A: Oz]$zRu/0
MuzQz.C
A share A股;甲类股份 f61vE
abatement of tax 减税;减扣免税额 gCkR$.-E
ABN AMRO Bank N.V. 荷兰银行 ~Cyn w(
above-the-line expenditure 线上项目支出;经常预算支出 })uyq_nz
above-the-line receipt 线上项目收入;经常预算收入 ?/sn"~"
ABSA Asia Limited 南非联合亚洲有限公司 eUR+j?5I
absolute change 绝对数值变更 z/QYy)_j
absolute expenditure 实际开支 0/7.RpX,.
absolute guideline figure 绝对准则数字 *nHMQ/uf
absolute interest 绝对权益 "66#F
absolute order of discharge 绝对破产解除令 | lzcyz
absolute profit margin 绝对利润幅度 /FPO'} 6i
absolute value 实值;绝对值 7u:kR;wk
absolutely vested interest 绝对既得权益 l
a 0:jO5
absorbed cost 已吸收成本;已分摊成本 x=x%F;
absorption 吸收;分摊;合并 +tg${3ti_
absorption rate 吸收率;摊配率;分摊率 w6mYLK%
ACB Finance Limited 亚洲商业财务有限公司 ]{+Y!tD
acceptable form of reciprocity 合理的互惠条件 pg_H' 0R
acceptable rate 适当利率;适当汇率 `}$bJCSF.n
acceptance agreement 承兑协议 J#3[,~
acceptance for honour 参加承兑 e8(Qx3T?b
acceptor 承兑人;接受人;受票人
b~YIaD[Z
acceptor for honour 参加承兑人 Tl]yl$
accident insurance 意外保险 THK^u+~LM
Accident Insurance Association of Hong Kong 香港意外保险公会 -w)v38iX!
accident insurance scheme 意外保险计划 SXJjagAoML
accident year basis 意外年度基准 .~rg#*]^
accommodation 通融;贷款 f$dIPt(
accommodation bill 通融票据;空头票据 #(+V&<K
accommodation party 汇票代发人 V;J3lV<
account balance 帐户余额;帐户结余 1Id"|/b%$
account book 帐簿 z" ?WT$
account collected in advance 预收款项 .VUnOdI
account current book 往来帐簿 S-7 C'dc
account of after-acquired property 事后取得的财产报告 l4iklg3
account of defaulter 拖欠帐目 ty%,T.@e
account payable 应付帐款 /
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 >$r o\/
account receivable 应收帐款 T;PLUjp}
account receivable report 应收帐款报表 V
joVC$ZX
account statement 结单;帐单;会计财务报表 WW^+X~Y
account title 帐户名称;会计科目 cb{"1z
accountant's report 会计师报告 ;7H^;+P
Accountant's Report Rules 会计师报告规则 d:_;
accounting and auditing procedure 会计与审计程序;会计与核数程序 ;3bUgI}.J
Accounting Arrangements 《会计安排》 (#z6w#CU(
accounting basis 会计基础 Q+QD,
accounting by Official Receiver 破产管理署署长呈交的帐目 1O,8=,K2a
Accounting Circular 《会计通告》 2hryY
accounting class 会计类别 ,]n~j-X
accounting date 记帐日期;会计结算日期 gMPp'^g]_
accounting for money 款项核算 #ZnNJ\6
Accounting Officer 会计主任 JZ:yPvJ
accounting period 会计报告期;会计期 WoNY8
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accounting policy 会计政策;会计方针 0O]v|
accounting practice 会计惯例 G!%8DX5
accounting principle 会计准则 O;}K7rSc
accounting record 会计记录 Jm< uE]9
accounting report 会计报告 8`]yp7ueS
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vr2PCG[~
Accounting Society of China 中国会计学会 ^7=7V0>,:
accounting statement 会计报表 zf^|H%
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accounting system 会计制度;会计系统 0bIgOLP
accounting transaction 会计事项;帐务交易 V s=o@
accounting treatment 会计处理 0O*kC43E_
accounting year 会计年度 n;>=QG
-v
accretion 增值;添加 .`v%9-5v
accrual 应计项目;应累算数目 o?a3hD
accrual basis 应计制;权责发生制 5nsoWqnE8
accrual basis accounting 应计制会计;权责发生制会计 L*vKIP<EMM
accrue 应累算;应计 O(D2F$VlL
accrued benefit 应累算利益 G\V*j$}!
accrued charges 应计费用 'ShK7j$
accrued cumulative preference share dividend 应累算的累积优先股股息 SR?(z
accrued expenses 应累算费用 I:UDEoQo
accrued interest payable 应付利息;应计未付利息 iy]?j$B$
accrued interest receivable 应收利息;应计未收利息 ;G3?Sa7+
accrued right 累算权益 -R\dg S3
accruing profit 应累算的利润 l~DIV$>,Z
accumulated fiscal reserve 累积财政储备 Cz9MXb]B
accumulated profit 累积利润;滚存溢利 #V#!@@c;?
accumulated reserve 累积储备 %k )H7nj
accumulation of surplus income 累积收益盈余 6f
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acquired assets 既得资产
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acquisition 收购;购置;取得 ;_E|I=%'E
acquisition cost 购置成本 "VU/Ucb7
acquisition expenses 购置费用 ~(GNY
5
acquisition of 100% interest 收购全部股权 *vvm8ik
acquisition of control 取得控制权 }@tgc?CD
acquisition of fixed assets 购置固定资产 X|ZAC!J5>
acquisition of shell “买壳” =]/<Kd}A.
acquisition price 收购价 kY{$[+-jR
act of God 天灾 RgQs`aI
acting partner 执事合伙人 :XG~AR/
active market 买卖活跃的市场;交投畅旺的市场;旺市 R<{Vgy
active partner 积极参与的合伙人 9|v%bO
active trading 交投活跃 DX+zK'34
actual circulation 实际流通 H6|eUU[&
actual cost 实际成本 < *;GJ{
actual expenditure 实际开支;实际支出 (j??
actual income 实际入息;实际收入;实际收益 (}.MB3`#C
actual market 现货市场 W g6H~x
actual price 现货价;实际价格 R*6B@<p,i
actual profit 实际利润 \hBzP^*"n
actual quotation 实盘;实际价位;实际报价 ; D/6e6
actual year basis 按实际年度计算 ^m&P0
actuals 实货 iR88L&U>
actuarial investigation 精算调查 n\JI7A}
actuarial principle 精算原则 ;e/F( J
actuarial report 精算师报告 Z[ (d7
Actuarial Society of Hong Kong 香港精算学会 &vn2u bauS
actuarial valuation 精算师估值 ~ A=Gra
actuary 精算师 jY]51B
ad referendum agreement 暂定协议;有待覆核的协定 !jSgpIp
ad valorem duty 从价税;按值征税 UOl*wvy
ad valorem duty system 从价税制 @|Yn~PwKs
ad valorem fee 从价费 voN~f>
ad valorem tariff 从价关税 >][D"
additional allowance 额外免税额 0H_uxkB~
additional amount for unexpired risk 未过期风险的额外款额 OH
sA]7S
additional assessable profit 补加应评税利润 _6ck@
additional assessment 补加评税 Y|Gp\
additional commitment 额外承担 2.b,8wT/
additional commitment vote 额外承担拨款 m|c[C\)By
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s*<T'0&w0S
additional dependent parent allowance 供养父母额外免税额 9q_{_%G%
additional provision 额外拨款 .SER,],P
additional stamp duty 附加印花税 )Se$N6u-
additional tax 补加税罚款;补加税款 dpylJ2
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 5rdB>8W
adjudged bankrupt 被裁定破产 z8JW iRn
adjudicated bankrupt 裁定破产人 ThI}~$Y
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :-JryiI
adjudication of bankruptcy 裁定破产;宣告破产 LR>s2zu-
adjudication of insolvency 裁定无力偿还债务 f pq|mY
adjusted actual 经调整的实数;调整后的实数 h@G~'\8t
adjusted current assets 经调整的流动资产;调整后的流动资产 G:
tY1'5
adjusted figure 经调整的数字;调整后的数额 %N fpEo
adjusted liabilities 经调整的负债;调整后的负债 PS+~JwD Uc
adjusted loss 经调整的亏损;调整后的亏损 Z_m<x!
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 .O5V;&,
adjusted profit 经调整的利润;调整后的利润 *K;)~@n
adjusted surplus 经调整的盈余额;调整后的盈余额 QRf>lZP
adjusted value 经调整的价值;调整后的价值 9*ZlNZ
adjustment 调整;修订;理算〔保险〕 /[\g8U{5B}
adjustment centre 调剂中心
;(Ug]U%3_
adjustment lag 调整过程的时间差距;调整时差 EGQgrwY5
adjustment mechanism 调整机制 #O\as~-
adjustment of loss 亏损调整 .7gh2K
adjustment process 调整过程;调整程序 /YHO"4Z
adjustment range 调整幅度 K3[+L`pz
administered exchange rate 受管制汇率 &s vg<UZ