A: bV@53_)N2
}Da8S|)H
A share Ａ股；甲类股份 >J 3N,f
abatement of tax 减税；减扣免税额 aP cO 9
ABN AMRO Bank N.V. 荷兰银行 s8WA@)L
above-the-line expenditure 线上项目支出；经常预算支出 hs2 f3;)
above-the-line receipt 线上项目收入；经常预算收入 7w @.)@5
ABSA Asia Limited 南非联合亚洲有限公司 nDiD7:e7=
absolute change 绝对数值变更 ` 2J6Dz"W
absolute expenditure 实际开支 A8e b{qv
absolute guideline figure 绝对准则数字 t<|=
-
absolute interest 绝对权益 mf,mKgfG
absolute order of discharge 绝对破产解除令 y HCQY
4/
absolute profit margin 绝对利润幅度 Z #w1,n88
absolute value 实值；绝对值 T_ [W =9
absolutely vested interest 绝对既得权益 yIXM}i:
absorbed cost 已吸收成本；已分摊成本 Z:,HB]&;9
absorption 吸收；分摊；合并 ;# EB0TK
absorption rate 吸收率；摊配率；分摊率 8$v17 3
ACB Finance Limited 亚洲商业财务有限公司 =(
Mv@eA"
acceptable form of reciprocity 合理的互惠条件 k#JFDw\
acceptable rate 适当利率；适当汇率 Aj AmV
hq
acceptance agreement 承兑协议 l"I Bt:
acceptance for honour 参加承兑 fT[6Cw5w`
acceptor 承兑人；接受人；受票人 42Gr0+Mb
acceptor for honour 参加承兑人 7xwS
.|
accident insurance 意外保险 1^}() H62}
Accident Insurance Association of Hong Kong 香港意外保险公会 8BE OE<
accident insurance scheme 意外保险计划 0Ny0#;P
accident year basis 意外年度基准 u 6
l a
accommodation 通融；贷款 7Q 0 M3m
accommodation bill 通融票据；空头票据 e~'y %| D
accommodation party 汇票代发人 ItYG9a
account balance 帐户余额；帐户结余 -R~;E[
{%
account book 帐簿 /'TzHO9_`
account collected in advance 预收款项 fS1N(RZ 1
account current book 往来帐簿 P6i4Dr
account of after-acquired property 事后取得的财产报告 ]AERi]
B
account of defaulter 拖欠帐目 0AJ6g@ t[
account payable 应付帐款 u\^<V)
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >|6[uKrO
account receivable 应收帐款 C(?>l.QGw
account receivable report 应收帐款报表 m?;)C~[
account statement 结单；帐单；会计财务报表 E2X
K hW
account title 帐户名称；会计科目 wh|[
"U('
accountant's report 会计师报告 =ub&@~E
Accountant's Report Rules 会计师报告规则 rU<
H7U
accounting and auditing procedure 会计与审计程序；会计与核数程序
9.zy`}
Accounting Arrangements 《会计安排》 BB--UM{7
accounting basis 会计基础 *S~. KW [
accounting by Official Receiver 破产管理署署长呈交的帐目 M`BD]{tN}
Accounting Circular 《会计通告》 0m7J'gm{
accounting class 会计类别 [xO^\oQa=c
accounting date 记帐日期；会计结算日期 f:Nfw+/q
accounting for money 款项核算 aNn < NW
Accounting Officer 会计主任 k VkV~
accounting period 会计报告期；会计期 H!Uy4L~>
accounting policy 会计政策；会计方针 FLEf(
accounting practice 会计惯例 Bwb3@v NA
accounting principle 会计准则 [%P_
Y/
accounting record 会计记录 pS E"] N
accounting report 会计报告 FxM`$n~K
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ETS Bd[
Accounting Society of China 中国会计学会 n@T4z.*~lA
accounting statement 会计报表 `9a%}PVQ-
accounting system 会计制度；会计系统 )uwpeq$j7l
accounting transaction 会计事项；帐务交易 YOGw Q
accounting treatment 会计处理 o6xl,T%
accounting year 会计年度 DI!NP ; E
accretion 增值；添加 Va(R*38k
accrual 应计项目；应累算数目 tq<7BO<6
accrual basis 应计制；权责发生制 5SR 29Z[
accrual basis accounting 应计制会计；权责发生制会计 E`LM L?
accrue 应累算；应计 swi |
accrued benefit 应累算利益 LNXhzW
accrued charges 应计费用 !f
zqpl\ze
accrued cumulative preference share dividend 应累算的累积优先股股息 egx(N
<
accrued expenses 应累算费用 J%j#gyTU
accrued interest payable 应付利息；应计未付利息 Z7k {7
accrued interest receivable 应收利息；应计未收利息 COJqVC(#
accrued right 累算权益 ws?p2$ Cla
accruing profit 应累算的利润 lsJ'dS
accumulated fiscal reserve 累积财政储备 1@C I7j
accumulated profit 累积利润；滚存溢利 t +m $lqm
accumulated reserve 累积储备 6D{|! i|r4
accumulation of surplus income 累积收益盈余 oIoJBn
acquired assets 既得资产 /}#z/m@bN
acquisition 收购；购置；取得 iknB c-TLD
acquisition cost 购置成本 Kk9 JZ[nT'
acquisition expenses 购置费用 .H7"nt^
acquisition of 100% interest 收购全部股权 a ina6@S
acquisition of control 取得控制权 !?O:%QG
acquisition of fixed assets 购置固定资产 g B
+cU
acquisition of shell “买壳” :V}8a!3h
acquisition price 收购价 j#- ZL-N
act of God 天灾 D~NH 4B
acting partner 执事合伙人 e3) rF5pp
active market 买卖活跃的市场；交投畅旺的市场；旺市 r^WO$u|@i
active partner 积极参与的合伙人 _P,fJ`w
active trading 交投活跃 <MT_zET
actual circulation 实际流通 f+fF5Z\
actual cost 实际成本 > ,uof ?
actual expenditure 实际开支；实际支出 >/ 5D/}4
actual income 实际入息；实际收入；实际收益 lNqXx{!k
actual market 现货市场 Rp}6}4=d
actual price 现货价；实际价格 @_1$
<8
actual profit 实际利润 J>!p^|S{
actual quotation 实盘；实际价位；实际报价 '(^p$=3|@D
actual year basis 按实际年度计算 &>L\unS
actuals 实货 gOgG23 x
actuarial investigation 精算调查 1MfRF v
actuarial principle 精算原则 YCw^u
actuarial report 精算师报告 EJdq"6S
Actuarial Society of Hong Kong 香港精算学会 I*6L` #j[
actuarial valuation 精算师估值
4?jhZLBU
actuary 精算师 +;FF0_
ad referendum agreement 暂定协议；有待覆核的协定 _
f^q!tP&d
ad valorem duty 从价税；按值征税 8N c i 1o
ad valorem duty system 从价税制 'qQ DM_+
ad valorem fee 从价费 0
<!kGL5
ad valorem tariff 从价关税 gq Z7Pro.
additional allowance 额外免税额 & [R&@l Y
additional amount for unexpired risk 未过期风险的额外款额 [RC|W%<Z>
additional assessable profit 补加应评税利润 lS XhHy
additional assessment 补加评税 CEqfsKrsxE
additional commitment 额外承担 /YUf(' b
additional commitment vote 额外承担拨款 W=I%3F_C"R
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z7HC6{g% X
additional dependent parent allowance 供养父母额外免税额 ; bP7|
additional provision 额外拨款 k?|VFh1
additional stamp duty 附加印花税 8ru@ 8|r
additional tax 补加税罚款；补加税款 e!eWwC9u
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Lm-}W "7
adjudged bankrupt 被裁定破产 >4LX!^V"
adjudicated bankrupt 裁定破产人 E<-}Jc1
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =E4nNL?
adjudication of bankruptcy 裁定破产；宣告破产 Br \/7F
adjudication of insolvency 裁定无力偿还债务 !l.Rv_o<O
adjusted actual 经调整的实数；调整后的实数 6K?+ad Klc
adjusted current assets 经调整的流动资产；调整后的流动资产 RD{jYr;
adjusted figure 经调整的数字；调整后的数额 ^C<dr}8
adjusted liabilities 经调整的负债；调整后的负债 Vk0O^o
adjusted loss 经调整的亏损；调整后的亏损 -?LSw
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ]vKxgfF
adjusted profit 经调整的利润；调整后的利润 Y* wbFL6`
adjusted surplus 经调整的盈余额；调整后的盈余额 7@+0E 2'
adjusted value 经调整的价值；调整后的价值 ?G!^ |^S*
adjustment 调整；修订；理算〔保险〕 Z PZ1
7-
adjustment centre 调剂中心 ELY$ ]^T
adjustment lag 调整过程的时间差距；调整时差 P5] cEZ n
adjustment mechanism 调整机制 pxDZ}4mOh
adjustment of loss 亏损调整 V!]e#QH;
adjustment process 调整过程；调整程序 {) Y
&Vr5
adjustment range 调整幅度 {n
j\dU
administered exchange rate 受管制汇率 Y*w< ~ m
