A: (ke<^sv7!
a ?wg~|g
A share A股;甲类股份 .L]2g$W\p
abatement of tax 减税;减扣免税额 !wrAD"l*@
ABN AMRO Bank N.V. 荷兰银行 Y k"yup@3
above-the-line expenditure 线上项目支出;经常预算支出 3
}rx(
above-the-line receipt 线上项目收入;经常预算收入 4
>D5t)254
ABSA Asia Limited 南非联合亚洲有限公司 LR17ilaa'
absolute change 绝对数值变更 q 7+ |U%!9
absolute expenditure 实际开支 )4+uM'2%
absolute guideline figure 绝对准则数字 n;dW
b$:
absolute interest 绝对权益 NXE1v~9V
absolute order of discharge 绝对破产解除令 %#]/]B/4
absolute profit margin 绝对利润幅度 /hyCR___
absolute value 实值;绝对值 WN#dR~>
absolutely vested interest 绝对既得权益 C|ou7g4'p
absorbed cost 已吸收成本;已分摊成本 NL ceBok
absorption 吸收;分摊;合并 cja-MljD
absorption rate 吸收率;摊配率;分摊率 h/l?,7KHI
ACB Finance Limited 亚洲商业财务有限公司 MD+eLA7
acceptable form of reciprocity 合理的互惠条件 @qsOWx`l$
acceptable rate 适当利率;适当汇率 afcyAzIB&
acceptance agreement 承兑协议 9+>%U~U<
acceptance for honour 参加承兑 Ly/5" &HD
acceptor 承兑人;接受人;受票人 l%xeM!}
acceptor for honour 参加承兑人 Xb*>7U
/'T
accident insurance 意外保险
]<O-
Accident Insurance Association of Hong Kong 香港意外保险公会 Nk>6:Ho{G
accident insurance scheme 意外保险计划 _lk5\bu
accident year basis 意外年度基准 Qc
:Sf46O
accommodation 通融;贷款 "w{,ndZ
accommodation bill 通融票据;空头票据 9**u\H)P6
accommodation party 汇票代发人 -| t|w:&
account balance 帐户余额;帐户结余 odq3@
ziO
account book 帐簿 (WS<6j[q
account collected in advance 预收款项 0h 2MmI#
account current book 往来帐簿 inx0W3d"T
account of after-acquired property 事后取得的财产报告 p WKpc
account of defaulter 拖欠帐目 tgm(tDL
account payable 应付帐款 ;W#/;C
_h
account payee only [A/C payee only] 只可转帐;存入收款人帐户 =~QC)y_
account receivable 应收帐款 V P4ToYc
account receivable report 应收帐款报表 O /4)aW3B
account statement 结单;帐单;会计财务报表 E{|n\|
account title 帐户名称;会计科目 d e~3:
accountant's report 会计师报告 ["?WVXCF8|
Accountant's Report Rules 会计师报告规则 a<V*
)
accounting and auditing procedure 会计与审计程序;会计与核数程序 l'Z `%}R
Accounting Arrangements 《会计安排》 #*K!@X
accounting basis 会计基础 O Bp/:]
accounting by Official Receiver 破产管理署署长呈交的帐目 :!g zx n
Accounting Circular 《会计通告》 v&ZI<Xt+
accounting class 会计类别 o)6
udRzBv
accounting date 记帐日期;会计结算日期 04<T2)QgK
accounting for money 款项核算 b(gcnSzM2
Accounting Officer 会计主任 vro5G')
accounting period 会计报告期;会计期 iJK rNRj
accounting policy 会计政策;会计方针 7wc{.~+
accounting practice 会计惯例 o!t1EPJE*
accounting principle 会计准则 Hz<)a(r!J
accounting record 会计记录 @-qC".CI
accounting report 会计报告 / k8;k56
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d
"vd_}P~
Accounting Society of China 中国会计学会 bYH! P/
accounting statement 会计报表 t]%!
vXo
accounting system 会计制度;会计系统 O/R>&8R$
accounting transaction 会计事项;帐务交易 Th//u I+
accounting treatment 会计处理 Pi|oO-M
accounting year 会计年度 _`Sz}Yk
accretion 增值;添加 ,o j\=2
accrual 应计项目;应累算数目 Y_Lsmq2!
accrual basis 应计制;权责发生制 U_,K_6vj
accrual basis accounting 应计制会计;权责发生制会计 >'zp
accrue 应累算;应计 A,s .<TG
accrued benefit 应累算利益 ?`O Dt]s
accrued charges 应计费用 MRHkQE+K@8
accrued cumulative preference share dividend 应累算的累积优先股股息 OG}D;Ew
accrued expenses 应累算费用 ~d?\rj3=
accrued interest payable 应付利息;应计未付利息 "ae55ft//
accrued interest receivable 应收利息;应计未收利息 %z0@4Gq
accrued right 累算权益 k||DcwO
accruing profit 应累算的利润 KGX?\#-
accumulated fiscal reserve 累积财政储备 {*CLWs4
accumulated profit 累积利润;滚存溢利 f?C !B
r}
accumulated reserve 累积储备 &_
E*]Sj\
accumulation of surplus income 累积收益盈余 oYN# T=Xi
acquired assets 既得资产 VI`x
fmVOQ
acquisition 收购;购置;取得 \
o&i63u
acquisition cost 购置成本 Vkb&'
rXw+
acquisition expenses 购置费用 K\ \UF
acquisition of 100% interest 收购全部股权 \:?H_^^d
acquisition of control 取得控制权 ]H[FZY
acquisition of fixed assets 购置固定资产 3,B[%!3d
acquisition of shell “买壳” -Q8pWtt
acquisition price 收购价 <!
|2Ru
act of God 天灾 v+=_
acting partner 执事合伙人 }a_: oR
active market 买卖活跃的市场;交投畅旺的市场;旺市 =kLg)a |
active partner 积极参与的合伙人 yx }Z:t
active trading 交投活跃 KXFa<^\o
actual circulation 实际流通 F'#e]/V1
actual cost 实际成本 n%<.,(.(S
actual expenditure 实际开支;实际支出 7_/.a9$G
actual income 实际入息;实际收入;实际收益 9aC>gye!
actual market 现货市场 c(AjM9s
actual price 现货价;实际价格 m%E7V{t
actual profit 实际利润 {UYqRfgbZ
actual quotation 实盘;实际价位;实际报价 <s#}`R.#2
actual year basis 按实际年度计算 L4;n$=e
actuals 实货 j{
P,(-
actuarial investigation 精算调查 &/, BFx"
actuarial principle 精算原则 O'-lBf+<
actuarial report 精算师报告 _bks*.9}3b
Actuarial Society of Hong Kong 香港精算学会 ^HL#)fK2I
actuarial valuation 精算师估值 ^j=_=Km]
actuary 精算师 {hRAR8
ad referendum agreement 暂定协议;有待覆核的协定 Qzh:*O
ad valorem duty 从价税;按值征税 6
<t\KMd
ad valorem duty system 从价税制 Z9aDE@A
ad valorem fee 从价费 ;|/7o@$n
ad valorem tariff 从价关税 W3 8=fyD
additional allowance 额外免税额 nhCB])u8l
additional amount for unexpired risk 未过期风险的额外款额 oa1a5+A
additional assessable profit 补加应评税利润 +-~;?wA
additional assessment 补加评税 -RH ?FJ
additional commitment 额外承担 a3lo;Cfp
additional commitment vote 额外承担拨款 Qw5M
\
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uR)@v^$FE
additional dependent parent allowance 供养父母额外免税额 Hab9~v ]
additional provision 额外拨款 G%kXr$?W
additional stamp duty 附加印花税 "3j
0)
additional tax 补加税罚款;补加税款 !P92e1
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 u%[*;@;9+
adjudged bankrupt 被裁定破产 U.6hLFcE
adjudicated bankrupt 裁定破产人 3.d=1|E
adjudication fee 裁定费;评定印花税额手续费;评估契据费 uV
6f~cQ
adjudication of bankruptcy 裁定破产;宣告破产 ?n@PZL= ]
adjudication of insolvency 裁定无力偿还债务
_Wb-&6{
adjusted actual 经调整的实数;调整后的实数 dadMwe_l0
adjusted current assets 经调整的流动资产;调整后的流动资产 $oua]8!
adjusted figure 经调整的数字;调整后的数额 W'0wT ZG
adjusted liabilities 经调整的负债;调整后的负债 X}usyO'pW
adjusted loss 经调整的亏损;调整后的亏损 Mm[%v
t40
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 @e0Q+ t
adjusted profit 经调整的利润;调整后的利润 9wb$_j]F`#
adjusted surplus 经调整的盈余额;调整后的盈余额 P|(J]/
adjusted value 经调整的价值;调整后的价值
bo -Gh`
adjustment 调整;修订;理算〔保险〕 Y+=@5+G
adjustment centre 调剂中心 r2H'r
,N
adjustment lag 调整过程的时间差距;调整时差 i~F Ct4
adjustment mechanism 调整机制 q2<J`G(tZ
adjustment of loss 亏损调整 yauP j&^R
adjustment process 调整过程;调整程序 \A~
'&
adjustment range 调整幅度 2\5@_U^)h
administered exchange rate 受管制汇率 <zDe;&