A: ?cF`T/z]"
b*(74 >XY
A share A股;甲类股份 OlI|.~
abatement of tax 减税;减扣免税额 p?PK8GL
ABN AMRO Bank N.V. 荷兰银行 it77x3Mm
F
above-the-line expenditure 线上项目支出;经常预算支出
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above-the-line receipt 线上项目收入;经常预算收入 wl7G6Y2
ABSA Asia Limited 南非联合亚洲有限公司 RzhAXI=
absolute change 绝对数值变更 wwaw|$
absolute expenditure 实际开支 :J6 xYy$
absolute guideline figure 绝对准则数字 i24t$7q
absolute interest 绝对权益 3127 4O
absolute order of discharge 绝对破产解除令 "lLwgh;
absolute profit margin 绝对利润幅度 7bSj
[kuN
absolute value 实值;绝对值 n37P$0
absolutely vested interest 绝对既得权益 Nk2n&(~$
absorbed cost 已吸收成本;已分摊成本 SR_<3WW
absorption 吸收;分摊;合并 4M*Z1
absorption rate 吸收率;摊配率;分摊率 s k_TKN`+
ACB Finance Limited 亚洲商业财务有限公司 4Dy|YH$>S
acceptable form of reciprocity 合理的互惠条件 'Y2ImSWj
acceptable rate 适当利率;适当汇率 z>]P_E~`}
acceptance agreement 承兑协议 0#Ae<
acceptance for honour 参加承兑 /Ixv{H)H
acceptor 承兑人;接受人;受票人 =aB c.PJ^
acceptor for honour 参加承兑人 Xrl# DN
accident insurance 意外保险
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Accident Insurance Association of Hong Kong 香港意外保险公会 /#}o19(-d
accident insurance scheme 意外保险计划 F
~SA3M:
accident year basis 意外年度基准 }i._&x`):
accommodation 通融;贷款 fj|X`,TiZ;
accommodation bill 通融票据;空头票据 y=!7PB_\|
accommodation party 汇票代发人 $:|?z_@
account balance 帐户余额;帐户结余 q?y-s
account book 帐簿 8Wba Hw_
account collected in advance 预收款项 mRO@ZY;5
account current book 往来帐簿 dOX"7kZ
account of after-acquired property 事后取得的财产报告 2Q=I
`H_
account of defaulter 拖欠帐目 >t#5eT`_ w
account payable 应付帐款 otA'
+4\
account payee only [A/C payee only] 只可转帐;存入收款人帐户 C <Pd_&
account receivable 应收帐款 (}m2}
account receivable report 应收帐款报表 9+#BU$*v
account statement 结单;帐单;会计财务报表 BEtFFi6ot
account title 帐户名称;会计科目 mor[AJ
accountant's report 会计师报告 nvB<pSm
Accountant's Report Rules 会计师报告规则 sm Kp3_r
accounting and auditing procedure 会计与审计程序;会计与核数程序 i^@hn>s$
Accounting Arrangements 《会计安排》 `*WzHDv5p
accounting basis 会计基础 u-M Td
accounting by Official Receiver 破产管理署署长呈交的帐目 .cm9&&"Z
Accounting Circular 《会计通告》 5[LDG/{Tys
accounting class 会计类别 v,|jmv+:
accounting date 记帐日期;会计结算日期 & LhQr-g
accounting for money 款项核算 U1Y0G[i)
Accounting Officer 会计主任 `m}G{ jfk
accounting period 会计报告期;会计期 _MW
W
accounting policy 会计政策;会计方针 )>tT""yEl
accounting practice 会计惯例 3"Zc|Ck <?
accounting principle 会计准则 []do
Lt;J
accounting record 会计记录 OP|X-
accounting report 会计报告 [>LO'}%
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _6m{zvyX>
Accounting Society of China 中国会计学会 [9d\WPLC
accounting statement 会计报表 =)}Yw)
accounting system 会计制度;会计系统 P~84#5R1
accounting transaction 会计事项;帐务交易 G\R6=K:f7
accounting treatment 会计处理 .qLXjU
accounting year 会计年度 +&r=XJ5:`p
accretion 增值;添加 F. I\?b
accrual 应计项目;应累算数目 5Y
7 %Z
accrual basis 应计制;权责发生制 W=y9mW|p/
accrual basis accounting 应计制会计;权责发生制会计 1,Jy+1G0w
accrue 应累算;应计 =zR9^k
accrued benefit 应累算利益 \0K&2'
accrued charges 应计费用 +TAyCxfmt
accrued cumulative preference share dividend 应累算的累积优先股股息 Wr@q+Whq
accrued expenses 应累算费用 0v#p4@Z
accrued interest payable 应付利息;应计未付利息 !D!"ftOm
accrued interest receivable 应收利息;应计未收利息 Y.q$"lm7k
accrued right 累算权益 >`^;h]Q
accruing profit 应累算的利润 l,5isq
;m
accumulated fiscal reserve 累积财政储备
3L-$+j~u
accumulated profit 累积利润;滚存溢利 XP[~ :+
accumulated reserve 累积储备 )Y`ybADd3
accumulation of surplus income 累积收益盈余 =3nA5'UZ
acquired assets 既得资产 y Ni3@f
acquisition 收购;购置;取得 ,Iru_=Wk~
acquisition cost 购置成本 w4FYd
acquisition expenses 购置费用 J3XG?'
}
acquisition of 100% interest 收购全部股权 \O]kf>nC
acquisition of control 取得控制权 (G~M E>
acquisition of fixed assets 购置固定资产 TEla?N
acquisition of shell “买壳” oBs5xH7@-
acquisition price 收购价 "MD6 <H
act of God 天灾 *to#ZMR;!
acting partner 执事合伙人 0$i\/W+
active market 买卖活跃的市场;交投畅旺的市场;旺市 +Ht(_+To1
active partner 积极参与的合伙人 ']d(m?
active trading 交投活跃 a]J>2A@-I
actual circulation 实际流通 -v:3#9uX)
actual cost 实际成本 3[@:I^q
actual expenditure 实际开支;实际支出 #%pY,AK:=
actual income 实际入息;实际收入;实际收益 RU~Pa+H
actual market 现货市场 R2Lq??XA=
actual price 现货价;实际价格 |WNI[49
actual profit 实际利润 efuiFN;
actual quotation 实盘;实际价位;实际报价 3BAQ2S}
actual year basis 按实际年度计算 P
F);KQ
actuals 实货 IR?nH`V
actuarial investigation 精算调查 og_ylCh:
actuarial principle 精算原则 eep/96G
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actuarial report 精算师报告 JEK_W<BD
Actuarial Society of Hong Kong 香港精算学会 #bCUI*N"P
actuarial valuation 精算师估值 dA<SVk*0Q
actuary 精算师 (,|eE)+
ad referendum agreement 暂定协议;有待覆核的协定 e(FT4KD~
ad valorem duty 从价税;按值征税 jAovzZ6BL
ad valorem duty system 从价税制 O_ vH w^
ad valorem fee 从价费 HG)$W
ad valorem tariff 从价关税 n'?]_z<
additional allowance 额外免税额 {E}D6`{
additional amount for unexpired risk 未过期风险的额外款额 i~3\dp
additional assessable profit 补加应评税利润 ;Zc0imYL
additional assessment 补加评税 X5-[v(/]
additional commitment 额外承担 V
CT1GsnE
additional commitment vote 额外承担拨款 .krEfY&
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @LY[kt6o
additional dependent parent allowance 供养父母额外免税额 Q(R-8"
additional provision 额外拨款 MwL!2r
additional stamp duty 附加印花税 e.Q'l/g
additional tax 补加税罚款;补加税款 r9<#R=r)}J
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 b2RW=m-
adjudged bankrupt 被裁定破产 j3S!uA?
adjudicated bankrupt 裁定破产人 Zqv
adjudication fee 裁定费;评定印花税额手续费;评估契据费 P)~olrf
adjudication of bankruptcy 裁定破产;宣告破产 9yu#
G7
adjudication of insolvency 裁定无力偿还债务 I0;gTpt9
adjusted actual 经调整的实数;调整后的实数 |QQ(1#d
adjusted current assets 经调整的流动资产;调整后的流动资产 Y1F%-o
adjusted figure 经调整的数字;调整后的数额 e`+ej-o,
adjusted liabilities 经调整的负债;调整后的负债 '}OAl
adjusted loss 经调整的亏损;调整后的亏损 "Y"`'U=v
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 -Vs;4-B{9
adjusted profit 经调整的利润;调整后的利润 R*lq.7
adjusted surplus 经调整的盈余额;调整后的盈余额 Bsk` e
adjusted value 经调整的价值;调整后的价值 b(adM3MP
adjustment 调整;修订;理算〔保险〕 l[<o
t9P[
adjustment centre 调剂中心 {bC(>k|CQ
adjustment lag 调整过程的时间差距;调整时差 twt
's,dO
adjustment mechanism 调整机制 :bCswgd[
adjustment of loss 亏损调整 <-gGm=R_ $
adjustment process 调整过程;调整程序 -zZb]8\E
adjustment range 调整幅度 :OqEkh"$
#
administered exchange rate 受管制汇率 BQv*8Hg
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