A: N8m^h:b
@$tQz
A share A股;甲类股份 'kYV}rq;l
abatement of tax 减税;减扣免税额 LsBDfp5/
ABN AMRO Bank N.V. 荷兰银行 uwf3
above-the-line expenditure 线上项目支出;经常预算支出 _}Z*%sT
above-the-line receipt 线上项目收入;经常预算收入 NO6. qWl
ABSA Asia Limited 南非联合亚洲有限公司 ~;U!?
absolute change 绝对数值变更 #H5*]"w6I
absolute expenditure 实际开支 LfF<wDvXf
absolute guideline figure 绝对准则数字 ku`'w;5jT
absolute interest 绝对权益 #7'ww*+
absolute order of discharge 绝对破产解除令 />+JK5
absolute profit margin 绝对利润幅度 Z.,Pl
absolute value 实值;绝对值 ^hZwm8G
absolutely vested interest 绝对既得权益 2X6y^f';\
absorbed cost 已吸收成本;已分摊成本 >%d]"]
absorption 吸收;分摊;合并 =m-_0xo
absorption rate 吸收率;摊配率;分摊率 :B"'49Q`
ACB Finance Limited 亚洲商业财务有限公司
BPi>SI0
acceptable form of reciprocity 合理的互惠条件 u4Vc:n
acceptable rate 适当利率;适当汇率 V+D "_
acceptance agreement 承兑协议 4(Y5n? /
acceptance for honour 参加承兑 Jbs:}]2
acceptor 承兑人;接受人;受票人 .,EZ-&6{
acceptor for honour 参加承兑人 4N#0w]_,>Y
accident insurance 意外保险 U7:~@eYy
Accident Insurance Association of Hong Kong 香港意外保险公会 7N'F]x
accident insurance scheme 意外保险计划 r$0=b
-
accident year basis 意外年度基准 }KZ/>Z;^
accommodation 通融;贷款 K$(U>D|
accommodation bill 通融票据;空头票据 )rj.WK.
accommodation party 汇票代发人 L@G)K
account balance 帐户余额;帐户结余 e {c.4'q
account book 帐簿 s$Roe(J
account collected in advance 预收款项 b^A&K@[W#,
account current book 往来帐簿 iY(hGlV
account of after-acquired property 事后取得的财产报告 $SXF>n{}
account of defaulter 拖欠帐目 SuuWrt}5
account payable 应付帐款 #0 ^QUOp
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -'YX2!IU,
account receivable 应收帐款 Ppx*
account receivable report 应收帐款报表 R~c(^.|r
account statement 结单;帐单;会计财务报表 l~f +h?cF
account title 帐户名称;会计科目 OFUN hbg
accountant's report 会计师报告 ',O@0L]L
Accountant's Report Rules 会计师报告规则 0<>iMr D
accounting and auditing procedure 会计与审计程序;会计与核数程序 ([$F5
q1TR
Accounting Arrangements 《会计安排》 DJ<e=F!
accounting basis 会计基础 ~oaVH.[e=
accounting by Official Receiver 破产管理署署长呈交的帐目 $p9XXZ"*
Accounting Circular 《会计通告》 4+ 4?0R
accounting class 会计类别 I>P</TE7
accounting date 记帐日期;会计结算日期 e3[QM
accounting for money 款项核算 *nC<1.JW
Accounting Officer 会计主任 OTV)#,occ
accounting period 会计报告期;会计期 'TbA^U[
accounting policy 会计政策;会计方针 t+?\4+!<
accounting practice 会计惯例 PUlb(3p
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accounting principle 会计准则 J(l6(+8
accounting record 会计记录 SQt$-<>4\
accounting report 会计报告 +{#BQbx6
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }hBv?B2/1
Accounting Society of China 中国会计学会 yp :yS
accounting statement 会计报表 `|PxEif+J
accounting system 会计制度;会计系统 K1eoZ8=!
accounting transaction 会计事项;帐务交易 `zep`j&8^
accounting treatment 会计处理 VD=$:F]
accounting year 会计年度 bH,Jddc
accretion 增值;添加 |\}f)Xp-
accrual 应计项目;应累算数目 }D=h
"\_=
accrual basis 应计制;权责发生制 t zV"|s=
o
accrual basis accounting 应计制会计;权责发生制会计 .b]oB_
accrue 应累算;应计 b<[eBXe
accrued benefit 应累算利益 :ss9-
accrued charges 应计费用 #}jf TM
accrued cumulative preference share dividend 应累算的累积优先股股息 4Uwt--KtFh
accrued expenses 应累算费用 %Z}dY~:
accrued interest payable 应付利息;应计未付利息 ZW\h,8%
accrued interest receivable 应收利息;应计未收利息 w=f8UtY9@A
accrued right 累算权益 -R\}
Q"
accruing profit 应累算的利润 [ PQG]"
accumulated fiscal reserve 累积财政储备 '.^JN@
accumulated profit 累积利润;滚存溢利 | _S9U|
accumulated reserve 累积储备
{O"dj;RU
accumulation of surplus income 累积收益盈余 +SP5+"y@
acquired assets 既得资产 r+Z+x{
acquisition 收购;购置;取得 Dd{{d?;B
acquisition cost 购置成本 %%DK?{jo`
acquisition expenses 购置费用 U'#{v7u
acquisition of 100% interest 收购全部股权 :m+:%ke
K
acquisition of control 取得控制权 LLU>c]a
acquisition of fixed assets 购置固定资产 OPjscc5
acquisition of shell “买壳” 1yE~#KpH
acquisition price 收购价 ?9PNCd3$d
act of God 天灾 t8^*s<O
acting partner 执事合伙人 Rd#,Tl\
active market 买卖活跃的市场;交投畅旺的市场;旺市 89 lPeFQ`
active partner 积极参与的合伙人 D@Wm-
active trading 交投活跃 $23R%8j
actual circulation 实际流通 1yKf=LZ^
actual cost 实际成本 T;qP"KWZ
actual expenditure 实际开支;实际支出 ?47q0C
actual income 实际入息;实际收入;实际收益 FuiG=quY
actual market 现货市场 Cqy84!Z<
actual price 现货价;实际价格 % 1ZJi}~
actual profit 实际利润 U|.kAI*
actual quotation 实盘;实际价位;实际报价 1@sy:{
d`
actual year basis 按实际年度计算 `"zXf -qeE
actuals 实货 }.ZX.qYX
actuarial investigation 精算调查 #qY`xH'>
actuarial principle 精算原则 P2pdXNV
actuarial report 精算师报告 G#-t&gO3
Actuarial Society of Hong Kong 香港精算学会 nI.K|hU:P
actuarial valuation 精算师估值 n@ lf+
actuary 精算师 /]m5HW(P7K
ad referendum agreement 暂定协议;有待覆核的协定 +X(@o
ad valorem duty 从价税;按值征税 ;rZR9fR
ad valorem duty system 从价税制 Aon
3G
ad valorem fee 从价费 ,%7>%*nhk
ad valorem tariff 从价关税 $q,2VH :Ip
additional allowance 额外免税额 [E<NEl*
additional amount for unexpired risk 未过期风险的额外款额 ZN#mu
]jC?
additional assessable profit 补加应评税利润 |`[0U
additional assessment 补加评税 {Qbg'|HO=l
additional commitment 额外承担 P}hHx<L
additional commitment vote 额外承担拨款 LdnHz#
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _ K["qm{X_
additional dependent parent allowance 供养父母额外免税额 VWf&F`^B(
additional provision 额外拨款 W5 ^eCYHoi
additional stamp duty 附加印花税 '4k
l$I
additional tax 补加税罚款;补加税款 #v+2W
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @v&hr
adjudged bankrupt 被裁定破产 K}7E;O5m"
adjudicated bankrupt 裁定破产人 }-Q FMPXhG
adjudication fee 裁定费;评定印花税额手续费;评估契据费 {7swE(N
adjudication of bankruptcy 裁定破产;宣告破产 Qc1NLU9:
adjudication of insolvency 裁定无力偿还债务 c-1,((p
adjusted actual 经调整的实数;调整后的实数 o;5 J=
adjusted current assets 经调整的流动资产;调整后的流动资产 j<|I@0
adjusted figure 经调整的数字;调整后的数额 3NU{7,F
adjusted liabilities 经调整的负债;调整后的负债 sI\v}$(~
adjusted loss 经调整的亏损;调整后的亏损 B8A-|S!,U
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 &$$KC?!w
adjusted profit 经调整的利润;调整后的利润 W
jLy7&
adjusted surplus 经调整的盈余额;调整后的盈余额 r,I';vm<`
adjusted value 经调整的价值;调整后的价值 E;m]RtvH
adjustment 调整;修订;理算〔保险〕 -Uj)6PzGu
adjustment centre 调剂中心 c"HB7
adjustment lag 调整过程的时间差距;调整时差 &h^E_]P
adjustment mechanism 调整机制 WOBLgM,|
adjustment of loss 亏损调整 tDw(k[aK@
adjustment process 调整过程;调整程序 q,S[[{("
adjustment range 调整幅度 Xc8r[dX
administered exchange rate 受管制汇率 {jdtNtw