A: [j:}=:feQ
~A[YnJYA#
A share A股;甲类股份 ?JXBWB4
abatement of tax 减税;减扣免税额 C3
gZ6m
ABN AMRO Bank N.V. 荷兰银行 .8T\Nr\~2
above-the-line expenditure 线上项目支出;经常预算支出 9Eq^B
9(
above-the-line receipt 线上项目收入;经常预算收入 %;pD8WgJA
ABSA Asia Limited 南非联合亚洲有限公司 b?Cmc
absolute change 绝对数值变更 W>p\O9BG
absolute expenditure 实际开支 ;f".'9 l^
absolute guideline figure 绝对准则数字 -O~C m}e
absolute interest 绝对权益 _l#3]#
absolute order of discharge 绝对破产解除令 |`_ <@b
absolute profit margin 绝对利润幅度 (j8GiJ]{L,
absolute value 实值;绝对值 Ud>`
@2
absolutely vested interest 绝对既得权益 tk`: CT
*
absorbed cost 已吸收成本;已分摊成本 o5N]((9
absorption 吸收;分摊;合并 &Q'\WA'
absorption rate 吸收率;摊配率;分摊率 51o@b
ACB Finance Limited 亚洲商业财务有限公司 sTKab
:
acceptable form of reciprocity 合理的互惠条件 #joF{M{
acceptable rate 适当利率;适当汇率 /Y;+PAy
acceptance agreement 承兑协议 Nl~Z,hT$*
acceptance for honour 参加承兑 F1 <489
acceptor 承兑人;接受人;受票人 <KHv|)ak
acceptor for honour 参加承兑人 " 2ZI oa!^
accident insurance 意外保险 ((-aC`
Accident Insurance Association of Hong Kong 香港意外保险公会 (y=dR1p
accident insurance scheme 意外保险计划 `xISkW4 %
accident year basis 意外年度基准 I`/]@BdgY
accommodation 通融;贷款 a<f;\$h]
accommodation bill 通融票据;空头票据 J*}VV9H
accommodation party 汇票代发人 &e%{k@
account balance 帐户余额;帐户结余 b%3Q$wIJ6
account book 帐簿 m5e\rMN~>\
account collected in advance 预收款项 eZynF<i
account current book 往来帐簿 jmRhAJV
account of after-acquired property 事后取得的财产报告 gb]hOB7g
account of defaulter 拖欠帐目 *mf}bTiS
account payable 应付帐款 lP}o[Rd
account payee only [A/C payee only] 只可转帐;存入收款人帐户
fkW
3~b
account receivable 应收帐款 Ezi' 2Sc
account receivable report 应收帐款报表 =Ml|l$
account statement 结单;帐单;会计财务报表 |tG05
+M
account title 帐户名称;会计科目 hA@zoIoe
accountant's report 会计师报告 3 sS=?q
Accountant's Report Rules 会计师报告规则 >ysriPnQ
accounting and auditing procedure 会计与审计程序;会计与核数程序 h^['rmd
Accounting Arrangements 《会计安排》 XXXljh6
accounting basis 会计基础 !$D&6M|C8l
accounting by Official Receiver 破产管理署署长呈交的帐目 NU|qX {-
Accounting Circular 《会计通告》 ov1Wr
#s
accounting class 会计类别 vz6SCGg,
accounting date 记帐日期;会计结算日期 &K06}[J
accounting for money 款项核算 vkd *ER^
Accounting Officer 会计主任 $=\d1%_R|
accounting period 会计报告期;会计期 .JNcY]V#
accounting policy 会计政策;会计方针 zs4>/9O
accounting practice 会计惯例 cL?\^K)
accounting principle 会计准则 _i-\mR_~
accounting record 会计记录 +VwV5iy[`
accounting report 会计报告 -_s%8l^
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d
"2wO[
Accounting Society of China 中国会计学会 <H<!ht%q3
accounting statement 会计报表 )y6Q
Ap
accounting system 会计制度;会计系统 )r=9]0=
accounting transaction 会计事项;帐务交易 b([:,T7
accounting treatment 会计处理 3b#L17D3_
accounting year 会计年度 +IvNyj|
accretion 增值;添加 OSU{8.
accrual 应计项目;应累算数目 yU *u
accrual basis 应计制;权责发生制 K-Re"zsz
accrual basis accounting 应计制会计;权责发生制会计 bi+9R-=&
accrue 应累算;应计 $?-7OXj<
accrued benefit 应累算利益 P2O\!'aEh
accrued charges 应计费用 xne]Q(B>
accrued cumulative preference share dividend 应累算的累积优先股股息 S3ErH,XB.
accrued expenses 应累算费用 aXC!t
accrued interest payable 应付利息;应计未付利息 wc"9A~
accrued interest receivable 应收利息;应计未收利息 j]AekI4I
accrued right 累算权益 ^Fn%K].X
accruing profit 应累算的利润 \e_IFISC
accumulated fiscal reserve 累积财政储备 @]*[c})/
accumulated profit 累积利润;滚存溢利 ?qy*s3j'M
accumulated reserve 累积储备 qbH%Hx
accumulation of surplus income 累积收益盈余 :RHm*vt
acquired assets 既得资产 87pnSj/X"
acquisition 收购;购置;取得 +.=1^+a
acquisition cost 购置成本 OH>r[,z0
acquisition expenses 购置费用 tbg*_ZQO u
acquisition of 100% interest 收购全部股权 Ha?G=X
acquisition of control 取得控制权 X2LV&oi
acquisition of fixed assets 购置固定资产 w:v=se"U
acquisition of shell “买壳” ~)_K"h.DY
acquisition price 收购价 [8.-(-/;
act of God 天灾 V- /YNRV
acting partner 执事合伙人 DjY8nePyE
active market 买卖活跃的市场;交投畅旺的市场;旺市 sp^Wo7&g
active partner 积极参与的合伙人 -U7,k\g
active trading 交投活跃 0Yp>+:#
actual circulation 实际流通 d)\2U{
actual cost 实际成本 iM
"asEU
actual expenditure 实际开支;实际支出 (nq^\ZdF
actual income 实际入息;实际收入;实际收益 jKS!'?
actual market 现货市场 w;~>k%}j
actual price 现货价;实际价格 z4bN)W )p
actual profit 实际利润 "sD1T3!\)Q
actual quotation 实盘;实际价位;实际报价 ;uK";we
actual year basis 按实际年度计算 ]Y{,N x
actuals 实货 >:%BNeO
actuarial investigation 精算调查 -A}zJBcR
actuarial principle 精算原则 a#$N% =j
actuarial report 精算师报告 G?R_aPP
Actuarial Society of Hong Kong 香港精算学会 7_KXD#
actuarial valuation 精算师估值 7|Xe&o<n
actuary 精算师 C!5I?z&
ad referendum agreement 暂定协议;有待覆核的协定 f9a$$nb3`
ad valorem duty 从价税;按值征税 ;I+H>$%jZ
ad valorem duty system 从价税制 0iV
;g`%
ad valorem fee 从价费 eSn$k:\W
ad valorem tariff 从价关税 V3Yd&HVWNQ
additional allowance 额外免税额 IytDvz*|
additional amount for unexpired risk 未过期风险的额外款额 WtVf wC_
additional assessable profit 补加应评税利润 &8n?
additional assessment 补加评税 "oe!M'aj`1
additional commitment 额外承担 JYQ.EAsr!
additional commitment vote 额外承担拨款 68p R:
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w:Ra7ExP
additional dependent parent allowance 供养父母额外免税额 AX;c}0g
additional provision 额外拨款 m<3w^mww
additional stamp duty 附加印花税 57<Di!rt
additional tax 补加税罚款;补加税款 4vLw?_".
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -x{&an=
adjudged bankrupt 被裁定破产 ' Rc#^U*n
adjudicated bankrupt 裁定破产人 IT18v[-G
adjudication fee 裁定费;评定印花税额手续费;评估契据费 e^8BV;+c
adjudication of bankruptcy 裁定破产;宣告破产 ke\[wa_!6b
adjudication of insolvency 裁定无力偿还债务 6}#"qqnx
adjusted actual 经调整的实数;调整后的实数 l!:^6i
adjusted current assets 经调整的流动资产;调整后的流动资产 #|?8~c;RWG
adjusted figure 经调整的数字;调整后的数额 V'I T1~
adjusted liabilities 经调整的负债;调整后的负债 Zw#<E
=\
adjusted loss 经调整的亏损;调整后的亏损 toIYE*ocv=
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 [S0mY[
"
adjusted profit 经调整的利润;调整后的利润 tDt
:^Bc
adjusted surplus 经调整的盈余额;调整后的盈余额 VX!hv`E
adjusted value 经调整的价值;调整后的价值 vY_e
DJ~'
adjustment 调整;修订;理算〔保险〕 %J!NL0x_
adjustment centre 调剂中心 bb1f/C%
adjustment lag 调整过程的时间差距;调整时差 K{2h9 ]VF
adjustment mechanism 调整机制 VE$t%QT
adjustment of loss 亏损调整 +`Pmq}ey
adjustment process 调整过程;调整程序 *V DVC0R
adjustment range 调整幅度 X3yS5whd(
administered exchange rate 受管制汇率 +>}o;`hPe