A: "N)InPR-
4O:HT m
A share A股;甲类股份 9v1 Snr
abatement of tax 减税;减扣免税额 wh!8\9{g
ABN AMRO Bank N.V. 荷兰银行 E,fbIyX
above-the-line expenditure 线上项目支出;经常预算支出 w_DaldK*
above-the-line receipt 线上项目收入;经常预算收入 AmQsay#I_
ABSA Asia Limited 南非联合亚洲有限公司 ENI|e,'[
absolute change 绝对数值变更 )-h{0o
absolute expenditure 实际开支 Htfq?\ FD
absolute guideline figure 绝对准则数字 Io tc>!
absolute interest 绝对权益 KUC%Da3
absolute order of discharge 绝对破产解除令 pD
}b $
absolute profit margin 绝对利润幅度 g?K? Fn.}
absolute value 实值;绝对值 k5*Z@a
absolutely vested interest 绝对既得权益 HZjuL.Tj
absorbed cost 已吸收成本;已分摊成本 T!Lv%i*|Y
absorption 吸收;分摊;合并 :&LV^A
absorption rate 吸收率;摊配率;分摊率 eu?P6>urA
ACB Finance Limited 亚洲商业财务有限公司 O&}R
acceptable form of reciprocity 合理的互惠条件 T5}5uk9
acceptable rate 适当利率;适当汇率 RRzLQ7J
acceptance agreement 承兑协议 q^7=/d8
acceptance for honour 参加承兑 19RbIG/X
acceptor 承兑人;接受人;受票人 s@Loax6@B
acceptor for honour 参加承兑人 a&dP@)
accident insurance 意外保险 .y0u"@iF
Accident Insurance Association of Hong Kong 香港意外保险公会 = )4bf"~8
accident insurance scheme 意外保险计划 ywB0
D`s'
accident year basis 意外年度基准 |tz{Es<`B
accommodation 通融;贷款 lE!.$L*k
accommodation bill 通融票据;空头票据 ymT]ow6C
accommodation party 汇票代发人 R/ x-$VJ
account balance 帐户余额;帐户结余 ca,c+5
account book 帐簿 &vIj(e9Y
account collected in advance 预收款项 1_StgFu u
account current book 往来帐簿 =vDpm,
account of after-acquired property 事后取得的财产报告 &)|f|\yh"
account of defaulter 拖欠帐目 $$*0bRfd4=
account payable 应付帐款 K6@ %@v
account payee only [A/C payee only] 只可转帐;存入收款人帐户 85Kf>z::c
account receivable 应收帐款 A0Q1"b=
account receivable report 应收帐款报表 ,mK UCG
account statement 结单;帐单;会计财务报表 ~H"-km"@
account title 帐户名称;会计科目 #qJ6iA6{
accountant's report 会计师报告 |uX&T`7?-
Accountant's Report Rules 会计师报告规则 zy~*~;6tW
accounting and auditing procedure 会计与审计程序;会计与核数程序 pK'D(t
Accounting Arrangements 《会计安排》 V#c=O}
accounting basis 会计基础 @&9<)1F
accounting by Official Receiver 破产管理署署长呈交的帐目 3M'Y'Szm
Accounting Circular 《会计通告》 IxY!.d_s|~
accounting class 会计类别 &ha<p
j~
accounting date 记帐日期;会计结算日期 W9bpKmc
accounting for money 款项核算 AboRuHQ
Accounting Officer 会计主任 U.<a d
accounting period 会计报告期;会计期 #vViEBVeN
accounting policy 会计政策;会计方针 ZW
5FL-I
accounting practice 会计惯例 Ie8SPNY-H
accounting principle 会计准则 D2io3Lo$ov
accounting record 会计记录 e'=#G$S?g
accounting report 会计报告 >R.!Qze\G
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5"+;}E|q
Accounting Society of China 中国会计学会 5j _[z|W2
accounting statement 会计报表 w"A>mEex<
accounting system 会计制度;会计系统 #jg3Ku;Y
accounting transaction 会计事项;帐务交易 LrV|Y~
accounting treatment 会计处理 '[bw7T
accounting year 会计年度 H{_6e6`e.
accretion 增值;添加 ~c\2'
accrual 应计项目;应累算数目 'o7V6KG
accrual basis 应计制;权责发生制 h9~oS/%:
accrual basis accounting 应计制会计;权责发生制会计 6*I=%
H|
accrue 应累算;应计 {P%\& \{F
accrued benefit 应累算利益 aDE}'d1qo
accrued charges 应计费用 _$oE'lat
accrued cumulative preference share dividend 应累算的累积优先股股息 lvUWs
accrued expenses 应累算费用 -or)NE
accrued interest payable 应付利息;应计未付利息 fOk(i
vYy
accrued interest receivable 应收利息;应计未收利息 ,{Z!T5 |
accrued right 累算权益 /EL3Tt
accruing profit 应累算的利润 P+ 0-h
accumulated fiscal reserve 累积财政储备 "2T* w~V&y
accumulated profit 累积利润;滚存溢利 yW i?2
accumulated reserve 累积储备 AQc9@3T~Bi
accumulation of surplus income 累积收益盈余 ZZ>(o
d!B
acquired assets 既得资产 YCyh+%Q(
acquisition 收购;购置;取得 ETfoL.d$(
acquisition cost 购置成本 '9AYE"7Ydk
acquisition expenses 购置费用 / 6DW+!
acquisition of 100% interest 收购全部股权 vnX~OVz2
acquisition of control 取得控制权 =':B
acquisition of fixed assets 购置固定资产
x![ut
acquisition of shell “买壳” E
FBvi
acquisition price 收购价 cn'rBY
act of God 天灾 X C'|
acting partner 执事合伙人 qi8~bQ{rH
active market 买卖活跃的市场;交投畅旺的市场;旺市 ;Udx|1o
active partner 积极参与的合伙人 iF"kR]ZL
active trading 交投活跃 #jw%0H;l]
actual circulation 实际流通 yeV|j\TJI.
actual cost 实际成本 ''.\DC~K
actual expenditure 实际开支;实际支出 5"Y:^_8
actual income 实际入息;实际收入;实际收益 U^OR\=G^
actual market 现货市场 jf&
oN]sZ
actual price 现货价;实际价格 t5S!j2E
actual profit 实际利润 Sqla+L*
actual quotation 实盘;实际价位;实际报价 ` )~CT
actual year basis 按实际年度计算 vGp`P
actuals 实货 nB%[\LtZ?
actuarial investigation 精算调查 $u,`bX
actuarial principle 精算原则 >W'"xK|:
actuarial report 精算师报告
L$ [1+*
Actuarial Society of Hong Kong 香港精算学会 CW~c<,"
actuarial valuation 精算师估值 0Rh*SoYrC
actuary 精算师 dewN\
ad referendum agreement 暂定协议;有待覆核的协定 ~Ecx>f4nX
ad valorem duty 从价税;按值征税 qnw8#!%I
ad valorem duty system 从价税制 &lB>G[t
ad valorem fee 从价费 wgZ6|)!0
ad valorem tariff 从价关税 r#^uY:T%
additional allowance 额外免税额 qvRs1yr?q
additional amount for unexpired risk 未过期风险的额外款额 a,[NcdG
additional assessable profit 补加应评税利润 A)nE
+ec1
additional assessment 补加评税 cUU"*bA#
additional commitment 额外承担
=#vU$~a
additional commitment vote 额外承担拨款 fyv S1_
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p1,.f&(f
additional dependent parent allowance 供养父母额外免税额 RIF*9= ,S
additional provision 额外拨款 <z{,@Z}
additional stamp duty 附加印花税 }9L;|ul6
additional tax 补加税罚款;补加税款 <rNz&;m}
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 m>'#664q1
adjudged bankrupt 被裁定破产 ^~m}(6
adjudicated bankrupt 裁定破产人 HH^yruP\}
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )'`@rq!
adjudication of bankruptcy 裁定破产;宣告破产 7T=:dv
adjudication of insolvency 裁定无力偿还债务 *GM.2``e
adjusted actual 经调整的实数;调整后的实数 }/F9(m
adjusted current assets 经调整的流动资产;调整后的流动资产
v$R7"
adjusted figure 经调整的数字;调整后的数额 nsi&r
adjusted liabilities 经调整的负债;调整后的负债 CSMx
]jbb
adjusted loss 经调整的亏损;调整后的亏损 \2)~dV:6+
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 =|q@Q`DB
adjusted profit 经调整的利润;调整后的利润 qApf\o3[0
adjusted surplus 经调整的盈余额;调整后的盈余额 iKgH
:[j
adjusted value 经调整的价值;调整后的价值 ?/Z5%?6
adjustment 调整;修订;理算〔保险〕 Mog!pmc{
adjustment centre 调剂中心 2;YL+v2
adjustment lag 调整过程的时间差距;调整时差 ] U[4r9V
adjustment mechanism 调整机制 hu-6V="^9
adjustment of loss 亏损调整 O)}5`0@L
adjustment process 调整过程;调整程序 @5TJ]=
adjustment range 调整幅度 2r#W#z%vS
administered exchange rate 受管制汇率 qjLFgsd