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A share A股;甲类股份 $BNn 1C8[
abatement of tax 减税;减扣免税额 )Q9J,
ABN AMRO Bank N.V. 荷兰银行 E4 JS
above-the-line expenditure 线上项目支出;经常预算支出 M8
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above-the-line receipt 线上项目收入;经常预算收入 NH|v`rO
ABSA Asia Limited 南非联合亚洲有限公司 ZVda0lex&
absolute change 绝对数值变更 6"gncB.
absolute expenditure 实际开支 ujDAs%6MZ
absolute guideline figure 绝对准则数字 ]\Ez{MdAT
absolute interest 绝对权益 mB_
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absolute order of discharge 绝对破产解除令 pW!]
absolute profit margin 绝对利润幅度 1q/z&@+B
absolute value 实值;绝对值 spAYb<
absolutely vested interest 绝对既得权益 p61"a,Xc
absorbed cost 已吸收成本;已分摊成本 qB"y'UW8
absorption 吸收;分摊;合并 |[xi"E\
absorption rate 吸收率;摊配率;分摊率 r?H {Y3,
ACB Finance Limited 亚洲商业财务有限公司
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acceptable form of reciprocity 合理的互惠条件 UlQ }
acceptable rate 适当利率;适当汇率 m@"!=CTKd
acceptance agreement 承兑协议 idz6m]{~yT
acceptance for honour 参加承兑 V
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acceptor 承兑人;接受人;受票人 K@W~
acceptor for honour 参加承兑人 LgB}!OLQ
accident insurance 意外保险 c[ =9Z;|
Accident Insurance Association of Hong Kong 香港意外保险公会 XMuZ'I
accident insurance scheme 意外保险计划 <:/V`b3a
accident year basis 意外年度基准 GAPZt4Z2
accommodation 通融;贷款 XbG=H-|
accommodation bill 通融票据;空头票据 >YPfk=0f0
accommodation party 汇票代发人 MQp1j
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account balance 帐户余额;帐户结余 \b~zyt6-
account book 帐簿 {"s9A&
account collected in advance 预收款项 [NC^v.[1[
account current book 往来帐簿 ijC;"j/(
account of after-acquired property 事后取得的财产报告 |1rBK.8
account of defaulter 拖欠帐目 /l@ 7MxE
account payable 应付帐款 %_}#IS1
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?c(f6p?%
account receivable 应收帐款 2{ }5WH
account receivable report 应收帐款报表 _U'edK]R
account statement 结单;帐单;会计财务报表 0]NjsOU=
account title 帐户名称;会计科目 QZ
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accountant's report 会计师报告 )W uuU [(
Accountant's Report Rules 会计师报告规则 YW>|gE
accounting and auditing procedure 会计与审计程序;会计与核数程序 '(I"54W
Accounting Arrangements 《会计安排》 cLJ|VD7
accounting basis 会计基础 33-=Z9|r
accounting by Official Receiver 破产管理署署长呈交的帐目 4AUY8Pxp
Accounting Circular 《会计通告》
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accounting class 会计类别 m_U__CZ}Tt
accounting date 记帐日期;会计结算日期 l,pq;>c9a
accounting for money 款项核算 ^8E/I]-
Accounting Officer 会计主任 0^tF_."Y
accounting period 会计报告期;会计期 mN
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accounting policy 会计政策;会计方针 ;Mw9}Reh@
accounting practice 会计惯例 (r:WG!I,
accounting principle 会计准则 /C_O/N
accounting record 会计记录 Y`\zLX"_m
accounting report 会计报告 J:pnmZ`X
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w QwY_ _
Accounting Society of China 中国会计学会 7|IW\
accounting statement 会计报表 #S_LKc
accounting system 会计制度;会计系统 ;I]TM#qGF
accounting transaction 会计事项;帐务交易 h jWRU#
accounting treatment 会计处理 NS<lmWx+
accounting year 会计年度 gXs@FhR0
accretion 增值;添加 \-`L}$
accrual 应计项目;应累算数目 P?\rRB
accrual basis 应计制;权责发生制 $Pl>T09d
accrual basis accounting 应计制会计;权责发生制会计 2{#*z%|z
accrue 应累算;应计 x&8fmUS:@;
accrued benefit 应累算利益 r'w5i1C+
accrued charges 应计费用 I0GL/a4s
accrued cumulative preference share dividend 应累算的累积优先股股息 LBw,tP
accrued expenses 应累算费用 ml\7JW6Rx
accrued interest payable 应付利息;应计未付利息 In:h %4>
accrued interest receivable 应收利息;应计未收利息 +=U`
accrued right 累算权益 u [fQvdl
accruing profit 应累算的利润 LlnIn{C
accumulated fiscal reserve 累积财政储备 j@2
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accumulated profit 累积利润;滚存溢利 ';zLh
accumulated reserve 累积储备 .|x0du|
accumulation of surplus income 累积收益盈余 R0-ARq#0<
acquired assets 既得资产 :IbrV@gN{@
acquisition 收购;购置;取得 I-&/]<5y
acquisition cost 购置成本 v;jrAND
acquisition expenses 购置费用 80l(,0`,
acquisition of 100% interest 收购全部股权 V ;"?='vVe
acquisition of control 取得控制权 oa1&9
acquisition of fixed assets 购置固定资产 c-z=(Z
acquisition of shell “买壳” L.ndL
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acquisition price 收购价 |LiFX5!\
act of God 天灾 ojtc Kw
acting partner 执事合伙人 st/Tb/
active market 买卖活跃的市场;交投畅旺的市场;旺市 g 9>p?XY
active partner 积极参与的合伙人 ;MNE
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active trading 交投活跃 z[IG+2
actual circulation 实际流通 T|ZT&x$z
actual cost 实际成本 ;,@3bu>r
actual expenditure 实际开支;实际支出 # |w,^tV
actual income 实际入息;实际收入;实际收益 /.7x[Yc
actual market 现货市场 }#w>>{Q
actual price 现货价;实际价格 z&cfFx#h)
actual profit 实际利润 !Z<Z"R/
actual quotation 实盘;实际价位;实际报价 ~O|j*T
actual year basis 按实际年度计算 At +on9&=
actuals 实货 _mA[^G=gY
actuarial investigation 精算调查 z8vFQO\I"
actuarial principle 精算原则 E5-8tHV
actuarial report 精算师报告 S#2'Jw
Actuarial Society of Hong Kong 香港精算学会 5orA#B
actuarial valuation 精算师估值 2Np9*[C
actuary 精算师 |)
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ad referendum agreement 暂定协议;有待覆核的协定 hFylQfd
ad valorem duty 从价税;按值征税 QBai;p{
ad valorem duty system 从价税制 rbQA6_U 5A
ad valorem fee 从价费 LvhF@%(9J
ad valorem tariff 从价关税 3_vggK%
additional allowance 额外免税额 Hagj^8
additional amount for unexpired risk 未过期风险的额外款额 khc5h^0
additional assessable profit 补加应评税利润 D-~HJ
additional assessment 补加评税 0`,a@Q4
additional commitment 额外承担 oV,>u5:B
additional commitment vote 额外承担拨款 LOR$d^l
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h9g5W'.#
additional dependent parent allowance 供养父母额外免税额 dy|r:~j3
additional provision 额外拨款 )x?F1/
additional stamp duty 附加印花税 {lx^57v
additional tax 补加税罚款;补加税款 SYa!IL-B
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 WoesE:NiR
adjudged bankrupt 被裁定破产 O#cXvv]Z*
adjudicated bankrupt 裁定破产人 [Gt|Qp[
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;l}TUo
adjudication of bankruptcy 裁定破产;宣告破产 m'z <d
adjudication of insolvency 裁定无力偿还债务 %+>I1G
adjusted actual 经调整的实数;调整后的实数 p.8G]pS
adjusted current assets 经调整的流动资产;调整后的流动资产 EC?!%iO`
adjusted figure 经调整的数字;调整后的数额
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adjusted liabilities 经调整的负债;调整后的负债 9QWS[E4
adjusted loss 经调整的亏损;调整后的亏损 &eK8v]|"W
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
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adjusted profit 经调整的利润;调整后的利润 1fEV^5I
adjusted surplus 经调整的盈余额;调整后的盈余额 L{<E'#@F
adjusted value 经调整的价值;调整后的价值 Jq/([
adjustment 调整;修订;理算〔保险〕 Z7
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