A: &X=7b@r
lQn"
6o1
A share A股;甲类股份 b 7UJ
abatement of tax 减税;减扣免税额 rUiYR]mV
ABN AMRO Bank N.V. 荷兰银行 o).deP
s-
above-the-line expenditure 线上项目支出;经常预算支出 3JCo!n0
above-the-line receipt 线上项目收入;经常预算收入 O tG\Uw8
ABSA Asia Limited 南非联合亚洲有限公司 0MG>77
absolute change 绝对数值变更 w;z
7vN~/O
absolute expenditure 实际开支 XLNbV?
absolute guideline figure 绝对准则数字 d1b]+A G4
absolute interest 绝对权益 c{z$^)A/
absolute order of discharge 绝对破产解除令 LdPLC':}x|
absolute profit margin 绝对利润幅度 YuX JT*
absolute value 实值;绝对值 p0+^wXi)
absolutely vested interest 绝对既得权益 /^.|m3
absorbed cost 已吸收成本;已分摊成本 sV\_DP/l
absorption 吸收;分摊;合并 }E'0vf/
absorption rate 吸收率;摊配率;分摊率 * {g3ia
ACB Finance Limited 亚洲商业财务有限公司 |=?#Xbxz
acceptable form of reciprocity 合理的互惠条件 <W4F`6`x
acceptable rate 适当利率;适当汇率 d9N[f>
acceptance agreement 承兑协议 }>A
q<1%
acceptance for honour 参加承兑 T$4{fhV
\
acceptor 承兑人;接受人;受票人 YH&=cI@
acceptor for honour 参加承兑人 $l7^-SK`E
accident insurance 意外保险 wQ}r/2n|^
Accident Insurance Association of Hong Kong 香港意外保险公会 ]v+<K63@T
accident insurance scheme 意外保险计划 iOE. .xA:
accident year basis 意外年度基准 Vwkvu&4
accommodation 通融;贷款 ).T&fa"
accommodation bill 通融票据;空头票据 | f#wbw
accommodation party 汇票代发人 *rxr:y#Ve
account balance 帐户余额;帐户结余 +$2{u_m,
account book 帐簿 NYm"I`5w
account collected in advance 预收款项 vQAFg G
account current book 往来帐簿 +>$]leqa
account of after-acquired property 事后取得的财产报告 -d ntV=
account of defaulter 拖欠帐目 ;nY#
/%f
account payable 应付帐款 V Z(/g"9
account payee only [A/C payee only] 只可转帐;存入收款人帐户 !jCgTo
y
account receivable 应收帐款 VYvfx
account receivable report 应收帐款报表 'h>uR|
account statement 结单;帐单;会计财务报表 ajYe
?z
account title 帐户名称;会计科目 *@U{[J
accountant's report 会计师报告 dG\wW@}J
Accountant's Report Rules 会计师报告规则 -yqsJGY
accounting and auditing procedure 会计与审计程序;会计与核数程序 @u~S!(7.Wi
Accounting Arrangements 《会计安排》 &Y@i:O
accounting basis 会计基础 aSL`yuXu
accounting by Official Receiver 破产管理署署长呈交的帐目 Q$jEmmm%V[
Accounting Circular 《会计通告》 /d`"WK,
accounting class 会计类别 )^2eC<t
accounting date 记帐日期;会计结算日期 $( hT{C,K
accounting for money 款项核算 v^|U?
Accounting Officer 会计主任 ho]:)!|VY
accounting period 会计报告期;会计期 +y7z>Fwl
accounting policy 会计政策;会计方针 kaG/8G(
accounting practice 会计惯例 mU'<:gL+
accounting principle 会计准则 .3!Wr*o
accounting record 会计记录 E$8JrL
accounting report 会计报告 l_B735
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ys_2?uv
Accounting Society of China 中国会计学会 8@3K, [Mo
accounting statement 会计报表 .l}Ap7@
accounting system 会计制度;会计系统 X{9^$/XsJ
accounting transaction 会计事项;帐务交易 SI (
f&T(
accounting treatment 会计处理 3jmo[<p*x
accounting year 会计年度 G6SgVaM
accretion 增值;添加 4{VO:(geZ
accrual 应计项目;应累算数目 m]p{]6h
accrual basis 应计制;权责发生制 Epzg|L1)
accrual basis accounting 应计制会计;权责发生制会计
=c8}^3L~7
accrue 应累算;应计 UaT%tv>}8#
accrued benefit 应累算利益 qJey&_
accrued charges 应计费用 53Adic
accrued cumulative preference share dividend 应累算的累积优先股股息 +WX/4_STV
accrued expenses 应累算费用 `lf_wB+I
accrued interest payable 应付利息;应计未付利息 kA:Y^2X'
accrued interest receivable 应收利息;应计未收利息 nt.LiM/L
accrued right 累算权益 ^-o{3Q(w
accruing profit 应累算的利润 exRw, Nk4
accumulated fiscal reserve 累积财政储备 BK$y>=
`
accumulated profit 累积利润;滚存溢利 k.J%rRneN
accumulated reserve 累积储备 j"W>fC/u
accumulation of surplus income 累积收益盈余 t],a1I.gk
acquired assets 既得资产 "*g+qll!5d
acquisition 收购;购置;取得 i'~-\F!
acquisition cost 购置成本 XS<>0YM
acquisition expenses 购置费用 LoF/45|-<
acquisition of 100% interest 收购全部股权 KK|w30\f
acquisition of control 取得控制权 w5FIHYl6B
acquisition of fixed assets 购置固定资产 Zxk~X}K\P
acquisition of shell “买壳” 7ZcF0h
acquisition price 收购价 lExQp2E
act of God 天灾 KE?t?p
acting partner 执事合伙人 05UN
<l]
active market 买卖活跃的市场;交投畅旺的市场;旺市 ?K1B^M=8
active partner 积极参与的合伙人 8}/DD^M
active trading 交投活跃 Vk5Z[w a
actual circulation 实际流通 ep
>!jMhJa
actual cost 实际成本 {Jr1K,
actual expenditure 实际开支;实际支出 n@p]v*
actual income 实际入息;实际收入;实际收益 2& Q\W
actual market 现货市场 (;NJ<x
actual price 现货价;实际价格 bM W|:rn
actual profit 实际利润 )u?f| D
actual quotation 实盘;实际价位;实际报价 7iB!Uuc
actual year basis 按实际年度计算 XF`2*:7
actuals 实货 r>mBe;[TX
actuarial investigation 精算调查 ~ |G&cg
actuarial principle 精算原则 T,38Pu@r
actuarial report 精算师报告 @T1G#[C~t
Actuarial Society of Hong Kong 香港精算学会 Ple.fKu
actuarial valuation 精算师估值 ':4cQ4Z
actuary 精算师 w,|@e_|J
ad referendum agreement 暂定协议;有待覆核的协定 z/?* h
ad valorem duty 从价税;按值征税 %VHy?!/
ad valorem duty system 从价税制 n Ja!&G&
ad valorem fee 从价费 %h.zkocM
ad valorem tariff 从价关税 (P>nA3:UXB
additional allowance 额外免税额 nz 10/nw
additional amount for unexpired risk 未过期风险的额外款额 X$};K\I
additional assessable profit 补加应评税利润 `kKssU<
additional assessment 补加评税 7lC$UQ x8
additional commitment 额外承担 Y,L`WeQY.
additional commitment vote 额外承担拨款 G':3U
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )W\)
37=.
additional dependent parent allowance 供养父母额外免税额 Bwg(f_[1
additional provision 额外拨款 U32$9"
additional stamp duty 附加印花税 nnlj#
additional tax 补加税罚款;补加税款 &61U1"&$ R
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 HcRw9,I'
adjudged bankrupt 被裁定破产 m\teE]8x
adjudicated bankrupt 裁定破产人 44CZl{pt
adjudication fee 裁定费;评定印花税额手续费;评估契据费 4:MvC^X~z
adjudication of bankruptcy 裁定破产;宣告破产 m:BzIcW<\
adjudication of insolvency 裁定无力偿还债务 hY}Q|-|
adjusted actual 经调整的实数;调整后的实数 @f[-
adjusted current assets 经调整的流动资产;调整后的流动资产 rzY)vC+ZT
adjusted figure 经调整的数字;调整后的数额 ^sv|m"
adjusted liabilities 经调整的负债;调整后的负债 :>-zT[Lcn
adjusted loss 经调整的亏损;调整后的亏损 N2:Hdu:
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 14$%v;Su4
adjusted profit 经调整的利润;调整后的利润 Q:kg
adjusted surplus 经调整的盈余额;调整后的盈余额 fECV\Z
adjusted value 经调整的价值;调整后的价值 Va!G4_OT
adjustment 调整;修订;理算〔保险〕 u%-]-:c
adjustment centre 调剂中心 Q0A4}
adjustment lag 调整过程的时间差距;调整时差 Y7GsL7I
adjustment mechanism 调整机制 <Bo\a3Z
adjustment of loss 亏损调整 0kJ8H!~u
adjustment process 调整过程;调整程序 eP~bl
adjustment range 调整幅度 t{;2$z 0
administered exchange rate 受管制汇率 9.)z]Gav