A: >C r\y
ZnW@YC#9
A share A股;甲类股份 W!T"m)S
abatement of tax 减税;减扣免税额 M.q=p[
ABN AMRO Bank N.V. 荷兰银行 xSMt*]=9
above-the-line expenditure 线上项目支出;经常预算支出 o}$1Ay*q`
above-the-line receipt 线上项目收入;经常预算收入 #8XL
:I
ABSA Asia Limited 南非联合亚洲有限公司 7f{=w,
U
absolute change 绝对数值变更 !bnyJA
absolute expenditure 实际开支 1}%B%*N
absolute guideline figure 绝对准则数字 lpB3&H8&
absolute interest 绝对权益 W-efv
absolute order of discharge 绝对破产解除令 *L4`$@l8
absolute profit margin 绝对利润幅度 "IQ/LbOqm_
absolute value 实值;绝对值 ;30nd=
absolutely vested interest 绝对既得权益 #,d I$gY
absorbed cost 已吸收成本;已分摊成本 em{(4!W>
absorption 吸收;分摊;合并 n'1'!J;Q
absorption rate 吸收率;摊配率;分摊率 O%8 EZyu
ACB Finance Limited 亚洲商业财务有限公司 vy9 w$ls
acceptable form of reciprocity 合理的互惠条件 9$qm>,o
acceptable rate 适当利率;适当汇率 d5`3wd]]'v
acceptance agreement 承兑协议 *{
{b~$
acceptance for honour 参加承兑 Z?5V4F:f
acceptor 承兑人;接受人;受票人 ' o_:^'c
acceptor for honour 参加承兑人 V[o`\|<
accident insurance 意外保险 G<|8?6bq#
Accident Insurance Association of Hong Kong 香港意外保险公会 9iUr nG*
accident insurance scheme 意外保险计划 42J{aJVH
accident year basis 意外年度基准 Jg}K.1Hs
accommodation 通融;贷款 9h4({EE2t
accommodation bill 通融票据;空头票据 EJ@p-}I!
accommodation party 汇票代发人 gKYfQ+
account balance 帐户余额;帐户结余 >TkE~7?l
account book 帐簿 xG&)1sT#-\
account collected in advance 预收款项 F8:vDv
account current book 往来帐簿 +ZM)bbB
account of after-acquired property 事后取得的财产报告 UcOk3{(z$q
account of defaulter 拖欠帐目 d?`ny#,GB
account payable 应付帐款 !$-\;<bZ
w
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }G4ztiuG
account receivable 应收帐款 npJt3
Y_I
account receivable report 应收帐款报表 [Zei0O
account statement 结单;帐单;会计财务报表 .sC?7O=
account title 帐户名称;会计科目 z|E
EVNFd&
accountant's report 会计师报告 ,(8;y=wux
Accountant's Report Rules 会计师报告规则 Oy U
accounting and auditing procedure 会计与审计程序;会计与核数程序 >Cw<BIF
Accounting Arrangements 《会计安排》 +_XzmjnDd
accounting basis 会计基础 OxI/%yv-c
accounting by Official Receiver 破产管理署署长呈交的帐目 "j;4
k.`h
Accounting Circular 《会计通告》 q\m2EURco
accounting class 会计类别 #]nx!*JNZ
accounting date 记帐日期;会计结算日期 i;LXu%3\
accounting for money 款项核算 'Vyt4^$%
Accounting Officer 会计主任 T}V!`0vKw
accounting period 会计报告期;会计期 5?
hw !
accounting policy 会计政策;会计方针 3)\8%Ox
accounting practice 会计惯例 At7>V-f}
accounting principle 会计准则 fFb_J`'ue
accounting record 会计记录 ]gYz
4OT
accounting report 会计报告 8!Vl
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .pvi!NnL-
Accounting Society of China 中国会计学会 &boOtl^
accounting statement 会计报表 H
,Z;=N_
accounting system 会计制度;会计系统 oD<k
MK
accounting transaction 会计事项;帐务交易 QUu}Xg:
accounting treatment 会计处理 sZx/Ee
accounting year 会计年度 =c/wplv*
accretion 增值;添加 !O `(JSoG
accrual 应计项目;应累算数目 #Q2Y&2`yGT
accrual basis 应计制;权责发生制 T:5fc2Ngv
accrual basis accounting 应计制会计;权责发生制会计 ]IoUwg pI)
accrue 应累算;应计 U}[I
accrued benefit 应累算利益 %Ev4]}2C1
accrued charges 应计费用 :yUEkm8
accrued cumulative preference share dividend 应累算的累积优先股股息 0g0i4IV
accrued expenses 应累算费用 N[s}qmPha
accrued interest payable 应付利息;应计未付利息 $GlWf
accrued interest receivable 应收利息;应计未收利息 .zi_[
accrued right 累算权益 zuUW|r
accruing profit 应累算的利润 R8ZK]5{o
accumulated fiscal reserve 累积财政储备 ;kY(<{ 2
accumulated profit 累积利润;滚存溢利 28 ?\
accumulated reserve 累积储备 8C*c{(4
accumulation of surplus income 累积收益盈余 5H*\t 7
acquired assets 既得资产 _lamn}(x0
acquisition 收购;购置;取得 HZ'_r cv
acquisition cost 购置成本 _f$^%?^
acquisition expenses 购置费用 _d5QbTe
acquisition of 100% interest 收购全部股权 i\,-oO
acquisition of control 取得控制权 7Zlw^'q$:L
acquisition of fixed assets 购置固定资产 eAE`#t
acquisition of shell “买壳”
r>o63Q:
acquisition price 收购价 5`~PR
:dN
act of God 天灾 ~ _/(t'9
acting partner 执事合伙人 P-?0zF/T$
active market 买卖活跃的市场;交投畅旺的市场;旺市 o,_?^'@
active partner 积极参与的合伙人 e
9;~P}
active trading 交投活跃 gt@m?w(
actual circulation 实际流通 kqFP)!37
actual cost 实际成本 >m$1Xx4#GV
actual expenditure 实际开支;实际支出 C{U?0!^
actual income 实际入息;实际收入;实际收益 }H^+A77v
actual market 现货市场 )h7<?@wv&
actual price 现货价;实际价格 s.$3j$vT 8
actual profit 实际利润 y*qVc E
actual quotation 实盘;实际价位;实际报价 hb}+A=A=+
actual year basis 按实际年度计算 Gefne[
actuals 实货 |?,A]|j
actuarial investigation 精算调查 sB7#
~pA
actuarial principle 精算原则 ,U2*FZ["
actuarial report 精算师报告 8
WXQOo8
Actuarial Society of Hong Kong 香港精算学会 Sc;BCl{=|
actuarial valuation 精算师估值 GPN]9
actuary 精算师 AE[b
},-[
ad referendum agreement 暂定协议;有待覆核的协定 _852H$H\
ad valorem duty 从价税;按值征税 JMC. w!
ad valorem duty system 从价税制 4h|c<-`>t
ad valorem fee 从价费 0Tx6zO
ad valorem tariff 从价关税 F1*>y
additional allowance 额外免税额 ZOh`(})hy
additional amount for unexpired risk 未过期风险的额外款额 !|^|,"A)
additional assessable profit 补加应评税利润 IG2r#N|C#
additional assessment 补加评税 H?yK~bGQ
additional commitment 额外承担 MTuV^0%jD
additional commitment vote 额外承担拨款 CsGx@\jN
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v[1aWv:
additional dependent parent allowance 供养父母额外免税额 H\ F:95
additional provision 额外拨款 KcWN,!G
additional stamp duty 附加印花税 wW>A_{Y
additional tax 补加税罚款;补加税款 d;boIP`M;
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 geru=7
adjudged bankrupt 被裁定破产 ]cHgleHQ
adjudicated bankrupt 裁定破产人 t}r' k/[
adjudication fee 裁定费;评定印花税额手续费;评估契据费 f6hnTbJ
adjudication of bankruptcy 裁定破产;宣告破产 d,k!qjf=r
adjudication of insolvency 裁定无力偿还债务 hOjk3
k
adjusted actual 经调整的实数;调整后的实数 lXW%FH6c+
adjusted current assets 经调整的流动资产;调整后的流动资产 (7wc *#}
adjusted figure 经调整的数字;调整后的数额
M?1Y,5
adjusted liabilities 经调整的负债;调整后的负债 rV ` #[d
adjusted loss 经调整的亏损;调整后的亏损 XP!S$Q]D
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 <cps2*'
adjusted profit 经调整的利润;调整后的利润 8\&X2[oAD
adjusted surplus 经调整的盈余额;调整后的盈余额 fK>L!=Q
adjusted value 经调整的价值;调整后的价值 W=N+VqK
adjustment 调整;修订;理算〔保险〕 fDv2JdiU
adjustment centre 调剂中心 J!dm-L
adjustment lag 调整过程的时间差距;调整时差 f,U.7E
adjustment mechanism 调整机制 !|S(Ms
adjustment of loss 亏损调整 }bb;~
adjustment process 调整过程;调整程序 ]C!gQq2'a
adjustment range 调整幅度 kMIcK4.MH
administered exchange rate 受管制汇率 ,0M_Bk"