A: 4,2(nYF
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A share Ａ股；甲类股份 i90}Xyt
abatement of tax 减税；减扣免税额 aH%ZetLNJ
ABN AMRO Bank N.V. 荷兰银行 #2 \8?UPd
above-the-line expenditure 线上项目支出；经常预算支出 %a5t15 9
above-the-line receipt 线上项目收入；经常预算收入 On=u #DxQ
ABSA Asia Limited 南非联合亚洲有限公司 d
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0 K
absolute change 绝对数值变更 \a"i7Caa
absolute expenditure 实际开支 0Cl, 8P
absolute guideline figure 绝对准则数字 B &?fM
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absolute interest 绝对权益 Z<;U:aH?}
absolute order of discharge 绝对破产解除令 D!oZ?dGCo6
absolute profit margin 绝对利润幅度 dFQ o
absolute value 实值；绝对值
rFo\+//
absolutely vested interest 绝对既得权益 f'&GFL =c
absorbed cost 已吸收成本；已分摊成本 C\ vC?(n
absorption 吸收；分摊；合并 ~n
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absorption rate 吸收率；摊配率；分摊率 {O)YwT$`
ACB Finance Limited 亚洲商业财务有限公司 %JQ~!3
acceptable form of reciprocity 合理的互惠条件 e^ Q Vn\<c
acceptable rate 适当利率；适当汇率 BRb\V42i;
acceptance agreement 承兑协议 Y+g,pX
acceptance for honour 参加承兑 XYj cJ
acceptor 承兑人；接受人；受票人 }|Uj"e
acceptor for honour 参加承兑人 ,yI CNt P
accident insurance 意外保险 :G -1YA
Accident Insurance Association of Hong Kong 香港意外保险公会 Vv
yj
accident insurance scheme 意外保险计划 1Ao6y.S
accident year basis 意外年度基准 a9=> r
accommodation 通融；贷款 Bz+.Qa+
accommodation bill 通融票据；空头票据 4QE=f(u;h
accommodation party 汇票代发人 IZ*}idlkn/
account balance 帐户余额；帐户结余 @lS==O-`f
account book 帐簿 i'HPRY
account collected in advance 预收款项 g<$. - g
account current book 往来帐簿 3?2<W EYr
account of after-acquired property 事后取得的财产报告 /s:w^ g~
account of defaulter 拖欠帐目 pz 7H To;p
account payable 应付帐款 j$Nf%V 6Y
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mQ}Gh_'ps
account receivable 应收帐款 ca(U!T68
account receivable report 应收帐款报表 ?6f7ld5
account statement 结单；帐单；会计财务报表 >SoO4i8
account title 帐户名称；会计科目 ~^&R #4J
accountant's report 会计师报告 :?=Q39O9
Accountant's Report Rules 会计师报告规则
aG(hs J)
accounting and auditing procedure 会计与审计程序；会计与核数程序 k#C
f})
Accounting Arrangements 《会计安排》 gfde#T)S
accounting basis 会计基础 3pSj kS|?>
accounting by Official Receiver 破产管理署署长呈交的帐目 ]]T qP {H
Accounting Circular 《会计通告》 := <0=JE#
accounting class 会计类别 p&^ J=_O
accounting date 记帐日期；会计结算日期 qbiK^g R
accounting for money 款项核算 ]tB@kBi "
Accounting Officer 会计主任 _ 5"+Dv
accounting period 会计报告期；会计期 vT c7an6fy
accounting policy 会计政策；会计方针 M+poB+K.
accounting practice 会计惯例 {~N3D4n^
accounting principle 会计准则 nO{ x^b <
accounting record 会计记录 "_< 9PM1t
accounting report 会计报告 r|GY]9
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Izn
T|l^
Accounting Society of China 中国会计学会 S`m,S4-eD
accounting statement 会计报表 l!?yu]Yon
accounting system 会计制度；会计系统
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accounting transaction 会计事项；帐务交易
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accounting treatment 会计处理 -\#lF?fzb
accounting year 会计年度 R,t$"bOd
accretion 增值；添加 =gjDCx$|
accrual 应计项目；应累算数目 :et#0!
accrual basis 应计制；权责发生制 pJBg? D
accrual basis accounting 应计制会计；权责发生制会计 PLA#!$c7q
accrue 应累算；应计 gKo%(6{n~
accrued benefit 应累算利益 r aE
Mm
accrued charges 应计费用 ~_>cM c
accrued cumulative preference share dividend 应累算的累积优先股股息 D!F 2 l_
accrued expenses 应累算费用 Wd8R u/
accrued interest payable 应付利息；应计未付利息 T\9~<"P^
accrued interest receivable 应收利息；应计未收利息 q .J sf+
accrued right 累算权益 P4k;O?y
accruing profit 应累算的利润 `Ye8
Q5v"]
accumulated fiscal reserve 累积财政储备 W:`#% :C
accumulated profit 累积利润；滚存溢利 tfYB _N
accumulated reserve 累积储备 RWKH%C[Yd
accumulation of surplus income 累积收益盈余 6na^]t~ncm
acquired assets 既得资产 ]$A(9Pn"
acquisition 收购；购置；取得 '<dgT &8C
acquisition cost 购置成本 3qaMO#{M
acquisition expenses 购置费用 !eI2 r
acquisition of 100% interest 收购全部股权 mchJmZ{A
acquisition of control 取得控制权 g(Yb^'X/
acquisition of fixed assets 购置固定资产 0uvzxmN
acquisition of shell “买壳” 5Bjgr
acquisition price 收购价 DyO$P#~?
act of God 天灾 ?o*I9
[Z)
acting partner 执事合伙人 uw AwWgl
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,"\@fwy{
active partner 积极参与的合伙人 R>/ NE!q
active trading 交投活跃 %lw! e
actual circulation 实际流通 Y32 "N[yw
actual cost 实际成本 W*N$'%
actual expenditure 实际开支；实际支出 4J0Rv od_
actual income 实际入息；实际收入；实际收益 ,7_4 z]jK
actual market 现货市场 J00VTb`
actual price 现货价；实际价格 ^D{
lPu
3
actual profit 实际利润 o-C#|t3hH
actual quotation 实盘；实际价位；实际报价 !w39FfU{
actual year basis 按实际年度计算 YA:nOvd@O
actuals 实货 r'GP$0rr9!
actuarial investigation 精算调查 @-&MA)SN
actuarial principle 精算原则 aEt/NwgiQ
actuarial report 精算师报告 K`g7$r)U[
Actuarial Society of Hong Kong 香港精算学会 *L4`$@l8
actuarial valuation 精算师估值 |7k_N|E
actuary 精算师 ;30 nd=
ad referendum agreement 暂定协议；有待覆核的协定 #,d I$gY
ad valorem duty 从价税；按值征税 =u[k1s?
ad valorem duty system 从价税制 r^Zg-|gr
ad valorem fee 从价费 O%8 EZyu
ad valorem tariff 从价关税 vy9 w$ls
additional allowance 额外免税额 u #w29 Pm
additional amount for unexpired risk 未过期风险的额外款额 d5`3wd]]'v
additional assessable profit 补加应评税利润 *{
{b~$
additional assessment 补加评税 Z?5V4F:f
additional commitment 额外承担 aj^wRzJ}zA
additional commitment vote 额外承担拨款 A/7{oB:a
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G<|8?6bq#
additional dependent parent allowance 供养父母额外免税额 'Ft0Ry<OL
additional provision 额外拨款 42J {aJVH
additional stamp duty 附加印花税 T~0k"uTE
additional tax 补加税罚款；补加税款 }7E^ZZ]f
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6 Orum/|h
adjudged bankrupt 被裁定破产 E_e6^Sk5B(
adjudicated bankrupt 裁定破产人 pi<TFe@eG
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eqw0]U\pv
adjudication of bankruptcy 裁定破产；宣告破产 G 0%6ch^%
adjudication of insolvency 裁定无力偿还债务 UcOk3{(z$q
adjusted actual 经调整的实数；调整后的实数 d?`ny#,G B
adjusted current assets 经调整的流动资产；调整后的流动资产 W\&8au ds
adjusted figure 经调整的数字；调整后的数额 }G4 z tiuG
adjusted liabilities 经调整的负债；调整后的负债 u_(VE fs4
adjusted loss 经调整的亏损；调整后的亏损 l
i ~d?>
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 ]vWKR."4
adjusted profit 经调整的利润；调整后的利润 N , 8/Y
adjusted surplus 经调整的盈余额；调整后的盈余额 jB{4\)
adjusted value 经调整的价值；调整后的价值 ?=m?jNa;nC
adjustment 调整；修订；理算〔保险〕 g L_Y,A~Q{
adjustment centre 调剂中心 ojyIQ k+
adjustment lag 调整过程的时间差距；调整时差 if |+EN %
adjustment mechanism 调整机制 6f')6X'x
adjustment of loss 亏损调整 s<qe,' Y
adjustment process 调整过程；调整程序 $YN6<5R)
adjustment range 调整幅度 =6"2UC&
administered exchange rate 受管制汇率 &wD;SMr<
