A: IES41y<
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A share A股;甲类股份 K3a>^g
abatement of tax 减税;减扣免税额 LQ~LB'L
ABN AMRO Bank N.V. 荷兰银行 A1mYkG)l
above-the-line expenditure 线上项目支出;经常预算支出 ( P
above-the-line receipt 线上项目收入;经常预算收入 [t {vYo
ABSA Asia Limited 南非联合亚洲有限公司 <m~T>Ql1
absolute change 绝对数值变更 u4go*#
absolute expenditure 实际开支 =|^X$H
absolute guideline figure 绝对准则数字 "ugX
/r$_
absolute interest 绝对权益 j@%K*Gb`
absolute order of discharge 绝对破产解除令 5wT',U"+
absolute profit margin 绝对利润幅度 ;Gjv9:hUn
absolute value 实值;绝对值 ~l;yr
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absolutely vested interest 绝对既得权益 qPp1:a"
absorbed cost 已吸收成本;已分摊成本
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absorption 吸收;分摊;合并 c ,Qw;
absorption rate 吸收率;摊配率;分摊率 7~nIaT
ACB Finance Limited 亚洲商业财务有限公司 9m%7dsv
acceptable form of reciprocity 合理的互惠条件 \/?
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acceptable rate 适当利率;适当汇率 ON:LPf>"-
acceptance agreement 承兑协议 Wpiv1GZ%c8
acceptance for honour 参加承兑 B)(p9]q
acceptor 承兑人;接受人;受票人 i)A`Vpn
acceptor for honour 参加承兑人 Z)C:]}Ex
accident insurance 意外保险 _bN)
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3
Accident Insurance Association of Hong Kong 香港意外保险公会
k/$Ja;
accident insurance scheme 意外保险计划 ##SLwrg
accident year basis 意外年度基准 \DG(
8l
accommodation 通融;贷款 bx+(.F
accommodation bill 通融票据;空头票据 gubb .EY
accommodation party 汇票代发人 [d!Af4
account balance 帐户余额;帐户结余 -0=}|$H.
account book 帐簿 daaga}]d
account collected in advance 预收款项 DR.3
J`?K
account current book 往来帐簿 tXssejiE%
account of after-acquired property 事后取得的财产报告 O JZ!|J8?
account of defaulter 拖欠帐目 HV]~=Bw2I
account payable 应付帐款 FE$M[^1_
account payee only [A/C payee only] 只可转帐;存入收款人帐户 6Y0/i,d*
account receivable 应收帐款
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account receivable report 应收帐款报表 Y!K^-Y}
account statement 结单;帐单;会计财务报表 J>,'P^
account title 帐户名称;会计科目 eY
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accountant's report 会计师报告 V Z4nAG
Accountant's Report Rules 会计师报告规则 ~
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accounting and auditing procedure 会计与审计程序;会计与核数程序 TMnT#ypf<5
Accounting Arrangements 《会计安排》 8eg2o$k_,#
accounting basis 会计基础 e
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accounting by Official Receiver 破产管理署署长呈交的帐目 {Sd@u$&
Accounting Circular 《会计通告》 ,*9#c*'S
accounting class 会计类别 Yke<Wy1
accounting date 记帐日期;会计结算日期 v.~Nv@+kR
accounting for money 款项核算 -jcrXskb&N
Accounting Officer 会计主任 %8bFQNd
accounting period 会计报告期;会计期 ONg<
accounting policy 会计政策;会计方针 oT9XJwqnv
accounting practice 会计惯例 DYy@t^sC
accounting principle 会计准则 ND)M3qp2(
accounting record 会计记录 jk WBw.(
accounting report 会计报告 B=o#LL
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vZ1D3ytfG
Accounting Society of China 中国会计学会 QjW~6Z.tI
accounting statement 会计报表 LN,$P
accounting system 会计制度;会计系统 ss
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accounting transaction 会计事项;帐务交易 >o=axZNa
accounting treatment 会计处理 <uWJ>sg^6
accounting year 会计年度 f"}0j|Gg
accretion 增值;添加 hs -}:^S`
accrual 应计项目;应累算数目 LiHXWi{s
accrual basis 应计制;权责发生制 3V8j>&
accrual basis accounting 应计制会计;权责发生制会计 l:k E^ =6
accrue 应累算;应计 qqO10~Xc
accrued benefit 应累算利益 {<Xo,U7y
accrued charges 应计费用 !'6J;Fb#
accrued cumulative preference share dividend 应累算的累积优先股股息 b{yH4)O
accrued expenses 应累算费用 A-@-?AR
accrued interest payable 应付利息;应计未付利息 ^YB\\a9
accrued interest receivable 应收利息;应计未收利息 |?pYJkrYO
accrued right 累算权益 T8M[eSbZ
accruing profit 应累算的利润 K7d1(.
accumulated fiscal reserve 累积财政储备 R, (+NT$
accumulated profit 累积利润;滚存溢利 +wPvQKVfI
accumulated reserve 累积储备 U8.0 L
accumulation of surplus income 累积收益盈余 zL[U;
acquired assets 既得资产 c+\Gd}IJq
acquisition 收购;购置;取得 :
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acquisition cost 购置成本 <T=o]M$
acquisition expenses 购置费用 ua. 6
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acquisition of 100% interest 收购全部股权 g'l7Jr3
acquisition of control 取得控制权 w-q=.RSTn=
acquisition of fixed assets 购置固定资产 s3f
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acquisition of shell “买壳” *<
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acquisition price 收购价 %Tm'aY"
act of God 天灾 `(w kqa
acting partner 执事合伙人 .jG.90
active market 买卖活跃的市场;交投畅旺的市场;旺市 (HP={MrV
active partner 积极参与的合伙人 8mQd*GGu1
active trading 交投活跃 Q=9VuTE
actual circulation 实际流通 cR@}
actual cost 实际成本
_ jM6ej<
actual expenditure 实际开支;实际支出 jak|LOp
actual income 实际入息;实际收入;实际收益 @tU>~y{E
actual market 现货市场 RWEgUDX^/
actual price 现货价;实际价格 EWvid4QEi
actual profit 实际利润 a6K$omu
actual quotation 实盘;实际价位;实际报价 q=i,'.nS
actual year basis 按实际年度计算
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actuals 实货 =K&
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actuarial investigation 精算调查 A5J#x6@
actuarial principle 精算原则 rt4|GVa
actuarial report 精算师报告 jind!@}!
Actuarial Society of Hong Kong 香港精算学会 Q0oDl8~
actuarial valuation 精算师估值 u>-uRz<)t
actuary 精算师 9#A{C!75(y
ad referendum agreement 暂定协议;有待覆核的协定 QH56
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ad valorem duty 从价税;按值征税 MJk:s[o
ad valorem duty system 从价税制 Ub-k<]yZ
ad valorem fee 从价费 ?eZ"UGZg'
ad valorem tariff 从价关税 >5YYij5Aj
additional allowance 额外免税额 )}k`X<~k
additional amount for unexpired risk 未过期风险的额外款额 s?gXp{O?X
additional assessable profit 补加应评税利润 @x\gk5
additional assessment 补加评税 Uu<sntyv
additional commitment 额外承担 ]&%X(jWyn
additional commitment vote 额外承担拨款 l'X?S(fiV
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qqR8E&Y{
additional dependent parent allowance 供养父母额外免税额 F4%vEn\!
additional provision 额外拨款 :Kt'Fm,s?
additional stamp duty 附加印花税 c5e
wG
additional tax 补加税罚款;补加税款 bPHqZ*f
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 wqyrs|P
adjudged bankrupt 被裁定破产 uh_2yw_
adjudicated bankrupt 裁定破产人 |KQkmc
adjudication fee 裁定费;评定印花税额手续费;评估契据费 =
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adjudication of bankruptcy 裁定破产;宣告破产 t@1bu$y
adjudication of insolvency 裁定无力偿还债务 |-SImxV
adjusted actual 经调整的实数;调整后的实数 gE~]^B{
adjusted current assets 经调整的流动资产;调整后的流动资产 0~0OQ/>7
adjusted figure 经调整的数字;调整后的数额 39+6ZTqx
adjusted liabilities 经调整的负债;调整后的负债 "\l O1D
adjusted loss 经调整的亏损;调整后的亏损 Zg#VZg1
2
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 u:FFZ
adjusted profit 经调整的利润;调整后的利润 #^FDFl
adjusted surplus 经调整的盈余额;调整后的盈余额 ; OpN&q+
adjusted value 经调整的价值;调整后的价值 LAT%k2%Wx
adjustment 调整;修订;理算〔保险〕 j~a"z4 0
adjustment centre 调剂中心 &/7D4!N]
adjustment lag 调整过程的时间差距;调整时差 F3L'f2yBG
adjustment mechanism 调整机制 Q5:8$
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adjustment of loss 亏损调整 Q-:IE
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adjustment process 调整过程;调整程序 2UF
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adjustment range 调整幅度 [`eqma
administered exchange rate 受管制汇率
UFLN/