A: s2FJ^4
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A share A股;甲类股份 0,a\vs%@X
abatement of tax 减税;减扣免税额 5(W`{{AW
ABN AMRO Bank N.V. 荷兰银行 C_mPw
above-the-line expenditure 线上项目支出;经常预算支出 d~M;@<eD
above-the-line receipt 线上项目收入;经常预算收入 Q*u4q-DE
ABSA Asia Limited 南非联合亚洲有限公司 fjVGps$j
absolute change 绝对数值变更 2Dgulx5kGZ
absolute expenditure 实际开支 >k)}R|tJ
absolute guideline figure 绝对准则数字 !ba /]A/
absolute interest 绝对权益 ,_
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absolute order of discharge 绝对破产解除令 `dO)}}|
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absolute profit margin 绝对利润幅度 b+bgGLo
absolute value 实值;绝对值 "#anL8
absolutely vested interest 绝对既得权益 r%\(5H f
absorbed cost 已吸收成本;已分摊成本 8 h
absorption 吸收;分摊;合并 biLx-F c
absorption rate 吸收率;摊配率;分摊率 'id]<<F
ACB Finance Limited 亚洲商业财务有限公司 1Tz5tU9kR
acceptable form of reciprocity 合理的互惠条件 .-2i9Bh6
acceptable rate 适当利率;适当汇率 i P gewjx
acceptance agreement 承兑协议 |3j'HN
5S
acceptance for honour 参加承兑 gmtp/?>e
acceptor 承兑人;接受人;受票人 -T3 z@k
acceptor for honour 参加承兑人 \ <b-I
accident insurance 意外保险 2Hl0besm
Accident Insurance Association of Hong Kong 香港意外保险公会 1W*%}!&Gm
accident insurance scheme 意外保险计划 <mN.6@*{
accident year basis 意外年度基准 +0)s{?
accommodation 通融;贷款 GvQKFgO6h
accommodation bill 通融票据;空头票据 =8:m:Y&|`G
accommodation party 汇票代发人 ?"-%>y@w
account balance 帐户余额;帐户结余 GG@GjP<_
account book 帐簿 g$$i WC!S<
account collected in advance 预收款项 30cZz
account current book 往来帐簿 !Z
lBM{C
account of after-acquired property 事后取得的财产报告 Zt;3HY=y
account of defaulter 拖欠帐目 - "`5r6
account payable 应付帐款 J
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 Gxjm
Ho
account receivable 应收帐款 |&!04~s;E
account receivable report 应收帐款报表 .H;[
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account statement 结单;帐单;会计财务报表 1o5n1
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account title 帐户名称;会计科目 _nW{Q-nh
accountant's report 会计师报告 R{={7.As+
Accountant's Report Rules 会计师报告规则 t6m&+N
accounting and auditing procedure 会计与审计程序;会计与核数程序 2|]pD
Accounting Arrangements 《会计安排》 EMK>7 aks
accounting basis 会计基础 B q/<kEgM
accounting by Official Receiver 破产管理署署长呈交的帐目
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Accounting Circular 《会计通告》 )*6]m1
accounting class 会计类别 Lso4ZZ;
accounting date 记帐日期;会计结算日期 N<XS-XB,
accounting for money 款项核算 KA^r,Iw
Accounting Officer 会计主任 B
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accounting period 会计报告期;会计期 "`WcE/(
accounting policy 会计政策;会计方针 }_,1i3Rip
accounting practice 会计惯例 mIk8hA@B_
accounting principle 会计准则 dZ]['y%
accounting record 会计记录 qk Hdr2
accounting report 会计报告 >|[ l?`
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 l6kq P
Accounting Society of China 中国会计学会 )o4B
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accounting statement 会计报表 Zw4z`x1f
accounting system 会计制度;会计系统 BF >678h
accounting transaction 会计事项;帐务交易 2GRL`.1
accounting treatment 会计处理 m[l[yUw#
accounting year 会计年度 mQ~0cwo)
accretion 增值;添加 uKOsYN%D
accrual 应计项目;应累算数目 [22>)1<(
accrual basis 应计制;权责发生制 G%Dhj)2}
accrual basis accounting 应计制会计;权责发生制会计 Lt8J^}kwl
accrue 应累算;应计 @B e7"Fm
accrued benefit 应累算利益 Nj~3FL
accrued charges 应计费用 ~6bf-Wg'X
accrued cumulative preference share dividend 应累算的累积优先股股息 4n}tDHvd
accrued expenses 应累算费用 uu
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accrued interest payable 应付利息;应计未付利息 Jw-?7O
accrued interest receivable 应收利息;应计未收利息 p h5rS<
accrued right 累算权益 3n ~n-Jo
accruing profit 应累算的利润 3kU4?D]
accumulated fiscal reserve 累积财政储备 ^ "
accumulated profit 累积利润;滚存溢利 ON()2@Y4
accumulated reserve 累积储备 0-VC$)S
accumulation of surplus income 累积收益盈余 6!& DH#M
acquired assets 既得资产 m@A?'gD
acquisition 收购;购置;取得 PP1?UT=]
acquisition cost 购置成本 SAQ|1I#"/
acquisition expenses 购置费用 >)+-:
acquisition of 100% interest 收购全部股权 p]l
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acquisition of control 取得控制权 qL;T^lj P
acquisition of fixed assets 购置固定资产 WciL
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acquisition of shell “买壳” ;1gWz
acquisition price 收购价 /RF=8,A
act of God 天灾 :_0"t-
acting partner 执事合伙人 f$2DV:wuC
active market 买卖活跃的市场;交投畅旺的市场;旺市 qcWY8sYf
active partner 积极参与的合伙人 sFrerv&0
active trading 交投活跃 -%,3qhsd
actual circulation 实际流通 x@aWvrL
actual cost 实际成本 F4R0A6HL
actual expenditure 实际开支;实际支出 eI@nskq#
actual income 实际入息;实际收入;实际收益 #uc9eh}CWO
actual market 现货市场 ,SZYZ 25
actual price 现货价;实际价格 Dwx^hNh
actual profit 实际利润
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actual quotation 实盘;实际价位;实际报价 l(~i>iQ
4
actual year basis 按实际年度计算 Ow3t2G
actuals 实货 WL#E%6p[
actuarial investigation 精算调查 cOa){&u
actuarial principle 精算原则 l>t0 H($
actuarial report 精算师报告 \OlB(%E7
Actuarial Society of Hong Kong 香港精算学会 7A=*3
actuarial valuation 精算师估值 4S7#B
actuary 精算师 nD5+&
M0
ad referendum agreement 暂定协议;有待覆核的协定 \GP0FdpV
ad valorem duty 从价税;按值征税 ey/=\@[p
ad valorem duty system 从价税制 <0h,{28
ad valorem fee 从价费 0e,U&B<W
ad valorem tariff 从价关税 Z;"YUu[(
additional allowance 额外免税额 iTu~Y<'m
additional amount for unexpired risk 未过期风险的额外款额 N~)RR {$w
additional assessable profit 补加应评税利润 *u)#yEJ)
additional assessment 补加评税 ;i>(r;ZM
additional commitment 额外承担 %p}xW V .
additional commitment vote 额外承担拨款 x^XP<R{D
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tupAU$h?!
additional dependent parent allowance 供养父母额外免税额 ,bRYqU?#0
additional provision 额外拨款 ObzFh?W
additional stamp duty 附加印花税 .`TDpi9OB
additional tax 补加税罚款;补加税款 VEGp!~
D
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 c`agrS:P
adjudged bankrupt 被裁定破产 Co^^rd@
adjudicated bankrupt 裁定破产人 TOge!Q>a
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8iwH^+
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adjudication of bankruptcy 裁定破产;宣告破产 0/4"Jh$t
adjudication of insolvency 裁定无力偿还债务 QP~Iz*J'
adjusted actual 经调整的实数;调整后的实数 $MYAYj9r)
adjusted current assets 经调整的流动资产;调整后的流动资产 jFH wu*
adjusted figure 经调整的数字;调整后的数额 3;<Vv*a"Dm
adjusted liabilities 经调整的负债;调整后的负债 NxGSs_7
adjusted loss 经调整的亏损;调整后的亏损 `#c3
6
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 .:(T}\]R
adjusted profit 经调整的利润;调整后的利润 6Z>G%yK
adjusted surplus 经调整的盈余额;调整后的盈余额 {;^GKb+
adjusted value 经调整的价值;调整后的价值
oHR@*2b
adjustment 调整;修订;理算〔保险〕 Nq>"vEq)
adjustment centre 调剂中心 T/nG\WZbZn
adjustment lag 调整过程的时间差距;调整时差 ^$x1~}D
adjustment mechanism 调整机制 5ST
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adjustment of loss 亏损调整 s)-O{5;U
adjustment process 调整过程;调整程序 (/e[n.T
adjustment range 调整幅度 4V7=VZ,@3
administered exchange rate 受管制汇率 *Kmo1>^