A: LpR3BP@At
%Gt.m
A share A股;甲类股份 `jwa<N4e@
abatement of tax 减税;减扣免税额 v|U(+O
ABN AMRO Bank N.V. 荷兰银行 \&H
nKhI
above-the-line expenditure 线上项目支出;经常预算支出 -_`>j~
above-the-line receipt 线上项目收入;经常预算收入 /_`lz^
ABSA Asia Limited 南非联合亚洲有限公司 3B1cb[2y
absolute change 绝对数值变更 fk_o@
G!0
absolute expenditure 实际开支 BJ% eZ.
absolute guideline figure 绝对准则数字 4;2< ^[M
absolute interest 绝对权益 0v9rv.Y
"
absolute order of discharge 绝对破产解除令 ]Kr
`9r),
absolute profit margin 绝对利润幅度 ]c! ;L5
absolute value 实值;绝对值 Mn
)@{^
absolutely vested interest 绝对既得权益 lo[.&GD
absorbed cost 已吸收成本;已分摊成本 "~D]E7Q3y
absorption 吸收;分摊;合并 N^3N[lD{
absorption rate 吸收率;摊配率;分摊率 \Gc+WpS(
ACB Finance Limited 亚洲商业财务有限公司 m9/}~Y#k
acceptable form of reciprocity 合理的互惠条件 33!oS&L
acceptable rate 适当利率;适当汇率 1Tu
*79A
acceptance agreement 承兑协议 % LJs
acceptance for honour 参加承兑 qi_Jywd:w
acceptor 承兑人;接受人;受票人 M)U{7c$c7
acceptor for honour 参加承兑人 9uGrk^<t
accident insurance 意外保险 =
jN*P?
Accident Insurance Association of Hong Kong 香港意外保险公会 mauI42
accident insurance scheme 意外保险计划 Q=]w !I\
accident year basis 意外年度基准 )E~79!
accommodation 通融;贷款 TYy.jFT-
accommodation bill 通融票据;空头票据 y- 1 pR
accommodation party 汇票代发人 mvq&Pj 1}L
account balance 帐户余额;帐户结余 q5?# 3 T=
account book 帐簿 xD6@Qk
account collected in advance 预收款项 nw-I|PVTNa
account current book 往来帐簿 I
:vs
;-
account of after-acquired property 事后取得的财产报告 M@5?ZZ4L
account of defaulter 拖欠帐目 p\bDY
account payable 应付帐款 7AObC4 g
account payee only [A/C payee only] 只可转帐;存入收款人帐户 zzxGAVu
account receivable 应收帐款 dH-s2r%s
account receivable report 应收帐款报表 o_'p3nD
account statement 结单;帐单;会计财务报表 1PpyV f
account title 帐户名称;会计科目
_'(,
accountant's report 会计师报告 JfR%L q~
Accountant's Report Rules 会计师报告规则 ;cQ6g`
bM\
accounting and auditing procedure 会计与审计程序;会计与核数程序 m@^1JlH
Accounting Arrangements 《会计安排》 NUp<e%zB
accounting basis 会计基础 /
oriW;OF
accounting by Official Receiver 破产管理署署长呈交的帐目 8?%-'z.
Accounting Circular 《会计通告》 *NG+L)g
accounting class 会计类别 Bro9YP4<
accounting date 记帐日期;会计结算日期 7k rUKYVo
accounting for money 款项核算 }5hqDBK?
Accounting Officer 会计主任 [Nk3|u`h
accounting period 会计报告期;会计期 1&-
</G#
accounting policy 会计政策;会计方针 L|,!?cSAT
accounting practice 会计惯例 !1ED~3/X
accounting principle 会计准则 C_7+a@?B
accounting record 会计记录 f`[R7Q5
accounting report 会计报告 49vcoHlf
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -q*i_r:,
Accounting Society of China 中国会计学会 :$n=$C-wp
accounting statement 会计报表 9<>wIl*T`
accounting system 会计制度;会计系统 ` eXaT8
accounting transaction 会计事项;帐务交易 ]bK=FIK2
accounting treatment 会计处理 (_"*NY0
accounting year 会计年度 Y 1t\iU
accretion 增值;添加 svq<)hAf<
accrual 应计项目;应累算数目 w/kt3Lw
accrual basis 应计制;权责发生制 bdc&1I$
accrual basis accounting 应计制会计;权责发生制会计 Jl&-,Vjb
accrue 应累算;应计 q,+yqrt
accrued benefit 应累算利益 \Rp-;.I@6
accrued charges 应计费用 /
\hzb/
accrued cumulative preference share dividend 应累算的累积优先股股息 >Vwc3d
accrued expenses 应累算费用 (,8$V\
accrued interest payable 应付利息;应计未付利息 |fHV2Y`:g
accrued interest receivable 应收利息;应计未收利息 *#C+iAF|)'
accrued right 累算权益 oIduxbAp
accruing profit 应累算的利润 6=fSE=]DY
accumulated fiscal reserve 累积财政储备 aL&n[
accumulated profit 累积利润;滚存溢利 !Y[lQXv
accumulated reserve 累积储备 ^G.B+dG@`x
accumulation of surplus income 累积收益盈余 N9v1[~ bv_
acquired assets 既得资产 +w+}b^4
acquisition 收购;购置;取得 ayfFVTy1d
acquisition cost 购置成本 fP(d8xTx2y
acquisition expenses 购置费用 ekWePL;rR2
acquisition of 100% interest 收购全部股权 tQBR
A/
acquisition of control 取得控制权 IkGfnXJ
acquisition of fixed assets 购置固定资产 `nZ )>
acquisition of shell “买壳” =Xqc]5[i
acquisition price 收购价
K~| 4[\
act of God 天灾 sk=-M8;\
acting partner 执事合伙人 Mw;sLsu
active market 买卖活跃的市场;交投畅旺的市场;旺市 o
!vE~
active partner 积极参与的合伙人 ::}{_ Z
active trading 交投活跃 )3>hhuaa
actual circulation 实际流通 Qx+%"YO
actual cost 实际成本 orjj'+;X
actual expenditure 实际开支;实际支出 Np"exFqN k
actual income 实际入息;实际收入;实际收益 ~V\D|W9
actual market 现货市场 L2[f]J%
actual price 现货价;实际价格 FW21 U<
actual profit 实际利润 `pGa~!vl
actual quotation 实盘;实际价位;实际报价 [D<1CF
actual year basis 按实际年度计算 R
wZ]),o
actuals 实货 T>NDSami
actuarial investigation 精算调查 &M.66O@
actuarial principle 精算原则 pLLGus+W
actuarial report 精算师报告 ;{U@qQD7
Actuarial Society of Hong Kong 香港精算学会 A}3=561F?5
actuarial valuation 精算师估值 T Kg aV;92
actuary 精算师 0sfr d
ad referendum agreement 暂定协议;有待覆核的协定 XBp? w
ad valorem duty 从价税;按值征税 3ZXQoC '
ad valorem duty system 从价税制 -i%e
!DgH
ad valorem fee 从价费 }<9cL'
ad valorem tariff 从价关税 Z|l
qb=
additional allowance 额外免税额 p
_${Nj
additional amount for unexpired risk 未过期风险的额外款额 IX>d`O61*g
additional assessable profit 补加应评税利润 Ht&:-F+dm
additional assessment 补加评税 K|:@Z
additional commitment 额外承担 V 7Ek-2M
additional commitment vote 额外承担拨款 GJoS #s
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d~1gMz+)
additional dependent parent allowance 供养父母额外免税额 yFtd=AI'E
additional provision 额外拨款 `Ch9~*p
additional stamp duty 附加印花税 2AO~HxF
additional tax 补加税罚款;补加税款 wfq7ob4^
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 >8qQK r\"
adjudged bankrupt 被裁定破产 U'<KC"f:'!
adjudicated bankrupt 裁定破产人 qa0 yg8,<
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8[E!E)4M
adjudication of bankruptcy 裁定破产;宣告破产 [YUv7|\
adjudication of insolvency 裁定无力偿还债务 Nw1#M%/!r!
adjusted actual 经调整的实数;调整后的实数 Stu4t==U
adjusted current assets 经调整的流动资产;调整后的流动资产 H
?)w!QX
adjusted figure 经调整的数字;调整后的数额 no9;<]4
adjusted liabilities 经调整的负债;调整后的负债 {;:/-0s
adjusted loss 经调整的亏损;调整后的亏损 L 8dc(Z%v
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 Wb?8j M
adjusted profit 经调整的利润;调整后的利润 hNH'XQxO
adjusted surplus 经调整的盈余额;调整后的盈余额 !g(KK|`,m
adjusted value 经调整的价值;调整后的价值 3v5%y'
adjustment 调整;修订;理算〔保险〕 `CgaS#
adjustment centre 调剂中心 rU2%dkTa
adjustment lag 调整过程的时间差距;调整时差 *rIk:FehLB
adjustment mechanism 调整机制 !>zo_fP
adjustment of loss 亏损调整 !3 f?:M
adjustment process 调整过程;调整程序 k6sI
L3QJ0
adjustment range 调整幅度 ~e+\k>^eN
administered exchange rate 受管制汇率 ]Zyur`