A: IH?.s
k
4J*%$Vxv
A share A股;甲类股份 `i0RLGze
abatement of tax 减税;减扣免税额 $-9m8}U(Y
ABN AMRO Bank N.V. 荷兰银行 SEQ
bw](ss
above-the-line expenditure 线上项目支出;经常预算支出 /7X:=~m
above-the-line receipt 线上项目收入;经常预算收入 x
fw)0S
ABSA Asia Limited 南非联合亚洲有限公司 Oa=0d;_
absolute change 绝对数值变更 n'ft@7>%h
absolute expenditure 实际开支 5S:#I5Wa
absolute guideline figure 绝对准则数字 zRsG
$)B
absolute interest 绝对权益 )}\T~#Q]y
absolute order of discharge 绝对破产解除令 rJK3;d? E
absolute profit margin 绝对利润幅度 RS@*/.]o
absolute value 实值;绝对值 uN V(r"
absolutely vested interest 绝对既得权益 w~sr2;rp<
absorbed cost 已吸收成本;已分摊成本 lTsl=
absorption 吸收;分摊;合并 }ex2tkz
absorption rate 吸收率;摊配率;分摊率 -8&M^-
ACB Finance Limited 亚洲商业财务有限公司 ='<0z?A
f
acceptable form of reciprocity 合理的互惠条件 ;Ad$Q9)EE
acceptable rate 适当利率;适当汇率 wYZFW'5p
acceptance agreement 承兑协议 :~BY[")
acceptance for honour 参加承兑 g&;:[&%T]
acceptor 承兑人;接受人;受票人 hh`7b ,+ 4
acceptor for honour 参加承兑人 -#=v~vE
accident insurance 意外保险 n?vrsqmZ
Accident Insurance Association of Hong Kong 香港意外保险公会 01q5BQ7u
accident insurance scheme 意外保险计划 t>><|~wp
accident year basis 意外年度基准 "Q;n-fqf
accommodation 通融;贷款 xS]=WO*
accommodation bill 通融票据;空头票据 RVtb0FL
accommodation party 汇票代发人 hb7H- Z2
account balance 帐户余额;帐户结余 O#fGHI<43[
account book 帐簿 WP7*Q:5
account collected in advance 预收款项 )2C`;\/:
account current book 往来帐簿 k,O("T[
account of after-acquired property 事后取得的财产报告 .0;Z:x_3
account of defaulter 拖欠帐目 EX UjdJs"
account payable 应付帐款 mu0ER 3o
account payee only [A/C payee only] 只可转帐;存入收款人帐户 *?%DdVrO@
account receivable 应收帐款 LDHuf<`
account receivable report 应收帐款报表 W#E-vi+l
account statement 结单;帐单;会计财务报表 6!])\Ay
account title 帐户名称;会计科目 gy/z;fB
accountant's report 会计师报告 DQY*0\
Accountant's Report Rules 会计师报告规则 _M=
\s>;G
accounting and auditing procedure 会计与审计程序;会计与核数程序 0t?:
Accounting Arrangements 《会计安排》 GL'zs8AKf
accounting basis 会计基础 uG@Nubdwuy
accounting by Official Receiver 破产管理署署长呈交的帐目 'ek7e.x|V
Accounting Circular 《会计通告》 Y##ft Q
accounting class 会计类别 zl\mBSBx"
accounting date 记帐日期;会计结算日期 {j.5!Nj]B
accounting for money 款项核算 }
-9
Accounting Officer 会计主任 F?xbVN
accounting period 会计报告期;会计期 }N!I|<"/
accounting policy 会计政策;会计方针 :it52*3=
accounting practice 会计惯例 ={y Mk
accounting principle 会计准则 @DG$
accounting record 会计记录 XOK.E&eilj
accounting report 会计报告 &OD)e@Tc
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1TeYA6 t
Accounting Society of China 中国会计学会 $lmGMlj
F
accounting statement 会计报表 `+cc{k
accounting system 会计制度;会计系统 j4
>1a
accounting transaction 会计事项;帐务交易 n!e4"|4~z
accounting treatment 会计处理 NrPs :`
accounting year 会计年度 -@f5d
accretion 增值;添加 daS l.:1
accrual 应计项目;应累算数目 (;-<
@~2
accrual basis 应计制;权责发生制 &|'k)6Rx
accrual basis accounting 应计制会计;权责发生制会计 !2>MaV1,
accrue 应累算;应计 ib8@U}Vn1
accrued benefit 应累算利益 5> M6lwS
accrued charges 应计费用 ;(AVZxCM
accrued cumulative preference share dividend 应累算的累积优先股股息 U{Xg#UN
accrued expenses 应累算费用 mb_*FJB-_
accrued interest payable 应付利息;应计未付利息 QyN<o{\FD!
accrued interest receivable 应收利息;应计未收利息 @
*'$QD,
accrued right 累算权益 S?n, O+q
accruing profit 应累算的利润 p\T.l<p
accumulated fiscal reserve 累积财政储备 >sk vg
accumulated profit 累积利润;滚存溢利 v;4l*)$)
accumulated reserve 累积储备 C,$$bmS=
accumulation of surplus income 累积收益盈余 ea!_/Y
acquired assets 既得资产 w4w[qxV>
acquisition 收购;购置;取得 ,x#5 .Koz
acquisition cost 购置成本 k4Ed 7T-
acquisition expenses 购置费用 8V$pdz| [
acquisition of 100% interest 收购全部股权 _s{on/u
acquisition of control 取得控制权 uh#"4-v
acquisition of fixed assets 购置固定资产 M-Gl".*f
acquisition of shell “买壳” dNd(57
acquisition price 收购价 {z:aZ]QhKc
act of God 天灾 ]Q-*xho
acting partner 执事合伙人 X}Heaqn
active market 买卖活跃的市场;交投畅旺的市场;旺市 TV#X@jQ
active partner 积极参与的合伙人 1#B
Mc%
active trading 交投活跃 eiE36+'>b
actual circulation 实际流通 z&x
^Dl
actual cost 实际成本 @AM;58.
actual expenditure 实际开支;实际支出 $e>(M&9,
actual income 实际入息;实际收入;实际收益 {akS
K
actual market 现货市场 ?86q8E3;&
actual price 现货价;实际价格 8XFs)1s[
actual profit 实际利润 4 XSEN]F
actual quotation 实盘;实际价位;实际报价 >drG,v0qh
actual year basis 按实际年度计算 .dqV fa
actuals 实货 );-?~
actuarial investigation 精算调查 i> }P V
actuarial principle 精算原则 `a*_b9
actuarial report 精算师报告 x,)|;HXm
Actuarial Society of Hong Kong 香港精算学会 3^NHVg
actuarial valuation 精算师估值 Lh eOGM
actuary 精算师 wQ!C9Gp3e
ad referendum agreement 暂定协议;有待覆核的协定 |T!ivd1G
ad valorem duty 从价税;按值征税 1nHQ)od
ad valorem duty system 从价税制 ECq(i(
ad valorem fee 从价费 l\+^.ezD
ad valorem tariff 从价关税 PL*Mz(&bf
additional allowance 额外免税额 AP1Eiv<Hub
additional amount for unexpired risk 未过期风险的额外款额 NF9fPAF%;
additional assessable profit 补加应评税利润 )?es3Ehqq
additional assessment 补加评税 ry^FJyjW
additional commitment 额外承担 <UI^~Azc#
additional commitment vote 额外承担拨款 >/W
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1<
22,
additional dependent parent allowance 供养父母额外免税额 /K!&4mK
additional provision 额外拨款 of? hP1kl[
additional stamp duty 附加印花税 L-J 7z+{
additional tax 补加税罚款;补加税款 |%p;4b
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ([vyY}43h
adjudged bankrupt 被裁定破产 TV&:`kH
adjudicated bankrupt 裁定破产人 ~<
~PaP$=\
adjudication fee 裁定费;评定印花税额手续费;评估契据费 =v-qao7xCV
adjudication of bankruptcy 裁定破产;宣告破产 )w3?o#@
adjudication of insolvency 裁定无力偿还债务 &~9'7 n!
adjusted actual 经调整的实数;调整后的实数 ^ud-N;]MKs
adjusted current assets 经调整的流动资产;调整后的流动资产 8OV;&Z,x
adjusted figure 经调整的数字;调整后的数额 K=S-p3\g
adjusted liabilities 经调整的负债;调整后的负债 Wd9y8z;
adjusted loss 经调整的亏损;调整后的亏损 wlSl ~A/s
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 c*fMWtPp
adjusted profit 经调整的利润;调整后的利润 kBF.TGT[l
adjusted surplus 经调整的盈余额;调整后的盈余额 "$@>n(w
adjusted value 经调整的价值;调整后的价值 AcRrk
adjustment 调整;修订;理算〔保险〕 M`_RkDmy<
adjustment centre 调剂中心 j`
RuK
adjustment lag 调整过程的时间差距;调整时差 }K<% h
adjustment mechanism 调整机制 |_fmbG
adjustment of loss 亏损调整 Vp"=8p#k
adjustment process 调整过程;调整程序 QkY]z~P4
adjustment range 调整幅度 K'/,VALp
administered exchange rate 受管制汇率 g4p-$WyT8>