A: wHneVqI/U
9A|deETa-
A share A股;甲类股份 b|
e7mis@
abatement of tax 减税;减扣免税额 WhPwD6l>
ABN AMRO Bank N.V. 荷兰银行 M0Eq
7:Ba
above-the-line expenditure 线上项目支出;经常预算支出 ey 'x3s_
above-the-line receipt 线上项目收入;经常预算收入 p)_v.D3i
ABSA Asia Limited 南非联合亚洲有限公司 ""AP-7
absolute change 绝对数值变更 w[`2t{^j
absolute expenditure 实际开支 "J51\8G@@
absolute guideline figure 绝对准则数字 }M3f ?Jv
absolute interest 绝对权益 5Q_T=TL
absolute order of discharge 绝对破产解除令 q. zBm@:
absolute profit margin 绝对利润幅度 ]IX6>p,
absolute value 实值;绝对值 rHS;wT
absolutely vested interest 绝对既得权益 B 4s^X`?z
absorbed cost 已吸收成本;已分摊成本 hN0Y8Ia/5%
absorption 吸收;分摊;合并 ZUDdLJ
absorption rate 吸收率;摊配率;分摊率 m}t.E
ACB Finance Limited 亚洲商业财务有限公司 a4'KiA2r
acceptable form of reciprocity 合理的互惠条件 +|Tz<\.C
acceptable rate 适当利率;适当汇率 9\2<#,R1q
acceptance agreement 承兑协议 =m<; Jx5
acceptance for honour 参加承兑 VD=}GY33=
acceptor 承兑人;接受人;受票人 >F@qFPN]
acceptor for honour 参加承兑人 ~ ^)D#Lo
accident insurance 意外保险 +w'"N
Accident Insurance Association of Hong Kong 香港意外保险公会 *,C[yg1P
accident insurance scheme 意外保险计划 FG-v71!h#
accident year basis 意外年度基准
$f++n5I
accommodation 通融;贷款 `2}Frw+?
accommodation bill 通融票据;空头票据 nIRJ5|G(
accommodation party 汇票代发人 Y}db<Cz
X
account balance 帐户余额;帐户结余 N)F&c!anh
account book 帐簿 pKSn
3-A
account collected in advance 预收款项 ;3 N0)
account current book 往来帐簿 4r'QP .h
account of after-acquired property 事后取得的财产报告 f9+J}
account of defaulter 拖欠帐目 i=m5M]Ef
account payable 应付帐款 U[4Xo&`
account payee only [A/C payee only] 只可转帐;存入收款人帐户 KKrLF?rc
account receivable 应收帐款 Z*AT &7
account receivable report 应收帐款报表 +[LG>
account statement 结单;帐单;会计财务报表 &E
{CQ#k
account title 帐户名称;会计科目 uL\b*rI
accountant's report 会计师报告 n*'i{P]
Accountant's Report Rules 会计师报告规则 &m=GkK
accounting and auditing procedure 会计与审计程序;会计与核数程序 y.xt7
F1
Accounting Arrangements 《会计安排》 =r w60B
accounting basis 会计基础 4rcNBmA,
accounting by Official Receiver 破产管理署署长呈交的帐目 ~0;l\^
Accounting Circular 《会计通告》 W^a-K
accounting class 会计类别 goE
\C
accounting date 记帐日期;会计结算日期 {6_M$"e.
accounting for money 款项核算 e(e_p#
Accounting Officer 会计主任 gdPPk=LD
accounting period 会计报告期;会计期 |4$.mb.
accounting policy 会计政策;会计方针 4tQ~Z6Jn;
accounting practice 会计惯例 lpjeEawo4
accounting principle 会计准则 [`F}<L."
accounting record 会计记录 ?L%BD7
accounting report 会计报告 \wJ2>Q
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9.:]eL
Accounting Society of China 中国会计学会 `l#|][B)g$
accounting statement 会计报表 =:w]EpH"
accounting system 会计制度;会计系统 R6(sWN-
accounting transaction 会计事项;帐务交易 1*x;jO>Hk
accounting treatment 会计处理 tzTnFV
accounting year 会计年度 @r.w+E=
accretion 增值;添加 O/(QLgUr
accrual 应计项目;应累算数目 uwL^Tq}Yh
accrual basis 应计制;权责发生制 Q)/V>QW
accrual basis accounting 应计制会计;权责发生制会计 m1 tYDZ"i
accrue 应累算;应计 %9q]
accrued benefit 应累算利益 Mr0<b?I
accrued charges 应计费用 kFRl+,bi~
accrued cumulative preference share dividend 应累算的累积优先股股息 ifXGH>
C
accrued expenses 应累算费用 pmWt7 }
accrued interest payable 应付利息;应计未付利息 O(R1D/A[
accrued interest receivable 应收利息;应计未收利息 ; ,vGw<|o
accrued right 累算权益 VRb+-T7"
accruing profit 应累算的利润
46^9O
5J
accumulated fiscal reserve 累积财政储备 6YHQ/#'G~
accumulated profit 累积利润;滚存溢利 3}7`?$5
accumulated reserve 累积储备 *(,zPn,
accumulation of surplus income 累积收益盈余 rN3qTp
acquired assets 既得资产 <M
y+!3\A
acquisition 收购;购置;取得 )Ja&Y
acquisition cost 购置成本 9a6ij*#
acquisition expenses 购置费用 |]Eli%mNe
acquisition of 100% interest 收购全部股权 mTj?W$+r
acquisition of control 取得控制权 A2 r\=for
acquisition of fixed assets 购置固定资产 hZ[(Ik]*Zd
acquisition of shell “买壳” FxFRrRRH@
acquisition price 收购价 'vX:)ZD i
act of God 天灾 FwjmC%iY
acting partner 执事合伙人 N|rB~
active market 买卖活跃的市场;交投畅旺的市场;旺市 8ofKj:W]
active partner 积极参与的合伙人 ^pysoaZCT_
active trading 交投活跃 R PB%6z$
actual circulation 实际流通 Xk
EJ_;:
actual cost 实际成本 F"ua`ercI
actual expenditure 实际开支;实际支出 = pCO1<wR
actual income 实际入息;实际收入;实际收益 pBxyq"z
actual market 现货市场 S;8gX1Uf
actual price 现货价;实际价格 O
a%ZlEUF
actual profit 实际利润 jU9\BYUg
actual quotation 实盘;实际价位;实际报价 F1q6
3
actual year basis 按实际年度计算 mm:g9j
actuals 实货 E*Z # fa
actuarial investigation 精算调查 _C%:AFPP>
actuarial principle 精算原则
3F gTM(
actuarial report 精算师报告 T&q0TBT
Actuarial Society of Hong Kong 香港精算学会 IA;'5IF
actuarial valuation 精算师估值 %B~@wc
I)W
actuary 精算师 Pm/Rc
ad referendum agreement 暂定协议;有待覆核的协定 YApm)O
={
ad valorem duty 从价税;按值征税 TF%MO\!
ad valorem duty system 从价税制 b6?&h:{k
ad valorem fee 从价费 ^2a 63_
ad valorem tariff 从价关税
UOa
n
additional allowance 额外免税额 JC.nfxG@:
additional amount for unexpired risk 未过期风险的额外款额 3JFX~"rV9I
additional assessable profit 补加应评税利润 Fd;%wWY.zm
additional assessment 补加评税 d=DQS>Nz
additional commitment 额外承担 _'0C70
additional commitment vote 额外承担拨款 p9-s' F|@i
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'Z8=y[l
additional dependent parent allowance 供养父母额外免税额 %F}i2!\<L
additional provision 额外拨款 $.F.xYS9IJ
additional stamp duty 附加印花税 DLH|y%"
additional tax 补加税罚款;补加税款 l2ARM3"
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #oD; ?Mi
adjudged bankrupt 被裁定破产 mv{bX|
.
adjudicated bankrupt 裁定破产人 c0v6*O)
adjudication fee 裁定费;评定印花税额手续费;评估契据费 z=6zc-$y 9
adjudication of bankruptcy 裁定破产;宣告破产 ".7\>8A#a
adjudication of insolvency 裁定无力偿还债务 +GvPJI
adjusted actual 经调整的实数;调整后的实数 x~u"KU2B
adjusted current assets 经调整的流动资产;调整后的流动资产 WyU\,"
adjusted figure 经调整的数字;调整后的数额 \~>
.NH-
adjusted liabilities 经调整的负债;调整后的负债 UBWUq
adjusted loss 经调整的亏损;调整后的亏损 z'9U.v'M)
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 2_GbK-
adjusted profit 经调整的利润;调整后的利润 Q
#5~"C
adjusted surplus 经调整的盈余额;调整后的盈余额 s#
V>+mU
adjusted value 经调整的价值;调整后的价值 *TgD{>s
adjustment 调整;修订;理算〔保险〕 }0}=-
g&
adjustment centre 调剂中心
Dnp><%
adjustment lag 调整过程的时间差距;调整时差 a7}O.NDf
adjustment mechanism 调整机制 mu{\_JX.A
adjustment of loss 亏损调整 h
f\/2Vl
adjustment process 调整过程;调整程序 g`(3r
adjustment range 调整幅度 uI\6":/u
administered exchange rate 受管制汇率 R.KznJ