A: }RDb1~6C
iZ
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A share A股;甲类股份 G#g{3}dcK
abatement of tax 减税;减扣免税额 S^)WYF5
ABN AMRO Bank N.V. 荷兰银行 V[To,f
above-the-line expenditure 线上项目支出;经常预算支出 UJ9q-r
above-the-line receipt 线上项目收入;经常预算收入 Cl-S=q@>V
ABSA Asia Limited 南非联合亚洲有限公司 1O- E],
absolute change 绝对数值变更 XzlIW&"uC
absolute expenditure 实际开支 _p$"NNFN
absolute guideline figure 绝对准则数字 8t--#sDy{0
absolute interest 绝对权益 3P3:F2S R
absolute order of discharge 绝对破产解除令 g!.Ut:8L9
absolute profit margin 绝对利润幅度 JgxA^>|9;
absolute value 实值;绝对值 GW:\l~ d
absolutely vested interest 绝对既得权益 D'85VZEFyo
absorbed cost 已吸收成本;已分摊成本 3[iSF5%V*p
absorption 吸收;分摊;合并
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absorption rate 吸收率;摊配率;分摊率 ZtKQ]jV&@
ACB Finance Limited 亚洲商业财务有限公司 &l?N:(r
acceptable form of reciprocity 合理的互惠条件 % Mw' e/?
acceptable rate 适当利率;适当汇率 lJ("6aT?
acceptance agreement 承兑协议 f>?^uSpWH
acceptance for honour 参加承兑 rSzQUn<
acceptor 承兑人;接受人;受票人 @OBHAoz%/
acceptor for honour 参加承兑人 #%:`p9p.S
accident insurance 意外保险 p9k4w%
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Accident Insurance Association of Hong Kong 香港意外保险公会 65;|cmjv
accident insurance scheme 意外保险计划 (v|ixa
accident year basis 意外年度基准 DXt]b,
accommodation 通融;贷款 1mY+0
accommodation bill 通融票据;空头票据
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accommodation party 汇票代发人 DBLA% {05
account balance 帐户余额;帐户结余 HDa~7wE
account book 帐簿 Zm`'MsgFr
account collected in advance 预收款项 .jLMl*6%:
account current book 往来帐簿 0>I]=M]@
account of after-acquired property 事后取得的财产报告 0~(\lkh*!9
account of defaulter 拖欠帐目 AlAh
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account payable 应付帐款 rSM$E
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4!NfQk
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account receivable 应收帐款 03PN{<
account receivable report 应收帐款报表 Wg}B@:`T
account statement 结单;帐单;会计财务报表 1}i&HIr!b
account title 帐户名称;会计科目 7Qm;g-)f
accountant's report 会计师报告 KyuA5jQ7
Accountant's Report Rules 会计师报告规则 ^zBjG/'7
accounting and auditing procedure 会计与审计程序;会计与核数程序 <O
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Accounting Arrangements 《会计安排》 DBqg_v
accounting basis 会计基础
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accounting by Official Receiver 破产管理署署长呈交的帐目 +a7EsR
Accounting Circular 《会计通告》 ws*~$x?7
accounting class 会计类别 va`l*N5
accounting date 记帐日期;会计结算日期 2r PcNh9
accounting for money 款项核算
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Accounting Officer 会计主任 ?Zc/upd:$N
accounting period 会计报告期;会计期 j|^-1X
accounting policy 会计政策;会计方针 B2ek&<I7N
accounting practice 会计惯例 &:!ZT=
accounting principle 会计准则 */0vJz%<.M
accounting record 会计记录 v>x {jZkFL
accounting report 会计报告 GInZ53cQ
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \;3B?8wbIl
Accounting Society of China 中国会计学会 o<C]+Nt,@
accounting statement 会计报表 UFzM#
accounting system 会计制度;会计系统 T% /xti5$!
accounting transaction 会计事项;帐务交易 aB$y+`f)@
accounting treatment 会计处理 m &0(%
accounting year 会计年度 3s+<
accretion 增值;添加 1q}u?7nnSG
accrual 应计项目;应累算数目 s=\LewF1<
accrual basis 应计制;权责发生制 Sleu#]-
accrual basis accounting 应计制会计;权责发生制会计 Dz"u8 f
accrue 应累算;应计 reqfgNg
accrued benefit 应累算利益 Lo$Z>u4(c
accrued charges 应计费用 :Y}Y&mA4
accrued cumulative preference share dividend 应累算的累积优先股股息 7- *(a
accrued expenses 应累算费用 a>&;K@
accrued interest payable 应付利息;应计未付利息 FqT,4SIR
accrued interest receivable 应收利息;应计未收利息 VuX>
accrued right 累算权益 Yj^avO=;
accruing profit 应累算的利润 6b#:H~ <
accumulated fiscal reserve 累积财政储备 L|C1
C
cP
accumulated profit 累积利润;滚存溢利 8%vh6$s6/
accumulated reserve 累积储备 RTPq8S"
accumulation of surplus income 累积收益盈余
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acquired assets 既得资产 T!^?d5uW#
acquisition 收购;购置;取得 %v`-uAy:
acquisition cost 购置成本 IF36K^K
acquisition expenses 购置费用 A4 A6F<
acquisition of 100% interest 收购全部股权 6oTbn{=UUq
acquisition of control 取得控制权 &6,Yjs:T m
acquisition of fixed assets 购置固定资产 n,Yr!W:h
acquisition of shell “买壳” > hDsm;,/
acquisition price 收购价 ZuFVtW@
act of God 天灾 #Vn>ue+?
acting partner 执事合伙人 Th&W
q
active market 买卖活跃的市场;交投畅旺的市场;旺市 E&s'uE=w+
active partner 积极参与的合伙人 (_i
v N
active trading 交投活跃 He0N
actual circulation 实际流通 z'\}/k+
actual cost 实际成本 6`s%%v
actual expenditure 实际开支;实际支出 /IrR,bvA
actual income 实际入息;实际收入;实际收益 &0th1-OP_
actual market 现货市场 XL. CJ5y>
actual price 现货价;实际价格 9J2q`/6~e
actual profit 实际利润 3j=%De
actual quotation 实盘;实际价位;实际报价 5Sm 5jRr
actual year basis 按实际年度计算 @qO8Jg"Q
actuals 实货 oM18aR&
actuarial investigation 精算调查 7q2"b?|h
actuarial principle 精算原则 H.l,%x&K
actuarial report 精算师报告 T$.-{I
Actuarial Society of Hong Kong 香港精算学会 TsFdy{/o*
actuarial valuation 精算师估值 .5KC'?
actuary 精算师 9pl_V
WrQ
ad referendum agreement 暂定协议;有待覆核的协定 },Y;
(n'
ad valorem duty 从价税;按值征税 HM$`z"p5jg
ad valorem duty system 从价税制 uJ)=+Exii
ad valorem fee 从价费 cyHak u+
ad valorem tariff 从价关税 IioE
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additional allowance 额外免税额 q563,s
additional amount for unexpired risk 未过期风险的额外款额 aaf_3UH.B
additional assessable profit 补加应评税利润 S$lmEJ_
additional assessment 补加评税 '4^V4i
additional commitment 额外承担 U$/Hp#~X
additional commitment vote 额外承担拨款 M::IE|h
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4xAlaOw5M
additional dependent parent allowance 供养父母额外免税额 +/b4@B7
additional provision 额外拨款 LL$,<q%(P
additional stamp duty 附加印花税 wc+N
additional tax 补加税罚款;补加税款 ,@'){V
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !6tC[W`
adjudged bankrupt 被裁定破产 }N#>q.M
adjudicated bankrupt 裁定破产人 OJ_2z|f<
adjudication fee 裁定费;评定印花税额手续费;评估契据费 FbCZV3Y
adjudication of bankruptcy 裁定破产;宣告破产 SJ~I
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adjudication of insolvency 裁定无力偿还债务 CI,`R&=xO
adjusted actual 经调整的实数;调整后的实数 6JFDRsX>)?
adjusted current assets 经调整的流动资产;调整后的流动资产 _#YHc
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adjusted figure 经调整的数字;调整后的数额 ap'kxOf"1
adjusted liabilities 经调整的负债;调整后的负债 4QKE{0NE
adjusted loss 经调整的亏损;调整后的亏损 jC Kt;lj
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Er/5 ,
adjusted profit 经调整的利润;调整后的利润 @Z=|$*9
adjusted surplus 经调整的盈余额;调整后的盈余额 y~A7pzBZ=
adjusted value 经调整的价值;调整后的价值 " ;R3260
adjustment 调整;修订;理算〔保险〕 SAll9W
4
adjustment centre 调剂中心 X+gz+V/
adjustment lag 调整过程的时间差距;调整时差 !^w\$cw&
adjustment mechanism 调整机制 +}-W.H%` 0
adjustment of loss 亏损调整 Qqhb]<z
adjustment process 调整过程;调整程序 > ^v8N
adjustment range 调整幅度 HsgTHe
administered exchange rate 受管制汇率 b
gc<)=