A: /iJcy:J
* v7& T
A share A股;甲类股份 w]+BBGYQKb
abatement of tax 减税;减扣免税额 ;6&=]I
ABN AMRO Bank N.V. 荷兰银行 OD@@O9
above-the-line expenditure 线上项目支出;经常预算支出 o._#=7|(
above-the-line receipt 线上项目收入;经常预算收入 fb=$<0Ocj
ABSA Asia Limited 南非联合亚洲有限公司 uK&wS#uY
absolute change 绝对数值变更 A](}"Pi!n
absolute expenditure 实际开支 smLDm
absolute guideline figure 绝对准则数字 G~$M"@Q7N
absolute interest 绝对权益 |{|r?3
absolute order of discharge 绝对破产解除令 da86Jj=k
absolute profit margin 绝对利润幅度 Z@aL"@2]a
absolute value 实值;绝对值 'y@ 2,9
v
absolutely vested interest 绝对既得权益 d=5}^v#4
absorbed cost 已吸收成本;已分摊成本 hK9oe%kU~
absorption 吸收;分摊;合并
bEXHB
absorption rate 吸收率;摊配率;分摊率 Jv{"R!e"P
ACB Finance Limited 亚洲商业财务有限公司 E,yzy[gl
acceptable form of reciprocity 合理的互惠条件 IM&7h!
l"|
acceptable rate 适当利率;适当汇率 0 c'2rx
acceptance agreement 承兑协议 I9j+x])
acceptance for honour 参加承兑 *$Wx*Jo
acceptor 承兑人;接受人;受票人 q!h*3mN
m
acceptor for honour 参加承兑人 17[t_T&Ak9
accident insurance 意外保险 e!x-:F#4j
Accident Insurance Association of Hong Kong 香港意外保险公会 Vi-!E
accident insurance scheme 意外保险计划 [@?.}
!
accident year basis 意外年度基准 [F-u'h< *l
accommodation 通融;贷款 `::(jW.KO
accommodation bill 通融票据;空头票据 yLa5tv/
accommodation party 汇票代发人 `q{'_\gVt(
account balance 帐户余额;帐户结余 6%hEs6-R
account book 帐簿 &/#Tk>:
account collected in advance 预收款项 {c
EKz\RX
account current book 往来帐簿 k-PRV8WO
account of after-acquired property 事后取得的财产报告 s1b\I6&:J
account of defaulter 拖欠帐目 f!kdcr=/"
account payable 应付帐款 2d J)4
account payee only [A/C payee only] 只可转帐;存入收款人帐户 wTuRo
J
account receivable 应收帐款
g8qAJ4
account receivable report 应收帐款报表 Gqz)='
account statement 结单;帐单;会计财务报表 WF.$gBH"
account title 帐户名称;会计科目 zSvHv s
accountant's report 会计师报告 7z0uj
Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序;会计与核数程序 \7w85$
Accounting Arrangements 《会计安排》 C]cT*B^
accounting basis 会计基础 LFM5W&?
accounting by Official Receiver 破产管理署署长呈交的帐目 ?;7>`F6ld
Accounting Circular 《会计通告》 ~9jP++&
accounting class 会计类别 [&}<!:9'
accounting date 记帐日期;会计结算日期 l{SPV8[i
accounting for money 款项核算 3:gO7Uv
Accounting Officer 会计主任 ?@BaBU:o`F
accounting period 会计报告期;会计期 .?)oiPW#
accounting policy 会计政策;会计方针 {.8)gVBmA
accounting practice 会计惯例 ;? QAPTz
accounting principle 会计准则 Evgq}3
accounting record 会计记录 +A3\Hj&W
accounting report 会计报告 0lq4
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I8wVvs;k
Accounting Society of China 中国会计学会 ?BZ`mrH^
accounting statement 会计报表 8}b[Q/h!
accounting system 会计制度;会计系统 $<DA[
%pv
accounting transaction 会计事项;帐务交易 ]Lft^,7
accounting treatment 会计处理 _[Wrd?Z
accounting year 会计年度 >N"PLSY1
accretion 增值;添加 fe`G^hV
accrual 应计项目;应累算数目 bH]!~[
accrual basis 应计制;权责发生制 BJ2W}R
accrual basis accounting 应计制会计;权责发生制会计 &y wY?ox
accrue 应累算;应计 ! { aA*E{
accrued benefit 应累算利益
h/~BUg'
accrued charges 应计费用 *G"#.YvE
accrued cumulative preference share dividend 应累算的累积优先股股息 KvOI)"0(
accrued expenses 应累算费用 B{7/A[$%C
accrued interest payable 应付利息;应计未付利息 ~a,'
accrued interest receivable 应收利息;应计未收利息 WC; a
accrued right 累算权益 zC;lfy{f=
accruing profit 应累算的利润 6HQwL\r79
accumulated fiscal reserve 累积财政储备 JT_B@TO\
accumulated profit 累积利润;滚存溢利 k(Xv&Zn
accumulated reserve 累积储备 A{"t0Ai='0
accumulation of surplus income 累积收益盈余 vyy\^nL
acquired assets 既得资产 AdW7 vn
acquisition 收购;购置;取得 n
9M6wS
acquisition cost 购置成本 #$T"QL@
acquisition expenses 购置费用 >5W"a?(
acquisition of 100% interest 收购全部股权 wA&)y>n-
acquisition of control 取得控制权 [m&ZAq
acquisition of fixed assets 购置固定资产 %+J*oFwQu
acquisition of shell “买壳” 6MQ:C'8T&=
acquisition price 收购价 _
9]3S>Rn
act of God 天灾 7OHw/-j\
acting partner 执事合伙人 @y&,e,3!
active market 买卖活跃的市场;交投畅旺的市场;旺市 bncFrzp#o
active partner 积极参与的合伙人 }f*S 9V
active trading 交投活跃 p[:%Ck"$7
actual circulation 实际流通 m(]
IxI
actual cost 实际成本 eR;0pWVl
actual expenditure 实际开支;实际支出 zwK;6&(W
actual income 实际入息;实际收入;实际收益 ,6pH *b$
actual market 现货市场 8nR,G
W\
actual price 现货价;实际价格 "b7C0NE
actual profit 实际利润 W4Q]<<6&
actual quotation 实盘;实际价位;实际报价 A2S9h,t
actual year basis 按实际年度计算 9F!&y-
actuals 实货 2a-hf|b1
actuarial investigation 精算调查 Rj=Om
actuarial principle 精算原则 W}3vY]
actuarial report 精算师报告 qRLypm
Actuarial Society of Hong Kong 香港精算学会 YNk|UwJi
actuarial valuation 精算师估值 6GvnyJ{[
actuary 精算师 IbwRb
ad referendum agreement 暂定协议;有待覆核的协定 ^2@~AD`&h
ad valorem duty 从价税;按值征税 #0H[RU?
ad valorem duty system 从价税制 JFdzA
ad valorem fee 从价费 x*V<afLY[
ad valorem tariff 从价关税 ;Bi{;>3
additional allowance 额外免税额 C
=U4|h ~W
additional amount for unexpired risk 未过期风险的额外款额 ywte\}
additional assessable profit 补加应评税利润 rNp#5[e
additional assessment 补加评税 X|G+N(`|(
additional commitment 额外承担 4f,x@:Jw
additional commitment vote 额外承担拨款 ;O>fy:$'
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *h9vMks
o
additional dependent parent allowance 供养父母额外免税额 NE"fyX`
additional provision 额外拨款 net9KX4\
additional stamp duty 附加印花税 D3ad2vH
additional tax 补加税罚款;补加税款 B[50{;X
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 )FPbE^
s(
adjudged bankrupt 被裁定破产 "
z{w^k
adjudicated bankrupt 裁定破产人 ?>&Zm$5V
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ObzlZP
r@
adjudication of bankruptcy 裁定破产;宣告破产 4pv
:u:Z
adjudication of insolvency 裁定无力偿还债务 HskN(Ho
adjusted actual 经调整的实数;调整后的实数 JK^;-&
adjusted current assets 经调整的流动资产;调整后的流动资产 { VO4""m
adjusted figure 经调整的数字;调整后的数额 ~yN,F pD
adjusted liabilities 经调整的负债;调整后的负债 \f#ao<vQm
adjusted loss 经调整的亏损;调整后的亏损 <X*8Xzmv
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 lX3h'h
adjusted profit 经调整的利润;调整后的利润 =ndKG5
adjusted surplus 经调整的盈余额;调整后的盈余额 *Cw2 h
adjusted value 经调整的价值;调整后的价值 wt;aO_l
adjustment 调整;修订;理算〔保险〕 Ea?.HRxl
adjustment centre 调剂中心 AF6'JxG7
adjustment lag 调整过程的时间差距;调整时差 /G ;yxdb
adjustment mechanism 调整机制 -&}E:zoe
adjustment of loss 亏损调整 wP*Z/}Uum+
adjustment process 调整过程;调整程序 H;1}Nvvd
adjustment range 调整幅度 ^
cm^JyS)
administered exchange rate 受管制汇率 P_U-R%f