A: f KHse$?_
L,6MF,vx
A share A股;甲类股份 Ny]lvgu9X
abatement of tax 减税;减扣免税额 a"k'm}hVY$
ABN AMRO Bank N.V. 荷兰银行 O
3G:0xF
above-the-line expenditure 线上项目支出;经常预算支出 !1("(Eb
above-the-line receipt 线上项目收入;经常预算收入 :
:ri3Tu
ABSA Asia Limited 南非联合亚洲有限公司 CNq[4T'~A
absolute change 绝对数值变更 Jlz9E|*qV
absolute expenditure 实际开支 &u("|O)w$
absolute guideline figure 绝对准则数字 Q~8y4=|#CY
absolute interest 绝对权益 _;#9!"&
absolute order of discharge 绝对破产解除令 'g2vX&=$A
absolute profit margin 绝对利润幅度 \PzN XQ$
absolute value 实值;绝对值 hw*1g m
absolutely vested interest 绝对既得权益 ) ,yH= 6
absorbed cost 已吸收成本;已分摊成本 ve6x/ PD
absorption 吸收;分摊;合并 0Lx3]"v
absorption rate 吸收率;摊配率;分摊率 EPv%LX_j
ACB Finance Limited 亚洲商业财务有限公司 (NPxab8e*
acceptable form of reciprocity 合理的互惠条件 6oY
IQ'hc
acceptable rate 适当利率;适当汇率 9]Lo
acceptance agreement 承兑协议 j|k@MfA
acceptance for honour 参加承兑 w?*jdwh,'
acceptor 承兑人;接受人;受票人 .5]{M\aA
acceptor for honour 参加承兑人 y>)MAzz~\
accident insurance 意外保险
BK*z 4m
Accident Insurance Association of Hong Kong 香港意外保险公会 *l:&f_ngV
accident insurance scheme 意外保险计划 ?@>;/@
accident year basis 意外年度基准 YlrB@mE0n$
accommodation 通融;贷款 oikxg!0S
accommodation bill 通融票据;空头票据 >r=6A
accommodation party 汇票代发人 [#>{4qY2
account balance 帐户余额;帐户结余 86y%=! bS
account book 帐簿 .8:+MW/
account collected in advance 预收款项 22|"K**3J|
account current book 往来帐簿 an. `dBm
account of after-acquired property 事后取得的财产报告 k},> ^qE
account of defaulter 拖欠帐目 TH YVT%v
account payable 应付帐款 g1ytT%]
account payee only [A/C payee only] 只可转帐;存入收款人帐户 i_NJ -K
account receivable 应收帐款 #%4=)M>^
account receivable report 应收帐款报表 @ R UP
$
account statement 结单;帐单;会计财务报表 cFDxjX?~
account title 帐户名称;会计科目 z|Ap\[GS
accountant's report 会计师报告 <>n9
'i1
Accountant's Report Rules 会计师报告规则 oE6|Zw
accounting and auditing procedure 会计与审计程序;会计与核数程序 D,E$_0
Accounting Arrangements 《会计安排》 z(rK^RT
accounting basis 会计基础 P,U$ %C!
accounting by Official Receiver 破产管理署署长呈交的帐目 5y040
N-
Accounting Circular 《会计通告》 ^
j
[Ku
accounting class 会计类别 #cO+ <1
accounting date 记帐日期;会计结算日期 i+1Qf
accounting for money 款项核算 :6zC4Sr^
Accounting Officer 会计主任 1#q^uqO0
accounting period 会计报告期;会计期 zA,/@/'(
accounting policy 会计政策;会计方针 p&\K9hfi
accounting practice 会计惯例 e6 2y
accounting principle 会计准则 2uEhOi0I
accounting record 会计记录 4~*Y];!Q
accounting report 会计报告 =q5@
,wN^
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i%MA"I\9
Accounting Society of China 中国会计学会 C 0>=x{,v
accounting statement 会计报表 -Uri|^t
accounting system 会计制度;会计系统 %E aE,
accounting transaction 会计事项;帐务交易 y
jFe'
accounting treatment 会计处理 !!*;4FK"q
accounting year 会计年度 SOs,)
accretion 增值;添加 ,z[(k"
accrual 应计项目;应累算数目 yhwy>12,K
accrual basis 应计制;权责发生制 +aj^Cs1$
accrual basis accounting 应计制会计;权责发生制会计 /p 5=i
accrue 应累算;应计 P.h.MA]
accrued benefit 应累算利益 ~{P:sjs
U
accrued charges 应计费用 VAs(.y
accrued cumulative preference share dividend 应累算的累积优先股股息 Yg&`
U^7]B
accrued expenses 应累算费用 pqH4w(;
accrued interest payable 应付利息;应计未付利息 ULIFSd Y
accrued interest receivable 应收利息;应计未收利息 k2.G%]j
accrued right 累算权益 wFb@1ae\
accruing profit 应累算的利润 G5;V.#"Z[
accumulated fiscal reserve 累积财政储备 Z7KXWu+6`m
accumulated profit 累积利润;滚存溢利 ED/FlL{
accumulated reserve 累积储备 8 URj1 W
accumulation of surplus income 累积收益盈余 c.0]1
acquired assets 既得资产 U!0E_J
acquisition 收购;购置;取得 Zi
h ?Bm
acquisition cost 购置成本 BGzO!s*@j
acquisition expenses 购置费用 7*;^UqGjz
acquisition of 100% interest 收购全部股权 nj
acquisition of control 取得控制权 {xToz]YA
acquisition of fixed assets 购置固定资产 L+t[&1cW
acquisition of shell “买壳” 9~~UM<66W
acquisition price 收购价 h0lu!m#\_
act of God 天灾 fhr-Y'
acting partner 执事合伙人 YZ**;"<G
active market 买卖活跃的市场;交投畅旺的市场;旺市 o:9$UV[
active partner 积极参与的合伙人 K$ AB} Fvc
active trading 交投活跃 r0{]5JZt/
actual circulation 实际流通 "H?QqrKx
actual cost 实际成本 ?+\E3}:
actual expenditure 实际开支;实际支出
fI]b zv;
actual income 实际入息;实际收入;实际收益 mW +tV1XjG
actual market 现货市场 {R8=}Qo
actual price 现货价;实际价格 ]"h=Qc
actual profit 实际利润 (bvoF5%
actual quotation 实盘;实际价位;实际报价 8gI\zgS
actual year basis 按实际年度计算 ) Fx?%
actuals 实货 @[v8}D
actuarial investigation 精算调查 0m&3?"5u
actuarial principle 精算原则 )$_,?*f
q:
actuarial report 精算师报告 Jn#K0(FQ
Actuarial Society of Hong Kong 香港精算学会 `pm
>'
actuarial valuation 精算师估值 ?ZX!7^7
actuary 精算师 *Ru2:}?MpS
ad referendum agreement 暂定协议;有待覆核的协定 7kd|K
b(
ad valorem duty 从价税;按值征税 <[<247%
ad valorem duty system 从价税制 N,|r1u 9X#
ad valorem fee 从价费 tl^m=(ZQ
ad valorem tariff 从价关税
%Rarr
additional allowance 额外免税额 F.
T@)7
additional amount for unexpired risk 未过期风险的额外款额 no
|Gq>Xp
additional assessable profit 补加应评税利润 j3 P$@<
additional assessment 补加评税 SQ
E`
U
additional commitment 额外承担 =<.F3lo\s
additional commitment vote 额外承担拨款 IN_gF_@%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gQ+9xT d
additional dependent parent allowance 供养父母额外免税额 0Cq!\nzz
additional provision 额外拨款 #8UseK
additional stamp duty 附加印花税 SH=:p^J
additional tax 补加税罚款;补加税款 eXG57<t ON
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 'hIU_
adjudged bankrupt 被裁定破产 9I kUZW
adjudicated bankrupt 裁定破产人 U&Ab#m;
adjudication fee 裁定费;评定印花税额手续费;评估契据费 oIxH 3T
adjudication of bankruptcy 裁定破产;宣告破产 |X 3">U +-
adjudication of insolvency 裁定无力偿还债务 )E-E0Hl>7
adjusted actual 经调整的实数;调整后的实数 Ay%:@j(E
adjusted current assets 经调整的流动资产;调整后的流动资产 ]/44Ygz/
adjusted figure 经调整的数字;调整后的数额 zt?H~0$LB
adjusted liabilities 经调整的负债;调整后的负债 !
Rvn'|!
adjusted loss 经调整的亏损;调整后的亏损 OoM_q/oI
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 }#
Xi`<{
adjusted profit 经调整的利润;调整后的利润 5#!ogKQ(i
adjusted surplus 经调整的盈余额;调整后的盈余额 '=#5(O%pp
adjusted value 经调整的价值;调整后的价值 H+`*Y<F@
adjustment 调整;修订;理算〔保险〕 u`6/I#q`
adjustment centre 调剂中心 OL9]*G?F
adjustment lag 调整过程的时间差距;调整时差 ?gG, t4D
adjustment mechanism 调整机制 S&01SX6
adjustment of loss 亏损调整 KZ
)Ys
adjustment process 调整过程;调整程序 W_m!@T"@H
adjustment range 调整幅度 NjP ]My
administered exchange rate 受管制汇率 F.0d4:A+