A: 1dgN10
&&QDEDszp
A share A股;甲类股份 7=M'n;!Mh
abatement of tax 减税;减扣免税额 RE*S7[ge
ABN AMRO Bank N.V. 荷兰银行 _`Yvfz3
above-the-line expenditure 线上项目支出;经常预算支出 ]aMa*fF
above-the-line receipt 线上项目收入;经常预算收入 *z;N
ABSA Asia Limited 南非联合亚洲有限公司 q_m#BE;t
absolute change 绝对数值变更 uBL~AC3>O
absolute expenditure 实际开支 SUFaHHk@/b
absolute guideline figure 绝对准则数字 ]P ?#lO6
absolute interest 绝对权益
;] `NR
absolute order of discharge 绝对破产解除令 vng8{Mx90*
absolute profit margin 绝对利润幅度 4 *2>R8SX~
absolute value 实值;绝对值 dQ2i{A"BKz
absolutely vested interest 绝对既得权益 x.4)p6
absorbed cost 已吸收成本;已分摊成本 Uc%`? +Q
absorption 吸收;分摊;合并 @SMy0:c:
absorption rate 吸收率;摊配率;分摊率 hcqmjqJ
ACB Finance Limited 亚洲商业财务有限公司 `a1R "A
acceptable form of reciprocity 合理的互惠条件 gQzJ2LU(
acceptable rate 适当利率;适当汇率 4>ce,*B1
acceptance agreement 承兑协议
@OL3&R
acceptance for honour 参加承兑 %?{2uMfq-f
acceptor 承兑人;接受人;受票人 9QM"JEu@
acceptor for honour 参加承兑人 %cjGeS6}
accident insurance 意外保险 MH~qfH>K
Accident Insurance Association of Hong Kong 香港意外保险公会 @BQBNGR 1
accident insurance scheme 意外保险计划 2W-NCE%K)T
accident year basis 意外年度基准 ]e3}9.
accommodation 通融;贷款 ,9j:h)ks?
accommodation bill 通融票据;空头票据 EA{*%9 A
accommodation party 汇票代发人 ST[1'T+L
account balance 帐户余额;帐户结余 $4~}_phi
account book 帐簿 OQb9ijLeK
account collected in advance 预收款项 R8W44I*R:
account current book 往来帐簿 kk7:A0._
account of after-acquired property 事后取得的财产报告 ^DCv-R+p
account of defaulter 拖欠帐目 a0W\?
account payable 应付帐款 ke6cZV5w
account payee only [A/C payee only] 只可转帐;存入收款人帐户 W2LblZE!
account receivable 应收帐款 !?-5hh1\
account receivable report 应收帐款报表 B+H9c~3$
account statement 结单;帐单;会计财务报表 ?kxWj(
D
account title 帐户名称;会计科目 qA\kx#v]P
accountant's report 会计师报告 s/&]gj"
Accountant's Report Rules 会计师报告规则 BNm va
accounting and auditing procedure 会计与审计程序;会计与核数程序 WatLAn+
Accounting Arrangements 《会计安排》 dGW7,B~
accounting basis 会计基础 %+W
>+xRb
accounting by Official Receiver 破产管理署署长呈交的帐目 o 0
#]EMr
Accounting Circular 《会计通告》 .t%Vx
accounting class 会计类别 A-`J!xj#/
accounting date 记帐日期;会计结算日期 *t*&Q /W
accounting for money 款项核算 Y/I6.K3
Accounting Officer 会计主任 DWxh{h">
accounting period 会计报告期;会计期 \osQwGPV
accounting policy 会计政策;会计方针 hBSJEP
accounting practice 会计惯例 iBW6<2@oZF
accounting principle 会计准则 =sVt8FWGY
accounting record 会计记录 .`#R%4Xl
accounting report 会计报告 Nn7@+g)
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xi^e =:;`
Accounting Society of China 中国会计学会 o[ W3/
accounting statement 会计报表 _5`S)G{
accounting system 会计制度;会计系统 Sg~A'dG
accounting transaction 会计事项;帐务交易 [MP:Eeg
accounting treatment 会计处理 =v=!x
accounting year 会计年度 +7OT`e
%q
accretion 增值;添加 xVX||rrh
accrual 应计项目;应累算数目 u`2k6.-
accrual basis 应计制;权责发生制 VIdoT2
accrual basis accounting 应计制会计;权责发生制会计 O7*i;$!R
accrue 应累算;应计 ~*]`XL.-
accrued benefit 应累算利益 myX0<j3G5
accrued charges 应计费用 G")EE#
W$}
accrued cumulative preference share dividend 应累算的累积优先股股息 .TS=[WGMS
accrued expenses 应累算费用 cyeDZ)
accrued interest payable 应付利息;应计未付利息 r:rJv
accrued interest receivable 应收利息;应计未收利息 t? Ja q
accrued right 累算权益 TN_$E&69I
accruing profit 应累算的利润 =
}lA|S
accumulated fiscal reserve 累积财政储备 Z*3}L
accumulated profit 累积利润;滚存溢利 ?^5*[H
accumulated reserve 累积储备 ?G w89r
accumulation of surplus income 累积收益盈余 XB 7^Ka
acquired assets 既得资产 rM.<Gi05Qe
acquisition 收购;购置;取得 %"fKZ
acquisition cost 购置成本 lc#zS_
acquisition expenses 购置费用 *uM*)
6O 3
acquisition of 100% interest 收购全部股权 K8c#/o
acquisition of control 取得控制权 ^i1:PlW]
acquisition of fixed assets 购置固定资产 L4Y3\4xXO
acquisition of shell “买壳” agD.J)v\
acquisition price 收购价 SnU{ZGR>sP
act of God 天灾 DQnWLC"u
acting partner 执事合伙人 JAlsc]XtO9
active market 买卖活跃的市场;交投畅旺的市场;旺市 =6YO!B>7
active partner 积极参与的合伙人 BQg]$Tr?
active trading 交投活跃 YcZ4y@6"
actual circulation 实际流通 [&V%rhi
actual cost 实际成本 ') y~d
actual expenditure 实际开支;实际支出 T
bWZw
actual income 实际入息;实际收入;实际收益 >AFp
O*q"
actual market 现货市场 R?SHXJ%'
actual price 现货价;实际价格 qEz'l'%(
actual profit 实际利润 %;?3A#
actual quotation 实盘;实际价位;实际报价 3vD,hL`&
actual year basis 按实际年度计算 p ivS8C
actuals 实货 EBLoRW=8ld
actuarial investigation 精算调查 Mp=+*I[
actuarial principle 精算原则 S,%HW87
actuarial report 精算师报告 ob
#XKL
Actuarial Society of Hong Kong 香港精算学会 Tyl"N{
_
actuarial valuation 精算师估值 j-|0&X1C
actuary 精算师 hh}EDnx
ad referendum agreement 暂定协议;有待覆核的协定 -y<uAI g
ad valorem duty 从价税;按值征税 "r+<=JU>OV
ad valorem duty system 从价税制 Ka{Zoi]
ad valorem fee 从价费 fTgN2U
ad valorem tariff 从价关税 u)pBFs
<dn
additional allowance 额外免税额 RVnYe='
additional amount for unexpired risk 未过期风险的额外款额 $g;xw?~#
additional assessable profit 补加应评税利润 cf!R
additional assessment 补加评税 DboqFh#]=h
additional commitment 额外承担 _"V0vV
additional commitment vote 额外承担拨款 k]g\`
gc
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SbivW5|61
additional dependent parent allowance 供养父母额外免税额 k#[s)Ja?s
additional provision 额外拨款 P s
;:g0
additional stamp duty 附加印花税 [NcOk,
additional tax 补加税罚款;补加税款 ;Vt
u8f
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Um
<vsR
adjudged bankrupt 被裁定破产 cqp#1oM4M
adjudicated bankrupt 裁定破产人 DUr1s]+P
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %}:J
9vra
adjudication of bankruptcy 裁定破产;宣告破产 p6)UR~9Rs
adjudication of insolvency 裁定无力偿还债务 $ 1ZY
Vw
adjusted actual 经调整的实数;调整后的实数 r kl7p?
adjusted current assets 经调整的流动资产;调整后的流动资产 Efl+`6`J
adjusted figure 经调整的数字;调整后的数额 FoQk
adjusted liabilities 经调整的负债;调整后的负债 .YRSd
adjusted loss 经调整的亏损;调整后的亏损 2Oa-c|F
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 5WYU&8+]{:
adjusted profit 经调整的利润;调整后的利润
i|mA/
e3b
adjusted surplus 经调整的盈余额;调整后的盈余额 8>9+w/DL
adjusted value 经调整的价值;调整后的价值 gKCIfxM
adjustment 调整;修订;理算〔保险〕 qQ_QF
adjustment centre 调剂中心 kz^G.5n
adjustment lag 调整过程的时间差距;调整时差 #v-!GK_<
adjustment mechanism 调整机制 f14c}
YY
adjustment of loss 亏损调整 qfU3Cwy
adjustment process 调整过程;调整程序 +|;IIwo
adjustment range 调整幅度 b&1@rE-
administered exchange rate 受管制汇率 E.9F~&DPJ<