A: :Du{8rV
.MPOUo/e
A share A股;甲类股份 td$6:)
abatement of tax 减税;减扣免税额 (V?`W7
ABN AMRO Bank N.V. 荷兰银行 zw9ULQ$#
above-the-line expenditure 线上项目支出;经常预算支出 '0M0F'R
above-the-line receipt 线上项目收入;经常预算收入 &>4$ [m>n
ABSA Asia Limited 南非联合亚洲有限公司 ]Oh>ECA|D
absolute change 绝对数值变更 GeTCN
absolute expenditure 实际开支 J
2~B<=V
absolute guideline figure 绝对准则数字 p
8Hv7*
absolute interest 绝对权益 s"F,=]HQ!G
absolute order of discharge 绝对破产解除令 l>P~M50D?{
absolute profit margin 绝对利润幅度 c+XR
absolute value 实值;绝对值 TEyPlSGG
absolutely vested interest 绝对既得权益 N5]68Fu'({
absorbed cost 已吸收成本;已分摊成本 +mPB?5
absorption 吸收;分摊;合并 ]=
D
absorption rate 吸收率;摊配率;分摊率 m,_oX1h
ACB Finance Limited 亚洲商业财务有限公司 a'fb0fz
acceptable form of reciprocity 合理的互惠条件 gz:c_HJ
acceptable rate 适当利率;适当汇率 Dp'af4+%$
acceptance agreement 承兑协议 oYm"NDS_.
acceptance for honour 参加承兑 &1n0(qB
acceptor 承兑人;接受人;受票人 r|$g(
(g
acceptor for honour 参加承兑人 n9yv.p]
accident insurance 意外保险 r2`?Ta
Accident Insurance Association of Hong Kong 香港意外保险公会 2a}_|
#*
accident insurance scheme 意外保险计划 }E_zW.{!
accident year basis 意外年度基准 O4 URr
accommodation 通融;贷款 l
sxii-#O
accommodation bill 通融票据;空头票据 sAj$U^Gp
accommodation party 汇票代发人 :9>nY
account balance 帐户余额;帐户结余 #Z5~a9rO
account book 帐簿 ]z@]Fi33Y
account collected in advance 预收款项 bJvRQrj*3
account current book 往来帐簿 \EqO;A%<
account of after-acquired property 事后取得的财产报告 '
7%9Sqx
account of defaulter 拖欠帐目 S!bvU2d
account payable 应付帐款 uu #+|ZD
account payee only [A/C payee only] 只可转帐;存入收款人帐户 A]slssE+
account receivable 应收帐款 g-`NsqzD
account receivable report 应收帐款报表 \8H"lcj:
account statement 结单;帐单;会计财务报表 <Z wEdq
account title 帐户名称;会计科目 }:Akpm
accountant's report 会计师报告 z#ET-[I
Accountant's Report Rules 会计师报告规则 riQ?'!a7
accounting and auditing procedure 会计与审计程序;会计与核数程序 {K}+$jzGVt
Accounting Arrangements 《会计安排》 }\*|b@)]
accounting basis 会计基础 f5eX%FR
accounting by Official Receiver 破产管理署署长呈交的帐目 oWT0WS
Accounting Circular 《会计通告》 ENr&k(>0HQ
accounting class 会计类别 !o7.L%S
accounting date 记帐日期;会计结算日期 QX/`s3N
accounting for money 款项核算 awtzt?VtLh
Accounting Officer 会计主任 qyC"}y-
accounting period 会计报告期;会计期 dWEx55>,1
accounting policy 会计政策;会计方针 o!N@W
accounting practice 会计惯例 -.G0k*[d
accounting principle 会计准则 vOU-bF%u
accounting record 会计记录 q1j[eru
accounting report 会计报告 p
<NgT1"{
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SJmri]4K
Accounting Society of China 中国会计学会 @A%`\Ea%
accounting statement 会计报表 4O'ho0w7
accounting system 会计制度;会计系统 eAEVpC2
accounting transaction 会计事项;帐务交易 [&&4lKC}u
accounting treatment 会计处理 bjZ?WZr
accounting year 会计年度 G"(!5+DLy
accretion 增值;添加 bL<cgtz7)
accrual 应计项目;应累算数目 bT |FJ\aC
accrual basis 应计制;权责发生制 1>LquZ+Kj
accrual basis accounting 应计制会计;权责发生制会计 Spb'jAKj'
accrue 应累算;应计 YrX{,YtiX
accrued benefit 应累算利益 _;9)^})$
accrued charges 应计费用 .T2I]d
accrued cumulative preference share dividend 应累算的累积优先股股息 "
7d_$.Z
accrued expenses 应累算费用 VEk|lX;2
accrued interest payable 应付利息;应计未付利息 {$JIR}4S
accrued interest receivable 应收利息;应计未收利息 ~EymD *
accrued right 累算权益 x
:s-\>RcA
accruing profit 应累算的利润 2P*O^-zRp
accumulated fiscal reserve 累积财政储备 U8z,N1]r*`
accumulated profit 累积利润;滚存溢利 : s35{K
accumulated reserve 累积储备 =:lacK(0
accumulation of surplus income 累积收益盈余 ftbu:RtK^^
acquired assets 既得资产 lnhZ!_
acquisition 收购;购置;取得 I[/u5V_b'
acquisition cost 购置成本 QHeUpJ/^
acquisition expenses 购置费用 Ogb!YF#e
acquisition of 100% interest 收购全部股权 [Fe5a
acquisition of control 取得控制权 L=>N#QR7
acquisition of fixed assets 购置固定资产 p("do1:
acquisition of shell “买壳” H~&'`h1
acquisition price 收购价 y}8j_r
act of God 天灾 Ec|#i
acting partner 执事合伙人 Sn0 Gw
active market 买卖活跃的市场;交投畅旺的市场;旺市 Yd9y8TqJ
active partner 积极参与的合伙人 .Q7z<Q
active trading 交投活跃 (_D#gr{S=
actual circulation 实际流通 5_PD?lg
actual cost 实际成本 6w'^,V
actual expenditure 实际开支;实际支出 ?%?@?W>s@
actual income 实际入息;实际收入;实际收益 -Rmz`yOq}
actual market 现货市场 K.k=\N
actual price 现货价;实际价格 #u>JCPz
actual profit 实际利润 :jA~zHO
actual quotation 实盘;实际价位;实际报价 0I,-1o|s
actual year basis 按实际年度计算 /D
eU`rj
actuals 实货 Pp?J5HW
actuarial investigation 精算调查 :Q89j4,
actuarial principle 精算原则 5 gE
actuarial report 精算师报告 nI-\HAX
Actuarial Society of Hong Kong 香港精算学会
(%".=x-
actuarial valuation 精算师估值 nlKWZYv
actuary 精算师 (URWicaB
ad referendum agreement 暂定协议;有待覆核的协定 E[
,Ur`>:
ad valorem duty 从价税;按值征税 2$|WXYY
ad valorem duty system 从价税制 \'shnzs
ad valorem fee 从价费 ;s{rJG{inG
ad valorem tariff 从价关税 ,+0_kndR
additional allowance 额外免税额 x.!%'{+{
additional amount for unexpired risk 未过期风险的额外款额 e4t'3So
additional assessable profit 补加应评税利润 7JjTm^bu
additional assessment 补加评税 V5m4dQ>t
additional commitment 额外承担 rB-&'#3%
additional commitment vote 额外承担拨款 ?me0J3u_
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `uY77co6
additional dependent parent allowance 供养父母额外免税额 @hp@*$#& 9
additional provision 额外拨款 >%t"VpvR
additional stamp duty 附加印花税 PKk_9Xd
additional tax 补加税罚款;补加税款 \7jK6;R<
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 1O8RGk4
adjudged bankrupt 被裁定破产 ^2=11
adjudicated bankrupt 裁定破产人 @#;2P'KL
adjudication fee 裁定费;评定印花税额手续费;评估契据费 !CUrpr/*
adjudication of bankruptcy 裁定破产;宣告破产 aVEg%8
adjudication of insolvency 裁定无力偿还债务 !gu#
#MrJ9
adjusted actual 经调整的实数;调整后的实数 En
yx+]9
adjusted current assets 经调整的流动资产;调整后的流动资产 (U4]d`
adjusted figure 经调整的数字;调整后的数额 O1Vs!
adjusted liabilities 经调整的负债;调整后的负债 !;>j(xc
adjusted loss 经调整的亏损;调整后的亏损 U*b1yxt
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 <;G.(C
K@n
adjusted profit 经调整的利润;调整后的利润 :@mb.'%*!
adjusted surplus 经调整的盈余额;调整后的盈余额 v,^2'C$o
adjusted value 经调整的价值;调整后的价值 eh`n?C
adjustment 调整;修订;理算〔保险〕
F[5[@y
adjustment centre 调剂中心 _XvSe]`f`
adjustment lag 调整过程的时间差距;调整时差 VG'M=O{)3
adjustment mechanism 调整机制 Em?bV(
adjustment of loss 亏损调整 >|IUjv2L
adjustment process 调整过程;调整程序 R<}UT
adjustment range 调整幅度 hj[&.w
administered exchange rate 受管制汇率 $}+t|`*q8]