A: E*v+@rv
SS;'g4h\6
A share A股;甲类股份 *@YQr]~
;
abatement of tax 减税;减扣免税额 n*~#]%4
ABN AMRO Bank N.V. 荷兰银行 k6;pi=sYNW
above-the-line expenditure 线上项目支出;经常预算支出 ])zpx-
above-the-line receipt 线上项目收入;经常预算收入 ;~}!P7z
ABSA Asia Limited 南非联合亚洲有限公司 K=P LOC5
absolute change 绝对数值变更 C+C1(b;1
absolute expenditure 实际开支 YIl,8!
z~
absolute guideline figure 绝对准则数字 Lf Y[Z4
absolute interest 绝对权益 ,` $2
absolute order of discharge 绝对破产解除令 I%0J=V;o{
absolute profit margin 绝对利润幅度 PJh97%7
absolute value 实值;绝对值 <1U *{y
absolutely vested interest 绝对既得权益 Vl
:M6d1
absorbed cost 已吸收成本;已分摊成本 d%1Vby
absorption 吸收;分摊;合并 6x@]b>W
absorption rate 吸收率;摊配率;分摊率 hSk
ACB Finance Limited 亚洲商业财务有限公司 H_%ae'W
acceptable form of reciprocity 合理的互惠条件 8ePzUc\#
acceptable rate 适当利率;适当汇率 $bk_%R}s
acceptance agreement 承兑协议 9H%ixBnM
acceptance for honour 参加承兑 T
zHR
acceptor 承兑人;接受人;受票人 ?bG82@-
acceptor for honour 参加承兑人 Ak\"C4s
accident insurance 意外保险 M
!rw!,g
Accident Insurance Association of Hong Kong 香港意外保险公会 1a#R7
chl
accident insurance scheme 意外保险计划 EmV Z
qW
accident year basis 意外年度基准 tQ2S*]"f
accommodation 通融;贷款 3cFvS[JG
accommodation bill 通融票据;空头票据 WjBtL52
accommodation party 汇票代发人 cdfnM% `>\
account balance 帐户余额;帐户结余 B=i%Z_r]w
account book 帐簿 * \tR
account collected in advance 预收款项 1[".
z{V3*
account current book 往来帐簿 j<vU[J+gx~
account of after-acquired property 事后取得的财产报告 e/IVZmUn^
account of defaulter 拖欠帐目 S`[r]msw
account payable 应付帐款 \@j3/!=,n%
account payee only [A/C payee only] 只可转帐;存入收款人帐户 42
rIIJ1A
account receivable 应收帐款 =ZARJ40L
account receivable report 应收帐款报表 A~wyn5:_
account statement 结单;帐单;会计财务报表 Olq`mlsK
account title 帐户名称;会计科目 ,Q8h#0z r
accountant's report 会计师报告 y
L
3F
Accountant's Report Rules 会计师报告规则 rGSi
!q
accounting and auditing procedure 会计与审计程序;会计与核数程序 jx];=IC3tt
Accounting Arrangements 《会计安排》 *18J$
accounting basis 会计基础 EJTa~
accounting by Official Receiver 破产管理署署长呈交的帐目 ]8XIw`:f
Accounting Circular 《会计通告》 I8:G:s:
accounting class 会计类别 I]N!cEr;@-
accounting date 记帐日期;会计结算日期 `
)1qq @
accounting for money 款项核算 &. "ltB
Accounting Officer 会计主任 IpsV4nmnz-
accounting period 会计报告期;会计期 +|spC
accounting policy 会计政策;会计方针 5{M$m&$1
accounting practice 会计惯例 Hd~fSXFl
accounting principle 会计准则
yc@:*Z
accounting record 会计记录 O
u{|o0
accounting report 会计报告 Um
I,?p
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W o$UV
Accounting Society of China 中国会计学会 -k@Uo(MB
accounting statement 会计报表 h,2?+}Fn
accounting system 会计制度;会计系统 9QN(Wq@
accounting transaction 会计事项;帐务交易 SQf.R%cg$
accounting treatment 会计处理 izr
3{y5
accounting year 会计年度 t?_
{
accretion 增值;添加 5ZHO+@HiFH
accrual 应计项目;应累算数目 q62U+o9G
accrual basis 应计制;权责发生制 !Y]%U @4}
accrual basis accounting 应计制会计;权责发生制会计 yI$MqR
accrue 应累算;应计 M
cbiO)@I
accrued benefit 应累算利益 .+ CMm5T
accrued charges 应计费用 <h1J+
accrued cumulative preference share dividend 应累算的累积优先股股息 1?#
Wg>7'
accrued expenses 应累算费用
q&EwD(k
accrued interest payable 应付利息;应计未付利息 {Gr"oO`&"
accrued interest receivable 应收利息;应计未收利息 |>=\
VX17
accrued right 累算权益 _1HEGX\
accruing profit 应累算的利润 H?dEgubg7]
accumulated fiscal reserve 累积财政储备 (:J
U
accumulated profit 累积利润;滚存溢利
1O@cev;
accumulated reserve 累积储备 Y@V6/D} 1
accumulation of surplus income 累积收益盈余 ${, !L l7)
acquired assets 既得资产 W:=CpbwENX
acquisition 收购;购置;取得 ~2?U
Ev6
acquisition cost 购置成本 '5SO3/{b
acquisition expenses 购置费用 (`K~p Z
acquisition of 100% interest 收购全部股权 Y t0s
acquisition of control 取得控制权 Hbz,3{o5
acquisition of fixed assets 购置固定资产 *XqS~G
acquisition of shell “买壳” 29h_oNO
acquisition price 收购价 $*dY f
act of God 天灾 A/*h[N+2!
acting partner 执事合伙人 AV["%$:
active market 买卖活跃的市场;交投畅旺的市场;旺市 [fXC ;c1
active partner 积极参与的合伙人 1
,4V8gp
active trading 交投活跃 8]0?mV8iOE
actual circulation 实际流通 8*yky
actual cost 实际成本 ` oXL
actual expenditure 实际开支;实际支出 3 p9LVa
actual income 实际入息;实际收入;实际收益 OL$^7F
B
actual market 现货市场 d0@czNWIC
actual price 现货价;实际价格 Zl`sY5{1
actual profit 实际利润 kn7Qv
k[+
actual quotation 实盘;实际价位;实际报价 -` e`U%n
actual year basis 按实际年度计算 >R8eAR$N
actuals 实货 FuZLE%gP
actuarial investigation 精算调查 ~qmu?5
actuarial principle 精算原则 |oJ R+
actuarial report 精算师报告 s$;IR
c5!6
Actuarial Society of Hong Kong 香港精算学会 } =^Al;W
actuarial valuation 精算师估值 AZjj71UE
actuary 精算师 N&+DhKw
ad referendum agreement 暂定协议;有待覆核的协定 r=pb7=M#LN
ad valorem duty 从价税;按值征税 <\S
j5
ad valorem duty system 从价税制 nXF|AeAco
ad valorem fee 从价费 q5(Z
ad valorem tariff 从价关税 ;X2 (G
additional allowance 额外免税额 IpMZ{kJlv`
additional amount for unexpired risk 未过期风险的额外款额 }X*.Vv A
additional assessable profit 补加应评税利润 @IwVR
additional assessment 补加评税 f Tc,"{
additional commitment 额外承担 VNLggeX'U
additional commitment vote 额外承担拨款 ;Cqjg.wkB
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /Q[M2DN@
additional dependent parent allowance 供养父母额外免税额 Pxm~2PAm
additional provision 额外拨款 Dhe ]f#d
additional stamp duty 附加印花税 )Y+?)=~
additional tax 补加税罚款;补加税款 $C !Mk
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 4FgY!k
adjudged bankrupt 被裁定破产 -a$7b;gF
adjudicated bankrupt 裁定破产人 (Eoji7U
adjudication fee 裁定费;评定印花税额手续费;评估契据费 b/Z0{38
adjudication of bankruptcy 裁定破产;宣告破产 x2gP, p-
adjudication of insolvency 裁定无力偿还债务 ~.w Db,*
adjusted actual 经调整的实数;调整后的实数 xiPP&$mg
adjusted current assets 经调整的流动资产;调整后的流动资产 )\TI^%s
adjusted figure 经调整的数字;调整后的数额 \3@A C7
adjusted liabilities 经调整的负债;调整后的负债 5=.EngG
adjusted loss 经调整的亏损;调整后的亏损 +vtI1LC;_
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 'qg q8
adjusted profit 经调整的利润;调整后的利润 %Sdzr!I7*
adjusted surplus 经调整的盈余额;调整后的盈余额 ly]n2RK
adjusted value 经调整的价值;调整后的价值 rpT{0>5
adjustment 调整;修订;理算〔保险〕 D%Y{(l+X
adjustment centre 调剂中心 |cBpX+D
adjustment lag 调整过程的时间差距;调整时差 !*gTC1bvB
adjustment mechanism 调整机制 _(8HK
adjustment of loss 亏损调整 5Cs
JghTw
adjustment process 调整过程;调整程序 mJ|7Jc
adjustment range 调整幅度 pMX#!wb
administered exchange rate 受管制汇率 k(;c<Z{?1