A: W*P/~U=
&4DWLI
A share A股;甲类股份 qu?D`29
abatement of tax 减税;减扣免税额 !+i
ABN AMRO Bank N.V. 荷兰银行 f+rBIE
above-the-line expenditure 线上项目支出;经常预算支出 "F=O
above-the-line receipt 线上项目收入;经常预算收入 'i}Q R~pe
ABSA Asia Limited 南非联合亚洲有限公司
8$1<N
absolute change 绝对数值变更 xk#/J]j
absolute expenditure 实际开支 (u *-(
absolute guideline figure 绝对准则数字 &TKB8vx=#
absolute interest 绝对权益 'C(YUlT2?P
absolute order of discharge 绝对破产解除令 86[TBX5'
absolute profit margin 绝对利润幅度 =h4XsV)rO
absolute value 实值;绝对值 ALhu\x>AY
absolutely vested interest 绝对既得权益 LcQ \
d*
absorbed cost 已吸收成本;已分摊成本 0
~VniF^
absorption 吸收;分摊;合并 WO|#`HM2
absorption rate 吸收率;摊配率;分摊率 }psJ'aiG*
ACB Finance Limited 亚洲商业财务有限公司 nM@S`"
acceptable form of reciprocity 合理的互惠条件 Uc.K6%iI
acceptable rate 适当利率;适当汇率 vFQ'sd]C
acceptance agreement 承兑协议 @X|Cu bJ
acceptance for honour 参加承兑 y:xZ(RgfF
acceptor 承兑人;接受人;受票人 }=NjFK_6
acceptor for honour 参加承兑人 1%H]2@
accident insurance 意外保险 L.>`;`dmY
Accident Insurance Association of Hong Kong 香港意外保险公会 Ok9XC <Xu
accident insurance scheme 意外保险计划 [8<)^k
accident year basis 意外年度基准 #5F\zeo@F?
accommodation 通融;贷款 moh7:g
accommodation bill 通融票据;空头票据 geua8;
accommodation party 汇票代发人 oTZNW
account balance 帐户余额;帐户结余 @Kp2l<P
account book 帐簿 (,[Oy6o
account collected in advance 预收款项 "+p_{J/P
account current book 往来帐簿 ;:
f.a(~c
account of after-acquired property 事后取得的财产报告 K^EW*6vB8O
account of defaulter 拖欠帐目 s~,Y po?
account payable 应付帐款 H{yeN 5
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >Is
Rd
account receivable 应收帐款 &0~E+
9b
account receivable report 应收帐款报表 LJ9^:U
account statement 结单;帐单;会计财务报表 +Uq$'2CT
account title 帐户名称;会计科目 YuFJJAJ
accountant's report 会计师报告 *zJ}=%)f
Accountant's Report Rules 会计师报告规则 p1q"[)WVn^
accounting and auditing procedure 会计与审计程序;会计与核数程序 n)gzHch
Accounting Arrangements 《会计安排》 Ab/
gY$l
accounting basis 会计基础 |X0h-kX4
accounting by Official Receiver 破产管理署署长呈交的帐目 `J#(ffo-
Accounting Circular 《会计通告》 wUv
Zc
accounting class 会计类别 uL`;KD
accounting date 记帐日期;会计结算日期 pri=;I(2A
accounting for money 款项核算 vdV@G`)HPr
Accounting Officer 会计主任 Ru`&>E
accounting period 会计报告期;会计期 ~J)_S'
#
accounting policy 会计政策;会计方针 h@&&.S`B
accounting practice 会计惯例 x[zt(kC0+
accounting principle 会计准则 wknX\,`Q
accounting record 会计记录 unKi)v1
accounting report 会计报告 oSq4g{xvMH
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B|zJrz0q3
Accounting Society of China 中国会计学会 (
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accounting statement 会计报表 +iY .Y V
accounting system 会计制度;会计系统
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accounting transaction 会计事项;帐务交易 v'mRch)d
accounting treatment 会计处理 INZsDM 9
accounting year 会计年度 >+ulLQqe
accretion 增值;添加 PRg^E4
accrual 应计项目;应累算数目 YBehyx2eK
accrual basis 应计制;权责发生制 gMS-mkZ
accrual basis accounting 应计制会计;权责发生制会计 kaqH.e(
accrue 应累算;应计 TCWy^8LA
accrued benefit 应累算利益 ;EDc1:
accrued charges 应计费用 `83s97Sa
accrued cumulative preference share dividend 应累算的累积优先股股息 fMgB!y"Em
accrued expenses 应累算费用 /}t>o*
x
accrued interest payable 应付利息;应计未付利息 L|A}A[ P
accrued interest receivable 应收利息;应计未收利息 `f?v_Ui-$
accrued right 累算权益 lV<2+Is
accruing profit 应累算的利润 4>x]v!d
accumulated fiscal reserve 累积财政储备 ?NkweT(
accumulated profit 累积利润;滚存溢利 e=e^;K4
accumulated reserve 累积储备 6aRPm%
accumulation of surplus income 累积收益盈余 X: PB
}
acquired assets 既得资产 >>22:JI`
acquisition 收购;购置;取得 Ws$<B
b
acquisition cost 购置成本 3c#oK
acquisition expenses 购置费用 :Yeo*v9
acquisition of 100% interest 收购全部股权 qz[qjGdHg
acquisition of control 取得控制权 ;aXu
acquisition of fixed assets 购置固定资产 O<}3\O )G(
acquisition of shell “买壳” 5G
@
acquisition price 收购价 b|jdYJbol&
act of God 天灾 }81eef4$S
acting partner 执事合伙人 e
1ts/@V
active market 买卖活跃的市场;交投畅旺的市场;旺市 vMG >Xb
active partner 积极参与的合伙人 ts|dk%
active trading 交投活跃 !
'scOWWn
actual circulation 实际流通 PW7{,1te,
actual cost 实际成本 "pUqYMB2i
actual expenditure 实际开支;实际支出 :buH\LB*P
actual income 实际入息;实际收入;实际收益 mXAGa8##j
actual market 现货市场 " ,k(*
actual price 现货价;实际价格 TNun)0p
actual profit 实际利润 A)v!
{
actual quotation 实盘;实际价位;实际报价 yR}PC/>
actual year basis 按实际年度计算 o^Z/~N
actuals 实货 k_d)
actuarial investigation 精算调查 &ed&2t`Y
actuarial principle 精算原则 t3
LRmjL
actuarial report 精算师报告 F3uR:)4<M
Actuarial Society of Hong Kong 香港精算学会
P}kBqMM
actuarial valuation 精算师估值 "$P|!k45(
actuary 精算师 bzj9U>eY
ad referendum agreement 暂定协议;有待覆核的协定 3X|7 R
ad valorem duty 从价税;按值征税 4sJM!9eb[
ad valorem duty system 从价税制 ;zq3>A
ad valorem fee 从价费 '?$N.lj$d
ad valorem tariff 从价关税 !W\Zq+^^J3
additional allowance 额外免税额 m 0jm$>:Z
additional amount for unexpired risk 未过期风险的额外款额 -O&u;kh4g
additional assessable profit 补加应评税利润 $4YyZ!_.@
additional assessment 补加评税 Ebk9[=
additional commitment 额外承担 WxE^S ??|
additional commitment vote 额外承担拨款 v$n J$M&k
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Xgb ~ED]
additional dependent parent allowance 供养父母额外免税额 }253Q!f
additional provision 额外拨款 r [NI#wW
additional stamp duty 附加印花税 {Tr5M o
additional tax 补加税罚款;补加税款 WF#3'"I
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 yLFZo"r
adjudged bankrupt 被裁定破产 'J[
n}r
adjudicated bankrupt 裁定破产人 0;J#".(KQ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :6h$1
+6
adjudication of bankruptcy 裁定破产;宣告破产 UYw_k\
adjudication of insolvency 裁定无力偿还债务 yiT)m]E
d
adjusted actual 经调整的实数;调整后的实数 H]I^?+)9
adjusted current assets 经调整的流动资产;调整后的流动资产 -=;V*;
adjusted figure 经调整的数字;调整后的数额 fC4#b?Q
adjusted liabilities 经调整的负债;调整后的负债 fCMFPhF
adjusted loss 经调整的亏损;调整后的亏损 |M;tAG$,"y
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 WSi`KNX
adjusted profit 经调整的利润;调整后的利润 E`A6GX
adjusted surplus 经调整的盈余额;调整后的盈余额 Ng Jp2ut
adjusted value 经调整的价值;调整后的价值 mKTa.
adjustment 调整;修订;理算〔保险〕 \Ei(HmEU
adjustment centre 调剂中心 U
gqfO(
adjustment lag 调整过程的时间差距;调整时差 r0Cc0TMdj
adjustment mechanism 调整机制 5u:{lcC.X
adjustment of loss 亏损调整 dGc<{sQzB
adjustment process 调整过程;调整程序 [c`u
adjustment range 调整幅度 2bnF#-(
administered exchange rate 受管制汇率 :Qc[>:N