A: QodWUbi'&
8/&4l,M5
A share A股;甲类股份 ~"NuYM#@
abatement of tax 减税;减扣免税额 >[;=c0(
ABN AMRO Bank N.V. 荷兰银行 tC5-^5[y
above-the-line expenditure 线上项目支出;经常预算支出 L(sT/
above-the-line receipt 线上项目收入;经常预算收入 I~&9c/&
ABSA Asia Limited 南非联合亚洲有限公司 _(I6o
absolute change 绝对数值变更 QWEE%}\3}
absolute expenditure 实际开支 0!7p5
absolute guideline figure 绝对准则数字 j<k6z
absolute interest 绝对权益 xwi6#>
absolute order of discharge 绝对破产解除令 RS
l*u[fB
absolute profit margin 绝对利润幅度 VpSpj/\m)'
absolute value 实值;绝对值 a^pbBDi
W
absolutely vested interest 绝对既得权益 $/B~ bJC
absorbed cost 已吸收成本;已分摊成本 32j}ep.*
absorption 吸收;分摊;合并 :9Jy/7/
absorption rate 吸收率;摊配率;分摊率 0H]{,mVs
ACB Finance Limited 亚洲商业财务有限公司 /jGV[_Q=P
acceptable form of reciprocity 合理的互惠条件 o. ;Vrc
acceptable rate 适当利率;适当汇率 X2rKH$<g
acceptance agreement 承兑协议 RAP-vVh/C
acceptance for honour 参加承兑 ;i'[c`
acceptor 承兑人;接受人;受票人 ~!!|#A)W
acceptor for honour 参加承兑人 K,$rG%czX
accident insurance 意外保险 / of K7/
Accident Insurance Association of Hong Kong 香港意外保险公会 TlRc8r|
accident insurance scheme 意外保险计划 F=
%A9b_a
accident year basis 意外年度基准 7B (%2
accommodation 通融;贷款 W)/^*,
Q7
accommodation bill 通融票据;空头票据 r$}C<a[U
accommodation party 汇票代发人 upL3M`
account balance 帐户余额;帐户结余 'A3skznX{
account book 帐簿 8/BMFR
J
account collected in advance 预收款项
^B
%=P
account current book 往来帐簿 i i-AE L
account of after-acquired property 事后取得的财产报告 ;}"Eqq:
account of defaulter 拖欠帐目 Xq&BL,lS
account payable 应付帐款 /:'>-253
account payee only [A/C payee only] 只可转帐;存入收款人帐户 r
xH]'6kP
account receivable 应收帐款 P
<+0sh
account receivable report 应收帐款报表 UNff&E-
account statement 结单;帐单;会计财务报表 kMMgY?
account title 帐户名称;会计科目 VL$
T
accountant's report 会计师报告 =4a:)g'
Accountant's Report Rules 会计师报告规则 .8Bo5)q$a-
accounting and auditing procedure 会计与审计程序;会计与核数程序 ,1$F#Eh
Accounting Arrangements 《会计安排》 HOF$(86zqA
accounting basis 会计基础 .
yg#
accounting by Official Receiver 破产管理署署长呈交的帐目 !NkCki"W
Accounting Circular 《会计通告》 |#kY_d)10
accounting class 会计类别 ,7]hjf_h
accounting date 记帐日期;会计结算日期 xI{4<m/0N
accounting for money 款项核算 kzDN(_<1
Accounting Officer 会计主任 )J}v.8
accounting period 会计报告期;会计期 AXW.`~ 4
accounting policy 会计政策;会计方针 '#Au~5
accounting practice 会计惯例 hEQyaDD;
accounting principle 会计准则 oDz|%N2s|
accounting record 会计记录 P<<+;']
accounting report 会计报告 _!@:@e)yB{
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =abcLrf2G
Accounting Society of China 中国会计学会 _>Raw
accounting statement 会计报表 89g
a+#7
accounting system 会计制度;会计系统 `KFEz
v
accounting transaction 会计事项;帐务交易 R[a-"
accounting treatment 会计处理 '\tI|
accounting year 会计年度 <f>w"r
accretion 增值;添加 u ;-&r'J>
accrual 应计项目;应累算数目 d?2ORr|m=
accrual basis 应计制;权责发生制 o8 JOpD
accrual basis accounting 应计制会计;权责发生制会计 t?4H9~iH
accrue 应累算;应计 |Ev|A9J!
accrued benefit 应累算利益 ^H3N1eC,`F
accrued charges 应计费用 ?K>)bA&l'
accrued cumulative preference share dividend 应累算的累积优先股股息 q"u, Tnc;
accrued expenses 应累算费用 Yi*F;V
accrued interest payable 应付利息;应计未付利息 e~N&?^M
accrued interest receivable 应收利息;应计未收利息 :ZV|8xI
accrued right 累算权益 ^w60AqR8
accruing profit 应累算的利润 3ic /xy;}
accumulated fiscal reserve 累积财政储备 %o0b~R
accumulated profit 累积利润;滚存溢利 U]=yCEb8p
accumulated reserve 累积储备 >v.fH6P,}
accumulation of surplus income 累积收益盈余 ]P0%S@]
acquired assets 既得资产 Q&eyqk
acquisition 收购;购置;取得 4]h/t&ppq
acquisition cost 购置成本 I'4(Ibl+
acquisition expenses 购置费用 u
]e-IYH
acquisition of 100% interest 收购全部股权 \yr9j$
acquisition of control 取得控制权 -3{Q`@F
acquisition of fixed assets 购置固定资产 )S g6B;CJ
acquisition of shell “买壳” nF <K84
acquisition price 收购价 |Ns4^2
act of God 天灾 =:gKh
acting partner 执事合伙人 Rql/@j`JX
active market 买卖活跃的市场;交投畅旺的市场;旺市 |Vx[
active partner 积极参与的合伙人 4>*=q*<V5E
active trading 交投活跃 e= IdqkJ%
actual circulation 实际流通 ws'e
actual cost 实际成本 _ ;j1g%
actual expenditure 实际开支;实际支出 WigtTAh4
actual income 实际入息;实际收入;实际收益 >GGM76vB=,
actual market 现货市场 '~D4%WKT
actual price 现货价;实际价格 |nefg0`rk
actual profit 实际利润 MJXnAIG?2
actual quotation 实盘;实际价位;实际报价 >Ku4Il+36
actual year basis 按实际年度计算 u}@N
Qeg
actuals 实货 z1J)
./BO
actuarial investigation 精算调查 D$hQ-K
actuarial principle 精算原则 tO M$'0u
actuarial report 精算师报告 23gN;eD+m6
Actuarial Society of Hong Kong 香港精算学会 =!'9TS
actuarial valuation 精算师估值 E>bkEm
actuary 精算师 dy&G~F28
ad referendum agreement 暂定协议;有待覆核的协定 XV]N}~h o`
ad valorem duty 从价税;按值征税 ,*|Q=
ad valorem duty system 从价税制 0;bdwIP3
ad valorem fee 从价费 5Z>a}s_i
ad valorem tariff 从价关税 0=$/
additional allowance 额外免税额 Q,KNZxT,
q
additional amount for unexpired risk 未过期风险的额外款额 2{79,Js0
additional assessable profit 补加应评税利润 J!uG/Us
additional assessment 补加评税 e
)0 ]WJ
additional commitment 额外承担 ip-X r|
Bq
additional commitment vote 额外承担拨款 sFpg
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9\Jc7[b
additional dependent parent allowance 供养父母额外免税额 ``l*;}
additional provision 额外拨款 jY=y<R_oK
additional stamp duty 附加印花税 Bb/if:XS
additional tax 补加税罚款;补加税款 ]
Dq6XR
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 D$}hoM1
adjudged bankrupt 被裁定破产 @z1QoZ^w
adjudicated bankrupt 裁定破产人 g04^M(
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `K{}
adjudication of bankruptcy 裁定破产;宣告破产 jIs>>
adjudication of insolvency 裁定无力偿还债务 3``JrkPI
adjusted actual 经调整的实数;调整后的实数 "\o#YC
adjusted current assets 经调整的流动资产;调整后的流动资产 wA5Iz{uQO
adjusted figure 经调整的数字;调整后的数额 ]?y~;-^
adjusted liabilities 经调整的负债;调整后的负债 rCPIz<
adjusted loss 经调整的亏损;调整后的亏损 jFN0xGZ
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 ;M~,S^U
adjusted profit 经调整的利润;调整后的利润 h#YO;m2wd
adjusted surplus 经调整的盈余额;调整后的盈余额 5A0]+)5E8
adjusted value 经调整的价值;调整后的价值 syX?O'xJ
adjustment 调整;修订;理算〔保险〕 Ae>+Fcv
adjustment centre 调剂中心 oMbd1uus
adjustment lag 调整过程的时间差距;调整时差 NY.Cr.}
adjustment mechanism 调整机制 >?^oxB"<Gc
adjustment of loss 亏损调整 |S8$NI2
adjustment process 调整过程;调整程序 ;%n'k
adjustment range 调整幅度 !aT:0m$:9c
administered exchange rate 受管制汇率 i@rtt
M