A: "AuU5G 9'I
lj US-6
A share A股;甲类股份 yDORL|
E'
abatement of tax 减税;减扣免税额 'pa8h L
ABN AMRO Bank N.V. 荷兰银行 V\m51H1mqo
above-the-line expenditure 线上项目支出;经常预算支出 O>c2*9PM
above-the-line receipt 线上项目收入;经常预算收入 s
+
Q'\?
ABSA Asia Limited 南非联合亚洲有限公司 i6-&$<
absolute change 绝对数值变更 K%@#a}kRb
absolute expenditure 实际开支 b/]@G05>>
absolute guideline figure 绝对准则数字 hfL
8]d-
absolute interest 绝对权益 Ly_.%f
absolute order of discharge 绝对破产解除令 By;{Y[@rS
absolute profit margin 绝对利润幅度 )e?6 Ncy
absolute value 实值;绝对值 JY0}#FtgV
absolutely vested interest 绝对既得权益 !h.bD/?K
absorbed cost 已吸收成本;已分摊成本 QUb#84
absorption 吸收;分摊;合并 )VM'^sV?
absorption rate 吸收率;摊配率;分摊率 .a_xQ]eQ
ACB Finance Limited 亚洲商业财务有限公司 p5V.O20
acceptable form of reciprocity 合理的互惠条件 gk^`-`P
acceptable rate 适当利率;适当汇率 cs-dvpMZ
acceptance agreement 承兑协议 "t>W
M
acceptance for honour 参加承兑 1\LK[tvh
acceptor 承兑人;接受人;受票人 XTKAy;'5
acceptor for honour 参加承兑人 0ZJN<AzbA
accident insurance 意外保险 J,_IHzO~Z
Accident Insurance Association of Hong Kong 香港意外保险公会 3;er.SFu{
accident insurance scheme 意外保险计划 m^%Xl@V:c-
accident year basis 意外年度基准 b|-7EI>l9
accommodation 通融;贷款 jlM%Y
ZC
accommodation bill 通融票据;空头票据 cHw-;
accommodation party 汇票代发人 "tUc
account balance 帐户余额;帐户结余 ( jtkY_
account book 帐簿 IuOQX}
account collected in advance 预收款项 ZK?:w^Z
account current book 往来帐簿 <=gf|(
account of after-acquired property 事后取得的财产报告 9oA-Swc[
account of defaulter 拖欠帐目 @D2KDV3'
account payable 应付帐款 lfe^_`ij(+
account payee only [A/C payee only] 只可转帐;存入收款人帐户 w@ $_2t
account receivable 应收帐款 F m$;p6&j
account receivable report 应收帐款报表 G_5E#{u
account statement 结单;帐单;会计财务报表 rCn"{.rI
account title 帐户名称;会计科目 ;_D5]kl`
accountant's report 会计师报告 12 S[m~L%
Accountant's Report Rules 会计师报告规则 |7:{vA5
accounting and auditing procedure 会计与审计程序;会计与核数程序 Y^ti;:
Accounting Arrangements 《会计安排》 Mb\[` 4z
accounting basis 会计基础 ;o?Wn=J
accounting by Official Receiver 破产管理署署长呈交的帐目 =G-u "QJ6
Accounting Circular 《会计通告》 3=Va0}#&
accounting class 会计类别 n||!/u)*
accounting date 记帐日期;会计结算日期 .9u,54t
accounting for money 款项核算 >YP
]IQ
Accounting Officer 会计主任 $-R9J6NN
accounting period 会计报告期;会计期 X0zE-h6P
accounting policy 会计政策;会计方针 .ta*M{t
accounting practice 会计惯例 yL%k5cO$N
accounting principle 会计准则 5%%A2FrB.S
accounting record 会计记录 ba"a!#wA
accounting report 会计报告 ]qNPOnlp
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BGZvgMxLJ
Accounting Society of China 中国会计学会 qkh.?~
accounting statement 会计报表 tX.{+yyU
accounting system 会计制度;会计系统 gA~faje
accounting transaction 会计事项;帐务交易 K$Yc!4M
accounting treatment 会计处理 n$YCIW)0
accounting year 会计年度 u9^
R
?y
accretion 增值;添加 dD}!E
accrual 应计项目;应累算数目 Q=cbHDB
accrual basis 应计制;权责发生制 a F
rVP
accrual basis accounting 应计制会计;权责发生制会计 _=oNQ
accrue 应累算;应计 Co^a$K
accrued benefit 应累算利益 m8ydX6~max
accrued charges 应计费用 js8GK
accrued cumulative preference share dividend 应累算的累积优先股股息 $[-{Mm
accrued expenses 应累算费用 *3W e5
accrued interest payable 应付利息;应计未付利息 wJF Fg :
accrued interest receivable 应收利息;应计未收利息 ne\N1`AU
accrued right 累算权益 #p^r)+\3=
accruing profit 应累算的利润 fl18x;^I
accumulated fiscal reserve 累积财政储备 >`'>,n|
accumulated profit 累积利润;滚存溢利 ^iwM(d]#5
accumulated reserve 累积储备 L7qlvS Q
accumulation of surplus income 累积收益盈余 u:7=Yy
:
acquired assets 既得资产 jw!QjVuRN%
acquisition 收购;购置;取得 m
K@a7fF?
acquisition cost 购置成本 3kBpH7h
4
acquisition expenses 购置费用 G$HLta
acquisition of 100% interest 收购全部股权 |;B
'C#
acquisition of control 取得控制权 hT<:)MG)+K
acquisition of fixed assets 购置固定资产 )iG+pP@.@
acquisition of shell “买壳” 8!AMRE
acquisition price 收购价 fMFlY%@t
act of God 天灾 P$
|DiiH
acting partner 执事合伙人 ,.+"10=N.
active market 买卖活跃的市场;交投畅旺的市场;旺市 =7Y gES
active partner 积极参与的合伙人 {\HE'C/?
active trading 交投活跃 @tLoU%
actual circulation 实际流通 y|+ltA K
actual cost 实际成本 oFeflcSz
actual expenditure 实际开支;实际支出 NR
)[,b\v
actual income 实际入息;实际收入;实际收益 :4
D#hOI
actual market 现货市场 SEXLi8;/
actual price 现货价;实际价格 ^(0tNX/XD
actual profit 实际利润 #2!M+S
actual quotation 实盘;实际价位;实际报价 7TQh'j
actual year basis 按实际年度计算 5}4MXI4
actuals 实货 &sx|sLw)
actuarial investigation 精算调查 {M?!nS6t
actuarial principle 精算原则 9h6xl i
actuarial report 精算师报告 D{,B[5
Actuarial Society of Hong Kong 香港精算学会 #dGg !D
actuarial valuation 精算师估值 {&c%VVZb:Z
actuary 精算师 rS
4'@a
ad referendum agreement 暂定协议;有待覆核的协定 /z4xq'<
ad valorem duty 从价税;按值征税 /m;w~-N
ad valorem duty system 从价税制 =;3|?J0=
ad valorem fee 从价费 B|O/h!H.
ad valorem tariff 从价关税 F*d{<
additional allowance 额外免税额 ^IGTGY]s
additional amount for unexpired risk 未过期风险的额外款额 GZc%*
additional assessable profit 补加应评税利润 EtH)E)
additional assessment 补加评税 'Sc3~lm(dH
additional commitment 额外承担 9CWUhS
additional commitment vote 额外承担拨款 7,e=|%7.
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2/BFlb
additional dependent parent allowance 供养父母额外免税额 NCvwg
additional provision 额外拨款 Iq\sf-1E
additional stamp duty 附加印花税 K (plzQ3
additional tax 补加税罚款;补加税款 NG_O I*|~
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 R^F99L
adjudged bankrupt 被裁定破产 " I@Z:[=2
adjudicated bankrupt 裁定破产人 fXw%2wg
adjudication fee 裁定费;评定印花税额手续费;评估契据费 *
qG=p`
adjudication of bankruptcy 裁定破产;宣告破产 U<r<$K
adjudication of insolvency 裁定无力偿还债务 ryx<^q
adjusted actual 经调整的实数;调整后的实数 ^ D
B0C
adjusted current assets 经调整的流动资产;调整后的流动资产 )M]4p6Y
adjusted figure 经调整的数字;调整后的数额 ZF
;S
}1
adjusted liabilities 经调整的负债;调整后的负债 A}\Rms2
adjusted loss 经调整的亏损;调整后的亏损 ;8g#"p*&
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 xsFW F*HPs
adjusted profit 经调整的利润;调整后的利润 d<6L&8
)<
adjusted surplus 经调整的盈余额;调整后的盈余额 :7Vm]xd}do
adjusted value 经调整的价值;调整后的价值 -lMC{~h\(S
adjustment 调整;修订;理算〔保险〕 hBE}?J>
adjustment centre 调剂中心 &nn.h@zje
adjustment lag 调整过程的时间差距;调整时差
X2i<2N*@
adjustment mechanism 调整机制 u 3,b,p
adjustment of loss 亏损调整 (p14{
adjustment process 调整过程;调整程序 J&a887
adjustment range 调整幅度 3Uag[ms
administered exchange rate 受管制汇率 &,&+/Sr11