A: ryh"/lu[B
" M?dU^U^
A share A股;甲类股份 LD5`9-
abatement of tax 减税;减扣免税额
lN,a+S/'
ABN AMRO Bank N.V. 荷兰银行 ~wv$uL8y
above-the-line expenditure 线上项目支出;经常预算支出 ZAN~TG<n
above-the-line receipt 线上项目收入;经常预算收入 % X %zK1
ABSA Asia Limited 南非联合亚洲有限公司 RtHai[j
absolute change 绝对数值变更 \gPMYMd
absolute expenditure 实际开支 LPu*Lkx
absolute guideline figure 绝对准则数字 at@tS>D
v
absolute interest 绝对权益 _80L/92
absolute order of discharge 绝对破产解除令 BSgT
6K
absolute profit margin 绝对利润幅度 Q*PcO \Y!y
absolute value 实值;绝对值 QkD
~
absolutely vested interest 绝对既得权益 tUc<ExvP,
absorbed cost 已吸收成本;已分摊成本 jI*@&3
absorption 吸收;分摊;合并 ,@?9H ~\
absorption rate 吸收率;摊配率;分摊率 )?(Ux1:
w)
ACB Finance Limited 亚洲商业财务有限公司 83/m^^F{]
acceptable form of reciprocity 合理的互惠条件 `NgQ>KV!
acceptable rate 适当利率;适当汇率 \ f+;X
acceptance agreement 承兑协议 U), HrI>;
acceptance for honour 参加承兑 j8[U}~*^
acceptor 承兑人;接受人;受票人 rM
A%By^L-
acceptor for honour 参加承兑人 Y3&,U
accident insurance 意外保险 M57<e`m
Accident Insurance Association of Hong Kong 香港意外保险公会 4aBVO%t
accident insurance scheme 意外保险计划 Ti_G
accident year basis 意外年度基准 L@6]~[JvP
accommodation 通融;贷款 ?z l<"u
accommodation bill 通融票据;空头票据 t^YtP3`?b
accommodation party 汇票代发人 {%9@{Q'T.s
account balance 帐户余额;帐户结余 GAYn*'<
account book 帐簿 2672oFD
account collected in advance 预收款项 {x,)OgK!{
account current book 往来帐簿 tNzO1BK
account of after-acquired property 事后取得的财产报告 ut560,h~
account of defaulter 拖欠帐目 ^IuhHP
account payable 应付帐款 FP=-
jf/
account payee only [A/C payee only] 只可转帐;存入收款人帐户 8_HBcZWs
account receivable 应收帐款 r.zgLZ}3&V
account receivable report 应收帐款报表 #.HnO_sK_
account statement 结单;帐单;会计财务报表 &Y=~j?~Xm
account title 帐户名称;会计科目 PN]hG,q*4O
accountant's report 会计师报告 M`'DD-Q
Accountant's Report Rules 会计师报告规则 0'pB7^y
accounting and auditing procedure 会计与审计程序;会计与核数程序 P<vU!`x%q
Accounting Arrangements 《会计安排》 _%D7D~2r|
accounting basis 会计基础 JXe~
9/!
accounting by Official Receiver 破产管理署署长呈交的帐目 @XzfuuE]
Accounting Circular 《会计通告》 "ckK{kS4~
accounting class 会计类别 ]9/A=p?J@
accounting date 记帐日期;会计结算日期 L{F]uz_[x
accounting for money 款项核算 [y'blCb
Accounting Officer 会计主任 bs)wxU`Q*
accounting period 会计报告期;会计期 Tt~[hC
h
accounting policy 会计政策;会计方针 2h51zG#qd
accounting practice 会计惯例 Fd<Ouyxqe
accounting principle 会计准则 8o%Vn'^t
accounting record 会计记录 b,~pwbHf
accounting report 会计报告 i]k)wr(
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6X h7Bx1
Accounting Society of China 中国会计学会 vMou`[\WlJ
accounting statement 会计报表 oydP}X
accounting system 会计制度;会计系统 1%B9xLq
accounting transaction 会计事项;帐务交易 /K&9c
!]$C
accounting treatment 会计处理 Ah7"qv'L\
accounting year 会计年度 ]YhQQH1>]
accretion 增值;添加 oOI0q_bf
accrual 应计项目;应累算数目 -kLBq:M
accrual basis 应计制;权责发生制 mm:TR?^
accrual basis accounting 应计制会计;权责发生制会计 zu
@|"f^`
accrue 应累算;应计 ~"`e9Im
accrued benefit 应累算利益 N^oP,^+U
accrued charges 应计费用 T=42]h
accrued cumulative preference share dividend 应累算的累积优先股股息 6z U
accrued expenses 应累算费用 F=e;[uK\
accrued interest payable 应付利息;应计未付利息 j`.&4.7+
accrued interest receivable 应收利息;应计未收利息
*'8q?R?7g
accrued right 累算权益 `0]N#G
T
accruing profit 应累算的利润 ' abEY
accumulated fiscal reserve 累积财政储备 EEZ~Bs}d
accumulated profit 累积利润;滚存溢利 e7xv~C>g
accumulated reserve 累积储备 z3S"1L7
accumulation of surplus income 累积收益盈余 C;JW\J~W
acquired assets 既得资产 TM#L.xPMf
acquisition 收购;购置;取得 v0)Y, hW
acquisition cost 购置成本 !|4]V}JQ
acquisition expenses 购置费用 ?o+%ckH
acquisition of 100% interest 收购全部股权 G^dp9A
acquisition of control 取得控制权 QEt"T7a[/
acquisition of fixed assets 购置固定资产 >Df;1:U
acquisition of shell “买壳” Ss5@ n
acquisition price 收购价 Q<V1`e
act of God 天灾 u,8)M'UU
acting partner 执事合伙人 '12*'Q+{+
active market 买卖活跃的市场;交投畅旺的市场;旺市 VZcW
3/Y
active partner 积极参与的合伙人 8493Sw
active trading 交投活跃 y-.{){uaD
actual circulation 实际流通 |-S!)iG1V
actual cost 实际成本 d
5Ae67
actual expenditure 实际开支;实际支出 hv#$Zo<
actual income 实际入息;实际收入;实际收益 TX$dxHSPK
actual market 现货市场 `W)?d I?#M
actual price 现货价;实际价格 3h.,7,T
actual profit 实际利润 Z9M$*Zp
actual quotation 实盘;实际价位;实际报价 \)uA:v
actual year basis 按实际年度计算 @u/CNx,`X
actuals 实货 /"La@M37
actuarial investigation 精算调查 BSHS)_xs
actuarial principle 精算原则 -(
p%+`
actuarial report 精算师报告
V^Z5i]zT
Actuarial Society of Hong Kong 香港精算学会 _p: n\9k
actuarial valuation 精算师估值 (kY0<
actuary 精算师 hL/u5h%$
ad referendum agreement 暂定协议;有待覆核的协定 Wu{_QuAB
ad valorem duty 从价税;按值征税
$6UU58>n
ad valorem duty system 从价税制 "!vY{9,
ad valorem fee 从价费 084Us
s
ad valorem tariff 从价关税 +zch e
additional allowance 额外免税额 $[`rY D/.
additional amount for unexpired risk 未过期风险的额外款额 ].J;8}
additional assessable profit 补加应评税利润 #3_g8ni5X
additional assessment 补加评税 aG;F=e
additional commitment 额外承担 Ddq*}Pf0K
additional commitment vote 额外承担拨款 2C:u)}R7D
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B`R@%US
additional dependent parent allowance 供养父母额外免税额 N
5zWeFq@6
additional provision 额外拨款 b6k_u9m^E
additional stamp duty 附加印花税 e{87n>+,
additional tax 补加税罚款;补加税款 ?+d{Rh)y
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `!N}u
adjudged bankrupt 被裁定破产 IYq#|^)5+
adjudicated bankrupt 裁定破产人 :atd_6
adjudication fee 裁定费;评定印花税额手续费;评估契据费 b1#C,UWK
adjudication of bankruptcy 裁定破产;宣告破产 y[l{
UBue:
adjudication of insolvency 裁定无力偿还债务 &Cj~D$kDEu
adjusted actual 经调整的实数;调整后的实数 7)<Ib
j<M
adjusted current assets 经调整的流动资产;调整后的流动资产 -7w}+iS
adjusted figure 经调整的数字;调整后的数额 &S+*1<|`K
adjusted liabilities 经调整的负债;调整后的负债 dDl+
adjusted loss 经调整的亏损;调整后的亏损 6 L4\UTr
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 iB
W:t
adjusted profit 经调整的利润;调整后的利润 NX
%1L!
#
adjusted surplus 经调整的盈余额;调整后的盈余额 :^`j:B
adjusted value 经调整的价值;调整后的价值 {:"<E?+
adjustment 调整;修订;理算〔保险〕 \PT!m
bB?
adjustment centre 调剂中心 xV+\R/)x
adjustment lag 调整过程的时间差距;调整时差 M x,5
adjustment mechanism 调整机制 ?,riwDI 2
adjustment of loss 亏损调整 *LBF+L^C%
adjustment process 调整过程;调整程序 #FAW@6QG
adjustment range 调整幅度 f@ |[pT
administered exchange rate 受管制汇率 zP0<4E$M`