A: N$&)gI:
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A share A股;甲类股份 #/"?.Z;SSH
abatement of tax 减税;减扣免税额 PvHX#wJ
ABN AMRO Bank N.V. 荷兰银行 YB`
1S
above-the-line expenditure 线上项目支出;经常预算支出 v?6g.
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above-the-line receipt 线上项目收入;经常预算收入 bX*>Zm
ABSA Asia Limited 南非联合亚洲有限公司 a+!r5689
absolute change 绝对数值变更 C3k[ipCN
absolute expenditure 实际开支 e-E0Bp
absolute guideline figure 绝对准则数字 5EX
Ghc'
absolute interest 绝对权益 a8w/#!^34
absolute order of discharge 绝对破产解除令 Al}D~6MD
absolute profit margin 绝对利润幅度 DH IC:6EY
absolute value 实值;绝对值 q0t}
absolutely vested interest 绝对既得权益 =PM6:3aKh
absorbed cost 已吸收成本;已分摊成本 Y'&rSHI"
absorption 吸收;分摊;合并
^}Wk
absorption rate 吸收率;摊配率;分摊率 UI]UxEJ
ACB Finance Limited 亚洲商业财务有限公司 v?O6|0#x
acceptable form of reciprocity 合理的互惠条件 U*Sjb%
Qb
acceptable rate 适当利率;适当汇率 XbaUmCuh
acceptance agreement 承兑协议 %mF Z!(
acceptance for honour 参加承兑 n.l7V<1
acceptor 承兑人;接受人;受票人 tX.fbL@T
acceptor for honour 参加承兑人 oVAY}q|wU
accident insurance 意外保险 Oaj$Z-
f
Accident Insurance Association of Hong Kong 香港意外保险公会 /:GeXDJw
accident insurance scheme 意外保险计划 !5^&?plC@
accident year basis 意外年度基准 EK 8r V
accommodation 通融;贷款 wg}rMJoG|
accommodation bill 通融票据;空头票据 [sc4ULS &
accommodation party 汇票代发人 U32&"&";c
account balance 帐户余额;帐户结余 c,L{Qv"n{
account book 帐簿 #E
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account collected in advance 预收款项 N~!
GAaD
account current book 往来帐簿 XF Cwa
account of after-acquired property 事后取得的财产报告 {b,#l]v
account of defaulter 拖欠帐目 1e)5D& njS
account payable 应付帐款 s`dwE*~
account payee only [A/C payee only] 只可转帐;存入收款人帐户
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account receivable 应收帐款 @AfC$T
account receivable report 应收帐款报表 5sZqX.XVF
account statement 结单;帐单;会计财务报表 HceZT e@
account title 帐户名称;会计科目 "lnI@t{o
accountant's report 会计师报告 ^&!iq K2o
Accountant's Report Rules 会计师报告规则 _t-e.2a
v
accounting and auditing procedure 会计与审计程序;会计与核数程序 ozUsp[W >
Accounting Arrangements 《会计安排》 (Kg( 6E,
accounting basis 会计基础 L|y9T{s
accounting by Official Receiver 破产管理署署长呈交的帐目 Dd'4W
Accounting Circular 《会计通告》 aB ^`3J
accounting class 会计类别 LUKt!I0l
accounting date 记帐日期;会计结算日期 4S\S t<
accounting for money 款项核算 L)QAI5
o:3
Accounting Officer 会计主任 LB\+*P6QM
accounting period 会计报告期;会计期 S%IhpTSe6
accounting policy 会计政策;会计方针 z/P^Bx]r
accounting practice 会计惯例 OhiY <
accounting principle 会计准则 t2_pwd*B
accounting record 会计记录 hOM#j
accounting report 会计报告 >k9W+mk
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $*qQ/hi
Accounting Society of China 中国会计学会 e\95X{_'
accounting statement 会计报表 i~ITRi@
accounting system 会计制度;会计系统 :Oh*Q(>
accounting transaction 会计事项;帐务交易 @p[ml m
accounting treatment 会计处理 20`QA
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accounting year 会计年度 cL+bMM$4r~
accretion 增值;添加 b~Un=-@5a
accrual 应计项目;应累算数目 /D,<2>o
accrual basis 应计制;权责发生制 ZRn!z`.0
accrual basis accounting 应计制会计;权责发生制会计 PM8*/4Cu.5
accrue 应累算;应计 /L;
c -^
accrued benefit 应累算利益 w\%AR1,rs
accrued charges 应计费用 P*g:rg
accrued cumulative preference share dividend 应累算的累积优先股股息 {1L{
accrued expenses 应累算费用 <o: O<p@6
accrued interest payable 应付利息;应计未付利息 ftRzgW);
accrued interest receivable 应收利息;应计未收利息 |wkUnn4UB8
accrued right 累算权益 Ocf :73t
accruing profit 应累算的利润 ;R*tT%Z,
accumulated fiscal reserve 累积财政储备 I;UCKoFT
accumulated profit 累积利润;滚存溢利 LB/1To
accumulated reserve 累积储备 UI_u:a9Q/
accumulation of surplus income 累积收益盈余 W/G75o~6
acquired assets 既得资产 @XN*H- |
acquisition 收购;购置;取得 cL^r^kL("
acquisition cost 购置成本 D[Kq`
acquisition expenses 购置费用 .2x`Fj;o1
acquisition of 100% interest 收购全部股权 m/p:W/0L
acquisition of control 取得控制权 J{r3y&:
acquisition of fixed assets 购置固定资产 6fV;V:1{
acquisition of shell “买壳” zw}Wm4OH
acquisition price 收购价 qs3V2lvYw{
act of God 天灾 xi}3)5
acting partner 执事合伙人 +qee8QH
active market 买卖活跃的市场;交投畅旺的市场;旺市 i _YJq;(
active partner 积极参与的合伙人 w'&QNm>
active trading 交投活跃 *DuP~8
actual circulation 实际流通 ~!#2s'
actual cost 实际成本 zdgSq
v
actual expenditure 实际开支;实际支出 dH~i
actual income 实际入息;实际收入;实际收益 Ybp';8V
actual market 现货市场 0
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actual price 现货价;实际价格 <4RP:2#
actual profit 实际利润 gn6 @x
actual quotation 实盘;实际价位;实际报价 0xzS9
actual year basis 按实际年度计算 ;bYLQ
actuals 实货 W3]?>sLE*
actuarial investigation 精算调查 6rh^?B
actuarial principle 精算原则 A9kn\U92
actuarial report 精算师报告 \PM5B"MDZ
Actuarial Society of Hong Kong 香港精算学会 gmdA1$c
actuarial valuation 精算师估值 ?h3t"9
actuary 精算师 qV:TuR-|w
ad referendum agreement 暂定协议;有待覆核的协定 I0v4TjHH
ad valorem duty 从价税;按值征税 ^wMZG'/
ad valorem duty system 从价税制 iE* Y@E5x0
ad valorem fee 从价费 _g%h:G&^
ad valorem tariff 从价关税 +J
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additional allowance 额外免税额 bxvp
j
additional amount for unexpired risk 未过期风险的额外款额 hs?cV)hDS
additional assessable profit 补加应评税利润 3<X*wVi)NN
additional assessment 补加评税 "q3W&@
additional commitment 额外承担 ^9
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additional commitment vote 额外承担拨款 Zz^!QlF
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;[! W*8.c
additional dependent parent allowance 供养父母额外免税额 rk< 3
QXv
additional provision 额外拨款 mM\jU5P:^
additional stamp duty 附加印花税 a"whg~
additional tax 补加税罚款;补加税款 %]fi;Z
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 I@l }%L
adjudged bankrupt 被裁定破产 y /OPN<=*
adjudicated bankrupt 裁定破产人 FSA"U9 w<
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~zyD=jxP9
adjudication of bankruptcy 裁定破产;宣告破产 v<V9Z
<ub
adjudication of insolvency 裁定无力偿还债务 'I5~<"E
adjusted actual 经调整的实数;调整后的实数 QO <.l`F
adjusted current assets 经调整的流动资产;调整后的流动资产 }<mK79m
adjusted figure 经调整的数字;调整后的数额 7"s8G7
adjusted liabilities 经调整的负债;调整后的负债 ?vV&tqnx%
adjusted loss 经调整的亏损;调整后的亏损 r"=6s/q7
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 BiD}C
adjusted profit 经调整的利润;调整后的利润 7|^5E*8/
adjusted surplus 经调整的盈余额;调整后的盈余额 -"/l)1ox,
adjusted value 经调整的价值;调整后的价值 qExmf%q:q
adjustment 调整;修订;理算〔保险〕 zz1]6B*eX
adjustment centre 调剂中心
:qrCqFl
adjustment lag 调整过程的时间差距;调整时差
gYW
adjustment mechanism 调整机制 T}y@ a^#
adjustment of loss 亏损调整 _aK4[*jnqh
adjustment process 调整过程;调整程序 @{o3NR_
adjustment range 调整幅度 %617f=(E?!
administered exchange rate 受管制汇率 }o2e&.$4d