A: C XQPbt[5
+!I7(gL
A share A股;甲类股份 \xH#X=J
abatement of tax 减税;减扣免税额 o*_O1P
ABN AMRO Bank N.V. 荷兰银行 }^Unx W
above-the-line expenditure 线上项目支出;经常预算支出 1D0
_k
above-the-line receipt 线上项目收入;经常预算收入 6!,Am^uXM
ABSA Asia Limited 南非联合亚洲有限公司 Q/%(&4>'y
absolute change 绝对数值变更 ,=9e]pQ
absolute expenditure 实际开支 n: ~y]
absolute guideline figure 绝对准则数字 {ZS-]|Kx
absolute interest 绝对权益 7H-,:8
absolute order of discharge 绝对破产解除令 yW$ja|^E
absolute profit margin 绝对利润幅度 2>.2H
absolute value 实值;绝对值 m})q8b!S
absolutely vested interest 绝对既得权益 idC4yH42
absorbed cost 已吸收成本;已分摊成本 2o`a^'Iw
absorption 吸收;分摊;合并 Q}J'S5%
absorption rate 吸收率;摊配率;分摊率 ]to"X7/
ACB Finance Limited 亚洲商业财务有限公司 i4Y_5
acceptable form of reciprocity 合理的互惠条件 b"ypS7
_
acceptable rate 适当利率;适当汇率 <bwsK,C
acceptance agreement 承兑协议 8QeM6;^/5
acceptance for honour 参加承兑 D<rO:Er?*a
acceptor 承兑人;接受人;受票人 >b |TaQ
acceptor for honour 参加承兑人 Fr}e-a
accident insurance 意外保险 XIu3n9g^#
Accident Insurance Association of Hong Kong 香港意外保险公会 '8NKrI
accident insurance scheme 意外保险计划 mGjxc}
accident year basis 意外年度基准 qzVmsxBNP
accommodation 通融;贷款 C
jzfU*G
accommodation bill 通融票据;空头票据 oh '\,zpL
accommodation party 汇票代发人 \(a9rZ9
account balance 帐户余额;帐户结余 74 c1i
account book 帐簿 9})!~r;|
account collected in advance 预收款项 }57wE$9K
account current book 往来帐簿 S8O^^jJq;
account of after-acquired property 事后取得的财产报告 `L(AvSR
account of defaulter 拖欠帐目 3U&QonCV
account payable 应付帐款 rSIb1zJ
account payee only [A/C payee only] 只可转帐;存入收款人帐户 f:k3j}&
account receivable 应收帐款 $X%GzrN
account receivable report 应收帐款报表 l-yQ3/:
account statement 结单;帐单;会计财务报表 t6;Ln().Hw
account title 帐户名称;会计科目 /3*75
accountant's report 会计师报告 Mj
&f7IUO
Accountant's Report Rules 会计师报告规则 /;M0tP
accounting and auditing procedure 会计与审计程序;会计与核数程序 *'+OA6
Accounting Arrangements 《会计安排》 ?Uzs^rsb
accounting basis 会计基础 EO'[AU% ~
accounting by Official Receiver 破产管理署署长呈交的帐目 k;p:P ?s5Y
Accounting Circular 《会计通告》 #&G^%1!
accounting class 会计类别 WV5gH*uUa
accounting date 记帐日期;会计结算日期 L&qzX)
accounting for money 款项核算 kb?QQ\e
Accounting Officer 会计主任 Dg]ua5jk
accounting period 会计报告期;会计期 0px@3/
accounting policy 会计政策;会计方针 YF=@nR$_~j
accounting practice 会计惯例
;p"G<n
accounting principle 会计准则 $;%-<*Co
accounting record 会计记录 ZpPm>|w
accounting report 会计报告 Sd.i1w&
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m :ROq
Accounting Society of China 中国会计学会 M:W9h+z
accounting statement 会计报表 ^5biD9>M
accounting system 会计制度;会计系统 93%U;0w[Nw
accounting transaction 会计事项;帐务交易 NYD#I{h
accounting treatment 会计处理 w\pD'1e
accounting year 会计年度 ,MwwA@,9-
accretion 增值;添加 $|!VP'VI
accrual 应计项目;应累算数目 y &\ J
accrual basis 应计制;权责发生制 @b2{'#9]}
accrual basis accounting 应计制会计;权责发生制会计 8#S|jBV
accrue 应累算;应计 tFvti5
accrued benefit 应累算利益 %@L(A1"#D
accrued charges 应计费用 x~xaE*
r
accrued cumulative preference share dividend 应累算的累积优先股股息 -^8gZk/(W
accrued expenses 应累算费用 >?yaG=
accrued interest payable 应付利息;应计未付利息 VAc-RaA
accrued interest receivable 应收利息;应计未收利息 U]dz_%CRP
accrued right 累算权益 mq~7v1kw
accruing profit 应累算的利润 WO*YBH@
accumulated fiscal reserve 累积财政储备 \LRno3
accumulated profit 累积利润;滚存溢利 pYJv|
`+
accumulated reserve 累积储备 8^ ;[c
accumulation of surplus income 累积收益盈余 %FGPsHH
acquired assets 既得资产 v\:>}
<gc
acquisition 收购;购置;取得 7Xv.C&jzd
acquisition cost 购置成本 *&>1A A
acquisition expenses 购置费用 ^r^cMksB*
acquisition of 100% interest 收购全部股权 ]j0v.
[SX
acquisition of control 取得控制权 NA[yT
acquisition of fixed assets 购置固定资产 _ Onsfv
acquisition of shell “买壳” uk_?2?>-5
acquisition price 收购价 qt+vmi+~
act of God 天灾 +o)S.a+7
acting partner 执事合伙人 E0}`+x
active market 买卖活跃的市场;交投畅旺的市场;旺市 fk`y}#7M
active partner 积极参与的合伙人 -yOrNir}W
active trading 交投活跃 V4f~#Tp
actual circulation 实际流通 wQ[~7 ,o
actual cost 实际成本 Z=DAA+T`
actual expenditure 实际开支;实际支出 0R<@*
actual income 实际入息;实际收入;实际收益 i NzoDmE*
actual market 现货市场 oddS~lW
actual price 现货价;实际价格 I(/W+
o
actual profit 实际利润 3> -/sii
actual quotation 实盘;实际价位;实际报价 qHg\n)R"x!
actual year basis 按实际年度计算 GDP@M)~6*
actuals 实货 eh
nN
actuarial investigation 精算调查 ~my\{q
actuarial principle 精算原则
ROr$S z
actuarial report 精算师报告 JAen=%2b
Actuarial Society of Hong Kong 香港精算学会 Yul-.X
actuarial valuation 精算师估值 ^~|P[}
actuary 精算师 aDR<5_Yb
ad referendum agreement 暂定协议;有待覆核的协定 ^]^Y~$u
ad valorem duty 从价税;按值征税 !)ey~Suh
ad valorem duty system 从价税制 Nqp%Z7G
ad valorem fee 从价费 e-H:;m5R
ad valorem tariff 从价关税 !NK8_p|X
additional allowance 额外免税额 ;%odN
d
additional amount for unexpired risk 未过期风险的额外款额 m C_v!nL.
additional assessable profit 补加应评税利润 5 |{0|mP
additional assessment 补加评税 =El.uBz{
additional commitment 额外承担 ^%|{>Mz;
c
additional commitment vote 额外承担拨款 &G5+bUF,
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J6_Hlt
additional dependent parent allowance 供养父母额外免税额 4vPQuk!
additional provision 额外拨款 dgE|*1/0
additional stamp duty 附加印花税 `Z>4}<~+
additional tax 补加税罚款;补加税款 R*/%+
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {%^q8l4j
adjudged bankrupt 被裁定破产 y _>HQs,:
adjudicated bankrupt 裁定破产人 SoS[yr
adjudication fee 裁定费;评定印花税额手续费;评估契据费 S%-L!V ,
adjudication of bankruptcy 裁定破产;宣告破产 }3j/%oN.(
adjudication of insolvency 裁定无力偿还债务 _;W}_p}q{
adjusted actual 经调整的实数;调整后的实数 /cexd_l|f
adjusted current assets 经调整的流动资产;调整后的流动资产 <a2t"rc
adjusted figure 经调整的数字;调整后的数额 xKEHNgen
adjusted liabilities 经调整的负债;调整后的负债 ny'~pT'00
adjusted loss 经调整的亏损;调整后的亏损 oat*ORL
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ik_Ll|
adjusted profit 经调整的利润;调整后的利润 .<^dv?@
adjusted surplus 经调整的盈余额;调整后的盈余额 rOE[c
adjusted value 经调整的价值;调整后的价值 -lRXH7|X
adjustment 调整;修订;理算〔保险〕 9yajtR
adjustment centre 调剂中心 ~EW
(2B{u
adjustment lag 调整过程的时间差距;调整时差 %A`f>v.7 c
adjustment mechanism 调整机制 x&+/da-E/5
adjustment of loss 亏损调整 {$bAs9L
adjustment process 调整过程;调整程序 3X89mIDr
adjustment range 调整幅度 Uc!
}D
administered exchange rate 受管制汇率 fBS;~;l