A: W}5 H'D
vYNh0)$%F
A share A股;甲类股份 /U%Xs}A)
abatement of tax 减税;减扣免税额 rn?:utP
ABN AMRO Bank N.V. 荷兰银行 o[!g,Gmoh
above-the-line expenditure 线上项目支出;经常预算支出 6A& f
above-the-line receipt 线上项目收入;经常预算收入 d>Z{TFY
ABSA Asia Limited 南非联合亚洲有限公司 QAy9RQ0
absolute change 绝对数值变更 ZkJYPXdn?
absolute expenditure 实际开支 cKX6pG
absolute guideline figure 绝对准则数字 nJ4CXSdE
absolute interest 绝对权益 Tx7YHE6{
absolute order of discharge 绝对破产解除令 .baS
mfc
absolute profit margin 绝对利润幅度 Z<#beT6
absolute value 实值;绝对值 THmX=K4=?
absolutely vested interest 绝对既得权益 k'BLos
1W
absorbed cost 已吸收成本;已分摊成本 9R"bo*RIS
absorption 吸收;分摊;合并 [lC*|4t
&
absorption rate 吸收率;摊配率;分摊率 z.[ Ok
ACB Finance Limited 亚洲商业财务有限公司 Ir*,fyl
acceptable form of reciprocity 合理的互惠条件 "]nbM}>
acceptable rate 适当利率;适当汇率 o"x&F
acceptance agreement 承兑协议
F%6`D
acceptance for honour 参加承兑 X~Li`
acceptor 承兑人;接受人;受票人 96Tc:#9i
acceptor for honour 参加承兑人 <oSk!6*
accident insurance 意外保险 OZ q/'*
Accident Insurance Association of Hong Kong 香港意外保险公会 t
_Q/v
accident insurance scheme 意外保险计划 y\Z-x
accident year basis 意外年度基准 BV&}(9z
accommodation 通融;贷款 QH%{r4
accommodation bill 通融票据;空头票据 Nky%v+r
accommodation party 汇票代发人 .JpYZ |
account balance 帐户余额;帐户结余 yV xR||e
account book 帐簿 )(&g\
account collected in advance 预收款项
P$)9osr
account current book 往来帐簿 NDRk%_Eu(
account of after-acquired property 事后取得的财产报告 'C~NQ{1TV
account of defaulter 拖欠帐目 PL
8eM]XS
account payable 应付帐款 V&_5q`L
account payee only [A/C payee only] 只可转帐;存入收款人帐户 C<6IiF[>%
account receivable 应收帐款 '7W?VipU
account receivable report 应收帐款报表 x]k^JPX
account statement 结单;帐单;会计财务报表 w>X33Ff]8@
account title 帐户名称;会计科目 ,7pO-:*g
accountant's report 会计师报告 Fa9]!bW
Accountant's Report Rules 会计师报告规则
%f@VOS
s
accounting and auditing procedure 会计与审计程序;会计与核数程序 VbtFM=Dg
Accounting Arrangements 《会计安排》 4kA/W0 VG
accounting basis 会计基础 /s=TLPm
accounting by Official Receiver 破产管理署署长呈交的帐目 -{ZTp8P>
Accounting Circular 《会计通告》 Z\{WBUR;4t
accounting class 会计类别 XTyn[n
accounting date 记帐日期;会计结算日期 QH4n
b h4
accounting for money 款项核算 B{|P}fN5}
Accounting Officer 会计主任 11
.RG
*
accounting period 会计报告期;会计期 /
GJ"##<
accounting policy 会计政策;会计方针 ;G~0 VM2|
accounting practice 会计惯例 xGqe )M>8?
accounting principle 会计准则 ''wWw(2O
accounting record 会计记录 -Tk~c1I#`
accounting report 会计报告 a7q-*%+d5
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JPiC/
Accounting Society of China 中国会计学会
mYb8
accounting statement 会计报表 0ldde&!p
accounting system 会计制度;会计系统 `ivr$b#
accounting transaction 会计事项;帐务交易 o)?"P;UhJX
accounting treatment 会计处理 q[b-vTzI
accounting year 会计年度 d?&?$qf[
accretion 增值;添加 (^9
q7
)n
accrual 应计项目;应累算数目 bsPw Tp^
accrual basis 应计制;权责发生制 5D]%E?ag
accrual basis accounting 应计制会计;权责发生制会计 G_[|N>
accrue 应累算;应计 s iv
KXd
accrued benefit 应累算利益 mb?DnP,z
accrued charges 应计费用 4%p5X8|\ih
accrued cumulative preference share dividend 应累算的累积优先股股息 (1(3:)@S6
accrued expenses 应累算费用 iAT&C`,(&
accrued interest payable 应付利息;应计未付利息 ,q/K&'0`
accrued interest receivable 应收利息;应计未收利息 pp#Kb 2*
accrued right 累算权益 +&a2
aEXF
accruing profit 应累算的利润 OV>T}Fq
accumulated fiscal reserve 累积财政储备 XT= #+
accumulated profit 累积利润;滚存溢利 ^$_ifkkLz
accumulated reserve 累积储备 n`6 8<ybl5
accumulation of surplus income 累积收益盈余 ; ZL<7tLDb
acquired assets 既得资产 ,h5.Si>
acquisition 收购;购置;取得 QD<^VY6
acquisition cost 购置成本 kzns:-a
acquisition expenses 购置费用 f;pR8
acquisition of 100% interest 收购全部股权 C3bZ3vcW$
acquisition of control 取得控制权 `
U!eh1*b
acquisition of fixed assets 购置固定资产 0tn5>Dsk
acquisition of shell “买壳” L|6c lGp
acquisition price 收购价 ERGDo=j
act of God 天灾 nf/iZ &
acting partner 执事合伙人 **-%5~
active market 买卖活跃的市场;交投畅旺的市场;旺市 Ps<)?q6(
active partner 积极参与的合伙人 Si*Pi
active trading 交投活跃 \E?1bc{\f
actual circulation 实际流通 A>OL5TCl
actual cost 实际成本 U`<EpO{j|
actual expenditure 实际开支;实际支出 .XURI#b
actual income 实际入息;实际收入;实际收益 Tr/wG
actual market 现货市场 ^lRXc.c z
actual price 现货价;实际价格 '/;#{("
actual profit 实际利润 t w
tGk
kC
actual quotation 实盘;实际价位;实际报价 `z5j
actual year basis 按实际年度计算 (rZq0*
actuals 实货 N_q7ip%z
actuarial investigation 精算调查 >S5D-)VX
actuarial principle 精算原则 eiP>?8
actuarial report 精算师报告 ~LO MwMHl
Actuarial Society of Hong Kong 香港精算学会 xfO!
v>
actuarial valuation 精算师估值 0NpxqeIDY
actuary 精算师 b
|m$ W
ad referendum agreement 暂定协议;有待覆核的协定 ^o:0 Y}v=
ad valorem duty 从价税;按值征税 XV %L6x
ad valorem duty system 从价税制 9S&6u1
ad valorem fee 从价费 MZ+8wr/y
ad valorem tariff 从价关税 ^;W,:y&
additional allowance 额外免税额 Q`AJR$L
additional amount for unexpired risk 未过期风险的额外款额 -Q 6W`*8
additional assessable profit 补加应评税利润 i]hFiX
additional assessment 补加评税 >\}2("bv
additional commitment 额外承担 c4L5"_#`x-
additional commitment vote 额外承担拨款 .yi.GRk
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7F\U|kx_
additional dependent parent allowance 供养父母额外免税额 ]4uIb+(S
additional provision 额外拨款 :7:Nx`D8
additional stamp duty 附加印花税 4(u+YW GX
additional tax 补加税罚款;补加税款 Jev@IORN\
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 r^ #.yUz
adjudged bankrupt 被裁定破产 b*dRNu
adjudicated bankrupt 裁定破产人 WF *2^iWJ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~O@V;y
adjudication of bankruptcy 裁定破产;宣告破产 {x2N~1!E
adjudication of insolvency 裁定无力偿还债务 7ou2SL}k
adjusted actual 经调整的实数;调整后的实数 RF g$N@g,
adjusted current assets 经调整的流动资产;调整后的流动资产 te" 8ZmJ
adjusted figure 经调整的数字;调整后的数额 -U%wLkf|
adjusted liabilities 经调整的负债;调整后的负债 <&l3bL
adjusted loss 经调整的亏损;调整后的亏损 SRM[IU
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 rm3~]
adjusted profit 经调整的利润;调整后的利润 f} }Bb8
adjusted surplus 经调整的盈余额;调整后的盈余额 h5Qxa$Oq
adjusted value 经调整的价值;调整后的价值 Z9=Cw0( w?
adjustment 调整;修订;理算〔保险〕 x*BfR
j
adjustment centre 调剂中心 JWMIZ{/M
adjustment lag 调整过程的时间差距;调整时差 {l *ps-fi
adjustment mechanism 调整机制 j]Rl1~+M
adjustment of loss 亏损调整 f_D1zU^
adjustment process 调整过程;调整程序 qUpMq:Uw
adjustment range 调整幅度 ET=q
1t8
administered exchange rate 受管制汇率 JO+ hD4L