A: \Bg;}\8
X
k_
9 gMO
A share Ａ股；甲类股份 l`G .lM(
abatement of tax 减税；减扣免税额 .>%(bH8S
ABN AMRO Bank N.V. 荷兰银行 Xp"ZK=r
above-the-line expenditure 线上项目支出；经常预算支出 v_3r 8My-
above-the-line receipt 线上项目收入；经常预算收入 y, @I 6
ABSA Asia Limited 南非联合亚洲有限公司
M<hX ! B
absolute change 绝对数值变更 8<#X]I_eP+
absolute expenditure 实际开支 i1e|UR-wl
absolute guideline figure 绝对准则数字 Lt $LXE
absolute interest 绝对权益 {x {e ?c!
absolute order of discharge 绝对破产解除令 w#_/CU L
absolute profit margin 绝对利润幅度 'gHa3:US
absolute value 实值；绝对值 0"]N9N;/
absolutely vested interest 绝对既得权益 {hr>m,O%
absorbed cost 已吸收成本；已分摊成本 6," 86
absorption 吸收；分摊；合并 -\O%f)R
absorption rate 吸收率；摊配率；分摊率 7SO i9JU_
ACB Finance Limited 亚洲商业财务有限公司 A0P g|M
acceptable form of reciprocity 合理的互惠条件 |B yw]\3v
acceptable rate 适当利率；适当汇率 x
PoI+,
acceptance agreement 承兑协议 2{:bv~*I0F
acceptance for honour 参加承兑 pT\>kqmj
acceptor 承兑人；接受人；受票人 .Az' THD}
acceptor for honour 参加承兑人 M}2a/}4
accident insurance 意外保险 MwMv[];I
Accident Insurance Association of Hong Kong 香港意外保险公会 >_ bH ,/D'
accident insurance scheme 意外保险计划 W9nmTz\ 8
accident year basis 意外年度基准 H/n3il_-I
accommodation 通融；贷款 tfW*(oU
accommodation bill 通融票据；空头票据 W'WZ@ !!
accommodation party 汇票代发人 w7aC=B/{?i
account balance 帐户余额；帐户结余 S C/| o
account book 帐簿 <
RH2G
account collected in advance 预收款项 ,$ BbJQ5
account current book 往来帐簿 n\Y{ ?x
account of after-acquired property 事后取得的财产报告 w 64 /$
account of defaulter 拖欠帐目 @k~'b
account payable 应付帐款 vDl6TKXcu
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Rg @W0Bc)
account receivable 应收帐款 ,)-7f|
account receivable report 应收帐款报表 '}3@D$YiM%
account statement 结单；帐单；会计财务报表 s3 ?pv
account title 帐户名称；会计科目 OE_;i}58
accountant's report 会计师报告 RS'!>9I
Accountant's Report Rules 会计师报告规则 >S/m(98
accounting and auditing procedure 会计与审计程序；会计与核数程序 M{M>$pt
Accounting Arrangements 《会计安排》 8 0=6B
accounting basis 会计基础 zQvp <IUq
accounting by Official Receiver 破产管理署署长呈交的帐目 7J?`gl&C
Accounting Circular 《会计通告》 t:|knZq
accounting class 会计类别 MD`1KC_ m
accounting date 记帐日期；会计结算日期 &+]x
accounting for money 款项核算 NbG`v@yH
Accounting Officer 会计主任 =To}yJ#
accounting period 会计报告期；会计期 )w\E^
accounting policy 会计政策；会计方针 AY3nQH
accounting practice 会计惯例 -:Up$6PR
accounting principle 会计准则 G1K72M}CW
accounting record 会计记录 5y3V duE
accounting report 会计报告 "W!Uxc
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }s i{
Accounting Society of China 中国会计学会 rZ}y'A
accounting statement 会计报表 b3Nr>(Z<}
accounting system 会计制度；会计系统 1Q-O&\-xg
accounting transaction 会计事项；帐务交易 UOh % "h
accounting treatment 会计处理 mFoE2?Y
accounting year 会计年度 b| _Pt
accretion 增值；添加 s az<NT
accrual 应计项目；应累算数目 9& (d2
accrual basis 应计制；权责发生制 Y [8~M8QX
accrual basis accounting 应计制会计；权责发生制会计 s'/b&Idf8
accrue 应累算；应计 Y MGzO
accrued benefit 应累算利益 cO}`PD $i
accrued charges 应计费用 v (PwE B]
accrued cumulative preference share dividend 应累算的累积优先股股息 L#)F00/`
accrued expenses 应累算费用 ~%)ug3%e
accrued interest payable 应付利息；应计未付利息 < <a1a
accrued interest receivable 应收利息；应计未收利息 }\+7*|
accrued right 累算权益 GI:J9TS
accruing profit 应累算的利润 jvGGIb"&1
accumulated fiscal reserve 累积财政储备 19V
accumulated profit 累积利润；滚存溢利 .v<Q -P\8/
accumulated reserve 累积储备 ]r 6S|;:
accumulation of surplus income 累积收益盈余 yCk9 Xc
acquired assets 既得资产 2|Of$oMc
acquisition 收购；购置；取得 oUXi 4lsSc
acquisition cost 购置成本 aE]/w1a
acquisition expenses 购置费用 ;fg8,(SM^
acquisition of 100% interest 收购全部股权 A^\A^$|O6
acquisition of control 取得控制权 |/Q7 o1i
acquisition of fixed assets 购置固定资产 VG,O+I'^z
acquisition of shell “买壳” fyb:eO}
acquisition price 收购价 c& &^ D o
act of God 天灾 frsqn vm;+
acting partner 执事合伙人 qHM,#W<
active market 买卖活跃的市场；交投畅旺的市场；旺市 $_bhZnYp7
active partner 积极参与的合伙人 @D:$~4ks
active trading 交投活跃 `R\aNgCS}
actual circulation 实际流通 tXZE@JyuC
actual cost 实际成本 ^o;f~6#17
actual expenditure 实际开支；实际支出 {& Pk$Q!
actual income 实际入息；实际收入；实际收益 \J@i:J6x$1
actual market 现货市场 x}acxu 2H7
actual price 现货价；实际价格 AHg:`Wjv-
actual profit 实际利润 I.V?O}
actual quotation 实盘；实际价位；实际报价 #2&DDy)B f
actual year basis 按实际年度计算 "YW&,X5R
actuals 实货 "Q{)H8,E)x
actuarial investigation 精算调查 -)='htiU
actuarial principle 精算原则 1Z.
D3@
actuarial report 精算师报告 _t
l
Actuarial Society of Hong Kong 香港精算学会 . \/jy]Y
actuarial valuation 精算师估值 6.uyY@Yx
actuary 精算师 /Mac:;W`
ad referendum agreement 暂定协议；有待覆核的协定 l'Oz-p.@
ad valorem duty 从价税；按值征税 Etv!:\\[
ad valorem duty system 从价税制 960 [.99
ad valorem fee 从价费 pb>TUKvT&
ad valorem tariff 从价关税 e7T}*U p
additional allowance 额外免税额 (Nzup 3j
additional amount for unexpired risk 未过期风险的额外款额 |@Cx%aEKU
additional assessable profit 补加应评税利润 dp&8 :jy
additional assessment 补加评税 uv&??F]/
additional commitment 额外承担 wNNInS6
additional commitment vote 额外承担拨款 YU*u!
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ib8*rL0p<L
additional dependent parent allowance 供养父母额外免税额 olHT* mr
additional provision 额外拨款 C2l=7+X#W
additional stamp duty 附加印花税 ](^$5 Am
additional tax 补加税罚款；补加税款 PT t#Ixn,
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 X`,=tM
adjudged bankrupt 被裁定破产 SVJL|S 3k
adjudicated bankrupt 裁定破产人 !xqy6 %p
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U,;a+z 4\
adjudication of bankruptcy 裁定破产；宣告破产 DQ
#rZi3I
adjudication of insolvency 裁定无力偿还债务 u
ZzO$e
adjusted actual 经调整的实数；调整后的实数 pfs'2AFj
adjusted current assets 经调整的流动资产；调整后的流动资产 Z%rMX}
adjusted figure 经调整的数字；调整后的数额 XB
vJc'(s
adjusted liabilities 经调整的负债；调整后的负债 \B72 # NR
adjusted loss 经调整的亏损；调整后的亏损 E:_m6
m
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 c >8I M
adjusted profit 经调整的利润；调整后的利润 D@ O# P^?
adjusted surplus 经调整的盈余额；调整后的盈余额 ,b b/
$
adjusted value 经调整的价值；调整后的价值 ,sa%u Fm
adjustment 调整；修订；理算〔保险〕 w)nFH)f
adjustment centre 调剂中心 C
[4{\3\Va
adjustment lag 调整过程的时间差距；调整时差 Za"m;+H<E
adjustment mechanism 调整机制 Fl{@B*3@w
adjustment of loss 亏损调整 w<qn @f
adjustment process 调整过程；调整程序 t\GoUeH]
adjustment range 调整幅度 RWX?
B
administered exchange rate 受管制汇率 Ht{Q=w/ 9
