A: fJg+ Ryo
9'
B `]/L
A share A股;甲类股份 h_'*XWd@
abatement of tax 减税;减扣免税额 9.#<b|g
ABN AMRO Bank N.V. 荷兰银行 h376Be{P
above-the-line expenditure 线上项目支出;经常预算支出 z b3tIRH
above-the-line receipt 线上项目收入;经常预算收入 75lA%|
*X
ABSA Asia Limited 南非联合亚洲有限公司 Z`i(qCAd(
absolute change 绝对数值变更 I?CZQ+}Hq
absolute expenditure 实际开支 $&c*'3
absolute guideline figure 绝对准则数字 XCQs2CHt
absolute interest 绝对权益
J&_n9$
absolute order of discharge 绝对破产解除令 RRJ%:5&
absolute profit margin 绝对利润幅度 jP.dDYc
absolute value 实值;绝对值 XiWmV ?
absolutely vested interest 绝对既得权益 :ws<-Qy
absorbed cost 已吸收成本;已分摊成本 At;LO9T3z
absorption 吸收;分摊;合并 :A;RH
absorption rate 吸收率;摊配率;分摊率 :3 mh@[V
ACB Finance Limited 亚洲商业财务有限公司 !ohN!P7&
acceptable form of reciprocity 合理的互惠条件 tH4B:Bgj!
acceptable rate 适当利率;适当汇率 307I$*%W
acceptance agreement 承兑协议 ;_=&-mz
acceptance for honour 参加承兑 HzsdHH(J
acceptor 承兑人;接受人;受票人 x8|J-8A(
acceptor for honour 参加承兑人 y~V(aih}D
accident insurance 意外保险 xE}>,O|'q
Accident Insurance Association of Hong Kong 香港意外保险公会 53h0UL
accident insurance scheme 意外保险计划 #'}*dy/
accident year basis 意外年度基准 |-H&o]
accommodation 通融;贷款 DY*N|OnqJ
accommodation bill 通融票据;空头票据 lOp`m8_=
accommodation party 汇票代发人 (9)Q ' 'S
account balance 帐户余额;帐户结余 zH
r_!~
account book 帐簿 3so%gvY.'
account collected in advance 预收款项 i6Gu@( 8Q
account current book 往来帐簿 |s_GlJV.
account of after-acquired property 事后取得的财产报告 DmcZta8n]
account of defaulter 拖欠帐目 6]wIG$j
account payable 应付帐款 :4|4 =mkr
account payee only [A/C payee only] 只可转帐;存入收款人帐户 *qq+jsA6wH
account receivable 应收帐款 `]aeI'[}R
account receivable report 应收帐款报表 /9X7A;O
account statement 结单;帐单;会计财务报表 :(%5:1W
account title 帐户名称;会计科目 ]M3yLYK/P
accountant's report 会计师报告 %so]L+r2!
Accountant's Report Rules 会计师报告规则 %iB,IEw
accounting and auditing procedure 会计与审计程序;会计与核数程序 O6Y0XL
Accounting Arrangements 《会计安排》 b,@/!ia
accounting basis 会计基础 EQ_aa@M7
accounting by Official Receiver 破产管理署署长呈交的帐目 khd4ue$
Accounting Circular 《会计通告》 /L3:
accounting class 会计类别 F0#
'WfM#
accounting date 记帐日期;会计结算日期 v@pky0
accounting for money 款项核算 2AdDIVYC
Accounting Officer 会计主任 KPki}'GO
accounting period 会计报告期;会计期 73-p*o(pt
accounting policy 会计政策;会计方针 I1J-)R+
accounting practice 会计惯例 I^]nqK
accounting principle 会计准则 6\t@)=C,Q
accounting record 会计记录 4M T 7 `sr
accounting report 会计报告 fqd^9wl>P6
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <3
uNl
Accounting Society of China 中国会计学会 '%;m?t%q
accounting statement 会计报表 naNghGQ
accounting system 会计制度;会计系统 HOi`$vX}N
accounting transaction 会计事项;帐务交易 @)}L~lb[)
accounting treatment 会计处理 !x)R=Z/C
accounting year 会计年度 ry]l.@o;
accretion 增值;添加 A%vbhD2;W
accrual 应计项目;应累算数目 Ort(AfW
accrual basis 应计制;权责发生制 p<%d2@lp
accrual basis accounting 应计制会计;权责发生制会计 a9Vi];
accrue 应累算;应计 F"kAkX>3}
accrued benefit 应累算利益 I+(nu47ZT
accrued charges 应计费用 K NOIZj
accrued cumulative preference share dividend 应累算的累积优先股股息 C#pjmT_
accrued expenses 应累算费用 3' 'me
accrued interest payable 应付利息;应计未付利息 &&%H%9
accrued interest receivable 应收利息;应计未收利息 XP}<N&j
accrued right 累算权益 +|f@^-
accruing profit 应累算的利润 iDD$pd,e\
accumulated fiscal reserve 累积财政储备 >GuM]qn
accumulated profit 累积利润;滚存溢利 iRBfx
accumulated reserve 累积储备 +,l-Nz
accumulation of surplus income 累积收益盈余 UZ";a453r
acquired assets 既得资产 m[2gdJK
acquisition 收购;购置;取得 {h4E8.E
acquisition cost 购置成本 DfB7*+x{
acquisition expenses 购置费用 d_CT$
acquisition of 100% interest 收购全部股权 d 'ifLQ\
acquisition of control 取得控制权 d=^z`nt !R
acquisition of fixed assets 购置固定资产 Xc.`-J~Il
acquisition of shell “买壳” #z42C?V
acquisition price 收购价 a.Vuu)+Quw
act of God 天灾 <Z$J<]I
acting partner 执事合伙人 }a/Cro.~4
active market 买卖活跃的市场;交投畅旺的市场;旺市 0`H#
'/
active partner 积极参与的合伙人 ZC8wA;!z^
active trading 交投活跃 |?9HU~B
actual circulation 实际流通 0\$2X- c
actual cost 实际成本 [Qr"cR^
actual expenditure 实际开支;实际支出 ULW~90
actual income 实际入息;实际收入;实际收益 4K74=r),i
actual market 现货市场 ]'S^]
actual price 现货价;实际价格 d5d@k
actual profit 实际利润 >sbu<|]a
7
actual quotation 实盘;实际价位;实际报价
8Y?;x}
actual year basis 按实际年度计算 [-&Zl(9&
actuals 实货 pot~<d`:K"
actuarial investigation 精算调查 ce(#2o&`
actuarial principle 精算原则 P;*(hY5&
actuarial report 精算师报告 V.Mry`9-
Actuarial Society of Hong Kong 香港精算学会 )e{}V\;q
actuarial valuation 精算师估值 lfg6646?S
actuary 精算师 Gh$^ {
ad referendum agreement 暂定协议;有待覆核的协定 {Ha57Wk8D
ad valorem duty 从价税;按值征税 D{!IW!w
ad valorem duty system 从价税制 ]R *A
ad valorem fee 从价费 0IpmRH/
ad valorem tariff 从价关税 r*Xuj=
additional allowance 额外免税额 _*zt=zn>
additional amount for unexpired risk 未过期风险的额外款额 _4f;<FL
additional assessable profit 补加应评税利润 W9)&!&<o
additional assessment 补加评税 z)"=:o7
additional commitment 额外承担 Debv4Gr;^
additional commitment vote 额外承担拨款 f 1d?.)
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E_`=7i
additional dependent parent allowance 供养父母额外免税额 +h$
9\
additional provision 额外拨款 uq{beC
additional stamp duty 附加印花税 #/]nxW.S
additional tax 补加税罚款;补加税款 _G0x3
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 54/=G(F
adjudged bankrupt 被裁定破产 saAF+H/=
adjudicated bankrupt 裁定破产人 [
3HfQ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 x"~JR\yzKJ
adjudication of bankruptcy 裁定破产;宣告破产 `x|?&Ytmf9
adjudication of insolvency 裁定无力偿还债务 pXUSLs
adjusted actual 经调整的实数;调整后的实数 NO3/rJ6-
adjusted current assets 经调整的流动资产;调整后的流动资产 $J2Gf(RU
adjusted figure 经调整的数字;调整后的数额 dRDnJc3
adjusted liabilities 经调整的负债;调整后的负债 2?x4vI
np;
adjusted loss 经调整的亏损;调整后的亏损 a9 G8q>h]O
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 UI#h&j5p
W
adjusted profit 经调整的利润;调整后的利润 #b`ke/P
adjusted surplus 经调整的盈余额;调整后的盈余额 u4j5w
adjusted value 经调整的价值;调整后的价值 Q20%"&Xp]
adjustment 调整;修订;理算〔保险〕 _g.{MTQ
adjustment centre 调剂中心 $u.z*b_yy
adjustment lag 调整过程的时间差距;调整时差 :Sma`U&
adjustment mechanism 调整机制 M}Sv8D]I
adjustment of loss 亏损调整 ]{iQ21`a-
adjustment process 调整过程;调整程序 f<H2-(m
adjustment range 调整幅度 ZW}_DT0
administered exchange rate 受管制汇率 5m*,8 ]!-