A: f)rq%N &
BZ#(
A share A股;甲类股份 w/<L
Ag
abatement of tax 减税;减扣免税额 V-P#1Kkh
ABN AMRO Bank N.V. 荷兰银行 P:S .~Jq
above-the-line expenditure 线上项目支出;经常预算支出 @s&71a
above-the-line receipt 线上项目收入;经常预算收入 2|y"!JqE1
ABSA Asia Limited 南非联合亚洲有限公司 _ye |Y
absolute change 绝对数值变更 c]-<vkpV
absolute expenditure 实际开支 mIvx1_[
absolute guideline figure 绝对准则数字 8nqG<!,q
absolute interest 绝对权益 UgRiIQMq.
absolute order of discharge 绝对破产解除令 0o4XUW
absolute profit margin 绝对利润幅度 !,uE]gwLw
absolute value 实值;绝对值 2qNt,;DQ
absolutely vested interest 绝对既得权益 (x|T+c"bAX
absorbed cost 已吸收成本;已分摊成本 `hm-.@f,9
absorption 吸收;分摊;合并 //MUeTxR
absorption rate 吸收率;摊配率;分摊率 E~T-=ocKE
ACB Finance Limited 亚洲商业财务有限公司 Wi<m{.%\E
acceptable form of reciprocity 合理的互惠条件 {?0lBfB"
acceptable rate 适当利率;适当汇率 qZh/IW
acceptance agreement 承兑协议 aK~8B_5k8
acceptance for honour 参加承兑 ]A`n(
"%
acceptor 承兑人;接受人;受票人 @bLy,Xr&
acceptor for honour 参加承兑人 S?LQ
u
accident insurance 意外保险 Po0A#Z l
Accident Insurance Association of Hong Kong 香港意外保险公会 {WS;dX4
accident insurance scheme 意外保险计划 ]0OR_'?,
accident year basis 意外年度基准 :4w ?#
accommodation 通融;贷款 U>SShpmZA
accommodation bill 通融票据;空头票据 @4C% +-
accommodation party 汇票代发人 E=Bf1/c\
account balance 帐户余额;帐户结余 *a^(vo
account book 帐簿 #z%fx
account collected in advance 预收款项 MJ)RvNF
account current book 往来帐簿 A\DCW
account of after-acquired property 事后取得的财产报告 1.hyCTnI
account of defaulter 拖欠帐目 #%2rP'He
account payable 应付帐款 {TROoX~H?
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4"ZP 'I;
account receivable 应收帐款 gVuFHHeUz
account receivable report 应收帐款报表 Rv>-4@fMJ
account statement 结单;帐单;会计财务报表 2tO,dx
account title 帐户名称;会计科目 ?$pCsBDo
accountant's report 会计师报告 3,w_".m`#
Accountant's Report Rules 会计师报告规则 j;r-
NCBnz
accounting and auditing procedure 会计与审计程序;会计与核数程序 4_lrg|X1
Accounting Arrangements 《会计安排》 r;2^#6/Z
accounting basis 会计基础 >:!5*E5?
accounting by Official Receiver 破产管理署署长呈交的帐目 M_f
:A
Accounting Circular 《会计通告》 .{^5X)
accounting class 会计类别 re<{
>
accounting date 记帐日期;会计结算日期 2,F.$X
accounting for money 款项核算 Fo_sgv8O<
Accounting Officer 会计主任
3?yg\
accounting period 会计报告期;会计期 Om@;J%u/
accounting policy 会计政策;会计方针 0+ '&`Q!u
accounting practice 会计惯例 !qg`/y9
accounting principle 会计准则 vr l-$ii
accounting record 会计记录 X?',n
1
accounting report 会计报告 b|DdG/O
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JbbzV>
Accounting Society of China 中国会计学会 "sCRdx]_
accounting statement 会计报表 5qm`J,~k
accounting system 会计制度;会计系统 ^
@5QP$.
accounting transaction 会计事项;帐务交易 JQI: sj
accounting treatment 会计处理 3"i-o$P
accounting year 会计年度 N+xP26D8
accretion 增值;添加 0d&6lqTo
accrual 应计项目;应累算数目 "S]TP$O D
accrual basis 应计制;权责发生制 Llo"MO*sr
accrual basis accounting 应计制会计;权责发生制会计 F>l]
9!P|m
accrue 应累算;应计 RqrdAkg
accrued benefit 应累算利益 AT3Mlz~7#
accrued charges 应计费用 _{KG
4+5\X
accrued cumulative preference share dividend 应累算的累积优先股股息 SH$PwJ U
accrued expenses 应累算费用 LL!
Dx%JZ
accrued interest payable 应付利息;应计未付利息 j^JPZ{ej?
accrued interest receivable 应收利息;应计未收利息 ~
7s!VR
accrued right 累算权益 <'*LRd$1
accruing profit 应累算的利润 Sm|6 %3
accumulated fiscal reserve 累积财政储备 ?`ZUR&
20
accumulated profit 累积利润;滚存溢利 FZlWsp=
accumulated reserve 累积储备 r19
pZAc
accumulation of surplus income 累积收益盈余 M2Qr(K|
acquired assets 既得资产 pnOAs&QAm
acquisition 收购;购置;取得 eauF~md,
acquisition cost 购置成本 bd-L`={j
acquisition expenses 购置费用 cwg"c4V
acquisition of 100% interest 收购全部股权 K%oG,-wdg
acquisition of control 取得控制权 L4HI0Mx
acquisition of fixed assets 购置固定资产 bG#>uE J-
acquisition of shell “买壳” lo+A%\1
acquisition price 收购价 5]0<9a
act of God 天灾 } Kgy
acting partner 执事合伙人 +e``OeXog
active market 买卖活跃的市场;交投畅旺的市场;旺市 Nf\LN$ &8
active partner 积极参与的合伙人 N6:`/f+A>T
active trading 交投活跃 7.oM
J
actual circulation 实际流通 "to;\9lP
actual cost 实际成本 4r}51 N\
actual expenditure 实际开支;实际支出 (9a^$C*
actual income 实际入息;实际收入;实际收益 7[)E>XRE
actual market 现货市场 1qA;/-Zr<o
actual price 现货价;实际价格 xJe%f\UDu
actual profit 实际利润 9'
B `]/L
actual quotation 实盘;实际价位;实际报价 @VEb{ w[H
actual year basis 按实际年度计算 upmx $H>
actuals 实货 mf
r|:i
actuarial investigation 精算调查 z b3tIRH
actuarial principle 精算原则 75lA%|
*X
actuarial report 精算师报告 Z`i(qCAd(
Actuarial Society of Hong Kong 香港精算学会 I?CZQ+}Hq
actuarial valuation 精算师估值 $&c*'3
actuary 精算师 ^2rN>k,?
ad referendum agreement 暂定协议;有待覆核的协定
J&_n9$
ad valorem duty 从价税;按值征税 Pq$n5fZC!
ad valorem duty system 从价税制 F== p<lrs
ad valorem fee 从价费 wCBplaojJ
ad valorem tariff 从价关税 %|oym.-I6
additional allowance 额外免税额 ?@x/
E&
additional amount for unexpired risk 未过期风险的额外款额 ;uGv:$([g
additional assessable profit 补加应评税利润 %cn<ych
G
additional assessment 补加评税 (ZlU^Gw#UB
additional commitment 额外承担 sI2^Qp@O1
additional commitment vote 额外承担拨款 KI.hy2?e
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o mx=
additional dependent parent allowance 供养父母额外免税额 .%-8 t{dt
additional provision 额外拨款 tuX|\X
additional stamp duty 附加印花税 .xkM.g4{~
additional tax 补加税罚款;补加税款 %BODkc Zh
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 DlJo^|5
adjudged bankrupt 被裁定破产 :`sUt1Fw.
adjudicated bankrupt 裁定破产人 uxz^/Gk
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]?4hyN
adjudication of bankruptcy 裁定破产;宣告破产 (9)Q ' 'S
adjudication of insolvency 裁定无力偿还债务 4+tEFxvX&
adjusted actual 经调整的实数;调整后的实数 Lw,h+@0
adjusted current assets 经调整的流动资产;调整后的流动资产 zt%Mx>V@
adjusted figure 经调整的数字;调整后的数额 WIGi51yC.x
adjusted liabilities 经调整的负债;调整后的负债
K
8O|?x]
adjusted loss 经调整的亏损;调整后的亏损 E{(;@PzE
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 yhJ@(tu.Gd
adjusted profit 经调整的利润;调整后的利润 5)40/cBe
adjusted surplus 经调整的盈余额;调整后的盈余额 \U_@S.
adjusted value 经调整的价值;调整后的价值 '3;b@g,
adjustment 调整;修订;理算〔保险〕 rm_Nn8p,
adjustment centre 调剂中心 Hn:Crl y#
adjustment lag 调整过程的时间差距;调整时差 <UCl@5g&
adjustment mechanism 调整机制 wL[
M:
adjustment of loss 亏损调整 mE[y SrV
adjustment process 调整过程;调整程序 rC5O")I<
adjustment range 调整幅度 EQ_aa@M7
administered exchange rate 受管制汇率 khd4ue$