A: ^c\O,*:
1>J.kQR^
A share A股;甲类股份 M~taZt4
abatement of tax 减税;减扣免税额 ENTcTrTn
ABN AMRO Bank N.V. 荷兰银行 f^$,;
above-the-line expenditure 线上项目支出;经常预算支出 Qg*\aa94
above-the-line receipt 线上项目收入;经常预算收入 -+*h'zZ[<w
ABSA Asia Limited 南非联合亚洲有限公司 Rd#R}yA
absolute change 绝对数值变更 =_dM@
j
absolute expenditure 实际开支 +Q5O$8i
absolute guideline figure 绝对准则数字 DK IH{:L7
absolute interest 绝对权益 Cr5ND\
absolute order of discharge 绝对破产解除令 kTb$lLG\xk
absolute profit margin 绝对利润幅度 D\Ak-$kJ^
absolute value 实值;绝对值 =l`)b
absolutely vested interest 绝对既得权益 *G58t`]r
absorbed cost 已吸收成本;已分摊成本 =w$&
n%~
absorption 吸收;分摊;合并 <Vhd4c
absorption rate 吸收率;摊配率;分摊率 75# 8P?i
ACB Finance Limited 亚洲商业财务有限公司 ;kgP:n
acceptable form of reciprocity 合理的互惠条件 yLa@27T\A
acceptable rate 适当利率;适当汇率 Unk/uk
acceptance agreement 承兑协议 F9r.DG$}
acceptance for honour 参加承兑 P@7>R7gS
acceptor 承兑人;接受人;受票人 TA[%e
MvA
acceptor for honour 参加承兑人 ?xj8a3F
accident insurance 意外保险 o:d7IL
Accident Insurance Association of Hong Kong 香港意外保险公会 -r\jIO_
accident insurance scheme 意外保险计划 B.8B1MFm
accident year basis 意外年度基准 `nPdZ.
accommodation 通融;贷款 .vu7$~7
accommodation bill 通融票据;空头票据 J>Ar(p
accommodation party 汇票代发人 [b++bCH3
account balance 帐户余额;帐户结余 @>8(f#S%
account book 帐簿 ?2<)
Jw
account collected in advance 预收款项 \*$^}8
account current book 往来帐簿 qOo4T@t3
account of after-acquired property 事后取得的财产报告 sVFO&|L
account of defaulter 拖欠帐目 ._}}@V_/
account payable 应付帐款 K.
;ev
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4S_f2P2J
account receivable 应收帐款 {T4_Xn -I
account receivable report 应收帐款报表 !M~:
#k
account statement 结单;帐单;会计财务报表 A({czHLhN5
account title 帐户名称;会计科目 j
3<Ci {3
accountant's report 会计师报告 =3bk=vy
Accountant's Report Rules 会计师报告规则 ^#_gk uyd!
accounting and auditing procedure 会计与审计程序;会计与核数程序 k1B
](@xt
Accounting Arrangements 《会计安排》 gT)(RS`_
)
accounting basis 会计基础 `^)`J
accounting by Official Receiver 破产管理署署长呈交的帐目 4$Ai!a
Accounting Circular 《会计通告》 :\;9y3
accounting class 会计类别 aq?bI:>8
accounting date 记帐日期;会计结算日期 G@7^M}
accounting for money 款项核算 KXPCkNIN!
Accounting Officer 会计主任 6r~9$IM
accounting period 会计报告期;会计期 YgEd%Z%4
accounting policy 会计政策;会计方针 b<u\THy#
accounting practice 会计惯例 ZdW+=;/#
accounting principle 会计准则 g0,~|.
accounting record 会计记录 Z518J46o
accounting report 会计报告 .O-)m'
5
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rc=E%Qv%?
Accounting Society of China 中国会计学会 g#I`P&
accounting statement 会计报表 LK h=jB^bT
accounting system 会计制度;会计系统 ,+i^]yF3j
accounting transaction 会计事项;帐务交易 Zo=,!@q(
accounting treatment 会计处理 8{4'G$6
accounting year 会计年度 maap X/J
accretion 增值;添加 0}i
9`p
accrual 应计项目;应累算数目 !.R-|<2|6
accrual basis 应计制;权责发生制 sUF$eVAT
accrual basis accounting 应计制会计;权责发生制会计
C
>OeULD
accrue 应累算;应计 ]5'*^rz ^
accrued benefit 应累算利益 e#}t
am
accrued charges 应计费用 Q
8]X
accrued cumulative preference share dividend 应累算的累积优先股股息 xU\!UVQ/
accrued expenses 应累算费用 N<JI^%HBgP
accrued interest payable 应付利息;应计未付利息 lO@-*m$
accrued interest receivable 应收利息;应计未收利息 1RkN^FZOxq
accrued right 累算权益 G]B0LUT6c
accruing profit 应累算的利润 +:Zwo+\kSN
accumulated fiscal reserve 累积财政储备 ]D6<6OB
accumulated profit 累积利润;滚存溢利 o#FctM'Z
accumulated reserve 累积储备 B;bP~e>W
accumulation of surplus income 累积收益盈余 +C=vuR
acquired assets 既得资产 '&CZ%&(Gw
acquisition 收购;购置;取得 h#zm+( [B*
acquisition cost 购置成本 h),;j`PrC
acquisition expenses 购置费用 IQBL;=.J.
acquisition of 100% interest 收购全部股权 tN{0C/B9
acquisition of control 取得控制权 2
[w9#6ly
acquisition of fixed assets 购置固定资产 2Wcu.
acquisition of shell “买壳” J.~@j;[2
acquisition price 收购价 3n2^;b/ ]
act of God 天灾 caEIE0H~
acting partner 执事合伙人 rbf5~sw&8+
active market 买卖活跃的市场;交投畅旺的市场;旺市 !MSa -
active partner 积极参与的合伙人 S(=@2A+;
active trading 交投活跃 <@7j37,R7V
actual circulation 实际流通 (0`rfYv5.R
actual cost 实际成本 QmBHD;Gf
actual expenditure 实际开支;实际支出 MK
tI3vi?
actual income 实际入息;实际收入;实际收益 *42KLns
actual market 现货市场 $;g*s?F*
actual price 现货价;实际价格 [CHN3&l-5S
actual profit 实际利润 X
}B]5
actual quotation 实盘;实际价位;实际报价 TrDT
ay
actual year basis 按实际年度计算 |(~IfSE2
actuals 实货 <_/etw86Z
actuarial investigation 精算调查 }ll&EB
actuarial principle 精算原则 3B#fnj
actuarial report 精算师报告 |f}wOkl
Actuarial Society of Hong Kong 香港精算学会 F]OWqUV
actuarial valuation 精算师估值 6X ]I`e
actuary 精算师 e,XT(KY
ad referendum agreement 暂定协议;有待覆核的协定 >u%B
n\G
ad valorem duty 从价税;按值征税 #cR5k@
ad valorem duty system 从价税制 =YM
ad valorem fee 从价费 ,,FhE
ad valorem tariff 从价关税 65B&>`H~
additional allowance 额外免税额 ~,W|i
additional amount for unexpired risk 未过期风险的额外款额 +46& Zb35
additional assessable profit 补加应评税利润 z%fjG} z
additional assessment 补加评税 Tu:lIy~A
additional commitment 额外承担 5P*jGOg .
additional commitment vote 额外承担拨款 :Nz
TEK
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E=.J*7
additional dependent parent allowance 供养父母额外免税额 ]_ LAy
additional provision 额外拨款 89[/UxM)
additional stamp duty 附加印花税 6T"5,Q</h
additional tax 补加税罚款;补加税款 dnANlNMk?
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 p7},ymQ|YQ
adjudged bankrupt 被裁定破产 r 8N<<^
adjudicated bankrupt 裁定破产人 g9GPyU
adjudication fee 裁定费;评定印花税额手续费;评估契据费 *`s*l+0b
adjudication of bankruptcy 裁定破产;宣告破产 lyowH{.N"3
adjudication of insolvency 裁定无力偿还债务 __z/X"H
adjusted actual 经调整的实数;调整后的实数 a;i}<n7
adjusted current assets 经调整的流动资产;调整后的流动资产 P EzT|uY
adjusted figure 经调整的数字;调整后的数额 '<"%>-^Gn
adjusted liabilities 经调整的负债;调整后的负债 Kj"n
Id)
adjusted loss 经调整的亏损;调整后的亏损 ;{m;CKHI
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 y] Q/(O
adjusted profit 经调整的利润;调整后的利润 jp-(n z\
adjusted surplus 经调整的盈余额;调整后的盈余额 c3fd6Je5
adjusted value 经调整的价值;调整后的价值 rp]H&5.*
adjustment 调整;修订;理算〔保险〕 8pm
Ww?
adjustment centre 调剂中心 I/h( *~/
adjustment lag 调整过程的时间差距;调整时差 MNfc1I_#
adjustment mechanism 调整机制 X56.Y.
adjustment of loss 亏损调整 G$`
hPNSh
adjustment process 调整过程;调整程序 2%l(qfN9
adjustment range 调整幅度 8v)Z/R-
administered exchange rate 受管制汇率 gd)VL}k