A: +7j7zpw
r(I&`kF<
A share A股;甲类股份 7|X.E
abatement of tax 减税;减扣免税额 TCK<IZKLqK
ABN AMRO Bank N.V. 荷兰银行 T5>'q;jM
above-the-line expenditure 线上项目支出;经常预算支出 =Iy khrS
above-the-line receipt 线上项目收入;经常预算收入 YeB)]$'?u`
ABSA Asia Limited 南非联合亚洲有限公司 HA~BXxa/
absolute change 绝对数值变更 (~]0)J
absolute expenditure 实际开支 \8/$ZEom
absolute guideline figure 绝对准则数字 W&e}*
absolute interest 绝对权益 $pj;CoPm
absolute order of discharge 绝对破产解除令 53l !$#o
absolute profit margin 绝对利润幅度 i:x<Vi
absolute value 实值;绝对值 5N$O
absolutely vested interest 绝对既得权益 j Kp79].
absorbed cost 已吸收成本;已分摊成本 j9*5Kj
absorption 吸收;分摊;合并 kD#hfYs)i
absorption rate 吸收率;摊配率;分摊率 4Vv$bbu+
ACB Finance Limited 亚洲商业财务有限公司 8-FW'bA
acceptable form of reciprocity 合理的互惠条件 0134mw%jk
acceptable rate 适当利率;适当汇率 /8LTM|(
acceptance agreement 承兑协议 /v7o!D1G
acceptance for honour 参加承兑 I?KGb:]|
acceptor 承兑人;接受人;受票人 j:[#eC
acceptor for honour 参加承兑人 \
)2~oN
accident insurance 意外保险 _dwJ; j`2
Accident Insurance Association of Hong Kong 香港意外保险公会 oTk?a!Q
accident insurance scheme 意外保险计划 =S|dzgS/
accident year basis 意外年度基准 U\(T<WX,
accommodation 通融;贷款 /C/I_S}H
accommodation bill 通融票据;空头票据 A8 j$c ~
accommodation party 汇票代发人 >?r8D48`
account balance 帐户余额;帐户结余 k.W1bF9n6
account book 帐簿 )CG,U
du
account collected in advance 预收款项 q uiX"lV(
account current book 往来帐簿 JO&+W^$uY}
account of after-acquired property 事后取得的财产报告 m-HBoN
account of defaulter 拖欠帐目 EsjZ;D,c(
account payable 应付帐款 7o$S6Y;c4
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ~iU@ns|g\
account receivable 应收帐款 xQ>T.nP}1
account receivable report 应收帐款报表 t`'5|
account statement 结单;帐单;会计财务报表 ^%}PRl9
account title 帐户名称;会计科目 RpU.v
`
accountant's report 会计师报告 j&Y{
CFuZ
Accountant's Report Rules 会计师报告规则 xGt>X77
accounting and auditing procedure 会计与审计程序;会计与核数程序 *&$2us0%%
Accounting Arrangements 《会计安排》 [*^rH:
accounting basis 会计基础 Sj@VOW
accounting by Official Receiver 破产管理署署长呈交的帐目 rz.`$
Accounting Circular 《会计通告》 mEq>{l:
accounting class 会计类别 [k
accounting date 记帐日期;会计结算日期 q;9OqArq
accounting for money 款项核算 RBV*e9P%
Accounting Officer 会计主任 {{ +8oRzY
accounting period 会计报告期;会计期 i} ?\K>BWq
accounting policy 会计政策;会计方针 -Rj3cx
accounting practice 会计惯例 koy0A/\%
accounting principle 会计准则 Z2&7HT
z
accounting record 会计记录
|!uC [=
accounting report 会计报告 5 IFc"
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $c7Utms
Accounting Society of China 中国会计学会 X oh@ (%
accounting statement 会计报表 =7Sw29u<
accounting system 会计制度;会计系统 lCJ/@)
accounting transaction 会计事项;帐务交易 vfOG(EkG.?
accounting treatment 会计处理 ?EA&kZR]
accounting year 会计年度 qWb 8"
accretion 增值;添加 LqoH]AcN
accrual 应计项目;应累算数目 tS6r4d%~=
accrual basis 应计制;权责发生制 HC(o;,spO
accrual basis accounting 应计制会计;权责发生制会计 drh,=M\F
accrue 应累算;应计 e)A{
{wD/
accrued benefit 应累算利益 GW!%DT
accrued charges 应计费用 E
rnGX#@v
accrued cumulative preference share dividend 应累算的累积优先股股息 [G7S
accrued expenses 应累算费用 CC XOxd
accrued interest payable 应付利息;应计未付利息
>^Y)@J
accrued interest receivable 应收利息;应计未收利息 s
Vg89I&
accrued right 累算权益 9RJFj?^"
accruing profit 应累算的利润 !-s 6B
accumulated fiscal reserve 累积财政储备 Y$nI9
accumulated profit 累积利润;滚存溢利 !sav~dB)
accumulated reserve 累积储备 oL*ZfF3
accumulation of surplus income 累积收益盈余 q]OgT4ly
acquired assets 既得资产 Cp^%;(@
acquisition 收购;购置;取得 _>i<` k
acquisition cost 购置成本 SOQR(UT
acquisition expenses 购置费用 bh UghHT
acquisition of 100% interest 收购全部股权 B}npom\tC
acquisition of control 取得控制权 bVYsPS
acquisition of fixed assets 购置固定资产 7:X@lmBz=
acquisition of shell “买壳” `g:bvIV5x>
acquisition price 收购价 Y$N D
act of God 天灾 KhPDkD-
acting partner 执事合伙人 #5mnSky+s
active market 买卖活跃的市场;交投畅旺的市场;旺市 BnIZ+fg=
active partner 积极参与的合伙人 lv\^@9r
active trading 交投活跃 Oy~X@A
actual circulation 实际流通 .$s=E8fW
actual cost 实际成本 =pn(56
actual expenditure 实际开支;实际支出 U$T
(R2@
actual income 实际入息;实际收入;实际收益 0xpE+GY
actual market 现货市场 5MS5 Q]/
actual price 现货价;实际价格 bT c'E#
actual profit 实际利润
-mqTlXM
actual quotation 实盘;实际价位;实际报价
$d%NFc&
actual year basis 按实际年度计算 k"J=CDP\
actuals 实货 xZp`Ke!
actuarial investigation 精算调查 (Q ~<>
actuarial principle 精算原则 T.iVY5^<
actuarial report 精算师报告 HD9+4~8
Actuarial Society of Hong Kong 香港精算学会 r_e]sOCb
actuarial valuation 精算师估值 Ub<^;Du5
actuary 精算师 :qO)^~x
ad referendum agreement 暂定协议;有待覆核的协定 ~{
BR~\D
ad valorem duty 从价税;按值征税 ]|)M /U *
ad valorem duty system 从价税制 P>;u S
ad valorem fee 从价费 n]J;BW&Av
ad valorem tariff 从价关税 Dp"
xO<PE2
additional allowance 额外免税额 #;Z+X)
additional amount for unexpired risk 未过期风险的额外款额 k{B;J\`E;
additional assessable profit 补加应评税利润 \>(S?)6
additional assessment 补加评税 R#33ACCX
additional commitment 额外承担 G~`nLC^Y
additional commitment vote 额外承担拨款 ulxy 4] h
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -
u'5xn7
additional dependent parent allowance 供养父母额外免税额 C4
@"@kbr
additional provision 额外拨款 ?)'+l
additional stamp duty 附加印花税 j#JE4(&
additional tax 补加税罚款;补加税款 oM)4""|
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -
]Mp<Y
adjudged bankrupt 被裁定破产 ]^?V8*zL]
adjudicated bankrupt 裁定破产人 N.qS;%*o{e
adjudication fee 裁定费;评定印花税额手续费;评估契据费 h?`'%m?_b
adjudication of bankruptcy 裁定破产;宣告破产 g)#.|d+
adjudication of insolvency 裁定无力偿还债务 8cv [|`<
adjusted actual 经调整的实数;调整后的实数 0FEn& \2<
adjusted current assets 经调整的流动资产;调整后的流动资产 _4MT,kN
adjusted figure 经调整的数字;调整后的数额 g;PZ$|%&s>
adjusted liabilities 经调整的负债;调整后的负债 _!C'oG6s?
adjusted loss 经调整的亏损;调整后的亏损 8n Oent0a
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 &?j]L4
%
adjusted profit 经调整的利润;调整后的利润 8f{;oO
adjusted surplus 经调整的盈余额;调整后的盈余额 6
o^sQ(]
adjusted value 经调整的价值;调整后的价值 osW"b"_f
adjustment 调整;修订;理算〔保险〕 #Yr/G
NN
adjustment centre 调剂中心 tA6x
adjustment lag 调整过程的时间差距;调整时差 0xe*\CAo
adjustment mechanism 调整机制 ECEDNib
adjustment of loss 亏损调整 f+j-M|A
adjustment process 调整过程;调整程序 #ZvDf5A
adjustment range 调整幅度 3tIno!|
administered exchange rate 受管制汇率 nPo YjQi