A: MJpTr5Vs
l^?A8jG
A share A股;甲类股份 .T wF]
v
abatement of tax 减税;减扣免税额 \JC(pn
ABN AMRO Bank N.V. 荷兰银行
F
) ~pw
above-the-line expenditure 线上项目支出;经常预算支出 >Nl~"J|]q
above-the-line receipt 线上项目收入;经常预算收入 \1D,Kx;Cb
ABSA Asia Limited 南非联合亚洲有限公司 `z`;eR2oX
absolute change 绝对数值变更 H
1i4_T
absolute expenditure 实际开支 IVODR
absolute guideline figure 绝对准则数字 abP?Dj&
absolute interest 绝对权益 *]?YvY
absolute order of discharge 绝对破产解除令 J&1N8Wk)
absolute profit margin 绝对利润幅度 8>;o MM
absolute value 实值;绝对值 ,?~,"IQyi[
absolutely vested interest 绝对既得权益
|sM#g1D@
absorbed cost 已吸收成本;已分摊成本 m?G+#k;K
absorption 吸收;分摊;合并 \ jdO,-(
absorption rate 吸收率;摊配率;分摊率 ZaindX{.1
ACB Finance Limited 亚洲商业财务有限公司 ?+o7Y1 k,
acceptable form of reciprocity 合理的互惠条件 LOkDx2@g
acceptable rate 适当利率;适当汇率 oioN0EuDk
acceptance agreement 承兑协议 oYx
f((x
acceptance for honour 参加承兑 Qn
h1su5
acceptor 承兑人;接受人;受票人 GQxJ (f
acceptor for honour 参加承兑人 c4W"CD;D
accident insurance 意外保险 iPNsEQ0We
Accident Insurance Association of Hong Kong 香港意外保险公会 [c )\?MWW
accident insurance scheme 意外保险计划 7O :Gi*MA
accident year basis 意外年度基准 o|E(_Y4d
accommodation 通融;贷款 me\)JCZpb{
accommodation bill 通融票据;空头票据 k5CIU}H"
accommodation party 汇票代发人 W7>_nK+g?
account balance 帐户余额;帐户结余 :\We =oX
account book 帐簿 kIo?<=F8T
account collected in advance 预收款项 8Wp1L0$B
account current book 往来帐簿 * OFT)S
account of after-acquired property 事后取得的财产报告 #]^`BQ>
account of defaulter 拖欠帐目 ^@eCT}p{
account payable 应付帐款 Y:BrAa[
account payee only [A/C payee only] 只可转帐;存入收款人帐户 K*
RRbtb
account receivable 应收帐款 ^S$w,
account receivable report 应收帐款报表 ?q`mr_x%?
account statement 结单;帐单;会计财务报表 ^r$5];n
account title 帐户名称;会计科目
rMloj8O*
accountant's report 会计师报告 4}j}8y2)H
Accountant's Report Rules 会计师报告规则 ]z NL+]1_
accounting and auditing procedure 会计与审计程序;会计与核数程序 LnIJw D
Accounting Arrangements 《会计安排》
$%
t
accounting basis 会计基础 6h8NrjX
accounting by Official Receiver 破产管理署署长呈交的帐目 ]"_'o~
Accounting Circular 《会计通告》 '-{jn+,
accounting class 会计类别 ?Kf@/jv
accounting date 记帐日期;会计结算日期 'KG`{K
$
accounting for money 款项核算 9a unv
Accounting Officer 会计主任 ST.W{:X
accounting period 会计报告期;会计期 w"J(sVy4
accounting policy 会计政策;会计方针 n _hD
accounting practice 会计惯例 -n-X/M
accounting principle 会计准则 Sj+#yct -
accounting record 会计记录
1Btf)y'
accounting report 会计报告 X_2I4Jz]6
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Atw^C+"vW&
Accounting Society of China 中国会计学会 }o.ZCACYg
accounting statement 会计报表 "w1jr 6"
accounting system 会计制度;会计系统 6!N&,I
accounting transaction 会计事项;帐务交易 j>zVC;Sj*
accounting treatment 会计处理 l71\II
accounting year 会计年度 X)S4rW%
accretion 增值;添加 V;=T~K|)>
accrual 应计项目;应累算数目 cj)~7 WF
accrual basis 应计制;权责发生制 ;2}Gqh )Yr
accrual basis accounting 应计制会计;权责发生制会计 4B]a8
accrue 应累算;应计 hJ :+*46
accrued benefit 应累算利益 52,a5TVG
accrued charges 应计费用 ~XRr }z_Lq
accrued cumulative preference share dividend 应累算的累积优先股股息 @ck2j3J/
accrued expenses 应累算费用 IA'AA|v
accrued interest payable 应付利息;应计未付利息 ^4:= b
accrued interest receivable 应收利息;应计未收利息 ~x+w@4)a>
accrued right 累算权益 xPv&(XZR
accruing profit 应累算的利润 2UquN0
accumulated fiscal reserve 累积财政储备 $?YkgK
accumulated profit 累积利润;滚存溢利 &0`L; 1R
accumulated reserve 累积储备 f#jAjzmYL
accumulation of surplus income 累积收益盈余 B#}RMFIj
acquired assets 既得资产 >v{m^|QqB
acquisition 收购;购置;取得 EUgs2Fsb3
acquisition cost 购置成本 :|g{gi
acquisition expenses 购置费用 t Ks0]8tc
acquisition of 100% interest 收购全部股权 V !$m{)Y
acquisition of control 取得控制权 U?>cm`DBP
acquisition of fixed assets 购置固定资产 s*@.qN
acquisition of shell “买壳” rv%Xvs B
acquisition price 收购价 KqQrxi?f-
act of God 天灾 zob-z=='
acting partner 执事合伙人 wP
i=+
active market 买卖活跃的市场;交投畅旺的市场;旺市 -e ya$C
active partner 积极参与的合伙人
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active trading 交投活跃 P\R3/g
actual circulation 实际流通 {*m?t 7
actual cost 实际成本 Q=[&~^Y)
actual expenditure 实际开支;实际支出 1<F/boF~
actual income 实际入息;实际收入;实际收益 -?[:Zn~$a
actual market 现货市场 .B@;ch,
actual price 现货价;实际价格 MX34qJ9k
actual profit 实际利润 Q.
>"@c[
actual quotation 实盘;实际价位;实际报价 bCsQWsj^NW
actual year basis 按实际年度计算 x;I
*Ho
actuals 实货 V}*b^<2o5
actuarial investigation 精算调查 TBpW/wz/
actuarial principle 精算原则 J_,y?}.e3
actuarial report 精算师报告 ^t*BWJxPC
Actuarial Society of Hong Kong 香港精算学会 AjpQb~\
actuarial valuation 精算师估值 A
-<qr6q
actuary 精算师 vgV0a{u"
ad referendum agreement 暂定协议;有待覆核的协定 laAG%lq/'
ad valorem duty 从价税;按值征税 ~I'hiV^-
ad valorem duty system 从价税制 0y(d|;':
ad valorem fee 从价费 I;7VX5X
ad valorem tariff 从价关税 n\QG-?%Pi
additional allowance 额外免税额 7]Z*]GRX
additional amount for unexpired risk 未过期风险的额外款额 #Jn_"cCRLx
additional assessable profit 补加应评税利润 uZNR]+Yu@
additional assessment 补加评税 n V<YwqK
additional commitment 额外承担 ]ba<4:[Go
additional commitment vote 额外承担拨款 sU>*S$X8
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w/R^Vwq
additional dependent parent allowance 供养父母额外免税额 %n(
s;/_
additional provision 额外拨款 IL<5Suz:
additional stamp duty 附加印花税 nQ mkDPjU
additional tax 补加税罚款;补加税款 <J- aq;p
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2/GH5b(
adjudged bankrupt 被裁定破产 6>l-jTM
adjudicated bankrupt 裁定破产人 #2pgh?
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )2a!EEHz
adjudication of bankruptcy 裁定破产;宣告破产 rh+OgKi
adjudication of insolvency 裁定无力偿还债务 Z/64E^
adjusted actual 经调整的实数;调整后的实数 *yB!^O
adjusted current assets 经调整的流动资产;调整后的流动资产 &Z9b&P
adjusted figure 经调整的数字;调整后的数额 ' _N >
adjusted liabilities 经调整的负债;调整后的负债
bBZvL
adjusted loss 经调整的亏损;调整后的亏损 %j=7e@
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 #pf}q+A
adjusted profit 经调整的利润;调整后的利润 4X^0:.bT&
adjusted surplus 经调整的盈余额;调整后的盈余额 c;j]/
R$i
adjusted value 经调整的价值;调整后的价值 {r Gx*<e
adjustment 调整;修订;理算〔保险〕 f6DPah#
adjustment centre 调剂中心 i22R3&C
adjustment lag 调整过程的时间差距;调整时差 ?&?y-&.5-
adjustment mechanism 调整机制 X[VQ 1
adjustment of loss 亏损调整 L)Kn8
adjustment process 调整过程;调整程序 >~6
;9{@
adjustment range 调整幅度 LG;xZQx'
administered exchange rate 受管制汇率 h.DQ6!?;s