A: 372rbY
>:!5*E5?
A share A股;甲类股份 w2c?.x
abatement of tax 减税;减扣免税额 %;'s4ly
ABN AMRO Bank N.V. 荷兰银行
T>Z<]s
above-the-line expenditure 线上项目支出;经常预算支出 e9tjw[+A
above-the-line receipt 线上项目收入;经常预算收入 t@;p
ABSA Asia Limited 南非联合亚洲有限公司 ;(%QD
3 >
absolute change 绝对数值变更 H?Wya.7
absolute expenditure 实际开支 gH vZVC[b
absolute guideline figure 绝对准则数字 @mBQ?;qlK
absolute interest 绝对权益 5DZ#9m/
absolute order of discharge 绝对破产解除令 5tkAFb4P
absolute profit margin 绝对利润幅度 Ml5w01O
absolute value 实值;绝对值 z<;HQX,
absolutely vested interest 绝对既得权益 j
$:~Rek
absorbed cost 已吸收成本;已分摊成本 (t|Zn@uY
absorption 吸收;分摊;合并 "sCRdx]_
absorption rate 吸收率;摊配率;分摊率 BO&bmfp7,
ACB Finance Limited 亚洲商业财务有限公司 mJnIwdW*
acceptable form of reciprocity 合理的互惠条件 V!=,0zy~Z
acceptable rate 适当利率;适当汇率 3"i-o$P
acceptance agreement 承兑协议 B9 uoVcW
acceptance for honour 参加承兑 @. l@\4m
acceptor 承兑人;接受人;受票人 "S]TP$O D
acceptor for honour 参加承兑人 jr."I+
accident insurance 意外保险 F>l]
9!P|m
Accident Insurance Association of Hong Kong 香港意外保险公会 AT3Mlz~7#
accident insurance scheme 意外保险计划 /~?*=}c^m
accident year basis 意外年度基准 )akoa,#%6c
accommodation 通融;贷款 t:Q*gWRh
accommodation bill 通融票据;空头票据 4$<JHo
@.
accommodation party 汇票代发人 fr3d
account balance 帐户余额;帐户结余 WT=;: j
account book 帐簿 <'*LRd$1
account collected in advance 预收款项
teF9Q+*~
account current book 往来帐簿 KpGhQdR#
account of after-acquired property 事后取得的财产报告 niyV8
v
account of defaulter 拖欠帐目 u#.2w)
!D
account payable 应付帐款 oc`H}Wvn
account payee only [A/C payee only] 只可转帐;存入收款人帐户 X"Swi&4
account receivable 应收帐款 >bW#Zs,6
account receivable report 应收帐款报表 VONDc1%ga
account statement 结单;帐单;会计财务报表 o*
H<K
aX
account title 帐户名称;会计科目 4[eXe$
accountant's report 会计师报告 +<C!U'
Accountant's Report Rules 会计师报告规则 %u
'ukcL7
accounting and auditing procedure 会计与审计程序;会计与核数程序 Q2gq
}c~
Accounting Arrangements 《会计安排》 QWYJ*
accounting basis 会计基础 R/YqyT\SM
accounting by Official Receiver 破产管理署署长呈交的帐目 .q>iXE_c
Accounting Circular 《会计通告》 C'x&Py/#
accounting class 会计类别 ga +dt
accounting date 记帐日期;会计结算日期 y)@wjH{6
accounting for money 款项核算 ,zjv7$L
Accounting Officer 会计主任 #6=
accounting period 会计报告期;会计期 V,njO{Q
accounting policy 会计政策;会计方针 g-
gV2$I
accounting practice 会计惯例 k,*XG$2h
accounting principle 会计准则 =^?/+p8k
accounting record 会计记录 ?@86P|19
accounting report 会计报告 %ET+iIhK
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >[#f\bG>
Accounting Society of China 中国会计学会 fJg+ Ryo
accounting statement 会计报表 <P_-s*b
accounting system 会计制度;会计系统 h_'*XWd@
accounting transaction 会计事项;帐务交易 9.#<b|g
accounting treatment 会计处理 AK4t\D)K1
accounting year 会计年度 <hyKu
accretion 增值;添加 t6c4+D'{].
accrual 应计项目;应累算数目 N!}f}oF
accrual basis 应计制;权责发生制 2?Vd 5xkt
accrual basis accounting 应计制会计;权责发生制会计 $&c*'3
accrue 应累算;应计 ^2rN>k,?
accrued benefit 应累算利益
J&_n9$
accrued charges 应计费用 Pq$n5fZC!
accrued cumulative preference share dividend 应累算的累积优先股股息 ~n_HP_Kf?
accrued expenses 应累算费用 8s@3hXD&
accrued interest payable 应付利息;应计未付利息 PKz':_|
accrued interest receivable 应收利息;应计未收利息 At;LO9T3z
accrued right 累算权益
0y\Z9+G:
accruing profit 应累算的利润 F+qm[Bc8
accumulated fiscal reserve 累积财政储备 OyIw>Wfv
accumulated profit 累积利润;滚存溢利 dZuOrTplA
accumulated reserve 累积储备 ~xTt204S
accumulation of surplus income 累积收益盈余 h(DTa
acquired assets 既得资产 R=?[N
z
acquisition 收购;购置;取得 2=}FBA,2
acquisition cost 购置成本 Q>z8IlJ}
acquisition expenses 购置费用 V7/Rby Q
acquisition of 100% interest 收购全部股权 h";L
acquisition of control 取得控制权 u3D)M%e
acquisition of fixed assets 购置固定资产 !4!~Lk=
acquisition of shell “买壳” -{vD:Il=6
acquisition price 收购价 Y]a@j!
act of God 天灾 -Y8B~@]P?
acting partner 执事合伙人 ]:n,RO6
active market 买卖活跃的市场;交投畅旺的市场;旺市 4qa.1j(R/
active partner 积极参与的合伙人 '"s@enD0 y
active trading 交投活跃 /-s6<e!
actual circulation 实际流通 cMIE
tK`
actual cost 实际成本 Z_NCD`i;
actual expenditure 实际开支;实际支出 fP1!)po
actual income 实际入息;实际收入;实际收益 :4|4 =mkr
actual market 现货市场 *qq+jsA6wH
actual price 现货价;实际价格 LP=)~K<
actual profit 实际利润 q^nVN#
actual quotation 实盘;实际价位;实际报价 @4#vm@Yf_
actual year basis 按实际年度计算 b.938#3,
actuals 实货 "@ n%Z
actuarial investigation 精算调查 ,!9zrYi}
actuarial principle 精算原则 hbn([+xY
actuarial report 精算师报告 9+N-eW_U
Actuarial Society of Hong Kong 香港精算学会 l
,).p
actuarial valuation 精算师估值 An@t?#4gxi
actuary 精算师 Q2>gU#
ad referendum agreement 暂定协议;有待覆核的协定 :Dp0?&_
ad valorem duty 从价税;按值征税 Bbc^F
Hip
ad valorem duty system 从价税制 )/P}?`I
ad valorem fee 从价费 KPki}'GO
ad valorem tariff 从价关税 73-p*o(pt
additional allowance 额外免税额 Qb%J8juRf
additional amount for unexpired risk 未过期风险的额外款额 "N#Y gSr
additional assessable profit 补加应评税利润 ^zr`;cJ+c
additional assessment 补加评税 JXxwr)i
additional commitment 额外承担 ~J]qP #C
additional commitment vote 额外承担拨款 qP
,EBE
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '%;m?t%q
additional dependent parent allowance 供养父母额外免税额 1~gCtBRM
additional provision 额外拨款 &,/S`ke=
additional stamp duty 附加印花税 #&4=VGx{
#
additional tax 补加税罚款;补加税款 d zMb5puH
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #9s,#
}
adjudged bankrupt 被裁定破产 {8etv:y
adjudicated bankrupt 裁定破产人 {`_i`
adjudication fee 裁定费;评定印花税额手续费;评估契据费 kx CSs7J/
adjudication of bankruptcy 裁定破产;宣告破产 u?EN
adjudication of insolvency 裁定无力偿还债务 {RPI]DcO/
adjusted actual 经调整的实数;调整后的实数 EX"yxZ~
adjusted current assets 经调整的流动资产;调整后的流动资产 4Tc~b3\!Y
adjusted figure 经调整的数字;调整后的数额 N>E_%]C h
adjusted liabilities 经调整的负债;调整后的负债 i~72bMw
sA
adjusted loss 经调整的亏损;调整后的亏损 jWgX_//!
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 Fzcwy V
adjusted profit 经调整的利润;调整后的利润 =MWHJ'3-/
adjusted surplus 经调整的盈余额;调整后的盈余额 }B^tL$k
adjusted value 经调整的价值;调整后的价值 z9"U!A4
adjustment 调整;修订;理算〔保险〕 iRBfx
adjustment centre 调剂中心 +,l-Nz
adjustment lag 调整过程的时间差距;调整时差 -RLOD\ZBh
adjustment mechanism 调整机制 HKe K<V
adjustment of loss 亏损调整 Bp{Ri_&A
adjustment process 调整过程;调整程序 tX[WH\(xI
adjustment range 调整幅度 5twhm
administered exchange rate 受管制汇率 )PZT4jTt