A: ny}?+&K
I^o^@C
A share A股;甲类股份 NQb?&.C
abatement of tax 减税;减扣免税额 !vU[V,~
ABN AMRO Bank N.V. 荷兰银行 R
.,w`<<
above-the-line expenditure 线上项目支出;经常预算支出 ?FLjvmE9
above-the-line receipt 线上项目收入;经常预算收入 Sdn]
f4
ABSA Asia Limited 南非联合亚洲有限公司 :=/DF
absolute change 绝对数值变更 ]b[3 th*
absolute expenditure 实际开支 B::vOg77
absolute guideline figure 绝对准则数字 Y=5hm
absolute interest 绝对权益 OSBE5
absolute order of discharge 绝对破产解除令 D=8=wT2<
absolute profit margin 绝对利润幅度 [=iq4F'7
absolute value 实值;绝对值 :%0Z
absolutely vested interest 绝对既得权益 $h2h&6mH
absorbed cost 已吸收成本;已分摊成本 =Vi+wH{xM
absorption 吸收;分摊;合并 %T&kK2d;
absorption rate 吸收率;摊配率;分摊率 KMZ% 1=a
ACB Finance Limited 亚洲商业财务有限公司 -v]7}[
.[
acceptable form of reciprocity 合理的互惠条件 AojX)_"z
acceptable rate 适当利率;适当汇率 Mqna0"IYx*
acceptance agreement 承兑协议 2JbCYCTC
acceptance for honour 参加承兑 6pH.sX$!_
acceptor 承兑人;接受人;受票人 !$O +M#
acceptor for honour 参加承兑人 H.YntFtD'
accident insurance 意外保险 1(-)$m8}
Accident Insurance Association of Hong Kong 香港意外保险公会 ?&[`=ZVn
accident insurance scheme 意外保险计划 cc@y
accident year basis 意外年度基准 7{p,<Uz<"U
accommodation 通融;贷款 i#
QI}r
accommodation bill 通融票据;空头票据 kw!! 5U;7
accommodation party 汇票代发人
OH&&d=~
account balance 帐户余额;帐户结余 VlKWWQj
account book 帐簿 AH ;h#dT
account collected in advance 预收款项 NL1Ajms`
account current book 往来帐簿 V-VR+ Ndz
account of after-acquired property 事后取得的财产报告 1%>/%eyn5
account of defaulter 拖欠帐目 rUlXx5f
account payable 应付帐款 Zb@PwH4
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Nkc=@l{
account receivable 应收帐款 %kF6y_h`
account receivable report 应收帐款报表 R+P1 +5
account statement 结单;帐单;会计财务报表 1B 2>8N
account title 帐户名称;会计科目 At"@`1n_u'
accountant's report 会计师报告 "wdC/
Accountant's Report Rules 会计师报告规则 BYRf MtT@+
accounting and auditing procedure 会计与审计程序;会计与核数程序 *S7<QyVh
Accounting Arrangements 《会计安排》 }LOAT$]XI
accounting basis 会计基础 mzDbw-#
accounting by Official Receiver 破产管理署署长呈交的帐目 "Ln)v
Accounting Circular 《会计通告》 ,XR1N$LN8_
accounting class 会计类别 wPyfne?~,
accounting date 记帐日期;会计结算日期 e~xN[Q\0]
accounting for money 款项核算 r q>@0i
Accounting Officer 会计主任 Zhf+u
r
accounting period 会计报告期;会计期 @?TOg{:
accounting policy 会计政策;会计方针 q5Z]Z.%3O
accounting practice 会计惯例 X"*pt5B6`
accounting principle 会计准则 $vx]\`
^
accounting record 会计记录 u`g|u:(r
accounting report 会计报告 l1nrJm8
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jruwdm^
Accounting Society of China 中国会计学会 WS4Ja$*
accounting statement 会计报表 dxsPX=\:
accounting system 会计制度;会计系统 Z!DGCw
accounting transaction 会计事项;帐务交易 [8[g_
accounting treatment 会计处理 `i;f
accounting year 会计年度 kyMWO*>|
accretion 增值;添加 NsPt1_Y8
accrual 应计项目;应累算数目 Kx7s
d i
accrual basis 应计制;权责发生制 `bNY[Gv>)
accrual basis accounting 应计制会计;权责发生制会计 RAPR-I;{
accrue 应累算;应计 O,u$L
accrued benefit 应累算利益 -uX): h!
accrued charges 应计费用 ogtl
UCUD
accrued cumulative preference share dividend 应累算的累积优先股股息 ^i:%0"[*^i
accrued expenses 应累算费用 yCpU173V
accrued interest payable 应付利息;应计未付利息 N
8 n`f
accrued interest receivable 应收利息;应计未收利息 h_n`E7&bG
accrued right 累算权益 t[ cHdI
accruing profit 应累算的利润 E0G"B'x
accumulated fiscal reserve 累积财政储备 ,#m:U5#h
accumulated profit 累积利润;滚存溢利 zb.dVK`7N-
accumulated reserve 累积储备 P 9c!
accumulation of surplus income 累积收益盈余 /?VwoSgV^
acquired assets 既得资产 WS6'R
acquisition 收购;购置;取得 dD ?ZF6
acquisition cost 购置成本 k^K>*mcJ
acquisition expenses 购置费用 lk;4l Z
acquisition of 100% interest 收购全部股权 9Zw{MM]
acquisition of control 取得控制权 B)*
?H=f/
acquisition of fixed assets 购置固定资产 @~sJ
((G[5
acquisition of shell “买壳” ^Y,nv,gYn
acquisition price 收购价 opqY@>Vh&
act of God 天灾 ,v ,#f
.
acting partner 执事合伙人 /
-s-W<S[
active market 买卖活跃的市场;交投畅旺的市场;旺市 ZMEU4?F
active partner 积极参与的合伙人 db#svj*
active trading 交投活跃 fRh}n ^X
actual circulation 实际流通 cao=O
\Y7
actual cost 实际成本 =Z}$X:
$
actual expenditure 实际开支;实际支出 K,j'!VQA4g
actual income 实际入息;实际收入;实际收益 $\Oc]%
actual market 现货市场 v(=?@tF}E
actual price 现货价;实际价格 }JI@f14
actual profit 实际利润 TMJq-u51
actual quotation 实盘;实际价位;实际报价 Dk%+|c
actual year basis 按实际年度计算 &Ql$7:r
actuals 实货 sBm)D=Kll
actuarial investigation 精算调查 n37P$0
actuarial principle 精算原则 \w#)uYK{i_
actuarial report 精算师报告 [] cF*en
Actuarial Society of Hong Kong 香港精算学会 Nux
actuarial valuation 精算师估值 wAD%1;
actuary 精算师 ~
kwS`
ad referendum agreement 暂定协议;有待覆核的协定
w#}[=jy
ad valorem duty 从价税;按值征税 duQ,6
ad valorem duty system 从价税制 i/|}#yw8A
ad valorem fee 从价费 @k+K_gR
ad valorem tariff 从价关税 4g+Dp&U
additional allowance 额外免税额 r:3h2J[_
additional amount for unexpired risk 未过期风险的额外款额 cY]BtJ#
additional assessable profit 补加应评税利润
X~g U$
additional assessment 补加评税 7w\L<vFm
additional commitment 额外承担 {:
]u 6l
additional commitment vote 额外承担拨款
q{Ao
j
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <c3Te$.
additional dependent parent allowance 供养父母额外免税额 7K5 tBUNQ
additional provision 额外拨款 0hg4y
additional stamp duty 附加印花税 CFXr=.yz
additional tax 补加税罚款;补加税款 |W*#N8IP
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F/
o }5H
adjudged bankrupt 被裁定破产 PCx:
adjudicated bankrupt 裁定破产人 TrPw*4h 9s
adjudication fee 裁定费;评定印花税额手续费;评估契据费 P](/5KrK
adjudication of bankruptcy 裁定破产;宣告破产 .fAHP
5-
adjudication of insolvency 裁定无力偿还债务 >t#5eT`_ w
adjusted actual 经调整的实数;调整后的实数 F1*xY%Jv^M
adjusted current assets 经调整的流动资产;调整后的流动资产 QpCTHpZ
adjusted figure 经调整的数字;调整后的数额 gz#2}
adjusted liabilities 经调整的负债;调整后的负债 [>D5(O
adjusted loss 经调整的亏损;调整后的亏损 =O%'qUj`q
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 IFsh"i
adjusted profit 经调整的利润;调整后的利润 K2{6{X=
adjusted surplus 经调整的盈余额;调整后的盈余额 XM f>B|
adjusted value 经调整的价值;调整后的价值 nc3u
sq
adjustment 调整;修订;理算〔保险〕 <
v1.+
adjustment centre 调剂中心 A01PEVd@A
adjustment lag 调整过程的时间差距;调整时差 `*WzHDv5p
adjustment mechanism 调整机制 K;7ea47m N
adjustment of loss 亏损调整 !&},h=
adjustment process 调整过程;调整程序 b$q~(Z}
adjustment range 调整幅度 \NZ@>on
administered exchange rate 受管制汇率 '>cZ7: