A: =$Sd2UD
h2m@Q={
A share A股;甲类股份 \zyvu7YA
abatement of tax 减税;减扣免税额 >Y"Ru#Ju9
ABN AMRO Bank N.V. 荷兰银行 /~;om\7r
above-the-line expenditure 线上项目支出;经常预算支出 59M\uVWR
above-the-line receipt 线上项目收入;经常预算收入 !"QvV6Lq\
ABSA Asia Limited 南非联合亚洲有限公司 di]TS9&9
absolute change 绝对数值变更 L+2<J,
absolute expenditure 实际开支 7y'2
absolute guideline figure 绝对准则数字 jZ> x5 W
absolute interest 绝对权益 z[0B"f
absolute order of discharge 绝对破产解除令 K0]42K
absolute profit margin 绝对利润幅度 #hF(`oX}4K
absolute value 实值;绝对值 'o]8UD(
absolutely vested interest 绝对既得权益 Y4I;-&d's
absorbed cost 已吸收成本;已分摊成本 ,FDRU
absorption 吸收;分摊;合并 bGe@yXId5
absorption rate 吸收率;摊配率;分摊率 xv>]e <":
ACB Finance Limited 亚洲商业财务有限公司 xy[aZr
acceptable form of reciprocity 合理的互惠条件 *32hIiCm
acceptable rate 适当利率;适当汇率 fy|$A@f
acceptance agreement 承兑协议 `ehcj
G1nY
acceptance for honour 参加承兑 F!&
$Z
.
acceptor 承兑人;接受人;受票人 #8qhl
acceptor for honour 参加承兑人 cMp#_\B
accident insurance 意外保险 /K\]z
Pq
Accident Insurance Association of Hong Kong 香港意外保险公会 0 pPSg9
accident insurance scheme 意外保险计划 S<UWv@`U"
accident year basis 意外年度基准 9B?-&t
accommodation 通融;贷款 gis;)al
accommodation bill 通融票据;空头票据 oA]rwaUX
accommodation party 汇票代发人 .l$:0a
account balance 帐户余额;帐户结余 oZ,_ G,b^
account book 帐簿 EN;s
8sC!
account collected in advance 预收款项 V3<H8pL
account current book 往来帐簿 K:(E"d;
account of after-acquired property 事后取得的财产报告 TNkvdE-S
account of defaulter 拖欠帐目 0*yD
account payable 应付帐款 AS'%Md&I
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ,v$Q:n|
account receivable 应收帐款 0<#>LWaM_
account receivable report 应收帐款报表 Bw25+l
Px
account statement 结单;帐单;会计财务报表 ZfP$6%;_
account title 帐户名称;会计科目 6t
F_u D
accountant's report 会计师报告 rc`}QoB)R
Accountant's Report Rules 会计师报告规则 1V:I}~\
accounting and auditing procedure 会计与审计程序;会计与核数程序 T1#r>3c\
Accounting Arrangements 《会计安排》 7B{LRm6;Vu
accounting basis 会计基础 pq$-s7#
accounting by Official Receiver 破产管理署署长呈交的帐目 N`et]'_A}
Accounting Circular 《会计通告》 |Q+:vb:
accounting class 会计类别 v8f1o$R
accounting date 记帐日期;会计结算日期 7
-#
accounting for money 款项核算 Ra/Pk G-7
Accounting Officer 会计主任 h yK&)y?~
accounting period 会计报告期;会计期 (5a:O (\r
accounting policy 会计政策;会计方针 ,8G6q_ud
accounting practice 会计惯例 ,=V9?
accounting principle 会计准则
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accounting record 会计记录 Mqv[7.|
accounting report 会计报告 )9i$ 1"a(
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .C,D;T{
Accounting Society of China 中国会计学会 ~sT1J|
accounting statement 会计报表 1V.oR`&2E
accounting system 会计制度;会计系统 @8*lqV2
accounting transaction 会计事项;帐务交易 5XoM)
accounting treatment 会计处理 +h08uo5c
accounting year 会计年度 5.d[C/pRw
accretion 增值;添加 we8aqEomr
accrual 应计项目;应累算数目 "fu:hHq
accrual basis 应计制;权责发生制 H)+QkQb}
accrual basis accounting 应计制会计;权责发生制会计 Z7XFG&@6
accrue 应累算;应计 @ Fkhida
accrued benefit 应累算利益 VYjt/\Z
accrued charges 应计费用 AVi&cvhs
accrued cumulative preference share dividend 应累算的累积优先股股息 ,&.$r/x|?
accrued expenses 应累算费用 o$Ju\(Y$<+
accrued interest payable 应付利息;应计未付利息 P
dtL
Cgd
accrued interest receivable 应收利息;应计未收利息 VwOcWKD
accrued right 累算权益 h:RP/0E
accruing profit 应累算的利润 rCUGaf~
accumulated fiscal reserve 累积财政储备 EpH_v`
accumulated profit 累积利润;滚存溢利 e|N~tUVrrN
accumulated reserve 累积储备 wJj:hA}
accumulation of surplus income 累积收益盈余 u4j"U6"]M
acquired assets 既得资产 s'|t2`K("
acquisition 收购;购置;取得 *:"@
acquisition cost 购置成本 ALj~e#{;z
acquisition expenses 购置费用 :V1j*)
acquisition of 100% interest 收购全部股权 S5V:H Rj{?
acquisition of control 取得控制权 gxx#<=`
acquisition of fixed assets 购置固定资产 +PS
jBO4!
acquisition of shell “买壳” Dxy^r*B
acquisition price 收购价 -9::M}^2
act of God 天灾 =f!clhO
acting partner 执事合伙人 te4=
active market 买卖活跃的市场;交投畅旺的市场;旺市 NSM7n=
*nh
active partner 积极参与的合伙人 1ktxG1"1
active trading 交投活跃 Yt?]0i+
actual circulation 实际流通 Wy%FF\D.Y
actual cost 实际成本 Z&O6<=bg!
actual expenditure 实际开支;实际支出 `Qjs{H
actual income 实际入息;实际收入;实际收益 @fb"G4o`:
actual market 现货市场 xHMFYt+0$G
actual price 现货价;实际价格 ~Up{zRD"B
actual profit 实际利润 L7hRFf-o
actual quotation 实盘;实际价位;实际报价 C]p@7"l
actual year basis 按实际年度计算 c]zFZJ6M
actuals 实货 )+R n[MMp
actuarial investigation 精算调查 |c^ ?tR<
actuarial principle 精算原则 `BVmuUMm
actuarial report 精算师报告 6tFi\,)E
Actuarial Society of Hong Kong 香港精算学会 QFMAy>Gdn
actuarial valuation 精算师估值 <z\ `Ma
actuary 精算师 z:4_f:70
ad referendum agreement 暂定协议;有待覆核的协定 G;$;$gM
ad valorem duty 从价税;按值征税 e[16
7uU
ad valorem duty system 从价税制 BM'!odRv
ad valorem fee 从价费 "F%JZO51
ad valorem tariff 从价关税 k/D{&(F ~
additional allowance 额外免税额 =J4|"z:
additional amount for unexpired risk 未过期风险的额外款额 S'5Zy}
+x
additional assessable profit 补加应评税利润 :eSsqt9]9
additional assessment 补加评税 2j}DI"|h
additional commitment 额外承担 rlD!%gG2x
additional commitment vote 额外承担拨款 MXa^g"
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JJM<ywPGp
additional dependent parent allowance 供养父母额外免税额 Px&_6}YWy
additional provision 额外拨款 X\/M(byn
additional stamp duty 附加印花税 FF~r&h8H
additional tax 补加税罚款;补加税款 !1fZ7a
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ;0Pv49q
adjudged bankrupt 被裁定破产 Lm=;Y6'`N
adjudicated bankrupt 裁定破产人 xhOoZ-
adjudication fee 裁定费;评定印花税额手续费;评估契据费 e"52'zAV-
adjudication of bankruptcy 裁定破产;宣告破产 &iVdqr1,
adjudication of insolvency 裁定无力偿还债务 ^:]$m;v]
adjusted actual 经调整的实数;调整后的实数 g(WP
adjusted current assets 经调整的流动资产;调整后的流动资产 #,u|*O:
adjusted figure 经调整的数字;调整后的数额 [ r8 ZAS
adjusted liabilities 经调整的负债;调整后的负债 {eV8h}KIl
adjusted loss 经调整的亏损;调整后的亏损 KVJ,
a
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Be=rBrI>
adjusted profit 经调整的利润;调整后的利润 &'x~<rx
adjusted surplus 经调整的盈余额;调整后的盈余额
".tL+A[
adjusted value 经调整的价值;调整后的价值 RGE(#
adjustment 调整;修订;理算〔保险〕 EgU#r@7I
adjustment centre 调剂中心 18!y7
_cFT
adjustment lag 调整过程的时间差距;调整时差 \?d3Pn5`
adjustment mechanism 调整机制
dw3Hk$"h
adjustment of loss 亏损调整 6:O<k2=2
adjustment process 调整过程;调整程序 6oNcj_?7?q
adjustment range 调整幅度 lOk8VlH<h
administered exchange rate 受管制汇率 acR|X@\3