A: IpY R
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A share A股;甲类股份 c&2ZjM
abatement of tax 减税;减扣免税额 <CJua1l\
ABN AMRO Bank N.V. 荷兰银行 \`o+Le+%
above-the-line expenditure 线上项目支出;经常预算支出 ^jb55X}
above-the-line receipt 线上项目收入;经常预算收入 )JE;#m0q
ABSA Asia Limited 南非联合亚洲有限公司 .V
ux~A
absolute change 绝对数值变更 $78fR8|r-
absolute expenditure 实际开支 F"j0;}+N
absolute guideline figure 绝对准则数字 l2>G +t (,
absolute interest 绝对权益 9@Yk8
absolute order of discharge 绝对破产解除令 XJsHy_6
absolute profit margin 绝对利润幅度 8qn1?Lb
absolute value 实值;绝对值 0\%/:2
absolutely vested interest 绝对既得权益 fi+u!Y*3Z
absorbed cost 已吸收成本;已分摊成本 7*y_~H
absorption 吸收;分摊;合并 HDYr?t~V
absorption rate 吸收率;摊配率;分摊率 8 s!0Z1Roc
ACB Finance Limited 亚洲商业财务有限公司 +vaz gO<u
acceptable form of reciprocity 合理的互惠条件 $ x
6Rmd{
acceptable rate 适当利率;适当汇率 ?8. $A2(Xw
acceptance agreement 承兑协议 n>jb<uz
acceptance for honour 参加承兑 JPS22i)P
acceptor 承兑人;接受人;受票人 KgX~PP>
acceptor for honour 参加承兑人 M~w
=ZJ@
accident insurance 意外保险 314PcSc
Accident Insurance Association of Hong Kong 香港意外保险公会 ws
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accident insurance scheme 意外保险计划 d7qY(!&
accident year basis 意外年度基准 ]K0<DO9
accommodation 通融;贷款 |r 1\
accommodation bill 通融票据;空头票据 +:?-Xd:p
accommodation party 汇票代发人 oEU %"
account balance 帐户余额;帐户结余 k_#ra7zP
account book 帐簿 :U)q(.53
account collected in advance 预收款项 gxpR#/(E~
account current book 往来帐簿 9=pG$+01OR
account of after-acquired property 事后取得的财产报告 Ek(.
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account of defaulter 拖欠帐目 :}TT1@
account payable 应付帐款 <",4O
account payee only [A/C payee only] 只可转帐;存入收款人帐户 P0S;aE
account receivable 应收帐款 6ND,4'6
account receivable report 应收帐款报表 {MU>5\
account statement 结单;帐单;会计财务报表 2Ch!LS:+
account title 帐户名称;会计科目 MBRRzq%F
accountant's report 会计师报告 Q^/66"Z:Z
Accountant's Report Rules 会计师报告规则 6Lz{/l8
accounting and auditing procedure 会计与审计程序;会计与核数程序 `o
yz"07m
Accounting Arrangements 《会计安排》 1w'iD
X
accounting basis 会计基础 mZ3i#a4
accounting by Official Receiver 破产管理署署长呈交的帐目 lBh|+KN
Accounting Circular 《会计通告》 $-YS\R\9x
accounting class 会计类别 [>::@[
accounting date 记帐日期;会计结算日期 !=--pb
accounting for money 款项核算 XWZ
*{/u
Accounting Officer 会计主任 F.ryeOJ
accounting period 会计报告期;会计期 RS!~5nk5
accounting policy 会计政策;会计方针 G*uy@s:
accounting practice 会计惯例 Bx
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accounting principle 会计准则 &\4AvaeA8y
accounting record 会计记录 PmyS6a@
accounting report 会计报告 E.Xfb"]
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1uz9zhG><
Accounting Society of China 中国会计学会 {uh]b(}s)
accounting statement 会计报表 (o)nN8
accounting system 会计制度;会计系统 @4Z>;
accounting transaction 会计事项;帐务交易 H>_ FCV8
accounting treatment 会计处理 3g9xTG);eA
accounting year 会计年度 ]H0BUg
accretion 增值;添加 [[P?T^KT
accrual 应计项目;应累算数目 &^FCp'J-
accrual basis 应计制;权责发生制 2;r(?ebw
accrual basis accounting 应计制会计;权责发生制会计 OJ\IdUZ
accrue 应累算;应计 (h7 rW3
accrued benefit 应累算利益 o)Kx:l +f
accrued charges 应计费用 ;0O3b
accrued cumulative preference share dividend 应累算的累积优先股股息 dX{|-;6vm
accrued expenses 应累算费用 &Z/aM?
accrued interest payable 应付利息;应计未付利息 J?Brnf.
accrued interest receivable 应收利息;应计未收利息 uS<7X7|!0
accrued right 累算权益 E ;65k Z
accruing profit 应累算的利润 =:n>yZ3T
accumulated fiscal reserve 累积财政储备 `
4__X;
accumulated profit 累积利润;滚存溢利 vg"y$%
accumulated reserve 累积储备 f305 yo
accumulation of surplus income 累积收益盈余 U(3+*'8r,1
acquired assets 既得资产 D% }?l
acquisition 收购;购置;取得 nx`!BNL'V
acquisition cost 购置成本 r-v;A
acquisition expenses 购置费用 &$t BD@7
acquisition of 100% interest 收购全部股权 6js94ko[
acquisition of control 取得控制权 n o`c[XY
acquisition of fixed assets 购置固定资产 V|KYkEl
r1
acquisition of shell “买壳” W!8g.r4u+,
acquisition price 收购价 -v.\CtpHv
act of God 天灾 35B G&;C
acting partner 执事合伙人 8M*[RlUJB
active market 买卖活跃的市场;交投畅旺的市场;旺市 EQ'iyXhEe
active partner 积极参与的合伙人 LvgNdVJDP|
active trading 交投活跃 0'*whhH
actual circulation 实际流通 ce th )Xm
actual cost 实际成本 ojU:RRr4l$
actual expenditure 实际开支;实际支出 "- S2${
actual income 实际入息;实际收入;实际收益 8-5MGh0L
actual market 现货市场 S%<RV6{aiM
actual price 现货价;实际价格 >;kCcfS3ct
actual profit 实际利润 YMOy6C
actual quotation 实盘;实际价位;实际报价 0gO<]]M?
actual year basis 按实际年度计算 F%@(
$f
actuals 实货 *CZvi0&
actuarial investigation 精算调查 !cPiH6eO
actuarial principle 精算原则 Nl3x
BM%
actuarial report 精算师报告 ]C_g:|q
Actuarial Society of Hong Kong 香港精算学会 {2G9>'
actuarial valuation 精算师估值 7;RhA5M
actuary 精算师 $Nvt:X_
ad referendum agreement 暂定协议;有待覆核的协定 90L
,.
ad valorem duty 从价税;按值征税 #D M%_HXDi
ad valorem duty system 从价税制 %7%7
W*0d
ad valorem fee 从价费 eKi/Mt
ad valorem tariff 从价关税 l{F^"_U
additional allowance 额外免税额 rq?:I:0
additional amount for unexpired risk 未过期风险的额外款额 *t J+!1
additional assessable profit 补加应评税利润 {$z )7s
additional assessment 补加评税 _Qg^>}]A1
additional commitment 额外承担 }ozlED`E
additional commitment vote 额外承担拨款 l
[lUmE
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .}>d[},F
additional dependent parent allowance 供养父母额外免税额 )j(13faW|
additional provision 额外拨款 7|LJwXQ-
additional stamp duty 附加印花税 E;$)Oz
additional tax 补加税罚款;补加税款 }[XzM/t
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 im{'PgiR
adjudged bankrupt 被裁定破产 =KqcWN3k
adjudicated bankrupt 裁定破产人 T.O^40y
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ufAp7m@ud
adjudication of bankruptcy 裁定破产;宣告破产 >ch{u{i6
adjudication of insolvency 裁定无力偿还债务 $s<,xY 9
adjusted actual 经调整的实数;调整后的实数 ktLXL;~X
adjusted current assets 经调整的流动资产;调整后的流动资产 <Z5ak4P
adjusted figure 经调整的数字;调整后的数额 hO^8CA,5
adjusted liabilities 经调整的负债;调整后的负债 IB:eyq-+
adjusted loss 经调整的亏损;调整后的亏损 ?Q1(L$-=
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 H|_^T.n?E
adjusted profit 经调整的利润;调整后的利润 oR (hL4Dc
adjusted surplus 经调整的盈余额;调整后的盈余额 +g,:!5pg
adjusted value 经调整的价值;调整后的价值 "]J4 BZD
adjustment 调整;修订;理算〔保险〕 OrP-+eg
adjustment centre 调剂中心 ofbNg_K>
adjustment lag 调整过程的时间差距;调整时差 U;Z6o1G
adjustment mechanism 调整机制 wLwAtjW)
adjustment of loss 亏损调整 7uG@hL36
adjustment process 调整过程;调整程序 %^s;{aN*!
adjustment range 调整幅度 4]9+
administered exchange rate 受管制汇率 7NC
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