A: t,/ G
AtT7~cVe
A share A股;甲类股份 Vl^(K_`(
abatement of tax 减税;减扣免税额 sp K8^sh
ABN AMRO Bank N.V. 荷兰银行 iL/c^(1
above-the-line expenditure 线上项目支出;经常预算支出 |vI*S5kn6A
above-the-line receipt 线上项目收入;经常预算收入 5
Qgu:)}
ABSA Asia Limited 南非联合亚洲有限公司 |IxHtg3>6{
absolute change 绝对数值变更 TnW`
#.f
absolute expenditure 实际开支 6BE,L
absolute guideline figure 绝对准则数字 kpOdyn(
absolute interest 绝对权益 :X2_#qW#C
absolute order of discharge 绝对破产解除令 2& Q\W
absolute profit margin 绝对利润幅度 rPxRGoR
absolute value 实值;绝对值 )u?f| D
absolutely vested interest 绝对既得权益 pEyZH!W
absorbed cost 已吸收成本;已分摊成本 z]7 WC
absorption 吸收;分摊;合并 VRo&1:
absorption rate 吸收率;摊配率;分摊率 y\Wn:RR1 [
ACB Finance Limited 亚洲商业财务有限公司 b,!C
8rJ
acceptable form of reciprocity 合理的互惠条件 !-I,Dh-A
acceptable rate 适当利率;适当汇率 U
poSC
acceptance agreement 承兑协议 B|`?hw@g+
acceptance for honour 参加承兑 unDW2#GX
acceptor 承兑人;接受人;受票人 _~FfG!H ^X
acceptor for honour 参加承兑人 DP_b9o
\5
accident insurance 意外保险 r6<;bO(
Accident Insurance Association of Hong Kong 香港意外保险公会 Bk8}K=%w
accident insurance scheme 意外保险计划 nz 10/nw
accident year basis 意外年度基准 zLJ>)v$81
accommodation 通融;贷款 bpu`'Vx
accommodation bill 通融票据;空头票据 Y,L`WeQY.
accommodation party 汇票代发人 uWS]l[Ga
account balance 帐户余额;帐户结余 Ou[K7-m%&
account book 帐簿 ]4~Yi1]
account collected in advance 预收款项
3@Ndn
account current book 往来帐簿 2- iY:r
account of after-acquired property 事后取得的财产报告 DYX{v`>f^
account of defaulter 拖欠帐目 Sv =YI
account payable 应付帐款 m\teE]8x
account payee only [A/C payee only] 只可转帐;存入收款人帐户 KQ~y;{h?b
account receivable 应收帐款 4:MvC^X~z
account receivable report 应收帐款报表 rFzNdiY
account statement 结单;帐单;会计财务报表 k@xinK%O{
account title 帐户名称;会计科目 c!w[)>v
accountant's report 会计师报告 }n)0}U5;0
Accountant's Report Rules 会计师报告规则 74e=zW?
accounting and auditing procedure 会计与审计程序;会计与核数程序 XQ1]F{?/
H
Accounting Arrangements 《会计安排》 C T~6T&'
accounting basis 会计基础 #.8v[TkKq
accounting by Official Receiver 破产管理署署长呈交的帐目 KXKT5E$
Accounting Circular 《会计通告》 s.M39W?
accounting class 会计类别 =7!s8D,[
accounting date 记帐日期;会计结算日期 =OufafZb
accounting for money 款项核算 %:26v
Accounting Officer 会计主任 =DwLNyjU4
accounting period 会计报告期;会计期 b'4a;k!rS
accounting policy 会计政策;会计方针 2gWR2 H@
accounting practice 会计惯例 t{;2$z 0
accounting principle 会计准则 9.)z]Gav
accounting record 会计记录 &%J{uRp
accounting report 会计报告 w4L()eP#?=
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <4
{m99
Accounting Society of China 中国会计学会 z+Xr2B
accounting statement 会计报表 EBh dP
accounting system 会计制度;会计系统 aEf3hB* ~
accounting transaction 会计事项;帐务交易 P9!awLM-
accounting treatment 会计处理 d` GN!^
accounting year 会计年度 c[2t,+O
accretion 增值;添加 (KI9j7
accrual 应计项目;应累算数目 m.++nF
accrual basis 应计制;权责发生制 _'D(>e?
accrual basis accounting 应计制会计;权责发生制会计 `%YMUBaI
accrue 应累算;应计 Ry95a%&/s
accrued benefit 应累算利益 wx-\@{E
accrued charges 应计费用 }u#3 hYa
accrued cumulative preference share dividend 应累算的累积优先股股息 f y2vAwl
accrued expenses 应累算费用 )\])?q61
accrued interest payable 应付利息;应计未付利息 y&(#C:
N
accrued interest receivable 应收利息;应计未收利息 #7;?Ls
accrued right 累算权益 A
ojL4H|
accruing profit 应累算的利润 2n.HmS
accumulated fiscal reserve 累积财政储备 628iN%
[-
accumulated profit 累积利润;滚存溢利 =A!oLe$%
accumulated reserve 累积储备 GR|\OJ<2
accumulation of surplus income 累积收益盈余 =
#-zK:4
acquired assets 既得资产 G=y~)B}
acquisition 收购;购置;取得 b}TvQ+W]2
acquisition cost 购置成本 !-M Y<'
acquisition expenses 购置费用 )\yK61aX
acquisition of 100% interest 收购全部股权 E6 oC^,ZRy
acquisition of control 取得控制权 Cab-:2L]
acquisition of fixed assets 购置固定资产 'p5M|h\:T
acquisition of shell “买壳” GZO:lDdA
acquisition price 收购价 WIU]>_$.
act of God 天灾 pW+uVv,
acting partner 执事合伙人 ;_\yg
)X,
active market 买卖活跃的市场;交投畅旺的市场;旺市 h: yJ
active partner 积极参与的合伙人 D%+
yp
active trading 交投活跃 G^B>
C
actual circulation 实际流通 9(t(sP_
actual cost 实际成本 |ufL s
actual expenditure 实际开支;实际支出 <M\&zHv
actual income 实际入息;实际收入;实际收益 Tdh(J",d
actual market 现货市场 LZ wCe$1
actual price 现货价;实际价格 g} !{_z
actual profit 实际利润 JDf>Qg{
actual quotation 实盘;实际价位;实际报价 6y!U68L;B
actual year basis 按实际年度计算 z~2{`pET
actuals 实货 J
2}poNmm
actuarial investigation 精算调查 e^lX|L>o
actuarial principle 精算原则 NzAh3k
actuarial report 精算师报告 o2dO\$'
Actuarial Society of Hong Kong 香港精算学会 k.C&6*l!5;
actuarial valuation 精算师估值 nA0%M1a
actuary 精算师 (Yz[SK=U}
ad referendum agreement 暂定协议;有待覆核的协定 HW]?%9a
ad valorem duty 从价税;按值征税 Yuw:W:wY
ad valorem duty system 从价税制 NWh1u`
ad valorem fee 从价费 T
1q27I
ad valorem tariff 从价关税 "gy&eR>
additional allowance 额外免税额 D\G.p |9=
additional amount for unexpired risk 未过期风险的额外款额 _<RTe
s
additional assessable profit 补加应评税利润 tAq0Z)
additional assessment 补加评税 =/K)hI!u
additional commitment 额外承担 eP"B3Jw
additional commitment vote 额外承担拨款 @'>RGaPV
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0GxJja
additional dependent parent allowance 供养父母额外免税额 Iuz_u2"C
additional provision 额外拨款 (o*YGYC
additional stamp duty 附加印花税 PP{9Y Vr
additional tax 补加税罚款;补加税款 =Rx4ZqTI|
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~;9n6U
adjudged bankrupt 被裁定破产 ,=\.L_'
adjudicated bankrupt 裁定破产人 Btxtu"]nJo
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +YZo-tE
adjudication of bankruptcy 裁定破产;宣告破产 >SQzE
adjudication of insolvency 裁定无力偿还债务
WP*}X7IS
adjusted actual 经调整的实数;调整后的实数 XA<h,ONE?
adjusted current assets 经调整的流动资产;调整后的流动资产 %SB4_ r*<
adjusted figure 经调整的数字;调整后的数额 |'-aR@xJ
adjusted liabilities 经调整的负债;调整后的负债 }
$z(?b
adjusted loss 经调整的亏损;调整后的亏损 ]=t}8H
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 ,
r*Kxy
adjusted profit 经调整的利润;调整后的利润 wxqX42v
adjusted surplus 经调整的盈余额;调整后的盈余额 1N(#4mE=
adjusted value 经调整的价值;调整后的价值 Ea
S[W?u}
adjustment 调整;修订;理算〔保险〕 N `:MF 9
adjustment centre 调剂中心 @Dfg6<0
adjustment lag 调整过程的时间差距;调整时差 YIwa
= ^
adjustment mechanism 调整机制 K?J_cnJ`
adjustment of loss 亏损调整 la<.B^
adjustment process 调整过程;调整程序 [3bPoAr\
adjustment range 调整幅度 lv=q( &
administered exchange rate 受管制汇率 g;=VuQuP|