A: [ 6M8a8C
:\ S3[(FV
A share A股;甲类股份 \K=Jd#9c
abatement of tax 减税;减扣免税额 xGqZ8v`v
ABN AMRO Bank N.V. 荷兰银行 vCJjZ%eO%D
above-the-line expenditure 线上项目支出;经常预算支出 ?w.Yx$Z"
above-the-line receipt 线上项目收入;经常预算收入 g#e"BBm=A
ABSA Asia Limited 南非联合亚洲有限公司
[30< 0
absolute change 绝对数值变更 \(Iy>L.
absolute expenditure 实际开支 JSM{|HJxh
absolute guideline figure 绝对准则数字 _+GCd8d
absolute interest 绝对权益 o_cj-
absolute order of discharge 绝对破产解除令 !e?\
>
'
absolute profit margin 绝对利润幅度 SpkD
absolute value 实值;绝对值 a 3HS!/
absolutely vested interest 绝对既得权益 {YkW5zC(L
absorbed cost 已吸收成本;已分摊成本 tw;`H( UZ^
absorption 吸收;分摊;合并 x`$4
absorption rate 吸收率;摊配率;分摊率 mesR)fTI
ACB Finance Limited 亚洲商业财务有限公司 Kh27[@s
acceptable form of reciprocity 合理的互惠条件 O!a5
acceptable rate 适当利率;适当汇率 h5~
tsd}OU
acceptance agreement 承兑协议 rHMsA|xz6
acceptance for honour 参加承兑 J &c}z4
acceptor 承兑人;接受人;受票人 aw(P@9]
acceptor for honour 参加承兑人 ^ H'|iju
accident insurance 意外保险 wJ{M&n1H
Accident Insurance Association of Hong Kong 香港意外保险公会 ex-`+cF
accident insurance scheme 意外保险计划 WHU&9N
accident year basis 意外年度基准 _:{XL c
accommodation 通融;贷款 )UWE.oBI
accommodation bill 通融票据;空头票据 >8ePx,+!
accommodation party 汇票代发人 J=()
A+
account balance 帐户余额;帐户结余 sx6`
g;
account book 帐簿 k1X <jC]P
account collected in advance 预收款项 >J4_/p>Qs
account current book 往来帐簿 Qq5)|m
account of after-acquired property 事后取得的财产报告 +_+}^Nf]Y3
account of defaulter 拖欠帐目 xX}vxhN
account payable 应付帐款 :z.<||T
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -E.EI@"
account receivable 应收帐款 <.Pr+g
account receivable report 应收帐款报表 t&ngOF
account statement 结单;帐单;会计财务报表 $L?stgU
account title 帐户名称;会计科目 #bnFR
accountant's report 会计师报告 98x(2fCvF(
Accountant's Report Rules 会计师报告规则 )5B90[M|t
accounting and auditing procedure 会计与审计程序;会计与核数程序 A\WgtM
Accounting Arrangements 《会计安排》 zc(-dMlK
accounting basis 会计基础 y>|7'M*+
accounting by Official Receiver 破产管理署署长呈交的帐目 DI+kO(S
Accounting Circular 《会计通告》 B6,"S5@
accounting class 会计类别 MSw/_{
accounting date 记帐日期;会计结算日期 Up`zVN59.
accounting for money 款项核算 O GSJR`yT
Accounting Officer 会计主任 g!4"3Dtdg
accounting period 会计报告期;会计期 ceAK;
v
o
accounting policy 会计政策;会计方针 hb`(d_= 7F
accounting practice 会计惯例 V+_L9
accounting principle 会计准则 an.)2*u
accounting record 会计记录 |Zz3X
accounting report 会计报告 QO 0T<V
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 74QWGw`,
Accounting Society of China 中国会计学会 Ip|7JL0Z
accounting statement 会计报表 pkhZW8O
accounting system 会计制度;会计系统 !<@Zf4
m
accounting transaction 会计事项;帐务交易 g {wDI7"<q
accounting treatment 会计处理 a(!:a+9WOP
accounting year 会计年度 X#IVjc:&L
accretion 增值;添加 ~,.Agx
accrual 应计项目;应累算数目 aHS.U^2
accrual basis 应计制;权责发生制 (Zx;GS
accrual basis accounting 应计制会计;权责发生制会计 R|Y)ow51
accrue 应累算;应计 Es1Yx\/:
accrued benefit 应累算利益 .BuY[,I+
accrued charges 应计费用 B$aboL2
accrued cumulative preference share dividend 应累算的累积优先股股息 I
91`~0L*
accrued expenses 应累算费用 ;D
BO
accrued interest payable 应付利息;应计未付利息 }Z"<KF
accrued interest receivable 应收利息;应计未收利息 Ust>%~<
accrued right 累算权益 `
Y"Rh[C
accruing profit 应累算的利润 p<tj6O
accumulated fiscal reserve 累积财政储备 >PfYHO
accumulated profit 累积利润;滚存溢利 }B^KV#_{S
accumulated reserve 累积储备 'Q?nU^:F#
accumulation of surplus income 累积收益盈余 >(p "!
acquired assets 既得资产 ^!!@O91T
acquisition 收购;购置;取得 Ggsfr;m\`
acquisition cost 购置成本 *[k7KG2_U
acquisition expenses 购置费用 J8~3LE
)G
acquisition of 100% interest 收购全部股权 ZI-)'
acquisition of control 取得控制权 UPA))Iv>
acquisition of fixed assets 购置固定资产 Y<I/y
acquisition of shell “买壳” rQ
LNo,
acquisition price 收购价 K'7i$bl%
act of God 天灾 >?'cZTNk]
acting partner 执事合伙人 UeX3cD
active market 买卖活跃的市场;交投畅旺的市场;旺市 }r9f}yX9Q
active partner 积极参与的合伙人 0l!@bj
active trading 交投活跃
jI[:`
actual circulation 实际流通 GjfY
actual cost 实际成本 32:q'
actual expenditure 实际开支;实际支出 A{Jv`K
actual income 实际入息;实际收入;实际收益 Lr V)}1&5
actual market 现货市场 r. =_=V/t
actual price 现货价;实际价格 O\-cLI<h2
actual profit 实际利润 dt<PZ.
actual quotation 实盘;实际价位;实际报价 dq[j.Nmq
actual year basis 按实际年度计算 ;N6L`|
actuals 实货 x?VX,9;j
actuarial investigation 精算调查 8(\Az5%
actuarial principle 精算原则 !Yz~HO,u+
actuarial report 精算师报告 eOE7A'X
Actuarial Society of Hong Kong 香港精算学会 ?yU|;my
actuarial valuation 精算师估值 /|bir6Y:
actuary 精算师 -H#{[M8xX
ad referendum agreement 暂定协议;有待覆核的协定 p3 qlVE
ad valorem duty 从价税;按值征税 w%g@
X6
ad valorem duty system 从价税制 H_3S#.
ad valorem fee 从价费 YR=<xn;m.
ad valorem tariff 从价关税 n'U*8ID
additional allowance 额外免税额 25NZIal<
additional amount for unexpired risk 未过期风险的额外款额 80x
%wCY`
additional assessable profit 补加应评税利润 pdngM8n
additional assessment 补加评税 b(&2/|hd
additional commitment 额外承担 |.0/~Xy-
additional commitment vote 额外承担拨款 ;lB%N
t<,
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b`usRoD{+
additional dependent parent allowance 供养父母额外免税额 k:nr!Y<
additional provision 额外拨款 2kp.Ljt@
additional stamp duty 附加印花税 tK`s
Vsm>
additional tax 补加税罚款;补加税款 @{:E&K1f
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 EgFV
adjudged bankrupt 被裁定破产 DyD#4J)E
adjudicated bankrupt 裁定破产人 O$V
6QJ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Kzb&aOw
adjudication of bankruptcy 裁定破产;宣告破产 dw5.vXL`
adjudication of insolvency 裁定无力偿还债务 7%c9 nY
adjusted actual 经调整的实数;调整后的实数 N4}j,{#
adjusted current assets 经调整的流动资产;调整后的流动资产 No=Ig-It
adjusted figure 经调整的数字;调整后的数额 wm}6$ n?Za
adjusted liabilities 经调整的负债;调整后的负债 A|,\}9)4X[
adjusted loss 经调整的亏损;调整后的亏损 .9#4qoM'
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 MS)# S&
adjusted profit 经调整的利润;调整后的利润 h/?8F^C#v
adjusted surplus 经调整的盈余额;调整后的盈余额 bN`oQ.Z 4
adjusted value 经调整的价值;调整后的价值 MMqkNe
adjustment 调整;修订;理算〔保险〕 Ou"QUn|
adjustment centre 调剂中心 (wdE@/V
adjustment lag 调整过程的时间差距;调整时差 `(vgBz`e[
adjustment mechanism 调整机制 |"8Az0[!
adjustment of loss 亏损调整 KwndY,QD
adjustment process 调整过程;调整程序 Og4 X3QG
adjustment range 调整幅度 KdHR.;*
administered exchange rate 受管制汇率 idMb}fw>