A: QI]Ih
+n })Y
A share A股;甲类股份 +[J/Zw0{
abatement of tax 减税;减扣免税额 g~BoFc.V2~
ABN AMRO Bank N.V. 荷兰银行 Qu<Bu)`
above-the-line expenditure 线上项目支出;经常预算支出 aF|d^
above-the-line receipt 线上项目收入;经常预算收入 <xJ/y|{
ABSA Asia Limited 南非联合亚洲有限公司 3+J0!FVla
absolute change 绝对数值变更 l;sy0S"DO]
absolute expenditure 实际开支 eZr&x~]
-w
absolute guideline figure 绝对准则数字 _U{([M>;
absolute interest 绝对权益 Gn)y>
AN
absolute order of discharge 绝对破产解除令 M(d6Z2ibh
absolute profit margin 绝对利润幅度 F`nb21{0y&
absolute value 实值;绝对值 c9j*n;Q
absolutely vested interest 绝对既得权益 cECi')
absorbed cost 已吸收成本;已分摊成本 Y~)T
absorption 吸收;分摊;合并 xyH/e*
a
absorption rate 吸收率;摊配率;分摊率 GHF_R,7
ACB Finance Limited 亚洲商业财务有限公司 ]APvp.Tw:
acceptable form of reciprocity 合理的互惠条件
-
O"i3>C
acceptable rate 适当利率;适当汇率 F?m?UQS'u
acceptance agreement 承兑协议 T@%m7 |P
acceptance for honour 参加承兑 |wox1Wt|E
acceptor 承兑人;接受人;受票人 g\GdkiIj
acceptor for honour 参加承兑人 ~|wos-nM
accident insurance 意外保险 =e><z9hY
Accident Insurance Association of Hong Kong 香港意外保险公会 Jdy<w&S
accident insurance scheme 意外保险计划 :Vg}V"QR
accident year basis 意外年度基准 x90jw$\%7
accommodation 通融;贷款 eQO#Qso]
accommodation bill 通融票据;空头票据 #'OaKt?Z)
accommodation party 汇票代发人 sA9&/p/
account balance 帐户余额;帐户结余 o5\b'hR*#
account book 帐簿 uhV0J97
account collected in advance 预收款项 p.fF}B
account current book 往来帐簿 qQxz(}REu9
account of after-acquired property 事后取得的财产报告 O3n_N6| q
account of defaulter 拖欠帐目 U,1AfzlF
account payable 应付帐款 /w]&t\]*
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }<MR`h1
account receivable 应收帐款 b'ml=a#i0
account receivable report 应收帐款报表 rOD1_X-
account statement 结单;帐单;会计财务报表 E)ugLluL
account title 帐户名称;会计科目 'mdM q=VI
accountant's report 会计师报告 P&
*sB%B
Accountant's Report Rules 会计师报告规则 jnuY{0(&
accounting and auditing procedure 会计与审计程序;会计与核数程序 OMihXt[
Accounting Arrangements 《会计安排》 ,J mbqOV?!
accounting basis 会计基础 #$\fh;!W
accounting by Official Receiver 破产管理署署长呈交的帐目 Q\{x)|{$
Accounting Circular 《会计通告》 o@lWBfB*%e
accounting class 会计类别 d~ng6pA
accounting date 记帐日期;会计结算日期 !c<w SQ,
accounting for money 款项核算 GR'Ti*Qi
Accounting Officer 会计主任 2aw&F Z?
accounting period 会计报告期;会计期 |!d"*.Q@F
accounting policy 会计政策;会计方针 YEYY}/YX
accounting practice 会计惯例 ,6<"
accounting principle 会计准则 V'Qn sI
accounting record 会计记录 2aNT#J"_
accounting report 会计报告 7Tf]:4Y"
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S"snB/
Accounting Society of China 中国会计学会 {bF1\S]2
accounting statement 会计报表 c\cZ]RZ
accounting system 会计制度;会计系统 v4*rPGv
accounting transaction 会计事项;帐务交易 X`zC^z}
accounting treatment 会计处理 Q
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accounting year 会计年度 #~?kYCtC)
accretion 增值;添加 w#G2-?aj
accrual 应计项目;应累算数目 PfW|77
accrual basis 应计制;权责发生制 $%c{06Oq(
accrual basis accounting 应计制会计;权责发生制会计 0?bA$y
accrue 应累算;应计 J/D|4fC
accrued benefit 应累算利益 g?/XZ5$a5
accrued charges 应计费用 UWG+#,1J.\
accrued cumulative preference share dividend 应累算的累积优先股股息 nl/UdgI
accrued expenses 应累算费用 ]]iO- }
accrued interest payable 应付利息;应计未付利息 {^q)^<#JT
accrued interest receivable 应收利息;应计未收利息 ((DzUyK
accrued right 累算权益 5K56!*Y
accruing profit 应累算的利润 B(HT.%r^A
accumulated fiscal reserve 累积财政储备 ]j.k?P$U}
accumulated profit 累积利润;滚存溢利 e (\I_
accumulated reserve 累积储备 eS!C3xC;J]
accumulation of surplus income 累积收益盈余 fu\s`W6f&
acquired assets 既得资产 l\q}
|o
acquisition 收购;购置;取得 Yx?aC!5M
acquisition cost 购置成本 XYbyOM VI
acquisition expenses 购置费用 vahoSc;sw
acquisition of 100% interest 收购全部股权
OHp5z?
z
acquisition of control 取得控制权 z[!x:# q8`
acquisition of fixed assets 购置固定资产 ahIE;Y\j'
acquisition of shell “买壳” Z>A{i?#m
acquisition price 收购价 2:v < qX
act of God 天灾 o<VP'F{p
acting partner 执事合伙人 <O857j
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^7XAw:
?
active partner 积极参与的合伙人 "G?9b
active trading 交投活跃 CJw$j`k
actual circulation 实际流通 Y_H/3?b%
actual cost 实际成本 i+(GNcg2
actual expenditure 实际开支;实际支出 BnEdv8\,&s
actual income 实际入息;实际收入;实际收益 y$oW!
actual market 现货市场 !L\'Mk/=A
actual price 现货价;实际价格 `1'5j "v
actual profit 实际利润 -
zC]^Ho@
actual quotation 实盘;实际价位;实际报价 w7Dt1axB
actual year basis 按实际年度计算 f$D@*33ft
actuals 实货 E/O5e(h
actuarial investigation 精算调查 !EFBI+?&
actuarial principle 精算原则 3IyZunFT
actuarial report 精算师报告 h`?k.{})M
Actuarial Society of Hong Kong 香港精算学会 L$JI43HZ
actuarial valuation 精算师估值 W);W.:F
actuary 精算师 dtW0\^ .L
ad referendum agreement 暂定协议;有待覆核的协定 O~'FR[J
ad valorem duty 从价税;按值征税 %Y',|+Arx
ad valorem duty system 从价税制 6Y?`=kAp
ad valorem fee 从价费 ,/o(|sks
ad valorem tariff 从价关税 9) ea.Gu
additional allowance 额外免税额 %,? vyY
additional amount for unexpired risk 未过期风险的额外款额
GXeAe}T
additional assessable profit 补加应评税利润 6"%qv`.Fp
additional assessment 补加评税 TA)LPBG
additional commitment 额外承担 $%He$t
additional commitment vote 额外承担拨款 fv==Gu%{
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,ep9V,+|
additional dependent parent allowance 供养父母额外免税额 M_&4]\PkCy
additional provision 额外拨款 BI/y<6#rR
additional stamp duty 附加印花税 SfDQ;1?
additional tax 补加税罚款;补加税款 R+Lk~X^*l'
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 qY}Cg0[@g
adjudged bankrupt 被裁定破产 Kq7C0)23
adjudicated bankrupt 裁定破产人 /.Z
aE+
adjudication fee 裁定费;评定印花税额手续费;评估契据费
|Ylg$?,9*
adjudication of bankruptcy 裁定破产;宣告破产 pTET%)3
adjudication of insolvency 裁定无力偿还债务 #WEq-0L
adjusted actual 经调整的实数;调整后的实数 d pn3 (
adjusted current assets 经调整的流动资产;调整后的流动资产 `vEqj v
adjusted figure 经调整的数字;调整后的数额 CKC0{J8g
adjusted liabilities 经调整的负债;调整后的负债 ay[ZsQC
adjusted loss 经调整的亏损;调整后的亏损 FNJ!IkuR
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 kH2oK
:lN
adjusted profit 经调整的利润;调整后的利润 \3j)>u,r
adjusted surplus 经调整的盈余额;调整后的盈余额 u\5g3BH
adjusted value 经调整的价值;调整后的价值 {Q<0\`A
adjustment 调整;修订;理算〔保险〕 +2yF|/WW#
adjustment centre 调剂中心 5mIXyg 0:
adjustment lag 调整过程的时间差距;调整时差 DPeVKyjU
adjustment mechanism 调整机制 '>]&r