A: s %\-E9
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A share A股;甲类股份 @{tz:f
abatement of tax 减税;减扣免税额 q0R -7O(
ABN AMRO Bank N.V. 荷兰银行 D}8[bWF
above-the-line expenditure 线上项目支出;经常预算支出 /Uy"M:|V1
above-the-line receipt 线上项目收入;经常预算收入 hD*SpVIU
ABSA Asia Limited 南非联合亚洲有限公司 n'kG] Q
absolute change 绝对数值变更 x&Kh>PVh\
absolute expenditure 实际开支 -^h' >.
absolute guideline figure 绝对准则数字 (w/T-*
absolute interest 绝对权益 -0{r>,&Mm
absolute order of discharge 绝对破产解除令 ?3zc=J"t
absolute profit margin 绝对利润幅度 ah0`KxO]
absolute value 实值;绝对值 EL 8<U
absolutely vested interest 绝对既得权益
+:!7L=N#
absorbed cost 已吸收成本;已分摊成本 PV\+P6aIb
absorption 吸收;分摊;合并 r@t9Ci=}
absorption rate 吸收率;摊配率;分摊率 f"SD/]q-
ACB Finance Limited 亚洲商业财务有限公司 $ig0j`
acceptable form of reciprocity 合理的互惠条件 T)TfB(
acceptable rate 适当利率;适当汇率 ,J^b0@S
acceptance agreement 承兑协议 h"_;IUZ!
acceptance for honour 参加承兑 4;]hK!AXS
acceptor 承兑人;接受人;受票人 r6}
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acceptor for honour 参加承兑人 J1I ;Jgql(
accident insurance 意外保险 i}mVQ\j5
Accident Insurance Association of Hong Kong 香港意外保险公会 q?DTMKx
accident insurance scheme 意外保险计划 <[\`qX
accident year basis 意外年度基准 (b~T]3Es
accommodation 通融;贷款 n;+LH9
accommodation bill 通融票据;空头票据 -$jEfi4I
accommodation party 汇票代发人 vV6I0
account balance 帐户余额;帐户结余 2ZMb<b4H
account book 帐簿 -Rd/Gx
account collected in advance 预收款项 S^>,~R.TX
account current book 往来帐簿 ^O<&f D
account of after-acquired property 事后取得的财产报告 A1D^a,
account of defaulter 拖欠帐目 (@<c6WS
account payable 应付帐款 ,p2s:&"
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >x+6{^}Q >
account receivable 应收帐款 vss(twg
account receivable report 应收帐款报表 %]DP#~7[|
account statement 结单;帐单;会计财务报表 qx8fRIK%
account title 帐户名称;会计科目 'y2nN=CN
accountant's report 会计师报告 !GLz)#SBl
Accountant's Report Rules 会计师报告规则 hp*/#D
accounting and auditing procedure 会计与审计程序;会计与核数程序 A3no~)wZn
Accounting Arrangements 《会计安排》 7;sj%U^'l
accounting basis 会计基础 -pa )K"z
accounting by Official Receiver 破产管理署署长呈交的帐目 t.&Od;\[/
Accounting Circular 《会计通告》 I)cFG{~L
accounting class 会计类别 ?NR A:t(}
accounting date 记帐日期;会计结算日期 {G}.b)9FG
accounting for money 款项核算 xtE_=5$~
Accounting Officer 会计主任 jN>{'TqW4
accounting period 会计报告期;会计期 !\i\}feb
accounting policy 会计政策;会计方针 /#-C4
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accounting practice 会计惯例 'EF9Zt8
accounting principle 会计准则 u7[ykyV
accounting record 会计记录 #PanfYR
accounting report 会计报告 X*39c
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O-cbX/d
Accounting Society of China 中国会计学会 ##;Er47@^
accounting statement 会计报表 n'01Hh`0
accounting system 会计制度;会计系统 04'~ta(t
accounting transaction 会计事项;帐务交易 H]p!\H
accounting treatment 会计处理 WObvbaK
accounting year 会计年度 qg!|l7e
accretion 增值;添加 8p9bCE>\
accrual 应计项目;应累算数目 C\nhqkn
accrual basis 应计制;权责发生制 =f
ve/_Q~
accrual basis accounting 应计制会计;权责发生制会计 f3{MvAy[
accrue 应累算;应计 MHai%E
accrued benefit 应累算利益 lR[qqFR
accrued charges 应计费用
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accrued cumulative preference share dividend 应累算的累积优先股股息 7L@K _ZJ
accrued expenses 应累算费用 ;A'Z4=*~
accrued interest payable 应付利息;应计未付利息 \2}bi:e6
accrued interest receivable 应收利息;应计未收利息 kRD%b[*d
accrued right 累算权益 jhu&&==\f
accruing profit 应累算的利润 !{)tSipd
accumulated fiscal reserve 累积财政储备 s#DaKPC
accumulated profit 累积利润;滚存溢利 k.^coI5
accumulated reserve 累积储备 2eC(Ijq[a
accumulation of surplus income 累积收益盈余 Tp?y8r
acquired assets 既得资产 2fS[J'-o
acquisition 收购;购置;取得 &S]@Ot<z
acquisition cost 购置成本 )\be2^p
acquisition expenses 购置费用 )m{Ye0!RD
acquisition of 100% interest 收购全部股权 ?a8(azn
acquisition of control 取得控制权 rEv*)W
acquisition of fixed assets 购置固定资产 P=&o%K,:f
acquisition of shell “买壳” I_%a{$Gjl
acquisition price 收购价 &jczO-R^
act of God 天灾 \&3"<6xA
acting partner 执事合伙人 q7Dw_<
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,FMx5$
active partner 积极参与的合伙人 ~L_hZso4
active trading 交投活跃 \,&co
actual circulation 实际流通 \nB8WSvk2W
actual cost 实际成本 vRxM4O~"
actual expenditure 实际开支;实际支出 Ru>uL@w
actual income 实际入息;实际收入;实际收益 f7~9|w&
actual market 现货市场 )aao[_ZS
actual price 现货价;实际价格 !$Tw^
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actual profit 实际利润 dT$M y`>
actual quotation 实盘;实际价位;实际报价 ]f: v,a
actual year basis 按实际年度计算 M=*bh5t%]
actuals 实货 L%$|^T=%
actuarial investigation 精算调查 E55t*^`
actuarial principle 精算原则 ;w-qHha
actuarial report 精算师报告 )0e2ic/
Actuarial Society of Hong Kong 香港精算学会 @~"anqT`
actuarial valuation 精算师估值 ?N=m<fn
actuary 精算师 80 Y\|)
ad referendum agreement 暂定协议;有待覆核的协定 ~+
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ad valorem duty 从价税;按值征税 ND,Kldji
ad valorem duty system 从价税制 ^/=#UQ*k
ad valorem fee 从价费 P"?FnTbv[
ad valorem tariff 从价关税 N2$I}q%
additional allowance 额外免税额 +|{RE.DL
additional amount for unexpired risk 未过期风险的额外款额 i Q6epg1wB
additional assessable profit 补加应评税利润 G,<T/f
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additional assessment 补加评税 zrv#Xa!O\
additional commitment 额外承担 d90Z,nex
additional commitment vote 额外承担拨款 zT|)uP*
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 maY4g&'f
additional dependent parent allowance 供养父母额外免税额 \U?n+6 7g
additional provision 额外拨款 *;U'[H3Q
additional stamp duty 附加印花税 JwRF(1_sM
additional tax 补加税罚款;补加税款 ?D)<,
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ;HBCUe<_
adjudged bankrupt 被裁定破产 IU]^&e9u
adjudicated bankrupt 裁定破产人 ror|R@;y
adjudication fee 裁定费;评定印花税额手续费;评估契据费 y}K\%;`[a
adjudication of bankruptcy 裁定破产;宣告破产 [;.`,/
adjudication of insolvency 裁定无力偿还债务 -MugnB6
adjusted actual 经调整的实数;调整后的实数 =!UR=Hq
adjusted current assets 经调整的流动资产;调整后的流动资产 0\~Z5k`IT
adjusted figure 经调整的数字;调整后的数额 *tX{MSYW
adjusted liabilities 经调整的负债;调整后的负债
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adjusted loss 经调整的亏损;调整后的亏损 tYqs~B3
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 BH@)QVs-
adjusted profit 经调整的利润;调整后的利润
g3sUl&K
adjusted surplus 经调整的盈余额;调整后的盈余额 1?Aga,~k:a
adjusted value 经调整的价值;调整后的价值 &Q=ZwC7#
adjustment 调整;修订;理算〔保险〕 $BDBN_p
adjustment centre 调剂中心 ,chf~-d
adjustment lag 调整过程的时间差距;调整时差 )Vk6;__
adjustment mechanism 调整机制 =AEz9d ciS
adjustment of loss 亏损调整 rf9_
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adjustment process 调整过程;调整程序 ;C/bJEgdd
adjustment range 调整幅度 zggB$5
administered exchange rate 受管制汇率 Hv<'dt
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