A: AGVipI #
KO}TCa
A share Ａ股；甲类股份 (f#{<^ gd
abatement of tax 减税；减扣免税额 -wNhbV2
ABN AMRO Bank N.V. 荷兰银行 u+j x3aP:
above-the-line expenditure 线上项目支出；经常预算支出 +_f813$C
above-the-line receipt 线上项目收入；经常预算收入 bOV]!) o
ABSA Asia Limited 南非联合亚洲有限公司 8jLO-^X< <
absolute change 绝对数值变更 +K;%sAZy
absolute expenditure 实际开支 9N) Ea:N
absolute guideline figure 绝对准则数字 Z yz)`>cB
absolute interest 绝对权益 &mA{ _|>
absolute order of discharge 绝对破产解除令 ,?
&$ c+
absolute profit margin 绝对利润幅度 {gDoktC@M
absolute value 实值；绝对值 Dl }va
absolutely vested interest 绝对既得权益 y>
g`R^^
absorbed cost 已吸收成本；已分摊成本 1gYvp9Ma
absorption 吸收；分摊；合并 y
] $- :^
absorption rate 吸收率；摊配率；分摊率 g^\>hjNX
ACB Finance Limited 亚洲商业财务有限公司
)$2h:dw_
acceptable form of reciprocity 合理的互惠条件 +]VW[ $
W
acceptable rate 适当利率；适当汇率 k9&pX8#
acceptance agreement 承兑协议 0=OvVU;P
acceptance for honour 参加承兑 eN<?rVZl
acceptor 承兑人；接受人；受票人 k.H4Mf(4
acceptor for honour 参加承兑人 ]U 1S?p
accident insurance 意外保险 GMob&0l8_
Accident Insurance Association of Hong Kong 香港意外保险公会 K*j1Fy:
accident insurance scheme 意外保险计划 bGB5]%v,
accident year basis 意外年度基准 `M_w^&6+n
accommodation 通融；贷款 y# lg)nB
accommodation bill 通融票据；空头票据 lst nxi%x
accommodation party 汇票代发人 LQ"x
m
account balance 帐户余额；帐户结余 %-NG eN8
account book 帐簿 6b4]dvl_
account collected in advance 预收款项 Psjk
7\
account current book 往来帐簿 $I\ lJ8
account of after-acquired property 事后取得的财产报告 SR9M:%dga
account of defaulter 拖欠帐目 B :1r;8{j
account payable 应付帐款 >9Y0 t^Fl
account payee only [A/C payee only] 只可转帐；存入收款人帐户 E0Kt4%
b
account receivable 应收帐款 (G
{2ec:?
account receivable report 应收帐款报表 FWyfFCK
account statement 结单；帐单；会计财务报表 2|8$@*-\
account title 帐户名称；会计科目 CH=k=)() ]
accountant's report 会计师报告 i$'#7U
Accountant's Report Rules 会计师报告规则 ')E
4N+h/
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z3A"G WY
Accounting Arrangements 《会计安排》 "I[u D)$
accounting basis 会计基础 Xm.["&
accounting by Official Receiver 破产管理署署长呈交的帐目 xa%2w]
Accounting Circular 《会计通告》 Hb9r.;r<EW
accounting class 会计类别 6J \A%i
accounting date 记帐日期；会计结算日期 K%>3ev=y.s
accounting for money 款项核算 K
WT [b?
Accounting Officer 会计主任 }cI _$
accounting period 会计报告期；会计期 x*F_XE1#M
accounting policy 会计政策；会计方针 s#)tiCSVW
accounting practice 会计惯例 ' C1yqkIa`
accounting principle 会计准则 CK} _xq2b
accounting record 会计记录 ;8<lgZ9H<
accounting report 会计报告 #K[6Ai=We}
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xy<)zKp
Accounting Society of China 中国会计学会 y
vKKE
accounting statement 会计报表 .^?Z3iA",
accounting system 会计制度；会计系统 )%(H'omvl
accounting transaction 会计事项；帐务交易 vtf
`+q
accounting treatment 会计处理 m9 f[nT
accounting year 会计年度 BQ77 n2(@
accretion 增值；添加 u]QG^1.qYe
accrual 应计项目；应累算数目 7
[?]DyOf
accrual basis 应计制；权责发生制 I-|1eR +3
accrual basis accounting 应计制会计；权责发生制会计 < o&\/uO~H
accrue 应累算；应计 QU^?a~r
accrued benefit 应累算利益 fh
Q}Z%$
accrued charges 应计费用 G!m;J8#m(
accrued cumulative preference share dividend 应累算的累积优先股股息 % KmhR2v
accrued expenses 应累算费用 V% ! my[b
accrued interest payable 应付利息；应计未付利息 ]Saw}agE[%
accrued interest receivable 应收利息；应计未收利息 6SmawPPP
accrued right 累算权益 FKu^{'Y6E0
accruing profit 应累算的利润 eop7=!`-~~
accumulated fiscal reserve 累积财政储备 *Mr'/qp ,
accumulated profit 累积利润；滚存溢利 }VXZM7@u
accumulated reserve 累积储备 a6.0 $'
accumulation of surplus income 累积收益盈余 LDq(WPI1#
acquired assets 既得资产 eWAgYe2
acquisition 收购；购置；取得 Sc3 B*.
acquisition cost 购置成本 1
gx(L*y,
acquisition expenses 购置费用 5_Opx=
acquisition of 100% interest 收购全部股权
W &Gt^5
acquisition of control 取得控制权 3r,^ is
acquisition of fixed assets 购置固定资产 fIg~[VN"
acquisition of shell “买壳” #_[W*-|L
acquisition price 收购价 YXjWk),
act of God 天灾 3k?|-j s
acting partner 执事合伙人 @c#M^:9Dc
active market 买卖活跃的市场；交投畅旺的市场；旺市 $79-)4;z
4
active partner 积极参与的合伙人 _i+7O^=d6X
active trading 交投活跃 9Kd:7@U
actual circulation 实际流通
.< /.(7
actual cost 实际成本 -axV;+"b
actual expenditure 实际开支；实际支出 wZ =*ejo
actual income 实际入息；实际收入；实际收益 7F D.3/
actual market 现货市场 R?GF,s <j
actual price 现货价；实际价格 :\8&Th}Se
actual profit 实际利润 xSoXf0zq:
actual quotation 实盘；实际价位；实际报价 j*}2A I
actual year basis 按实际年度计算 ZpQ8KY$ 5
actuals 实货 x$\w^h \F
actuarial investigation 精算调查 1brKs- z
actuarial principle 精算原则 ? 3+>% bO
actuarial report 精算师报告 8Nz Xe 7
Actuarial Society of Hong Kong 香港精算学会 ck 4g=QpD{
actuarial valuation 精算师估值 \H5{[ZUn
actuary 精算师 JqYt^,,Q:
ad referendum agreement 暂定协议；有待覆核的协定 o@g /,V $
ad valorem duty 从价税；按值征税 JqmKD4p
ad valorem duty system 从价税制 `T;Y%"X!
ad valorem fee 从价费 t.E3Fh!o
ad valorem tariff 从价关税 "sU ~|
additional allowance 额外免税额 mMRdnf!Uid
additional amount for unexpired risk 未过期风险的额外款额 MW6KEiQ"
additional assessable profit 补加应评税利润 ]w[T_4 l
additional assessment 补加评税 !4l\*L
additional commitment 额外承担 ngHPOI16
additional commitment vote 额外承担拨款 mjz<,s`D
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r 2L =gI
additional dependent parent allowance 供养父母额外免税额
3
?R QPP
additional provision 额外拨款 Jz6 , 2,LN
additional stamp duty 附加印花税 rCa2$#Z
additional tax 补加税罚款；补加税款 k|c=O6GO
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,dIo\Lm
adjudged bankrupt 被裁定破产 >ey- j\_v
adjudicated bankrupt 裁定破产人 h8lI# Gs
adjudication fee 裁定费；评定印花税额手续费；评估契据费 edy6WzxBcm
adjudication of bankruptcy 裁定破产；宣告破产 {<3 >^ o|"
adjudication of insolvency 裁定无力偿还债务 qxe%RYdA'j
adjusted actual 经调整的实数；调整后的实数 DfQD !}=
adjusted current assets 经调整的流动资产；调整后的流动资产 dE CH/vJ^
adjusted figure 经调整的数字；调整后的数额 ?nAKB5=
adjusted liabilities 经调整的负债；调整后的负债 a \PvRW*I
adjusted loss 经调整的亏损；调整后的亏损 SZ m)`r\A
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 IN%04~= H
adjusted profit 经调整的利润；调整后的利润 I^z$0
adjusted surplus 经调整的盈余额；调整后的盈余额 ? hQ
,'M2
adjusted value 经调整的价值；调整后的价值 0fT Eb%z8
adjustment 调整；修订；理算〔保险〕 ]XH}G 9X^
adjustment centre 调剂中心 zsx 12b^w
adjustment lag 调整过程的时间差距；调整时差 Q5 s?/r
adjustment mechanism 调整机制 g
$f ;
adjustment of loss 亏损调整 C8 b%r|^#
adjustment process 调整过程；调整程序 yNb
:zoT
adjustment range 调整幅度 U@$=0*
administered exchange rate 受管制汇率 pH1 9 "=p<
