A: +s,Qmmb7)
QrfG^GID
A share A股;甲类股份 qR(\5}
abatement of tax 减税;减扣免税额 h!&prYx
ABN AMRO Bank N.V. 荷兰银行 "]z-: \ V
above-the-line expenditure 线上项目支出;经常预算支出 `wus\&!W
above-the-line receipt 线上项目收入;经常预算收入 qp/v^$EA
ABSA Asia Limited 南非联合亚洲有限公司 T?
tG~
absolute change 绝对数值变更 k%D+Y(WGz8
absolute expenditure 实际开支 U 'R)x";=
absolute guideline figure 绝对准则数字 F">Qpgt
absolute interest 绝对权益 "ul {d(K3
absolute order of discharge 绝对破产解除令 dE:+k/
absolute profit margin 绝对利润幅度 y$@ZN~8
absolute value 实值;绝对值 0}$Hi
absolutely vested interest 绝对既得权益 #>%X_o-o23
absorbed cost 已吸收成本;已分摊成本 _{r=.W+w
absorption 吸收;分摊;合并 (@t(?Js
absorption rate 吸收率;摊配率;分摊率 R(2tlZ
ACB Finance Limited 亚洲商业财务有限公司 }RmU%IYc
acceptable form of reciprocity 合理的互惠条件 <4_X P.N
acceptable rate 适当利率;适当汇率 C!Rs^/
acceptance agreement 承兑协议 %;e/7`>Ma
acceptance for honour 参加承兑 )6+eNsxMlC
acceptor 承兑人;接受人;受票人 NXNY"r7~
acceptor for honour 参加承兑人 XLAN Np%E
accident insurance 意外保险 #Yr9AVr}K
Accident Insurance Association of Hong Kong 香港意外保险公会 &m|wH4\
accident insurance scheme 意外保险计划 !|O~$2O@
accident year basis 意外年度基准 et,f_fd7v
accommodation 通融;贷款 %7"X(Ts7B
accommodation bill 通融票据;空头票据 UG)8D5
accommodation party 汇票代发人 :|Ad:fEs
account balance 帐户余额;帐户结余 um4yF*3b9
account book 帐簿 W6"v)Jc>_
account collected in advance 预收款项 /RHo1
account current book 往来帐簿 #bl6sa{E
account of after-acquired property 事后取得的财产报告 dZi(&s
account of defaulter 拖欠帐目 Ttxqf:OMf
account payable 应付帐款 fRtUvC-#H
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4F
{)i
account receivable 应收帐款 LUC4=kk4
account receivable report 应收帐款报表
T9]HGB{
account statement 结单;帐单;会计财务报表 +RnkJ* l
account title 帐户名称;会计科目 RA G3o-
accountant's report 会计师报告 |g
#K]v
Accountant's Report Rules 会计师报告规则 r
:F
accounting and auditing procedure 会计与审计程序;会计与核数程序 7N:Y?Hi\
Accounting Arrangements 《会计安排》 6ek;8dL
accounting basis 会计基础 $:
]o]a
accounting by Official Receiver 破产管理署署长呈交的帐目 E-I-0h
2
Accounting Circular 《会计通告》 *d"DA[
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accounting class 会计类别 ai
nG6Y<O`
accounting date 记帐日期;会计结算日期 G8r``{C!
accounting for money 款项核算 zipS
]YD
Accounting Officer 会计主任 `e(vH`
VZ
accounting period 会计报告期;会计期 [k6nW:C
accounting policy 会计政策;会计方针 q|Q k2M
accounting practice 会计惯例 &_"]5/"(
accounting principle 会计准则 >B2:kY F
accounting record 会计记录 yil[gPy4B
accounting report 会计报告 KuMF^0V%c
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Td G!&:>
Accounting Society of China 中国会计学会 !<SA6m#
accounting statement 会计报表 SQqD:{#g"
accounting system 会计制度;会计系统 'ow.=1N-
accounting transaction 会计事项;帐务交易 mml<9fbH
accounting treatment 会计处理 tQH+)*
accounting year 会计年度 Q($Z%1S
accretion 增值;添加 :{oZ ~<
accrual 应计项目;应累算数目 c05 %iv
accrual basis 应计制;权责发生制 (;q\}u
accrual basis accounting 应计制会计;权责发生制会计 G(~;]xNW+
accrue 应累算;应计 "g'jPwFG
accrued benefit 应累算利益 4dhvFGlW
accrued charges 应计费用 3:8{"md@2
accrued cumulative preference share dividend 应累算的累积优先股股息 Nkp)Ax&
accrued expenses 应累算费用 aj?a^}X
accrued interest payable 应付利息;应计未付利息 Db6om7N
accrued interest receivable 应收利息;应计未收利息 /Wy.>YC|
accrued right 累算权益 >lBD<;T
accruing profit 应累算的利润 cZT({uYGL
accumulated fiscal reserve 累积财政储备 1qf!DMcdZ
accumulated profit 累积利润;滚存溢利 'k4
E4OB
accumulated reserve 累积储备 BRk0CLr5
accumulation of surplus income 累积收益盈余 ]|sAK%/
acquired assets 既得资产 (y M^
acquisition 收购;购置;取得 aBNZdX]vzO
acquisition cost 购置成本 \[jq4`\$
acquisition expenses 购置费用 8G oh4T H
acquisition of 100% interest 收购全部股权 j
Lpc
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acquisition of control 取得控制权 Rr!Y3)f;
acquisition of fixed assets 购置固定资产 L5qwWvbT
acquisition of shell “买壳” LrATSq@
acquisition price 收购价 ?c7*_<W
5
act of God 天灾 4E+hRKuo
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acting partner 执事合伙人 ,2j.<g&
active market 买卖活跃的市场;交投畅旺的市场;旺市 Tp0bS
active partner 积极参与的合伙人 ,}:G\u*Fu
active trading 交投活跃 h;-yU.(w
actual circulation 实际流通 JB>b`W9
actual cost 实际成本 j
S]><rm
actual expenditure 实际开支;实际支出 S6fL>'uQ
actual income 实际入息;实际收入;实际收益 Le*.*\
actual market 现货市场 9Ffp2NW`;
actual price 现货价;实际价格 cKn`/\.H
actual profit 实际利润 ]ix!tb.Q
actual quotation 实盘;实际价位;实际报价 z8[yt282
actual year basis 按实际年度计算 %~jkB.\* )
actuals 实货 '&sE=.
actuarial investigation 精算调查 /__PSK
actuarial principle 精算原则 2hee./F`
actuarial report 精算师报告 -CRQp1]
Actuarial Society of Hong Kong 香港精算学会 I8QjKI (
actuarial valuation 精算师估值 r)i>06Hd
actuary 精算师 #rY sj-2
ad referendum agreement 暂定协议;有待覆核的协定 [p2H=
ad valorem duty 从价税;按值征税 i
,|0@Vy
ad valorem duty system 从价税制 ~j-cS
J3
ad valorem fee 从价费 |=EZ1<KzD
ad valorem tariff 从价关税 [xT:]Pw}
additional allowance 额外免税额 y2+p1
additional amount for unexpired risk 未过期风险的额外款额 '(dz"PL.
additional assessable profit 补加应评税利润 +n7?S~R$
additional assessment 补加评税
!xwG%{_
additional commitment 额外承担 .cR
-V`
additional commitment vote 额外承担拨款 TO-nD>
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Nx-uQ^e*1
additional dependent parent allowance 供养父母额外免税额 cW{1
Pz^_
additional provision 额外拨款 tw(JZDc
additional stamp duty 附加印花税
NNF>Xa`9,
additional tax 补加税罚款;补加税款
]I L;`>Gp
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 l$YC/bP
adjudged bankrupt 被裁定破产 W,K%c=
adjudicated bankrupt 裁定破产人 H
XoX
adjudication fee 裁定费;评定印花税额手续费;评估契据费 t#S<iBAZ
adjudication of bankruptcy 裁定破产;宣告破产 3 ( ]M{4j
adjudication of insolvency 裁定无力偿还债务 8kbY+W%n
adjusted actual 经调整的实数;调整后的实数 YhRWz=l
adjusted current assets 经调整的流动资产;调整后的流动资产 !sRngXCXk?
adjusted figure 经调整的数字;调整后的数额 Iu{kPyx
adjusted liabilities 经调整的负债;调整后的负债 Qjnd6uv{I
adjusted loss 经调整的亏损;调整后的亏损 o=RM-tR`v
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 h1(j2S`:
adjusted profit 经调整的利润;调整后的利润 9<vWcq*4
adjusted surplus 经调整的盈余额;调整后的盈余额 TI !a )X
adjusted value 经调整的价值;调整后的价值 XK"-'
adjustment 调整;修订;理算〔保险〕 8`b`QtGf
adjustment centre 调剂中心 (oJ9k[(
adjustment lag 调整过程的时间差距;调整时差 z`Hy'{1
adjustment mechanism 调整机制 }'OHE(s
adjustment of loss 亏损调整 x)UwV
adjustment process 调整过程;调整程序 siTX_`0
adjustment range 调整幅度 \@>b;4Fb+N
administered exchange rate 受管制汇率 zvvP81$W