A: #Pf<2S
0+@:f^3]!
A share A股;甲类股份 R5^6Kwu
abatement of tax 减税;减扣免税额 g@4~,
ABN AMRO Bank N.V. 荷兰银行 ,f:K)^yD
above-the-line expenditure 线上项目支出;经常预算支出
J9*;Bqzim
above-the-line receipt 线上项目收入;经常预算收入 ,h'Q
ABSA Asia Limited 南非联合亚洲有限公司 EC[]L'IL
absolute change 绝对数值变更 ?#(LH\$l_
absolute expenditure 实际开支 \ f+;X
absolute guideline figure 绝对准则数字 js <Up/1
absolute interest 绝对权益 MkJBKS
absolute order of discharge 绝对破产解除令 =d^hiR!GN
absolute profit margin 绝对利润幅度 iO?^y(phC
absolute value 实值;绝对值
wLqj<ot
absolutely vested interest 绝对既得权益 f)z(9JJL
absorbed cost 已吸收成本;已分摊成本 Komdz/g
absorption 吸收;分摊;合并 tm=,x~
absorption rate 吸收率;摊配率;分摊率 ^
GY^g-R
ACB Finance Limited 亚洲商业财务有限公司 iz`>'wpC
acceptable form of reciprocity 合理的互惠条件 ~i?A!
acceptable rate 适当利率;适当汇率 *p\Zc*N;%
acceptance agreement 承兑协议 YF-E1`+?<
acceptance for honour 参加承兑 n~|?)EL
acceptor 承兑人;接受人;受票人 ?yq=
c
acceptor for honour 参加承兑人 HB5-B XBU
accident insurance 意外保险 C{uT1`
Accident Insurance Association of Hong Kong 香港意外保险公会 {fHor
accident insurance scheme 意外保险计划 ,;w~ VZ4
accident year basis 意外年度基准 Nr2,m"R{
accommodation 通融;贷款 }Cw,m0KV/
accommodation bill 通融票据;空头票据 l~]] RgU
accommodation party 汇票代发人 v:/!OvLe
account balance 帐户余额;帐户结余 7R:Ij[dV
account book 帐簿 5yoi;$~}_0
account collected in advance 预收款项 s<!G2~T
account current book 往来帐簿 _%D7D~2r|
account of after-acquired property 事后取得的财产报告 JXe~
9/!
account of defaulter 拖欠帐目 @XzfuuE]
account payable 应付帐款 wW\@^5
account payee only [A/C payee only] 只可转帐;存入收款人帐户 54>0Dv??H
account receivable 应收帐款 jwE=
account receivable report 应收帐款报表 !Ea!
"}
account statement 结单;帐单;会计财务报表 +O 7(
>a
account title 帐户名称;会计科目 +39uKOrZ
accountant's report 会计师报告 8o%Vn'^t
Accountant's Report Rules 会计师报告规则 MT>(d*0s
accounting and auditing procedure 会计与审计程序;会计与核数程序 _h}(jEd!
Accounting Arrangements 《会计安排》 Y3:HQ0w`|
accounting basis 会计基础 BX[IWP\%
accounting by Official Receiver 破产管理署署长呈交的帐目 GyQF
R ?
Accounting Circular 《会计通告》 Evm3Sm!S
accounting class 会计类别 TA*}p=?6?!
accounting date 记帐日期;会计结算日期 b=MW;]F
accounting for money 款项核算 9 CZ@IFS
Accounting Officer 会计主任 kGAgX
tE
accounting period 会计报告期;会计期 2ak]&ll+h
accounting policy 会计政策;会计方针 Bj\
x
accounting practice 会计惯例 yVK
;
"
accounting principle 会计准则 t>}S@T{~T
accounting record 会计记录 Fh)xm* u(
accounting report 会计报告
d6tLCQ
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xk>cdgt
Accounting Society of China 中国会计学会 `Ze$Bd\
accounting statement 会计报表
*'8q?R?7g
accounting system 会计制度;会计系统 w(ZZTVW-
accounting transaction 会计事项;帐务交易 ~v2(sRJ
accounting treatment 会计处理 &M?b
08
accounting year 会计年度 ">wvd*w0"(
accretion 增值;添加 @PNgqjd
accrual 应计项目;应累算数目 -9{N7H
accrual basis 应计制;权责发生制 @Drl5C}+
accrual basis accounting 应计制会计;权责发生制会计 /FXvrH(
accrue 应累算;应计 @B
>D>B
accrued benefit 应累算利益 Wgte.K> /
accrued charges 应计费用 &&C70+_po
accrued cumulative preference share dividend 应累算的累积优先股股息 >^g2Tg:
accrued expenses 应累算费用 J{\U w].|0
accrued interest payable 应付利息;应计未付利息 V||b%Cb1g
accrued interest receivable 应收利息;应计未收利息 18F}3t??
accrued right 累算权益 )JTQZ,f3]
accruing profit 应累算的利润 WIi,`/K+
accumulated fiscal reserve 累积财政储备 >uYQt~s
accumulated profit 累积利润;滚存溢利 T=-UcF
accumulated reserve 累积储备 L1!~T+%uQ
accumulation of surplus income 累积收益盈余 AH'c:w]~
acquired assets 既得资产 v^o`+~i
acquisition 收购;购置;取得 nrev!h
acquisition cost 购置成本 lJFy(^KQG,
acquisition expenses 购置费用 ~Oq
_lM
acquisition of 100% interest 收购全部股权 4pT^*
acquisition of control 取得控制权 eJ45:]_%I@
acquisition of fixed assets 购置固定资产 )Hin{~h
acquisition of shell “买壳” 2=K|kp5
acquisition price 收购价 9;{(.
K
act of God 天灾 nm<VcCc
acting partner 执事合伙人 | VaJ70\o
active market 买卖活跃的市场;交投畅旺的市场;旺市 T_Tu>wQX
active partner 积极参与的合伙人 =Y|( }92
active trading 交投活跃 (kY0<
actual circulation 实际流通 qQ)1+^
actual cost 实际成本 z~`X4Segw
actual expenditure 实际开支;实际支出 1gBLJ0q
actual income 实际入息;实际收入;实际收益 LRu*%3xx
actual market 现货市场 d*Mqs}8
actual price 现货价;实际价格 H0"'j
d
actual profit 实际利润 cFq<x=S
actual quotation 实盘;实际价位;实际报价 %Jh(5
actual year basis 按实际年度计算 M.y!J
actuals 实货 &':C"_|&r
actuarial investigation 精算调查 *8,W$pe3
actuarial principle 精算原则 Z|*#)<|~
actuarial report 精算师报告 D%3$"4M7!
Actuarial Society of Hong Kong 香港精算学会 64U|]gd$
actuarial valuation 精算师估值 |0}Xb|+
actuary 精算师 )_C>hWvo_
ad referendum agreement 暂定协议;有待覆核的协定 y{3+Un
ad valorem duty 从价税;按值征税 '/UT0{2;rS
ad valorem duty system 从价税制 o[KZm17
ad valorem fee 从价费 gd#R7[AVi
ad valorem tariff 从价关税 Z
JWpb
additional allowance 额外免税额 Pi5MFw'v
additional amount for unexpired risk 未过期风险的额外款额 xva
e^gr
additional assessable profit 补加应评税利润 {"~[F 2qR
additional assessment 补加评税
en{p<]H
additional commitment 额外承担 Jy}~ZY
additional commitment vote 额外承担拨款 *V:U\G
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5>%^"f
additional dependent parent allowance 供养父母额外免税额 c.LRS$o/j
additional provision 额外拨款 q
j21#q
.
additional stamp duty 附加印花税 V#$QKn`;
additional tax 补加税罚款;补加税款 ,m`&J?
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 YC 4
c-M
adjudged bankrupt 被裁定破产 >H;m[
adjudicated bankrupt 裁定破产人 /y{fD
CC
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +Eb-|dM
adjudication of bankruptcy 裁定破产;宣告破产 ) q'D9x9
adjudication of insolvency 裁定无力偿还债务 nHbi{,3
adjusted actual 经调整的实数;调整后的实数 Jxe 5y3*
(
adjusted current assets 经调整的流动资产;调整后的流动资产 %fS1gSfh
adjusted figure 经调整的数字;调整后的数额 -eK0 +beQ
adjusted liabilities 经调整的负债;调整后的负债 a"xRc
adjusted loss 经调整的亏损;调整后的亏损 *
jc
>?)k
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 {ST8'hY
adjusted profit 经调整的利润;调整后的利润 ~28{BY
adjusted surplus 经调整的盈余额;调整后的盈余额 p#4*:rpq4
adjusted value 经调整的价值;调整后的价值 J&h59dm-
adjustment 调整;修订;理算〔保险〕 nT=%3_
.
adjustment centre 调剂中心 Z;~%!
adjustment lag 调整过程的时间差距;调整时差 P]^8Enp
adjustment mechanism 调整机制 lGp:rw`
adjustment of loss 亏损调整 xzY/$?
adjustment process 调整过程;调整程序 ?+=,t]`!m
adjustment range 调整幅度 <!G /&T
administered exchange rate 受管制汇率 mB0`>?#i