A: ie,{C
Rq9gtx8,=
A share A股;甲类股份 S- H3UND"
abatement of tax 减税;减扣免税额 M@K[i*e
ABN AMRO Bank N.V. 荷兰银行 NAU<?q<)
above-the-line expenditure 线上项目支出;经常预算支出 p~b$+8#+
above-the-line receipt 线上项目收入;经常预算收入 Ii
8jY_
ABSA Asia Limited 南非联合亚洲有限公司 Zk[#BUA
absolute change 绝对数值变更 \'KzSkC8
absolute expenditure 实际开支 ? c+;
absolute guideline figure 绝对准则数字 6GN'rVr!Z
absolute interest 绝对权益 QM]^@2rK2
absolute order of discharge 绝对破产解除令 <>Im$N ai
absolute profit margin 绝对利润幅度 'YeJGzsJp
absolute value 实值;绝对值 q ^gEA5
absolutely vested interest 绝对既得权益 b1OB'P8
absorbed cost 已吸收成本;已分摊成本 YH>n{o;-
?
absorption 吸收;分摊;合并 UGMdWq
absorption rate 吸收率;摊配率;分摊率 O`=Uq0Vv
ACB Finance Limited 亚洲商业财务有限公司 -5[GX3h0
acceptable form of reciprocity 合理的互惠条件 6\K)\
acceptable rate 适当利率;适当汇率 #? *jdN:
acceptance agreement 承兑协议 x'qgpG}?]
acceptance for honour 参加承兑 ivq4/Y]-X
acceptor 承兑人;接受人;受票人 ^n]s}t}csV
acceptor for honour 参加承兑人 (`p(c;"*C!
accident insurance 意外保险 >gE_?%a[
Accident Insurance Association of Hong Kong 香港意外保险公会 Ame
%:K!t
accident insurance scheme 意外保险计划 1}pR')YL[
accident year basis 意外年度基准 Vh8uE
accommodation 通融;贷款 [ZbK)L+_
accommodation bill 通融票据;空头票据 -UVWs2W'$
accommodation party 汇票代发人 ||4Dtg
K
account balance 帐户余额;帐户结余 7`}z7nk
account book 帐簿 W#[!8d35$
account collected in advance 预收款项 vn<S"
account current book 往来帐簿 :]s] =q&]
account of after-acquired property 事后取得的财产报告 )3AT=b
account of defaulter 拖欠帐目 bqO"k t
account payable 应付帐款 SD&[K
8-i2
account payee only [A/C payee only] 只可转帐;存入收款人帐户 DbN'b(+
account receivable 应收帐款 SXEiyy[7v
account receivable report 应收帐款报表 EHZSM5hu
account statement 结单;帐单;会计财务报表 %
8Z,t+'
account title 帐户名称;会计科目 `{Jb{L@f
accountant's report 会计师报告 ob{pQx7
Accountant's Report Rules 会计师报告规则 bv/b<N@4?$
accounting and auditing procedure 会计与审计程序;会计与核数程序 D6u>[Z[T
Accounting Arrangements 《会计安排》 hqPn~Tq
accounting basis 会计基础 lu_Gr=#O
accounting by Official Receiver 破产管理署署长呈交的帐目 DtZm|~)a
Accounting Circular 《会计通告》 Pa}vmn1$
accounting class 会计类别 v(i Uo&Ge
accounting date 记帐日期;会计结算日期 f#5JAR
accounting for money 款项核算 Z-@}~#E
Accounting Officer 会计主任 4B`Rz1QBy
accounting period 会计报告期;会计期 Ie"R,,c
accounting policy 会计政策;会计方针 {76!
accounting practice 会计惯例 Sg-xm+iSDt
accounting principle 会计准则 9K|lU:,
accounting record 会计记录 ,k!a3"4+TJ
accounting report 会计报告 n lW&(cH
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jvQ"cs$.
Accounting Society of China 中国会计学会 8GldVn.u
accounting statement 会计报表 <Xx\F56zp
accounting system 会计制度;会计系统 cy 4'q?r
accounting transaction 会计事项;帐务交易 kP$gl|
accounting treatment 会计处理 Bv8C_-lV/
accounting year 会计年度 p0K;m%
accretion 增值;添加 ]B4mm__
accrual 应计项目;应累算数目 i7V~LO:gq
accrual basis 应计制;权责发生制 0K ?(xB
accrual basis accounting 应计制会计;权责发生制会计 7VcVI? ?
accrue 应累算;应计 Ef.4.iDJrR
accrued benefit 应累算利益 \]xYV}(FO
accrued charges 应计费用 4Z}{hc\J
accrued cumulative preference share dividend 应累算的累积优先股股息
M;qL)vf
accrued expenses 应累算费用 : qRT9n$
accrued interest payable 应付利息;应计未付利息 T;@>O^
accrued interest receivable 应收利息;应计未收利息 Wi^rnr'Ss
accrued right 累算权益 \aIy68rH,
accruing profit 应累算的利润 }eM
<A$J
accumulated fiscal reserve 累积财政储备 p8l#=]\;
accumulated profit 累积利润;滚存溢利 4- _lf(#i
accumulated reserve 累积储备 x[UO1% _o-
accumulation of surplus income 累积收益盈余 j_@3a)[NY
acquired assets 既得资产 C4]%pi
acquisition 收购;购置;取得 *GP_ut%
acquisition cost 购置成本
2p>SB/
acquisition expenses 购置费用 -G#k/Rz6
acquisition of 100% interest 收购全部股权 f)Q]{ cb6
acquisition of control 取得控制权 9
w1ONw8v
acquisition of fixed assets 购置固定资产 /T[ICd2J
acquisition of shell “买壳” 1 ],,
Ar5
acquisition price 收购价 acQNpT
act of God 天灾 +f!,K
acting partner 执事合伙人 b6&NzUt34V
active market 买卖活跃的市场;交投畅旺的市场;旺市 D^55:\4(
active partner 积极参与的合伙人 v&2@<I>
active trading 交投活跃 mwH!:f
actual circulation 实际流通 t<F]%8S
actual cost 实际成本 }Xj_Y]T
actual expenditure 实际开支;实际支出 *Ne&SXg
actual income 实际入息;实际收入;实际收益 ?i2Wst
actual market 现货市场 bs EpET
actual price 现货价;实际价格 Y>Hl0
$:=
actual profit 实际利润 ><Z3<7K9
actual quotation 实盘;实际价位;实际报价 ,$zlw\
actual year basis 按实际年度计算 @jSbMI
actuals 实货 PlH`(n#
actuarial investigation 精算调查 p''"E$B/(
actuarial principle 精算原则 jUvA<r
actuarial report 精算师报告 ,, %:vK+V
Actuarial Society of Hong Kong 香港精算学会 #Jz&9I<OKx
actuarial valuation 精算师估值 P<!$A
actuary 精算师
/1~|jmi(
ad referendum agreement 暂定协议;有待覆核的协定 9+
l3$
ad valorem duty 从价税;按值征税 qlITQKGG
ad valorem duty system 从价税制 Q4Fq=kTE
ad valorem fee 从价费 wZ8 MhE
ad valorem tariff 从价关税 aroVyUs3j
additional allowance 额外免税额 YQV?S
additional amount for unexpired risk 未过期风险的额外款额 D%UZ'bHN*
additional assessable profit 补加应评税利润 68<Z\WP
additional assessment 补加评税 \UqS -j|
additional commitment 额外承担 4:&qTY)H
additional commitment vote 额外承担拨款 F4E3c4
81
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U?mf^'RE
additional dependent parent allowance 供养父母额外免税额 ITIj=!F*
additional provision 额外拨款 L'XdX\5
additional stamp duty 附加印花税 z<%g
#bo
additional tax 补加税罚款;补加税款 hr4ye`c j
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 cPsn]
U
adjudged bankrupt 被裁定破产 dMs||&|&
adjudicated bankrupt 裁定破产人 @ Rx6 >52>
adjudication fee 裁定费;评定印花税额手续费;评估契据费 q7f;ZK=f
adjudication of bankruptcy 裁定破产;宣告破产
hMeqs+
adjudication of insolvency 裁定无力偿还债务 _gm?FxV:
adjusted actual 经调整的实数;调整后的实数 )HX:U0
adjusted current assets 经调整的流动资产;调整后的流动资产 )R8%'X;U
adjusted figure 经调整的数字;调整后的数额 !\-4gr?`!
adjusted liabilities 经调整的负债;调整后的负债 u}}9j&^Xa
adjusted loss 经调整的亏损;调整后的亏损 guOSO@
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 XQ3*
adjusted profit 经调整的利润;调整后的利润 G/z\
^Q
adjusted surplus 经调整的盈余额;调整后的盈余额 >$naTSJq
adjusted value 经调整的价值;调整后的价值 3<Z'F}lg
adjustment 调整;修订;理算〔保险〕 /ggkb8<3
adjustment centre 调剂中心 mw(c[.*%
adjustment lag 调整过程的时间差距;调整时差 f-3'D-{EKt
adjustment mechanism 调整机制 jc&/}o$K
adjustment of loss 亏损调整 n(1wdl Ep
adjustment process 调整过程;调整程序 twtkH~`"Q
adjustment range 调整幅度 (#bp`Kih
administered exchange rate 受管制汇率 }#OqU#
q|