A: 34m' ]n
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A share A股;甲类股份 /[nZ#zj!3
abatement of tax 减税;减扣免税额 *<.WL"Qhl
ABN AMRO Bank N.V. 荷兰银行 )Vg{Y [!
above-the-line expenditure 线上项目支出;经常预算支出 fD\^M{5f
above-the-line receipt 线上项目收入;经常预算收入 .sJys SA\
ABSA Asia Limited 南非联合亚洲有限公司 *3F /Ft5
absolute change 绝对数值变更 Wp7@
absolute expenditure 实际开支 :@QK}qFP
absolute guideline figure 绝对准则数字 fbHWBb
absolute interest 绝对权益 %7C%`)T]
absolute order of discharge 绝对破产解除令 p;n3`aVh
absolute profit margin 绝对利润幅度 +YQ~t,/
absolute value 实值;绝对值 m|nL!Wc
absolutely vested interest 绝对既得权益 `b^
#quz
absorbed cost 已吸收成本;已分摊成本 9
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absorption 吸收;分摊;合并 5Aa31"43n
absorption rate 吸收率;摊配率;分摊率 KB%j! ?
ACB Finance Limited 亚洲商业财务有限公司 >ggk>s|
acceptable form of reciprocity 合理的互惠条件 =q"w2b&
acceptable rate 适当利率;适当汇率 AT%*
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acceptance agreement 承兑协议 vR%j#v|s
acceptance for honour 参加承兑 QLF,/"
acceptor 承兑人;接受人;受票人 e8XM=$@
acceptor for honour 参加承兑人 <4l.s
accident insurance 意外保险 VVI8)h8
Accident Insurance Association of Hong Kong 香港意外保险公会 WIEx
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accident insurance scheme 意外保险计划 (<]\,pP0_
accident year basis 意外年度基准 ]ZR{D7.?
accommodation 通融;贷款 |n|U;|'^
accommodation bill 通融票据;空头票据 HQ|o%9~
accommodation party 汇票代发人 `uIx/.L
account balance 帐户余额;帐户结余 TZ&4
account book 帐簿 )Y&MIJ7>@
account collected in advance 预收款项 ||{T5E-.F
account current book 往来帐簿 mHK@(D7X
account of after-acquired property 事后取得的财产报告 AkYupP2]v
account of defaulter 拖欠帐目 #;\L,a|>*
account payable 应付帐款 >u9id>+
account payee only [A/C payee only] 只可转帐;存入收款人帐户 X[GIOPDx
account receivable 应收帐款 pr62:
account receivable report 应收帐款报表 3o+KP[A
account statement 结单;帐单;会计财务报表 kP!%|&w;
account title 帐户名称;会计科目 avu*>SB
accountant's report 会计师报告 H$NP1^5!
Accountant's Report Rules 会计师报告规则 PtQQZ"ept
accounting and auditing procedure 会计与审计程序;会计与核数程序 763E 6,7
Accounting Arrangements 《会计安排》 7.wR"1p#
accounting basis 会计基础 fn
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accounting by Official Receiver 破产管理署署长呈交的帐目 c&E*KfOG
Accounting Circular 《会计通告》 XAjd
%Xv<
accounting class 会计类别 ;jRL3gAe)
accounting date 记帐日期;会计结算日期 |Hx%f
accounting for money 款项核算 /_NkB$&
Accounting Officer 会计主任 a(PjcQ4dY
accounting period 会计报告期;会计期 4mEzcwo'
accounting policy 会计政策;会计方针 f|-
m ^/y
accounting practice 会计惯例 -rEeKt
accounting principle 会计准则 I#i?**
accounting record 会计记录 GwgFi@itN
accounting report 会计报告 x1|Da$2
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3x04JE3!
Accounting Society of China 中国会计学会 7ZS>1
accounting statement 会计报表 ^c/mj9M#C
accounting system 会计制度;会计系统 4fu'QZ(}
accounting transaction 会计事项;帐务交易 AyE%0KmraK
accounting treatment 会计处理 l_^T&xq8
accounting year 会计年度 X}3P
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accretion 增值;添加 5,F;j<F
accrual 应计项目;应累算数目 v*&Uk'4E
accrual basis 应计制;权责发生制 M%7`8KQ
accrual basis accounting 应计制会计;权责发生制会计 "n
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accrue 应累算;应计 \9046An
accrued benefit 应累算利益 77+
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accrued charges 应计费用 I)[`ZVAXR
accrued cumulative preference share dividend 应累算的累积优先股股息 t[%x}0FP-F
accrued expenses 应累算费用 aML#Z |n
accrued interest payable 应付利息;应计未付利息 `-~`<#E[
accrued interest receivable 应收利息;应计未收利息 &foD&
accrued right 累算权益 bBA$}bv
accruing profit 应累算的利润 \M+MDT&
accumulated fiscal reserve 累积财政储备 0('OyH)
accumulated profit 累积利润;滚存溢利 $kD
7y5
accumulated reserve 累积储备 LEWa6'0rq
accumulation of surplus income 累积收益盈余 R78!x*U}
acquired assets 既得资产 U$A/bEhw
acquisition 收购;购置;取得 | @uq()
acquisition cost 购置成本 $2Ka u 1
acquisition expenses 购置费用 :M@MmpPh
acquisition of 100% interest 收购全部股权 #]@9qPyn
acquisition of control 取得控制权 l+t #"3
acquisition of fixed assets 购置固定资产 q5%2WM]6
acquisition of shell “买壳” iOl%
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acquisition price 收购价 DG3[^B
act of God 天灾 9H>BWjS
acting partner 执事合伙人 _Q>
"\_,
active market 买卖活跃的市场;交投畅旺的市场;旺市 FX7M4t#<
active partner 积极参与的合伙人 a|U}Ammr
active trading 交投活跃 R|-6o)$
actual circulation 实际流通 VF\{ra;
actual cost 实际成本 YbzM6u2
actual expenditure 实际开支;实际支出 ,E%1Uq"
actual income 实际入息;实际收入;实际收益 oL#xDG
actual market 现货市场 :]yg
actual price 现货价;实际价格 Jff 79)f
actual profit 实际利润 %?Rs*-F.~1
actual quotation 实盘;实际价位;实际报价 {wcO[bN
actual year basis 按实际年度计算
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actuals 实货 5qC:yI
actuarial investigation 精算调查 2%5?Fn=
actuarial principle 精算原则 D@#0 dDT
actuarial report 精算师报告 #^Ys{
Actuarial Society of Hong Kong 香港精算学会 ?<!
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actuarial valuation 精算师估值 {>/)5AGs
actuary 精算师 Mxo6fn6-46
ad referendum agreement 暂定协议;有待覆核的协定 QGXQ {
ad valorem duty 从价税;按值征税 *_PPrx5
ad valorem duty system 从价税制 3&$Nd
ad valorem fee 从价费 TiQ^}
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ad valorem tariff 从价关税 p'gb)nI
additional allowance 额外免税额 R+d<
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additional amount for unexpired risk 未过期风险的额外款额 =rEA:Q`~w
additional assessable profit 补加应评税利润 jM]d'E?ZLA
additional assessment 补加评税 ujx@@N
additional commitment 额外承担 \04mLIJr9
additional commitment vote 额外承担拨款 "NKf0F
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Qo.Uqz.C
additional dependent parent allowance 供养父母额外免税额 Q{[@`bZB
additional provision 额外拨款 %MbyKz:X
additional stamp duty 附加印花税 eHUg-\dy
additional tax 补加税罚款;补加税款 BMpF02Y|4
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 BB63xEx
adjudged bankrupt 被裁定破产 jQ?LHUE
adjudicated bankrupt 裁定破产人 3?@?-q2g
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [A
]Ca$':
adjudication of bankruptcy 裁定破产;宣告破产 )yrAov\z*
adjudication of insolvency 裁定无力偿还债务 +TF8WZZF.d
adjusted actual 经调整的实数;调整后的实数 }a ^|L"
adjusted current assets 经调整的流动资产;调整后的流动资产 v77fQ0w3
adjusted figure 经调整的数字;调整后的数额 d/]|657u
adjusted liabilities 经调整的负债;调整后的负债 SRItE\"Xe
adjusted loss 经调整的亏损;调整后的亏损 {OCJ(^8i
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 5}XvL'
adjusted profit 经调整的利润;调整后的利润 vOe0}cR
adjusted surplus 经调整的盈余额;调整后的盈余额 g_vm&~U/'
adjusted value 经调整的价值;调整后的价值 ?Wa<AFXQ
adjustment 调整;修订;理算〔保险〕 nv)))I\
adjustment centre 调剂中心 Oc~aW3*A(
adjustment lag 调整过程的时间差距;调整时差 _f|/*.
@Q
adjustment mechanism 调整机制 %'0&ElQ
adjustment of loss 亏损调整 qp&4 1
adjustment process 调整过程;调整程序 bAiJn<
adjustment range 调整幅度 # $~ oe"
administered exchange rate 受管制汇率 ~RInN+N#