A: V?o&])?[
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A share A股;甲类股份 Zm5nLxM
abatement of tax 减税;减扣免税额 UFJEs[?+Te
ABN AMRO Bank N.V. 荷兰银行 bv_AJ4gS
above-the-line expenditure 线上项目支出;经常预算支出 hiT9H5 6>
above-the-line receipt 线上项目收入;经常预算收入 2%*|fF}I
ABSA Asia Limited 南非联合亚洲有限公司 F}\[eFf[
absolute change 绝对数值变更 FJ nG<5Rh
absolute expenditure 实际开支 I *1#
absolute guideline figure 绝对准则数字 !/[AQ{**T!
absolute interest 绝对权益 6pSRum
absolute order of discharge 绝对破产解除令 x%ZiE5#
absolute profit margin 绝对利润幅度 #0xm3rFy4
absolute value 实值;绝对值 baA HP"
absolutely vested interest 绝对既得权益 7=AO^:=bx
absorbed cost 已吸收成本;已分摊成本 RNsJ!or
absorption 吸收;分摊;合并 $d5&~I
absorption rate 吸收率;摊配率;分摊率 `<bCq\+`
ACB Finance Limited 亚洲商业财务有限公司 s;~J2h[
acceptable form of reciprocity 合理的互惠条件 X/K| WOO6
acceptable rate 适当利率;适当汇率 g(M(Hn7
acceptance agreement 承兑协议 5Xla_@WLW
acceptance for honour 参加承兑 06Sqn3MB
acceptor 承兑人;接受人;受票人 I]s:Ev[~
acceptor for honour 参加承兑人 &fh.w]\
accident insurance 意外保险 +*]SP@|IYI
Accident Insurance Association of Hong Kong 香港意外保险公会 a^(S!I
accident insurance scheme 意外保险计划 0R.Gjz*Q
accident year basis 意外年度基准 e=|F(iW
accommodation 通融;贷款 H7 o$O
accommodation bill 通融票据;空头票据 !hpTyO+%
accommodation party 汇票代发人 _AA`R`p;
account balance 帐户余额;帐户结余 v#zfs'
account book 帐簿 5LnB]dW
account collected in advance 预收款项 =rE`ib
account current book 往来帐簿 m^(E:6T
account of after-acquired property 事后取得的财产报告 im_0ur&'
account of defaulter 拖欠帐目 a'(lVZA;
account payable 应付帐款 m|g$'vjk
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7~QwlU3n<F
account receivable 应收帐款 ;L MEU_
account receivable report 应收帐款报表 #<^/yoH7C6
account statement 结单;帐单;会计财务报表 J:k@U42
account title 帐户名称;会计科目 E}E7VQjM
accountant's report 会计师报告 Q|zE@nLS
Accountant's Report Rules 会计师报告规则 l93Q"*_
accounting and auditing procedure 会计与审计程序;会计与核数程序 sP=2NqU3Q
Accounting Arrangements 《会计安排》 *&~sr
accounting basis 会计基础 s7X~OF(#
accounting by Official Receiver 破产管理署署长呈交的帐目
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Accounting Circular 《会计通告》 (W{ rv6cq
accounting class 会计类别 S@l
a.0HDA
accounting date 记帐日期;会计结算日期 oC;l5v<
accounting for money 款项核算 'ocwXyP,
Accounting Officer 会计主任 9^=t@
accounting period 会计报告期;会计期 ahz@HX
accounting policy 会计政策;会计方针 mDe+ M{/
accounting practice 会计惯例 &)/H?S;yN
accounting principle 会计准则 'bQs_
accounting record 会计记录 0 VWCm( f-
accounting report 会计报告 r[i~4N=
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8*Nt&`@
Accounting Society of China 中国会计学会 J_)z:`[yE
accounting statement 会计报表
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accounting system 会计制度;会计系统 G> 5=`
accounting transaction 会计事项;帐务交易 &'oacV=
accounting treatment 会计处理 1f bFNxo8M
accounting year 会计年度 EUYa =-
accretion 增值;添加 OQX{<pQ6
accrual 应计项目;应累算数目 4jue_jsle
accrual basis 应计制;权责发生制 t8wz'[z
accrual basis accounting 应计制会计;权责发生制会计 OM#OPB
rB
accrue 应累算;应计 8Y;zs7Y
accrued benefit 应累算利益 QL|:(QM
accrued charges 应计费用 GurE7J^=
accrued cumulative preference share dividend 应累算的累积优先股股息 +A&IxsTq5=
accrued expenses 应累算费用 fQ?n(
accrued interest payable 应付利息;应计未付利息 n?KS]ar>
accrued interest receivable 应收利息;应计未收利息 lpX p)r+
accrued right 累算权益 `U?H^,FVA
accruing profit 应累算的利润 "ZK5P&d
accumulated fiscal reserve 累积财政储备 &t=>:C$1Y
accumulated profit 累积利润;滚存溢利 V.G9J!?<P
accumulated reserve 累积储备 uk>
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accumulation of surplus income 累积收益盈余 SS<+fWXE
acquired assets 既得资产
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acquisition 收购;购置;取得
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acquisition cost 购置成本 O( sFs1
acquisition expenses 购置费用 ;V}FbWz^v6
acquisition of 100% interest 收购全部股权 e&]`X HC9
acquisition of control 取得控制权 8b#Yd
acquisition of fixed assets 购置固定资产 C`K9WJOD
acquisition of shell “买壳” hZF&PV5H
acquisition price 收购价
)Q pP1[
act of God 天灾 ZJJl944
acting partner 执事合伙人 7 +W?Qo
active market 买卖活跃的市场;交投畅旺的市场;旺市 h"Yqm"U/
active partner 积极参与的合伙人 B}xo|:f!zj
active trading 交投活跃 e|+;j}^C
actual circulation 实际流通 H?r;S 5)c
actual cost 实际成本 dXcMysRc%&
actual expenditure 实际开支;实际支出 3YNkT"~T
actual income 实际入息;实际收入;实际收益 Xrzh*sp
actual market 现货市场 {G*:N[pJp
actual price 现货价;实际价格 PXQ9P<m
actual profit 实际利润 p?gLW/n
actual quotation 实盘;实际价位;实际报价 b<H6D}
actual year basis 按实际年度计算 0?*I_[Y
actuals 实货 2b&;Y /z
actuarial investigation 精算调查 DEeL48{R
actuarial principle 精算原则 $vicHuX!
actuarial report 精算师报告 jKi*3-&
Actuarial Society of Hong Kong 香港精算学会 XU })3]/
actuarial valuation 精算师估值 7!840 :a?+
actuary 精算师 D+U/ ]sW
ad referendum agreement 暂定协议;有待覆核的协定 "=RoI
ad valorem duty 从价税;按值征税 g!|E!\p
ad valorem duty system 从价税制 rM?Dp2
ad valorem fee 从价费 nQYS{`hk
ad valorem tariff 从价关税 .g`*cDW^=
additional allowance 额外免税额 !Z2n;.w
additional amount for unexpired risk 未过期风险的额外款额 #dm@%~B{.
additional assessable profit 补加应评税利润 ).`a-Pv
additional assessment 补加评税 _e@qv;*
additional commitment 额外承担 z#
?w/NE
additional commitment vote 额外承担拨款 c(=O`%B{
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7G=P|T\
additional dependent parent allowance 供养父母额外免税额
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additional provision 额外拨款 PY:#F|uHS`
additional stamp duty 附加印花税 bOGD
z|H``
additional tax 补加税罚款;补加税款 ImY*cW=M
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 )BTs *7 j
adjudged bankrupt 被裁定破产
<cOE6;d#
adjudicated bankrupt 裁定破产人 (pK4i5lT
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ,* vnt6C*
adjudication of bankruptcy 裁定破产;宣告破产 s6hWq&C
adjudication of insolvency 裁定无力偿还债务 9: |K]y
adjusted actual 经调整的实数;调整后的实数 3\
.)y49,1
adjusted current assets 经调整的流动资产;调整后的流动资产 $ u.T1v
adjusted figure 经调整的数字;调整后的数额 Wn#JYp
adjusted liabilities 经调整的负债;调整后的负债 >2{HH\
adjusted loss 经调整的亏损;调整后的亏损 RV*Zi\-X
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 Gqc6).tn
adjusted profit 经调整的利润;调整后的利润 B148wh#r
adjusted surplus 经调整的盈余额;调整后的盈余额 q9(}wvtr
adjusted value 经调整的价值;调整后的价值 v@s`l#
adjustment 调整;修订;理算〔保险〕 Ln%_8yth
adjustment centre 调剂中心 U)1qsUDF
adjustment lag 调整过程的时间差距;调整时差 Llc|j&yHQ
adjustment mechanism 调整机制 CN>};>WlG
adjustment of loss 亏损调整 Sqt"G6<
adjustment process 调整过程;调整程序 f?^xh
adjustment range 调整幅度 \$|UFx
administered exchange rate 受管制汇率 EUS]Se2