A: @4h{#
`%
sK F
A share A股;甲类股份 b!W!Vvf^x
abatement of tax 减税;减扣免税额 |Sg
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ABN AMRO Bank N.V. 荷兰银行 sQt]Y&_/@
above-the-line expenditure 线上项目支出;经常预算支出 }Dk*Hs^E
above-the-line receipt 线上项目收入;经常预算收入 Ns.b8Y
ABSA Asia Limited 南非联合亚洲有限公司 %T:~N<8)
absolute change 绝对数值变更 x!CCSM;q
absolute expenditure 实际开支 Gc= #
absolute guideline figure 绝对准则数字 0pP;[7k\
absolute interest 绝对权益 83,
ATQg
absolute order of discharge 绝对破产解除令 `TNWLD@Z
absolute profit margin 绝对利润幅度 2BA'Zu`
absolute value 实值;绝对值 ?#|Y'%a"
absolutely vested interest 绝对既得权益 iU^KmM I
absorbed cost 已吸收成本;已分摊成本 zcCX;N
absorption 吸收;分摊;合并 \(9hg.E
absorption rate 吸收率;摊配率;分摊率 B4k~~ ;|
ACB Finance Limited 亚洲商业财务有限公司 >"qnuv G
acceptable form of reciprocity 合理的互惠条件 Ps3wg=ni[
acceptable rate 适当利率;适当汇率 I_"1.
acceptance agreement 承兑协议 JTuU}nm+
acceptance for honour 参加承兑 #Z8=
z*4
acceptor 承兑人;接受人;受票人 W
79wz\a
acceptor for honour 参加承兑人 hr9[$4'H
accident insurance 意外保险 Ii"h:GY;\
Accident Insurance Association of Hong Kong 香港意外保险公会 aiP.\`>}
accident insurance scheme 意外保险计划 -e H5s3:A
accident year basis 意外年度基准 N%Gb
accommodation 通融;贷款 *g
=ey?1S
accommodation bill 通融票据;空头票据 U_ j\UQC
accommodation party 汇票代发人
?LU]O\p
account balance 帐户余额;帐户结余 -LAYj:4
account book 帐簿 )H&rr(
account collected in advance 预收款项 $RxS<_tj
account current book 往来帐簿 if6/ +7
account of after-acquired property 事后取得的财产报告 _U%a`%tU.
account of defaulter 拖欠帐目 .W_'6Q+
account payable 应付帐款 V gLnpPOQ
account payee only [A/C payee only] 只可转帐;存入收款人帐户 3z$9jN/<u
account receivable 应收帐款 E<u6 js,
account receivable report 应收帐款报表 wO6
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account statement 结单;帐单;会计财务报表 37Z@a!#
account title 帐户名称;会计科目 4+fWIY1
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accountant's report 会计师报告 n&V \s0
Accountant's Report Rules 会计师报告规则 .(T*mk*>
accounting and auditing procedure 会计与审计程序;会计与核数程序 BeAkG_uG
Accounting Arrangements 《会计安排》 :77dl/d%
accounting basis 会计基础 3o=R_%r
accounting by Official Receiver 破产管理署署长呈交的帐目 @J"Gn-f~
Accounting Circular 《会计通告》 $j?zEz
accounting class 会计类别 $n |)M+d
accounting date 记帐日期;会计结算日期 CmyCne
accounting for money 款项核算 iT f]Pd'
Accounting Officer 会计主任 ?7Kl)p3
accounting period 会计报告期;会计期 p*F.WxB)4
accounting policy 会计政策;会计方针 @LQe[`
accounting practice 会计惯例 [
+w=
accounting principle 会计准则 V\U,PNkZQ
accounting record 会计记录 ] B
ZSW
accounting report 会计报告 ]3B8D<p
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )$[.XKoT
Accounting Society of China 中国会计学会 x<_uwL2a
accounting statement 会计报表
9"T&P_
accounting system 会计制度;会计系统 hfUN~89;
accounting transaction 会计事项;帐务交易 aj>6q=R
accounting treatment 会计处理 oC"1{ybyl
accounting year 会计年度 'Em5AA`>
accretion 增值;添加 %ZT@&
accrual 应计项目;应累算数目 *}mk$b
A
accrual basis 应计制;权责发生制 =1qM`M
accrual basis accounting 应计制会计;权责发生制会计 hzG+s#
accrue 应累算;应计 ma__LWKM,
accrued benefit 应累算利益 vwA d6Tm
accrued charges 应计费用 q
]}fW)r
accrued cumulative preference share dividend 应累算的累积优先股股息 W!@*3U]2R
accrued expenses 应累算费用 C!a#M{:
accrued interest payable 应付利息;应计未付利息 }@R*U0*E
accrued interest receivable 应收利息;应计未收利息 ^*!Tq&Dst|
accrued right 累算权益 46p%y
accruing profit 应累算的利润 BO6u<cu"-
accumulated fiscal reserve 累积财政储备 m-%.LDqM
accumulated profit 累积利润;滚存溢利 x6
-bAf
accumulated reserve 累积储备 ?]1_ 2\M
accumulation of surplus income 累积收益盈余 14U:.Q
acquired assets 既得资产 FVi7gg.?
acquisition 收购;购置;取得 M$@Donx
acquisition cost 购置成本 =t,}I\_^c
acquisition expenses 购置费用
?4G/f<ou
acquisition of 100% interest 收购全部股权 x=Ef0v
acquisition of control 取得控制权 X:3W9`s)*
acquisition of fixed assets 购置固定资产 >ZX&2 {
acquisition of shell “买壳” H_ecb;|mP
acquisition price 收购价 Vifh`BSP
act of God 天灾 #* KmPc+
acting partner 执事合伙人 )21yD1"6
active market 买卖活跃的市场;交投畅旺的市场;旺市 wtm=
active partner 积极参与的合伙人 #`kLU:
active trading 交投活跃 Ml bQLtw
actual circulation 实际流通 Zt3Y<
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actual cost 实际成本 \%=GM
J^[p
actual expenditure 实际开支;实际支出 d5 U?*
actual income 实际入息;实际收入;实际收益 BRSOE U\=
actual market 现货市场 Aw7oyC!
actual price 现货价;实际价格 Hi V7
actual profit 实际利润 fWutB5
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actual quotation 实盘;实际价位;实际报价 @d/Wa=K
actual year basis 按实际年度计算 Qj:`[#3?2
actuals 实货 &_1Ivaen6
actuarial investigation 精算调查 #KFpT__F
actuarial principle 精算原则 RWfC2$z
actuarial report 精算师报告 ,)u7P Ms
Actuarial Society of Hong Kong 香港精算学会 G; onJ>
actuarial valuation 精算师估值 J.t tJOP
actuary 精算师 U/p|X)
ad referendum agreement 暂定协议;有待覆核的协定 x JXPt
m
ad valorem duty 从价税;按值征税 :4HZ>!i
ad valorem duty system 从价税制 ggP#2I\
ad valorem fee 从价费
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ad valorem tariff 从价关税 4/_@ F>I_
additional allowance 额外免税额 @_:Jm
tH<
additional amount for unexpired risk 未过期风险的额外款额 Y\Grf$e
additional assessable profit 补加应评税利润 pz
uR H1[
additional assessment 补加评税
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additional commitment 额外承担 =
nIl$9
additional commitment vote 额外承担拨款 K1*oYH B
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q-k~L\Ys
additional dependent parent allowance 供养父母额外免税额 <aScA`\B#
additional provision 额外拨款 K4.GAGd
additional stamp duty 附加印花税 XFS"~{
additional tax 补加税罚款;补加税款 <"}Gvi
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &IZthJqV
adjudged bankrupt 被裁定破产 H.H$5(?O
adjudicated bankrupt 裁定破产人 $t1XoL
adjudication fee 裁定费;评定印花税额手续费;评估契据费 4Iq-4
IG(
adjudication of bankruptcy 裁定破产;宣告破产 O)Wc\-
adjudication of insolvency 裁定无力偿还债务 `8D)j>Yh~
adjusted actual 经调整的实数;调整后的实数 Bkq3-rX\
adjusted current assets 经调整的流动资产;调整后的流动资产 C{5^UCJkg
adjusted figure 经调整的数字;调整后的数额 )|Il@unp/
adjusted liabilities 经调整的负债;调整后的负债 ]TTQ;F
adjusted loss 经调整的亏损;调整后的亏损 P.j0 Xlof
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*GJ
REC
adjusted profit 经调整的利润;调整后的利润 eG
F{.]
adjusted surplus 经调整的盈余额;调整后的盈余额 qRX:eo
adjusted value 经调整的价值;调整后的价值 c^%vyBMY
adjustment 调整;修订;理算〔保险〕 $@R[$/
adjustment centre 调剂中心 "c'K8,+?
adjustment lag 调整过程的时间差距;调整时差 q|EE
em
adjustment mechanism 调整机制
}}cS-p
adjustment of loss 亏损调整 uFXu9f+
adjustment process 调整过程;调整程序 FlqE!6[[
adjustment range 调整幅度
83|7#L
administered exchange rate 受管制汇率 yn;sd+:z