A: i/DUB<>
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A share A股;甲类股份 g<4@5
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abatement of tax 减税;减扣免税额 O~bzTn
ABN AMRO Bank N.V. 荷兰银行 &W y9%
above-the-line expenditure 线上项目支出;经常预算支出 cZ/VMQEr
above-the-line receipt 线上项目收入;经常预算收入 @}e5T/{X}T
ABSA Asia Limited 南非联合亚洲有限公司 !uHVg(}
absolute change 绝对数值变更 K30{Fcb< h
absolute expenditure 实际开支 b;e*`f8T3c
absolute guideline figure 绝对准则数字 E7Pz~6
absolute interest 绝对权益 d>Np; "
absolute order of discharge 绝对破产解除令 A3e83g~L
absolute profit margin 绝对利润幅度 >x1?t
absolute value 实值;绝对值 [1`&\C_E
absolutely vested interest 绝对既得权益 X04JQLhy"
absorbed cost 已吸收成本;已分摊成本 /`B:F5r
absorption 吸收;分摊;合并 `oH6'+fT`;
absorption rate 吸收率;摊配率;分摊率 )mXu{uowr
ACB Finance Limited 亚洲商业财务有限公司 "M:0lUy
acceptable form of reciprocity 合理的互惠条件 (^H
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acceptable rate 适当利率;适当汇率 xCiq;FFR
acceptance agreement 承兑协议 6SD9lgF*-
acceptance for honour 参加承兑 y[:xGf]8@
acceptor 承兑人;接受人;受票人
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acceptor for honour 参加承兑人 n#5%{e>
accident insurance 意外保险 !.5,RIf
Accident Insurance Association of Hong Kong 香港意外保险公会 q6>%1~?
accident insurance scheme 意外保险计划 45;ey }8
accident year basis 意外年度基准 (!%9#
accommodation 通融;贷款 uF+0nv+
accommodation bill 通融票据;空头票据 Dvm[W),(k
accommodation party 汇票代发人 8p_6RvG
account balance 帐户余额;帐户结余 `k`P;(:
account book 帐簿 SM\qd4
account collected in advance 预收款项 `G`yA%
account current book 往来帐簿 "{[\VsX|c
account of after-acquired property 事后取得的财产报告 Y`rl
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account of defaulter 拖欠帐目 J?C:@Q
account payable 应付帐款 v?_L_{x;W
account payee only [A/C payee only] 只可转帐;存入收款人帐户 G_<4% HM
account receivable 应收帐款 Ug\$Ob5=q
account receivable report 应收帐款报表 LB`{35b-
account statement 结单;帐单;会计财务报表 8p]9A,Uq&
account title 帐户名称;会计科目 GglGFXOL-
accountant's report 会计师报告 \3`r/,wY
Accountant's Report Rules 会计师报告规则 ><I{R|bC
accounting and auditing procedure 会计与审计程序;会计与核数程序 =YY 7V!
Accounting Arrangements 《会计安排》 BhhFij4
accounting basis 会计基础 ~z)JO'Z$
accounting by Official Receiver 破产管理署署长呈交的帐目 nF$HWp>
Accounting Circular 《会计通告》 k$ b)
accounting class 会计类别 < n/ 2
accounting date 记帐日期;会计结算日期 </2 aQn
accounting for money 款项核算 LVT:oIQ
Accounting Officer 会计主任 |-L7qZu%
accounting period 会计报告期;会计期 */2nh%>$
accounting policy 会计政策;会计方针 d,toU I
accounting practice 会计惯例 c(aykIVOo
accounting principle 会计准则 ]kd:p*U6P
accounting record 会计记录 }(7TiCwd
accounting report 会计报告 T^vhhfCUr
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1)5$,+~lL
Accounting Society of China 中国会计学会 AEkjy h\
accounting statement 会计报表 "
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accounting system 会计制度;会计系统 zl(o/n
accounting transaction 会计事项;帐务交易 iBI->xU[U
accounting treatment 会计处理 voQJ
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accounting year 会计年度 Ft38)T"2R\
accretion 增值;添加 +lb&_eD
accrual 应计项目;应累算数目 =#=}|Q}
accrual basis 应计制;权责发生制 @S:T8
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accrual basis accounting 应计制会计;权责发生制会计 `]^W#6l
accrue 应累算;应计 b~r:<:;
accrued benefit 应累算利益 CK1A$$gnz
accrued charges 应计费用 o(4gh1b%
accrued cumulative preference share dividend 应累算的累积优先股股息 |<'6rJ[i>
accrued expenses 应累算费用 `jSe gG'
accrued interest payable 应付利息;应计未付利息 Ho =vdB
accrued interest receivable 应收利息;应计未收利息 R9!U _RH
accrued right 累算权益 YxrMr9>l1
accruing profit 应累算的利润 Wf^sl
accumulated fiscal reserve 累积财政储备 |1zfXG,R
accumulated profit 累积利润;滚存溢利 i&?\Pp;5-j
accumulated reserve 累积储备 8i5S
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accumulation of surplus income 累积收益盈余 6l[v3l"t
acquired assets 既得资产 iD*
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acquisition 收购;购置;取得 3dlY_z=0
acquisition cost 购置成本 3!$+N\ #w
acquisition expenses 购置费用 XRO(p`OE-
acquisition of 100% interest 收购全部股权 >]8(3&zd
acquisition of control 取得控制权 +3J<vM}dy
acquisition of fixed assets 购置固定资产 OF03]2j7<|
acquisition of shell “买壳” 8&M<?oe
acquisition price 收购价 _QEw=*.<
act of God 天灾 TW!OE"B
acting partner 执事合伙人 c@Br_-
active market 买卖活跃的市场;交投畅旺的市场;旺市 ul#y'iY]
active partner 积极参与的合伙人 '&e8;X
active trading 交投活跃 JsNj!aeU%
actual circulation 实际流通 DP0@x+`k
actual cost 实际成本 z~3GgR"1d
actual expenditure 实际开支;实际支出 ;S
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actual income 实际入息;实际收入;实际收益 IT{c:jo1{`
actual market 现货市场 T0Xm}i
actual price 现货价;实际价格 h?p_jI
actual profit 实际利润 1P(=0\P>&
actual quotation 实盘;实际价位;实际报价 fs 2MYat
actual year basis 按实际年度计算 S
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actuals 实货 mjWU0.
actuarial investigation 精算调查 \Q(a`6U
actuarial principle 精算原则 wpuK?fP
actuarial report 精算师报告 3 a.!9R>
Actuarial Society of Hong Kong 香港精算学会 zmGHI!tP
actuarial valuation 精算师估值 4pf@.ra,
actuary 精算师 JR#4{P@A
ad referendum agreement 暂定协议;有待覆核的协定 .FHk1~\%z^
ad valorem duty 从价税;按值征税 rAfz?
ad valorem duty system 从价税制 5RN!"YLI3
ad valorem fee 从价费 V%s7*`U
ad valorem tariff 从价关税 Q&xH
additional allowance 额外免税额 '"E!av>
additional amount for unexpired risk 未过期风险的额外款额 PVp>L*|BZ;
additional assessable profit 补加应评税利润 MGsQF #6]
additional assessment 补加评税 X':FFD4h
additional commitment 额外承担 k:Y\i]#yP
additional commitment vote 额外承担拨款 S
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '0+~]4&}q
additional dependent parent allowance 供养父母额外免税额 G9^`cTvv'8
additional provision 额外拨款 (O4oIU
additional stamp duty 附加印花税
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additional tax 补加税罚款;补加税款 gAWi&
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 G|f9l?p
adjudged bankrupt 被裁定破产 'Og@<~/Xy
adjudicated bankrupt 裁定破产人 qsp.`9!
adjudication fee 裁定费;评定印花税额手续费;评估契据费 NOQ^HEi
adjudication of bankruptcy 裁定破产;宣告破产 88v8lt;R
adjudication of insolvency 裁定无力偿还债务
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adjusted actual 经调整的实数;调整后的实数 s{Qae=$Q
adjusted current assets 经调整的流动资产;调整后的流动资产 [oVM9Q
adjusted figure 经调整的数字;调整后的数额 6whPW
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adjusted liabilities 经调整的负债;调整后的负债 1*u]v{JJ(
adjusted loss 经调整的亏损;调整后的亏损 L? DlR hu
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 cl4z%qv*
adjusted profit 经调整的利润;调整后的利润 Q}@t'
adjusted surplus 经调整的盈余额;调整后的盈余额 H]R/=OYBUh
adjusted value 经调整的价值;调整后的价值 JE-*
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adjustment 调整;修订;理算〔保险〕 mG\QF0h
adjustment centre 调剂中心 (Of6Ij?
adjustment lag 调整过程的时间差距;调整时差 &M}X$k I
adjustment mechanism 调整机制 S[3"?$3S
adjustment of loss 亏损调整 /S"jO[n9b
adjustment process 调整过程;调整程序 8xO
adjustment range 调整幅度 6/S.sj~
administered exchange rate 受管制汇率 8l5>t