A: V/e_:xECC
]S geZ07
A share A股;甲类股份 AoeW<}MO
abatement of tax 减税;减扣免税额 efR
$s{n!
ABN AMRO Bank N.V. 荷兰银行 /)TEx}wk
above-the-line expenditure 线上项目支出;经常预算支出 I|z#Aoc
above-the-line receipt 线上项目收入;经常预算收入 qKC*jDW
ABSA Asia Limited 南非联合亚洲有限公司 >IjLFM+U
absolute change 绝对数值变更 ):
C4}&l
absolute expenditure 实际开支 T_T{c+,Zd$
absolute guideline figure 绝对准则数字 p>S/6 [X
absolute interest 绝对权益 c"1d#8J
absolute order of discharge 绝对破产解除令 x~eEaD5m%J
absolute profit margin 绝对利润幅度 au*jMcq
absolute value 实值;绝对值 W|U1AXU7/
absolutely vested interest 绝对既得权益 Ao$z)<d'
absorbed cost 已吸收成本;已分摊成本 G-
WJlu
absorption 吸收;分摊;合并 |vzWSm
absorption rate 吸收率;摊配率;分摊率 RiG!TTa
b
ACB Finance Limited 亚洲商业财务有限公司 GGtrH~zx
acceptable form of reciprocity 合理的互惠条件 e]?S-J' z
acceptable rate 适当利率;适当汇率 P.DWC'IBN
acceptance agreement 承兑协议 Al}PJz\
acceptance for honour 参加承兑 d?Cl04
acceptor 承兑人;接受人;受票人 f34&:xz2U
acceptor for honour 参加承兑人 IIiN1
Lu,5
accident insurance 意外保险 B$EP'5@
b
Accident Insurance Association of Hong Kong 香港意外保险公会 1A-EP@#
J
accident insurance scheme 意外保险计划 cyg>hX{U
accident year basis 意外年度基准 #"-^;Z
accommodation 通融;贷款 S
'+"+%^tj
accommodation bill 通融票据;空头票据 *'-^R9dN.S
accommodation party 汇票代发人 MGDv4cFE.
account balance 帐户余额;帐户结余 rK|&u
v*b
account book 帐簿 ]M;! ])b$
account collected in advance 预收款项 e]h'
account current book 往来帐簿 V.:A'!$#
account of after-acquired property 事后取得的财产报告 yG$@!*|
account of defaulter 拖欠帐目 A8GlE
account payable 应付帐款 |3ETF|)?
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \}NWR{=
account receivable 应收帐款 38i,\@p`9$
account receivable report 应收帐款报表
8Oh
3iO
account statement 结单;帐单;会计财务报表 :j4
[_9\
account title 帐户名称;会计科目 "\?G
accountant's report 会计师报告 :G/]rDtd
Accountant's Report Rules 会计师报告规则 >nEnX
accounting and auditing procedure 会计与审计程序;会计与核数程序 %[m1\h"1
Accounting Arrangements 《会计安排》 Qe.kNdT+_
accounting basis 会计基础 C/VYu-p%
accounting by Official Receiver 破产管理署署长呈交的帐目 mkzk$_
Accounting Circular 《会计通告》 >]8.xkQq
accounting class 会计类别 % 6.jh#C
accounting date 记帐日期;会计结算日期 olh3 R.M<
accounting for money 款项核算 ][#*h`I
Accounting Officer 会计主任 tdF[2@?+
accounting period 会计报告期;会计期 KBA%
accounting policy 会计政策;会计方针 \zL
7j4
accounting practice 会计惯例 f`=T@nA
accounting principle 会计准则 No\&~
accounting record 会计记录 "e<.
n
accounting report 会计报告 gi@ji-10
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iDc|9"|Tf3
Accounting Society of China 中国会计学会
WPKTX,k
accounting statement 会计报表 w{x(YVSH
accounting system 会计制度;会计系统 $OoN/^kv
accounting transaction 会计事项;帐务交易 tN> B$sv
accounting treatment 会计处理 ?u!AHSr(
accounting year 会计年度 KXCmCn
accretion 增值;添加 BM~niW;k
accrual 应计项目;应累算数目 pu*u[n
accrual basis 应计制;权责发生制 dU3>h[q
accrual basis accounting 应计制会计;权责发生制会计 i9U_r._qj;
accrue 应累算;应计 u(WQWsN
accrued benefit 应累算利益 pF+wHMhUe
accrued charges 应计费用 Am0C|(#Xm
accrued cumulative preference share dividend 应累算的累积优先股股息 v1g5(
accrued expenses 应累算费用 _k.bGYldk
accrued interest payable 应付利息;应计未付利息 -8 =u{n
accrued interest receivable 应收利息;应计未收利息 [c[MQA0
accrued right 累算权益 wD^do
accruing profit 应累算的利润 Er1u1@
accumulated fiscal reserve 累积财政储备 o
0ivja
accumulated profit 累积利润;滚存溢利 .|`=mx
accumulated reserve 累积储备 y]f^`2L!8>
accumulation of surplus income 累积收益盈余 2BA9T nxC
acquired assets 既得资产 7qK0!fk5
acquisition 收购;购置;取得 E?4@C"Na
acquisition cost 购置成本 RTBBb:eX
acquisition expenses 购置费用 MYSc*G
acquisition of 100% interest 收购全部股权 4{WV
acquisition of control 取得控制权 mX.3R+t
acquisition of fixed assets 购置固定资产 TM}'XZ&
acquisition of shell “买壳” 5=h'!|iY
acquisition price 收购价
q,JA~GG
act of God 天灾 q }v04Yy,o
acting partner 执事合伙人 G,|]a#w&v.
active market 买卖活跃的市场;交投畅旺的市场;旺市 jNG?2/P6&
active partner 积极参与的合伙人 VN-#R=D
active trading 交投活跃 'Mx K
}9
actual circulation 实际流通 R:BBNzY}f
actual cost 实际成本 PeU
d
actual expenditure 实际开支;实际支出 }>X\"
actual income 实际入息;实际收入;实际收益 ^~<Rz q!
actual market 现货市场 RR"WO
actual price 现货价;实际价格 <*Kh=v
actual profit 实际利润 Dq%r
! )
actual quotation 实盘;实际价位;实际报价 .>64h H
actual year basis 按实际年度计算 6 #x)W
actuals 实货
K M\+
actuarial investigation 精算调查 I<(.i!-x
actuarial principle 精算原则 0"qim0%|DF
actuarial report 精算师报告 5ZyBP~
Actuarial Society of Hong Kong 香港精算学会 Xm=^\K3
actuarial valuation 精算师估值 %X,B-h^
actuary 精算师 ^&';\O@)
ad referendum agreement 暂定协议;有待覆核的协定 }8F$&
AFt
ad valorem duty 从价税;按值征税 h?3,B0G
ad valorem duty system 从价税制 H(G^O&ppdB
ad valorem fee 从价费 `KJYm|@ i
ad valorem tariff 从价关税 -wRyMY_D
additional allowance 额外免税额 'W?v.W &
additional amount for unexpired risk 未过期风险的额外款额 kuj12
additional assessable profit 补加应评税利润 -Xxu/U})%
additional assessment 补加评税 S|q!? /jqj
additional commitment 额外承担 <.=#EV^i
additional commitment vote 额外承担拨款 j
#I:6yA3
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /q"d`!h)w
additional dependent parent allowance 供养父母额外免税额 <K#'3&*$s
additional provision 额外拨款 gAr`hXO
additional stamp duty 附加印花税 yg+IkQDf4U
additional tax 补加税罚款;补加税款 :ONuWNY
N
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
&<w[4z\
adjudged bankrupt 被裁定破产 lKV\1(`
adjudicated bankrupt 裁定破产人 g#'fd/?Q
adjudication fee 裁定费;评定印花税额手续费;评估契据费 NrJ_6sjF0g
adjudication of bankruptcy 裁定破产;宣告破产 )}Rfa}MD
adjudication of insolvency 裁定无力偿还债务 P7wqZ?
adjusted actual 经调整的实数;调整后的实数 n,?IcDU~m
adjusted current assets 经调整的流动资产;调整后的流动资产 N;x<| %peL
adjusted figure 经调整的数字;调整后的数额 I)XOAf$6
adjusted liabilities 经调整的负债;调整后的负债 ~C"k$;(n
adjusted loss 经调整的亏损;调整后的亏损 y KYP
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 "0'*q<8
adjusted profit 经调整的利润;调整后的利润 O\4+_y
adjusted surplus 经调整的盈余额;调整后的盈余额 5&?KW)6 Rz
adjusted value 经调整的价值;调整后的价值 q
F{DArc
adjustment 调整;修订;理算〔保险〕 'Uko^R)(
adjustment centre 调剂中心 %0NkIQ
`C
adjustment lag 调整过程的时间差距;调整时差 *TM;trfz
adjustment mechanism 调整机制 eg2U+g4
adjustment of loss 亏损调整 $W/+nmb)@K
adjustment process 调整过程;调整程序 p]h*6nH>~
adjustment range 调整幅度 KM/U?`6>:
administered exchange rate 受管制汇率 z;y^t4
^9