A: )(TaVHJR
'm}K$h (U
A share Ａ股；甲类股份 frbKi _1
abatement of tax 减税；减扣免税额 > xkl7D
ABN AMRO Bank N.V. 荷兰银行 5 :6^533]
above-the-line expenditure 线上项目支出；经常预算支出 R8P7JY[ h
above-the-line receipt 线上项目收入；经常预算收入 |4aV~ n[>#
ABSA Asia Limited 南非联合亚洲有限公司 Gp'rN}i^
absolute change 绝对数值变更 ~Tq
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absolute expenditure 实际开支 [?iA`#^d
absolute guideline figure 绝对准则数字 [
\ LA
absolute interest 绝对权益 6 /gh_'&
absolute order of discharge 绝对破产解除令 trnjOm
absolute profit margin 绝对利润幅度 4]A2Jl
E
absolute value 实值；绝对值 DvHcT] l>5
absolutely vested interest 绝对既得权益 Z0g3> iItM
absorbed cost 已吸收成本；已分摊成本 7S LJLn3d
absorption 吸收；分摊；合并 vt<r_&+ pJ
absorption rate 吸收率；摊配率；分摊率 ~4y&]:I
ACB Finance Limited 亚洲商业财务有限公司 D Z5%-
acceptable form of reciprocity 合理的互惠条件
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649ZB
acceptable rate 适当利率；适当汇率 )9M m
L-7K
acceptance agreement 承兑协议 :TJv<NZi'
acceptance for honour 参加承兑 H !Z=}>TN
acceptor 承兑人；接受人；受票人 WM5 s
acceptor for honour 参加承兑人 (f ^WC,
accident insurance 意外保险 T`7;R l'Q
Accident Insurance Association of Hong Kong 香港意外保险公会 -;&a U;k
accident insurance scheme 意外保险计划 n3t1'_/TU}
accident year basis 意外年度基准 _R<eWp
accommodation 通融；贷款 l-xKfp`
accommodation bill 通融票据；空头票据 ~[d U%I>L^
accommodation party 汇票代发人 )$Xd#bzD|
account balance 帐户余额；帐户结余 jnsV'@v8Nj
account book 帐簿 !c[(#g
account collected in advance 预收款项 Da*=uW9
account current book 往来帐簿 5n!
V^ !
account of after-acquired property 事后取得的财产报告 e^Q$Tog<
account of defaulter 拖欠帐目
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account payable 应付帐款 <h:> :%# k
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {%5k1,/(
account receivable 应收帐款 $ r)+7i
account receivable report 应收帐款报表 T{3C3EE?]
account statement 结单；帐单；会计财务报表 ( iM"ug2
account title 帐户名称；会计科目 l_Gv dD
accountant's report 会计师报告 {i y[8eLg
Accountant's Report Rules 会计师报告规则 h\".Ty
Sz
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?9xaBWf
Accounting Arrangements 《会计安排》 X5 Uc emO
accounting basis 会计基础 &cztU M(
accounting by Official Receiver 破产管理署署长呈交的帐目 h~haA8i?{
Accounting Circular 《会计通告》 ^IGutZov
accounting class 会计类别 &54fFyJF
accounting date 记帐日期；会计结算日期 [T#5 $J
accounting for money 款项核算 / 1
lIV_Z
Accounting Officer 会计主任 w^Qb9vT a8
accounting period 会计报告期；会计期 .|
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accounting policy 会计政策；会计方针 4of3#
M
accounting practice 会计惯例 |6 w.m<p
accounting principle 会计准则 &Q O~p3M
accounting record 会计记录 zM{'GB+en
accounting report 会计报告 o:B?g DM
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'b#RfF,7H}
Accounting Society of China 中国会计学会 O 4@sN =o
accounting statement 会计报表 Z_Jprp{3h
accounting system 会计制度；会计系统 9 X}F{!p~1
accounting transaction 会计事项；帐务交易 6 }wXNTd
accounting treatment 会计处理 *5Upb,* *
accounting year 会计年度 }MAQhXI^O|
accretion 增值；添加 \U;4 \
accrual 应计项目；应累算数目 f>\
OT
accrual basis 应计制；权责发生制 wJ@8-H 8}
accrual basis accounting 应计制会计；权责发生制会计 wEL$QOu$
accrue 应累算；应计 834(kw+
#9
accrued benefit 应累算利益 Q<W9<&VZe
accrued charges 应计费用 )w];eF0c
accrued cumulative preference share dividend 应累算的累积优先股股息 d2lOx|jt
accrued expenses 应累算费用 M,@\*qlEJ
accrued interest payable 应付利息；应计未付利息 cnr&%-
accrued interest receivable 应收利息；应计未收利息 Xr\|U89P
accrued right 累算权益 Y,EReamp
accruing profit 应累算的利润 ._@Scd
accumulated fiscal reserve 累积财政储备 3|zqEGT*
accumulated profit 累积利润；滚存溢利 6Ug( J$Ouh
accumulated reserve 累积储备 9k8ftxB^
accumulation of surplus income 累积收益盈余 IPm
SkK
acquired assets 既得资产 f D+'{ivN4
acquisition 收购；购置；取得 $G/ h-6+8
acquisition cost 购置成本 <![tn#_
acquisition expenses 购置费用 YV t#( jl
acquisition of 100% interest 收购全部股权 9Axk- c
acquisition of control 取得控制权 V\^rs41$;
acquisition of fixed assets 购置固定资产 [^xLK
acquisition of shell “买壳” XH4!|wz
acquisition price 收购价 =g4^tIYq
act of God 天灾 ' 7G'R
acting partner 执事合伙人 wy6> ^_z
active market 买卖活跃的市场；交投畅旺的市场；旺市 N) ,bhYS]
active partner 积极参与的合伙人 -y]\;pbZ0
active trading 交投活跃 _[;>V*?zp5
actual circulation 实际流通 m^
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actual cost 实际成本 !xmv
CH=2
actual expenditure 实际开支；实际支出 DpjiE/*
actual income 实际入息；实际收入；实际收益 jn vJ`7zFP
actual market 现货市场 #(& ! ^X3
actual price 现货价；实际价格 lJ.:5$2H
actual profit 实际利润 cF!ygz//
actual quotation 实盘；实际价位；实际报价 Nq'Cuwsp
actual year basis 按实际年度计算 .Tr!/mf_
actuals 实货 %T@ 3-V_
actuarial investigation 精算调查 H59}d
oKH
actuarial principle 精算原则 +F3 @-A
actuarial report 精算师报告 K3*8JF7_F
Actuarial Society of Hong Kong 香港精算学会 $ ;NxO0$
actuarial valuation 精算师估值 7=C$*)x
actuary 精算师 {^>dQ+S x7
ad referendum agreement 暂定协议；有待覆核的协定 O="# yE)
ad valorem duty 从价税；按值征税 {3=M-U~r
ad valorem duty system 从价税制 ,l`4)@{G
ad valorem fee 从价费 ^@?-YWt
ad valorem tariff 从价关税
i zJa` K
additional allowance 额外免税额 S@i* +&Ot
additional amount for unexpired risk 未过期风险的额外款额 ,!+>/RlJ
additional assessable profit 补加应评税利润 [= *c8
additional assessment 补加评税 4mR{\
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additional commitment 额外承担 x
'Pp!
additional commitment vote 额外承担拨款 OZ 4uk.)
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `Wq4k>J}*
additional dependent parent allowance 供养父母额外免税额 ut
z .
additional provision 额外拨款 *olV Y/'O
additional stamp duty 附加印花税 {n9 ]ej ^
additional tax 补加税罚款；补加税款 _kUf[&
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \49LgN@\
adjudged bankrupt 被裁定破产 ]q@/:I
9]
adjudicated bankrupt 裁定破产人 O=E"n *U
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0 >hV?A
adjudication of bankruptcy 裁定破产；宣告破产 ,{wA%Oy,
adjudication of insolvency 裁定无力偿还债务 u,AZMjlF
adjusted actual 经调整的实数；调整后的实数 I4'mU$)U
adjusted current assets 经调整的流动资产；调整后的流动资产 Z L[~[
adjusted figure 经调整的数字；调整后的数额
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adjusted liabilities 经调整的负债；调整后的负债 }
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'aa
adjusted loss 经调整的亏损；调整后的亏损 heQ<%NIA"
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 v+XB$j^ H
adjusted profit 经调整的利润；调整后的利润 Cv7FVl-I
adjusted surplus 经调整的盈余额；调整后的盈余额 sOzmw ^7
adjusted value 经调整的价值；调整后的价值 o&4 5y&
adjustment 调整；修订；理算〔保险〕 !DsKa6Zj
adjustment centre 调剂中心 A[20i
c
adjustment lag 调整过程的时间差距；调整时差 H9nVtS {x
adjustment mechanism 调整机制 I*c B
Ha
adjustment of loss 亏损调整 %|mRib|<C
adjustment process 调整过程；调整程序 8W' ,T
adjustment range 调整幅度 L
;5R*)t
administered exchange rate 受管制汇率 b+/XVEsr
