A: e7,iO#@:m
enG6T
A share A股;甲类股份 bcM#KA
abatement of tax 减税;减扣免税额 nyQFS
ABN AMRO Bank N.V. 荷兰银行 3
%DA {
above-the-line expenditure 线上项目支出;经常预算支出 ujz
%0Mq;
above-the-line receipt 线上项目收入;经常预算收入 4c2P%X(
C
ABSA Asia Limited 南非联合亚洲有限公司 rA`zuYo
absolute change 绝对数值变更 V]q{N-Iq
absolute expenditure 实际开支 ?b#?Vz
absolute guideline figure 绝对准则数字 zNE!m:
s
absolute interest 绝对权益 V2g$"W?3
absolute order of discharge 绝对破产解除令 Jk{>*jYk`
absolute profit margin 绝对利润幅度 H kg@M?(
absolute value 实值;绝对值 .Z_U]_(
absolutely vested interest 绝对既得权益 T{uktIO/
absorbed cost 已吸收成本;已分摊成本 X[@>1tl
absorption 吸收;分摊;合并 <(f4#BP
absorption rate 吸收率;摊配率;分摊率 1/cb;:h>
ACB Finance Limited 亚洲商业财务有限公司 m9L+|r
acceptable form of reciprocity 合理的互惠条件 Ne^#5 T
acceptable rate 适当利率;适当汇率 +D
h=D*
acceptance agreement 承兑协议 J
YSw!!eC
acceptance for honour 参加承兑 ="A[*:hC"
acceptor 承兑人;接受人;受票人 ]G1j\ wnF
acceptor for honour 参加承兑人 ~B=\![
accident insurance 意外保险 MO _9Yi
Accident Insurance Association of Hong Kong 香港意外保险公会 $35Oyd3s<
accident insurance scheme 意外保险计划 +ixDB0"\
accident year basis 意外年度基准 \&TTe8
accommodation 通融;贷款 fx;5j;
accommodation bill 通融票据;空头票据 nn=JM7e\9
accommodation party 汇票代发人 hA@X;Mh^w
account balance 帐户余额;帐户结余 F)gL=6h
account book 帐簿 ?5(L.XFm
account collected in advance 预收款项 M2s
account current book 往来帐簿 s &.Z;X
account of after-acquired property 事后取得的财产报告 ADR`j;2
account of defaulter 拖欠帐目 W2<X 5'
account payable 应付帐款
0(i`~g5
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2f:'~ P56
account receivable 应收帐款 A%GJ|h,i
account receivable report 应收帐款报表 3/ [=
account statement 结单;帐单;会计财务报表 iEU(1?m2-
account title 帐户名称;会计科目 M}nalr+#
accountant's report 会计师报告 %kc g#p+tE
Accountant's Report Rules 会计师报告规则 PN'8"8`{
accounting and auditing procedure 会计与审计程序;会计与核数程序 Xs!eV
Accounting Arrangements 《会计安排》 TM"-X\e~{
accounting basis 会计基础 JfVayI=
accounting by Official Receiver 破产管理署署长呈交的帐目 xS(sR x+A
Accounting Circular 《会计通告》 `3+U6>U [
accounting class 会计类别 B}M J?uvA
accounting date 记帐日期;会计结算日期 hCDI;'ls
accounting for money 款项核算 VLO>{"{'
Accounting Officer 会计主任 HhpP}9P;
accounting period 会计报告期;会计期 \O0fo^+U,,
accounting policy 会计政策;会计方针 mi-\PD>X
accounting practice 会计惯例 4/h2_
accounting principle 会计准则 ;T_9;RU<'b
accounting record 会计记录 G{"1I
accounting report 会计报告 w1}[lq@
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.U1dcL6
Accounting Society of China 中国会计学会 3jI.!xD`
accounting statement 会计报表 g@U#Y#b@"
accounting system 会计制度;会计系统 $b
o^UYZ6
accounting transaction 会计事项;帐务交易 6
%=BYDF
accounting treatment 会计处理 ko:I.6- K
accounting year 会计年度 <
G&v
accretion 增值;添加 7'8O*EoB'
accrual 应计项目;应累算数目 :D,YR(])
accrual basis 应计制;权责发生制 /Mk)H
d
accrual basis accounting 应计制会计;权责发生制会计 :
1{j&$
accrue 应累算;应计 0GR9opZtA
accrued benefit 应累算利益 {jVFlKP>
accrued charges 应计费用 q-RGplx
accrued cumulative preference share dividend 应累算的累积优先股股息 Yn#8uaU
accrued expenses 应累算费用 H|!s.
accrued interest payable 应付利息;应计未付利息 F9<OKcXH
accrued interest receivable 应收利息;应计未收利息 o2|(0uN'
accrued right 累算权益
RasoO
j$
accruing profit 应累算的利润 - VE#:&
accumulated fiscal reserve 累积财政储备 w\
mF2h
accumulated profit 累积利润;滚存溢利 x3P@AC$\
accumulated reserve 累积储备 y8 N b8m
accumulation of surplus income 累积收益盈余 K]u|V0c
acquired assets 既得资产 |-mazvA
acquisition 收购;购置;取得 6+FON$8
acquisition cost 购置成本 Z`*cI
acquisition expenses 购置费用 Om^/tp\
acquisition of 100% interest 收购全部股权 K$
&wO.
acquisition of control 取得控制权 toWmm(7v
acquisition of fixed assets 购置固定资产 saT9%?4-
acquisition of shell “买壳” wY95|QS
acquisition price 收购价 }-vBRY
act of God 天灾 \1!k)PZdTW
acting partner 执事合伙人 n,F00YR
active market 买卖活跃的市场;交投畅旺的市场;旺市 K$.zO4
active partner 积极参与的合伙人 wI4;/w>
active trading 交投活跃 KR
tu@;?
actual circulation 实际流通 'l:2R,cP
actual cost 实际成本 "uCQm '
actual expenditure 实际开支;实际支出 `[KhG)Y7t
actual income 实际入息;实际收入;实际收益 Z]Y4NO;
actual market 现货市场 sfV.X:ev
actual price 现货价;实际价格 1FJ[_l
actual profit 实际利润 rTm{-b)r
actual quotation 实盘;实际价位;实际报价 m\f_u*
actual year basis 按实际年度计算 eTc`FXw`
actuals 实货 E1C_d'
actuarial investigation 精算调查
@NIypi$T
actuarial principle 精算原则 ]'Yw#YB
actuarial report 精算师报告 wb[(_@eZ
Actuarial Society of Hong Kong 香港精算学会 =#tQIhX`
actuarial valuation 精算师估值 gp HwiFc
actuary 精算师 G|lI=Q3f
ad referendum agreement 暂定协议;有待覆核的协定 gp)ds^
ad valorem duty 从价税;按值征税 Q.1ohj0)
ad valorem duty system 从价税制 S:YL<_oI|
ad valorem fee 从价费 :#}`uR,D/
ad valorem tariff 从价关税 }#8uXA
additional allowance 额外免税额 F4Uk+|]Bu
additional amount for unexpired risk 未过期风险的额外款额 {wP|b@(1t
additional assessable profit 补加应评税利润 b0X[x{k"
additional assessment 补加评税 dmz3O(]$
additional commitment 额外承担 \DqxS=o;
additional commitment vote 额外承担拨款 _zh5KP[{
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _w;+Jh
additional dependent parent allowance 供养父母额外免税额 dLf8w>i`T
additional provision 额外拨款 =LxmzQO#
additional stamp duty 附加印花税 h*UUtLi%WU
additional tax 补加税罚款;补加税款 r%pFq1/'!
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 05B+WJ1
adjudged bankrupt 被裁定破产 rbPs~C-[
adjudicated bankrupt 裁定破产人 8>q%1]X
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >e;STU
adjudication of bankruptcy 裁定破产;宣告破产 )|R9mW=k9P
adjudication of insolvency 裁定无力偿还债务 sK0VT"7K
adjusted actual 经调整的实数;调整后的实数 >8fH5
adjusted current assets 经调整的流动资产;调整后的流动资产 Fz&i
lB
adjusted figure 经调整的数字;调整后的数额 V^I/nuy
adjusted liabilities 经调整的负债;调整后的负债 7[BL 1HI*
adjusted loss 经调整的亏损;调整后的亏损 }G+A_HF ^
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 (Fzh1#
adjusted profit 经调整的利润;调整后的利润 j7#GqVS'
adjusted surplus 经调整的盈余额;调整后的盈余额 h(Ed%
adjusted value 经调整的价值;调整后的价值 %uVJLz
adjustment 调整;修订;理算〔保险〕 X3{1DY3@u
adjustment centre 调剂中心 ACO4u<M)
adjustment lag 调整过程的时间差距;调整时差
2j7d$y*'
adjustment mechanism 调整机制 b',bi.FH
adjustment of loss 亏损调整 WgJAr73
l
adjustment process 调整过程;调整程序 qLi9ym, ]
adjustment range 调整幅度 ""3m!qn#
administered exchange rate 受管制汇率 $sF#Na4^