A: *Ul*%!
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A share A股;甲类股份 rx :z#"?I
abatement of tax 减税;减扣免税额 5HS~op2n/
ABN AMRO Bank N.V. 荷兰银行 &2I*0
above-the-line expenditure 线上项目支出;经常预算支出 =iHiPvP0
above-the-line receipt 线上项目收入;经常预算收入 :!zC"d9@
ABSA Asia Limited 南非联合亚洲有限公司 5y4u5Tm-%
absolute change 绝对数值变更 E
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absolute expenditure 实际开支 Pgp {$ID
absolute guideline figure 绝对准则数字 rp7W
}P+uU
absolute interest 绝对权益 D,ly#Nn
absolute order of discharge 绝对破产解除令 Brd,Eg
absolute profit margin 绝对利润幅度 pe&UQ C^
absolute value 实值;绝对值 !8tS|C#2
absolutely vested interest 绝对既得权益
a1N!mQ^
absorbed cost 已吸收成本;已分摊成本 nF)uTk
absorption 吸收;分摊;合并 ;pRcVL_4
absorption rate 吸收率;摊配率;分摊率 4O{Avt7C
ACB Finance Limited 亚洲商业财务有限公司 <EO<x D=:
acceptable form of reciprocity 合理的互惠条件 k6\^p;!Y
acceptable rate 适当利率;适当汇率 P|jF6?C
acceptance agreement 承兑协议 C0x"pO7
acceptance for honour 参加承兑 &
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acceptor 承兑人;接受人;受票人 Z"I/ NGiU
acceptor for honour 参加承兑人 "zZI S6j
accident insurance 意外保险 1MA@JA:T
Accident Insurance Association of Hong Kong 香港意外保险公会 xU9@$am
accident insurance scheme 意外保险计划 %1:c hvS
accident year basis 意外年度基准 {fSfq&o
accommodation 通融;贷款 o!&WsD
accommodation bill 通融票据;空头票据 g2p"LWex-
accommodation party 汇票代发人 bb=uF1
account balance 帐户余额;帐户结余 dX
)W0
account book 帐簿 hh.Q\qhubB
account collected in advance 预收款项 w>~M}Ahj
account current book 往来帐簿 DHfB@/
q#
account of after-acquired property 事后取得的财产报告 7]22"mc
account of defaulter 拖欠帐目 v
vE\
account payable 应付帐款 #%S0PL"x U
account payee only [A/C payee only] 只可转帐;存入收款人帐户 PoD^`()FR{
account receivable 应收帐款 QYThW7S
account receivable report 应收帐款报表 CP`
XUpX`&
account statement 结单;帐单;会计财务报表 +3^NaY`Y
account title 帐户名称;会计科目 keqcV23k
accountant's report 会计师报告 $EBb"+Y'T
Accountant's Report Rules 会计师报告规则 3#.\
accounting and auditing procedure 会计与审计程序;会计与核数程序 hRTMFgO
Accounting Arrangements 《会计安排》 2Ji+{,?,
accounting basis 会计基础 i</J @0}y
accounting by Official Receiver 破产管理署署长呈交的帐目 @Z\~
Accounting Circular 《会计通告》 Nf?\AK!
accounting class 会计类别 WtX>Qu|
accounting date 记帐日期;会计结算日期 =3ADT$YHd
accounting for money 款项核算 >xd<YwXZ
Accounting Officer 会计主任 fnH3CE
accounting period 会计报告期;会计期 O]nT>;PXX
accounting policy 会计政策;会计方针 %%g-GyP
1
accounting practice 会计惯例 YL^Z4: p
accounting principle 会计准则 # .q#OC
accounting record 会计记录 y@apJ;_R-
accounting report 会计报告 ESDB[
O+`x
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3q &k
Accounting Society of China 中国会计学会 m@oUvxcd
accounting statement 会计报表 fA8ozL T
accounting system 会计制度;会计系统 ^9ng)
accounting transaction 会计事项;帐务交易 *_)E6Y?9
accounting treatment 会计处理 mtw9AoO
accounting year 会计年度
&:!ij
accretion 增值;添加 |Cf
mcz(56
accrual 应计项目;应累算数目 ^g!B.ll`
accrual basis 应计制;权责发生制 5}a
"?5J^
accrual basis accounting 应计制会计;权责发生制会计 ')nnWlK
accrue 应累算;应计 |< N frz
accrued benefit 应累算利益 Tb#
accrued charges 应计费用 d=e{]MG(
accrued cumulative preference share dividend 应累算的累积优先股股息 If.n(t[M9
accrued expenses 应累算费用 .s};F/(diD
accrued interest payable 应付利息;应计未付利息 iVeQ]k(u
accrued interest receivable 应收利息;应计未收利息 $pFk"]=
accrued right 累算权益 o=9'
accruing profit 应累算的利润 !Z/$}xxj
accumulated fiscal reserve 累积财政储备 n>llSK
accumulated profit 累积利润;滚存溢利 K+mU_+KRp
accumulated reserve 累积储备 m
y,x9UPs
accumulation of surplus income 累积收益盈余 R$xY8+}V
acquired assets 既得资产 ){tPP$-i=
acquisition 收购;购置;取得 .Z5[_'T
acquisition cost 购置成本 /J;]u3e|
acquisition expenses 购置费用 C
k
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acquisition of 100% interest 收购全部股权 _0]QS4a][c
acquisition of control 取得控制权 pF='jj51
acquisition of fixed assets 购置固定资产 OROqT~6G
acquisition of shell “买壳” ve
%l({
acquisition price 收购价 /c^e&D
act of God 天灾 aQh?}=d a
acting partner 执事合伙人 2v\W1VF
active market 买卖活跃的市场;交投畅旺的市场;旺市 h[H%:743
active partner 积极参与的合伙人 n2E4!L|q
active trading 交投活跃 2f`xHI/@fj
actual circulation 实际流通 'bm:u
actual cost 实际成本 A`C-sD>
actual expenditure 实际开支;实际支出 Dqr9Vv
actual income 实际入息;实际收入;实际收益 T?e9eYwS
actual market 现货市场 6J;i,/ky
actual price 现货价;实际价格 -aN":?8(G
actual profit 实际利润 _ _=s'
actual quotation 实盘;实际价位;实际报价 .Qk{5=l6P
actual year basis 按实际年度计算 'Q`C[*c
actuals 实货 VIYV92[
actuarial investigation 精算调查 acP
;(t
actuarial principle 精算原则 \-G5l+!
actuarial report 精算师报告 \^
m.dIPdO
Actuarial Society of Hong Kong 香港精算学会 {jhcZ"#>\
actuarial valuation 精算师估值 Z^+a*^w~{
actuary 精算师 !5E9sk{)
ad referendum agreement 暂定协议;有待覆核的协定 #4q1{)=
ad valorem duty 从价税;按值征税 FpC~1Nau
ad valorem duty system 从价税制 :}y| 4*z
ad valorem fee 从价费 CLktNR(45
ad valorem tariff 从价关税 TnxU/)
additional allowance 额外免税额 -3`Isv
additional amount for unexpired risk 未过期风险的额外款额 UU"d_~pp
additional assessable profit 补加应评税利润 ^#7viZ*
additional assessment 补加评税 LK
%K0o
additional commitment 额外承担 c&A]pLn+x
additional commitment vote 额外承担拨款 7 BK46x
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %Il ;B~t
additional dependent parent allowance 供养父母额外免税额 Fu
mn9
additional provision 额外拨款 'XEK&Yi1
additional stamp duty 附加印花税 `~|DoSi^d
additional tax 补加税罚款;补加税款 s7
9q5
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2|
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adjudged bankrupt 被裁定破产
Y 0]Kl^\A
adjudicated bankrupt 裁定破产人 WRY~fM
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Yd.02 7
adjudication of bankruptcy 裁定破产;宣告破产 ?.~]mvOR
adjudication of insolvency 裁定无力偿还债务 W'd/dKUx
adjusted actual 经调整的实数;调整后的实数 9yDFHz w
adjusted current assets 经调整的流动资产;调整后的流动资产 SCI1bMf
adjusted figure 经调整的数字;调整后的数额 LEA;dSf
adjusted liabilities 经调整的负债;调整后的负债 |9
x%gUm
adjusted loss 经调整的亏损;调整后的亏损 sD.6"w7}
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 6l<1A$BQ
adjusted profit 经调整的利润;调整后的利润 2!{N[*)
adjusted surplus 经调整的盈余额;调整后的盈余额 A
mvw`u>
adjusted value 经调整的价值;调整后的价值 fls#LcI9>6
adjustment 调整;修订;理算〔保险〕 TXx'7[
adjustment centre 调剂中心 $u&|[vcP0
adjustment lag 调整过程的时间差距;调整时差 N]V/83_
adjustment mechanism 调整机制 ujow?$&
adjustment of loss 亏损调整 )2#vhMpdN
adjustment process 调整过程;调整程序 *|@+rbjVC
adjustment range 调整幅度 2[XltjO
administered exchange rate 受管制汇率 BjwMb&a;