A: Yyw3+3
s{Y-Vdx
A share Ａ股；甲类股份 I>-1kFma;
abatement of tax 减税；减扣免税额 Pum& \.l
ABN AMRO Bank N.V. 荷兰银行 Ts=TaRwWf
above-the-line expenditure 线上项目支出；经常预算支出 !@T~m1L
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above-the-line receipt 线上项目收入；经常预算收入 z<yqQ
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ABSA Asia Limited 南非联合亚洲有限公司 v`7~#Avhz
absolute change 绝对数值变更 Fy6Lz.baB
absolute expenditure 实际开支 G/( tgQ
absolute guideline figure 绝对准则数字 iM8l,Os]<f
absolute interest 绝对权益 -B 7X;{
absolute order of discharge 绝对破产解除令 s!F8<:FRJD
absolute profit margin 绝对利润幅度 =6fJUy^M\
absolute value 实值；绝对值 8 f'r_,"
absolutely vested interest 绝对既得权益 v806f
8
absorbed cost 已吸收成本；已分摊成本 2G:KaQ )
absorption 吸收；分摊；合并 nx{X^oc8e
absorption rate 吸收率；摊配率；分摊率 nU2w\(3|
ACB Finance Limited 亚洲商业财务有限公司 AuB BSk8($
acceptable form of reciprocity 合理的互惠条件 (ze9-!%
acceptable rate 适当利率；适当汇率 ;__k*<+{.
acceptance agreement 承兑协议 ?xQm_
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acceptance for honour 参加承兑 tjne[p
acceptor 承兑人；接受人；受票人 .NF3dC\
acceptor for honour 参加承兑人 LzEH&y_O
accident insurance 意外保险 \x8'K
Accident Insurance Association of Hong Kong 香港意外保险公会 N{Pa&/V
accident insurance scheme 意外保险计划
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accident year basis 意外年度基准 Te^_gdf
accommodation 通融；贷款 cj#.Oaeq*
accommodation bill 通融票据；空头票据 rPifiLl A>
accommodation party 汇票代发人 ]q
k`Yi
account balance 帐户余额；帐户结余 r|953e
account book 帐簿 `@<)#9'A
account collected in advance 预收款项 eQ =6< ^KZ
account current book 往来帐簿 @.QuI m8,
account of after-acquired property 事后取得的财产报告 ,A0v 5Q<
account of defaulter 拖欠帐目 )Tn(!.
account payable 应付帐款 y]ya.YG
account payee only [A/C payee only] 只可转帐；存入收款人帐户 oPF
n`8dQ
account receivable 应收帐款 7U&<{U<
account receivable report 应收帐款报表 -e+im (2D=
account statement 结单；帐单；会计财务报表 5~i}!n
account title 帐户名称；会计科目 &?9~e>.OS
accountant's report 会计师报告 IfCa6g<&(
Accountant's Report Rules 会计师报告规则 ;T> .
accounting and auditing procedure 会计与审计程序；会计与核数程序 %e/L
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Accounting Arrangements 《会计安排》 lO1]P&@
accounting basis 会计基础 '@5"p.
accounting by Official Receiver 破产管理署署长呈交的帐目 Z?."cuTt
Accounting Circular 《会计通告》 GM0pHmC
accounting class 会计类别 reNUIDt/c
accounting date 记帐日期；会计结算日期 M&rbXi.
accounting for money 款项核算 srS5-fs
Accounting Officer 会计主任 L^ U.h
accounting period 会计报告期；会计期 e{ZS"e`!
accounting policy 会计政策；会计方针 `] Zil8n
accounting practice 会计惯例 z)
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accounting principle 会计准则 [](] "r
accounting record 会计记录 (^)(#CxO
accounting report 会计报告 *i,A(f'e4X
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p,mKg L6
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Accounting Society of China 中国会计学会 7{OD/*|
accounting statement 会计报表 %^;rYn3
accounting system 会计制度；会计系统 &?APY9\.
accounting transaction 会计事项；帐务交易 DC'L-]#<
accounting treatment 会计处理 eqU y>
accounting year 会计年度 U/{#~P5s
accretion 增值；添加 :CXm@yF~4=
accrual 应计项目；应累算数目 ^
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accrual basis 应计制；权责发生制 [5MV$)"!j
accrual basis accounting 应计制会计；权责发生制会计 CYhSCT! -?
accrue 应累算；应计 ?T>)7Y)
accrued benefit 应累算利益 p!`S]\XEB
accrued charges 应计费用 Fma#`{va
accrued cumulative preference share dividend 应累算的累积优先股股息 \8Yv}wQ
accrued expenses 应累算费用 kcl Z+E
accrued interest payable 应付利息；应计未付利息 i#Z#(D
`m
accrued interest receivable 应收利息；应计未收利息 fRcy$
accrued right 累算权益 *7yrm&@nG
accruing profit 应累算的利润 TmLfH
d
accumulated fiscal reserve 累积财政储备 ]/?$DNjCc
accumulated profit 累积利润；滚存溢利 ;fm>
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accumulated reserve 累积储备 j =PM]
accumulation of surplus income 累积收益盈余 mFuHZ)iQG
acquired assets 既得资产 ?;
tz
acquisition 收购；购置；取得 M4L<u,\1s
acquisition cost 购置成本 "bvob G
acquisition expenses 购置费用
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acquisition of 100% interest 收购全部股权 G~zP&9N|
acquisition of control 取得控制权 ) JA^FQ5N
acquisition of fixed assets 购置固定资产 XWUi_{zn
acquisition of shell “买壳” wF{M"$am
acquisition price 收购价
75T+6 u
act of God 天灾 VP6_}9:9
acting partner 执事合伙人 D'"l%p
active market 买卖活跃的市场；交投畅旺的市场；旺市 n wO5<b;
active partner 积极参与的合伙人 .2* h!d)E
active trading 交投活跃 ,o6,(jJU
actual circulation 实际流通 i dY
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actual cost 实际成本 mS
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actual expenditure 实际开支；实际支出 #} `pj}tQ
actual income 实际入息；实际收入；实际收益 ?l ](RI
actual market 现货市场 zkHyx[L
actual price 现货价；实际价格 G8Zl[8
actual profit 实际利润 _16r8r$V
actual quotation 实盘；实际价位；实际报价 X->` ~-aj
actual year basis 按实际年度计算 7m ;<b$
actuals 实货 V6r*fEhrT_
actuarial investigation 精算调查 NxN~"b
fh
actuarial principle 精算原则 dY.NQ1 @"
actuarial report 精算师报告 jFwJ1W;?-
Actuarial Society of Hong Kong 香港精算学会 .;%`I
actuarial valuation 精算师估值 }ykc
AK3U
actuary 精算师 7Q # A
ad referendum agreement 暂定协议；有待覆核的协定 li%A?_/m<&
ad valorem duty 从价税；按值征税
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ad valorem duty system 从价税制 4si q
ad valorem fee 从价费 G,,f' >
ad valorem tariff 从价关税 uB+ :sX-L
additional allowance 额外免税额 Kq}-)
additional amount for unexpired risk 未过期风险的额外款额 WTu1t]
additional assessable profit 补加应评税利润 ic?(`6N8
additional assessment 补加评税 Q T[4\)
additional commitment 额外承担 3ZX#6*(}2
additional commitment vote 额外承担拨款 3F {R$M}
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q$jwH]
.
additional dependent parent allowance 供养父母额外免税额 BYb"[qPV
additional provision 额外拨款 a- 7RJ.
additional stamp duty 附加印花税 NsL!AAN[V
additional tax 补加税罚款；补加税款 [&:dPd1_
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 He}"e&K
adjudged bankrupt 被裁定破产 hGU 3DKHT
adjudicated bankrupt 裁定破产人 1cd3m
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LCok4N$o
adjudication of bankruptcy 裁定破产；宣告破产 #e&LyYx4
adjudication of insolvency 裁定无力偿还债务 }}4uLGu)
adjusted actual 经调整的实数；调整后的实数 rh6 e
adjusted current assets 经调整的流动资产；调整后的流动资产 %H=^U8WB
adjusted figure 经调整的数字；调整后的数额 ,? V Yr L
adjusted liabilities 经调整的负债；调整后的负债 Hn Y.=_G
adjusted loss 经调整的亏损；调整后的亏损 \r- v]]_<d
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 _ IlRZ} f
adjusted profit 经调整的利润；调整后的利润 zTfl#%
adjusted surplus 经调整的盈余额；调整后的盈余额 {R7m qzt
adjusted value 经调整的价值；调整后的价值 ]t_ Wl1*|
adjustment 调整；修订；理算〔保险〕 3tCT"UvTD
adjustment centre 调剂中心
K,H xe;-
adjustment lag 调整过程的时间差距；调整时差 ho}G]y
adjustment mechanism 调整机制 @ [j%V ynf
adjustment of loss 亏损调整 -;GB Xq
adjustment process 调整过程；调整程序 ) { 4$oXQ
adjustment range 调整幅度 yUg'^SEbLk
administered exchange rate 受管制汇率 dX DuO
