A: xMsos?5}
BoB2q(
A share A股;甲类股份 ]1 #& J(
abatement of tax 减税;减扣免税额 d"nz/$
ABN AMRO Bank N.V. 荷兰银行 j%iz>
above-the-line expenditure 线上项目支出;经常预算支出 N\<RQtDg
above-the-line receipt 线上项目收入;经常预算收入 u9
3=>S
ABSA Asia Limited 南非联合亚洲有限公司 0&U,WA
absolute change 绝对数值变更 -OpI,qyS
absolute expenditure 实际开支 L<>;E
absolute guideline figure 绝对准则数字 B$k<F8!%
absolute interest 绝对权益 ^e$;
I8l
absolute order of discharge 绝对破产解除令 ?lv{;4BC
absolute profit margin 绝对利润幅度 W[o~AbU
absolute value 实值;绝对值 cL&V2I5O
absolutely vested interest 绝对既得权益 f>JuxX\G
absorbed cost 已吸收成本;已分摊成本 dtQ>4C"N
absorption 吸收;分摊;合并 m",wjoZe*
absorption rate 吸收率;摊配率;分摊率 ^*C+^l&J!
ACB Finance Limited 亚洲商业财务有限公司 :Ia3yi#
acceptable form of reciprocity 合理的互惠条件 A~Eu_m
acceptable rate 适当利率;适当汇率 Q3#-q>;7
acceptance agreement 承兑协议 mt7}1s,i[
acceptance for honour 参加承兑 TH2D ;uv
acceptor 承兑人;接受人;受票人 8WU
UE=p
acceptor for honour 参加承兑人 XM3N>OR.
accident insurance 意外保险 (veGztt
Accident Insurance Association of Hong Kong 香港意外保险公会 BVxg=7%St
accident insurance scheme 意外保险计划 GZ\;M6{oh
accident year basis 意外年度基准 AiSO|!<.N
accommodation 通融;贷款 `rC9i5:
accommodation bill 通融票据;空头票据 Vg/{;uLAe
accommodation party 汇票代发人 St&xe_:^<
account balance 帐户余额;帐户结余 p5^,3&
account book 帐簿 *
B,D#;6
account collected in advance 预收款项 0U]wEz*b
account current book 往来帐簿 80cBLGG
account of after-acquired property 事后取得的财产报告 i 8I%}8
account of defaulter 拖欠帐目
^~0Mw;n&
account payable 应付帐款 l?~SH[V
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Y((s<]7
account receivable 应收帐款 Nm%&xm
account receivable report 应收帐款报表 ,#&lNQ'I
account statement 结单;帐单;会计财务报表 >z6(fM`i
account title 帐户名称;会计科目 7/NXb
accountant's report 会计师报告 .V
ux~A
Accountant's Report Rules 会计师报告规则 <OF7:f
accounting and auditing procedure 会计与审计程序;会计与核数程序 bp2l%A;
Accounting Arrangements 《会计安排》 Nh~ Hh(
accounting basis 会计基础 8qn1?Lb
accounting by Official Receiver 破产管理署署长呈交的帐目 |c,":R
Accounting Circular 《会计通告》 QRXsLdf$$
accounting class 会计类别 q2 D2:0^ 2
accounting date 记帐日期;会计结算日期 8Wid.o-U
accounting for money 款项核算 -,Cx|Nl
Accounting Officer 会计主任 bCg
{z b#
accounting period 会计报告期;会计期 a ^<W
?Z
accounting policy 会计政策;会计方针 aM?Xi6
U5
accounting practice 会计惯例
bLGgu#
accounting principle 会计准则 =C8 t5BZ"
accounting record 会计记录 xRW~xr2h@
accounting report 会计报告 Oi&.pY:X-
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E#r6e+e1Q%
Accounting Society of China 中国会计学会 *}Zd QJL
accounting statement 会计报表 %TxFdF{A
accounting system 会计制度;会计系统 -0PT(gx
accounting transaction 会计事项;帐务交易 `GS!$9j
accounting treatment 会计处理 ,K .P,z~*
accounting year 会计年度 n(,b$_JK7
accretion 增值;添加 WM NcPHcj
accrual 应计项目;应累算数目 Qn(e[
C6\
accrual basis 应计制;权责发生制 ;rJR+wpNa
accrual basis accounting 应计制会计;权责发生制会计 8AT;9wZqt
accrue 应累算;应计 64>E|w
accrued benefit 应累算利益 {S(?E_id5b
accrued charges 应计费用 K>6#MI
accrued cumulative preference share dividend 应累算的累积优先股股息 !!4_x
accrued expenses 应累算费用
]
o tjoM
accrued interest payable 应付利息;应计未付利息 Jf@M>BT^A
accrued interest receivable 应收利息;应计未收利息 \v{tK;
accrued right 累算权益 ibex:W^
accruing profit 应累算的利润 f:\jPkf'
accumulated fiscal reserve 累积财政储备 /8@JWK^I{
accumulated profit 累积利润;滚存溢利 XP
*pYN
accumulated reserve 累积储备 }UZ$<81=
accumulation of surplus income 累积收益盈余 !OekN,6
acquired assets 既得资产 ^RrufwUA
acquisition 收购;购置;取得 gBUtv|(@>[
acquisition cost 购置成本 #K'3`dpL
acquisition expenses 购置费用 dQ@e+u5
acquisition of 100% interest 收购全部股权 &e@2zfl7
acquisition of control 取得控制权 {co(w
7
acquisition of fixed assets 购置固定资产 7
lY&/-V
acquisition of shell “买壳” sh[Yu
acquisition price 收购价 0vNEl3f'O
act of God 天灾 /
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acting partner 执事合伙人 3&_O\nD
active market 买卖活跃的市场;交投畅旺的市场;旺市 Brr{iBz*"
active partner 积极参与的合伙人 hNmC(saMGm
active trading 交投活跃 'x{g P?.
actual circulation 实际流通 DhV($&*M
actual cost 实际成本 "pdmz+k8S
actual expenditure 实际开支;实际支出 =HmV0
actual income 实际入息;实际收入;实际收益 ;X-~C.7k
actual market 现货市场 [?iA`#^d
actual price 现货价;实际价格 p;`jmF
actual profit 实际利润 {ER!
0w/
actual quotation 实盘;实际价位;实际报价 "8%B
(a
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actual year basis 按实际年度计算 zvYkWaa_Qz
actuals 实货 c-3AzB#[
actuarial investigation 精算调查 R}c,ahd
actuarial principle 精算原则 $Ua
vM|
actuarial report 精算师报告 `
4__X;
Actuarial Society of Hong Kong 香港精算学会 ~Wjm"|c
actuarial valuation 精算师估值 UhYeyT
actuary 精算师 F& .iY0Pt
ad referendum agreement 暂定协议;有待覆核的协定 8PB(<|}u
ad valorem duty 从价税;按值征税 v+f:VA
ad valorem duty system 从价税制 T^g2N`w2
ad valorem fee 从价费 <8yzBp4gZ
ad valorem tariff 从价关税 >[B}eS>
additional allowance 额外免税额 mv|eEz)r
additional amount for unexpired risk 未过期风险的额外款额 f9u ^/QVS&
additional assessable profit 补加应评税利润 i`)bn1Xm
additional assessment 补加评税 34k<7X`I
additional commitment 额外承担 $'*@g1vY
additional commitment vote 额外承担拨款 B
=@BYqiY
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zJWBovT/
additional dependent parent allowance 供养父母额外免税额 1OK,r`
additional provision 额外拨款 Y,?s-AB
additional stamp duty 附加印花税 ojU:RRr4l$
additional tax 补加税罚款;补加税款 "- S2${
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -FV$Sne
adjudged bankrupt 被裁定破产 2%U)y;$m2
adjudicated bankrupt 裁定破产人 )QEvV:\
adjudication fee 裁定费;评定印花税额手续费;评估契据费 |ybW
adjudication of bankruptcy 裁定破产;宣告破产 *CZvi0&
adjudication of insolvency 裁定无力偿还债务 [~9rp]<
adjusted actual 经调整的实数;调整后的实数 h\".Ty
Sz
adjusted current assets 经调整的流动资产;调整后的流动资产 Ex9%i9H
adjusted figure 经调整的数字;调整后的数额 X5 UcemO
adjusted liabilities 经调整的负债;调整后的负债 &cztUM(
adjusted loss 经调整的亏损;调整后的亏损 h~haA8i?{
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 =8O057y
adjusted profit 经调整的利润;调整后的利润
Nq6~6Rr
adjusted surplus 经调整的盈余额;调整后的盈余额 n0g,r/
adjusted value 经调整的价值;调整后的价值 |d^r"wbs3
adjustment 调整;修订;理算〔保险〕 "]J4 BZD
adjustment centre 调剂中心 OrP-+eg
adjustment lag 调整过程的时间差距;调整时差 ~l"70\&
adjustment mechanism 调整机制 a$ a+3}\
adjustment of loss 亏损调整 s\QhCS
adjustment process 调整过程;调整程序 -BUxQ8/,
adjustment range 调整幅度 C{>@b:]p
administered exchange rate 受管制汇率 7NC
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