A: M~n./wyC
p I~;3T:!
A share A股;甲类股份 !>V)x
abatement of tax 减税;减扣免税额 /::Y &&$f
ABN AMRO Bank N.V. 荷兰银行 Yep~C%/}
above-the-line expenditure 线上项目支出;经常预算支出 `H 'wz7
above-the-line receipt 线上项目收入;经常预算收入 -w>ss&
ABSA Asia Limited 南非联合亚洲有限公司 =ZO lE|4
absolute change 绝对数值变更 xQ2:tY#?
absolute expenditure 实际开支
M%Ksyr9
absolute guideline figure 绝对准则数字 !!ma]pB,
absolute interest 绝对权益 ~L>86/hP,N
absolute order of discharge 绝对破产解除令 $4}G
absolute profit margin 绝对利润幅度 i"=lxqWeaV
absolute value 实值;绝对值 +xgP&nw[-
absolutely vested interest 绝对既得权益
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absorbed cost 已吸收成本;已分摊成本 @SyL1yFX
absorption 吸收;分摊;合并 O;5lF
absorption rate 吸收率;摊配率;分摊率 HOF=qE*p
ACB Finance Limited 亚洲商业财务有限公司 1/~=61msc
acceptable form of reciprocity 合理的互惠条件 :`Ep#[Wvo
acceptable rate 适当利率;适当汇率 l^$'6q"
acceptance agreement 承兑协议 >x3lA0m
acceptance for honour 参加承兑 Z zj
CS2U
acceptor 承兑人;接受人;受票人 P-nhG
acceptor for honour 参加承兑人 Dx`-h#
accident insurance 意外保险 ~
rQ,%dH
Accident Insurance Association of Hong Kong 香港意外保险公会 (Q @'fb9z
accident insurance scheme 意外保险计划 6Ol9
P56j
accident year basis 意外年度基准 c/ih%xR
accommodation 通融;贷款 e(xuy'4r
accommodation bill 通融票据;空头票据 ,Si{]y
accommodation party 汇票代发人 "wuO[c&%/
account balance 帐户余额;帐户结余 (Li0*wRb
account book 帐簿 vf$IF|
account collected in advance 预收款项 Lr5{c5M
account current book 往来帐簿 4 ob W>
account of after-acquired property 事后取得的财产报告 :e nR8MS
account of defaulter 拖欠帐目 RGs7Hc
account payable 应付帐款 096Yd=3h
account payee only [A/C payee only] 只可转帐;存入收款人帐户 h6OQeZ.
account receivable 应收帐款 ]@b9m
account receivable report 应收帐款报表 l)dE7$H
account statement 结单;帐单;会计财务报表 Kvo&_:
account title 帐户名称;会计科目 )XGz#C_P
accountant's report 会计师报告 9cUa@;*1
Accountant's Report Rules 会计师报告规则 oC*a;o
accounting and auditing procedure 会计与审计程序;会计与核数程序 |/^S%t6*
Accounting Arrangements 《会计安排》 g2m*Q%
accounting basis 会计基础 eBs.RR
]O
accounting by Official Receiver 破产管理署署长呈交的帐目 HKJBR)T
Accounting Circular 《会计通告》 >X
eXd{$
accounting class 会计类别 m
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accounting date 记帐日期;会计结算日期 ux)*B}/xh
accounting for money 款项核算 LiV&47e*>
Accounting Officer 会计主任 iB"ji4[z
accounting period 会计报告期;会计期 @+H0D"
accounting policy 会计政策;会计方针 N0Y4m_dm*
accounting practice 会计惯例 IsE3-X|
accounting principle 会计准则 Ul9^"o
accounting record 会计记录 X-_VuM_p
accounting report 会计报告 w5{l-Z
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >e
R^G5rn;
Accounting Society of China 中国会计学会 m7g*zu2#
accounting statement 会计报表 :;yrYAyT3
accounting system 会计制度;会计系统 Q,^/Lm|]k
accounting transaction 会计事项;帐务交易 cS7\,/4S
accounting treatment 会计处理 &
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accounting year 会计年度 Z|$DchC
accretion 增值;添加 b<~-s sL7a
accrual 应计项目;应累算数目 @R50M (@W
accrual basis 应计制;权责发生制 VOM@x% 6#c
accrual basis accounting 应计制会计;权责发生制会计 W
h 9L!5
accrue 应累算;应计 NRJp8G Z%U
accrued benefit 应累算利益 g.@[mf0r
accrued charges 应计费用 gqy>;A:kO
accrued cumulative preference share dividend 应累算的累积优先股股息 $zp|()_
accrued expenses 应累算费用 uJ
-$i
accrued interest payable 应付利息;应计未付利息 xh$yXP0/
accrued interest receivable 应收利息;应计未收利息 (0b\%;}
accrued right 累算权益 [B+F}Q^;
accruing profit 应累算的利润 t#|R"Q#
accumulated fiscal reserve 累积财政储备 69)"T{7
accumulated profit 累积利润;滚存溢利 EI6kBRMo
accumulated reserve 累积储备 7Tdx*1 U
accumulation of surplus income 累积收益盈余 1:](=%oM&k
acquired assets 既得资产 h7q{i|5
acquisition 收购;购置;取得 8IRKCuV
acquisition cost 购置成本
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acquisition expenses 购置费用 f^B'BioW(
acquisition of 100% interest 收购全部股权 g"5Kth
acquisition of control 取得控制权 {+hABusq
acquisition of fixed assets 购置固定资产 O5-GrR^yt
acquisition of shell “买壳” 6,q_M(;c
acquisition price 收购价 /~w*)e)
act of God 天灾 V~j^
acting partner 执事合伙人 O}Pqbx&
active market 买卖活跃的市场;交投畅旺的市场;旺市 bRy(`
active partner 积极参与的合伙人 j67ppt
active trading 交投活跃 \DS*G7.A+&
actual circulation 实际流通 UHvA43
actual cost 实际成本 $&Vba@v
actual expenditure 实际开支;实际支出 U@y)x+:
actual income 实际入息;实际收入;实际收益 [BD`h
actual market 现货市场 g^+p7G
actual price 现货价;实际价格 zgEN2d
actual profit 实际利润 @ewaj!
actual quotation 实盘;实际价位;实际报价 O[t?*m1/
actual year basis 按实际年度计算 2}
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actuals 实货 #0b:5.vy
actuarial investigation 精算调查 :cWU,V
actuarial principle 精算原则 6c-3+,Y"#
actuarial report 精算师报告 L7buY(
F(
Actuarial Society of Hong Kong 香港精算学会 uq s
actuarial valuation 精算师估值 Y?J/KW3
actuary 精算师 GJcxqgk$
ad referendum agreement 暂定协议;有待覆核的协定 M9R'ONYAa
ad valorem duty 从价税;按值征税 xH:L6K/c
ad valorem duty system 从价税制 yjL+1_"B
ad valorem fee 从价费 w=;>
ad valorem tariff 从价关税 uc@4fn
additional allowance 额外免税额 0l[52eZ/
additional amount for unexpired risk 未过期风险的额外款额 fm-m?=
additional assessable profit 补加应评税利润 SkmTW@v
additional assessment 补加评税 -#9et30
additional commitment 额外承担 Yft [)id
additional commitment vote 额外承担拨款 $rcv@-l
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :Q("
additional dependent parent allowance 供养父母额外免税额 hxMRmH[f:
additional provision 额外拨款 {Z8GG
additional stamp duty 附加印花税 56<U xIa~
additional tax 补加税罚款;补加税款 E7iAN\vo
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 C_Q3^mLx
adjudged bankrupt 被裁定破产 T,9q~*"
adjudicated bankrupt 裁定破产人 &"K_R(kN
adjudication fee 裁定费;评定印花税额手续费;评估契据费 /Z:NoTGn
adjudication of bankruptcy 裁定破产;宣告破产 }p*|8$#x"
adjudication of insolvency 裁定无力偿还债务 @,.D]43
adjusted actual 经调整的实数;调整后的实数 r+C4<-dT
adjusted current assets 经调整的流动资产;调整后的流动资产 qA!p7"m|
adjusted figure 经调整的数字;调整后的数额 g&y (-
adjusted liabilities 经调整的负债;调整后的负债 jdJTOT
adjusted loss 经调整的亏损;调整后的亏损 v(yJGEf0
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 u~M$<|;
adjusted profit 经调整的利润;调整后的利润 q`r| DcN~
adjusted surplus 经调整的盈余额;调整后的盈余额 tNr'@ls
adjusted value 经调整的价值;调整后的价值 xA7~"q&u
adjustment 调整;修订;理算〔保险〕 p% mHxYP
adjustment centre 调剂中心 #)
~u
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adjustment lag 调整过程的时间差距;调整时差 ^PNDxtd|v
adjustment mechanism 调整机制 *:xOenI
adjustment of loss 亏损调整 C\5G43`
adjustment process 调整过程;调整程序 \OkZ\!<hg
adjustment range 调整幅度 q-;Y }q
administered exchange rate 受管制汇率 XjL3Ar*