A: QH]G>+LI5
"u=U@1 ^
A share A股;甲类股份 -z6{!
abatement of tax 减税;减扣免税额 9~Ve}NB#z&
ABN AMRO Bank N.V. 荷兰银行 `=FDNOwp
above-the-line expenditure 线上项目支出;经常预算支出 +`_Km5=
above-the-line receipt 线上项目收入;经常预算收入 7~H
.\4HB
ABSA Asia Limited 南非联合亚洲有限公司 6:$+"@ps
absolute change 绝对数值变更 Of?3|I3 l
absolute expenditure 实际开支 sQ05wAv
absolute guideline figure 绝对准则数字 %<?U`o@*
absolute interest 绝对权益 c'Mi9,q
absolute order of discharge 绝对破产解除令 TLWU7aj&!
absolute profit margin 绝对利润幅度 QgB%\mO=
absolute value 实值;绝对值 23_\UTM}1
absolutely vested interest 绝对既得权益 fk!
P#
absorbed cost 已吸收成本;已分摊成本 {CH *?|t
absorption 吸收;分摊;合并
Rk(2|I
absorption rate 吸收率;摊配率;分摊率 y%NZ(Y,v
ACB Finance Limited 亚洲商业财务有限公司 ?x-:JME0
acceptable form of reciprocity 合理的互惠条件 jDKL}x
acceptable rate 适当利率;适当汇率 CgxGvM4
acceptance agreement 承兑协议 }bM=)eUfX
acceptance for honour 参加承兑 ! {c"C
acceptor 承兑人;接受人;受票人 s^
6"qhTa
acceptor for honour 参加承兑人 *\4u :1Cu
accident insurance 意外保险 ){S/h<4m
Accident Insurance Association of Hong Kong 香港意外保险公会 Q/u1$&1
accident insurance scheme 意外保险计划 \Ng|bWR>LQ
accident year basis 意外年度基准 E6njmdu
accommodation 通融;贷款 q(iM=IeiN
accommodation bill 通融票据;空头票据 ouO<un
accommodation party 汇票代发人 |o0?u:
account balance 帐户余额;帐户结余 #OE]'k
Ss
account book 帐簿 '"~ 2xiin
account collected in advance 预收款项 #lo1GoL\
account current book 往来帐簿 Sru}0M#
M
account of after-acquired property 事后取得的财产报告 l$mfsm|{:
account of defaulter 拖欠帐目 d|Q_Z
@;JF
account payable 应付帐款 '$m
uA\
account payee only [A/C payee only] 只可转帐;存入收款人帐户 b8$(j2B~
account receivable 应收帐款 QT[yw6Z
account receivable report 应收帐款报表 sn=_-uoU
account statement 结单;帐单;会计财务报表 2C@s-`b
account title 帐户名称;会计科目 !b:;O
+[
accountant's report 会计师报告 S{. G=O
Accountant's Report Rules 会计师报告规则 .e|VW)
accounting and auditing procedure 会计与审计程序;会计与核数程序 "1X@t'H38
Accounting Arrangements 《会计安排》 yL.Z{wd
accounting basis 会计基础 :3$$PdZ
accounting by Official Receiver 破产管理署署长呈交的帐目 "T0s7LWp
Accounting Circular 《会计通告》 t.YY?5l
accounting class 会计类别 )e6)~3[^
accounting date 记帐日期;会计结算日期 U5!T-o;3}
accounting for money 款项核算 mYRW/8+g
Accounting Officer 会计主任 oBqWIXM
accounting period 会计报告期;会计期 lf?dTPrD
accounting policy 会计政策;会计方针 CUG3C
accounting practice 会计惯例 y/d/#}\:
accounting principle 会计准则 cQOc^W
accounting record 会计记录 ,'0Zd(s
accounting report 会计报告 +`D,7"{Eu
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x.ZW%P1
Accounting Society of China 中国会计学会 t7].33%\
accounting statement 会计报表 G:k]tZ*`
accounting system 会计制度;会计系统 [(65^Zl`
accounting transaction 会计事项;帐务交易 Rz\:)<G
accounting treatment 会计处理 hI Q 2s
accounting year 会计年度 @UgZZ
accretion 增值;添加 |'?./
accrual 应计项目;应累算数目 h|Z%b_a
accrual basis 应计制;权责发生制 08 $y1;
accrual basis accounting 应计制会计;权责发生制会计 Jq8CII
accrue 应累算;应计 LL
lt9(^d
accrued benefit 应累算利益 _RI!Z
accrued charges 应计费用 A\IQM^i
accrued cumulative preference share dividend 应累算的累积优先股股息 riuG,$EX
accrued expenses 应累算费用 Rx\.x? &
accrued interest payable 应付利息;应计未付利息 l%^VBv>
2
accrued interest receivable 应收利息;应计未收利息 d=J$H<
accrued right 累算权益 g.9:R=JPT
accruing profit 应累算的利润 npD`9ff
accumulated fiscal reserve 累积财政储备 |)'6U3
accumulated profit 累积利润;滚存溢利 %hnv
go:^g
accumulated reserve 累积储备 njoU0
f1`
accumulation of surplus income 累积收益盈余 dH8^\s .F
acquired assets 既得资产 J/ !Mt
acquisition 收购;购置;取得 &Ub
0o2+y
acquisition cost 购置成本 n>|7 k3
acquisition expenses 购置费用 [@RJ2q$
acquisition of 100% interest 收购全部股权 NrTK+6 z
acquisition of control 取得控制权 )4@La&
acquisition of fixed assets 购置固定资产 wAn}ic".b
acquisition of shell “买壳” }g@5%DI]
acquisition price 收购价 sb^%eUU])
act of God 天灾 D;RZE
acting partner 执事合伙人 C~PoC'"q
active market 买卖活跃的市场;交投畅旺的市场;旺市 ;WG6|QgV?-
active partner 积极参与的合伙人 ]`S35b
active trading 交投活跃 Ny
oRp
actual circulation 实际流通 P*M$^p
actual cost 实际成本 nGvWlx
actual expenditure 实际开支;实际支出 O,>`#?
actual income 实际入息;实际收入;实际收益
/`)>W :
actual market 现货市场 aLKvl~s;m
actual price 现货价;实际价格 H7=[sL^
actual profit 实际利润 `tZ-8f
actual quotation 实盘;实际价位;实际报价 B)1.CHV%<
actual year basis 按实际年度计算 luYa+E0
actuals 实货 f-M 9OI
actuarial investigation 精算调查 ?jDdF
actuarial principle 精算原则 ;K+'J0
actuarial report 精算师报告 c(tX761qz
Actuarial Society of Hong Kong 香港精算学会 ecjjCt2S
actuarial valuation 精算师估值 Xgs 31#K
actuary 精算师 ,*Vt53@E
ad referendum agreement 暂定协议;有待覆核的协定 _r6aLm2n
ad valorem duty 从价税;按值征税 hj8S#
ad valorem duty system 从价税制 pjI<
cQ&
ad valorem fee 从价费 AlQE;4yX
ad valorem tariff 从价关税 4z$}e-
additional allowance 额外免税额 mV58&SZT
additional amount for unexpired risk 未过期风险的额外款额 j!oD9&W4~
additional assessable profit 补加应评税利润 @
fML.AT
additional assessment 补加评税 %I&[:
additional commitment 额外承担 :gvw5h%
additional commitment vote 额外承担拨款 R>05MhA+
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [nBdq"K
additional dependent parent allowance 供养父母额外免税额 8,(FJ7OCT,
additional provision 额外拨款 Z6Owxqfht
additional stamp duty 附加印花税 Tn'_{@E;
additional tax 补加税罚款;补加税款 i5QG_^X&
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \vU1*:3
adjudged bankrupt 被裁定破产 q')MKR*
adjudicated bankrupt 裁定破产人 z
5T_
adjudication fee 裁定费;评定印花税额手续费;评估契据费 svBT~P0x
adjudication of bankruptcy 裁定破产;宣告破产 D{4Ehr "T
adjudication of insolvency 裁定无力偿还债务 Rp!R&U/
adjusted actual 经调整的实数;调整后的实数 W)0y+H\%
r
adjusted current assets 经调整的流动资产;调整后的流动资产 @7C?]/8#
adjusted figure 经调整的数字;调整后的数额 QnWM<6xK"
adjusted liabilities 经调整的负债;调整后的负债 %S2^i3
adjusted loss 经调整的亏损;调整后的亏损 ) ag8]
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 C9`J6Uu
adjusted profit 经调整的利润;调整后的利润 X)tf3M
{J@
adjusted surplus 经调整的盈余额;调整后的盈余额 ?-"%%#
adjusted value 经调整的价值;调整后的价值 (($"XOU
adjustment 调整;修订;理算〔保险〕 S @EkrC\4n
adjustment centre 调剂中心 u)Dh
kF|
adjustment lag 调整过程的时间差距;调整时差 QzzV+YG$(4
adjustment mechanism 调整机制 j70]2NgX
adjustment of loss 亏损调整 |Bv?!
sjf
adjustment process 调整过程;调整程序 ]G0`W6;$]
adjustment range 调整幅度 OYWW<N+R2
administered exchange rate 受管制汇率 ae)0Yu`*G7