A: 2({|
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A share A股;甲类股份 bg5i+a
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abatement of tax 减税;减扣免税额 tn;{r
ABN AMRO Bank N.V. 荷兰银行 &Im-@rV!
above-the-line expenditure 线上项目支出;经常预算支出 kGAB'
above-the-line receipt 线上项目收入;经常预算收入 P(!%Pp
ABSA Asia Limited 南非联合亚洲有限公司 6xFchdMG{m
absolute change 绝对数值变更 ~])Q[/=p
absolute expenditure 实际开支 &eb8k2S
absolute guideline figure 绝对准则数字 @Z5,j)
absolute interest 绝对权益 ^<_rE- k
absolute order of discharge 绝对破产解除令 Z3U%Afl2{
absolute profit margin 绝对利润幅度 Vha,rIi
absolute value 实值;绝对值 g_JQW(_
absolutely vested interest 绝对既得权益 P`avn
absorbed cost 已吸收成本;已分摊成本 7K1_$vd
absorption 吸收;分摊;合并 v\E6N2.S
absorption rate 吸收率;摊配率;分摊率 B|.A6:1g+
ACB Finance Limited 亚洲商业财务有限公司 sN K^.0
acceptable form of reciprocity 合理的互惠条件 CF:L#r
acceptable rate 适当利率;适当汇率 $)$_}^.k
acceptance agreement 承兑协议 Ezev
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acceptance for honour 参加承兑 bVzJOBe
acceptor 承兑人;接受人;受票人 z4(`>z2a
acceptor for honour 参加承兑人 ilyF1=bp
accident insurance 意外保险 JXHf$k
Accident Insurance Association of Hong Kong 香港意外保险公会 7yjun|Lt}X
accident insurance scheme 意外保险计划 YP[8d,
accident year basis 意外年度基准 3Kc9*]D
accommodation 通融;贷款 ]L2b|a3
accommodation bill 通融票据;空头票据 ^Vi{
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accommodation party 汇票代发人 %{rPA3Xoy
account balance 帐户余额;帐户结余 hhz#IA6,
account book 帐簿 i(;.Y
account collected in advance 预收款项 o_BRsJy
account current book 往来帐簿 ^j2ve's:
account of after-acquired property 事后取得的财产报告 ^j@+!A_.Q
account of defaulter 拖欠帐目 j3H_g^
account payable 应付帐款 !pC`vZG"
account payee only [A/C payee only] 只可转帐;存入收款人帐户 eSHsE3}h
account receivable 应收帐款 g
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account receivable report 应收帐款报表 *sau['Ha
account statement 结单;帐单;会计财务报表
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account title 帐户名称;会计科目 L)4~:f)B
accountant's report 会计师报告 e1y#p3 @d
Accountant's Report Rules 会计师报告规则 Mp=T;Nz
accounting and auditing procedure 会计与审计程序;会计与核数程序 IVy<>xpt
Accounting Arrangements 《会计安排》 zhbSiw
accounting basis 会计基础 ,N;2"$+E
accounting by Official Receiver 破产管理署署长呈交的帐目 5<e{)$C
Accounting Circular 《会计通告》 $xK\$kw\
accounting class 会计类别 HAo=t
accounting date 记帐日期;会计结算日期 KYwUkuw)
accounting for money 款项核算 |KZX_4
Accounting Officer 会计主任
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accounting period 会计报告期;会计期 |ICn/r~
accounting policy 会计政策;会计方针 sAPQbTSM
accounting practice 会计惯例 FS=LpvOG)
accounting principle 会计准则 n).*=YLN
accounting record 会计记录 IuA4eDr^Y%
accounting report 会计报告
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c`&g.s@N\
Accounting Society of China 中国会计学会 /n6ZN4
accounting statement 会计报表 H:OpS-b
accounting system 会计制度;会计系统 C<(qk _
accounting transaction 会计事项;帐务交易 R*D5n>~
accounting treatment 会计处理 2(x|
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accounting year 会计年度 cr|]\
accretion 增值;添加 :>Bk^"
accrual 应计项目;应累算数目 +>%51#2.Q
accrual basis 应计制;权责发生制 6 !?]
(
accrual basis accounting 应计制会计;权责发生制会计 +0j{$MPZ
accrue 应累算;应计 U&=pKbTe
accrued benefit 应累算利益 WW+F9~S
accrued charges 应计费用 N-t"CBTO
accrued cumulative preference share dividend 应累算的累积优先股股息 ~:PM_o*6
accrued expenses 应累算费用 9[teG5wAa
accrued interest payable 应付利息;应计未付利息 D?8(n=#[
accrued interest receivable 应收利息;应计未收利息 K:kb&W
accrued right 累算权益 ~kj96w4eAR
accruing profit 应累算的利润 'rS\9T
accumulated fiscal reserve 累积财政储备 4 P=1)t?tX
accumulated profit 累积利润;滚存溢利 Z{:;LC
accumulated reserve 累积储备 H "5,To
accumulation of surplus income 累积收益盈余 u!HX`~q+A
acquired assets 既得资产 >8x)\'w
acquisition 收购;购置;取得 2+?W{yAEi
acquisition cost 购置成本 nP<u.{q
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acquisition expenses 购置费用 VbMud]40F
acquisition of 100% interest 收购全部股权 B/qN1D]U.
acquisition of control 取得控制权 <}h<By)
acquisition of fixed assets 购置固定资产 xK)<763q>
acquisition of shell “买壳” b:r8r}49
acquisition price 收购价 ==gL!e{
act of God 天灾 <Rs$d0/
acting partner 执事合伙人 ~c]
q:pU2
active market 买卖活跃的市场;交投畅旺的市场;旺市 `IJ)'$pn
active partner 积极参与的合伙人 'h7x@[|
active trading 交投活跃 r%WHYhD
actual circulation 实际流通 8DMqjt3B
actual cost 实际成本
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actual expenditure 实际开支;实际支出 7E#h(bt j
actual income 实际入息;实际收入;实际收益 >mp Nn
actual market 现货市场 Mk=*2=d
actual price 现货价;实际价格 K"|~D0Qgo
actual profit 实际利润 ?'|GGtvm
actual quotation 实盘;实际价位;实际报价 jUl_ToX
actual year basis 按实际年度计算 7=yjd)Iy9m
actuals 实货 )4-!]NsV
actuarial investigation 精算调查 3TLym&
actuarial principle 精算原则 !Q<3TfC
actuarial report 精算师报告 B
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Actuarial Society of Hong Kong 香港精算学会 e==/+
actuarial valuation 精算师估值 6d6Dk>(V
actuary 精算师 ?Q+*[YEJ5
ad referendum agreement 暂定协议;有待覆核的协定 "L`BuAB
ad valorem duty 从价税;按值征税 kOdpW
ad valorem duty system 从价税制 EYZ&%.Sy5
ad valorem fee 从价费 3Nwix_&S
ad valorem tariff 从价关税 c`hENPhW
additional allowance 额外免税额 bA2[=6
additional amount for unexpired risk 未过期风险的额外款额 QVkji7)ZT
additional assessable profit 补加应评税利润 ;&f(7 Q+T_
additional assessment 补加评税 xdDe@G;"
additional commitment 额外承担 BzH0"xq^
additional commitment vote 额外承担拨款 -P-8D6
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iR PE0
additional dependent parent allowance 供养父母额外免税额 J>G'H)
additional provision 额外拨款 fv+d3s?h
additional stamp duty 附加印花税 TuPD5-wB&
additional tax 补加税罚款;补加税款 "VHT5k
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 aIQC[ry
adjudged bankrupt 被裁定破产 +4Wl
adjudicated bankrupt 裁定破产人 fx
4#R(N
adjudication fee 裁定费;评定印花税额手续费;评估契据费 RJd*(!y
adjudication of bankruptcy 裁定破产;宣告破产 s]`6uyW"
adjudication of insolvency 裁定无力偿还债务 f%1\1_^g
adjusted actual 经调整的实数;调整后的实数 qmGHuQVe
adjusted current assets 经调整的流动资产;调整后的流动资产 trjeGSt&
adjusted figure 经调整的数字;调整后的数额 |+JO]J#bc
adjusted liabilities 经调整的负债;调整后的负债 B0p;Zh
adjusted loss 经调整的亏损;调整后的亏损 ]N0
B.e~D
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 t2.jg?`k
adjusted profit 经调整的利润;调整后的利润 6(t'B!x
adjusted surplus 经调整的盈余额;调整后的盈余额 7\$ b%A
adjusted value 经调整的价值;调整后的价值 l Le&
q
adjustment 调整;修订;理算〔保险〕 (fr=[m$`
adjustment centre 调剂中心 t5S|
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adjustment lag 调整过程的时间差距;调整时差 hVT>HER
adjustment mechanism 调整机制 Wd(|w8J{a
adjustment of loss 亏损调整 \L$]2"/v-
adjustment process 调整过程;调整程序 ]TUoXU2<x
adjustment range 调整幅度 {iq^CHAVK
administered exchange rate 受管制汇率 !>!jLZ0