A: o
Y<vKs^
avq
J[R
A share A股;甲类股份 NNRKYdp,
abatement of tax 减税;减扣免税额 PG'I7)Bv
ABN AMRO Bank N.V. 荷兰银行 fi
6_yFl
above-the-line expenditure 线上项目支出;经常预算支出 5'xZ9K
above-the-line receipt 线上项目收入;经常预算收入 @2\U
jEo~
ABSA Asia Limited 南非联合亚洲有限公司 x
o72JJ
absolute change 绝对数值变更 ^AO2%09.S
absolute expenditure 实际开支 :m(" oC@}
absolute guideline figure 绝对准则数字 H$&P=\8n
absolute interest 绝对权益 T8vMBaU!qY
absolute order of discharge 绝对破产解除令 O^R^Aw
absolute profit margin 绝对利润幅度 h5))D!
absolute value 实值;绝对值 eT8h:+k
absolutely vested interest 绝对既得权益 p\xsW"=8q
absorbed cost 已吸收成本;已分摊成本 >
!HC
?
absorption 吸收;分摊;合并 ~>}7+p
?;
absorption rate 吸收率;摊配率;分摊率 eh3CVgH91;
ACB Finance Limited 亚洲商业财务有限公司 p+{*w7?8"[
acceptable form of reciprocity 合理的互惠条件 u_$Spbc]/
acceptable rate 适当利率;适当汇率 `UkPXCC\1
acceptance agreement 承兑协议 <%oT}K\;
acceptance for honour 参加承兑 "~IGE3{
acceptor 承兑人;接受人;受票人 U9R pHh`
acceptor for honour 参加承兑人 C}]rx{xC
accident insurance 意外保险
TJb&f<
Accident Insurance Association of Hong Kong 香港意外保险公会 !i=k=l=
accident insurance scheme 意外保险计划 hPUYq7B
accident year basis 意外年度基准 q -^Z=,<
accommodation 通融;贷款 yn{U/+
accommodation bill 通融票据;空头票据 @'S !G"\
accommodation party 汇票代发人 N37#Vs
account balance 帐户余额;帐户结余 qV@H u/;
account book 帐簿 @wXo{p@W
account collected in advance 预收款项 dJZ
9mP!d
account current book 往来帐簿 glWa? #1
account of after-acquired property 事后取得的财产报告 f/=H#'+8
account of defaulter 拖欠帐目 &E!-~'|z
account payable 应付帐款 nZUBblRJ)
account payee only [A/C payee only] 只可转帐;存入收款人帐户 !q*]_1
account receivable 应收帐款 O[&G6+
account receivable report 应收帐款报表 GoKMi[b
account statement 结单;帐单;会计财务报表 p5=VGKp
account title 帐户名称;会计科目 ;#?+i`9'q
accountant's report 会计师报告 79MB_Is]s
Accountant's Report Rules 会计师报告规则 =[^_x+x
hE
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]F,v#6qi
Accounting Arrangements 《会计安排》 2 lBu"R 6}
accounting basis 会计基础 f.u[!T
accounting by Official Receiver 破产管理署署长呈交的帐目 Xdc>Z\0V
Accounting Circular 《会计通告》 HLDg_ On8
accounting class 会计类别 Hd=!
accounting date 记帐日期;会计结算日期 ZlYb8+rW
accounting for money 款项核算 e@{8G^o>D
Accounting Officer 会计主任 C$EvcF%1
accounting period 会计报告期;会计期 Q,xKi|$r
accounting policy 会计政策;会计方针 ~r>N
accounting practice 会计惯例 A*hc
w
accounting principle 会计准则 KRP)y{~o
accounting record 会计记录 ; +]GyDgVq
accounting report 会计报告 ^'aMp}3iu
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q
oVp@=\:"
Accounting Society of China 中国会计学会 'q=Ly?9
accounting statement 会计报表 Nv_"?er+y
accounting system 会计制度;会计系统 uEkUK|
accounting transaction 会计事项;帐务交易 c-^\YSDMN
accounting treatment 会计处理 ]#x?[F
accounting year 会计年度 cwA+?:Ry}
accretion 增值;添加 HzF]hm,
accrual 应计项目;应累算数目 }c*6|B@f
accrual basis 应计制;权责发生制 lO0 PZnW9
accrual basis accounting 应计制会计;权责发生制会计 d/:zO4v3
accrue 应累算;应计 g4*]R>f
accrued benefit 应累算利益 ~4+=
C\r
accrued charges 应计费用 H?axlRmw3
accrued cumulative preference share dividend 应累算的累积优先股股息 9:l>FoXS
accrued expenses 应累算费用 'y.'Xj:l
accrued interest payable 应付利息;应计未付利息 l %{$CmG\
accrued interest receivable 应收利息;应计未收利息 geu8$^
accrued right 累算权益 A?
*_14&
accruing profit 应累算的利润 O486:tF
accumulated fiscal reserve 累积财政储备 @[4 Tdf
accumulated profit 累积利润;滚存溢利 YWPAc>uw,
accumulated reserve 累积储备 hUy\)GsT
accumulation of surplus income 累积收益盈余 X6]eQ PN2
acquired assets 既得资产 `7zNVYur8
acquisition 收购;购置;取得 \[w82%U
acquisition cost 购置成本 kycZ
acquisition expenses 购置费用 9
&~Rj 9
acquisition of 100% interest 收购全部股权 /Hl]$sJY
acquisition of control 取得控制权 !&D&Gs
acquisition of fixed assets 购置固定资产 d`;_~{sleR
acquisition of shell “买壳” kiFTx
&gf
acquisition price 收购价 v1Lu.JQC$
act of God 天灾 xI7;(o"
acting partner 执事合伙人 +LM/< l
active market 买卖活跃的市场;交投畅旺的市场;旺市 %maLo RJ
active partner 积极参与的合伙人 vxzOG?Xc:
active trading 交投活跃 QNH5Cq;Y
actual circulation 实际流通 9RoN,e8!
actual cost 实际成本 qwU,D6
actual expenditure 实际开支;实际支出 z`D;8x2b
actual income 实际入息;实际收入;实际收益 ^w XXx=Xf
actual market 现货市场 fhA
K^
@h
actual price 现货价;实际价格 j6KGri
actual profit 实际利润 p}NIZ)]$
actual quotation 实盘;实际价位;实际报价 W=Ru?sG=
actual year basis 按实际年度计算 8L<GAe
actuals 实货 JYB<}
;,
actuarial investigation 精算调查 %Ln7{w
actuarial principle 精算原则 eJrJ5mlI`
actuarial report 精算师报告 5/v@VUzH
Actuarial Society of Hong Kong 香港精算学会 `\:92+
actuarial valuation 精算师估值
Z\d7dbv
actuary 精算师 6*/o
ad referendum agreement 暂定协议;有待覆核的协定 ~',<7eW
ad valorem duty 从价税;按值征税 PZRm.vC)k
ad valorem duty system 从价税制 t YmR<^
ad valorem fee 从价费 S/|'ggC
ad valorem tariff 从价关税 +_HPZo
additional allowance 额外免税额 lk6*?EJ
additional amount for unexpired risk 未过期风险的额外款额 ~'e/lX9g-
additional assessable profit 补加应评税利润
^t=Hl
additional assessment 补加评税 x62b=k}
additional commitment 额外承担 3Q`F x
additional commitment vote 额外承担拨款 {<a(1#{
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !tT$}?Ano
additional dependent parent allowance 供养父母额外免税额 99}n%(V
additional provision 额外拨款 )x-iru
A:
additional stamp duty 附加印花税 0.-2FHc9L
additional tax 补加税罚款;补加税款 t>h<XPJi
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 *ws!8-)fH
adjudged bankrupt 被裁定破产 2bS)|#v<_t
adjudicated bankrupt 裁定破产人 I#D{6
%~
adjudication fee 裁定费;评定印花税额手续费;评估契据费 fMn7E8.
adjudication of bankruptcy 裁定破产;宣告破产 B1
oy,'
adjudication of insolvency 裁定无力偿还债务 ~\c]!%)o
adjusted actual 经调整的实数;调整后的实数 _'k?9eN`
adjusted current assets 经调整的流动资产;调整后的流动资产 (yduU
adjusted figure 经调整的数字;调整后的数额 >WMH.5p
adjusted liabilities 经调整的负债;调整后的负债 MC!K7ji
adjusted loss 经调整的亏损;调整后的亏损 m-lUgx7
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 a3L]'E'*#
adjusted profit 经调整的利润;调整后的利润 ~l%Dcp
adjusted surplus 经调整的盈余额;调整后的盈余额 6|m1z
adjusted value 经调整的价值;调整后的价值 }*m:zD@8$
adjustment 调整;修订;理算〔保险〕 q#-szZQ
adjustment centre 调剂中心 9~DoF]TM
adjustment lag 调整过程的时间差距;调整时差 u2^oXl
adjustment mechanism 调整机制 iKa
}@U
adjustment of loss 亏损调整 <`sVu
adjustment process 调整过程;调整程序 B&_ 62`
adjustment range 调整幅度 .9WJ/RKZ\D
administered exchange rate 受管制汇率 6>)]7(B<d