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>y az
A share A股;甲类股份 /1^%32c
abatement of tax 减税;减扣免税额 3}sd%vCK
ABN AMRO Bank N.V. 荷兰银行 Ltu;sw
above-the-line expenditure 线上项目支出;经常预算支出 U"ZDt
above-the-line receipt 线上项目收入;经常预算收入 UrtN3icph
ABSA Asia Limited 南非联合亚洲有限公司 \:Nbl<9(9
absolute change 绝对数值变更 >Rr]e`3wG
absolute expenditure 实际开支 #]C r
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absolute guideline figure 绝对准则数字 '91Ak,cWB
absolute interest 绝对权益 N".
af)5
absolute order of discharge 绝对破产解除令 VJPt/Dy{
absolute profit margin 绝对利润幅度 b,!h[
absolute value 实值;绝对值 Xl}>mbB
absolutely vested interest 绝对既得权益 8J@REP4
absorbed cost 已吸收成本;已分摊成本 vb$k/8JK
absorption 吸收;分摊;合并 Xf.SJ8G
absorption rate 吸收率;摊配率;分摊率 Z*oGVr
g
ACB Finance Limited 亚洲商业财务有限公司 3n,F5?!m
acceptable form of reciprocity 合理的互惠条件 ~UL;O\-b0
acceptable rate 适当利率;适当汇率 x&7!m
acceptance agreement 承兑协议 Iz ,C!c
acceptance for honour 参加承兑 (llg!1
acceptor 承兑人;接受人;受票人 J0{0B=d;
acceptor for honour 参加承兑人 ,Z3.Le"
accident insurance 意外保险 jPFA\$To
Accident Insurance Association of Hong Kong 香港意外保险公会 HtXzMSGo7
accident insurance scheme 意外保险计划 M,7v}[Tbl
accident year basis 意外年度基准 O* 7"Q&
accommodation 通融;贷款 `"
accommodation bill 通融票据;空头票据 RCsd
accommodation party 汇票代发人 C7nLa@
account balance 帐户余额;帐户结余 _RAPXU~ 6-
account book 帐簿 zEa3a
account collected in advance 预收款项 &OsJnkY<<
account current book 往来帐簿 O>}aK.H
account of after-acquired property 事后取得的财产报告 ['{mW4i
account of defaulter 拖欠帐目 ]r|X[9
account payable 应付帐款 >8QLo8)3C
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?*Jv&f#
account receivable 应收帐款 tL
LP2^_&
account receivable report 应收帐款报表 -MeGJX:^I
account statement 结单;帐单;会计财务报表 3>-^/
account title 帐户名称;会计科目 \QQw1c+
accountant's report 会计师报告 {wK98
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Accountant's Report Rules 会计师报告规则 0<fN<iR`
accounting and auditing procedure 会计与审计程序;会计与核数程序 ](B+ilr
Accounting Arrangements 《会计安排》 Ia[e7
accounting basis 会计基础 r IY_1
accounting by Official Receiver 破产管理署署长呈交的帐目 <&Y7Q[
Accounting Circular 《会计通告》 7RDfhKdb
accounting class 会计类别 j^>J*gLM}W
accounting date 记帐日期;会计结算日期 /wKL"
M-%
accounting for money 款项核算 /u5MAl.<[
Accounting Officer 会计主任 fgq#Oi}
accounting period 会计报告期;会计期 *i&ks>4N
accounting policy 会计政策;会计方针 :<!a.%=
accounting practice 会计惯例 RYy_Ppn96f
accounting principle 会计准则 3u_[=a
accounting record 会计记录 [Jwo,?w
accounting report 会计报告 REli`"bR
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4Y;z46yM%
Accounting Society of China 中国会计学会 [a`89'"z
accounting statement 会计报表 ]h
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accounting system 会计制度;会计系统 zXIVHC,"{
accounting transaction 会计事项;帐务交易 IyOb0WiEj
accounting treatment 会计处理 n~@;[=o?5
accounting year 会计年度 0p)
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accretion 增值;添加 B!4chxzUZ
accrual 应计项目;应累算数目 u%}zLwMH
accrual basis 应计制;权责发生制 b:SjJA,HM
accrual basis accounting 应计制会计;权责发生制会计 &Y4S[-
accrue 应累算;应计 "@#^/m)
accrued benefit 应累算利益 59 R;n.Q
accrued charges 应计费用 f,9 /Yg_
accrued cumulative preference share dividend 应累算的累积优先股股息 scT,yNV
accrued expenses 应累算费用 W9+H/T7!
accrued interest payable 应付利息;应计未付利息 -XRn%4EX?
accrued interest receivable 应收利息;应计未收利息 eVGO6 2|!
accrued right 累算权益 gY|f[M|
accruing profit 应累算的利润 5<^$9('
accumulated fiscal reserve 累积财政储备 [3"k :
accumulated profit 累积利润;滚存溢利 &e0BL z
accumulated reserve 累积储备 ?0*,x)t
accumulation of surplus income 累积收益盈余 VKqIFM1b
acquired assets 既得资产 f{mWy1NH\
acquisition 收购;购置;取得 U[,."w]T
acquisition cost 购置成本 *t=8^q(K[
acquisition expenses 购置费用 D<U^FT
acquisition of 100% interest 收购全部股权 4z%::?
acquisition of control 取得控制权 |qm_ESzl
acquisition of fixed assets 购置固定资产 3dheT}XV?p
acquisition of shell “买壳” Gj!9#on$7R
acquisition price 收购价 79`OB##
act of God 天灾 +Np[m$Z*
acting partner 执事合伙人 =S+*=j A
active market 买卖活跃的市场;交投畅旺的市场;旺市 [J{\Ke0<e1
active partner 积极参与的合伙人 Fj;];1nt
active trading 交投活跃 n/9.;9b$I
actual circulation 实际流通 )cP&c=
actual cost 实际成本 8z1#Q#5
actual expenditure 实际开支;实际支出 x$hhH=
actual income 实际入息;实际收入;实际收益 GBeWF-`B
actual market 现货市场 *^aEUp6&
actual price 现货价;实际价格 ` `mnk>/
actual profit 实际利润 v'RpsCov
actual quotation 实盘;实际价位;实际报价 zbY2gq@?
actual year basis 按实际年度计算 yzyBr1s
actuals 实货 ![3 /!
actuarial investigation 精算调查 G`D rY;
actuarial principle 精算原则 `) y<X#[8
actuarial report 精算师报告 #
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Actuarial Society of Hong Kong 香港精算学会 u1 Z;n
actuarial valuation 精算师估值 8FT]B/^&m
actuary 精算师 *Ri\7CqU"6
ad referendum agreement 暂定协议;有待覆核的协定 =-bGH
ad valorem duty 从价税;按值征税 $;iMo/
ad valorem duty system 从价税制 amTeTo]Tg
ad valorem fee 从价费 .q90+9Ek=
ad valorem tariff 从价关税 FP=up#zl
additional allowance 额外免税额 |qs8(
5z0
additional amount for unexpired risk 未过期风险的额外款额 Kd r7 V
additional assessable profit 补加应评税利润 &u+l`F^Z
additional assessment 补加评税 IN8G4\r
additional commitment 额外承担 f`<elWgc"
additional commitment vote 额外承担拨款 /Fk]>|*
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z`}z7e'>
additional dependent parent allowance 供养父母额外免税额 jlxY|;gZ-0
additional provision 额外拨款 /PZx['g
additional stamp duty 附加印花税 v*";A
additional tax 补加税罚款;补加税款 JtvZ~s
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Bo,>blspw
adjudged bankrupt 被裁定破产 9\'JtZO
adjudicated bankrupt 裁定破产人 9| g]M:{
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ObPXVqG"?
adjudication of bankruptcy 裁定破产;宣告破产 6,;dU-A +
adjudication of insolvency 裁定无力偿还债务 %1oB!+tv
adjusted actual 经调整的实数;调整后的实数 ~] &yHzp2
adjusted current assets 经调整的流动资产;调整后的流动资产 a`e'HQ
adjusted figure 经调整的数字;调整后的数额 ty8>(N(~
adjusted liabilities 经调整的负债;调整后的负债 &t
~NR$@
adjusted loss 经调整的亏损;调整后的亏损 5^ck$af
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 n!-]f.=P
adjusted profit 经调整的利润;调整后的利润 v!`:{)2C
adjusted surplus 经调整的盈余额;调整后的盈余额 /8#e < p
adjusted value 经调整的价值;调整后的价值 ["fUSQ
adjustment 调整;修订;理算〔保险〕 m#Ydq(0+
adjustment centre 调剂中心 jj&mRF0gCb
adjustment lag 调整过程的时间差距;调整时差 5jq
@ nq6
adjustment mechanism 调整机制 )
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adjustment of loss 亏损调整 ?6Wv["%
adjustment process 调整过程;调整程序 wrQ02?
adjustment range 调整幅度 ;Rlf[](iL
administered exchange rate 受管制汇率 AQ&vq$