A: 4u&l@BUr
S_WY91r
A share A股;甲类股份 1ii.nt1u
abatement of tax 减税;减扣免税额 i &KbzOY
ABN AMRO Bank N.V. 荷兰银行 q6D hypB
above-the-line expenditure 线上项目支出;经常预算支出 Nyo6R9^
above-the-line receipt 线上项目收入;经常预算收入 UU !I@
ABSA Asia Limited 南非联合亚洲有限公司 Ln:
y|
t
absolute change 绝对数值变更 G.N3R
absolute expenditure 实际开支 );*GOLka
absolute guideline figure 绝对准则数字 '1{~y3
absolute interest 绝对权益 iy4JI,-W
absolute order of discharge 绝对破产解除令
ew0 )
absolute profit margin 绝对利润幅度 C[s*Na-
absolute value 实值;绝对值 )a6i8b3
absolutely vested interest 绝对既得权益 tDwXb>
absorbed cost 已吸收成本;已分摊成本 c8Opc"UE
absorption 吸收;分摊;合并 F 4hEfO3
absorption rate 吸收率;摊配率;分摊率 IaJ(T>"+
ACB Finance Limited 亚洲商业财务有限公司 *X>rvAd3
acceptable form of reciprocity 合理的互惠条件 Z*Y
?"1ar
acceptable rate 适当利率;适当汇率 "8rP?B(
acceptance agreement 承兑协议 duqu}*Jw
acceptance for honour 参加承兑 W"0 #
acceptor 承兑人;接受人;受票人 !hc7i=V?
acceptor for honour 参加承兑人 q\/|nZO4
accident insurance 意外保险 H9nq.<;p
Accident Insurance Association of Hong Kong 香港意外保险公会 JxWH
rsh[
accident insurance scheme 意外保险计划 :G`_IB\
accident year basis 意外年度基准 \\T
I4A^#
accommodation 通融;贷款 p$=3&qR 6
accommodation bill 通融票据;空头票据 [WK_Vh{
accommodation party 汇票代发人 ox*Ka]
account balance 帐户余额;帐户结余 xtnB:3
account book 帐簿 z/ i3
account collected in advance 预收款项 Vy?w,E0^:
account current book 往来帐簿 M aEh8*
account of after-acquired property 事后取得的财产报告 +g;G*EP7*
account of defaulter 拖欠帐目 }I;W
account payable 应付帐款 |p+VitM7
account payee only [A/C payee only] 只可转帐;存入收款人帐户 *rbH|o 8
account receivable 应收帐款 gsR"d@!
account receivable report 应收帐款报表 sM4wh_lO
account statement 结单;帐单;会计财务报表 O{4m-;
account title 帐户名称;会计科目 \
}2Wd`kD
accountant's report 会计师报告 );6zV_^!
Accountant's Report Rules 会计师报告规则 v
;9s
accounting and auditing procedure 会计与审计程序;会计与核数程序 [Cs2H8=#
Accounting Arrangements 《会计安排》 a[u8x mH
accounting basis 会计基础 Z4e?zY
accounting by Official Receiver 破产管理署署长呈交的帐目 5M(?_qj
Accounting Circular 《会计通告》 UO&S6M]v7
accounting class 会计类别 `b2I)xC#
accounting date 记帐日期;会计结算日期 l^vq'<kI
accounting for money 款项核算 <)}
*S
Accounting Officer 会计主任 Gq{v)iN
accounting period 会计报告期;会计期 4*54"[9Hr#
accounting policy 会计政策;会计方针 `K@
accounting practice 会计惯例 q4Z
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accounting principle 会计准则 tsk}]@W
accounting record 会计记录 @-m&X2J+c
accounting report 会计报告 <ya3|ycnS
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qV}zV\Nz
Accounting Society of China 中国会计学会 0
Icyi#N
accounting statement 会计报表 lH6t d
accounting system 会计制度;会计系统 ecFI"g
accounting transaction 会计事项;帐务交易 s4Wk2*7Mq
accounting treatment 会计处理 Sb`>IlT\#
accounting year 会计年度 n% *u;iG
accretion 增值;添加 o+nU {
accrual 应计项目;应累算数目 OVd"'|&6_
accrual basis 应计制;权责发生制 XJlun l)(K
accrual basis accounting 应计制会计;权责发生制会计 cVz.ac
accrue 应累算;应计 REt()$
7~
accrued benefit 应累算利益 z!1j8o2
accrued charges 应计费用 !98s[)B:
accrued cumulative preference share dividend 应累算的累积优先股股息 k&**f_b
accrued expenses 应累算费用 )~5`A*Ku
accrued interest payable 应付利息;应计未付利息 e88JT_zrO
accrued interest receivable 应收利息;应计未收利息 Y,8M[UIK
accrued right 累算权益 2"mO"2d%
accruing profit 应累算的利润 &
=frt3
accumulated fiscal reserve 累积财政储备 mg;qG@?
accumulated profit 累积利润;滚存溢利 _Y0o\0B
accumulated reserve 累积储备 <Ei|:m
accumulation of surplus income 累积收益盈余 uwIZzz
acquired assets 既得资产
2`lit@u&u
acquisition 收购;购置;取得 LHacHv
acquisition cost 购置成本 % va/x]K
acquisition expenses 购置费用 %xg"e
O2x
acquisition of 100% interest 收购全部股权 "NJ!A
acquisition of control 取得控制权 &
IDF9B
acquisition of fixed assets 购置固定资产 6=& wY
acquisition of shell “买壳” UA/3lH}
acquisition price 收购价 L7KHs'c*
act of God 天灾 |S4yol
acting partner 执事合伙人 /,;9h
x
active market 买卖活跃的市场;交投畅旺的市场;旺市 x3vz4m[
active partner 积极参与的合伙人 l"MEX/
active trading 交投活跃 }^QY<Cp|
actual circulation 实际流通 UyJ5}fBJ
actual cost 实际成本 >g F
actual expenditure 实际开支;实际支出 RuHJk\T+
actual income 实际入息;实际收入;实际收益 >#kzPYsp
actual market 现货市场 ! g}9xIL
actual price 现货价;实际价格 >i0FGmxH
actual profit 实际利润 H,uOshR
actual quotation 实盘;实际价位;实际报价 d8x$NW-s
actual year basis 按实际年度计算 `R; ct4-
actuals 实货 b'ew
Od=
actuarial investigation 精算调查 J%}}(G~
actuarial principle 精算原则 1LE8,Gm&
actuarial report 精算师报告 1.';:/~(
Actuarial Society of Hong Kong 香港精算学会 ad"&c*m[
actuarial valuation 精算师估值 NfN#q:w1
actuary 精算师 doe[f_\
ad referendum agreement 暂定协议;有待覆核的协定 O|OPdD
ad valorem duty 从价税;按值征税 }q~A( u
ad valorem duty system 从价税制 hTy#Q.=
ad valorem fee 从价费 3)T5}_
ad valorem tariff 从价关税 uxR_(~8
additional allowance 额外免税额 9(H8MUF0{
additional amount for unexpired risk 未过期风险的额外款额 bG5c~
additional assessable profit 补加应评税利润 lh5k@\X
additional assessment 补加评税 SQliF[
-
additional commitment 额外承担 ^ i\zMMR
additional commitment vote 额外承担拨款 !E*-\}[
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X/.|S57
additional dependent parent allowance 供养父母额外免税额 1ltoLd\{
additional provision 额外拨款 Gud!(5'
additional stamp duty 附加印花税 Jw86
P=
additional tax 补加税罚款;补加税款 ]])i"oew
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 )JZfC&,
adjudged bankrupt 被裁定破产 H%/$Rqg
adjudicated bankrupt 裁定破产人 a
@TAUJ,
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ZLO_5#<
adjudication of bankruptcy 裁定破产;宣告破产 M
r@M~ -
adjudication of insolvency 裁定无力偿还债务 O'p
7^"M
adjusted actual 经调整的实数;调整后的实数 %i^%D
adjusted current assets 经调整的流动资产;调整后的流动资产 k|BEAdQ%M
adjusted figure 经调整的数字;调整后的数额 {)Gh~~57_W
adjusted liabilities 经调整的负债;调整后的负债 'T.> oP0>
adjusted loss 经调整的亏损;调整后的亏损 L=VuEF
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 9t)t-t#P;
adjusted profit 经调整的利润;调整后的利润 u2F
3>s
adjusted surplus 经调整的盈余额;调整后的盈余额 bb#w]!q
adjusted value 经调整的价值;调整后的价值 d2
d^XMe!
adjustment 调整;修订;理算〔保险〕 ?C4a,%
adjustment centre 调剂中心 i1sc oxX3\
adjustment lag 调整过程的时间差距;调整时差 q!FJP9x
adjustment mechanism 调整机制 )"q2DjfX*
adjustment of loss 亏损调整 K J~f ~2;
adjustment process 调整过程;调整程序 %u!#f<"[
adjustment range 调整幅度 J|K~a?&vN
administered exchange rate 受管制汇率 A]>0lB