A:
H $qdU!c
@u'27c_<d3
A share A股;甲类股份 ~M9n<kmE
abatement of tax 减税;减扣免税额 PUFW^"L
V
ABN AMRO Bank N.V. 荷兰银行 :xUl+(+
above-the-line expenditure 线上项目支出;经常预算支出 {
$QF*j
above-the-line receipt 线上项目收入;经常预算收入 5+Zx-oWq_
ABSA Asia Limited 南非联合亚洲有限公司 2M(PH]D
absolute change 绝对数值变更 kvO`]>#;$?
absolute expenditure 实际开支 (=&bo p
absolute guideline figure 绝对准则数字 +EB,7<5<
absolute interest 绝对权益 t
U~H@'
absolute order of discharge 绝对破产解除令 RxDxLU2kt
absolute profit margin 绝对利润幅度 B6!<@*BI
absolute value 实值;绝对值 gJ[q
{b
absolutely vested interest 绝对既得权益 }zfLm`vJ
absorbed cost 已吸收成本;已分摊成本 H|Fqc=qp
absorption 吸收;分摊;合并 /Geks/
absorption rate 吸收率;摊配率;分摊率 uL2{v
ACB Finance Limited 亚洲商业财务有限公司 R7;rBEt8
acceptable form of reciprocity 合理的互惠条件 "62Ysapq+
acceptable rate 适当利率;适当汇率 {pJ@I=q
acceptance agreement 承兑协议 -9<yB
acceptance for honour 参加承兑 fOjt` ~ToI
acceptor 承兑人;接受人;受票人 2.L6]^N p(
acceptor for honour 参加承兑人 +q,n}@y=
accident insurance 意外保险 2Z9gOd<M~
Accident Insurance Association of Hong Kong 香港意外保险公会 %IH|zSr)EM
accident insurance scheme 意外保险计划 kFZu/HRI
accident year basis 意外年度基准 uc (yos
accommodation 通融;贷款 ][K8\
accommodation bill 通融票据;空头票据 g}og@UY7#
accommodation party 汇票代发人 KL\=:iWA
account balance 帐户余额;帐户结余 ,["|wqM
account book 帐簿 6%hEs6-R
account collected in advance 预收款项 &/#Tk>:
account current book 往来帐簿 hw.demD
account of after-acquired property 事后取得的财产报告 ;NVTn<Uj
account of defaulter 拖欠帐目 9C'+~<l
account payable 应付帐款 {aa,#B]i
account payee only [A/C payee only] 只可转帐;存入收款人帐户 VS@W.0/
account receivable 应收帐款 SVEA
account receivable report 应收帐款报表 % |Gzht\
account statement 结单;帐单;会计财务报表 snzH}$
Ls
account title 帐户名称;会计科目 (a4y1k t-
accountant's report 会计师报告 ,xM*hN3A
Accountant's Report Rules 会计师报告规则 yD
i
d`ym
accounting and auditing procedure 会计与审计程序;会计与核数程序 `YU:kj<6
Accounting Arrangements 《会计安排》 q>l kLHS
accounting basis 会计基础 QR"O)lP
accounting by Official Receiver 破产管理署署长呈交的帐目 MKYE]D;
Accounting Circular 《会计通告》 (=/L#Yg_
accounting class 会计类别 cw-JGqLx
accounting date 记帐日期;会计结算日期 +O:pZz
accounting for money 款项核算 ,7$uh):
Accounting Officer 会计主任 *wZV*)}
accounting period 会计报告期;会计期 2o3k=hKS
accounting policy 会计政策;会计方针 Gg
,k
accounting practice 会计惯例 2X|jq4
accounting principle 会计准则 -#z'A
accounting record 会计记录 q@yabuN@,j
accounting report 会计报告 #:5g`Ch4,
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 M@ZpgAfq
Accounting Society of China 中国会计学会 Ox1QP2t6Y
accounting statement 会计报表 &XTd[_VW!
accounting system 会计制度;会计系统 @9P9U`Z
P
accounting transaction 会计事项;帐务交易 b6M)qt9R
accounting treatment 会计处理 'Bn_'w~j{
accounting year 会计年度 %iFIY=W
accretion 增值;添加 [*E.G~IS`
accrual 应计项目;应累算数目 :v
~q
accrual basis 应计制;权责发生制 pY5HW2TsY|
accrual basis accounting 应计制会计;权责发生制会计 jsht2]iq3K
accrue 应累算;应计
_;RD-kv
accrued benefit 应累算利益 '"p*FN
accrued charges 应计费用 g5N<B+?!i
accrued cumulative preference share dividend 应累算的累积优先股股息 yFtf~8s3
accrued expenses 应累算费用 ,'DrFlI
accrued interest payable 应付利息;应计未付利息 [4yQbqe;
accrued interest receivable 应收利息;应计未收利息 f3B8,>
accrued right 累算权益 P[K
T
accruing profit 应累算的利润 }n8;A;axi
accumulated fiscal reserve 累积财政储备 dV*rnpN
accumulated profit 累积利润;滚存溢利 m8A1^ R
accumulated reserve 累积储备 <G =@Gl
accumulation of surplus income 累积收益盈余 ^moIMFl
acquired assets 既得资产 'UCx^-
acquisition 收购;购置;取得 UC$+&&rO
acquisition cost 购置成本 @a3v[}c*
acquisition expenses 购置费用 {/!"}{G1e
acquisition of 100% interest 收购全部股权 epyYo&x}
acquisition of control 取得控制权 X,CFY
acquisition of fixed assets 购置固定资产 $F$R4?_
acquisition of shell “买壳” OvG |=
acquisition price 收购价 pC
Is+1O/
act of God 天灾 [m&ZAq
acting partner 执事合伙人 %+J*oFwQu
active market 买卖活跃的市场;交投畅旺的市场;旺市 6MQ:C'8T&=
active partner 积极参与的合伙人 Tz~ftf
active trading 交投活跃 OEi9
)I
actual circulation 实际流通 e!'u{>u
actual cost 实际成本 ?E@[~qq_
actual expenditure 实际开支;实际支出 glIIJ5d|,
actual income 实际入息;实际收入;实际收益 ;g9:0,xT4
actual market 现货市场 HKw4}FC*
actual price 现货价;实际价格 K0a
50@B]
actual profit 实际利润 <cjT
n:w
actual quotation 实盘;实际价位;实际报价 H43D=N&
actual year basis 按实际年度计算 ^C
T}i'
actuals 实货 fbkjK`_q
actuarial investigation 精算调查 Lw
k-
actuarial principle 精算原则 Ux]@prA q
actuarial report 精算师报告 Uwa1)Lwn
Actuarial Society of Hong Kong 香港精算学会 zjE4v-H:l
actuarial valuation 精算师估值 >1zzDd_
actuary 精算师 _@76eZd
ad referendum agreement 暂定协议;有待覆核的协定 H.K`#W&
ad valorem duty 从价税;按值征税 *&MkkI#
ad valorem duty system 从价税制 RjHpC7b*%
ad valorem fee 从价费 ?QVI'R:Z?
ad valorem tariff 从价关税 - mXr6R?
additional allowance 额外免税额 ``Rb-.Fq,
additional amount for unexpired risk 未过期风险的额外款额 l))IO`s=_
additional assessable profit 补加应评税利润 hKYPH?b%
additional assessment 补加评税 L<`g}iw
additional commitment 额外承担 Dw,f~D$+ic
additional commitment vote 额外承担拨款 mr.DP~O:9p
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3Re\ T
additional dependent parent allowance 供养父母额外免税额 zf u78
additional provision 额外拨款
S45_-aE
additional stamp duty 附加印花税 z6(Q
3@iO
additional tax 补加税罚款;补加税款 [hbIv
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 gu&oCT
adjudged bankrupt 被裁定破产 P2F>iK#U
adjudicated bankrupt 裁定破产人 gvYs<,:
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1A`";E&
adjudication of bankruptcy 裁定破产;宣告破产 :"]ei@
adjudication of insolvency 裁定无力偿还债务 b"9,DQB=i
adjusted actual 经调整的实数;调整后的实数 M+:wa@Kl
adjusted current assets 经调整的流动资产;调整后的流动资产 h65j,v6B
adjusted figure 经调整的数字;调整后的数额 \$"Xr
adjusted liabilities 经调整的负债;调整后的负债 xM\ApN~W
adjusted loss 经调整的亏损;调整后的亏损 \>k+Oyj
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 k6S<46}h|
adjusted profit 经调整的利润;调整后的利润 "-%H</
adjusted surplus 经调整的盈余额;调整后的盈余额 O2f2Fb$B7
adjusted value 经调整的价值;调整后的价值 RGmpkQEp
adjustment 调整;修订;理算〔保险〕 Xi.?9J`@
adjustment centre 调剂中心 _TF>c:m3
adjustment lag 调整过程的时间差距;调整时差 w4a7c
adjustment mechanism 调整机制 Hc9pWr"N
adjustment of loss 亏损调整 ?f&I"\y
adjustment process 调整过程;调整程序 [DwB7l)O(
adjustment range 调整幅度 B?Skw{&
administered exchange rate 受管制汇率 7/L7L5h<