A: D<78Tm
x
A@^Y2:pY
A share Ａ股；甲类股份 kO>F , M
abatement of tax 减税；减扣免税额 MIGcV9hf
ABN AMRO Bank N.V. 荷兰银行 kWZ? 86!
above-the-line expenditure 线上项目支出；经常预算支出 0rP`BK|
above-the-line receipt 线上项目收入；经常预算收入 Sxa+ "0d6
ABSA Asia Limited 南非联合亚洲有限公司 80DcM9^t8
absolute change 绝对数值变更 3=SIIMp7=
absolute expenditure 实际开支 }&M
$
absolute guideline figure 绝对准则数字 d2Pqi* K
absolute interest 绝对权益 }}y~\TB~}
absolute order of discharge 绝对破产解除令 KF(N=?KO
absolute profit margin 绝对利润幅度 u czOS d
absolute value 实值；绝对值 p;$Vw6W=
absolutely vested interest 绝对既得权益 lky{<jZ%
absorbed cost 已吸收成本；已分摊成本 .93B@u
absorption 吸收；分摊；合并 ziPE(B
absorption rate 吸收率；摊配率；分摊率 JL.noV3q$
ACB Finance Limited 亚洲商业财务有限公司 (r78 AZ
acceptable form of reciprocity 合理的互惠条件 sTv;Ogs.
acceptable rate 适当利率；适当汇率 I@ "%iYL
acceptance agreement 承兑协议 2B Dz \
acceptance for honour 参加承兑 :!Ea .v
acceptor 承兑人；接受人；受票人 I
Y jt*p5
acceptor for honour 参加承兑人 L Vt{ `
accident insurance 意外保险 & i
Yy
Accident Insurance Association of Hong Kong 香港意外保险公会 ay4E\=k
accident insurance scheme 意外保险计划 U (*k:Fw
accident year basis 意外年度基准 Us
kz~~}G
accommodation 通融；贷款 zI1 -l9 o
accommodation bill 通融票据；空头票据 2GkJ7 cL
accommodation party 汇票代发人 t|XQ Fb@}
account balance 帐户余额；帐户结余 xd
}g1c
account book 帐簿 Ky(=O1Ufu
account collected in advance 预收款项 " b?1Yc-
account current book 往来帐簿 {\u=m>2U|
account of after-acquired property 事后取得的财产报告 ti%uyXfja
account of defaulter 拖欠帐目 yCC.j%@
account payable 应付帐款 9b88):[qO
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wd 86
y
account receivable 应收帐款 c0 }* $e
account receivable report 应收帐款报表 zPWJ =T@N
account statement 结单；帐单；会计财务报表 :70n% 3a
account title 帐户名称；会计科目 &"G4yM
accountant's report 会计师报告 fZ8at
Accountant's Report Rules 会计师报告规则 N!RkV\:X
accounting and auditing procedure 会计与审计程序；会计与核数程序 H! IL5@@K
Accounting Arrangements 《会计安排》 GB MCw
accounting basis 会计基础 -`knSR
accounting by Official Receiver 破产管理署署长呈交的帐目 xweV8k/
Accounting Circular 《会计通告》 $d:>(_p=A
accounting class 会计类别 )3 C~kmN7
accounting date 记帐日期；会计结算日期 U TT 7a"
accounting for money 款项核算 ;G
27S<Q
Accounting Officer 会计主任 %UV'HcO/gp
accounting period 会计报告期；会计期 e[ `u:
accounting policy 会计政策；会计方针 .~ >Uh3S
accounting practice 会计惯例 Dl/Jlsd@
accounting principle 会计准则 ~ 8hAmM
accounting record 会计记录 6@ N?`6Bt
accounting report 会计报告 ~x}/>-d
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +=Xgi$
Accounting Society of China 中国会计学会 &}N=a
accounting statement 会计报表 L!fiW`>0G
accounting system 会计制度；会计系统 iobL6SUZ
accounting transaction 会计事项；帐务交易 AL(YQ )-Cg
accounting treatment 会计处理 !+Ia#(
accounting year 会计年度
UBN^dbP*
accretion 增值；添加 Yr7%C
accrual 应计项目；应累算数目 8`edskWrU
accrual basis 应计制；权责发生制 F% <hng%k
accrual basis accounting 应计制会计；权责发生制会计 )}{V#,xz@
accrue 应累算；应计 XnBpL6"T`
accrued benefit 应累算利益 #:C?: RMS
accrued charges 应计费用 =Tdh]0
accrued cumulative preference share dividend 应累算的累积优先股股息 x^ s2bb
accrued expenses 应累算费用 zQ [g*
accrued interest payable 应付利息；应计未付利息 qJ\tc\
accrued interest receivable 应收利息；应计未收利息 N9lCbtn(0x
accrued right 累算权益 X^pxu6nm-
accruing profit 应累算的利润 HC'k81Q
accumulated fiscal reserve 累积财政储备 k{fTq KS%h
accumulated profit 累积利润；滚存溢利 #+X|,0p
accumulated reserve 累积储备 auzrM4<tz
accumulation of surplus income 累积收益盈余 xUp[)B6?:
acquired assets 既得资产 _'g'M=E
acquisition 收购；购置；取得 fevL u[,
acquisition cost 购置成本 y1zNF$<q
acquisition expenses 购置费用 "Zu hN(-`
acquisition of 100% interest 收购全部股权 E="FE.%A
acquisition of control 取得控制权 1Tn0$+ $.4
acquisition of fixed assets 购置固定资产 t6zc$0-j "
acquisition of shell “买壳” *)PCPYB^
acquisition price 收购价 ulc m
act of God 天灾 ?2#!63[Kg
acting partner 执事合伙人 <ZF, 3~v?
active market 买卖活跃的市场；交投畅旺的市场；旺市 7.-g=Rcz
active partner 积极参与的合伙人 #Kr\"o1]
active trading 交投活跃 32DSZ0
actual circulation 实际流通 %]~XbO
actual cost 实际成本 @ O~
actual expenditure 实际开支；实际支出 R`7v3{
actual income 实际入息；实际收入；实际收益 x2 s%qZ#
actual market 现货市场 XET'XJWF%
actual price 现货价；实际价格 vY+{zGF
actual profit 实际利润 Hk G
A$
actual quotation 实盘；实际价位；实际报价 )kMA_\ $,
actual year basis 按实际年度计算 }7`HJ>+m)H
actuals 实货 i&|fGX?-I
actuarial investigation 精算调查 iG:9uDY
actuarial principle 精算原则 Cfiz h@<
actuarial report 精算师报告 D4CN%^?
Actuarial Society of Hong Kong 香港精算学会 Xx
N=vL& m
actuarial valuation 精算师估值 {i:5XL
actuary 精算师 Xp(e/QB
ad referendum agreement 暂定协议；有待覆核的协定 KJ7[DN'(
ad valorem duty 从价税；按值征税 Jd].e=]pN
ad valorem duty system 从价税制 aWp9K+4R$/
ad valorem fee 从价费 .GJl@==~ 1
ad valorem tariff 从价关税 2
>
Uy`B|f
additional allowance 额外免税额 r6B\yH2
additional amount for unexpired risk 未过期风险的额外款额 w"- '
additional assessable profit 补加应评税利润 /(`B;?
additional assessment 补加评税 U#o5(mK
additional commitment 额外承担 NPN* k].
additional commitment vote 额外承担拨款 sd (I@
&y
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I'23$IzPA
additional dependent parent allowance 供养父母额外免税额 V}leEf2'
additional provision 额外拨款 /F>\-
additional stamp duty 附加印花税 =1rq?M eX
additional tax 补加税罚款；补加税款 c" vF i~Db
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MNy)= d&<P
adjudged bankrupt 被裁定破产 am PC C
adjudicated bankrupt 裁定破产人 ?DAW~+,!7o
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2TR l @
adjudication of bankruptcy 裁定破产；宣告破产 ? J ;*
adjudication of insolvency 裁定无力偿还债务 (-lu#hJ`&r
adjusted actual 经调整的实数；调整后的实数 Ol;}+?[Q
adjusted current assets 经调整的流动资产；调整后的流动资产 Yl65|=n e
adjusted figure 经调整的数字；调整后的数额 5H+S=
adjusted liabilities 经调整的负债；调整后的负债 S Z@ JzOA
adjusted loss 经调整的亏损；调整后的亏损 u )'l|Y
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 (h"Yw
adjusted profit 经调整的利润；调整后的利润 c$<7&{Pb
adjusted surplus 经调整的盈余额；调整后的盈余额 p1dq DgF*
adjusted value 经调整的价值；调整后的价值 FZ!KZ! p
adjustment 调整；修订；理算〔保险〕 V;b^b5yZ>
adjustment centre 调剂中心 B{ i5UhxD
adjustment lag 调整过程的时间差距；调整时差 Z;/"-.i
adjustment mechanism 调整机制 4r@dV%:%<
adjustment of loss 亏损调整 won(HK\1p
adjustment process 调整过程；调整程序 G4! $ 48
adjustment range 调整幅度 e/;1<5tfj
administered exchange rate 受管制汇率 ?K<m.+4b*y
