A: y]imZ4{/
IB<d
A share A股;甲类股份 M;NX:mX9
abatement of tax 减税;减扣免税额 r/sNrB1U"y
ABN AMRO Bank N.V. 荷兰银行 p7Cs.2>M>S
above-the-line expenditure 线上项目支出;经常预算支出 7KPwQ?SjT
above-the-line receipt 线上项目收入;经常预算收入 YP9^Bp{0
ABSA Asia Limited 南非联合亚洲有限公司 .2pK.$.
absolute change 绝对数值变更 2%>FR4a
absolute expenditure 实际开支 -+5>|N#
absolute guideline figure 绝对准则数字 Tr|JYLwF
absolute interest 绝对权益 P$sxr
absolute order of discharge 绝对破产解除令 AEuG v}#
absolute profit margin 绝对利润幅度 iUwzs&frd
absolute value 实值;绝对值 ':}\4j&{E
absolutely vested interest 绝对既得权益 2Hdu:"j
absorbed cost 已吸收成本;已分摊成本 $|@ r!/W
absorption 吸收;分摊;合并 bfO=;S]b!
absorption rate 吸收率;摊配率;分摊率 mt`.6Xz~
ACB Finance Limited 亚洲商业财务有限公司 &?vgP!d&M
acceptable form of reciprocity 合理的互惠条件 H1T.(M/"
acceptable rate 适当利率;适当汇率 nd(S3rct&
acceptance agreement 承兑协议 -
DCbko
acceptance for honour 参加承兑 V,9cl,z+
acceptor 承兑人;接受人;受票人 rbQR,Nf2x
acceptor for honour 参加承兑人 bi:8(Q$w:`
accident insurance 意外保险 J=L5=G7(
Accident Insurance Association of Hong Kong 香港意外保险公会 ]HdCt 3X
accident insurance scheme 意外保险计划 KU;9}!#
accident year basis 意外年度基准 _FEFx
accommodation 通融;贷款 SzRmF1<
accommodation bill 通融票据;空头票据 v@Ox:wl>
accommodation party 汇票代发人 SB7c.H,
account balance 帐户余额;帐户结余 mqJ_W[y7
account book 帐簿 <1%$Vq
account collected in advance 预收款项 `-&K~^-cH
account current book 往来帐簿 5PW^j\G-f
account of after-acquired property 事后取得的财产报告 *'X3z@R
account of defaulter 拖欠帐目 `W-Fssu
account payable 应付帐款 @P"p+
account payee only [A/C payee only] 只可转帐;存入收款人帐户 L+QLLcS~EM
account receivable 应收帐款 # [a*rD%m
account receivable report 应收帐款报表 Q,9oKg
account statement 结单;帐单;会计财务报表 D6^6}1WI
account title 帐户名称;会计科目 i LAscb
accountant's report 会计师报告 X7wKy(g
Accountant's Report Rules 会计师报告规则 W%)Y#C
accounting and auditing procedure 会计与审计程序;会计与核数程序 _2nx^E(pd
Accounting Arrangements 《会计安排》 'QIqBU'~
accounting basis 会计基础 g ci
accounting by Official Receiver 破产管理署署长呈交的帐目 !a<ng&H^U
Accounting Circular 《会计通告》 wf$s*|z
accounting class 会计类别 HmwT~
accounting date 记帐日期;会计结算日期 m`_ONm'T&
accounting for money 款项核算 j5ve2LiFV%
Accounting Officer 会计主任 >*n0n!vF
accounting period 会计报告期;会计期 XrPfotj1
accounting policy 会计政策;会计方针 T#)P`q
accounting practice 会计惯例 3Y~>qGQwh
accounting principle 会计准则 /=, nGk>
accounting record 会计记录 :eg4z )
accounting report 会计报告 JG,%qFlk
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U?=Dg1
Accounting Society of China 中国会计学会 63A.@mL
accounting statement 会计报表 ((I%'
accounting system 会计制度;会计系统 L:8q8i
accounting transaction 会计事项;帐务交易 V_:&S2j
accounting treatment 会计处理 (~en
(
accounting year 会计年度 5Dl/aHb
accretion 增值;添加 Tqk\XILG N
accrual 应计项目;应累算数目 F/A|(AH'
accrual basis 应计制;权责发生制 ${)b[22":
accrual basis accounting 应计制会计;权责发生制会计 L^Fy#p
accrue 应累算;应计 /SrAW`;"
accrued benefit 应累算利益 9I/N4sou
accrued charges 应计费用 5^KWCS7@
accrued cumulative preference share dividend 应累算的累积优先股股息 d:{O\
accrued expenses 应累算费用 @fV9
S"TcM
accrued interest payable 应付利息;应计未付利息 !L8#@BjU
accrued interest receivable 应收利息;应计未收利息 |a%Tp3Q~
accrued right 累算权益 5 BJmA2L
accruing profit 应累算的利润 2[;_d;oB @
accumulated fiscal reserve 累积财政储备 o+9j?|M
accumulated profit 累积利润;滚存溢利 6i*sm.SDw
accumulated reserve 累积储备
sse.*75U
accumulation of surplus income 累积收益盈余 -S+zmo8
acquired assets 既得资产 %!L9)(}"
acquisition 收购;购置;取得 65m"J'
acquisition cost 购置成本 =kqt
acquisition expenses 购置费用 `V3Fx{
acquisition of 100% interest 收购全部股权 Rx|;=-8zg
acquisition of control 取得控制权 jZ3fKyp#
acquisition of fixed assets 购置固定资产 [66!bM&
acquisition of shell “买壳” &yol_%C
acquisition price 收购价 W 8!Qv8rf
act of God 天灾 Lu0x
(/
acting partner 执事合伙人 zkdetrR
active market 买卖活跃的市场;交投畅旺的市场;旺市 (2
a`XwR
active partner 积极参与的合伙人 Z*2Vpnqh\
active trading 交投活跃 w8D"CwS1Rx
actual circulation 实际流通 IyPnp&_
actual cost 实际成本 >6pf$0
actual expenditure 实际开支;实际支出 =4!e&o
actual income 实际入息;实际收入;实际收益 50C
actual market 现货市场 <1COZ)
actual price 现货价;实际价格 tlt*fH$.
actual profit 实际利润 "2T#M
O/
actual quotation 实盘;实际价位;实际报价 @jlw_ob2g
actual year basis 按实际年度计算 u=_mvN
actuals 实货 Ji 0
tQV
actuarial investigation 精算调查 Vl!6W@g
actuarial principle 精算原则 t>B;w14
actuarial report 精算师报告 }Ys>(w
Actuarial Society of Hong Kong 香港精算学会 BFJnV.0M!
actuarial valuation 精算师估值 lo!+f"7ym\
actuary 精算师 RlDn0s
ad referendum agreement 暂定协议;有待覆核的协定 .%C|+#&d
ad valorem duty 从价税;按值征税 (DP &B%Sf
ad valorem duty system 从价税制 mju>>\9
ad valorem fee 从价费 R n*
L
ad valorem tariff 从价关税 QW~1%`
additional allowance 额外免税额 NS6:yX,/
additional amount for unexpired risk 未过期风险的额外款额 qc~iQSI
additional assessable profit 补加应评税利润 @[i4^
additional assessment 补加评税 az|N-?u
additional commitment 额外承担 =6|&Jt
additional commitment vote 额外承担拨款 N<KS(@v
y
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +V^;.P</
additional dependent parent allowance 供养父母额外免税额 h.s+)
fl\
additional provision 额外拨款 fLm*1S|%\
additional stamp duty 附加印花税 E'.7xDN
additional tax 补加税罚款;补加税款 Yr=Y@~ XL
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 f &wb
adjudged bankrupt 被裁定破产 JOim3(5?s
adjudicated bankrupt 裁定破产人 }:*]aL<7_
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Y.ToIka{
adjudication of bankruptcy 裁定破产;宣告破产
{ Z5nGG
adjudication of insolvency 裁定无力偿还债务 W#C*5@ 8
adjusted actual 经调整的实数;调整后的实数 Y~E`9
adjusted current assets 经调整的流动资产;调整后的流动资产 h_IDO%
adjusted figure 经调整的数字;调整后的数额 4^OY
C
adjusted liabilities 经调整的负债;调整后的负债 >q1L2',pK
adjusted loss 经调整的亏损;调整后的亏损
WPG(@zD
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 7y@P
a&^8
adjusted profit 经调整的利润;调整后的利润 {9aE5kR
adjusted surplus 经调整的盈余额;调整后的盈余额 6ez<g
Uf
adjusted value 经调整的价值;调整后的价值 P &e\)Z|
adjustment 调整;修订;理算〔保险〕 n%s
]30Xs
adjustment centre 调剂中心 ^7KH _t8
adjustment lag 调整过程的时间差距;调整时差 a1y-3z
adjustment mechanism 调整机制 t; {F%9j{
adjustment of loss 亏损调整 ^vO+(p
adjustment process 调整过程;调整程序 &wE%<"aRAl
adjustment range 调整幅度 &<U0ZvrsH
administered exchange rate 受管制汇率 q,eVjt
F