A: MZP><Je&
M%5$-;6~_
A share A股;甲类股份 mZ5K hPvf8
abatement of tax 减税;减扣免税额 7f\^VG
ABN AMRO Bank N.V. 荷兰银行 Qqhb]<z
above-the-line expenditure 线上项目支出;经常预算支出 > ^v8N
above-the-line receipt 线上项目收入;经常预算收入 f`9rTc
ABSA Asia Limited 南非联合亚洲有限公司 F;X q:e8
absolute change 绝对数值变更 ;&^"q{m
absolute expenditure 实际开支 uQ%HLL-W/
absolute guideline figure 绝对准则数字 &!YH"{b
absolute interest 绝对权益 nog\,NT
absolute order of discharge 绝对破产解除令 '3u]-GU2_
absolute profit margin 绝对利润幅度 ,^IZ[D>u)
absolute value 实值;绝对值 hv:Z%D |S
absolutely vested interest 绝对既得权益 NX""?"q
absorbed cost 已吸收成本;已分摊成本 B
L5
absorption 吸收;分摊;合并 -R$FJbId
absorption rate 吸收率;摊配率;分摊率 g/X=#!
ACB Finance Limited 亚洲商业财务有限公司 S7~F*CGBh
acceptable form of reciprocity 合理的互惠条件 8(_g] u#B;
acceptable rate 适当利率;适当汇率 np\Q&
acceptance agreement 承兑协议 gAUQQ
acceptance for honour 参加承兑 <K[Zl/7I
acceptor 承兑人;接受人;受票人 $9_.Q/9>
acceptor for honour 参加承兑人 wY
;8U
N
accident insurance 意外保险 'lRHdD}s
Accident Insurance Association of Hong Kong 香港意外保险公会 N
evvA(M
accident insurance scheme 意外保险计划 cKYvRe
accident year basis 意外年度基准 .sR&9FH
accommodation 通融;贷款 ,WD
AcQ8\
accommodation bill 通融票据;空头票据 8`~3MsE"
accommodation party 汇票代发人 o>A%}YU
account balance 帐户余额;帐户结余 yoY)6cn@
account book 帐簿 4p.{G%h
account collected in advance 预收款项 IK? $!jh
account current book 往来帐簿 4"X>_Nt6
account of after-acquired property 事后取得的财产报告 0(g MR
account of defaulter 拖欠帐目 v8k^=A:
account payable 应付帐款 pH:|G
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2[YD&
account receivable 应收帐款 |ShRxE3@'
account receivable report 应收帐款报表 lg
account statement 结单;帐单;会计财务报表 fh)`kZDk
account title 帐户名称;会计科目 q
vVZA*
accountant's report 会计师报告 R:R@sU
Accountant's Report Rules 会计师报告规则 !>@V#I
accounting and auditing procedure 会计与审计程序;会计与核数程序 IIn\{*|mW
Accounting Arrangements 《会计安排》 q4ko
}jn
accounting basis 会计基础 wXZY5-h4
accounting by Official Receiver 破产管理署署长呈交的帐目 (@o
/>T
Accounting Circular 《会计通告》 \fR:+rbQ&|
accounting class 会计类别
U(]5U^
accounting date 记帐日期;会计结算日期 2y7q
x1$C
accounting for money 款项核算 #
Ii.tTk
Accounting Officer 会计主任 {]Iu">*
accounting period 会计报告期;会计期 :::f,aCAu
accounting policy 会计政策;会计方针 j<P%Uy+
accounting practice 会计惯例 uv!qE1z@':
accounting principle 会计准则 RF2XJJ
accounting record 会计记录 ,UZE;lXJ'Q
accounting report 会计报告 5XUI7Q%
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v
4b`19}
Accounting Society of China 中国会计学会 0fK|}mmZA
accounting statement 会计报表 'htA! KHF
accounting system 会计制度;会计系统 wEc5{ b5M
accounting transaction 会计事项;帐务交易 <0
idG
accounting treatment 会计处理 N,,2VSUr
accounting year 会计年度 t8N9/DZ}Q
accretion 增值;添加 .u;TeP
accrual 应计项目;应累算数目 QGj5\{E_
accrual basis 应计制;权责发生制 % P)}(e6y
accrual basis accounting 应计制会计;权责发生制会计 @VS5Mg8
accrue 应累算;应计 {-`
O
E
accrued benefit 应累算利益 WA\f`SRF
accrued charges 应计费用 :{uUc
accrued cumulative preference share dividend 应累算的累积优先股股息 SfFR
accrued expenses 应累算费用 ]b| @<E7Y
accrued interest payable 应付利息;应计未付利息 qm5pEort
accrued interest receivable 应收利息;应计未收利息 k$_]b0D{4
accrued right 累算权益 >t}D5ah
accruing profit 应累算的利润 1CVaGD^r{
accumulated fiscal reserve 累积财政储备
Ph{+uI
accumulated profit 累积利润;滚存溢利 I_*>EA
accumulated reserve 累积储备
7 ~8Fs@
accumulation of surplus income 累积收益盈余 &D w~Jq|
acquired assets 既得资产 7uNI
acquisition 收购;购置;取得
bK1`a{
acquisition cost 购置成本 @}!$NI8
acquisition expenses 购置费用 s9bP6N!,
acquisition of 100% interest 收购全部股权 j5^
b~F%
acquisition of control 取得控制权 {/!Gh\i
acquisition of fixed assets 购置固定资产 B9:0|i!!A`
acquisition of shell “买壳” becQ5w/~
acquisition price 收购价 oXkhj,{y5
act of God 天灾 X}Z%@ tL
acting partner 执事合伙人
}PL
active market 买卖活跃的市场;交投畅旺的市场;旺市 {Dq51
active partner 积极参与的合伙人 97dI4t<
active trading 交投活跃 .WE0T|qDX
actual circulation 实际流通 !|c5@0Wr
actual cost 实际成本 yuX0Y{:I
actual expenditure 实际开支;实际支出 x,_Ucc.
actual income 实际入息;实际收入;实际收益 K(<P" g(
actual market 现货市场 NmF2E+'
actual price 现货价;实际价格 a8aqcDs>O
actual profit 实际利润 AR3=G>hO,
actual quotation 实盘;实际价位;实际报价 L-$g& -
actual year basis 按实际年度计算 )d`$2D&iY
actuals 实货 (Z +C
actuarial investigation 精算调查 ,jcp"-5#j
actuarial principle 精算原则 Wh_c<E}&
actuarial report 精算师报告 )yZE>>3-
Actuarial Society of Hong Kong 香港精算学会 '=* 5C{
actuarial valuation 精算师估值 j=S"KVp9NF
actuary 精算师
N&.p\T&t
ad referendum agreement 暂定协议;有待覆核的协定 GqxK|G1
ad valorem duty 从价税;按值征税 our5k
ad valorem duty system 从价税制 )D*xOajo+l
ad valorem fee 从价费 cA2]VL.r>C
ad valorem tariff 从价关税 EtGr&\,
additional allowance 额外免税额 0eP~F2<bC
additional amount for unexpired risk 未过期风险的额外款额 \s'6)_
additional assessable profit 补加应评税利润 9`&D
additional assessment 补加评税 /^G+vhlf\
additional commitment 额外承担 {'kL]qLg
additional commitment vote 额外承担拨款 ^umAfk5r?H
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R&xd
ic!
additional dependent parent allowance 供养父母额外免税额 _4Pi>
additional provision 额外拨款 Cz)D3Df^
additional stamp duty 附加印花税 c= uORt>
additional tax 补加税罚款;补加税款 ?,C,q5
T\
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 RA/yvr
adjudged bankrupt 被裁定破产 E}2[Pb)e
adjudicated bankrupt 裁定破产人 0
fU>L^P_?
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `,[
c??h
adjudication of bankruptcy 裁定破产;宣告破产 e?WR={
adjudication of insolvency 裁定无力偿还债务 6suc:rp";
adjusted actual 经调整的实数;调整后的实数 k<H&4Z)d9
adjusted current assets 经调整的流动资产;调整后的流动资产 PQr
N";+
adjusted figure 经调整的数字;调整后的数额 `^vD4qD|
adjusted liabilities 经调整的负债;调整后的负债
ZrS!R[
adjusted loss 经调整的亏损;调整后的亏损 yr'`~[oSCy
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ;7>--_?=
adjusted profit 经调整的利润;调整后的利润 q%Pnx_RB
adjusted surplus 经调整的盈余额;调整后的盈余额 BW 7[JD
adjusted value 经调整的价值;调整后的价值 rfoCYsX'
adjustment 调整;修订;理算〔保险〕 my6T@0R
adjustment centre 调剂中心 OQvJdjST
adjustment lag 调整过程的时间差距;调整时差 xd<68%Cn
adjustment mechanism 调整机制 Rw`s O:eZ
adjustment of loss 亏损调整 dM$S|,H
adjustment process 调整过程;调整程序 \O~7X0 <W
adjustment range 调整幅度 qc F{Kex"
administered exchange rate 受管制汇率 n3\vq3^?