A: `0upm%A
fRNj *bIV
A share Ａ股；甲类股份 TG=A]--_a
abatement of tax 减税；减扣免税额 g}~s"Sz
ABN AMRO Bank N.V. 荷兰银行 <EnmH/C.
above-the-line expenditure 线上项目支出；经常预算支出 091m$~r*
above-the-line receipt 线上项目收入；经常预算收入 +}jzge"
ABSA Asia Limited 南非联合亚洲有限公司 0 \i\G|5
absolute change 绝对数值变更 Z|K HF"
absolute expenditure 实际开支 P$'PB*5d|
absolute guideline figure 绝对准则数字 PTHxvml
absolute interest 绝对权益 f@sC~A. 9\
absolute order of discharge 绝对破产解除令 q}i#XQ U
absolute profit margin 绝对利润幅度 7sVM[lr<
absolute value 实值；绝对值 1F.. _5_"]
absolutely vested interest 绝对既得权益 } W]A`-Jv
absorbed cost 已吸收成本；已分摊成本 $mxG-'x %K
absorption 吸收；分摊；合并 hw "2'{"II
absorption rate 吸收率；摊配率；分摊率 .Bx I~d^
ACB Finance Limited 亚洲商业财务有限公司 gLMb,buqC
acceptable form of reciprocity 合理的互惠条件 zd_N' :6
acceptable rate 适当利率；适当汇率 2dz)rjd O,
acceptance agreement 承兑协议 9>{ml&$
acceptance for honour 参加承兑 Km x4bp4
acceptor 承兑人；接受人；受票人 ;)ay uS sQ
acceptor for honour 参加承兑人 Ee5YW/9]
accident insurance 意外保险 QXj #Brp
Accident Insurance Association of Hong Kong 香港意外保险公会 4+8)0;<H
accident insurance scheme 意外保险计划 @o[Z J4>*
accident year basis 意外年度基准 .XpuD,^;@
accommodation 通融；贷款 f)vnm*&-
accommodation bill 通融票据；空头票据 \= ({T_j4
accommodation party 汇票代发人 4UbqYl3 |a
account balance 帐户余额；帐户结余 0SD'&
account book 帐簿
@Mg& T$
account collected in advance 预收款项 ,'C*? mms
account current book 往来帐簿 8 Z}%,G*n
account of after-acquired property 事后取得的财产报告 y ;mk]
account of defaulter 拖欠帐目 (KO]>!t
account payable 应付帐款 Acl K9+V
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )E9c 6'd
account receivable 应收帐款 7j|CWur
vq
account receivable report 应收帐款报表 2KO`+
account statement 结单；帐单；会计财务报表 b~ )@e9
account title 帐户名称；会计科目 HH6n3c!:mm
accountant's report 会计师报告 _G)A$6weU
Accountant's Report Rules 会计师报告规则 !0p K8k&MG
accounting and auditing procedure 会计与审计程序；会计与核数程序 (Jb#'(~a
Accounting Arrangements 《会计安排》 I_#
5gq
accounting basis 会计基础 Sv=e|!3f[k
accounting by Official Receiver 破产管理署署长呈交的帐目 _an 0G?7
Accounting Circular 《会计通告》 L5UZ@R,
accounting class 会计类别 z,ryY'ua/I
accounting date 记帐日期；会计结算日期 }r1
8 Y6
accounting for money 款项核算 7.2G}O6$
Accounting Officer 会计主任 ,J 2qLH1
accounting period 会计报告期；会计期 @?s>oSyV
accounting policy 会计政策；会计方针 OL_#Uu
accounting practice 会计惯例 \ v+>qY<q
accounting principle 会计准则 C - ORI}o
accounting record 会计记录 {Zw;<1{E
accounting report 会计报告 El TB{C>u
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 l4mRNYv)z
Accounting Society of China 中国会计学会 ]
0L=+=w
accounting statement 会计报表 %J'/ cmR&
accounting system 会计制度；会计系统 lA4-ZQ2Zp[
accounting transaction 会计事项；帐务交易 d<Lc&wlP
accounting treatment 会计处理 FaJK
R
accounting year 会计年度 &b>&XMIK
accretion 增值；添加 Yt =) =n
accrual 应计项目；应累算数目 ]' n4 e*
accrual basis 应计制；权责发生制 W4 . w
accrual basis accounting 应计制会计；权责发生制会计 k )z>9z %D
accrue 应累算；应计 L!Tvz(_7f6
accrued benefit 应累算利益 Tei2[siA5
accrued charges 应计费用 yQ^, >eh
accrued cumulative preference share dividend 应累算的累积优先股股息 7f3,c
zW
accrued expenses 应累算费用 ic}TiTK
accrued interest payable 应付利息；应计未付利息 ~u!V_su]GY
accrued interest receivable 应收利息；应计未收利息 2\& 3x} @
accrued right 累算权益 0N)DHD?U
accruing profit 应累算的利润 va QsG6q[
accumulated fiscal reserve 累积财政储备 QSzht$ 8
accumulated profit 累积利润；滚存溢利 h$sOJs~6h
accumulated reserve 累积储备 2oc18#iG (
accumulation of surplus income 累积收益盈余 JXRU9`3)A
acquired assets 既得资产 tz?3R#rM
acquisition 收购；购置；取得 C}uzzG6s
acquisition cost 购置成本 G3y8M |:
acquisition expenses 购置费用 :!cK?H$+
acquisition of 100% interest 收购全部股权 A#K<5%U{Mv
acquisition of control 取得控制权 G2y1S/
acquisition of fixed assets 购置固定资产 ]Hl{(v\H O
acquisition of shell “买壳” LRWM}'.s
acquisition price 收购价 }M(xN6E
act of God 天灾 ^uG^>Om*
acting partner 执事合伙人 ) x+edYw
active market 买卖活跃的市场；交投畅旺的市场；旺市 w*~s&7c2B
active partner 积极参与的合伙人 x R$T/] /
active trading 交投活跃 /Q
)I5sL@E
actual circulation 实际流通 ?vbAaRg50s
actual cost 实际成本 p<\! {5:
actual expenditure 实际开支；实际支出 / ~".GZ&29
actual income 实际入息；实际收入；实际收益 :81d~f7
actual market 现货市场 F#L1~\7
actual price 现货价；实际价格
SmDNN^GR
actual profit 实际利润 #Vmf
6
actual quotation 实盘；实际价位；实际报价 IS!OO<
actual year basis 按实际年度计算 RhB)AUAj
actuals 实货 \}4*}Lr
actuarial investigation 精算调查 XUVj<U
actuarial principle 精算原则 CV=qcD
actuarial report 精算师报告 8 3/WWL }
Actuarial Society of Hong Kong 香港精算学会 8oI|Z=
actuarial valuation 精算师估值 oR~d<^z(
actuary 精算师 S:i# |T."
ad referendum agreement 暂定协议；有待覆核的协定 4sO Rp^t'Q
ad valorem duty 从价税；按值征税 (_@]-
ad valorem duty system 从价税制 A15Kj#Oy
ad valorem fee 从价费 `9^+KK "
ad valorem tariff 从价关税 X=1o$:7
additional allowance 额外免税额 U/A iI;Ne
additional amount for unexpired risk 未过期风险的额外款额 cNwH Y
Z'
additional assessable profit 补加应评税利润 xk/-TXB
0
additional assessment 补加评税 m44a HBwId
additional commitment 额外承担 Fx.Ly]L
additional commitment vote 额外承担拨款 g-UCvY
I
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0fvOA*UP
additional dependent parent allowance 供养父母额外免税额 1|w@f&W"
additional provision 额外拨款 'Nt)7U>oC9
additional stamp duty 附加印花税 +C~d;p
additional tax 补加税罚款；补加税款 f@hM ^%
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \X\f ~CB
adjudged bankrupt 被裁定破产 yZ[g2*1L
adjudicated bankrupt 裁定破产人 ^dk$6%
0
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8kdJtEW3
adjudication of bankruptcy 裁定破产；宣告破产 Pf,@U'f|
adjudication of insolvency 裁定无力偿还债务 b+:J ?MR;}
adjusted actual 经调整的实数；调整后的实数 >"=DN5w
,S
adjusted current assets 经调整的流动资产；调整后的流动资产 >w7KOVbN3
adjusted figure 经调整的数字；调整后的数额 = &pLlG
adjusted liabilities 经调整的负债；调整后的负债 JrY*K|YdW
adjusted loss 经调整的亏损；调整后的亏损 E X'PRNB,
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 F xm:m
adjusted profit 经调整的利润；调整后的利润 g<;::'6
adjusted surplus 经调整的盈余额；调整后的盈余额 pw4^E|X
adjusted value 经调整的价值；调整后的价值 7p]Izx8][
adjustment 调整；修订；理算〔保险〕 !dGu0wE
adjustment centre 调剂中心 ojlyW})$%
adjustment lag 调整过程的时间差距；调整时差 "|1iz2L
adjustment mechanism 调整机制 3Ji$igL
adjustment of loss 亏损调整 m }HaJ
adjustment process 调整过程；调整程序 ZfqN4
adjustment range 调整幅度 >L!c} Ku
administered exchange rate 受管制汇率 M$Z2 "F;
