A: 5 HN
,y
85](,YYz
A share A股;甲类股份 q X]ej2
abatement of tax 减税;减扣免税额 S/6I9zOP
ABN AMRO Bank N.V. 荷兰银行 ^3nB2G.ax
above-the-line expenditure 线上项目支出;经常预算支出 {
/XU[rn
above-the-line receipt 线上项目收入;经常预算收入 u73/#!(1=H
ABSA Asia Limited 南非联合亚洲有限公司 h=_h,?_
absolute change 绝对数值变更 2'WdH1UrBc
absolute expenditure 实际开支 ?e23[
absolute guideline figure 绝对准则数字 _p| KaT``
absolute interest 绝对权益 wtQ (R4
absolute order of discharge 绝对破产解除令 ;{rl
Y>
absolute profit margin 绝对利润幅度 {ZgycMS
absolute value 实值;绝对值 NTSKmCvQG
absolutely vested interest 绝对既得权益 Rp.FG
absorbed cost 已吸收成本;已分摊成本 e{,[\7nF
absorption 吸收;分摊;合并 |bmc6G[
absorption rate 吸收率;摊配率;分摊率 mh~n#bah
ACB Finance Limited 亚洲商业财务有限公司 fG /wU$B
acceptable form of reciprocity 合理的互惠条件 "HbrYYRb'
acceptable rate 适当利率;适当汇率 v?h8-yed
acceptance agreement 承兑协议 7
P]Sc
acceptance for honour 参加承兑 #J4,mFMr
acceptor 承兑人;接受人;受票人 @3>nVa
acceptor for honour 参加承兑人 nb|"dK
|
accident insurance 意外保险 wqp(E+&
Accident Insurance Association of Hong Kong 香港意外保险公会 .w)T2(
accident insurance scheme 意外保险计划 B'
D4]EB
accident year basis 意外年度基准 G$
Ii
accommodation 通融;贷款 z(beT e
accommodation bill 通融票据;空头票据 }u'O<d~z?
accommodation party 汇票代发人 sJYs{Wm
account balance 帐户余额;帐户结余 /J'dG
%
account book 帐簿 Xc
Q'(
account collected in advance 预收款项 ,6a }l;lv
account current book 往来帐簿 N+NS\Y5
account of after-acquired property 事后取得的财产报告 _:l<4u!
account of defaulter 拖欠帐目 cH$Sk
account payable 应付帐款 .e2K\o
account payee only [A/C payee only] 只可转帐;存入收款人帐户 evHKq}{
account receivable 应收帐款
QX393v!
account receivable report 应收帐款报表 siGt5RH*
account statement 结单;帐单;会计财务报表 oNBYJ]t
account title 帐户名称;会计科目 pi?U|&.1z
accountant's report 会计师报告 tL@m5M%:N2
Accountant's Report Rules 会计师报告规则 ;hp?wb
accounting and auditing procedure 会计与审计程序;会计与核数程序 rDWqJ<8
Accounting Arrangements 《会计安排》 4S#q06=Xe
accounting basis 会计基础 %Tv^BYQAZ
accounting by Official Receiver 破产管理署署长呈交的帐目 B\Y!5$
Accounting Circular 《会计通告》 D`uOBEX
accounting class 会计类别 }!g^}BWWp
accounting date 记帐日期;会计结算日期 eEkbD"Q
accounting for money 款项核算 T1r^.;I:
Accounting Officer 会计主任 dCH(N_
accounting period 会计报告期;会计期 3:WXrOl
accounting policy 会计政策;会计方针 ^aO\WKkA
accounting practice 会计惯例 a=3{UEi'o
accounting principle 会计准则 )|@UY(VZ^
accounting record 会计记录 ceqYyVy
accounting report 会计报告 h|Uy!?l
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D>Ph))QI
Accounting Society of China 中国会计学会 yasKU6^R'
accounting statement 会计报表 L1E\^)
accounting system 会计制度;会计系统 (Dx]!FFz
accounting transaction 会计事项;帐务交易 VR9C< tMSi
accounting treatment 会计处理 y:8*!}fR
accounting year 会计年度 SpUcrK;1
accretion 增值;添加 5zH?1Z~*
accrual 应计项目;应累算数目 *n%J#[e(
accrual basis 应计制;权责发生制 ,, G6L{&Z
accrual basis accounting 应计制会计;权责发生制会计 o$DJL11E
accrue 应累算;应计 (S#4y
accrued benefit 应累算利益 0Ie9T1D=
accrued charges 应计费用
!(<Yc5
accrued cumulative preference share dividend 应累算的累积优先股股息 K
r&HT,>B
accrued expenses 应累算费用 {?9s~{Dl
accrued interest payable 应付利息;应计未付利息
*u%4]q
accrued interest receivable 应收利息;应计未收利息 ii@O&g
accrued right 累算权益 O{9h'JU
accruing profit 应累算的利润 -*EK-j
accumulated fiscal reserve 累积财政储备
$dLP
vN
accumulated profit 累积利润;滚存溢利 hOSkxdi*^
accumulated reserve 累积储备 RT)*H>|
accumulation of surplus income 累积收益盈余 Y@Kp'+t(!
acquired assets 既得资产 b%<i&YY#
acquisition 收购;购置;取得 zk@KuBLL
acquisition cost 购置成本 {^#62Y
acquisition expenses 购置费用 fH7o,U|
acquisition of 100% interest 收购全部股权 }$ Am;%?p
acquisition of control 取得控制权 BZE~k?*
acquisition of fixed assets 购置固定资产 ivbuS-f=r
acquisition of shell “买壳” }X3SjNd q
acquisition price 收购价 ToN$x^M
w
act of God 天灾 pcw^W
acting partner 执事合伙人 ~a5p_x P
active market 买卖活跃的市场;交投畅旺的市场;旺市 QMfa~TH#p
active partner 积极参与的合伙人 }I'g@Pw9[
active trading 交投活跃 ;?i(WV}ee
actual circulation 实际流通 )[>b7K$
f
actual cost 实际成本 HX{
O@
actual expenditure 实际开支;实际支出 \S@;>A<J
actual income 实际入息;实际收入;实际收益 5"5D(
actual market 现货市场 !RnO
{FL
actual price 现货价;实际价格 :sBg+MS
actual profit 实际利润 )-2o}KU]>
actual quotation 实盘;实际价位;实际报价 <;.Zms${@
actual year basis 按实际年度计算 qlSc[nEk
actuals 实货 i(JBBE"
actuarial investigation 精算调查 z2&SZ.mk
actuarial principle 精算原则 vb}; _/#?
actuarial report 精算师报告 0*"auGuX
Actuarial Society of Hong Kong 香港精算学会 |.Bb Pfe8f
actuarial valuation 精算师估值 s45Y8!c
actuary 精算师
P.RlozF5;
ad referendum agreement 暂定协议;有待覆核的协定 H85HL-{
ad valorem duty 从价税;按值征税 # a
'h,
ad valorem duty system 从价税制 N(@'L43$V
ad valorem fee 从价费 lu(<(t,Lbs
ad valorem tariff 从价关税 0EYK3<k9!
additional allowance 额外免税额 ]}cai
1
additional amount for unexpired risk 未过期风险的额外款额 9LGJ -gL
additional assessable profit 补加应评税利润 k|,pj^
additional assessment 补加评税 R
V|: mI
additional commitment 额外承担 (KHTgZ6
additional commitment vote 额外承担拨款 s,Cm}4L6
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n~l )7_G
additional dependent parent allowance 供养父母额外免税额 $L.0$-je4
additional provision 额外拨款 0}c*u) ,
additional stamp duty 附加印花税 n< [np;\
additional tax 补加税罚款;补加税款
,ORZtj
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Rv6{'\:
adjudged bankrupt 被裁定破产 N
G1]!Vz5
adjudicated bankrupt 裁定破产人 G|yX9C]R
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `/<KDd:_t
adjudication of bankruptcy 裁定破产;宣告破产 })Rmu."\
adjudication of insolvency 裁定无力偿还债务 Uq&ne1
adjusted actual 经调整的实数;调整后的实数 j[yGfDb
adjusted current assets 经调整的流动资产;调整后的流动资产 :*e0Z2=
adjusted figure 经调整的数字;调整后的数额 2"NRnCx*
adjusted liabilities 经调整的负债;调整后的负债 .
x~tEe
adjusted loss 经调整的亏损;调整后的亏损 phUno2fH
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 -3X#$k8
adjusted profit 经调整的利润;调整后的利润 (j+C&*u
adjusted surplus 经调整的盈余额;调整后的盈余额 ]6<
/{b
adjusted value 经调整的价值;调整后的价值 !J[3U
adjustment 调整;修订;理算〔保险〕 |^Z1 D TAw
adjustment centre 调剂中心 FZnkQ
adjustment lag 调整过程的时间差距;调整时差 9tXLC|yl?
adjustment mechanism 调整机制 MwL'
H<
adjustment of loss 亏损调整 Ywt_h;:
adjustment process 调整过程;调整程序 |,5b[Y"Dt
adjustment range 调整幅度 *~M=2Fj;i
administered exchange rate 受管制汇率 ,:QG%Et