A: FZW:dsm
K
W5u.phv
A share A股;甲类股份 -yH8bm'0"
abatement of tax 减税;减扣免税额 H^
\2,x Z
ABN AMRO Bank N.V. 荷兰银行 PK7
kpC
above-the-line expenditure 线上项目支出;经常预算支出 MEZc/Ru-[
above-the-line receipt 线上项目收入;经常预算收入 &@anv.D
ABSA Asia Limited 南非联合亚洲有限公司 -F+dmI,1$
absolute change 绝对数值变更 W u9))Ir
absolute expenditure 实际开支 3~&h9#7Ke
absolute guideline figure 绝对准则数字 %juR6zB%8
absolute interest 绝对权益 ddiBjp2.!
absolute order of discharge 绝对破产解除令 [J71aH
absolute profit margin 绝对利润幅度 GI40Ztms
absolute value 实值;绝对值 [~_()i=Y
absolutely vested interest 绝对既得权益 Z 71
.*
absorbed cost 已吸收成本;已分摊成本 d:V6.7>,
absorption 吸收;分摊;合并 2|C(|fD4
absorption rate 吸收率;摊配率;分摊率 d#*n@@V4
ACB Finance Limited 亚洲商业财务有限公司 a1nj}1M%
acceptable form of reciprocity 合理的互惠条件 /y<nAGtD&
acceptable rate 适当利率;适当汇率 !Hp H
acceptance agreement 承兑协议 *MBu5
+u%e
acceptance for honour 参加承兑 @|cfFT
W
acceptor 承兑人;接受人;受票人 Ws>2S
acceptor for honour 参加承兑人 g.re`m|Aj
accident insurance 意外保险 RN0=jo!58
Accident Insurance Association of Hong Kong 香港意外保险公会 5/>W(,5}
accident insurance scheme 意外保险计划 erC )2{m
accident year basis 意外年度基准 B}YpIb]d
accommodation 通融;贷款 K
V-}:u(
accommodation bill 通融票据;空头票据 YrWC\HR_
accommodation party 汇票代发人 8w|-7$ v
account balance 帐户余额;帐户结余 k-uwK-B}v+
account book 帐簿 ^`&?"yj<z
account collected in advance 预收款项 ^
KeJ=VT
account current book 往来帐簿 QIg.r\>o
account of after-acquired property 事后取得的财产报告 Q5:8$
C}+
account of defaulter 拖欠帐目 Q-:IE
T
account payable 应付帐款 `0qBuE_^h
account payee only [A/C payee only] 只可转帐;存入收款人帐户 m)aNuQvy:Z
account receivable 应收帐款 6HyndB^
account receivable report 应收帐款报表 Bh\>2]~@a
account statement 结单;帐单;会计财务报表 #kt3l59Ty
account title 帐户名称;会计科目 =oPc\VYW
accountant's report 会计师报告 ^XIVWf#`H
Accountant's Report Rules 会计师报告规则 }wh
sZ
accounting and auditing procedure 会计与审计程序;会计与核数程序 xc HG5bg|
Accounting Arrangements 《会计安排》 ic4mD:-up
accounting basis 会计基础 3Wl,T5}{
accounting by Official Receiver 破产管理署署长呈交的帐目 V?*\ISB`}
Accounting Circular 《会计通告》 Ym WVb
accounting class 会计类别 foOwJ }JU
accounting date 记帐日期;会计结算日期
K3WhF
accounting for money 款项核算 [z^db0PU
Accounting Officer 会计主任 g,0u_$U
accounting period 会计报告期;会计期 > (.V(]{3y
accounting policy 会计政策;会计方针 B?G!~lQ)o
accounting practice 会计惯例 /s\_"p
accounting principle 会计准则 GWU"zWli]z
accounting record 会计记录 B)bq@jM
accounting report 会计报告 }zkMo?
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d
Xiv8B1
Accounting Society of China 中国会计学会 ~baVS-v
accounting statement 会计报表 L:(>ON
accounting system 会计制度;会计系统 Y8^pgv
accounting transaction 会计事项;帐务交易 Z?#_3h$"T
accounting treatment 会计处理 lhk[U!>#
accounting year 会计年度 fW,,@2P
accretion 增值;添加 Y<vsMf_U
accrual 应计项目;应累算数目 opKk#40
accrual basis 应计制;权责发生制 #00k7y>OyD
accrual basis accounting 应计制会计;权责发生制会计 FccT@,.F
accrue 应累算;应计 m\}8N
u
accrued benefit 应累算利益 :RH0.5)
accrued charges 应计费用 */|Vyp-
accrued cumulative preference share dividend 应累算的累积优先股股息 z DP
accrued expenses 应累算费用 n]N+
accrued interest payable 应付利息;应计未付利息 .5;X
d?
accrued interest receivable 应收利息;应计未收利息 9<9 c^2
accrued right 累算权益 I\BcG(hlJ
accruing profit 应累算的利润 <#hltP
yh
accumulated fiscal reserve 累积财政储备 ^zMME*G
accumulated profit 累积利润;滚存溢利 L6xLD X7y
accumulated reserve 累积储备 bvuoo/
accumulation of surplus income 累积收益盈余 Gg\805L@
acquired assets 既得资产 .!kO
2/:6
acquisition 收购;购置;取得 (L{Kg U&{$
acquisition cost 购置成本 PyS~2)=B
acquisition expenses 购置费用 q:y_#r"_y
acquisition of 100% interest 收购全部股权 >z`^Q[
acquisition of control 取得控制权 $8{|25
*E
acquisition of fixed assets 购置固定资产 4rmSo^vK
acquisition of shell “买壳” %SwN/rna
acquisition price 收购价 ]$StbBP
act of God 天灾 nY#V~^|
acting partner 执事合伙人 2
f"=f^rf
active market 买卖活跃的市场;交投畅旺的市场;旺市 gm-I)z!tz
active partner 积极参与的合伙人 $ON4
nx
active trading 交投活跃 J<
E"ZoY
actual circulation 实际流通 :`9hgd/9
actual cost 实际成本 ?9_RI(a.}
actual expenditure 实际开支;实际支出 5i+0GN3nd
actual income 实际入息;实际收入;实际收益 j=%^CRum
actual market 现货市场 ^&AhWm7\
actual price 现货价;实际价格 uA}w?
;
actual profit 实际利润 ",b3C.
actual quotation 实盘;实际价位;实际报价 k
k&8:;Vj
actual year basis 按实际年度计算 #!m`A+!~!
actuals 实货 $/*6tsR
actuarial investigation 精算调查 U%Kv}s/(F{
actuarial principle 精算原则 &nc0stuL
actuarial report 精算师报告 PJ=N.xf}
Actuarial Society of Hong Kong 香港精算学会 QEh_2
actuarial valuation 精算师估值 PP{CK
4
actuary 精算师 $Vi[195]2
ad referendum agreement 暂定协议;有待覆核的协定 |NbF3 fD
ad valorem duty 从价税;按值征税 hdw-ge m{?
ad valorem duty system 从价税制 8>E_bxC
ad valorem fee 从价费 Y7vTseq
ad valorem tariff 从价关税 4>uy+"8PO
additional allowance 额外免税额 ]vyu
!
additional amount for unexpired risk 未过期风险的额外款额 d$3;o&VUNI
additional assessable profit 补加应评税利润 ndSM*Fq
additional assessment 补加评税 t8"*jt
additional commitment 额外承担 aKLA_-E
additional commitment vote 额外承担拨款 4k
HFfc
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8sDbvVh1F
additional dependent parent allowance 供养父母额外免税额 !n=?H1@
additional provision 额外拨款 4@K9%
additional stamp duty 附加印花税 LDj'L~H
additional tax 补加税罚款;补加税款 +h64idM{U
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 >q'xW=Y
j\
adjudged bankrupt 被裁定破产 re\@v8w~
adjudicated bankrupt 裁定破产人 SWAggW)
adjudication fee 裁定费;评定印花税额手续费;评估契据费 fZ9EE3
adjudication of bankruptcy 裁定破产;宣告破产 z/JoUje
adjudication of insolvency 裁定无力偿还债务 @}
nI$x.
adjusted actual 经调整的实数;调整后的实数 <Rs#y:
adjusted current assets 经调整的流动资产;调整后的流动资产 kWF/SsE
adjusted figure 经调整的数字;调整后的数额 0{ZYYB&"~J
adjusted liabilities 经调整的负债;调整后的负债 ]x8_f6;D
adjusted loss 经调整的亏损;调整后的亏损 4(VVEe
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 W\'njN
adjusted profit 经调整的利润;调整后的利润 F{:ZHCm
adjusted surplus 经调整的盈余额;调整后的盈余额 jRswGMx
adjusted value 经调整的价值;调整后的价值 Q}KNtNCpx
adjustment 调整;修订;理算〔保险〕 rjmKe*_1V
adjustment centre 调剂中心 [79 eq=
adjustment lag 调整过程的时间差距;调整时差 Qy)+YhE
adjustment mechanism 调整机制 *K9I+t"g
adjustment of loss 亏损调整 Ywj=6 +;
adjustment process 调整过程;调整程序 bIFKP
adjustment range 调整幅度 TZ`@pDi
administered exchange rate 受管制汇率 |x2+O