A: | ZvNH ~!
e$CePLEj
A share Ａ股；甲类股份 hnp`s%e,
abatement of tax 减税；减扣免税额 j2R RSz&9
ABN AMRO Bank N.V. 荷兰银行 BQyvj\ uJ
above-the-line expenditure 线上项目支出；经常预算支出 bjPka{PBj
above-the-line receipt 线上项目收入；经常预算收入 %xf)m[JU=
ABSA Asia Limited 南非联合亚洲有限公司 NJn &>/vM
absolute change 绝对数值变更 GE%2/z p
absolute expenditure 实际开支 ( MB`hk-d
absolute guideline figure 绝对准则数字
uY.=4l
absolute interest 绝对权益 Gs+\D0o!
absolute order of discharge 绝对破产解除令 \n[
392
absolute profit margin 绝对利润幅度 T#\p%w9d
absolute value 实值；绝对值 M-{*92y&
|
absolutely vested interest 绝对既得权益 X Y~;)<s_
absorbed cost 已吸收成本；已分摊成本
*f79=x
absorption 吸收；分摊；合并 - G8 c5b[
absorption rate 吸收率；摊配率；分摊率 {*N^C@
ACB Finance Limited 亚洲商业财务有限公司 c vKV95bn
acceptable form of reciprocity 合理的互惠条件 #2h+dk$1
acceptable rate 适当利率；适当汇率 -@rxiC:Q
acceptance agreement 承兑协议 7N >oY$&)
acceptance for honour 参加承兑 3>i>@n_
acceptor 承兑人；接受人；受票人 N*~_\x
acceptor for honour 参加承兑人 kGpV;F==*
accident insurance 意外保险 ]\OWZ{T'j
Accident Insurance Association of Hong Kong 香港意外保险公会 Iph3%RaE
accident insurance scheme 意外保险计划 yc*<:(p
accident year basis 意外年度基准 p?
;-!TUv
accommodation 通融；贷款 =K&# .r
accommodation bill 通融票据；空头票据 'g]hmE
accommodation party 汇票代发人 9u?(^(.
account balance 帐户余额；帐户结余 hF2/
y. :P
account book 帐簿 R 4V \B
account collected in advance 预收款项 9ftN
8Svw
account current book 往来帐簿 <D;MT96SG
account of after-acquired property 事后取得的财产报告 [!G)$<
account of defaulter 拖欠帐目 Yj)
e$f
account payable 应付帐款 t)ld<9)eB
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4GV Nw!V
account receivable 应收帐款 UV4u. 7y
account receivable report 应收帐款报表 v51E Xf
account statement 结单；帐单；会计财务报表 [Gh"ojt]w
account title 帐户名称；会计科目 K'NcTw#f
accountant's report 会计师报告 ^OF5F8Tf/
Accountant's Report Rules 会计师报告规则 Yb}w;F8(
accounting and auditing procedure 会计与审计程序；会计与核数程序 Xem 05%,
Accounting Arrangements 《会计安排》 X:Q$gO?[4
accounting basis 会计基础 \k;U}Te<
accounting by Official Receiver 破产管理署署长呈交的帐目 s|Zx(.EP
Accounting Circular 《会计通告》 cS}r9ga Q
accounting class 会计类别 u yFn}y62
accounting date 记帐日期；会计结算日期 s;J\Kc? "|
accounting for money 款项核算 co/7l sW
Accounting Officer 会计主任 @F?=a*s"!
accounting period 会计报告期；会计期 aM$\#C x
accounting policy 会计政策；会计方针 @;m$ua*|:
accounting practice 会计惯例 PPa^o8jd
accounting principle 会计准则 2/@D7>F&g
accounting record 会计记录 !h>D;k6 e
accounting report 会计报告 H>.B99vp
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pW{8R^vKm
Accounting Society of China 中国会计学会 a}>Dz 1 R
accounting statement 会计报表 S8%n .<OB
accounting system 会计制度；会计系统 XvskB[\
accounting transaction 会计事项；帐务交易 n>P! u71
accounting treatment 会计处理 )Pl i})
accounting year 会计年度 khAqYu" )
accretion 增值；添加 RlsVC_H\
accrual 应计项目；应累算数目 B;!f<"a8
accrual basis 应计制；权责发生制 Ziz=]D_
accrual basis accounting 应计制会计；权责发生制会计 Jf)3< ~G
accrue 应累算；应计 ( ;}tf~~r
accrued benefit 应累算利益 H?uukmZl
accrued charges 应计费用 h>wcT VF
accrued cumulative preference share dividend 应累算的累积优先股股息 'S? ;J ,/
accrued expenses 应累算费用
55-D\n<
accrued interest payable 应付利息；应计未付利息 yG&2U qX
accrued interest receivable 应收利息；应计未收利息 0+EN@Y^dAV
accrued right 累算权益 YsP/p-
accruing profit 应累算的利润 :Q _x/+-
accumulated fiscal reserve 累积财政储备 .$ Bw b/a
accumulated profit 累积利润；滚存溢利 t\r:E2
O
accumulated reserve 累积储备 HM&1y ubh#
accumulation of surplus income 累积收益盈余 <tbZj=*O/o
acquired assets 既得资产 /APcL5:=
acquisition 收购；购置；取得 ,=o
0BD2q
acquisition cost 购置成本 .0|=[ |
acquisition expenses 购置费用 ]` ]g@ v
acquisition of 100% interest 收购全部股权 )`8p d 7<.
acquisition of control 取得控制权 $
[7 Vgs
acquisition of fixed assets 购置固定资产 gWrAUPS[
acquisition of shell “买壳” s
/%:dnij
acquisition price 收购价 -[R!O'N9
act of God 天灾 `
HW:^T
acting partner 执事合伙人 by86zX
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?t rV72D
active partner 积极参与的合伙人 Ue$zH"w
active trading 交投活跃
g:<?
actual circulation 实际流通 n#*`!#
actual cost 实际成本 *
OsU Y=;
actual expenditure 实际开支；实际支出 <y)E>Fl
actual income 实际入息；实际收入；实际收益 u @=?#a$$
actual market 现货市场 ^Y04qe Rd
actual price 现货价；实际价格 + a|/l
actual profit 实际利润 }nu d
actual quotation 实盘；实际价位；实际报价 ;GsQR+en
actual year basis 按实际年度计算 (][LQ6Pc
actuals 实货 ,P6= ~q3k
actuarial investigation 精算调查 |d7$*7TvV
actuarial principle 精算原则 Lw*]EG|?
actuarial report 精算师报告 IfV
3fJ7
Actuarial Society of Hong Kong 香港精算学会 C+
%K6/J(
actuarial valuation 精算师估值
/ \=MBUN
actuary 精算师 <7n]Ai@Y
ad referendum agreement 暂定协议；有待覆核的协定 8)x t(~qF
ad valorem duty 从价税；按值征税 dDt Fx2(R
ad valorem duty system 从价税制 %f& < wC
ad valorem fee 从价费 I^3:YV R&
ad valorem tariff 从价关税 f9T
V%fG?
additional allowance 额外免税额 (j&A",^^S
additional amount for unexpired risk 未过期风险的额外款额 op7FZHs
additional assessable profit 补加应评税利润 }
/e`v6
additional assessment 补加评税 [@"wd_f{l
additional commitment 额外承担
xh0 xSqDM
additional commitment vote 额外承担拨款 C!%:o/
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n56;m`IU
additional dependent parent allowance 供养父母额外免税额 x &=9P e(
additional provision 额外拨款 PRs@zkO
additional stamp duty 附加印花税 i0pU!`0
additional tax 补加税罚款；补加税款 cA;js;x@
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 UQT'6* !
adjudged bankrupt 被裁定破产 V"R pH,
adjudicated bankrupt 裁定破产人 #^rU x.
adjudication fee 裁定费；评定印花税额手续费；评估契据费 AQ{zx1^2>K
adjudication of bankruptcy 裁定破产；宣告破产 \u{8Bak0
adjudication of insolvency 裁定无力偿还债务 Bjj<\8 ^M
adjusted actual 经调整的实数；调整后的实数 2t1I3yA'{z
adjusted current assets 经调整的流动资产；调整后的流动资产 {G*QY%j^
adjusted figure 经调整的数字；调整后的数额 IA*KaX2S<
adjusted liabilities 经调整的负债；调整后的负债 c3xl9S,5
adjusted loss 经调整的亏损；调整后的亏损 7} B
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 |M5-5)
adjusted profit 经调整的利润；调整后的利润 9=+-QdX+0]
adjusted surplus 经调整的盈余额；调整后的盈余额 :w-`PY J%G
adjusted value 经调整的价值；调整后的价值 4]XI"-M^D
adjustment 调整；修订；理算〔保险〕 6C-YyI#s#
adjustment centre 调剂中心 (P@Y36j>N
adjustment lag 调整过程的时间差距；调整时差 ?IY Y'fS"
adjustment mechanism 调整机制 smU4jh9S
adjustment of loss 亏损调整 Jl
Z0n;
adjustment process 调整过程；调整程序 +,flE= 5]s
adjustment range 调整幅度 k#)Ad*t
administered exchange rate 受管制汇率 6s xz_f
