A: hgKs[ySo,3
m.EWYO0XQ
A share A股;甲类股份 }kXF*cVg
abatement of tax 减税;减扣免税额 E<&VK*{zcO
ABN AMRO Bank N.V. 荷兰银行 f+$/gz
above-the-line expenditure 线上项目支出;经常预算支出 F+L q
above-the-line receipt 线上项目收入;经常预算收入 G m<t2Csn
ABSA Asia Limited 南非联合亚洲有限公司 #\4uu
absolute change 绝对数值变更 4y21v|(9
absolute expenditure 实际开支 S`X;2\:
absolute guideline figure 绝对准则数字 **0Y*Ax@
absolute interest 绝对权益 }(TZ}* d
absolute order of discharge 绝对破产解除令 NRq
jn; ,+
absolute profit margin 绝对利润幅度 j|HOry1E &
absolute value 实值;绝对值 KY"W{D9ib
absolutely vested interest 绝对既得权益 m=NX;t
absorbed cost 已吸收成本;已分摊成本 l=
!KZaH
absorption 吸收;分摊;合并 HPwmi[
absorption rate 吸收率;摊配率;分摊率 eVbHPu4
ACB Finance Limited 亚洲商业财务有限公司 :fpYraBM
acceptable form of reciprocity 合理的互惠条件 WZ~rsSZSV
acceptable rate 适当利率;适当汇率 6eK18*j%H
acceptance agreement 承兑协议 0Km{fZYq7;
acceptance for honour 参加承兑 0-4WLMx
acceptor 承兑人;接受人;受票人 g4j?E{M?
acceptor for honour 参加承兑人 jr@<-.
accident insurance 意外保险 pU`Q[HOs
Accident Insurance Association of Hong Kong 香港意外保险公会 R[Kyq|UyVr
accident insurance scheme 意外保险计划 "2 qp-'^[c
accident year basis 意外年度基准 Sjj &n S
accommodation 通融;贷款 <t
gJ-rnL
accommodation bill 通融票据;空头票据
@oug^]a
accommodation party 汇票代发人 HK5\i@G+<
account balance 帐户余额;帐户结余 tX Z5oG7
account book 帐簿 =}U`q3k
account collected in advance 预收款项 x8gUP
account current book 往来帐簿 c<-_Vh.:5
account of after-acquired property 事后取得的财产报告 @;d
(>_n
account of defaulter 拖欠帐目 ~XQN4Tv-
account payable 应付帐款 ,p>=WX
account payee only [A/C payee only] 只可转帐;存入收款人帐户 i~.L{K
account receivable 应收帐款 i>q]U:U
account receivable report 应收帐款报表 H`aqpa"C
account statement 结单;帐单;会计财务报表 )UZ
's>O
account title 帐户名称;会计科目 :)?w2'O
accountant's report 会计师报告 RNp3lXf O
Accountant's Report Rules 会计师报告规则 "i4@'`r
accounting and auditing procedure 会计与审计程序;会计与核数程序 vQ26U(7\>
Accounting Arrangements 《会计安排》 +vBq,'k`
accounting basis 会计基础 +`_%U7p(
accounting by Official Receiver 破产管理署署长呈交的帐目 )aOg_*~
Accounting Circular 《会计通告》 m_Z%[@L
accounting class 会计类别 *)U=ZO6S
accounting date 记帐日期;会计结算日期 N ~g'Z
`
accounting for money 款项核算 ^0A'XCULG
Accounting Officer 会计主任 +;pdG[N
accounting period 会计报告期;会计期 p@NE^aMn
accounting policy 会计政策;会计方针 0b~5i-zM/
accounting practice 会计惯例 )1Os+0az
accounting principle 会计准则
)DfmO
accounting record 会计记录 ^cDHyB=v4d
accounting report 会计报告 \BbemCPAm
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N6EH
Accounting Society of China 中国会计学会 l)HF4#Bs
accounting statement 会计报表 >j_
,3{eJ
accounting system 会计制度;会计系统 HpuHJ#l
accounting transaction 会计事项;帐务交易 .& B_\*
accounting treatment 会计处理 G;qC&7T
accounting year 会计年度 Pc`d@q
accretion 增值;添加 S;a{wYF6v
accrual 应计项目;应累算数目 NHPpHY3
^.
accrual basis 应计制;权责发生制 W(1p0|WQ:
accrual basis accounting 应计制会计;权责发生制会计 iAbtv^fn
accrue 应累算;应计 ZVR0Kzu?Ra
accrued benefit 应累算利益 2YdMsu~
accrued charges 应计费用 G?8LYg!-
accrued cumulative preference share dividend 应累算的累积优先股股息 >QU1_'1r
accrued expenses 应累算费用 (p-a;.Twj
accrued interest payable 应付利息;应计未付利息 [>oq~[e)?
accrued interest receivable 应收利息;应计未收利息 a(NN%'fDD
accrued right 累算权益 &M*&oi (
accruing profit 应累算的利润 J,
_I$* _0
accumulated fiscal reserve 累积财政储备 <hkg~4EKc
accumulated profit 累积利润;滚存溢利 o2@8w[r
accumulated reserve 累积储备 |k{?\ (h;
accumulation of surplus income 累积收益盈余 b`PAOQ
acquired assets 既得资产 @w[WG:-+
acquisition 收购;购置;取得 r,A750P^
acquisition cost 购置成本 i_)j K
acquisition expenses 购置费用 ;KWR/?
ec
acquisition of 100% interest 收购全部股权 8h78Zb&[
acquisition of control 取得控制权 `QC{}Oo^
acquisition of fixed assets 购置固定资产 `
Cdk
b5
acquisition of shell “买壳” L8Z[Ly+_
acquisition price 收购价 s3W35S0Q 3
act of God 天灾 c_)vWU
acting partner 执事合伙人 ~2beVQ(U
active market 买卖活跃的市场;交投畅旺的市场;旺市 #^"\WG7{
active partner 积极参与的合伙人 Bi]`e_(}
active trading 交投活跃 "O<JVC{m
actual circulation 实际流通 XD<7d")I
actual cost 实际成本 @AvXBMq|
actual expenditure 实际开支;实际支出 <bDjAVq
actual income 实际入息;实际收入;实际收益 r3mB"("Z'
actual market 现货市场 &$.Vi&{.
actual price 现货价;实际价格 <fC gU&
actual profit 实际利润 xV:.)Dq9
actual quotation 实盘;实际价位;实际报价
4^1{UlCop
actual year basis 按实际年度计算 .[? E1we
actuals 实货
`^-?yu@
actuarial investigation 精算调查 [9u/x%f(
actuarial principle 精算原则 K8$Hg:Ky-/
actuarial report 精算师报告 U#gHc:$
Actuarial Society of Hong Kong 香港精算学会 JR<#el
actuarial valuation 精算师估值 Z=_p
actuary 精算师 >r2m1}6g"
ad referendum agreement 暂定协议;有待覆核的协定 9TjAEeU
ad valorem duty 从价税;按值征税 .;u(uB;J6
ad valorem duty system 从价税制 ?>N82#9Q
ad valorem fee 从价费 SXSH9;j
ad valorem tariff 从价关税 WIb\+!
additional allowance 额外免税额 v(3nBZHv_!
additional amount for unexpired risk 未过期风险的额外款额 L,!Z
additional assessable profit 补加应评税利润 xAMj 16ZF
additional assessment 补加评税 C0[Rf.*
additional commitment 额外承担 i DO`N!
additional commitment vote 额外承担拨款 H'-Fv!l?
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D9B?9Qt2[
additional dependent parent allowance 供养父母额外免税额 r*C:)z.}
additional provision 额外拨款 ;'{:}K=h
additional stamp duty 附加印花税 xG
7;Ps4L
additional tax 补加税罚款;补加税款 T
{a%:=`
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 B08q/qi
adjudged bankrupt 被裁定破产 _-H uO/
adjudicated bankrupt 裁定破产人 !T@>Ld:
adjudication fee 裁定费;评定印花税额手续费;评估契据费 -@b&qi7&S
adjudication of bankruptcy 裁定破产;宣告破产 'm# -)R!
adjudication of insolvency 裁定无力偿还债务 #\"8sY,j
adjusted actual 经调整的实数;调整后的实数 .r)WDR
adjusted current assets 经调整的流动资产;调整后的流动资产 *YZ'Uy?
adjusted figure 经调整的数字;调整后的数额 AMA:hQ
adjusted liabilities 经调整的负债;调整后的负债 sTU]ntoQqR
adjusted loss 经调整的亏损;调整后的亏损 'D#}ce)s#
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 ELeR5xT
adjusted profit 经调整的利润;调整后的利润 _tS<\zy@y
adjusted surplus 经调整的盈余额;调整后的盈余额 s/0-DHd
adjusted value 经调整的价值;调整后的价值 B<
P H7
adjustment 调整;修订;理算〔保险〕 +?zyFb]Km
adjustment centre 调剂中心 e<dFvMO
adjustment lag 调整过程的时间差距;调整时差 }r3,
fH
adjustment mechanism 调整机制 "Nj(0&
adjustment of loss 亏损调整 d i`}Y&
adjustment process 调整过程;调整程序 i)Vqvb0Q
adjustment range 调整幅度 m1a0uEA
G
administered exchange rate 受管制汇率 cBb!7?6(