A: EmoU7iy
)q-!5^ak
A share A股;甲类股份 bG?[":k
abatement of tax 减税;减扣免税额
kS9
ABN AMRO Bank N.V. 荷兰银行 $QnfpM%+=
above-the-line expenditure 线上项目支出;经常预算支出 m<ruFxY
above-the-line receipt 线上项目收入;经常预算收入 TC}u[kM
ABSA Asia Limited 南非联合亚洲有限公司 q0<`XDD`
absolute change 绝对数值变更 Tr!X2#)A!
absolute expenditure 实际开支 h:90K
absolute guideline figure 绝对准则数字 7!)%%K.z6
absolute interest 绝对权益 KrzM]x
absolute order of discharge 绝对破产解除令 ~'mhC46d
absolute profit margin 绝对利润幅度 }H.vH
absolute value 实值;绝对值 _xsYcw~)
absolutely vested interest 绝对既得权益 [D\AVx&
absorbed cost 已吸收成本;已分摊成本 1nmWL0
absorption 吸收;分摊;合并 Inoou'jX
absorption rate 吸收率;摊配率;分摊率 C[,-1e?
ACB Finance Limited 亚洲商业财务有限公司 -6>rR{z
acceptable form of reciprocity 合理的互惠条件 -lEh}r
acceptable rate 适当利率;适当汇率 Yw
`VL)v(y
acceptance agreement 承兑协议 [i _x
1
acceptance for honour 参加承兑 r2w7lf66!
acceptor 承兑人;接受人;受票人 ;hDr+&J|
acceptor for honour 参加承兑人 tBQ>
p.
accident insurance 意外保险 N*W.V,6yH
Accident Insurance Association of Hong Kong 香港意外保险公会 ks4
,2f,2
accident insurance scheme 意外保险计划 v_h{_b8
accident year basis 意外年度基准 Op~+yMef
accommodation 通融;贷款 ;zODp+4@Q
accommodation bill 通融票据;空头票据 u>Hx#R<*%
accommodation party 汇票代发人 AR^Di`n!
account balance 帐户余额;帐户结余 ]Hq%Q~cE
account book 帐簿 !y.7"G*
account collected in advance 预收款项 r>o6}Mx$
account current book 往来帐簿 6 H.Da]hk
account of after-acquired property 事后取得的财产报告 "Q4{6FH+mB
account of defaulter 拖欠帐目 k9]n/
account payable 应付帐款 KG@hjO
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]ghPbS@
account receivable 应收帐款 X.qKG0i
account receivable report 应收帐款报表 i9tM]/SP
account statement 结单;帐单;会计财务报表 ^`THV
account title 帐户名称;会计科目 <KX#;v!I
accountant's report 会计师报告 &baY[[N
Accountant's Report Rules 会计师报告规则 /8T{bJ5
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?Fu.,srt
Accounting Arrangements 《会计安排》 j*}x
e'#
accounting basis 会计基础 O8%/Id
accounting by Official Receiver 破产管理署署长呈交的帐目 fJKOuFK
Accounting Circular 《会计通告》 \&0NH=*^
accounting class 会计类别 S0cO00_ob
accounting date 记帐日期;会计结算日期 5B6:pH6e
accounting for money 款项核算 C.O-iBVe#
Accounting Officer 会计主任 ;C'*Ui
accounting period 会计报告期;会计期 AsOI`@FV
accounting policy 会计政策;会计方针 4<|
]k?@
accounting practice 会计惯例 *v&RGY[>
accounting principle 会计准则 =9-c*bL
accounting record 会计记录 }dCnFZ{K3
accounting report 会计报告 G].Z| Z9
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Tec6]
:
Accounting Society of China 中国会计学会 >b0}X)Z+U
accounting statement 会计报表 Zh*I0m
accounting system 会计制度;会计系统 XOMWqQr|
accounting transaction 会计事项;帐务交易 `KN{0<Ne
accounting treatment 会计处理 -[z;y73]t
accounting year 会计年度 wB@A?&UY
accretion 增值;添加 '4EJ_Vhztc
accrual 应计项目;应累算数目 KV
Bz=
accrual basis 应计制;权责发生制 XQ>m8K?\d
accrual basis accounting 应计制会计;权责发生制会计 +}]xuYzo
accrue 应累算;应计 FsjblB3?E
accrued benefit 应累算利益 f|!zjX`
accrued charges 应计费用 8}2
`^<U
accrued cumulative preference share dividend 应累算的累积优先股股息 u- ,=C/iU
accrued expenses 应累算费用 G6FknYj
accrued interest payable 应付利息;应计未付利息 3 }XS|Y
accrued interest receivable 应收利息;应计未收利息 JXrMtSp\
accrued right 累算权益 ``{xm1GK
accruing profit 应累算的利润 v2NzPzzyb
accumulated fiscal reserve 累积财政储备 L,$9)`j
accumulated profit 累积利润;滚存溢利 hz!.|U@,{<
accumulated reserve 累积储备 0t8-oui
accumulation of surplus income 累积收益盈余 A#}IbcZ|b
acquired assets 既得资产 :7gIm|2"]
acquisition 收购;购置;取得 {>#Ya;E
acquisition cost 购置成本 YRFM1?*
acquisition expenses 购置费用 74_ji
!
acquisition of 100% interest 收购全部股权 $|AxQQ%f
acquisition of control 取得控制权 /1YqDK0
acquisition of fixed assets 购置固定资产 S[Et!gj:
acquisition of shell “买壳” ]*).3<Lw
acquisition price 收购价 L]Uy+[gg
act of God 天灾 ^c*'O0y[D
acting partner 执事合伙人 /}Max@.`
active market 买卖活跃的市场;交投畅旺的市场;旺市 c(:GsoO
active partner 积极参与的合伙人 %j
yLRT]H
active trading 交投活跃 b$hQB090
actual circulation 实际流通 wNn6".S
actual cost 实际成本 Xh5
z8
actual expenditure 实际开支;实际支出 HQ"D>hsuU
actual income 实际入息;实际收入;实际收益
Re`= B
actual market 现货市场 i9Qx{f88
actual price 现货价;实际价格 rLVS#M#&e>
actual profit 实际利润 ^vUdf.n9
actual quotation 实盘;实际价位;实际报价 =73wngw
actual year basis 按实际年度计算 v
q|W&
actuals 实货 N7XRk=J
actuarial investigation 精算调查 rxO|k0x^C
actuarial principle 精算原则 JHcC}+H[
actuarial report 精算师报告 L49`=p<
Actuarial Society of Hong Kong 香港精算学会 h-V5&em"_
actuarial valuation 精算师估值 Jf2
actuary 精算师 WlU5`NJl]2
ad referendum agreement 暂定协议;有待覆核的协定 [!"u&iu`
ad valorem duty 从价税;按值征税 >>p3#~/
ad valorem duty system 从价税制 CQS34&G$a
ad valorem fee 从价费 DEIn:d
ad valorem tariff 从价关税 R ~#\gMs
additional allowance 额外免税额
LbnR=B!
additional amount for unexpired risk 未过期风险的额外款额 bV}43zI.
additional assessable profit 补加应评税利润 (V*ggii@
additional assessment 补加评税 vtmvvv
additional commitment 额外承担 w _n)*he)z
additional commitment vote 额外承担拨款 2%QY~Ku~
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1Nv_;p.{
additional dependent parent allowance 供养父母额外免税额 m8
.sHw
additional provision 额外拨款 _rOKif?5
additional stamp duty 附加印花税 S~hNSw(-
additional tax 补加税罚款;补加税款 tT'+3
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 |iJ37QIM
adjudged bankrupt 被裁定破产 -3A#a_fu
adjudicated bankrupt 裁定破产人 5TqX;=B
adjudication fee 裁定费;评定印花税额手续费;评估契据费 jvA]EN6$;~
adjudication of bankruptcy 裁定破产;宣告破产 V#zDYrp
adjudication of insolvency 裁定无力偿还债务 El,p}Bi.
adjusted actual 经调整的实数;调整后的实数 C,.$g>)MZK
adjusted current assets 经调整的流动资产;调整后的流动资产 smJ%^'x
adjusted figure 经调整的数字;调整后的数额 *G^QS"%
adjusted liabilities 经调整的负债;调整后的负债 K_(o
D
O
adjusted loss 经调整的亏损;调整后的亏损 jT%k{"+>+?
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 !ce5pA
adjusted profit 经调整的利润;调整后的利润 L"9,K8
adjusted surplus 经调整的盈余额;调整后的盈余额 #7GbG\
adjusted value 经调整的价值;调整后的价值 |d&a&6U:
adjustment 调整;修订;理算〔保险〕 k1W
q$KCwG
adjustment centre 调剂中心 ,*Jm\
u
adjustment lag 调整过程的时间差距;调整时差 w`q):yXX
adjustment mechanism 调整机制 h5>JBLawQP
adjustment of loss 亏损调整 pPUKx=d
adjustment process 调整过程;调整程序 d?S7E
q9`
adjustment range 调整幅度 6p])2]N>p
administered exchange rate 受管制汇率
hT]\*},