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A share A股;甲类股份 v] W1F,u
abatement of tax 减税;减扣免税额 GR_p1 C\
ABN AMRO Bank N.V. 荷兰银行 lS>=y#i3Xv
above-the-line expenditure 线上项目支出;经常预算支出 iRkOH]+K
above-the-line receipt 线上项目收入;经常预算收入 z[_R"+
ABSA Asia Limited 南非联合亚洲有限公司 s}z(|IrH
absolute change 绝对数值变更 ^?81.b|qb
absolute expenditure 实际开支 CvgPIrl
absolute guideline figure 绝对准则数字 F<H`8*q9
absolute interest 绝对权益 bEEJV F0
absolute order of discharge 绝对破产解除令 cob9h
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absolute profit margin 绝对利润幅度 Z5{*? 2
absolute value 实值;绝对值 qYQUr8
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absolutely vested interest 绝对既得权益 la!1[VeL
absorbed cost 已吸收成本;已分摊成本 ]JGKL5~p
absorption 吸收;分摊;合并 ~x76{.gT
absorption rate 吸收率;摊配率;分摊率
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ACB Finance Limited 亚洲商业财务有限公司 :qt82tbn
acceptable form of reciprocity 合理的互惠条件 Oct\He\.
acceptable rate 适当利率;适当汇率 *8pe<:A#p
acceptance agreement 承兑协议 0Ax>gj-`
acceptance for honour 参加承兑 4Ub?*
acceptor 承兑人;接受人;受票人 !W(/Y9g#
acceptor for honour 参加承兑人 ./aZV
accident insurance 意外保险 hqwz~Ky}
Accident Insurance Association of Hong Kong 香港意外保险公会 p
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accident insurance scheme 意外保险计划 :*^(OnIe
accident year basis 意外年度基准 Y)@oo=oG
accommodation 通融;贷款 \=
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accommodation bill 通融票据;空头票据 !nZI? z ;
accommodation party 汇票代发人 /zDSlj<c
account balance 帐户余额;帐户结余 (2hk <
account book 帐簿 Cb!`0%G
account collected in advance 预收款项 od|N-R
account current book 往来帐簿 '_Hb}'sFI
account of after-acquired property 事后取得的财产报告 CfWK6 >
account of defaulter 拖欠帐目 {H
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account payable 应付帐款 m
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 +dPE!:
account receivable 应收帐款 &@`H^8
account receivable report 应收帐款报表 +J}k_'4&
account statement 结单;帐单;会计财务报表
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account title 帐户名称;会计科目 & y 2GQJE
accountant's report 会计师报告 uv_P{%TK
Accountant's Report Rules 会计师报告规则 )%nt61P\W
accounting and auditing procedure 会计与审计程序;会计与核数程序 y
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Accounting Arrangements 《会计安排》 U)T/.L{0i
accounting basis 会计基础 q=j/s4~
accounting by Official Receiver 破产管理署署长呈交的帐目 oeRYyJ
Accounting Circular 《会计通告》 10QNV=yK7s
accounting class 会计类别 ^$Me#ls!
accounting date 记帐日期;会计结算日期 ! X#3w-K
accounting for money 款项核算 ;]8p:ME
Accounting Officer 会计主任 HY
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accounting period 会计报告期;会计期 Bm2}\KOI
accounting policy 会计政策;会计方针 8B% O%*5`
accounting practice 会计惯例 h P6fTZ=Ln
accounting principle 会计准则 s$3eJ|
accounting record 会计记录 ttJ:[ R'
accounting report 会计报告 d/-0B
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F".IB^}$
Accounting Society of China 中国会计学会 R'$ T6FB5
accounting statement 会计报表 B'[3kJ '
accounting system 会计制度;会计系统
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accounting transaction 会计事项;帐务交易 Qnu&GBM
accounting treatment 会计处理 -
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accounting year 会计年度 !x!L&p
accretion 增值;添加 PPIG?fK)
accrual 应计项目;应累算数目 .k?hb]2N
accrual basis 应计制;权责发生制 1 _:1/~R1
accrual basis accounting 应计制会计;权责发生制会计 Q Kuc21
accrue 应累算;应计 >GF(.:7
accrued benefit 应累算利益 l1.Aw|'D
accrued charges 应计费用 E]e[Ty1
accrued cumulative preference share dividend 应累算的累积优先股股息 J*W;{Vty
accrued expenses 应累算费用 D9pxe qf+=
accrued interest payable 应付利息;应计未付利息 9zM4D
accrued interest receivable 应收利息;应计未收利息 V
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accrued right 累算权益 nms<6kfzL
accruing profit 应累算的利润 VIlQzM;%^
accumulated fiscal reserve 累积财政储备 ]|\>O5eeu
accumulated profit 累积利润;滚存溢利 2H32wpY
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accumulated reserve 累积储备 GE| ^ryh
accumulation of surplus income 累积收益盈余 2>_LX!kyP]
acquired assets 既得资产 +cplM5X
acquisition 收购;购置;取得 iLQt9Hyk
acquisition cost 购置成本 Z ysUz
acquisition expenses 购置费用 oXZ@*
acquisition of 100% interest 收购全部股权 ~bm2_/RL
acquisition of control 取得控制权
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acquisition of fixed assets 购置固定资产 -|iA!w#31
acquisition of shell “买壳” '\vmfp=
acquisition price 收购价 J&0wl]w|O%
act of God 天灾 sMe~C>RD
acting partner 执事合伙人 `OpC-Z&
active market 买卖活跃的市场;交投畅旺的市场;旺市 W0 ,"V'C
active partner 积极参与的合伙人 _ZE$\5>-
active trading 交投活跃 {bsr
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actual circulation 实际流通 zdQu%q
actual cost 实际成本 y0y;1N'KK
actual expenditure 实际开支;实际支出 DB?PS^
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actual income 实际入息;实际收入;实际收益 Nv$gKC6 ,G
actual market 现货市场 YdL1(|EdM
actual price 现货价;实际价格 !gH.st
actual profit 实际利润 :|6D@
actual quotation 实盘;实际价位;实际报价 >C d&K9H
actual year basis 按实际年度计算 [T?6~^m=
actuals 实货 p]IhQnj2
actuarial investigation 精算调查 $S-;M0
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actuarial principle 精算原则 9g,L1 W*
actuarial report 精算师报告 *V<2\-
Actuarial Society of Hong Kong 香港精算学会 'H-YFB$l
actuarial valuation 精算师估值 ba:du
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actuary 精算师 ,i((;/O6
ad referendum agreement 暂定协议;有待覆核的协定 VH1c)FI
ad valorem duty 从价税;按值征税 ve/6-J!5Y.
ad valorem duty system 从价税制 KVe
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ad valorem fee 从价费 BE@H~<E J
ad valorem tariff 从价关税 {*P7)
additional allowance 额外免税额 \YF!< 2|[
additional amount for unexpired risk 未过期风险的额外款额 (Y@|h%1W
additional assessable profit 补加应评税利润 G5@fqh6ws
additional assessment 补加评税 .`8,$"`4)
additional commitment 额外承担 9'L0Al~L
additional commitment vote 额外承担拨款 @T=HcUP)
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $">NW&
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additional dependent parent allowance 供养父母额外免税额 o_+Qer=O6
additional provision 额外拨款 `U>b6{K
additional stamp duty 附加印花税 vM;dPE7
additional tax 补加税罚款;补加税款 *:\9T#h
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -2u+m
adjudged bankrupt 被裁定破产 1+ARV&bc
adjudicated bankrupt 裁定破产人 )C0X]?
adjudication fee 裁定费;评定印花税额手续费;评估契据费 745V!#3!M
adjudication of bankruptcy 裁定破产;宣告破产 g.VIe
adjudication of insolvency 裁定无力偿还债务 1Owk
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adjusted actual 经调整的实数;调整后的实数 :1
adjusted current assets 经调整的流动资产;调整后的流动资产 *bC^X'
adjusted figure 经调整的数字;调整后的数额 `-
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adjusted liabilities 经调整的负债;调整后的负债 |(8h:g
adjusted loss 经调整的亏损;调整后的亏损 4 sgwQ$m)
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 ?)<XuMh
adjusted profit 经调整的利润;调整后的利润 <Q~7a
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adjusted surplus 经调整的盈余额;调整后的盈余额 5}aC'j\
adjusted value 经调整的价值;调整后的价值 a;6\T*iJ!
adjustment 调整;修订;理算〔保险〕 &x5ZEe4
adjustment centre 调剂中心 c|a|z}(/J
adjustment lag 调整过程的时间差距;调整时差 ]ZATER)jq
adjustment mechanism 调整机制 &_^<B7aC'k
adjustment of loss 亏损调整 6spk* 8e
adjustment process 调整过程;调整程序 h\ek2K
adjustment range 调整幅度 tB?S0;yXjd
administered exchange rate 受管制汇率 wx'Tv