A: 4v{o
fd.^h*'mU
A share A股;甲类股份 Z'
7
abatement of tax 减税;减扣免税额 <d$x.in
ABN AMRO Bank N.V. 荷兰银行 XMu9 Uk{|
above-the-line expenditure 线上项目支出;经常预算支出 _y}
T/I9
above-the-line receipt 线上项目收入;经常预算收入 Vo'T!e- B
ABSA Asia Limited 南非联合亚洲有限公司 }xh$T'M8
absolute change 绝对数值变更 $cU!m(SILQ
absolute expenditure 实际开支 G\+L~t
absolute guideline figure 绝对准则数字 rr02pM0
absolute interest 绝对权益 )O@]uY
absolute order of discharge 绝对破产解除令 9~/J35
absolute profit margin 绝对利润幅度 `M^=
D&Bf
absolute value 实值;绝对值 /k,-P
absolutely vested interest 绝对既得权益 fUA uqfj[
absorbed cost 已吸收成本;已分摊成本 I!Z_[M
absorption 吸收;分摊;合并 IHv[
v*4:
absorption rate 吸收率;摊配率;分摊率 !`Hd-&}bYz
ACB Finance Limited 亚洲商业财务有限公司
BdH-9n~,
acceptable form of reciprocity 合理的互惠条件 LoN< oj5
acceptable rate 适当利率;适当汇率 %_%Q8,W
acceptance agreement 承兑协议 %UERc{~o*,
acceptance for honour 参加承兑 7 *`h/
acceptor 承兑人;接受人;受票人 ?WqT[MnK
acceptor for honour 参加承兑人 U
"^kH|
accident insurance 意外保险 EWkLXU6t
Accident Insurance Association of Hong Kong 香港意外保险公会 UKT%13CO4U
accident insurance scheme 意外保险计划 sl`s_$J
accident year basis 意外年度基准 g'n7T|h
~
accommodation 通融;贷款 )9
"_J9G
accommodation bill 通融票据;空头票据 AW!?"xdZ
accommodation party 汇票代发人 ?!d&E?9\
account balance 帐户余额;帐户结余 8h*Icf
account book 帐簿 n%o5kVx0
account collected in advance 预收款项 }o?AP vd
account current book 往来帐簿 b)qoh^
account of after-acquired property 事后取得的财产报告 D"2&
P^-
account of defaulter 拖欠帐目 ZJzt~
H
account payable 应付帐款 #Oc]
@
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .yqM7U_
account receivable 应收帐款 2j}\3Pi
account receivable report 应收帐款报表 R\G0'?h
>
account statement 结单;帐单;会计财务报表 Q/(K$6]j
account title 帐户名称;会计科目 QLvHQtzwX
accountant's report 会计师报告 #mCL) [
Accountant's Report Rules 会计师报告规则 CR"|^{G
accounting and auditing procedure 会计与审计程序;会计与核数程序 c|B.n]Z
Accounting Arrangements 《会计安排》 U4C 9<h&
accounting basis 会计基础 q$Z
h@
accounting by Official Receiver 破产管理署署长呈交的帐目 K<SyC54
Accounting Circular 《会计通告》 Vk
K
accounting class 会计类别 #FCnA
accounting date 记帐日期;会计结算日期 '$ =>
accounting for money 款项核算 F@'Jbd`
Accounting Officer 会计主任 =JK@z
accounting period 会计报告期;会计期 #~2%)
accounting policy 会计政策;会计方针 >>
t@}F)
accounting practice 会计惯例 lhAX;s&9
accounting principle 会计准则 j7$e28|_n
accounting record 会计记录 *rs5]U<
accounting report 会计报告 |Mup8(gCk
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 75f"'nJ)
Accounting Society of China 中国会计学会 mD$A4Y-'p
accounting statement 会计报表 5HkKurab
accounting system 会计制度;会计系统 hKLCJ#T
accounting transaction 会计事项;帐务交易 N `5,\TR2f
accounting treatment 会计处理 "55skmD.P
accounting year 会计年度 S1Wj8P-
accretion 增值;添加 a!7A_q8M
accrual 应计项目;应累算数目 ;g5m0l5
accrual basis 应计制;权责发生制 pfA|I*`XV
accrual basis accounting 应计制会计;权责发生制会计 aeFe!`F
accrue 应累算;应计 c'>/
accrued benefit 应累算利益 \E72L5nJW
accrued charges 应计费用 }Gz~nf%
accrued cumulative preference share dividend 应累算的累积优先股股息 O`x;,6Vr
accrued expenses 应累算费用 #~}nFY.
accrued interest payable 应付利息;应计未付利息 LrM=*Rh,O
accrued interest receivable 应收利息;应计未收利息 :dl]h&C^
accrued right 累算权益 }Z@ov
sG
accruing profit 应累算的利润 R_W+Ylob
accumulated fiscal reserve 累积财政储备
42{Ew8
accumulated profit 累积利润;滚存溢利 EUD~CZhS"k
accumulated reserve 累积储备 +%T\`6
accumulation of surplus income 累积收益盈余 );
!eow
acquired assets 既得资产 F\JM\{
&F
acquisition 收购;购置;取得 ;4R$g5-4X
acquisition cost 购置成本 v5!d$Vctu
acquisition expenses 购置费用 D0&,?
acquisition of 100% interest 收购全部股权 &=Ar
acquisition of control 取得控制权 5nv#+ap1 "
acquisition of fixed assets 购置固定资产 LSa,1{
acquisition of shell “买壳” Q('r<v96
acquisition price 收购价 TyD4|| %
act of God 天灾 V
wg|K|
acting partner 执事合伙人 bhTb[r
active market 买卖活跃的市场;交投畅旺的市场;旺市 @Owb?(6?
active partner 积极参与的合伙人 R}
eN@#"D
active trading 交投活跃 ck ]Do
!h
actual circulation 实际流通 dpAjR
actual cost 实际成本 j"ThEx0
actual expenditure 实际开支;实际支出 Xb:;<
/
actual income 实际入息;实际收入;实际收益 @Lpq~ 1eZB
actual market 现货市场 .b3Qfxc>
actual price 现货价;实际价格 1n >X[!
8x
actual profit 实际利润 \\r)Ue]
actual quotation 实盘;实际价位;实际报价 tvkb~
actual year basis 按实际年度计算 >:A ARx%
actuals 实货 l4 D
+Y
actuarial investigation 精算调查 Y}t \4 di
actuarial principle 精算原则 *g:4e3Iy
actuarial report 精算师报告 a]JYDq`,3
Actuarial Society of Hong Kong 香港精算学会 w k(VR
actuarial valuation 精算师估值 dsb `xw
actuary 精算师 -[*,^Ti`
ad referendum agreement 暂定协议;有待覆核的协定 ]e"=$2d$
ad valorem duty 从价税;按值征税 ''q@>
ad valorem duty system 从价税制 zvYq@Mhr
ad valorem fee 从价费 j~2
{lCT
ad valorem tariff 从价关税 WZ-s--n#
additional allowance 额外免税额 7,U=Qe;
additional amount for unexpired risk 未过期风险的额外款额 <{dVKf,e
additional assessable profit 补加应评税利润 ,~a QL
additional assessment 补加评税 35Ij
..z0
additional commitment 额外承担 ,0~^>K
additional commitment vote 额外承担拨款 **w!CaqvY
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mC4zactv
additional dependent parent allowance 供养父母额外免税额 )JDs\fUE
additional provision 额外拨款 *? 5*m+
additional stamp duty 附加印花税 H{@Yo\J
additional tax 补加税罚款;补加税款 I?h)OvWd
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 PXK7b2fE.
adjudged bankrupt 被裁定破产 o1-m1 <ft
adjudicated bankrupt 裁定破产人 N+m)/x
=:
adjudication fee 裁定费;评定印花税额手续费;评估契据费 n&{Dq}q
adjudication of bankruptcy 裁定破产;宣告破产 0ZT5bg_M
adjudication of insolvency 裁定无力偿还债务 G! ]k#.^A,
adjusted actual 经调整的实数;调整后的实数 )#BMTKA^
adjusted current assets 经调整的流动资产;调整后的流动资产 X@$f$=
adjusted figure 经调整的数字;调整后的数额 Upc+Ukw
adjusted liabilities 经调整的负债;调整后的负债 K{x\4
adjusted loss 经调整的亏损;调整后的亏损 6%'.A]"
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 ^`*9QjY
adjusted profit 经调整的利润;调整后的利润 NaPt"G
adjusted surplus 经调整的盈余额;调整后的盈余额 S'|,oUWDb
adjusted value 经调整的价值;调整后的价值 q
0$,*[PH
adjustment 调整;修订;理算〔保险〕 3p39`"~
adjustment centre 调剂中心 ) brVduB
adjustment lag 调整过程的时间差距;调整时差 AJf4_+H
e
adjustment mechanism 调整机制 I!^;8Pg
adjustment of loss 亏损调整 i'a?kSy
adjustment process 调整过程;调整程序 ]p _L)
adjustment range 调整幅度 DwaBdN[!7
administered exchange rate 受管制汇率 OP~HdocB