A: &b{L|I'KYT
6;5}%
B:#h
A share A股;甲类股份 #[Ns\%Ri0
abatement of tax 减税;减扣免税额 K$f~Fft
ABN AMRO Bank N.V. 荷兰银行 *-` /A
above-the-line expenditure 线上项目支出;经常预算支出 K<\TF+
above-the-line receipt 线上项目收入;经常预算收入 l|5ss{llR
ABSA Asia Limited 南非联合亚洲有限公司 +O
\6p
absolute change 绝对数值变更 ;QW)tv.y
absolute expenditure 实际开支 Nu|?s
-
absolute guideline figure 绝对准则数字 lD 9'^J
absolute interest 绝对权益 C 5)G^
absolute order of discharge 绝对破产解除令 /Xn I>
absolute profit margin 绝对利润幅度 //|9J(B]
absolute value 实值;绝对值 ) ~ C)4
absolutely vested interest 绝对既得权益 U
.G*C
absorbed cost 已吸收成本;已分摊成本 1.jW^sM
absorption 吸收;分摊;合并 u3ce\
absorption rate 吸收率;摊配率;分摊率 2nOQ48haT
ACB Finance Limited 亚洲商业财务有限公司 +| Cvv]Tx1
acceptable form of reciprocity 合理的互惠条件 QeU>%qKT
acceptable rate 适当利率;适当汇率 kw?RUt0-V
acceptance agreement 承兑协议 &bA;>Lu#|o
acceptance for honour 参加承兑 g[:5@fI#*
acceptor 承兑人;接受人;受票人 q$U;\Mg)
acceptor for honour 参加承兑人 K;S&91V)=
accident insurance 意外保险 8fZ\})t
Accident Insurance Association of Hong Kong 香港意外保险公会 >;0z-;k6
accident insurance scheme 意外保险计划 ,!u^E|24
accident year basis 意外年度基准 @Q TG
accommodation 通融;贷款 QWfwoe&;R:
accommodation bill 通融票据;空头票据 H6e^"E
accommodation party 汇票代发人 85M
s*[g
account balance 帐户余额;帐户结余 iTxn
account book 帐簿
[o>/2
account collected in advance 预收款项 )lH?XpfTjm
account current book 往来帐簿 C^l)n!fq
account of after-acquired property 事后取得的财产报告
W6~<7
account of defaulter 拖欠帐目 a08B8
account payable 应付帐款 S.M< (
account payee only [A/C payee only] 只可转帐;存入收款人帐户 kD"dZQx
account receivable 应收帐款 aJIj%Y$
account receivable report 应收帐款报表 =XudL^GF
account statement 结单;帐单;会计财务报表 Yo(8mtYU
account title 帐户名称;会计科目 5M*q{k
X)
accountant's report 会计师报告 <}.)kg${O
Accountant's Report Rules 会计师报告规则 @{XN}tWDOp
accounting and auditing procedure 会计与审计程序;会计与核数程序 e`8z1r
Accounting Arrangements 《会计安排》 b]CJf8'u
accounting basis 会计基础 a?Q~C<k
accounting by Official Receiver 破产管理署署长呈交的帐目 <6-(a;T!7
Accounting Circular 《会计通告》 0.&gm@A~c$
accounting class 会计类别 RwT.B+Onuy
accounting date 记帐日期;会计结算日期 vJXd{iQE@C
accounting for money 款项核算 `4l>%S8y:
Accounting Officer 会计主任 c
CWOGd
accounting period 会计报告期;会计期 I]ywO4
accounting policy 会计政策;会计方针 H$\?D+xlf
accounting practice 会计惯例 nef-xxXC^I
accounting principle 会计准则 28Q`O$=v
accounting record 会计记录 5F&i/8Ib
accounting report 会计报告 {zmo7~=
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h'T\gF E%
Accounting Society of China 中国会计学会 OJkPlDym
accounting statement 会计报表 0qJ 3@d
accounting system 会计制度;会计系统 cF,u)+2b|6
accounting transaction 会计事项;帐务交易
C:gE
accounting treatment 会计处理 0nhsjN}v
accounting year 会计年度 _H:SoJ'
accretion 增值;添加 8> O'_6Joj
accrual 应计项目;应累算数目 F)v+.5T1
accrual basis 应计制;权责发生制 }R}tIC-:
accrual basis accounting 应计制会计;权责发生制会计 _FAwW<S4B
accrue 应累算;应计 1\zI#"b ^
accrued benefit 应累算利益 w)DO"Z7
accrued charges 应计费用 tk_y
~-xz
accrued cumulative preference share dividend 应累算的累积优先股股息 4+l7v?:Pr
accrued expenses 应累算费用 @0B<b7Jv
accrued interest payable 应付利息;应计未付利息 ?86h:9
accrued interest receivable 应收利息;应计未收利息 Hk
3HzN3
accrued right 累算权益 r+$ 0u~^
accruing profit 应累算的利润 I|iI
,l/9
accumulated fiscal reserve 累积财政储备 $Q]`+:g*}
accumulated profit 累积利润;滚存溢利 *7!}[ v_
accumulated reserve 累积储备 B}r@x z
accumulation of surplus income 累积收益盈余 US>
m1KsX
acquired assets 既得资产 ub.pJJlC
acquisition 收购;购置;取得 t@)~{W
{
acquisition cost 购置成本 jY ^ndr0;
acquisition expenses 购置费用 +R#*eo;o7
acquisition of 100% interest 收购全部股权 \k;raQR4t*
acquisition of control 取得控制权 'HOcK8}b
acquisition of fixed assets 购置固定资产 DYzVV(_J"
acquisition of shell “买壳” /0@}7+&
acquisition price 收购价 U0)(k}Q)
act of God 天灾 |fRajuA;
acting partner 执事合伙人 4b7}Sr=`
active market 买卖活跃的市场;交投畅旺的市场;旺市 _>3GNvS
active partner 积极参与的合伙人 '7_'s1
active trading 交投活跃 Qj3UO]>
actual circulation 实际流通 zxwpS
actual cost 实际成本 9';0vrFeM
actual expenditure 实际开支;实际支出 5Vut4px
actual income 实际入息;实际收入;实际收益 'OF)`5sj
actual market 现货市场 Blaj07K
actual price 现货价;实际价格 1l1X1
actual profit 实际利润 14zo0ANM
actual quotation 实盘;实际价位;实际报价 ncS^NH(&
actual year basis 按实际年度计算
|mci-ZT
actuals 实货 m=%W <8[V
actuarial investigation 精算调查 )NyGV!Zuu
actuarial principle 精算原则 $,6= .YuY
actuarial report 精算师报告 !pDS*{)E
Actuarial Society of Hong Kong 香港精算学会 Y z%=
actuarial valuation 精算师估值 EH4WR
/x
actuary 精算师 :()4eK/\
ad referendum agreement 暂定协议;有待覆核的协定 ?%;uR#4
ad valorem duty 从价税;按值征税 )Dqv&^
ad valorem duty system 从价税制 %\5y6
ad valorem fee 从价费 XtQ3$0{*%
ad valorem tariff 从价关税 %f:'A%'Qb
additional allowance 额外免税额 Dw.>4bA.
additional amount for unexpired risk 未过期风险的额外款额 k Mwt&6wS
additional assessable profit 补加应评税利润 * z{D}L-&
additional assessment 补加评税 '# (lq 5
c
additional commitment 额外承担 !4*@H
additional commitment vote 额外承担拨款 7&HP2r
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 egP3q5~
additional dependent parent allowance 供养父母额外免税额 EaP#~x
additional provision 额外拨款 b*p,s9k7
additional stamp duty 附加印花税 z{ymVd0#
additional tax 补加税罚款;补加税款 Tri.>@-u
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ef53~x
adjudged bankrupt 被裁定破产 sav2 .w
adjudicated bankrupt 裁定破产人 8<_WtDg
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ulktd^A\
adjudication of bankruptcy 裁定破产;宣告破产 *w@>zkBl
adjudication of insolvency 裁定无力偿还债务 &Kjqdp
adjusted actual 经调整的实数;调整后的实数 !gT6So
adjusted current assets 经调整的流动资产;调整后的流动资产 ytAhhwN~
adjusted figure 经调整的数字;调整后的数额 A
Y! zXJ_$
adjusted liabilities 经调整的负债;调整后的负债 ?BWWb
adjusted loss 经调整的亏损;调整后的亏损 lgnF\)
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 yn%w'
adjusted profit 经调整的利润;调整后的利润 RmzK?muk
adjusted surplus 经调整的盈余额;调整后的盈余额 tX)]ZuEi$
adjusted value 经调整的价值;调整后的价值 zGz5|u
adjustment 调整;修订;理算〔保险〕 WP}__1!%u
adjustment centre 调剂中心 4|XE
f,
adjustment lag 调整过程的时间差距;调整时差 HP?e?3.T
adjustment mechanism 调整机制 2;kab^iv'
adjustment of loss 亏损调整 5[Q44$a{
adjustment process 调整过程;调整程序 8PQ$X2)
adjustment range 调整幅度 PE4{;|a }
administered exchange rate 受管制汇率 (tVY
/(~#