A: :BZx ) HxQ
(1r>50Ge
A share Ａ股；甲类股份 PUFW^"L
V
abatement of tax 减税；减扣免税额 exrt|A] _[
ABN AMRO Bank N.V. 荷兰银行 Pi]s<3PL
above-the-line expenditure 线上项目支出；经常预算支出 oE|{|27X
above-the-line receipt 线上项目收入；经常预算收入 (j"~] T!)1
ABSA Asia Limited 南非联合亚洲有限公司 c_8 m Q
absolute change 绝对数值变更 $0`$)(Y
absolute expenditure 实际开支 B oiIr[ (
absolute guideline figure 绝对准则数字 A](}"Pi!n
absolute interest 绝对权益 s mLD m
absolute order of discharge 绝对破产解除令 .5Z @5g
`
absolute profit margin 绝对利润幅度 ?\p%Mx?
absolute value 实值；绝对值 1-Wnc'(OK
absolutely vested interest 绝对既得权益 ^$s~qQQ}B
absorbed cost 已吸收成本；已分摊成本 {] _{BcK+
absorption 吸收；分摊；合并 m LxwJ
absorption rate 吸收率；摊配率；分摊率 !+26a*P
ACB Finance Limited 亚洲商业财务有限公司 f6_|dvY3
acceptable form of reciprocity 合理的互惠条件 S
bqM=I+
acceptable rate 适当利率；适当汇率 eJ)KE5% n#
acceptance agreement 承兑协议 pfn#~gC_=
acceptance for honour 参加承兑 R;-FZ@u/
acceptor 承兑人；接受人；受票人 z&yb_A:>
acceptor for honour 参加承兑人 p$!+2=)gY
accident insurance 意外保险
s? \9i 6
Accident Insurance Association of Hong Kong 香港意外保险公会 4;~lpty
accident insurance scheme 意外保险计划 L4A/7Ep
accident year basis 意外年度基准 63dtO{:4
accommodation 通融；贷款 hu*>B
accommodation bill 通融票据；空头票据 >fzzrD}]
accommodation party 汇票代发人 _R<V8g1f
account balance 帐户余额；帐户结余 !vo '8r?&
account book 帐簿 Q{|'g5(O
account collected in advance 预收款项 .gsu_ N_v
account current book 往来帐簿 eRqexqO!
account of after-acquired property 事后取得的财产报告 t:j07 ,1~
account of defaulter 拖欠帐目 cS ;=_%~
account payable 应付帐款 -0 J<R;cVs
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rpP+20 v
account receivable 应收帐款 %m\G'hY2
account receivable report 应收帐款报表 U!UX"r
account statement 结单；帐单；会计财务报表 r
L|BkN
account title 帐户名称；会计科目 % |Gzht\
accountant's report 会计师报告 snzH}$
Ls
Accountant's Report Rules 会计师报告规则 (a4y1k t-
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,xM*hN3A
Accounting Arrangements 《会计安排》 yD
i
d` ym
accounting basis 会计基础 i$ <v*$.o
accounting by Official Receiver 破产管理署署长呈交的帐目 q>l kLHS
Accounting Circular 《会计通告》 QR"O)lP
accounting class 会计类别 MKYE]D;
accounting date 记帐日期；会计结算日期 ( =/L#Yg_
accounting for money 款项核算 cw-JGqLx
Accounting Officer 会计主任 ,?N_67
accounting period 会计报告期；会计期 O
NzdCgY
accounting policy 会计政策；会计方针 * wZV*)}
accounting practice 会计惯例 2o3k=hKS
accounting principle 会计准则 Gg
,k
accounting record 会计记录 2X |jq4
accounting report 会计报告 ZjbG&o c
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n~cm?"
Accounting Society of China 中国会计学会 Jt^JE{m9%
accounting statement 会计报表 b0Cao
SWo
accounting system 会计制度；会计系统 .8xacVyK2
accounting transaction 会计事项；帐务交易 }@
0.
accounting treatment 会计处理 E6\~/=X=%
accounting year 会计年度 X1 QZEl
accretion 增值；添加 ~=]@], {
accrual 应计项目；应累算数目 -r0 \
accrual basis 应计制；权责发生制 >-WO w
accrual basis accounting 应计制会计；权责发生制会计 =@/^1. `
accrue 应累算；应计 /faP]J)
accrued benefit 应累算利益 QF6JZQh<
accrued charges 应计费用 .Eyk?"^
accrued cumulative preference share dividend 应累算的累积优先股股息 ba:^zO^
accrued expenses 应累算费用 Z 2jMBe
accrued interest payable 应付利息；应计未付利息 weadY,-H8
accrued interest receivable 应收利息；应计未收利息 d33Nx)N o
accrued right 累算权益 /'^>-!8_1
accruing profit 应累算的利润 n& &U9sf?
accumulated fiscal reserve 累积财政储备 [4yQbqe;
accumulated profit 累积利润；滚存溢利 f3B8,>
accumulated reserve 累积储备 P[K
T
accumulation of surplus income 累积收益盈余 }n8;A;axi
acquired assets 既得资产 | (9FV^_
acquisition 收购；购置；取得 + W[#;)ea(
acquisition cost 购置成本 iz5wUye g
acquisition expenses 购置费用 9rc
n*sm
acquisition of 100% interest 收购全部股权 3Ya6yz
acquisition of control 取得控制权 dp W%LXM_
acquisition of fixed assets 购置固定资产 vy y \^nL
acquisition of shell “买壳” l+qtA~V&2
acquisition price 收购价 "< R
2oo)^
act of God 天灾 p arG
acting partner 执事合伙人 ``CADiM:S
active market 买卖活跃的市场；交投畅旺的市场；旺市 L uK m
active partner 积极参与的合伙人 1caod0gor
active trading 交投活跃 o fv
1G=P
actual circulation 实际流通 dR{
V,H7N
actual cost 实际成本 .[ s82c]]6
actual expenditure 实际开支；实际支出 Oj\mkg
actual income 实际入息；实际收入；实际收益 I
"?&X4%e
actual market 现货市场 V2skr_1
actual price 现货价；实际价格 =x]dP .
actual profit 实际利润 C^O^Jj5X%
actual quotation 实盘；实际价位；实际报价 rmJ847%y`
actual year basis 按实际年度计算 ^P p FI
actuals 实货 Ka2tr]+s
actuarial investigation 精算调查 Jtk(yp{Zz
actuarial principle 精算原则 h( up1(x
actuarial report 精算师报告 '~a$f;: Dv
Actuarial Society of Hong Kong 香港精算学会 (fb\A6
actuarial valuation 精算师估值 "A3xX&9-q
actuary 精算师 b;ZAz
ad referendum agreement 暂定协议；有待覆核的协定 be@uHikp;v
ad valorem duty 从价税；按值征税
>ON.ftZ i
ad valorem duty system 从价税制 !qv;F?2
<g
ad valorem fee 从价费 #E)]7!_XG
ad valorem tariff 从价关税 8iA(
:T b
additional allowance 额外免税额 uS,$P34^oy
additional amount for unexpired risk 未过期风险的额外款额 F\72^,0
additional assessable profit 补加应评税利润 d69VgLg
additional assessment 补加评税 X.| 0E 87
additional commitment 额外承担 7?#32B
Gr
additional commitment vote 额外承担拨款 I/|n
ma/ $
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4
tTJE <y
additional dependent parent allowance 供养父母额外免税额 x*V<af LY[
additional provision 额外拨款 ;Bi{;>3
additional stamp duty 附加印花税 Z_+No :F7I
additional tax 补加税罚款；补加税款 Fowh3go
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Lcm!e
adjudged bankrupt 被裁定破产 6>J #M
adjudicated bankrupt 裁定破产人 LXl ! !i%
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +06j+I
adjudication of bankruptcy 裁定破产；宣告破产 @kymL8"2w
adjudication of insolvency 裁定无力偿还债务 r U5'hK
adjusted actual 经调整的实数；调整后的实数 7C^ nk
z
adjusted current assets 经调整的流动资产；调整后的流动资产 %S
ki5q
adjusted figure 经调整的数字；调整后的数额 *h
6i9V%'
adjusted liabilities 经调整的负债；调整后的负债 2_v>8B
adjusted loss 经调整的亏损；调整后的亏损 d5hE!=
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 KYN{iaj
adjusted profit 经调整的利润；调整后的利润 3
J<,2
adjusted surplus 经调整的盈余额；调整后的盈余额 Cn '=_1p
adjusted value 经调整的价值；调整后的价值 \$"Xr
adjustment 调整；修订；理算〔保险〕 xM \ApN~W
adjustment centre 调剂中心 \>k+Oyj
adjustment lag 调整过程的时间差距；调整时差 k6S<46}h|
adjustment mechanism 调整机制 "-%H</
adjustment of loss 亏损调整 XvY-
C
adjustment process 调整过程；调整程序 {c; 3$
adjustment range 调整幅度 O!tD1^O!1}
administered exchange rate 受管制汇率 YvX
I
