A: ulM6R/V:?
R:7j`gHJ|9
A share A股;甲类股份 ]=5nC
)|
abatement of tax 减税;减扣免税额 =Z
^=
ABN AMRO Bank N.V. 荷兰银行 !C&!Wj
above-the-line expenditure 线上项目支出;经常预算支出 vAW+ ,Rfj
above-the-line receipt 线上项目收入;经常预算收入 :-x F=Y(;
ABSA Asia Limited 南非联合亚洲有限公司 &r\pQ};
absolute change 绝对数值变更 R8
1z|+c|_
absolute expenditure 实际开支 b[<Q_7~2
absolute guideline figure 绝对准则数字 OS c&n>\t
absolute interest 绝对权益 ]d]tQPEU
absolute order of discharge 绝对破产解除令 P$MAURFm
absolute profit margin 绝对利润幅度 gie}k)&M
absolute value 实值;绝对值 Y
}*[Krw
absolutely vested interest 绝对既得权益 D]nVhOg|
absorbed cost 已吸收成本;已分摊成本 (;^VdiJ
absorption 吸收;分摊;合并 _9!_fIY
absorption rate 吸收率;摊配率;分摊率 tA?P$5?-*
ACB Finance Limited 亚洲商业财务有限公司 >mzK96
acceptable form of reciprocity 合理的互惠条件 jBexEdH
acceptable rate 适当利率;适当汇率 /p|]*={
acceptance agreement 承兑协议 8NLTq|sW
acceptance for honour 参加承兑 :(A5,$
acceptor 承兑人;接受人;受票人 %zg&eFRHI
acceptor for honour 参加承兑人 ]m0MbA
accident insurance 意外保险 wTBp=)1)f
Accident Insurance Association of Hong Kong 香港意外保险公会 0w?\KHT
accident insurance scheme 意外保险计划 N~H9|CX
accident year basis 意外年度基准 IZ /M d@C
accommodation 通融;贷款 D0(QZrVa
accommodation bill 通融票据;空头票据 R3;GMe@D#
accommodation party 汇票代发人 ?A7&SdJaO
account balance 帐户余额;帐户结余 ?YR/'Vq97
account book 帐簿 |ToCRM
account collected in advance 预收款项 "7_6iB&@<
account current book 往来帐簿 3rX5haD\
account of after-acquired property 事后取得的财产报告 1X\dH<B}
account of defaulter 拖欠帐目 [G{{f
account payable 应付帐款 _iBNy
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Q5'DV!0aSv
account receivable 应收帐款 X^4HYm
account receivable report 应收帐款报表 P E1F3u>O
account statement 结单;帐单;会计财务报表 vluA46c
account title 帐户名称;会计科目 {4"!~W
accountant's report 会计师报告 9kj71Jp&}
Accountant's Report Rules 会计师报告规则 HpI[Af}l
accounting and auditing procedure 会计与审计程序;会计与核数程序 M/
@1;a@\
Accounting Arrangements 《会计安排》 2T!pFcc
accounting basis 会计基础 4}B9y3W:v
accounting by Official Receiver 破产管理署署长呈交的帐目 aNgaV$|2a
Accounting Circular 《会计通告》 F)4Y;;#
accounting class 会计类别 yRaB\'
accounting date 记帐日期;会计结算日期 F Vkb9(WW
accounting for money 款项核算 oGpyuB@A/
Accounting Officer 会计主任 l v]TE"
accounting period 会计报告期;会计期 -E1b5i;f
accounting policy 会计政策;会计方针 l;$HGoJ
accounting practice 会计惯例 i
,>yIPBU!
accounting principle 会计准则 xcfEL_'o
accounting record 会计记录 |<&9_Aq_
accounting report 会计报告 @]u nqCO
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;RNU`Ip
Accounting Society of China 中国会计学会 ]dB6--
accounting statement 会计报表 F8S -H"
accounting system 会计制度;会计系统 Y85M$]e,
accounting transaction 会计事项;帐务交易 1au1DvH
accounting treatment 会计处理 0?525^
accounting year 会计年度 ia!t~~f
accretion 增值;添加 9:N@+;|T
accrual 应计项目;应累算数目 \O
9j+L"
accrual basis 应计制;权责发生制 C*kGB(H7
accrual basis accounting 应计制会计;权责发生制会计 .XR`iXY
accrue 应累算;应计 D}59fWz@
accrued benefit 应累算利益 }6SfI;
accrued charges 应计费用 ]Ga }+^
accrued cumulative preference share dividend 应累算的累积优先股股息 cA_77#<8
accrued expenses 应累算费用 D4%5T>^LW[
accrued interest payable 应付利息;应计未付利息 _gZ8UZ)
accrued interest receivable 应收利息;应计未收利息 47s
<xQy
accrued right 累算权益 24Lo.
accruing profit 应累算的利润 T% J;~|
accumulated fiscal reserve 累积财政储备 -?gr3rV@
accumulated profit 累积利润;滚存溢利 y\&GPr
accumulated reserve 累积储备 YnC7e2
accumulation of surplus income 累积收益盈余 [*ylC,w
acquired assets 既得资产 i{zg{$ U
acquisition 收购;购置;取得 (6i)m
c(
acquisition cost 购置成本 vKYdYa\
acquisition expenses 购置费用 [|PVq#(
acquisition of 100% interest 收购全部股权 37'@,*m`
acquisition of control 取得控制权 ZzET8?8
acquisition of fixed assets 购置固定资产 %KL"f
acquisition of shell “买壳” Eyu]0+
acquisition price 收购价 =~Oi:+L
act of God 天灾 4Eh 2sI
acting partner 执事合伙人 pE(\q+1<
active market 买卖活跃的市场;交投畅旺的市场;旺市 >}{'{
Z
&
active partner 积极参与的合伙人 %/!n
]g-
active trading 交投活跃 <I
.p{Z
actual circulation 实际流通 5&]|p'"W\
actual cost 实际成本 ~qe9U 0
actual expenditure 实际开支;实际支出 $!P(Q
actual income 实际入息;实际收入;实际收益 ]nE_(*w
actual market 现货市场 {B$cd?}
actual price 现货价;实际价格 a86m?)-c
actual profit 实际利润 ~#3h-|]*
actual quotation 实盘;实际价位;实际报价 uJVu:E.#1
actual year basis 按实际年度计算 5qo^SiB.
actuals 实货 O
8#}2
actuarial investigation 精算调查 .`4N#EjP
actuarial principle 精算原则 +tFm DDx=
actuarial report 精算师报告 1.WdxMpW9
Actuarial Society of Hong Kong 香港精算学会 vaQZ1a,
actuarial valuation 精算师估值 z-(@j;.
actuary 精算师 p] kpDx[9
ad referendum agreement 暂定协议;有待覆核的协定 ;n?72&h
ad valorem duty 从价税;按值征税 hYRGIpu5
ad valorem duty system 从价税制 `M?C(
ad valorem fee 从价费 n]I_LlbY
ad valorem tariff 从价关税 sX
m8KV
additional allowance 额外免税额 }}Ah-QU
additional amount for unexpired risk 未过期风险的额外款额 *yp}#\rk
additional assessable profit 补加应评税利润 q]Gym 7o
additional assessment 补加评税 ~@
=:
I
additional commitment 额外承担 {?*3Ou
additional commitment vote 额外承担拨款 '@'~_BBZP
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?Pz:H/$
additional dependent parent allowance 供养父母额外免税额 V&4)B &W
additional provision 额外拨款 UEmNT9V
additional stamp duty 附加印花税 F,{M!dL
additional tax 补加税罚款;补加税款 \zA$|)
x
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 O)C
y4[
adjudged bankrupt 被裁定破产 ;8m_[gfw
adjudicated bankrupt 裁定破产人 fhqc[@Y[
adjudication fee 裁定费;评定印花税额手续费;评估契据费 \.p{~Hv
adjudication of bankruptcy 裁定破产;宣告破产 H|>dF)%p
j
adjudication of insolvency 裁定无力偿还债务 W,Q"?(+]B
adjusted actual 经调整的实数;调整后的实数 P1DYjm[
+D
adjusted current assets 经调整的流动资产;调整后的流动资产 #UGtYD}"
adjusted figure 经调整的数字;调整后的数额 Sd?:+\bS;
adjusted liabilities 经调整的负债;调整后的负债 t{t*.{w
adjusted loss 经调整的亏损;调整后的亏损 <%klrQya
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 S N_!o2F2
adjusted profit 经调整的利润;调整后的利润 :Bc)1^I
adjusted surplus 经调整的盈余额;调整后的盈余额 zp[Uh]-dMK
adjusted value 经调整的价值;调整后的价值 pUby0)}t
adjustment 调整;修订;理算〔保险〕 @2Xw17[f35
adjustment centre 调剂中心 VyK]:n<5Q
adjustment lag 调整过程的时间差距;调整时差 vH_QSx;C#
adjustment mechanism 调整机制 D-*`b&i48
adjustment of loss 亏损调整 K~**. NF-n
adjustment process 调整过程;调整程序 J^[>F
{8!n
adjustment range 调整幅度 `oN~
administered exchange rate 受管制汇率 N}x\Ll