A: s/11TgJ
X_D-K F
A share A股;甲类股份 Xf7]
+
abatement of tax 减税;减扣免税额 30Qp:_D
ABN AMRO Bank N.V. 荷兰银行 ]K>bSK^TX
above-the-line expenditure 线上项目支出;经常预算支出 o::9M_;
above-the-line receipt 线上项目收入;经常预算收入 f!5w
+6(
ABSA Asia Limited 南非联合亚洲有限公司 RX?!MDO
absolute change 绝对数值变更 Rb:?%\
=
absolute expenditure 实际开支 5-({z%:P
absolute guideline figure 绝对准则数字 DQV9=
absolute interest 绝对权益 `#`C.:/n
absolute order of discharge 绝对破产解除令
tIod=a)
absolute profit margin 绝对利润幅度 B|9XqQ EI
absolute value 实值;绝对值 :ntAU2)H
absolutely vested interest 绝对既得权益 Zn)o@'{}{
absorbed cost 已吸收成本;已分摊成本 j)iUg03>/4
absorption 吸收;分摊;合并 a
#CjGj)
absorption rate 吸收率;摊配率;分摊率 HEa7!h[a'
ACB Finance Limited 亚洲商业财务有限公司 bvhV
acceptable form of reciprocity 合理的互惠条件 !m'Rp~t
acceptable rate 适当利率;适当汇率 *tR'K#:&g!
acceptance agreement 承兑协议 3bo
[3
4
acceptance for honour 参加承兑 kqo4
v;
r
acceptor 承兑人;接受人;受票人 ze5#6Vzd&
acceptor for honour 参加承兑人 KXcRm)
accident insurance 意外保险 OuWRLcJ!
Accident Insurance Association of Hong Kong 香港意外保险公会 -T+'3</T
accident insurance scheme 意外保险计划 \{a5]G(4s
accident year basis 意外年度基准 I|;zGmg#k
accommodation 通融;贷款 $1zWQJd[-
accommodation bill 通融票据;空头票据 eBmHb\
accommodation party 汇票代发人 {]m/15/$C
account balance 帐户余额;帐户结余 ph!h8@e
account book 帐簿 PX/^*
account collected in advance 预收款项 <)sL8G9Y
account current book 往来帐簿 Sz1 J4$5
account of after-acquired property 事后取得的财产报告
4sH?8
5=j
account of defaulter 拖欠帐目 e8(Qx3T?b
account payable 应付帐款
b~YIaD[Z
account payee only [A/C payee only] 只可转帐;存入收款人帐户 i$6a0'@U
account receivable 应收帐款 P;'ZdZ(SLu
account receivable report 应收帐款报表 -w)v38iX!
account statement 结单;帐单;会计财务报表 " L,9.b
account title 帐户名称;会计科目 |_+l D|'
accountant's report 会计师报告 [fvjvN`
Accountant's Report Rules 会计师报告规则 #RSUChe7w
accounting and auditing procedure 会计与审计程序;会计与核数程序 b^}U^2S%
Accounting Arrangements 《会计安排》 W.D>$R2
accounting basis 会计基础 swJQwY
accounting by Official Receiver 破产管理署署长呈交的帐目 j:2F97
Accounting Circular 《会计通告》 m&(qr5>b
accounting class 会计类别 9p^gF2?k
accounting date 记帐日期;会计结算日期 U^)`_\/;?
accounting for money 款项核算 UFj!7gX ]
Accounting Officer 会计主任 Up_"qD6
accounting period 会计报告期;会计期 aZtM
_
accounting policy 会计政策;会计方针 mWn0"1C
accounting practice 会计惯例 .XkVdaX
accounting principle 会计准则 #67 7,dn
accounting record 会计记录 7<B-2g
accounting report 会计报告 ,zK E$
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Co=Bq{GY
Accounting Society of China 中国会计学会 ]TcQGW@'
accounting statement 会计报表 U.$Th_
accounting system 会计制度;会计系统 V(io!8,
accounting transaction 会计事项;帐务交易 a=9QwEZ
accounting treatment 会计处理 0XqxW\8_l
accounting year 会计年度 3r,Kt&2$
accretion 增值;添加 HN5,MD[
accrual 应计项目;应累算数目 uNw9g<g:V[
accrual basis 应计制;权责发生制 e VQ-?DK
accrual basis accounting 应计制会计;权责发生制会计 I-Ut7W
accrue 应累算;应计 9 v8^uPA
accrued benefit 应累算利益 =1
S%E
accrued charges 应计费用 C'Y2kb
accrued cumulative preference share dividend 应累算的累积优先股股息 HGd.meQ
accrued expenses 应累算费用
cJTwgm?
accrued interest payable 应付利息;应计未付利息 ]0|A\bE\S
accrued interest receivable 应收利息;应计未收利息 fl2XI=[v4
accrued right 累算权益 |pq9i)e&
accruing profit 应累算的利润 WA:r 4V
accumulated fiscal reserve 累积财政储备 Mk+G(4p
accumulated profit 累积利润;滚存溢利 )t\aB_ =
accumulated reserve 累积储备 "Y- WY,H
accumulation of surplus income 累积收益盈余 [/n@BK
acquired assets 既得资产 ja&m-CFK
acquisition 收购;购置;取得 "QiLu=Rq
acquisition cost 购置成本 WNQ<XBqAw
acquisition expenses 购置费用 )Z['=+s%
acquisition of 100% interest 收购全部股权 2
7$,D XD
acquisition of control 取得控制权 u3tT=5.D
acquisition of fixed assets 购置固定资产 0!$y]Gr
acquisition of shell “买壳” /5j5\F:33
acquisition price 收购价 &CN(PZv
act of God 天灾 +"k?G
acting partner 执事合伙人 Y}<%~z#.4
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,j.bdlI#
active partner 积极参与的合伙人 &%t&[Se
_~
active trading 交投活跃 o[+t}hC[
actual circulation 实际流通 FC+h
\
actual cost 实际成本 qE]e+S?57a
actual expenditure 实际开支;实际支出 ijzwct#.
actual income 实际入息;实际收入;实际收益 LGX+_"
actual market 现货市场 OIj
SH~a.
actual price 现货价;实际价格 G|8>Q3D
actual profit 实际利润 -%^'x&e
actual quotation 实盘;实际价位;实际报价 d~{$,"!-f
actual year basis 按实际年度计算 "h7Dye
actuals 实货 9tVV?Q@)
actuarial investigation 精算调查 {s*2d P)
actuarial principle 精算原则 ^M;#x$Y?
actuarial report 精算师报告 q(~|roKA(
Actuarial Society of Hong Kong 香港精算学会
BpYxH#4
actuarial valuation 精算师估值 n&?)gKL0g
actuary 精算师 dh&>E
ad referendum agreement 暂定协议;有待覆核的协定 VYO1qj
ad valorem duty 从价税;按值征税 & 0WQF
ad valorem duty system 从价税制 D3P/: 4
ad valorem fee 从价费 5/7(>ivn
ad valorem tariff 从价关税 _nxH
;Za
additional allowance 额外免税额 }^p<Y5{b
additional amount for unexpired risk 未过期风险的额外款额 h8(>$A-
additional assessable profit 补加应评税利润 BOq9\g`5s
additional assessment 补加评税 ftl?x'P%
additional commitment 额外承担 yO!M$aOn/
additional commitment vote 额外承担拨款 /@
\R
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R*6B@<p,i
additional dependent parent allowance 供养父母额外免税额 \hBzP^*"n
additional provision 额外拨款 ; D/6e6
additional stamp duty 附加印花税 N2duhI6
additional tax 补加税罚款;补加税款 8UqH"^9.Q7
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 gt02Csdt
adjudged bankrupt 被裁定破产 kw]?/s`
adjudicated bankrupt 裁定破产人 ctjQBWE
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `M 'tuQ
M
adjudication of bankruptcy 裁定破产;宣告破产 GdVF;
adjudication of insolvency 裁定无力偿还债务 pi/0~ke4"
adjusted actual 经调整的实数;调整后的实数 x|G
:;{"+6
adjusted current assets 经调整的流动资产;调整后的流动资产 4nh=Dq[
adjusted figure 经调整的数字;调整后的数额 /sT?p=[.
adjusted liabilities 经调整的负债;调整后的负债 QHf&Z*Xtl
adjusted loss 经调整的亏损;调整后的亏损 >][D"
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 v:yU+s|kN
adjusted profit 经调整的利润;调整后的利润 >0<n%V#s:r
adjusted surplus 经调整的盈余额;调整后的盈余额 ov;^ev,(
adjusted value 经调整的价值;调整后的价值 oZd 3H
adjustment 调整;修订;理算〔保险〕 X:;x5'|
adjustment centre 调剂中心 x-X~'p'
f
adjustment lag 调整过程的时间差距;调整时差 LbRQjwc]W
adjustment mechanism 调整机制 0gaHYqkA>}
adjustment of loss 亏损调整 Y_!+Y<x7v
adjustment process 调整过程;调整程序 {B4qeG5
adjustment range 调整幅度 kROIVO1|`
administered exchange rate 受管制汇率 Rb&9!z