A: Y_+
SA|s
9Yn)t#G'`F
A share A股;甲类股份 o ~;M"
abatement of tax 减税;减扣免税额 }Fm\+JOS
ABN AMRO Bank N.V. 荷兰银行 zXjwnep
above-the-line expenditure 线上项目支出;经常预算支出 '=p?
above-the-line receipt 线上项目收入;经常预算收入 w]}f6VlEl
ABSA Asia Limited 南非联合亚洲有限公司 J
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absolute change 绝对数值变更 -qfnUh
absolute expenditure 实际开支 2
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absolute guideline figure 绝对准则数字 pu#[pa
absolute interest 绝对权益 D&-vq,c
absolute order of discharge 绝对破产解除令 ]hL:33
absolute profit margin 绝对利润幅度 js
-2"I
absolute value 实值;绝对值 94y9W#
absolutely vested interest 绝对既得权益 :WO{x g
absorbed cost 已吸收成本;已分摊成本 \qB6TiB/
absorption 吸收;分摊;合并 \WX@PfL
absorption rate 吸收率;摊配率;分摊率 &*A:[b\
ACB Finance Limited 亚洲商业财务有限公司 >
;7a1+`3
acceptable form of reciprocity 合理的互惠条件 ~XKZXGw
acceptable rate 适当利率;适当汇率
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acceptance agreement 承兑协议 hVkO%]?
acceptance for honour 参加承兑 =-5[Hn%
acceptor 承兑人;接受人;受票人 6^ab@GrN\
acceptor for honour 参加承兑人 9OfU7_m
accident insurance 意外保险 zQ
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Accident Insurance Association of Hong Kong 香港意外保险公会 UhdqY]
accident insurance scheme 意外保险计划 m@[3~
6A
accident year basis 意外年度基准 f7
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accommodation 通融;贷款 ']h
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accommodation bill 通融票据;空头票据 ;t!9]1
accommodation party 汇票代发人 Sk$KqHX(
account balance 帐户余额;帐户结余 )'t&q/Wn
account book 帐簿 ly=a>}F_
account collected in advance 预收款项 \C7q4p?8
account current book 往来帐簿 Qh8C,"a
account of after-acquired property 事后取得的财产报告 h;nQxmJ9
account of defaulter 拖欠帐目 Z0W0uP;J
account payable 应付帐款 q~M2:SN@X
account payee only [A/C payee only] 只可转帐;存入收款人帐户 F 3s?&T)[G
account receivable 应收帐款 >:$"a
account receivable report 应收帐款报表 }jiK3?e
account statement 结单;帐单;会计财务报表 \OY}GRKt
account title 帐户名称;会计科目 ol }`Wwy
accountant's report 会计师报告 fM2^MUp[=1
Accountant's Report Rules 会计师报告规则 e[8UH =`|
accounting and auditing procedure 会计与审计程序;会计与核数程序 O"iak
Accounting Arrangements 《会计安排》 0MrN:M2B
accounting basis 会计基础 h7*O.Opm=
accounting by Official Receiver 破产管理署署长呈交的帐目 *6P'q4)
Accounting Circular 《会计通告》 &(7$&Q
accounting class 会计类别 B!uxs
accounting date 记帐日期;会计结算日期 ^cn@?k((A
accounting for money 款项核算 ]!faA\1
Accounting Officer 会计主任 N%u
accounting period 会计报告期;会计期 t\%%d)d9
accounting policy 会计政策;会计方针 [T]Bf o
accounting practice 会计惯例 SBL+e]P
accounting principle 会计准则 |6*Va%LYO-
accounting record 会计记录 @,e8t BL
accounting report 会计报告 ?BsH{QRYQ
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #j.FJFGX
Accounting Society of China 中国会计学会 vpV$$=Qwp
accounting statement 会计报表 Cm410 =b
accounting system 会计制度;会计系统 'kEG.Oq7
accounting transaction 会计事项;帐务交易 S (tEwXy
accounting treatment 会计处理 QTE:K?
accounting year 会计年度 IM]h*YV'
accretion 增值;添加 dN0mYlu1|
accrual 应计项目;应累算数目 ,5.
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accrual basis 应计制;权责发生制 I&\4C.\>
accrual basis accounting 应计制会计;权责发生制会计 xW0Z'==
accrue 应累算;应计 Z/h|\SyJ
accrued benefit 应累算利益 y!hi"!
accrued charges 应计费用 L#!$hq9{_
accrued cumulative preference share dividend 应累算的累积优先股股息 {$|/|*
accrued expenses 应累算费用 y@aKNWy}$
accrued interest payable 应付利息;应计未付利息 v#F-<?Vv
accrued interest receivable 应收利息;应计未收利息 ])UwC-l
accrued right 累算权益 8W$L:{ez
accruing profit 应累算的利润 Khap9a_q-
accumulated fiscal reserve 累积财政储备 ;j!UY.i
accumulated profit 累积利润;滚存溢利 &~ y{'zoL
accumulated reserve 累积储备 0e\y~#-
accumulation of surplus income 累积收益盈余 5W{hH\E _5
acquired assets 既得资产 gi1j/j7
acquisition 收购;购置;取得 )ji@k(x27q
acquisition cost 购置成本 ;AJ<
LC
acquisition expenses 购置费用 v8
acquisition of 100% interest 收购全部股权 +(y>qd
acquisition of control 取得控制权 x G ^f
acquisition of fixed assets 购置固定资产 2NYi-@mr
acquisition of shell “买壳” xl9(ze
acquisition price 收购价 ydup)[n
act of God 天灾 ? oc+ 1e
acting partner 执事合伙人 YuA7r"c
active market 买卖活跃的市场;交投畅旺的市场;旺市 0-GKu d
active partner 积极参与的合伙人 .jaZ|nN8`
active trading 交投活跃 + ~~ Z0.[
actual circulation 实际流通 &rP~`4Mkp
actual cost 实际成本 Pa[?L:E
actual expenditure 实际开支;实际支出 d EIa=e|
actual income 实际入息;实际收入;实际收益 sS|<&
3
actual market 现货市场 SM$\;)L
actual price 现货价;实际价格 {6:&
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actual profit 实际利润 =E1tgrW
actual quotation 实盘;实际价位;实际报价 T\fudmj&
actual year basis 按实际年度计算 PU"S;4m
actuals 实货 !?6.!2
actuarial investigation 精算调查 W8VO)3nmD
actuarial principle 精算原则 $bFgsy*N2
actuarial report 精算师报告 FCAJavOGH
Actuarial Society of Hong Kong 香港精算学会 U1jSUkqb
actuarial valuation 精算师估值 5!8-)J-H
actuary 精算师 O"8 P#Ed
ad referendum agreement 暂定协议;有待覆核的协定 c8q G\\t[
ad valorem duty 从价税;按值征税 ]| z")gOE
ad valorem duty system 从价税制 ~T7\8K+ $
ad valorem fee 从价费 <\p&jk?
ad valorem tariff 从价关税 ^(J-dK
additional allowance 额外免税额 Lg b
additional amount for unexpired risk 未过期风险的额外款额 'z~KTDX
additional assessable profit 补加应评税利润 y+= \z*9
additional assessment 补加评税 )Yrr%f`\
additional commitment 额外承担 oW8;^u
additional commitment vote 额外承担拨款 ah>Dqb*
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "~Us#4>
additional dependent parent allowance 供养父母额外免税额 [RW,{A
additional provision 额外拨款 eiOi3q
additional stamp duty 附加印花税 \wTW?>oZ
additional tax 补加税罚款;补加税款 g{]e j
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 sv@}x[L
adjudged bankrupt 被裁定破产 ${e -ffyy
adjudicated bankrupt 裁定破产人 NXi,5
adjudication fee 裁定费;评定印花税额手续费;评估契据费 F\:{}782u
adjudication of bankruptcy 裁定破产;宣告破产 XGL"gD
adjudication of insolvency 裁定无力偿还债务 S;BP`g<l=
adjusted actual 经调整的实数;调整后的实数 f}A^]6MO:
adjusted current assets 经调整的流动资产;调整后的流动资产
nMeS CX
adjusted figure 经调整的数字;调整后的数额 :ECw
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adjusted liabilities 经调整的负债;调整后的负债 gl Li
adjusted loss 经调整的亏损;调整后的亏损 D8W(CE^}
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 }WoX9M; 1
adjusted profit 经调整的利润;调整后的利润 |O2|`"7
adjusted surplus 经调整的盈余额;调整后的盈余额 aQC7 V !v
adjusted value 经调整的价值;调整后的价值 lf}?!*
V`+
adjustment 调整;修订;理算〔保险〕 WGluZhRuT3
adjustment centre 调剂中心 Xp.|.)Od
adjustment lag 调整过程的时间差距;调整时差 L{zamVQG
adjustment mechanism 调整机制 N%:D8\ qx
adjustment of loss 亏损调整 cS+?s=d
adjustment process 调整过程;调整程序 dr}O+7_7%-
adjustment range 调整幅度 ?! !;XW
administered exchange rate 受管制汇率 !P+~c0DF