A: c
o^h2b
~ kDJ-V
A share A股;甲类股份 ,]]IJ;:
w
abatement of tax 减税;减扣免税额 QF*cdc<
ABN AMRO Bank N.V. 荷兰银行 A 2A_F|f
above-the-line expenditure 线上项目支出;经常预算支出 'Yc^9;C(
above-the-line receipt 线上项目收入;经常预算收入 zM<L_l&
ABSA Asia Limited 南非联合亚洲有限公司 Eelv i5
absolute change 绝对数值变更 R?- zJ ;
absolute expenditure 实际开支 FS!)KxC/-
absolute guideline figure 绝对准则数字 ^}
wF^ _
absolute interest 绝对权益 $MfRw
absolute order of discharge 绝对破产解除令 r=AA
/n<
absolute profit margin 绝对利润幅度 asLrXGGyT
absolute value 实值;绝对值 FCKyKn
absolutely vested interest 绝对既得权益 KHJ wCv
absorbed cost 已吸收成本;已分摊成本 k"/Rjd(;
absorption 吸收;分摊;合并 y}|E)
absorption rate 吸收率;摊配率;分摊率 C-h?#/#?y
ACB Finance Limited 亚洲商业财务有限公司 8IBr#+0
acceptable form of reciprocity 合理的互惠条件 9nFWJn
acceptable rate 适当利率;适当汇率 ~
L>M-D4o
acceptance agreement 承兑协议 ;vX1U8
acceptance for honour 参加承兑 ,\aLv
acceptor 承兑人;接受人;受票人 +*Uv+oC|
acceptor for honour 参加承兑人 EIyFGCw|U
accident insurance 意外保险 p0]\QM l1
Accident Insurance Association of Hong Kong 香港意外保险公会 &}pF6eIar
accident insurance scheme 意外保险计划 Hr!$mf)h
accident year basis 意外年度基准 >lzXyT6x8
accommodation 通融;贷款 VEn3b
accommodation bill 通融票据;空头票据 DBLM0*B
accommodation party 汇票代发人 %^nNt:N0
account balance 帐户余额;帐户结余 .j
tv Hr}U
account book 帐簿 de.f?y
account collected in advance 预收款项 E'(nJ
account current book 往来帐簿 `ah|BV
account of after-acquired property 事后取得的财产报告 t+]1D@h v
account of defaulter 拖欠帐目 SBDGms
account payable 应付帐款 d"Wuu1tEY
account payee only [A/C payee only] 只可转帐;存入收款人帐户 (uhE'IQ{(
account receivable 应收帐款
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y,
account receivable report 应收帐款报表 B
I3fk
account statement 结单;帐单;会计财务报表 u^CL }t*
account title 帐户名称;会计科目 %.l={B,i
accountant's report 会计师报告 NJ-Ji> w
Accountant's Report Rules 会计师报告规则 B'`25u_e<
accounting and auditing procedure 会计与审计程序;会计与核数程序 J]{<Z?%
Accounting Arrangements 《会计安排》 nKnrh]hX
accounting basis 会计基础 o76!7
accounting by Official Receiver 破产管理署署长呈交的帐目 [m6+I9
Accounting Circular 《会计通告》 r)K5<[\r
accounting class 会计类别 $8AW
accounting date 记帐日期;会计结算日期 )|k#cT{=M
accounting for money 款项核算 M+HhTW;I=
Accounting Officer 会计主任 p|mFF0SL
accounting period 会计报告期;会计期 wAX;)PLg
accounting policy 会计政策;会计方针 Fu5Y<*x
accounting practice 会计惯例 $?]`2*i
accounting principle 会计准则 {x
_cgsn
accounting record 会计记录 4>v O9q
accounting report 会计报告 pPo(nH|<
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \@N~{72:k
Accounting Society of China 中国会计学会 Th*}U&
accounting statement 会计报表 g;6/P2w
accounting system 会计制度;会计系统 ;Oqf{em];
accounting transaction 会计事项;帐务交易 k`|E&+og
accounting treatment 会计处理 vD?D]8.F~Q
accounting year 会计年度 bj6Yz,g F
accretion 增值;添加 BmccSC;o4
accrual 应计项目;应累算数目 \)wch P_0
accrual basis 应计制;权责发生制 w\eC{,00:
accrual basis accounting 应计制会计;权责发生制会计 <j,3Dn
accrue 应累算;应计 bR~(Ry`
accrued benefit 应累算利益 x;E/
accrued charges 应计费用 5y\35kT'
accrued cumulative preference share dividend 应累算的累积优先股股息 b7~Jl+m
accrued expenses 应累算费用 a7F_{Mm
accrued interest payable 应付利息;应计未付利息 :9%e:-
accrued interest receivable 应收利息;应计未收利息 Dykh|"
accrued right 累算权益 <g;,or#$
accruing profit 应累算的利润 !X~NL+
accumulated fiscal reserve 累积财政储备 v{uq
accumulated profit 累积利润;滚存溢利 SG|AJ9
accumulated reserve 累积储备 SOM? 0.
accumulation of surplus income 累积收益盈余 '-Cx-=
acquired assets 既得资产 ytjZ7J['{
acquisition 收购;购置;取得 k}&wy
acquisition cost 购置成本 yI#qkl-
acquisition expenses 购置费用 &B[*L+-E
acquisition of 100% interest 收购全部股权 b$fmU"%&|
acquisition of control 取得控制权 ?Fny_{&^H
acquisition of fixed assets 购置固定资产
p
V u[
acquisition of shell “买壳” KW[y+c u.#
acquisition price 收购价 8Q<Nl=g>'
act of God 天灾 !&g_hmnIF
acting partner 执事合伙人 a{^z= =
active market 买卖活跃的市场;交投畅旺的市场;旺市 U]vUa^nG
active partner 积极参与的合伙人 ?QJx!'Y,p
active trading 交投活跃 jdu6P+_8n
actual circulation 实际流通 K{/i2^4
actual cost 实际成本 d v[.u{#tP
actual expenditure 实际开支;实际支出 zF[Xem
actual income 实际入息;实际收入;实际收益 (@xC-*
actual market 现货市场 oST)E5X;7
actual price 现货价;实际价格 nAl
\9#M
actual profit 实际利润 p}1gac_c
actual quotation 实盘;实际价位;实际报价 ('C)S)98C
actual year basis 按实际年度计算 \ m
oLQ
actuals 实货 Y<VX.S2kf
actuarial investigation 精算调查 %%?}db1n
actuarial principle 精算原则 Ao` e{
actuarial report 精算师报告 Fs $FR-x
Actuarial Society of Hong Kong 香港精算学会 y] D\i5Xv
actuarial valuation 精算师估值 _BJ:GDz>
actuary 精算师 g_P98_2f.k
ad referendum agreement 暂定协议;有待覆核的协定 Ib{l$#
ad valorem duty 从价税;按值征税 (:`4*xK
ad valorem duty system 从价税制 JWg.0d$hM
ad valorem fee 从价费
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ad valorem tariff 从价关税 U2<q dknB
additional allowance 额外免税额 6wwbH}*=?
additional amount for unexpired risk 未过期风险的额外款额 Ji9o0Y R
additional assessable profit 补加应评税利润 H7&y79mB
additional assessment 补加评税 qg`ae
additional commitment 额外承担 p.g> +7
additional commitment vote 额外承担拨款 wUr(i *
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p19(>|$J
additional dependent parent allowance 供养父母额外免税额 F) Q[ cai
additional provision 额外拨款 h~Z &L2V
additional stamp duty 附加印花税 /]Y#*r8jRi
additional tax 补加税罚款;补加税款 *v K~t|z
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 EHn!ZrQgh
adjudged bankrupt 被裁定破产 __$ ;Z
adjudicated bankrupt 裁定破产人 hOZTD0
adjudication fee 裁定费;评定印花税额手续费;评估契据费 R--s
u:
adjudication of bankruptcy 裁定破产;宣告破产 u;rmqo1
adjudication of insolvency 裁定无力偿还债务 T3
ie-G@<
adjusted actual 经调整的实数;调整后的实数 _zM?"16I}
adjusted current assets 经调整的流动资产;调整后的流动资产 ^K1mh9O
adjusted figure 经调整的数字;调整后的数额 hN=kU9@knC
adjusted liabilities 经调整的负债;调整后的负债 K\xM%O?
adjusted loss 经调整的亏损;调整后的亏损 cRr3!<EZ
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 fDB.r$|d
adjusted profit 经调整的利润;调整后的利润 8Y RT0/V
adjusted surplus 经调整的盈余额;调整后的盈余额 YB4
ZI
adjusted value 经调整的价值;调整后的价值 ;0oL*d[1Z
adjustment 调整;修订;理算〔保险〕 tyW[i8)O}
adjustment centre 调剂中心 lg$aRqI29
adjustment lag 调整过程的时间差距;调整时差 f~P YK
adjustment mechanism 调整机制 O^-QqCZE
adjustment of loss 亏损调整 v+Y^mV`|
adjustment process 调整过程;调整程序 >m1b/J3#
adjustment range 调整幅度 oz{X"jfu
administered exchange rate 受管制汇率 3T]cDVQ_