A: [B~*88T
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A share A股;甲类股份 "x1?T+j4
abatement of tax 减税;减扣免税额 ^!&6z4DP
ABN AMRO Bank N.V. 荷兰银行 5&)T[Q X`
above-the-line expenditure 线上项目支出;经常预算支出 z)tULnR8
above-the-line receipt 线上项目收入;经常预算收入 "w7{,HP
ABSA Asia Limited 南非联合亚洲有限公司 R+sv? 4k
absolute change 绝对数值变更 -@7?N6~qZx
absolute expenditure 实际开支 ?+)>JvWDz
absolute guideline figure 绝对准则数字 ^VI\:<\{
absolute interest 绝对权益 /(oxK>*F
absolute order of discharge 绝对破产解除令 %f)%FN.S
absolute profit margin 绝对利润幅度 GJs{t1
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absolute value 实值;绝对值 !NqLBrcv 0
absolutely vested interest 绝对既得权益 uNKf!\Y
absorbed cost 已吸收成本;已分摊成本 *.us IH2
absorption 吸收;分摊;合并 Vh ?5
absorption rate 吸收率;摊配率;分摊率 w{8O$4
w
ACB Finance Limited 亚洲商业财务有限公司 %Ev)Hk
acceptable form of reciprocity 合理的互惠条件 Kz~
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acceptable rate 适当利率;适当汇率 (N"9C+S}
acceptance agreement 承兑协议
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acceptance for honour 参加承兑 h 8<s(WR
acceptor 承兑人;接受人;受票人 /07iQcT(
acceptor for honour 参加承兑人 = }ELu@\V[
accident insurance 意外保险 _xsHU`(J#
Accident Insurance Association of Hong Kong 香港意外保险公会 zK_Q^M`
accident insurance scheme 意外保险计划 /9b+I/xY"
accident year basis 意外年度基准 |zbM$37?k
accommodation 通融;贷款 + L[a
accommodation bill 通融票据;空头票据 ~%eZQgqA*
accommodation party 汇票代发人
bV$g]->4e
account balance 帐户余额;帐户结余 &8;Fi2}(L
account book 帐簿 g
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account collected in advance 预收款项 [jz@d\k$_
account current book 往来帐簿 }0[<xo>K
account of after-acquired property 事后取得的财产报告 j];#=+
account of defaulter 拖欠帐目
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account payable 应付帐款 v4qpE!W27~
account payee only [A/C payee only] 只可转帐;存入收款人帐户 1@t8i?:h
account receivable 应收帐款 rR4?*90vjj
account receivable report 应收帐款报表 ')T*cLQ><
account statement 结单;帐单;会计财务报表 C).+h7{nd
account title 帐户名称;会计科目 lDL(,ZZS`
accountant's report 会计师报告 '%&-`/x
Accountant's Report Rules 会计师报告规则 5g`J}@"k
accounting and auditing procedure 会计与审计程序;会计与核数程序 x*!*2
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Accounting Arrangements 《会计安排》 e6>[Z C
accounting basis 会计基础 DW>O]\I
accounting by Official Receiver 破产管理署署长呈交的帐目 SmS6B5j\R
Accounting Circular 《会计通告》 as73/J6
accounting class 会计类别 2eRv{_
accounting date 记帐日期;会计结算日期 Xyu0np;@
accounting for money 款项核算 SBaTbY0
Accounting Officer 会计主任 y(*5qa<>
accounting period 会计报告期;会计期 IrIW>r} -
accounting policy 会计政策;会计方针 F=?GV\Tw
accounting practice 会计惯例 fo=@ X>S
accounting principle 会计准则 uF ;8B]"
accounting record 会计记录 v8 II=9
accounting report 会计报告 -UWyBM3c@
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V#B'm?aQ
Accounting Society of China 中国会计学会 iOk`_LG#
accounting statement 会计报表 /g1;`F(MS/
accounting system 会计制度;会计系统 /uPMzl
accounting transaction 会计事项;帐务交易 m2l0`l~T8
accounting treatment 会计处理 <O41M\,
accounting year 会计年度 M<x><U#]A
accretion 增值;添加 lmIphOUoIw
accrual 应计项目;应累算数目 5k
c?:U&
accrual basis 应计制;权责发生制 f7a"}.D$
accrual basis accounting 应计制会计;权责发生制会计 <vzU}JA\
accrue 应累算;应计 7CCSG{k
accrued benefit 应累算利益 M=fhRCUB
accrued charges 应计费用 f*EDSJu\
accrued cumulative preference share dividend 应累算的累积优先股股息 -^*8D(j*
accrued expenses 应累算费用 MH]?:]K9V
accrued interest payable 应付利息;应计未付利息 Bnz}:te}
accrued interest receivable 应收利息;应计未收利息 #4AqWyp#f
accrued right 累算权益 8} X>u2t
accruing profit 应累算的利润 Oiw!d6"Ovq
accumulated fiscal reserve 累积财政储备 qL$\[(
accumulated profit 累积利润;滚存溢利 2h)*
accumulated reserve 累积储备 R0yp9icS
accumulation of surplus income 累积收益盈余 <899r \
acquired assets 既得资产 BA9;=orx
acquisition 收购;购置;取得 %+dRjG~TB
acquisition cost 购置成本 #UnGU,J
acquisition expenses 购置费用 :2lM7|@/
acquisition of 100% interest 收购全部股权 P#/s5D8
acquisition of control 取得控制权 oMxpdG3y-
acquisition of fixed assets 购置固定资产 9? |m ^
acquisition of shell “买壳” U9Lo0K
acquisition price 收购价 t?p>L*
act of God 天灾 m xy=3cUi
acting partner 执事合伙人 ZV!*ZpTe~
active market 买卖活跃的市场;交投畅旺的市场;旺市 6f
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active partner 积极参与的合伙人 3P*"$ fH
active trading 交投活跃 5(DnE?}vo
actual circulation 实际流通 `J}FSUn\
actual cost 实际成本 [5]*
Be
actual expenditure 实际开支;实际支出
j[w5#]&%
actual income 实际入息;实际收入;实际收益 UFE~6"t(
actual market 现货市场 S3dcE"hg
actual price 现货价;实际价格 3UcOpq2i\
actual profit 实际利润 !)OA7%3m
actual quotation 实盘;实际价位;实际报价 UmCIjwk
actual year basis 按实际年度计算 zENo2#{_N
actuals 实货 6}_J;g\|
actuarial investigation 精算调查 (k %0|%eR
actuarial principle 精算原则 >;X^+JH!)
actuarial report 精算师报告 A:?w1"7gT
Actuarial Society of Hong Kong 香港精算学会 w'Jo).OW~
actuarial valuation 精算师估值 K
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actuary 精算师 -<5H8P-
ad referendum agreement 暂定协议;有待覆核的协定 Wp=:|J
ad valorem duty 从价税;按值征税 1gH>B5`
ad valorem duty system 从价税制 y|%lw%cSe
ad valorem fee 从价费 (<yQA. M
ad valorem tariff 从价关税 kJ0otr2P
additional allowance 额外免税额 vFGVz
additional amount for unexpired risk 未过期风险的额外款额 U&6f:IV
additional assessable profit 补加应评税利润 84-7!< 6i
additional assessment 补加评税 g@S?5S.Av
additional commitment 额外承担 ":
^cb =
additional commitment vote 额外承担拨款 Va\?"dH>M
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,,(BW7(
additional dependent parent allowance 供养父母额外免税额 -GL-&^3IjH
additional provision 额外拨款 x;/%`gKn8
additional stamp duty 附加印花税 M+\LH
additional tax 补加税罚款;补加税款 o(5
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Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #]Q.B\\
adjudged bankrupt 被裁定破产 `L"{sW6S
adjudicated bankrupt 裁定破产人 V,
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adjudication fee 裁定费;评定印花税额手续费;评估契据费 $@L}/MO
adjudication of bankruptcy 裁定破产;宣告破产 ]m
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adjudication of insolvency 裁定无力偿还债务 QLyBP!X-
adjusted actual 经调整的实数;调整后的实数 f@J-6uQ7w
adjusted current assets 经调整的流动资产;调整后的流动资产 $g)X,iQu
adjusted figure 经调整的数字;调整后的数额 <k2]GI-}h
adjusted liabilities 经调整的负债;调整后的负债 _ 6'HBE
adjusted loss 经调整的亏损;调整后的亏损 2d-C}&}L\
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 rxAb]~MMp
adjusted profit 经调整的利润;调整后的利润 Og<UW^VR
adjusted surplus 经调整的盈余额;调整后的盈余额 GwZ(3
adjusted value 经调整的价值;调整后的价值 iLG~_Ob:
adjustment 调整;修订;理算〔保险〕 TWJ%? /d
adjustment centre 调剂中心 ~D\ V!
adjustment lag 调整过程的时间差距;调整时差 0Bhf(5
adjustment mechanism 调整机制 #k<j`0kiq
adjustment of loss 亏损调整 . vQCX1V(
adjustment process 调整过程;调整程序 . xdSUe
adjustment range 调整幅度 eI*o9k$Qs
administered exchange rate 受管制汇率 +0WI;M4i