A: (l{8Ixs
NeY*l
A share A股;甲类股份 xz!0BG
abatement of tax 减税;减扣免税额 =f!A o:Uc
ABN AMRO Bank N.V. 荷兰银行 SQ4^sk_!
above-the-line expenditure 线上项目支出;经常预算支出 81{8F
above-the-line receipt 线上项目收入;经常预算收入 p;}`PW
ABSA Asia Limited 南非联合亚洲有限公司 X1.-C@o
absolute change 绝对数值变更 5_E8
RAG
absolute expenditure 实际开支 }vZf&ib-
absolute guideline figure 绝对准则数字 5S!#^>_
absolute interest 绝对权益 xn2 nh@;
absolute order of discharge 绝对破产解除令 L?N&kzA
absolute profit margin 绝对利润幅度 94#,dA,M
absolute value 实值;绝对值 q<q IT
absolutely vested interest 绝对既得权益 D r(0w{5
absorbed cost 已吸收成本;已分摊成本 SED52$zA
absorption 吸收;分摊;合并
J
Ha1lj
absorption rate 吸收率;摊配率;分摊率 %eDSo9Y
ACB Finance Limited 亚洲商业财务有限公司 /'jX_
V_$|
acceptable form of reciprocity 合理的互惠条件 oqF?9<Vgc,
acceptable rate 适当利率;适当汇率 yl~;!
acceptance agreement 承兑协议 ^t4^gcoZ4Z
acceptance for honour 参加承兑 e7;7TrB.
acceptor 承兑人;接受人;受票人 u.X]K:Yow
acceptor for honour 参加承兑人 S}JOS}\^j
accident insurance 意外保险 P-4$Qksx
Accident Insurance Association of Hong Kong 香港意外保险公会 3(V0,L'1
accident insurance scheme 意外保险计划 tJ;qZyy(
accident year basis 意外年度基准 MQwxQ{
accommodation 通融;贷款 \KhcNr?ja=
accommodation bill 通融票据;空头票据 1<_][u@
accommodation party 汇票代发人 HC$%"peN1b
account balance 帐户余额;帐户结余 ,:(s=JN+
account book 帐簿 L'{W|Xb+
account collected in advance 预收款项 vEg%ivj3
account current book 往来帐簿 0(-4"u>?
account of after-acquired property 事后取得的财产报告 Li5&^RAo|J
account of defaulter 拖欠帐目 ]?=87w
account payable 应付帐款 `qs,V
account payee only [A/C payee only] 只可转帐;存入收款人帐户 L3Y,z3/
account receivable 应收帐款 jI\@<6O
account receivable report 应收帐款报表 >(a35 b$
account statement 结单;帐单;会计财务报表 #8et91qw
account title 帐户名称;会计科目 3!p`5hJd
accountant's report 会计师报告 3F|p8zPS
Accountant's Report Rules 会计师报告规则 pL{oVk#,
accounting and auditing procedure 会计与审计程序;会计与核数程序 Qz|T0\=V
Accounting Arrangements 《会计安排》 {4 Yxh8
accounting basis 会计基础 G7&TMg7i
accounting by Official Receiver 破产管理署署长呈交的帐目 Yt#;
+*d5
Accounting Circular 《会计通告》
!j'LZ7
accounting class 会计类别 N[W#wYbH
accounting date 记帐日期;会计结算日期 e&
`"}^X;I
accounting for money 款项核算 XF(D%ygeC
Accounting Officer 会计主任 C+**!uYIB
accounting period 会计报告期;会计期 6{.U7="
accounting policy 会计政策;会计方针 nUj`#%
accounting practice 会计惯例 0L/chP
accounting principle 会计准则 I;'{X_9$a
accounting record 会计记录 X,w X)9]J
accounting report 会计报告 _ VuWo
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;B 8Q,.t>x
Accounting Society of China 中国会计学会 Fqw4XR_`~
accounting statement 会计报表 v1{j1~ZR
accounting system 会计制度;会计系统 _$AM=?P&
accounting transaction 会计事项;帐务交易 M584dMM
accounting treatment 会计处理 i+O7," (@
accounting year 会计年度 phH@{mI
accretion 增值;添加 4q] 6[/
accrual 应计项目;应累算数目 jr)M],
accrual basis 应计制;权责发生制 EF<TU.)Zf
accrual basis accounting 应计制会计;权责发生制会计
5c::U=
accrue 应累算;应计 5vLXMdN
accrued benefit 应累算利益 ra'/~^9
accrued charges 应计费用 0~U%csPHt
accrued cumulative preference share dividend 应累算的累积优先股股息 m'}`+#C%)
accrued expenses 应累算费用 :-jbIpj'
accrued interest payable 应付利息;应计未付利息 >gp53\
accrued interest receivable 应收利息;应计未收利息 $3"hOEN@5`
accrued right 累算权益 7k*
accruing profit 应累算的利润 FQO=}0Hl
accumulated fiscal reserve 累积财政储备 H-pf8
accumulated profit 累积利润;滚存溢利 =i vlS
accumulated reserve 累积储备 !nl-}P,
accumulation of surplus income 累积收益盈余 zn-=mk;W
acquired assets 既得资产 I^A>YJW
acquisition 收购;购置;取得 1J9p1_d5
acquisition cost 购置成本 EmT_T3v
acquisition expenses 购置费用 }iKjef#J
acquisition of 100% interest 收购全部股权 >niv>+!N
acquisition of control 取得控制权 s\mA3t
acquisition of fixed assets 购置固定资产 e;XRH<LhAU
acquisition of shell “买壳” 3=n6NTL
acquisition price 收购价 ;7s^slVzF
act of God 天灾 Kfb(wW
acting partner 执事合伙人 KMi$0+
active market 买卖活跃的市场;交投畅旺的市场;旺市 hiVa\s
active partner 积极参与的合伙人 S'HA
]
active trading 交投活跃 Kuh3.1#o
actual circulation 实际流通 sPQjB[
actual cost 实际成本 `_cv& "K9f
actual expenditure 实际开支;实际支出 Ew0)MZ.#
actual income 实际入息;实际收入;实际收益 /b>xQ.G
actual market 现货市场 YT8q0BR]
actual price 现货价;实际价格 !$l<'K$
actual profit 实际利润 1"CWEL`i
actual quotation 实盘;实际价位;实际报价 X(/fE?%;
actual year basis 按实际年度计算 w` +,
actuals 实货 82,^Pu
actuarial investigation 精算调查 ;MGm,F,o
actuarial principle 精算原则 b|AjB: G
actuarial report 精算师报告 a%c <3'
Actuarial Society of Hong Kong 香港精算学会 nZi&`HjQ
actuarial valuation 精算师估值 j>8ubA
actuary 精算师 cz IEkm
ad referendum agreement 暂定协议;有待覆核的协定 ;O)*!yA(GG
ad valorem duty 从价税;按值征税 {,5.svO
ad valorem duty system 从价税制 L@O>;zp;
ad valorem fee 从价费 CP\[9#]:
ad valorem tariff 从价关税 2fkyz
additional allowance 额外免税额 5xr>B7MRM?
additional amount for unexpired risk 未过期风险的额外款额 \\ItN
additional assessable profit 补加应评税利润 kO}%Y?9d
additional assessment 补加评税 )T9Cv8
additional commitment 额外承担 V/xXW=
additional commitment vote 额外承担拨款 %iNgHoH
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N<SW
$ o
additional dependent parent allowance 供养父母额外免税额 ^@/wXj:
additional provision 额外拨款 XE_Lz2H`
additional stamp duty 附加印花税 %1p-DX6
additional tax 补加税罚款;补加税款 9~=zD9,|iA
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 1v:Ql\^cT
adjudged bankrupt 被裁定破产 ;B
|
adjudicated bankrupt 裁定破产人 -cU bIbW
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~m<K5K6 V
adjudication of bankruptcy 裁定破产;宣告破产 =U~53Tg
adjudication of insolvency 裁定无力偿还债务 <LH6my
adjusted actual 经调整的实数;调整后的实数 |in>`:qk
adjusted current assets 经调整的流动资产;调整后的流动资产 tH; 6Mp;f
adjusted figure 经调整的数字;调整后的数额 KW'nW
adjusted liabilities 经调整的负债;调整后的负债 82 |^o
adjusted loss 经调整的亏损;调整后的亏损 =LIb0TZ2
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 *>?N>f"
adjusted profit 经调整的利润;调整后的利润 >a*dI_XE
adjusted surplus 经调整的盈余额;调整后的盈余额 fcp_<2KH
adjusted value 经调整的价值;调整后的价值 f9UDH8X
adjustment 调整;修订;理算〔保险〕 vG6*[c8
adjustment centre 调剂中心 z l`m1k-X
adjustment lag 调整过程的时间差距;调整时差 LsI@_,XW<
adjustment mechanism 调整机制 9[\do@
adjustment of loss 亏损调整 0x5\{f
adjustment process 调整过程;调整程序 E3p$^['vx
adjustment range 调整幅度 /Bgqf,N |
administered exchange rate 受管制汇率 VFawASwQ