A: p I.~j]*:{
AQtOTT$
A share Ａ股；甲类股份 3s?ZyQy
abatement of tax 减税；减扣免税额 P^ht$)Y
ABN AMRO Bank N.V. 荷兰银行 r"
7 PSJ
above-the-line expenditure 线上项目支出；经常预算支出 U\W$^r,
above-the-line receipt 线上项目收入；经常预算收入 G0kF[8Am
ABSA Asia Limited 南非联合亚洲有限公司 0$NzRPbH
absolute change 绝对数值变更 +vH#xc\'
absolute expenditure 实际开支 ?&!!(dWFH
absolute guideline figure 绝对准则数字 @=}
NMoNH
absolute interest 绝对权益 y<~(}xsHh
absolute order of discharge 绝对破产解除令 c (29JZ
absolute profit margin 绝对利润幅度 :#
\jx
absolute value 实值；绝对值 JvEW0-B^l,
absolutely vested interest 绝对既得权益 _ +)n}Se
absorbed cost 已吸收成本；已分摊成本 bl^pMt1fv
absorption 吸收；分摊；合并 m<L zgX
absorption rate 吸收率；摊配率；分摊率 R 5mb4
ACB Finance Limited 亚洲商业财务有限公司 '
s5H_ah
acceptable form of reciprocity 合理的互惠条件 E:O/= cT
acceptable rate 适当利率；适当汇率 R6`mmJ+'
acceptance agreement 承兑协议 Qp iDBJCL
acceptance for honour 参加承兑 h#Mx(q
acceptor 承兑人；接受人；受票人 GY5JPl
acceptor for honour 参加承兑人 J7`;l6+Gb
accident insurance 意外保险 xSO5?eR"u
Accident Insurance Association of Hong Kong 香港意外保险公会 eL'fJcjw<
accident insurance scheme 意外保险计划 Ted tmX$
accident year basis 意外年度基准 $C,` ^n'
accommodation 通融；贷款 `Ba?4_>k
accommodation bill 通融票据；空头票据 0C3Y =F
accommodation party 汇票代发人 %{UW!/
account balance 帐户余额；帐户结余 mwn$ey&QE
account book 帐簿 e|>@ >F]K
account collected in advance 预收款项 \F\xZ.r
account current book 往来帐簿 ,,1y0s0`
account of after-acquired property 事后取得的财产报告 RQu[F ZT,
account of defaulter 拖欠帐目 N/b$S@
account payable 应付帐款 _mQ
j=
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z#l6BX K
account receivable 应收帐款 !HtW~8|:
account receivable report 应收帐款报表 %tPy]{S ..
account statement 结单；帐单；会计财务报表 <[T{q
|*
account title 帐户名称；会计科目 In ;P33'p
accountant's report 会计师报告 i7rk%q
Accountant's Report Rules 会计师报告规则 Ji1# >;&
accounting and auditing procedure 会计与审计程序；会计与核数程序 6OJhF7\0&
Accounting Arrangements 《会计安排》 7Bd=K=3u
accounting basis 会计基础 ?%lfbZ
accounting by Official Receiver 破产管理署署长呈交的帐目 Gu aF B[4
Accounting Circular 《会计通告》 naA8RD5/
accounting class 会计类别 +VJyGbOcC
accounting date 记帐日期；会计结算日期 _;/+8=
accounting for money 款项核算 loHMQK y@
Accounting Officer 会计主任 {lUaN0O:
accounting period 会计报告期；会计期 ^r
O!-
accounting policy 会计政策；会计方针 biForT_no
accounting practice 会计惯例 A ;6ew4
accounting principle 会计准则 C1qlB8(Wh>
accounting record 会计记录 J l{My^I5
accounting report 会计报告 T1 1>&K)
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $Y\7E/T
Accounting Society of China 中国会计学会 P)hGe3
accounting statement 会计报表 !w0=&/Y{R
accounting system 会计制度；会计系统 cXr_,
>k
accounting transaction 会计事项；帐务交易
9l |*E
accounting treatment 会计处理 f
)V6VNW.3
accounting year 会计年度 rJB/)4
mE
accretion 增值；添加 'geN
dx
accrual 应计项目；应累算数目 _EP ~PW#J
accrual basis 应计制；权责发生制 Y Y$Z-u(
accrual basis accounting 应计制会计；权责发生制会计 [r9HYju =
accrue 应累算；应计 gR_Exs'K
accrued benefit 应累算利益 *+00
accrued charges 应计费用 AM#s2.@
accrued cumulative preference share dividend 应累算的累积优先股股息 - (q7"h
accrued expenses 应累算费用 5zyd;y)|'
accrued interest payable 应付利息；应计未付利息 ?k@;,l :s
accrued interest receivable 应收利息；应计未收利息 C*1 1?B[
accrued right 累算权益 a] 6d hQ`
accruing profit 应累算的利润 \C2HeA\#SW
accumulated fiscal reserve 累积财政储备 !
t{
accumulated profit 累积利润；滚存溢利 8o).q}>&
accumulated reserve 累积储备 "5Z5x%3I
accumulation of surplus income 累积收益盈余 eOfVBF<C2
acquired assets 既得资产 H|MAbx
7
acquisition 收购；购置；取得 7h:EU7
acquisition cost 购置成本 mtw{7 E
acquisition expenses 购置费用 wSdiF-ue
acquisition of 100% interest 收购全部股权 cFq2 6(
e
acquisition of control 取得控制权 Adf nd
acquisition of fixed assets 购置固定资产 nQg_1+
acquisition of shell “买壳” M~y}0Ik
acquisition price 收购价 ~j
z51[{v
act of God 天灾 ;RQ}OCz9}8
acting partner 执事合伙人 9C!b
f \
active market 买卖活跃的市场；交投畅旺的市场；旺市 >66
`hZ
active partner 积极参与的合伙人 N] pw7S%
active trading 交投活跃 ^ ]+vtk
actual circulation 实际流通 =+[` 9
actual cost 实际成本 ~at:\h4:
actual expenditure 实际开支；实际支出 *_HF %JYMZ
actual income 实际入息；实际收入；实际收益 PeLzZ'$
D
actual market 现货市场 0xaK"\Q
actual price 现货价；实际价格 PIoBK CJ
actual profit 实际利润 af u!.}4Ct
actual quotation 实盘；实际价位；实际报价 X+N8r^&
actual year basis 按实际年度计算 +=nWB=iCb
actuals 实货 S/l6
c P
actuarial investigation 精算调查 'TA
!JB+
actuarial principle 精算原则 6!;D],,"#.
actuarial report 精算师报告 k 6i&NG6
Actuarial Society of Hong Kong 香港精算学会 ov
>5+"q)
actuarial valuation 精算师估值 YTr+"\CkA
actuary 精算师 /*GCuc|
ad referendum agreement 暂定协议；有待覆核的协定 GNHW bC6_m
ad valorem duty 从价税；按值征税 H7meI9 L
ad valorem duty system 从价税制 _NpxV'E
ad valorem fee 从价费 Q]$ pg 5O
ad valorem tariff 从价关税 K `A8 N
additional allowance 额外免税额 mHH >qW{`
additional amount for unexpired risk 未过期风险的额外款额 ;0uiO .
additional assessable profit 补加应评税利润 ~]n=TEJ>
additional assessment 补加评税 8] bLp
additional commitment 额外承担 %u2",eHCB
additional commitment vote 额外承担拨款 T#[# w*w/
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s k3 AwG;A
additional dependent parent allowance 供养父母额外免税额 m3& b
)O7
additional provision 额外拨款 ocZ^rqo2w
additional stamp duty 附加印花税 Y n0iu$;n
additional tax 补加税罚款；补加税款 Z.s0ddM s
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Oq)7XL4
adjudged bankrupt 被裁定破产 :sA UV79M
adjudicated bankrupt 裁定破产人 IlB*JJ nl
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9w=[}<E
adjudication of bankruptcy 裁定破产；宣告破产 GLMpWD`Wo
adjudication of insolvency 裁定无力偿还债务 LyL(~Jc|
adjusted actual 经调整的实数；调整后的实数 o,@ (]e~
adjusted current assets 经调整的流动资产；调整后的流动资产 y'non 0P.
adjusted figure 经调整的数字；调整后的数额 D .ySnYzh
adjusted liabilities 经调整的负债；调整后的负债 NYzBfL
x
adjusted loss 经调整的亏损；调整后的亏损 -MFePpUt
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 <|w(Sn
adjusted profit 经调整的利润；调整后的利润 N:Ir63X*#
adjusted surplus 经调整的盈余额；调整后的盈余额 *>xCX
adjusted value 经调整的价值；调整后的价值 3UUN@ Tx
adjustment 调整；修订；理算〔保险〕 cI rc@
adjustment centre 调剂中心 dfZ`M^NU
adjustment lag 调整过程的时间差距；调整时差 _1~pG )y$U
adjustment mechanism 调整机制 J @#rOOu
adjustment of loss 亏损调整 gP |>gy#e
adjustment process 调整过程；调整程序 ,R-aO= %
adjustment range 调整幅度 Jje!*?&8X
administered exchange rate 受管制汇率 8NTE`l=>/
