A: o6V}$wT3J
'` pDngX
A share A股;甲类股份 7)s^8+
abatement of tax 减税;减扣免税额 r$2P;Cxj
ABN AMRO Bank N.V. 荷兰银行 cReB~wk
above-the-line expenditure 线上项目支出;经常预算支出 33!oS&L
above-the-line receipt 线上项目收入;经常预算收入 8MSC.0
ABSA Asia Limited 南非联合亚洲有限公司 F&&$Qn_+
absolute change 绝对数值变更 dPhQ :sd>
absolute expenditure 实际开支 ;VWAf;U;B
absolute guideline figure 绝对准则数字 w Xsmn1w9
absolute interest 绝对权益 LqA@&H
absolute order of discharge 绝对破产解除令 rwGKfoKI
absolute profit margin 绝对利润幅度 qHxqQ'ks;
absolute value 实值;绝对值 :s4p/*f
absolutely vested interest 绝对既得权益 WL'P)lI5
absorbed cost 已吸收成本;已分摊成本 ';<0/U
absorption 吸收;分摊;合并 utIX %0
absorption rate 吸收率;摊配率;分摊率 p`l0?^r
c"
ACB Finance Limited 亚洲商业财务有限公司 ?]*^xL;x?
acceptable form of reciprocity 合理的互惠条件 VY3&
acceptable rate 适当利率;适当汇率 m}X`> aD/
acceptance agreement 承兑协议 2RX!V@z.G
acceptance for honour 参加承兑 /
oriW;OF
acceptor 承兑人;接受人;受票人
OVV]x{
acceptor for honour 参加承兑人 6Udov pl
accident insurance 意外保险 oZAB _A)[-
Accident Insurance Association of Hong Kong 香港意外保险公会 !P-^O
accident insurance scheme 意外保险计划 )'~6HO8Z
accident year basis 意外年度基准 $g
sxO!G
accommodation 通融;贷款 u,UmrR
accommodation bill 通融票据;空头票据 ia MUsa{
accommodation party 汇票代发人 /K(o]J0F
account balance 帐户余额;帐户结余 \ioH\9
account book 帐簿 A -b
[>}_
account collected in advance 预收款项 (_"*NY0
account current book 往来帐簿 gntxNp[9T
account of after-acquired property 事后取得的财产报告 >M`CVUf
account of defaulter 拖欠帐目 .dav8n*
account payable 应付帐款 L>3x9
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \Rp-;.I@6
account receivable 应收帐款 ?W)A
account receivable report 应收帐款报表 jJ5W>Q1mK$
account statement 结单;帐单;会计财务报表 oomT)gO 6*
account title 帐户名称;会计科目 } x2DT8u
accountant's report 会计师报告 @CT;g\4
Accountant's Report Rules 会计师报告规则 8/=L2fNN[
accounting and auditing procedure 会计与审计程序;会计与核数程序 z[3L2U~6
Accounting Arrangements 《会计安排》 lhBT@5Dm9
accounting basis 会计基础 #n#@fAY
accounting by Official Receiver 破产管理署署长呈交的帐目 tQBR
A/
Accounting Circular 《会计通告》 ~W{2
Jd
accounting class 会计类别 e8GEoD
accounting date 记帐日期;会计结算日期 tV{4"Ij9[
accounting for money 款项核算 OR;uqV@
Accounting Officer 会计主任 rv|)n>m
accounting period 会计报告期;会计期 P7{gfiB
accounting policy 会计政策;会计方针 orjj'+;X
accounting practice 会计惯例 ZR(x%ews
accounting principle 会计准则 <1t*I!e_
accounting record 会计记录 }n4V|f-
accounting report 会计报告 <y?r!l=Am
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .%L?J E
Accounting Society of China 中国会计学会 *tK\R&4,4s
accounting statement 会计报表 +Zaj,oEE
accounting system 会计制度;会计系统 -(~!Jo_*'
accounting transaction 会计事项;帐务交易 1f":HnLRM
accounting treatment 会计处理 #?/
<
accounting year 会计年度 }<9cL'
accretion 增值;添加 Pc
NkAo
accrual 应计项目;应累算数目 i:OK8Q{VI
accrual basis 应计制;权责发生制 ]zWon~
accrual basis accounting 应计制会计;权责发生制会计 RsY3V=u
accrue 应累算;应计 GJoS #s
accrued benefit 应累算利益 V0P>YQq9s
accrued charges 应计费用 @Bf%s(Uj+
accrued cumulative preference share dividend 应累算的累积优先股股息 7~5ym15*
accrued expenses 应累算费用 'a\%L:`
accrued interest payable 应付利息;应计未付利息 }MH0L#Tu
accrued interest receivable 应收利息;应计未收利息 4}eepJOn
accrued right 累算权益 t+1 %RyKFB
accruing profit 应累算的利润 &C"L
accumulated fiscal reserve 累积财政储备 &i$ldR
accumulated profit 累积利润;滚存溢利 "saUai4z
accumulated reserve 累积储备 4Za7^c.
accumulation of surplus income 累积收益盈余 W8KDX_vGJ
acquired assets 既得资产 9mmCp&~Z
acquisition 收购;购置;取得 hKT
acquisition cost 购置成本 4 Dw@r{
acquisition expenses 购置费用 U8LtG/
acquisition of 100% interest 收购全部股权 woD>!r>)
acquisition of control 取得控制权 <7j87
acquisition of fixed assets 购置固定资产 L;'"A#Pa
acquisition of shell “买壳” .U?'i<
acquisition price 收购价 :n.f_v}6
act of God 天灾 ,Qe?8En[
acting partner 执事合伙人 ZI 3Nq
active market 买卖活跃的市场;交投畅旺的市场;旺市 OeS\7
active partner 积极参与的合伙人 =1 Oj*x@*4
active trading 交投活跃 o .qf _A
actual circulation 实际流通 &iA?+kV
actual cost 实际成本 32/MkuY^u
actual expenditure 实际开支;实际支出 T^~5n6
actual income 实际入息;实际收入;实际收益 d\
1Og\U|A
actual market 现货市场 FMClSeO7
actual price 现货价;实际价格 N#DYJ-~*
actual profit 实际利润 5`gQ~
actual quotation 实盘;实际价位;实际报价 (<}&DE
actual year basis 按实际年度计算 Nz],IG.
actuals 实货 ak |WW]R
actuarial investigation 精算调查 )`A3M)
actuarial principle 精算原则 [N#,K02mk
actuarial report 精算师报告 [ji#U s:h
Actuarial Society of Hong Kong 香港精算学会 lMg+R<$~I
actuarial valuation 精算师估值 I/L_@X<*r
actuary 精算师 Ct=-4
ad referendum agreement 暂定协议;有待覆核的协定 ] 0B2#
d
ad valorem duty 从价税;按值征税 INi]R^-
ad valorem duty system 从价税制
hnc@
ad valorem fee 从价费 |qmu_x\
ad valorem tariff 从价关税 \3S8 62B7
additional allowance 额外免税额 aM:nOt" S1
additional amount for unexpired risk 未过期风险的额外款额 NH<5*I/
additional assessable profit 补加应评税利润 U~j
^I^
additional assessment 补加评税 =yyp?WmC8
additional commitment 额外承担 'zGo?
a
additional commitment vote 额外承担拨款 }`,t$NV`
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kAC&S!n
additional dependent parent allowance 供养父母额外免税额 H
s"HID
additional provision 额外拨款 yX0dbW~@y
additional stamp duty 附加印花税 [3--(#R\}?
additional tax 补加税罚款;补加税款 d
BJJZ^(
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Yo("U8:XX
adjudged bankrupt 被裁定破产 < !dqTJos
adjudicated bankrupt 裁定破产人
w$`5g
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Y~(Md@!0S
adjudication of bankruptcy 裁定破产;宣告破产 /S(zff[at
adjudication of insolvency 裁定无力偿还债务 W>p-u6u%E|
adjusted actual 经调整的实数;调整后的实数 2g>SHS@1>
adjusted current assets 经调整的流动资产;调整后的流动资产 x"{'&J[hx
adjusted figure 经调整的数字;调整后的数额 Lg*B>=
adjusted liabilities 经调整的负债;调整后的负债 x`dHJq`_g
adjusted loss 经调整的亏损;调整后的亏损 *]VFvh
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 6N;wqn
adjusted profit 经调整的利润;调整后的利润 `/ q|@B7
adjusted surplus 经调整的盈余额;调整后的盈余额 :C65-[PSdO
adjusted value 经调整的价值;调整后的价值 OI0;BBZ
adjustment 调整;修订;理算〔保险〕 Qe5U<3{JZ
adjustment centre 调剂中心 E8n)}[k!0
adjustment lag 调整过程的时间差距;调整时差 !cAyTl(_
adjustment mechanism 调整机制 ]5$eAYq
adjustment of loss 亏损调整 B&.FOO
adjustment process 调整过程;调整程序 'toa@5
adjustment range 调整幅度 [h34d5'w
administered exchange rate 受管制汇率 n>^Y$yy}!