A: rC_saHo>#R
eU.C<Tv:8
A share A股;甲类股份 $LcMG,8%_
abatement of tax 减税;减扣免税额 xNa66A-8
ABN AMRO Bank N.V. 荷兰银行 !#W3Q
above-the-line expenditure 线上项目支出;经常预算支出 GL,[32~C
above-the-line receipt 线上项目收入;经常预算收入 jv6>7@<G
ABSA Asia Limited 南非联合亚洲有限公司 (Ffa{Tt!
absolute change 绝对数值变更 .v-2A);I
absolute expenditure 实际开支 \7%wJIeyx
absolute guideline figure 绝对准则数字 ab#z&jg!
absolute interest 绝对权益 K /%5\h
absolute order of discharge 绝对破产解除令 [.w `r>kZI
absolute profit margin 绝对利润幅度 c= ?Tu
absolute value 实值;绝对值 KTwP.!<v
absolutely vested interest 绝对既得权益 h"'}Z^
absorbed cost 已吸收成本;已分摊成本 &|' NDcp
absorption 吸收;分摊;合并 Nq|y\3]
absorption rate 吸收率;摊配率;分摊率 `b%^_@Fb
ACB Finance Limited 亚洲商业财务有限公司 b
`bg`}x
acceptable form of reciprocity 合理的互惠条件 O}j@+p%M
acceptable rate 适当利率;适当汇率 b *3h}n;
acceptance agreement 承兑协议 mx#)iHY
acceptance for honour 参加承兑 FlY"OU*
acceptor 承兑人;接受人;受票人 [k&7h,
acceptor for honour 参加承兑人 *SpE
XO
accident insurance 意外保险 AYfe_Dj
Accident Insurance Association of Hong Kong 香港意外保险公会 n xR\tBv
accident insurance scheme 意外保险计划 m\E=I5*/
accident year basis 意外年度基准 NG23
accommodation 通融;贷款 _>r(T4}]
accommodation bill 通融票据;空头票据 t:xTmK&vt
accommodation party 汇票代发人 UMT}2d%
account balance 帐户余额;帐户结余 Om_ "X6
account book 帐簿 /!y;h-
account collected in advance 预收款项 ;0NJX)GL
account current book 往来帐簿 \Co
Z+
account of after-acquired property 事后取得的财产报告 e)}=T0
s
account of defaulter 拖欠帐目 Y kvEQ=
account payable 应付帐款 XqwP<5Z
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Zq H-]?)
account receivable 应收帐款 [xQ.qZ[h&
account receivable report 应收帐款报表 `tc
X[(`
account statement 结单;帐单;会计财务报表 DF'~ #G8
account title 帐户名称;会计科目 ?^LG>GgV
accountant's report 会计师报告 de[NIDA;`
Accountant's Report Rules 会计师报告规则 ed`7GZB
accounting and auditing procedure 会计与审计程序;会计与核数程序 5 PP^w~n
Accounting Arrangements 《会计安排》 06v'!M
accounting basis 会计基础 8dJ+Ei~M
accounting by Official Receiver 破产管理署署长呈交的帐目 fhNJB
0
Accounting Circular 《会计通告》 ;7QG]JX
accounting class 会计类别 fzAkUv
o
accounting date 记帐日期;会计结算日期 $BG]is,&5
accounting for money 款项核算 4Lz[bI
Accounting Officer 会计主任 1/6}E]-F
accounting period 会计报告期;会计期 "
RIt
accounting policy 会计政策;会计方针 cIK4sOTJ&
accounting practice 会计惯例 %?F$3YN,
accounting principle 会计准则 " BLJh)i
accounting record 会计记录 KT AQ6k
accounting report 会计报告 3df5
e0
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YPO24_B
Accounting Society of China 中国会计学会 Rm6i[y&
accounting statement 会计报表 5KIhk`S
accounting system 会计制度;会计系统 +Fh,!`
accounting transaction 会计事项;帐务交易 W@zuN)U
accounting treatment 会计处理 -Rr !J37
accounting year 会计年度 #&?}h)Jr'
accretion 增值;添加 D 5:'2i
accrual 应计项目;应累算数目 rV?@Kgxi
accrual basis 应计制;权责发生制 ;lt8~ea
accrual basis accounting 应计制会计;权责发生制会计 ]86*k%
A
accrue 应累算;应计 6\.LG4@LO
accrued benefit 应累算利益 2^nws
accrued charges 应计费用 Vi0D>4{+
accrued cumulative preference share dividend 应累算的累积优先股股息 "|R75m,Id
accrued expenses 应累算费用 \((5Sd
accrued interest payable 应付利息;应计未付利息 YkFERIa076
accrued interest receivable 应收利息;应计未收利息 W1ndb:
accrued right 累算权益 @RL'pKab9
accruing profit 应累算的利润 7(P4KvkI
accumulated fiscal reserve 累积财政储备 pd.unEWwF
accumulated profit 累积利润;滚存溢利 g`tV^b")
accumulated reserve 累积储备 s?4nR:ZC}
accumulation of surplus income 累积收益盈余 F
IB)cpo
acquired assets 既得资产 !XM*y
acquisition 收购;购置;取得 <Q`3;ca^
acquisition cost 购置成本 T[c-E*{hR
acquisition expenses 购置费用 qG9j}[d'
acquisition of 100% interest 收购全部股权 Lr=^0
acquisition of control 取得控制权 u1d%w
OY
acquisition of fixed assets 购置固定资产 _j*I\
acquisition of shell “买壳” q|r*4={^!*
acquisition price 收购价 LB9W.cA
act of God 天灾 eZ0-O /_i
acting partner 执事合伙人 \+0l#t$
active market 买卖活跃的市场;交投畅旺的市场;旺市 a`?Vc}&
active partner 积极参与的合伙人 koE]\B2A6
active trading 交投活跃 17 0r 5
actual circulation 实际流通 c6y>]8_
actual cost 实际成本 j*;.>akY7
actual expenditure 实际开支;实际支出 -lAY*2Jg
actual income 实际入息;实际收入;实际收益 1'8-+?r
actual market 现货市场 ={;+0Wjb8
actual price 现货价;实际价格 9`? M-U
actual profit 实际利润 mZuLwd$0
actual quotation 实盘;实际价位;实际报价 "/2kf)l{4
actual year basis 按实际年度计算 dJdOh#8+Xi
actuals 实货 :VLYF$|
actuarial investigation 精算调查 4^d).{&X
actuarial principle 精算原则 e~cg
(.
actuarial report 精算师报告 8#o2 qQ2+
Actuarial Society of Hong Kong 香港精算学会 =^_a2_BBl
actuarial valuation 精算师估值 wbh=v;
actuary 精算师 Ww#!-,*]o
ad referendum agreement 暂定协议;有待覆核的协定 v"o@q2f_
ad valorem duty 从价税;按值征税 N.ZuSkRM
ad valorem duty system 从价税制 Dca,IaT'
ad valorem fee 从价费 6BM$u v4
ad valorem tariff 从价关税 K@
&;f(Y
additional allowance 额外免税额 Pf?15POg&B
additional amount for unexpired risk 未过期风险的额外款额 aygK$.wos
additional assessable profit 补加应评税利润 !$!%era`
additional assessment 补加评税 3
f~znO
additional commitment 额外承担 .~q>e*8AH
additional commitment vote 额外承担拨款 r6:e
423
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "V`DhOG&
additional dependent parent allowance 供养父母额外免税额 V?p`rrj@
additional provision 额外拨款 In+2~Jw/2!
additional stamp duty 附加印花税 6:`[Fi
additional tax 补加税罚款;补加税款 y7GgTC/H
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 *Tr{a_{~C
adjudged bankrupt 被裁定破产 HS\'{4P
adjudicated bankrupt 裁定破产人 EQ|Wke
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >&F:/
adjudication of bankruptcy 裁定破产;宣告破产 4mpcI
adjudication of insolvency 裁定无力偿还债务 6K=}n] n
adjusted actual 经调整的实数;调整后的实数 +4rd
N\.
adjusted current assets 经调整的流动资产;调整后的流动资产 D";clP05K
adjusted figure 经调整的数字;调整后的数额
a0Fq$
adjusted liabilities 经调整的负债;调整后的负债 p<wC{D
adjusted loss 经调整的亏损;调整后的亏损 4T
v=sP
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
K\s<<dRa
adjusted profit 经调整的利润;调整后的利润 *~b~y7C
adjusted surplus 经调整的盈余额;调整后的盈余额 )ZFc5m^+u
adjusted value 经调整的价值;调整后的价值 vz1I/IdTd
adjustment 调整;修订;理算〔保险〕 <E^;RG
adjustment centre 调剂中心 [
q[2\F?CE
adjustment lag 调整过程的时间差距;调整时差 R\/tKZJjb
adjustment mechanism 调整机制 JeA_mtSQ|
adjustment of loss 亏损调整 lLglF4
adjustment process 调整过程;调整程序 9|OOT[
adjustment range 调整幅度 YIb7y1\UM
administered exchange rate 受管制汇率 ?|!m