A: A
KO#$OJE
nXDU8|"
A share A股;甲类股份 =,0E]MZ
abatement of tax 减税;减扣免税额 >9{Gdq[gyr
ABN AMRO Bank N.V. 荷兰银行 p=U*4[9k
above-the-line expenditure 线上项目支出;经常预算支出 od{b]HvgS
above-the-line receipt 线上项目收入;经常预算收入 _ x&Y'X|
ABSA Asia Limited 南非联合亚洲有限公司 nB ?$W4
absolute change 绝对数值变更 ](3e +JC
absolute expenditure 实际开支 2R&msdF
absolute guideline figure 绝对准则数字 ,K Ebnk|i
absolute interest 绝对权益 :E/]Bjq$;
absolute order of discharge 绝对破产解除令 etdI:N*x
absolute profit margin 绝对利润幅度 /,'D4s:Gg
absolute value 实值;绝对值 o5gt`H"
absolutely vested interest 绝对既得权益 i]8HzKuiW
absorbed cost 已吸收成本;已分摊成本 kP9DCDO`[5
absorption 吸收;分摊;合并 G>{
Bij44
absorption rate 吸收率;摊配率;分摊率 MXY[t
ACB Finance Limited 亚洲商业财务有限公司 +0mU) 4n/
acceptable form of reciprocity 合理的互惠条件 cq`v8
acceptable rate 适当利率;适当汇率 !Q!==*1H
acceptance agreement 承兑协议 '~RP+
acceptance for honour 参加承兑 n7`R+4/s
acceptor 承兑人;接受人;受票人 ^)Xl7d|m+
acceptor for honour 参加承兑人 oL
Eqy
accident insurance 意外保险 q]3bGO;
Accident Insurance Association of Hong Kong 香港意外保险公会 NF <|3|
accident insurance scheme 意外保险计划 6q
._8%
accident year basis 意外年度基准 S6gg(nNe
accommodation 通融;贷款 OosxuAC(
accommodation bill 通融票据;空头票据 ec/1Z8}p
accommodation party 汇票代发人 ~"89NVk"
account balance 帐户余额;帐户结余 :R+}[|FV
account book 帐簿 ~=~|@K
account collected in advance 预收款项 4QODuyl2H
account current book 往来帐簿 !6hUTjhW7z
account of after-acquired property 事后取得的财产报告 ;
F% 3b47
account of defaulter 拖欠帐目 bD[W`yW0
account payable 应付帐款 (K"U# Zn
account payee only [A/C payee only] 只可转帐;存入收款人帐户 mt$0p|B8
account receivable 应收帐款 ,)3%@MwO
account receivable report 应收帐款报表 T !C39
T
account statement 结单;帐单;会计财务报表 MPx%#'Q
account title 帐户名称;会计科目 aMQfg51W:
accountant's report 会计师报告 HV@C@wmg
Accountant's Report Rules 会计师报告规则 BwwOaO@L
accounting and auditing procedure 会计与审计程序;会计与核数程序 Vo^
i7
Accounting Arrangements 《会计安排》 F)'kN2
accounting basis 会计基础 fB+4mEG@
accounting by Official Receiver 破产管理署署长呈交的帐目 m[6
?v;w
Accounting Circular 《会计通告》 Coz\fL
accounting class 会计类别 Tg|0!0qD]F
accounting date 记帐日期;会计结算日期 9frLYJz"
accounting for money 款项核算 sJ[I<
Accounting Officer 会计主任 5s3!{zT{
accounting period 会计报告期;会计期 ]cvP !
accounting policy 会计政策;会计方针 BH"f\oc
accounting practice 会计惯例 lt\.
)Y>4
accounting principle 会计准则 ._j9^Ll
accounting record 会计记录 NO5\|.,Z
accounting report 会计报告 UfcQFT{()
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OKs1irt5
Accounting Society of China 中国会计学会 9?$Qk0jc
accounting statement 会计报表 !5lb+%7
accounting system 会计制度;会计系统 c\cPmj@
accounting transaction 会计事项;帐务交易 r w(EI,G
accounting treatment 会计处理 *@`Sx'5!
accounting year 会计年度 k I
accretion 增值;添加 o?zA
'5q
accrual 应计项目;应累算数目 [@YeQ{
accrual basis 应计制;权责发生制 7.Df2_)
accrual basis accounting 应计制会计;权责发生制会计 gXZl3
accrue 应累算;应计 C;]}Ht:~I
accrued benefit 应累算利益 qzD<_ynA
accrued charges 应计费用 /U\k<\1~m
accrued cumulative preference share dividend 应累算的累积优先股股息 .|Unq`ll
accrued expenses 应累算费用 m,YBk<Bx
accrued interest payable 应付利息;应计未付利息 KQGdV{VFs
accrued interest receivable 应收利息;应计未收利息 vz'/]E
accrued right 累算权益 }ZaZPB/_}P
accruing profit 应累算的利润 oD1rt>k
accumulated fiscal reserve 累积财政储备 %
NSb8@
accumulated profit 累积利润;滚存溢利 GH ]c
accumulated reserve 累积储备 u7 s-
accumulation of surplus income 累积收益盈余 x_
Y03__/
acquired assets 既得资产 cQM_kV??!
acquisition 收购;购置;取得 fCC^hB]'
acquisition cost 购置成本 a`/\0~
acquisition expenses 购置费用 >1luLp/,$
acquisition of 100% interest 收购全部股权 _Sa7+d(
acquisition of control 取得控制权 +d/V^ <#
acquisition of fixed assets 购置固定资产 b ]A9$-
acquisition of shell “买壳” ;1x(~pD*o
acquisition price 收购价 haNi[|
act of God 天灾 f_\,H|zco)
acting partner 执事合伙人 PydU.,^7
active market 买卖活跃的市场;交投畅旺的市场;旺市 3vdhoS|
active partner 积极参与的合伙人 vH14%&OcN
active trading 交投活跃 a6Zg~>vX
actual circulation 实际流通 8NP|>uaj
actual cost 实际成本 VY9o}J>,w
actual expenditure 实际开支;实际支出 E}-Y!,v^
actual income 实际入息;实际收入;实际收益 -d'swx2aZ!
actual market 现货市场 M/<>'%sj
actual price 现货价;实际价格 lqaOLZH
actual profit 实际利润 p;nRxi7'
actual quotation 实盘;实际价位;实际报价 ^HiI
actual year basis 按实际年度计算 /i:c!
l9
actuals 实货 qXF#qS-28
actuarial investigation 精算调查 t[=-4;
actuarial principle 精算原则 4$W}6v
actuarial report 精算师报告 xlKg0&D
Actuarial Society of Hong Kong 香港精算学会 yyZs[
5Q
actuarial valuation 精算师估值 |FED<
actuary 精算师
/7[U J'
ad referendum agreement 暂定协议;有待覆核的协定 >]dH1@@
ad valorem duty 从价税;按值征税 o57r ,`N
ad valorem duty system 从价税制 rl/]Ym4j
ad valorem fee 从价费 kg/<<RO
ad valorem tariff 从价关税 -K%hug
additional allowance 额外免税额 OV>JmYe1{/
additional amount for unexpired risk 未过期风险的额外款额 "@s</HGo
additional assessable profit 补加应评税利润 BQo$c~
additional assessment 补加评税 f3;.+hJ])
additional commitment 额外承担 8u|F
%Sg
additional commitment vote 额外承担拨款 @1c[<3xJT
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;rj|>
additional dependent parent allowance 供养父母额外免税额 5
Z]]xR[
additional provision 额外拨款 Q0j4c
additional stamp duty 附加印花税 %+8"-u
additional tax 补加税罚款;补加税款 P >>VBh?
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &=>|? m8
adjudged bankrupt 被裁定破产 %M7EOa
adjudicated bankrupt 裁定破产人 aGz$A15#
adjudication fee 裁定费;评定印花税额手续费;评估契据费 hBRcI0R
adjudication of bankruptcy 裁定破产;宣告破产 B'}pZOa[Wb
adjudication of insolvency 裁定无力偿还债务 ;0"p)O@s04
adjusted actual 经调整的实数;调整后的实数 lnQfpa8j
adjusted current assets 经调整的流动资产;调整后的流动资产 :P/0 "
adjusted figure 经调整的数字;调整后的数额 T8t_+|(
G
adjusted liabilities 经调整的负债;调整后的负债 1`q>*S](
adjusted loss 经调整的亏损;调整后的亏损 `fM]3]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 jt?DogYx
adjusted profit 经调整的利润;调整后的利润 4NK{RN3
adjusted surplus 经调整的盈余额;调整后的盈余额 k1_"}B5
adjusted value 经调整的价值;调整后的价值 96#aGh>
adjustment 调整;修订;理算〔保险〕 %=*nJvYS
adjustment centre 调剂中心 9er0Ww.d
adjustment lag 调整过程的时间差距;调整时差
x\K9|_!
adjustment mechanism 调整机制 Eb~e=){
adjustment of loss 亏损调整 EvGKcu
adjustment process 调整过程;调整程序 NK!#K>AO
adjustment range 调整幅度 aGs\zCAP
administered exchange rate 受管制汇率 E'^$~h$