A: .,i(2^
t9_E$w^U
A share A股;甲类股份 bC^(U`y 32
abatement of tax 减税;减扣免税额 {
Rear2
ABN AMRO Bank N.V. 荷兰银行 )g|xpb
above-the-line expenditure 线上项目支出;经常预算支出
/q@s
above-the-line receipt 线上项目收入;经常预算收入 8*c3|
ABSA Asia Limited 南非联合亚洲有限公司 ^Q{Bq
absolute change 绝对数值变更 om3`[r[{
absolute expenditure 实际开支 ur\qOX|{
absolute guideline figure 绝对准则数字 ;@nFVy>U
absolute interest 绝对权益 ai'4_
absolute order of discharge 绝对破产解除令 <X_!x_
x
absolute profit margin 绝对利润幅度 {u\%hpD_
absolute value 实值;绝对值 TS"D]Txs
absolutely vested interest 绝对既得权益 7Mx6
absorbed cost 已吸收成本;已分摊成本 ;&b%Se@#p
absorption 吸收;分摊;合并 }6-ZE9H-v
absorption rate 吸收率;摊配率;分摊率 |3{&@7
ACB Finance Limited 亚洲商业财务有限公司 H2r8,|XL
acceptable form of reciprocity 合理的互惠条件 vMs;>lhtg
acceptable rate 适当利率;适当汇率 /:\3 \{?0m
acceptance agreement 承兑协议 /U$8TT8+-
acceptance for honour 参加承兑 W><dYy=z5
acceptor 承兑人;接受人;受票人 `T2 <<<
acceptor for honour 参加承兑人 tQ~W EC
accident insurance 意外保险 gFPi7 o1
Accident Insurance Association of Hong Kong 香港意外保险公会 RkuuogZ
accident insurance scheme 意外保险计划 8seBT;S
accident year basis 意外年度基准 e.o;eD}"
accommodation 通融;贷款 AY SSa 1}
accommodation bill 通融票据;空头票据 G
OSI3RRn
accommodation party 汇票代发人 Zw]
?.
account balance 帐户余额;帐户结余 @4!x>q$3
account book 帐簿 .A1\J@b
account collected in advance 预收款项 r,N[ )@
account current book 往来帐簿 8z<r.joxC
account of after-acquired property 事后取得的财产报告 ue8qIZH
account of defaulter 拖欠帐目 #*c F8NV-
account payable 应付帐款 jko"MfJ
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?`zgq>R}w[
account receivable 应收帐款 tJ=di5&
account receivable report 应收帐款报表 Sg]
J7;]
account statement 结单;帐单;会计财务报表 &,i~ cG?
account title 帐户名称;会计科目 -@IL"U6
accountant's report 会计师报告
nMo
WOP'
Accountant's Report Rules 会计师报告规则 DJQglt}~
accounting and auditing procedure 会计与审计程序;会计与核数程序 G_ Ay
Accounting Arrangements 《会计安排》 !RlC~^
-
accounting basis 会计基础 C2<CWPn<
accounting by Official Receiver 破产管理署署长呈交的帐目 eeUp 1g
Accounting Circular 《会计通告》 !]S=z^"<
accounting class 会计类别 #vf_D?^
accounting date 记帐日期;会计结算日期 4Z)DDz-}V
accounting for money 款项核算 #^&jW
Accounting Officer 会计主任 137Xl>nO
accounting period 会计报告期;会计期 /.=r>a}l
accounting policy 会计政策;会计方针 A CV ek
accounting practice 会计惯例 qd!#t]
accounting principle 会计准则 3]n0 &MZAR
accounting record 会计记录 !Zbesp KZ
accounting report 会计报告 t]^_l$
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >&H~nGP.
Accounting Society of China 中国会计学会 j5%qv(w
accounting statement 会计报表 nDlO5 pe"d
accounting system 会计制度;会计系统 u{bL-a8}
accounting transaction 会计事项;帐务交易 5@XV6
accounting treatment 会计处理 X^< >6|)
accounting year 会计年度 \~X&o% y
accretion 增值;添加 HPa|uDVv
accrual 应计项目;应累算数目 2[dIOb4b
accrual basis 应计制;权责发生制 y67uH4&Vm
accrual basis accounting 应计制会计;权责发生制会计 `W[+%b
accrue 应累算;应计 A1*4*
accrued benefit 应累算利益 cD{8|B*
accrued charges 应计费用 Yb=6C3l@
accrued cumulative preference share dividend 应累算的累积优先股股息 5a(<%Q
<"
accrued expenses 应累算费用 Dw |3Z
accrued interest payable 应付利息;应计未付利息 00M`%c/
accrued interest receivable 应收利息;应计未收利息 67J*&5? |
accrued right 累算权益 8mgQu]>
accruing profit 应累算的利润 F@hYA
accumulated fiscal reserve 累积财政储备 <{019Oa
accumulated profit 累积利润;滚存溢利
C(]'&~}(
accumulated reserve 累积储备 +$(0w35V5
accumulation of surplus income 累积收益盈余 WF/l7u#4i
acquired assets 既得资产 -NDi5i\
acquisition 收购;购置;取得 p(7QAd4
acquisition cost 购置成本 %yaG,;>U
acquisition expenses 购置费用 j
0
Y
acquisition of 100% interest 收购全部股权 ^'B-sz{{
acquisition of control 取得控制权
H4skvIl
acquisition of fixed assets 购置固定资产 *fP(6e#G,
acquisition of shell “买壳” j??tmo
acquisition price 收购价 )!C7bTv 4
act of God 天灾 f[qPG&
acting partner 执事合伙人 e~Hr(O+;e6
active market 买卖活跃的市场;交投畅旺的市场;旺市 Lh 9S8EU
active partner 积极参与的合伙人 nC~fvyd<P
active trading 交投活跃 8^w/HCC8O
actual circulation 实际流通 b%nkIPA
actual cost 实际成本 +v[O
actual expenditure 实际开支;实际支出 G&o64W;-s
actual income 实际入息;实际收入;实际收益 \Hs|$
actual market 现货市场 >Me]m<$E;
actual price 现货价;实际价格 =hcPTU-QU
actual profit 实际利润 UE)fUTS
actual quotation 实盘;实际价位;实际报价 SOH%Q_
actual year basis 按实际年度计算 v[D&L_
actuals 实货 @*_ZoO7{
actuarial investigation 精算调查 gPUo25@pn*
actuarial principle 精算原则 >tEK+Y|N}
actuarial report 精算师报告 %FlA":W
Actuarial Society of Hong Kong 香港精算学会 A7(M,4`6
actuarial valuation 精算师估值 XTj73 MWY
actuary 精算师 Xb+3Xn0}&8
ad referendum agreement 暂定协议;有待覆核的协定 bp Ml =_
ad valorem duty 从价税;按值征税 =yh3Nd:u
ad valorem duty system 从价税制 [` 'd#pR
ad valorem fee 从价费 [tm[,VfA^
ad valorem tariff 从价关税 tE:X,Lt
[
additional allowance 额外免税额 0l1.O2-
additional amount for unexpired risk 未过期风险的额外款额 t {
=i=K3
additional assessable profit 补加应评税利润 ,F}r@
additional assessment 补加评税 <~O}6HQ#
additional commitment 额外承担 =43d%N
additional commitment vote 额外承担拨款 Q)+Y}
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &9@gm--b:
additional dependent parent allowance 供养父母额外免税额 gV.f*E1C
additional provision 额外拨款 hBoP=X.~
additional stamp duty 附加印花税 XSl!T/d
additional tax 补加税罚款;补加税款 (0g7-Ci
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 K>LpN')d
adjudged bankrupt 被裁定破产 ^vn\4
adjudicated bankrupt 裁定破产人 L1F###c
adjudication fee 裁定费;评定印花税额手续费;评估契据费 <c\]Ct
adjudication of bankruptcy 裁定破产;宣告破产 -? Tz.y&
adjudication of insolvency 裁定无力偿还债务 'f6PjI
adjusted actual 经调整的实数;调整后的实数 ;24'f-Eri
adjusted current assets 经调整的流动资产;调整后的流动资产 $vqU|]J`
adjusted figure 经调整的数字;调整后的数额 s@z{dmL
adjusted liabilities 经调整的负债;调整后的负债 RZe#|k+
8
adjusted loss 经调整的亏损;调整后的亏损 'X|v+?
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 }/49T
adjusted profit 经调整的利润;调整后的利润 bz$Qk;m=H
adjusted surplus 经调整的盈余额;调整后的盈余额 r/^tzH's
adjusted value 经调整的价值;调整后的价值 n3*UgNg%fK
adjustment 调整;修订;理算〔保险〕 o|+E+l9\
adjustment centre 调剂中心 -$OD }5ku#
adjustment lag 调整过程的时间差距;调整时差 >"O1`xdG
adjustment mechanism 调整机制 Gxo#
!
adjustment of loss 亏损调整 VOg/VGJ
adjustment process 调整过程;调整程序 KCl &H
adjustment range 调整幅度 [h^f%
administered exchange rate 受管制汇率 K`~BL=KI