A: )l!`k
2Qh)/=8lM
A share A股;甲类股份 piuM#+Y\'S
abatement of tax 减税;减扣免税额 &
BY\h:
ABN AMRO Bank N.V. 荷兰银行 Yo=$@~vN]
above-the-line expenditure 线上项目支出;经常预算支出 [F;\NJp6?^
above-the-line receipt 线上项目收入;经常预算收入 Oo FMOlb.Z
ABSA Asia Limited 南非联合亚洲有限公司 _O11SiP]
absolute change 绝对数值变更 Y|J=72!]
absolute expenditure 实际开支 BSB&zp
absolute guideline figure 绝对准则数字 P{:Z xli0
absolute interest 绝对权益 R
?/xH=u>
absolute order of discharge 绝对破产解除令 h| `R[
absolute profit margin 绝对利润幅度 mO(Y>|mm
absolute value 实值;绝对值 1;i|GXY:h
absolutely vested interest 绝对既得权益 JRZp'Ln
absorbed cost 已吸收成本;已分摊成本 ~Z*7:bPN!^
absorption 吸收;分摊;合并 nt-_)4Fm
absorption rate 吸收率;摊配率;分摊率 XzqB=iX
ACB Finance Limited 亚洲商业财务有限公司 HY?#r]Ryt
acceptable form of reciprocity 合理的互惠条件 eOkiB!G.
acceptable rate 适当利率;适当汇率 gy~2LY !}
acceptance agreement 承兑协议 ) j&khHD
acceptance for honour 参加承兑 .X"&kO>G
acceptor 承兑人;接受人;受票人 fkImX:|q
acceptor for honour 参加承兑人 3/
uvw>$
accident insurance 意外保险 /"m#mhL
Accident Insurance Association of Hong Kong 香港意外保险公会 %hw4IcWJ|
accident insurance scheme 意外保险计划 8faT@J'e;
accident year basis 意外年度基准 Bg zq
accommodation 通融;贷款 UL#:!J/34
accommodation bill 通融票据;空头票据 L+T7Ge
q
accommodation party 汇票代发人 l{ql'm
account balance 帐户余额;帐户结余 bb\XZ~)F
account book 帐簿 'irwecd8
account collected in advance 预收款项 dTu*%S1Z
account current book 往来帐簿 WPlf8* -fQ
account of after-acquired property 事后取得的财产报告 pR=R{=}wV
account of defaulter 拖欠帐目 /FpPf[
account payable 应付帐款 hA1B C3
account payee only [A/C payee only] 只可转帐;存入收款人帐户 XqhrQU|wM
account receivable 应收帐款 _T~&
kwe
account receivable report 应收帐款报表 +ZiYl[_|
account statement 结单;帐单;会计财务报表 xfC$u`e=
account title 帐户名称;会计科目 T5e#Ll/
accountant's report 会计师报告 T /IX(b'<
Accountant's Report Rules 会计师报告规则 9) $[W
accounting and auditing procedure 会计与审计程序;会计与核数程序 r&+C%
Accounting Arrangements 《会计安排》 M8 \/[R\
accounting basis 会计基础 2@pEiq3
accounting by Official Receiver 破产管理署署长呈交的帐目 *zDDi(@vtK
Accounting Circular 《会计通告》 -aE,KQ
accounting class 会计类别 YGs'[On8
accounting date 记帐日期;会计结算日期 `k8j FB C
accounting for money 款项核算 Tz.okCo]z
Accounting Officer 会计主任 PVdN)tG5
accounting period 会计报告期;会计期 y;4g>m
a0
accounting policy 会计政策;会计方针 v*.iNA;&i
accounting practice 会计惯例 .0gfP4{1{
accounting principle 会计准则 llh
+r?
accounting record 会计记录 :[f[-F
accounting report 会计报告 MZcvr 9y
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dn?'06TD
Accounting Society of China 中国会计学会 `,/5skeJ
accounting statement 会计报表 ,L~aa?Nb-
accounting system 会计制度;会计系统
cC|
accounting transaction 会计事项;帐务交易 h05FR[</
accounting treatment 会计处理 1q5S"=+W[
accounting year 会计年度 YO?o$Hv16
accretion 增值;添加 02%~HBS
accrual 应计项目;应累算数目 uV@'898%5
accrual basis 应计制;权责发生制 PO
0Od z
accrual basis accounting 应计制会计;权责发生制会计 >
hq{:m
accrue 应累算;应计 E]g6|,4~-
accrued benefit 应累算利益 ,,80nW9E
accrued charges 应计费用 -'d`(G"
accrued cumulative preference share dividend 应累算的累积优先股股息 $F X$nY
accrued expenses 应累算费用 a_{'I6a*,
accrued interest payable 应付利息;应计未付利息 (a-Lx2 T
accrued interest receivable 应收利息;应计未收利息 0pW;H|h
accrued right 累算权益 O7LJ-M
accruing profit 应累算的利润 KSEKoHJo
accumulated fiscal reserve 累积财政储备 (4yXr|to}
accumulated profit 累积利润;滚存溢利 n@"<NK
zh
accumulated reserve 累积储备 ;V
?(j3b[
accumulation of surplus income 累积收益盈余 "cly99t
acquired assets 既得资产 i;]# @n|
acquisition 收购;购置;取得 ,WnZ^R/n
acquisition cost 购置成本 fl9VokAT
acquisition expenses 购置费用 :AqtPV'
acquisition of 100% interest 收购全部股权 aUc#,t;Qd
acquisition of control 取得控制权 zw$\d1-+h
acquisition of fixed assets 购置固定资产 0raFb,6l
acquisition of shell “买壳” ePv`R'#
acquisition price 收购价 eLXL5&}`fh
act of God 天灾 G973n
acting partner 执事合伙人 IuAu_`,Ndi
active market 买卖活跃的市场;交投畅旺的市场;旺市 `U\l: ~]e
active partner 积极参与的合伙人 SK@ p0:
active trading 交投活跃 _Ye.29
actual circulation 实际流通 oAB:H\
actual cost 实际成本 7F~g A74h
actual expenditure 实际开支;实际支出 `/N={
actual income 实际入息;实际收入;实际收益 T@#?{eA
actual market 现货市场
L2}<2
actual price 现货价;实际价格 N`fFYO
actual profit 实际利润 v.TgB)
actual quotation 实盘;实际价位;实际报价 Y9vi&G?Jl
actual year basis 按实际年度计算 ,g*3u
actuals 实货 *kTp(*K/7`
actuarial investigation 精算调查 ed_+bCNy
actuarial principle 精算原则 ZfVY:U:o>
actuarial report 精算师报告 ~dLbhjden
Actuarial Society of Hong Kong 香港精算学会 V\r{6-%XiW
actuarial valuation 精算师估值 8<C@I/
actuary 精算师 6w
m-uu
ad referendum agreement 暂定协议;有待覆核的协定 $""kZ
ad valorem duty 从价税;按值征税 EowzEGq!a5
ad valorem duty system 从价税制 e 6>j
gy
ad valorem fee 从价费 a$^)~2U{
ad valorem tariff 从价关税 QV\af
additional allowance 额外免税额
JgKhrDx
additional amount for unexpired risk 未过期风险的额外款额 wS&D-!8v
additional assessable profit 补加应评税利润 :(yut
additional assessment 补加评税 k2,`W2]^E
additional commitment 额外承担 K{@xZ)
additional commitment vote 额外承担拨款 3#]II j`\
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .j|uf[?h
additional dependent parent allowance 供养父母额外免税额 O#O"]A
additional provision 额外拨款 g`C8ouy
additional stamp duty 附加印花税 L{)t(H>O
additional tax 补加税罚款;补加税款 RF'nwzM3
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 5M5vxJ)Lh
adjudged bankrupt 被裁定破产 Y TY(Et1i
adjudicated bankrupt 裁定破产人 OU#p^5K
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8tna<Hx
adjudication of bankruptcy 裁定破产;宣告破产 ,2 W=/,5A
adjudication of insolvency 裁定无力偿还债务 pBv,,d`
adjusted actual 经调整的实数;调整后的实数 T9]0/>
adjusted current assets 经调整的流动资产;调整后的流动资产 T:
2f*!r
adjusted figure 经调整的数字;调整后的数额 }m5()@Q}a
adjusted liabilities 经调整的负债;调整后的负债 $9r4MMs{$
adjusted loss 经调整的亏损;调整后的亏损 Yl"CIgt
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 (aSuxl.Dq
adjusted profit 经调整的利润;调整后的利润 &N6[*7
adjusted surplus 经调整的盈余额;调整后的盈余额 Ij =NcP
adjusted value 经调整的价值;调整后的价值 >BK/HuS
adjustment 调整;修订;理算〔保险〕 f/IQ2yT-:D
adjustment centre 调剂中心 +Ig%h[1a
adjustment lag 调整过程的时间差距;调整时差 j&a\ K}U!
adjustment mechanism 调整机制 5VQ-D`kE+
adjustment of loss 亏损调整
[UC_
adjustment process 调整过程;调整程序 *!*%~h8V
adjustment range 调整幅度 AL,7rYZG$
administered exchange rate 受管制汇率 d8+@K&z|