A: #^]n0!
)RcL/n
A share A股;甲类股份 &ot/nQQ
abatement of tax 减税;减扣免税额 LCQE_}Mh
ABN AMRO Bank N.V. 荷兰银行 9H%X2#:fH
above-the-line expenditure 线上项目支出;经常预算支出 zen*PeIrA^
above-the-line receipt 线上项目收入;经常预算收入 N
8-oY$*
ABSA Asia Limited 南非联合亚洲有限公司 F;>!&[h}G
absolute change 绝对数值变更 e>AE8T
absolute expenditure 实际开支 e#k<d-sf6
absolute guideline figure 绝对准则数字 x|vqNZ\
F
absolute interest 绝对权益 M.>l#4s,'
absolute order of discharge 绝对破产解除令 FJd]D[h
absolute profit margin 绝对利润幅度 ^I+)o1%F
absolute value 实值;绝对值 @K!&qw
absolutely vested interest 绝对既得权益 FKmFo^^0
absorbed cost 已吸收成本;已分摊成本 .c$316
absorption 吸收;分摊;合并 C$
5[X7'
absorption rate 吸收率;摊配率;分摊率 x
L" |)A =
ACB Finance Limited 亚洲商业财务有限公司 :GJ &_YHf
acceptable form of reciprocity 合理的互惠条件 ^7Fh{q4IE
acceptable rate 适当利率;适当汇率 wKsT7c'
acceptance agreement 承兑协议 n\Lb.}]1~
acceptance for honour 参加承兑 F_4n^@M
acceptor 承兑人;接受人;受票人 hh[jN7K
acceptor for honour 参加承兑人 c}0@2Vf
accident insurance 意外保险 3@]SKfoo1
Accident Insurance Association of Hong Kong 香港意外保险公会 R,Vd.-5M
accident insurance scheme 意外保险计划 1w&!H]%{
accident year basis 意外年度基准 ~_!F01s
accommodation 通融;贷款 42qYg(tZ
accommodation bill 通融票据;空头票据 ?)#5X_V-q
accommodation party 汇票代发人 RZCq {|L
account balance 帐户余额;帐户结余 h3;bxq!q
account book 帐簿 M^]cM(swK5
account collected in advance 预收款项 L~KM=[cn
account current book 往来帐簿 dYgXtl=#j
account of after-acquired property 事后取得的财产报告 +="e]Yh;
account of defaulter 拖欠帐目
tq|hPd<C
account payable 应付帐款 H_QsNf
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Y(d$
account receivable 应收帐款 z+
>}RT]
account receivable report 应收帐款报表 ,zT y?OQ
account statement 结单;帐单;会计财务报表 D~\$~&_]=
account title 帐户名称;会计科目 eD#hpl
accountant's report 会计师报告 -bU oCF0
Accountant's Report Rules 会计师报告规则 d09k5$=gJ
accounting and auditing procedure 会计与审计程序;会计与核数程序 %p0xM
Accounting Arrangements 《会计安排》 k{Aj^O3gD
accounting basis 会计基础 N~xLu8,
accounting by Official Receiver 破产管理署署长呈交的帐目 qZA).12qS
Accounting Circular 《会计通告》 bv*,#Qm
accounting class 会计类别 5O6hxcMjT
accounting date 记帐日期;会计结算日期 oo.2Dn6z
accounting for money 款项核算 0a "c2J
Accounting Officer 会计主任 _zwUE
accounting period 会计报告期;会计期 [2{1b`e
accounting policy 会计政策;会计方针 I'0@viF"Nx
accounting practice 会计惯例 O7 $hYk
accounting principle 会计准则 'u1?tQ=gmk
accounting record 会计记录 = MOj|NR [
accounting report 会计报告 .uk>QMs1
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >:|q&|x-
Accounting Society of China 中国会计学会 u5%7}<nNi
accounting statement 会计报表 '^"6+ k
accounting system 会计制度;会计系统 !dC<4qZ\C
accounting transaction 会计事项;帐务交易 |1>*;\o-
accounting treatment 会计处理 |UxG $M(
accounting year 会计年度 =Yt
R`
accretion 增值;添加 A,LuD.8
accrual 应计项目;应累算数目 9^p;UA
accrual basis 应计制;权责发生制 6 M*O{f
accrual basis accounting 应计制会计;权责发生制会计 fOMW"myQ
accrue 应累算;应计 UZpIcj cL
accrued benefit 应累算利益 a0ObBe'
accrued charges 应计费用 y7i*s^ys{
accrued cumulative preference share dividend 应累算的累积优先股股息 Os1>kwC
accrued expenses 应累算费用 4sT88lG4n
accrued interest payable 应付利息;应计未付利息 }-6)gWe
accrued interest receivable 应收利息;应计未收利息 pn5Q5xc
accrued right 累算权益 `6xkf&Kt
accruing profit 应累算的利润 W0]gLw9*
accumulated fiscal reserve 累积财政储备 & J2M1z%
accumulated profit 累积利润;滚存溢利 "PpN0Rr
accumulated reserve 累积储备 CLJ;<
accumulation of surplus income 累积收益盈余 g #6E|n
acquired assets 既得资产 U b* wuI
acquisition 收购;购置;取得 6gs01c,BA
acquisition cost 购置成本 #Q`dku%V:
acquisition expenses 购置费用 qCn
ZhJ
acquisition of 100% interest 收购全部股权 &Ob!4+v/GP
acquisition of control 取得控制权 XnWr5-;
acquisition of fixed assets 购置固定资产 vTx2E6
acquisition of shell “买壳” :HwA 5Z#
acquisition price 收购价 T]=r Co
act of God 天灾 t?'!$6
acting partner 执事合伙人 G8Y<1%`<
active market 买卖活跃的市场;交投畅旺的市场;旺市 ?TKRjgW`@_
active partner 积极参与的合伙人 tyqT
active trading 交投活跃 E}nH1
actual circulation 实际流通 _c_[C*T]
actual cost 实际成本 _`:1M2=
actual expenditure 实际开支;实际支出
VQS~\:1
actual income 实际入息;实际收入;实际收益 R'@9]99
actual market 现货市场 Y*vW!yu
actual price 现货价;实际价格 n*{sTT
actual profit 实际利润 j+,d^!
actual quotation 实盘;实际价位;实际报价 T
r1?620
actual year basis 按实际年度计算 V
eQg-#&I
actuals 实货 S_IUV)
actuarial investigation 精算调查 uW}s)j.
actuarial principle 精算原则 hj.a&%
actuarial report 精算师报告 8Hn|cf0
Actuarial Society of Hong Kong 香港精算学会 >)M`IU[d^.
actuarial valuation 精算师估值 n74V|b6W
actuary 精算师 "\o+v|;
ad referendum agreement 暂定协议;有待覆核的协定 U5.LDv;
ad valorem duty 从价税;按值征税 1NgCw\
ad valorem duty system 从价税制 #T=LR@y
ad valorem fee 从价费 ikvWh<=>H
ad valorem tariff 从价关税 n' q4
additional allowance 额外免税额 W1|0Yd ;P
additional amount for unexpired risk 未过期风险的额外款额 rcC<Zat,|
additional assessable profit 补加应评税利润 Z*= $8
e@
additional assessment 补加评税 zM(vr"U
additional commitment 额外承担 N%*5 T[.
additional commitment vote 额外承担拨款 75/(??2
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t_$2CRG#
additional dependent parent allowance 供养父母额外免税额 /! "|_W|n
additional provision 额外拨款 HTS%^<u
additional stamp duty 附加印花税 [Q/TlO t5
additional tax 补加税罚款;补加税款 e3nYbWBy]
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 m0;CH/D0
adjudged bankrupt 被裁定破产 rFj-kojg
adjudicated bankrupt 裁定破产人 <?riU\-]y
adjudication fee 裁定费;评定印花税额手续费;评估契据费 n
T{3o;A
adjudication of bankruptcy 裁定破产;宣告破产
<4g{ fT0
adjudication of insolvency 裁定无力偿还债务 ASk|A!
adjusted actual 经调整的实数;调整后的实数 EkjN{$*
adjusted current assets 经调整的流动资产;调整后的流动资产 65#'\+
adjusted figure 经调整的数字;调整后的数额
YW( Qmo7
adjusted liabilities 经调整的负债;调整后的负债 HiR[(5vnf
adjusted loss 经调整的亏损;调整后的亏损 iiS-9>]/
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 }:KE
j_~.
adjusted profit 经调整的利润;调整后的利润 A|X">,A
adjusted surplus 经调整的盈余额;调整后的盈余额 opy("qH
adjusted value 经调整的价值;调整后的价值 3 I@}my1
adjustment 调整;修订;理算〔保险〕 GycSwQ
,
adjustment centre 调剂中心 ~nh:s|l6%M
adjustment lag 调整过程的时间差距;调整时差 %&w3;d;c
adjustment mechanism 调整机制 uF9C-H@:
adjustment of loss 亏损调整 ZK@N5/H(
adjustment process 调整过程;调整程序 H1QJk_RL
adjustment range 调整幅度 !`,Sfqij
administered exchange rate 受管制汇率 j/_s"}m{