A: }r,\0Wm
7},A.q
A share A股;甲类股份 Z~5) )5Ye;
abatement of tax 减税;减扣免税额 hx;f/EPx
ABN AMRO Bank N.V. 荷兰银行 *IG
$"nu
above-the-line expenditure 线上项目支出;经常预算支出 ?e7]U*jEU
above-the-line receipt 线上项目收入;经常预算收入 OmYVJt_
ABSA Asia Limited 南非联合亚洲有限公司 M^
FY6TT4O
absolute change 绝对数值变更 #+I'V\[
absolute expenditure 实际开支 Swi#^i
absolute guideline figure 绝对准则数字 iGN\ >m}
absolute interest 绝对权益 ahBqYAK9
absolute order of discharge 绝对破产解除令 D &
@]
absolute profit margin 绝对利润幅度 hp\&g2_S0W
absolute value 实值;绝对值 pfA6?tP`
absolutely vested interest 绝对既得权益 JAPr[O&
absorbed cost 已吸收成本;已分摊成本 yIMqQSt79z
absorption 吸收;分摊;合并 JfY*#({y
absorption rate 吸收率;摊配率;分摊率 *XVwTW[a
ACB Finance Limited 亚洲商业财务有限公司 !rvEo =^
acceptable form of reciprocity 合理的互惠条件 )Fw/Cu
acceptable rate 适当利率;适当汇率 /ZLY@&M
acceptance agreement 承兑协议 TJ|Jv8j<s
acceptance for honour 参加承兑 Cs'LrUB?=U
acceptor 承兑人;接受人;受票人 qe~x?FO_>
acceptor for honour 参加承兑人 A'WR!*Yt
accident insurance 意外保险 ?pDr"XH~
Accident Insurance Association of Hong Kong 香港意外保险公会 6cQgp]%
accident insurance scheme 意外保险计划 okNo-\Dh!
accident year basis 意外年度基准 sp9gz~Kq
accommodation 通融;贷款 \mqx '
accommodation bill 通融票据;空头票据 Qz
i?%&
accommodation party 汇票代发人 eI
#Gx_mg
account balance 帐户余额;帐户结余 {K z,_bo
account book 帐簿 W
U(_N*a
account collected in advance 预收款项 g?C;b>4
account current book 往来帐簿 *GP2>oEM
account of after-acquired property 事后取得的财产报告 Y.tx$%
account of defaulter 拖欠帐目 s\ IKSoE
account payable 应付帐款 cNs'GfD}
account payee only [A/C payee only] 只可转帐;存入收款人帐户 hlTbC
l
account receivable 应收帐款 6_LeP9s )
account receivable report 应收帐款报表 e|~MJu+1
account statement 结单;帐单;会计财务报表 +n3I\7G>
account title 帐户名称;会计科目 0c_xPBbB+
accountant's report 会计师报告 >t D=t8
Accountant's Report Rules 会计师报告规则 zM0NRERi
accounting and auditing procedure 会计与审计程序;会计与核数程序 @NHh-&;w
Accounting Arrangements 《会计安排》 {7o#Ve
accounting basis 会计基础 8xpplo8
accounting by Official Receiver 破产管理署署长呈交的帐目 wBPo{
Accounting Circular 《会计通告》 5En6f`nR{
accounting class 会计类别 1v o)]ff
accounting date 记帐日期;会计结算日期 p7h#.m~Qu
accounting for money 款项核算 1+o]+Jz|
Accounting Officer 会计主任 >4 OXG7.&f
accounting period 会计报告期;会计期 /@os*c|je
accounting policy 会计政策;会计方针 |"H 2'L$
accounting practice 会计惯例 1^iBS
accounting principle 会计准则 xQy,1f3s+
accounting record 会计记录 L9x-90'q,
accounting report 会计报告 /
)0hsQs
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k[=qx{Osx%
Accounting Society of China 中国会计学会 0p.bmQSH
accounting statement 会计报表 )?n'ZhsX
accounting system 会计制度;会计系统 g 7oY 1;
accounting transaction 会计事项;帐务交易 GK?ual1
accounting treatment 会计处理 'U@
o!\=a
accounting year 会计年度 {(73*-~$
accretion 增值;添加 E?m~DYnU
accrual 应计项目;应累算数目 {]vD@ )k
accrual basis 应计制;权责发生制 2*Z2uV^
accrual basis accounting 应计制会计;权责发生制会计 R>'
%}|v/
accrue 应累算;应计 ^?z%f_ri
accrued benefit 应累算利益 en<mm#Ab
accrued charges 应计费用 J[ds.~ $
accrued cumulative preference share dividend 应累算的累积优先股股息 M5xJ_yjG
accrued expenses 应累算费用 8:cbr/F<
accrued interest payable 应付利息;应计未付利息 f|RmAP;X,
accrued interest receivable 应收利息;应计未收利息 }xZi Ct
accrued right 累算权益 P
rt}
01$
accruing profit 应累算的利润 ^xo<$
zn
accumulated fiscal reserve 累积财政储备 UA[`{rf
accumulated profit 累积利润;滚存溢利 _Hb;)9y
accumulated reserve 累积储备 =TB_|`5;j
accumulation of surplus income 累积收益盈余 7y=>Wa ?T[
acquired assets 既得资产 p [ O6
acquisition 收购;购置;取得 :qYp%Ub
acquisition cost 购置成本 W{p
}N
acquisition expenses 购置费用 3;nOm =I
acquisition of 100% interest 收购全部股权 -@TY8#O#-
acquisition of control 取得控制权 Ts iJK
acquisition of fixed assets 购置固定资产 nhI+xqfn
acquisition of shell “买壳” *MF9_V)8V
acquisition price 收购价 =KRM`_QShg
act of God 天灾 +z
>)'#
acting partner 执事合伙人 8`=?_zF
active market 买卖活跃的市场;交投畅旺的市场;旺市 $-4](br|
active partner 积极参与的合伙人 (Wzp sDte
active trading 交投活跃 .hTqZvDa
actual circulation 实际流通 MDMd$]CW
actual cost 实际成本 '3.\+^3
actual expenditure 实际开支;实际支出 Z9{~t
actual income 实际入息;实际收入;实际收益 [g}Cve#i
actual market 现货市场 'o$j~Mr
actual price 现货价;实际价格 \j8vf0c5b
actual profit 实际利润 _k84#E0
actual quotation 实盘;实际价位;实际报价 !\4x{Wa]
actual year basis 按实际年度计算 |OQ]F
actuals 实货 V>6klA}o
actuarial investigation 精算调查 l.YE@EL
actuarial principle 精算原则 w$2q00R>
actuarial report 精算师报告 >7U/TVd&
Actuarial Society of Hong Kong 香港精算学会 }$6L]
actuarial valuation 精算师估值 }\4yU=JPK
actuary 精算师 m*0YMS>Y |
ad referendum agreement 暂定协议;有待覆核的协定 dab]>% M
ad valorem duty 从价税;按值征税 ^W |YE72Y
ad valorem duty system 从价税制 V&mkS
ad valorem fee 从价费 )ycI.[C
ad valorem tariff 从价关税 N['DqS =
additional allowance 额外免税额 MBLZ:A |
C
additional amount for unexpired risk 未过期风险的额外款额 uU
d"l,V
additional assessable profit 补加应评税利润 ]xC56se
additional assessment 补加评税 ]HKt7 %,
additional commitment 额外承担 RQ+, 7Ir
additional commitment vote 额外承担拨款 ">V&{a-C4
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZR>BK,
additional dependent parent allowance 供养父母额外免税额 Q3@ zUjq_Q
additional provision 额外拨款 '|}A/`
additional stamp duty 附加印花税 XM'tIE+|
additional tax 补加税罚款;补加税款 *PmZqe
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 p1N}2]e
adjudged bankrupt 被裁定破产 n,I3\l9
adjudicated bankrupt 裁定破产人 *^>"
h@J
adjudication fee 裁定费;评定印花税额手续费;评估契据费 g_>&R58
adjudication of bankruptcy 裁定破产;宣告破产 Rv1W &s&
adjudication of insolvency 裁定无力偿还债务 -L2.cN_
adjusted actual 经调整的实数;调整后的实数 U}92%W?
adjusted current assets 经调整的流动资产;调整后的流动资产 InP E_
adjusted figure 经调整的数字;调整后的数额 jIh1)*]054
adjusted liabilities 经调整的负债;调整后的负债 i_qY=*a?y
adjusted loss 经调整的亏损;调整后的亏损 *WE8J#]d
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ZmK=8iN9J
adjusted profit 经调整的利润;调整后的利润 WjD885Xo
adjusted surplus 经调整的盈余额;调整后的盈余额 OB>Hiy
adjusted value 经调整的价值;调整后的价值 S^O9}<2g
adjustment 调整;修订;理算〔保险〕 ]n^iG7aB?
adjustment centre 调剂中心 5F kdGF
adjustment lag 调整过程的时间差距;调整时差 ^eW<-
n@^
adjustment mechanism 调整机制 Ni~IY#
'
adjustment of loss 亏损调整 Nd8>p.iqO
adjustment process 调整过程;调整程序 /wDf,Hduz
adjustment range 调整幅度 /=2aD5r
administered exchange rate 受管制汇率 <G})$f'x2