A: @"@a70WHk
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A share A股;甲类股份 D3pz69W
abatement of tax 减税;减扣免税额 .l}Ap7@
ABN AMRO Bank N.V. 荷兰银行 C2
N+X
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above-the-line expenditure 线上项目支出;经常预算支出 SI (
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above-the-line receipt 线上项目收入;经常预算收入 &2'-v@kK
ABSA Asia Limited 南非联合亚洲有限公司 O-iE 0t
absolute change 绝对数值变更 +pofN-*%
absolute expenditure 实际开支 Z6
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absolute guideline figure 绝对准则数字 ;>6< u.N
absolute interest 绝对权益 N Ob`)qb
absolute order of discharge 绝对破产解除令 TBlSZZ-55]
absolute profit margin 绝对利润幅度 q"2QNF'
absolute value 实值;绝对值 Di9RRHn&q
absolutely vested interest 绝对既得权益 bO~y=Pa\
absorbed cost 已吸收成本;已分摊成本 @]\fO)\f
absorption 吸收;分摊;合并 Fs+tcr/\[
absorption rate 吸收率;摊配率;分摊率 $d?+\r:I{,
ACB Finance Limited 亚洲商业财务有限公司 /:dLqyQ_V
acceptable form of reciprocity 合理的互惠条件 7DB_Z/uU
acceptable rate 适当利率;适当汇率 'Zx5+rM${}
acceptance agreement 承兑协议 [4)Oi-_Y>
acceptance for honour 参加承兑 +UzQJt/>>
acceptor 承兑人;接受人;受票人 Q>niJ'7WF
acceptor for honour 参加承兑人 c*USA
eP
accident insurance 意外保险 xR7ZqTcw
Accident Insurance Association of Hong Kong 香港意外保险公会 $vn6%M[
accident insurance scheme 意外保险计划 ^r}c&@
accident year basis 意外年度基准 Pt]>AW;i
accommodation 通融;贷款 Sp`l>BL
accommodation bill 通融票据;空头票据 {X{R]
accommodation party 汇票代发人 }=R]<`Sj.j
account balance 帐户余额;帐户结余 ]a3$hAcj6"
account book 帐簿 qwTz7r
account collected in advance 预收款项 1gI7$y+?
account current book 往来帐簿 D9rQ%|}S
account of after-acquired property 事后取得的财产报告 s!6lZ mPM
account of defaulter 拖欠帐目 X>(1fra4
account payable 应付帐款 5LeZ?'"c
account payee only [A/C payee only] 只可转帐;存入收款人帐户 E)b$;'
account receivable 应收帐款 -V$|t<
account receivable report 应收帐款报表 UQVL)-Z
account statement 结单;帐单;会计财务报表 oFk2y ^>u
account title 帐户名称;会计科目 WtSs:D
accountant's report 会计师报告 U,GSWMI/K
Accountant's Report Rules 会计师报告规则 YAi-eL67l
accounting and auditing procedure 会计与审计程序;会计与核数程序 "be\%W+<
Accounting Arrangements 《会计安排》 g[xoS\d
accounting basis 会计基础
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accounting by Official Receiver 破产管理署署长呈交的帐目 B|`?hw@g+
Accounting Circular 《会计通告》 ];bRRBEU
accounting class 会计类别
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accounting date 记帐日期;会计结算日期 _"DC)
accounting for money 款项核算 %h.zkocM
Accounting Officer 会计主任 ,BdObx
accounting period 会计报告期;会计期 }D1x%L
accounting policy 会计政策;会计方针 i4D(8;
accounting practice 会计惯例 y<`5
accounting principle 会计准则 gC7!cn
accounting record 会计记录 7UTfafOGX
accounting report 会计报告 {X,%GI
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D?Oe";"/
Accounting Society of China 中国会计学会 f \&X$g
accounting statement 会计报表 q~`hn(S
accounting system 会计制度;会计系统 VFE@qX|
accounting transaction 会计事项;帐务交易 .ARYCTyG
accounting treatment 会计处理 6@]o,O
accounting year 会计年度 uYW4$6S3
accretion 增值;添加
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accrual 应计项目;应累算数目 jaS<*_~#R
accrual basis 应计制;权责发生制 $v>q'8d
accrual basis accounting 应计制会计;权责发生制会计 J,$xQ?,wE
accrue 应累算;应计 '1u?-
2
accrued benefit 应累算利益 aIgexi,
accrued charges 应计费用 &X4anH>O
accrued cumulative preference share dividend 应累算的累积优先股股息 XQ1]F{?/
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accrued expenses 应累算费用 S2X@t>u-
accrued interest payable 应付利息;应计未付利息 xd?=#d
accrued interest receivable 应收利息;应计未收利息 5:PS74/
accrued right 累算权益 \zd[A~!
accruing profit 应累算的利润 (l5p_x
accumulated fiscal reserve 累积财政储备 5Fy dh0.
accumulated profit 累积利润;滚存溢利 jUT`V
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accumulated reserve 累积储备 txEN7!
accumulation of surplus income 累积收益盈余 HDm]njF%qQ
acquired assets 既得资产 .zb
acquisition 收购;购置;取得 _\AQJ?<M
acquisition cost 购置成本 Y S3~sA
acquisition expenses 购置费用 P"c@V,.
acquisition of 100% interest 收购全部股权 !~
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acquisition of control 取得控制权 T;M
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acquisition of fixed assets 购置固定资产 &M-vKc"d
acquisition of shell “买壳” Zo UeLU
acquisition price 收购价 aEf3hB* ~
act of God 天灾 0E\#!L
acting partner 执事合伙人 xMbgBx4+
active market 买卖活跃的市场;交投畅旺的市场;旺市 LhG\)>Y%
active partner 积极参与的合伙人 (KI9j7
active trading 交投活跃 z ]f(lwo{
actual circulation 实际流通 ?NBae\6r
actual cost 实际成本 ]p|?S[!=
actual expenditure 实际开支;实际支出 ?N4FB*x
actual income 实际入息;实际收入;实际收益 "#)|WVa=BM
actual market 现货市场 ):N#X<b':
actual price 现货价;实际价格 Kebr>t8^
actual profit 实际利润 w|dfl *
actual quotation 实盘;实际价位;实际报价 j_C"O,WS
actual year basis 按实际年度计算 QN*|_H@h
actuals 实货 Gf8 ^nfr
actuarial investigation 精算调查 <^s31.&p
actuarial principle 精算原则 ~\=D@G,9
actuarial report 精算师报告 ,nf}4
Actuarial Society of Hong Kong 香港精算学会 /? %V%
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actuarial valuation 精算师估值 eEXNEgbn
actuary 精算师 EIw]
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ad referendum agreement 暂定协议;有待覆核的协定 _l{~O
ad valorem duty 从价税;按值征税 ?I]AE&4'
ad valorem duty system 从价税制 bo<P%$(D
ad valorem fee 从价费 *VsGa<V
ad valorem tariff 从价关税 V
u")%(ix
additional allowance 额外免税额 3cHYe
additional amount for unexpired risk 未过期风险的额外款额 =!
-} q
additional assessable profit 补加应评税利润 2hV -h
additional assessment 补加评税 cr;:5D%_
additional commitment 额外承担 /<_!Gz.@uG
additional commitment vote 额外承担拨款 +-tFg XG
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b |:Y3_>
additional dependent parent allowance 供养父母额外免税额 iw#~xel<ez
additional provision 额外拨款 ;PaU"z+Je~
additional stamp duty 附加印花税 -sJ1q^;f@
additional tax 补加税罚款;补加税款 s
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Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 0n:cmML)D
adjudged bankrupt 被裁定破产 .I_atv
adjudicated bankrupt 裁定破产人 F]M-r{
adjudication fee 裁定费;评定印花税额手续费;评估契据费 B*_
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adjudication of bankruptcy 裁定破产;宣告破产 {|>'(iqH"w
adjudication of insolvency 裁定无力偿还债务 3li$)S1z
adjusted actual 经调整的实数;调整后的实数 D>k(#vYKB
adjusted current assets 经调整的流动资产;调整后的流动资产 8XJi }YPQ
adjusted figure 经调整的数字;调整后的数额 4Q !A w
adjusted liabilities 经调整的负债;调整后的负债 N.mRay,
adjusted loss 经调整的亏损;调整后的亏损 D\M"bf>q1
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 5Pf=Uj6D
adjusted profit 经调整的利润;调整后的利润 (F^R9G|
adjusted surplus 经调整的盈余额;调整后的盈余额 "BsK'yo.
adjusted value 经调整的价值;调整后的价值 nA0%M1a
adjustment 调整;修订;理算〔保险〕 N!ihj:,
adjustment centre 调剂中心 o/3.U=px~
adjustment lag 调整过程的时间差距;调整时差 rf H1Zl
adjustment mechanism 调整机制 &|Wqzdo?#
adjustment of loss 亏损调整 dnomnY(*<
adjustment process 调整过程;调整程序
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adjustment range 调整幅度 U;/2\Ii
administered exchange rate 受管制汇率 L ~'98C