A: Z1XUYe62
}[XB]Xf
A share A股;甲类股份 G~b`O20N
abatement of tax 减税;减扣免税额 :mCw.Jz<h
ABN AMRO Bank N.V. 荷兰银行 5?#OR!N
above-the-line expenditure 线上项目支出;经常预算支出 FU [8:o62
above-the-line receipt 线上项目收入;经常预算收入 r{;VTQ
ABSA Asia Limited 南非联合亚洲有限公司 T%
;k%
absolute change 绝对数值变更 'Qp&,xK
absolute expenditure 实际开支 9b"}CEw
absolute guideline figure 绝对准则数字 /h.:br?M#P
absolute interest 绝对权益 dXf]G6
absolute order of discharge 绝对破产解除令 r_qncy,F
absolute profit margin 绝对利润幅度 p 02nd.R6
absolute value 实值;绝对值 Huc3|~9
absolutely vested interest 绝对既得权益 Cy`<^_i
absorbed cost 已吸收成本;已分摊成本 !;xf>API
absorption 吸收;分摊;合并 :8\*)"^E
absorption rate 吸收率;摊配率;分摊率 =H.<"7
ACB Finance Limited 亚洲商业财务有限公司 2
acceptable form of reciprocity 合理的互惠条件 W07-JHV%
acceptable rate 适当利率;适当汇率 sK""
acceptance agreement 承兑协议 \UkNE5
acceptance for honour 参加承兑 9XJ9~I?
acceptor 承兑人;接受人;受票人 iMOPD}`IX
acceptor for honour 参加承兑人 |,M#8NOp:
accident insurance 意外保险 JO<gN=
[
Accident Insurance Association of Hong Kong 香港意外保险公会 S20 nk.x
accident insurance scheme 意外保险计划 tWCv]*
accident year basis 意外年度基准
t?Njw7
accommodation 通融;贷款 r-1yJ
accommodation bill 通融票据;空头票据 mTrI""Jsu;
accommodation party 汇票代发人 vkNZ -`+I
account balance 帐户余额;帐户结余 ;:8jxkx6%
account book 帐簿 ".*a)
account collected in advance 预收款项 ^6N3n kyZ
account current book 往来帐簿 9}'l=b:Jms
account of after-acquired property 事后取得的财产报告 \pBYWf
account of defaulter 拖欠帐目 N>F2
c)rm
account payable 应付帐款 ?-(w][MT\
account payee only [A/C payee only] 只可转帐;存入收款人帐户 z$8e6*
account receivable 应收帐款
H$=h-
account receivable report 应收帐款报表 C[J`x>-K
account statement 结单;帐单;会计财务报表 k`iq<b
account title 帐户名称;会计科目 6bA~mC^&
accountant's report 会计师报告 Z7KB?1{G
Accountant's Report Rules 会计师报告规则 ]/<Qn-BbU
accounting and auditing procedure 会计与审计程序;会计与核数程序 ya*q; D
Accounting Arrangements 《会计安排》 m\}\RnZu
accounting basis 会计基础 |RvpEy76
accounting by Official Receiver 破产管理署署长呈交的帐目 g O\f:Pg
Accounting Circular 《会计通告》 VQG /g\
accounting class 会计类别 wFoR,oXtL/
accounting date 记帐日期;会计结算日期 ')yF0
accounting for money 款项核算 Q%AS;(d
Accounting Officer 会计主任 -67f33
accounting period 会计报告期;会计期 Xx9~
accounting policy 会计政策;会计方针 l+3%%TV@L
accounting practice 会计惯例 !kHyLEV
accounting principle 会计准则 i+T0}M<
accounting record 会计记录 -V<=`e
accounting report 会计报告 f Dm}J
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B 3,ig9
Accounting Society of China 中国会计学会 *fuGVA
accounting statement 会计报表 S*DBY~pZy
accounting system 会计制度;会计系统 Jb)eC?6O
accounting transaction 会计事项;帐务交易 6wvhvMkS
accounting treatment 会计处理 a s<
q
accounting year 会计年度 D .oS8'
accretion 增值;添加 m;tY(kO
accrual 应计项目;应累算数目 lG[
)8!:+
accrual basis 应计制;权责发生制 ke;*uS
accrual basis accounting 应计制会计;权责发生制会计 NdED8 iRc
accrue 应累算;应计 ,{mf+ 3&$,
accrued benefit 应累算利益 >/OXC+=^4
accrued charges 应计费用 XR=c
8f
accrued cumulative preference share dividend 应累算的累积优先股股息 T$8$
9D_u
accrued expenses 应累算费用 ~1wdAq`'a
accrued interest payable 应付利息;应计未付利息 W)Kpnb7
accrued interest receivable 应收利息;应计未收利息 xzGsfd
accrued right 累算权益 KSpC%_LC
accruing profit 应累算的利润 2YP"nj#
accumulated fiscal reserve 累积财政储备 iYfLo">
accumulated profit 累积利润;滚存溢利 GWkJ/EX
accumulated reserve 累积储备 dO4U9{+
accumulation of surplus income 累积收益盈余 %&Q7;?
acquired assets 既得资产 %Cbc@=k
acquisition 收购;购置;取得 7yCx !P;
acquisition cost 购置成本 Xm:gD6;9
acquisition expenses 购置费用 efAahH
acquisition of 100% interest 收购全部股权 |yl0}.()
acquisition of control 取得控制权 +EB,7<5<
acquisition of fixed assets 购置固定资产 ;(iUY/ h[h
acquisition of shell “买壳” $nd-[xV
acquisition price 收购价 RxDxLU2kt
act of God 天灾 m*Lv,yw %a
acting partner 执事合伙人 WUOPYYW<o
active market 买卖活跃的市场;交投畅旺的市场;旺市 'r?HL;,q
active partner 积极参与的合伙人 BQfAen]
active trading 交投活跃 [@l
v]+@
actual circulation 实际流通 Xy8i
e:D
actual cost 实际成本 Vwh&^{Eh
actual expenditure 实际开支;实际支出 ,;ruH^
actual income 实际入息;实际收入;实际收益 '8pPGh9D
actual market 现货市场 $^+KR]\q
actual price 现货价;实际价格 ,tv9+n@x
actual profit 实际利润 $X\`
7`v
actual quotation 实盘;实际价位;实际报价 8!fAv$g0
actual year basis 按实际年度计算 [Jh))DIx
actuals 实货 h'q0eqYeu)
actuarial investigation 精算调查 GHsdLe=t0#
actuarial principle 精算原则 0-MasI&b
actuarial report 精算师报告 ZtK%b+MBP
Actuarial Society of Hong Kong 香港精算学会 TboHP/
actuarial valuation 精算师估值 2D_Vo ])l/
actuary 精算师 L"vG:Mq@D
ad referendum agreement 暂定协议;有待覆核的协定 Cq;K,B9
ad valorem duty 从价税;按值征税 {4jSj0W
ad valorem duty system 从价税制 K}*p(1$u
ad valorem fee 从价费 T+`GOFx
ad valorem tariff 从价关税 $8 ww]}K
additional allowance 额外免税额 <Phr`/
additional amount for unexpired risk 未过期风险的额外款额 `r0
qn'*
additional assessable profit 补加应评税利润 bFdg'_
additional assessment 补加评税 ]=XL9MI
additional commitment 额外承担 ]~x/8%e76
additional commitment vote 额外承担拨款 X%\6V;zR#
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G;#t6bk
additional dependent parent allowance 供养父母额外免税额 y42T.oK8c
additional provision 额外拨款 ^0?cyv\>LA
additional stamp duty 附加印花税 hD.wKX?oO
additional tax 补加税罚款;补加税款 i2R]lE8
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 T[9jTO?W2
adjudged bankrupt 被裁定破产 NTX+7<
adjudicated bankrupt 裁定破产人 R
\=\6( "
adjudication fee 裁定费;评定印花税额手续费;评估契据费 z8[|LF-dx
adjudication of bankruptcy 裁定破产;宣告破产 FbNQ
adjudication of insolvency 裁定无力偿还债务 %1d6j<7
adjusted actual 经调整的实数;调整后的实数 GQAg
ex)D
adjusted current assets 经调整的流动资产;调整后的流动资产 ,7nb;$]
adjusted figure 经调整的数字;调整后的数额 .B-,GD}
adjusted liabilities 经调整的负债;调整后的负债 XlcDF|?{.
adjusted loss 经调整的亏损;调整后的亏损 8i$`oMv[y
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 .xQ'^P_q
adjusted profit 经调整的利润;调整后的利润 s
zs3x-g
adjusted surplus 经调整的盈余额;调整后的盈余额 M#<fh:>
adjusted value 经调整的价值;调整后的价值 "YU~QOGx@
adjustment 调整;修订;理算〔保险〕 X1QZEl
adjustment centre 调剂中心 )s[S.`STz
adjustment lag 调整过程的时间差距;调整时差 QL!+.y%
adjustment mechanism 调整机制 ED_5V@
adjustment of loss 亏损调整 4!W?z2ly~R
adjustment process 调整过程;调整程序 fe`G^hV
adjustment range 调整幅度 DMpd(ws
administered exchange rate 受管制汇率 Jy
NY *