A: `vw.~OBl
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A share Ａ股；甲类股份 sXxO{aeev
abatement of tax 减税；减扣免税额 "+&<Q d2
ABN AMRO Bank N.V. 荷兰银行 mQd?Tyvn
above-the-line expenditure 线上项目支出；经常预算支出 j`B{w
above-the-line receipt 线上项目收入；经常预算收入 -cgukl4Va
ABSA Asia Limited 南非联合亚洲有限公司 YqgW8 EM
absolute change 绝对数值变更 h.0K
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absolute expenditure 实际开支 #EUg b7
absolute guideline figure 绝对准则数字 :(Bi {cw
absolute interest 绝对权益 qgNK!(kWpr
absolute order of discharge 绝对破产解除令 =*jcO1
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absolute profit margin 绝对利润幅度 U5" Oh I
absolute value 实值；绝对值 ub5hX{uT
absolutely vested interest 绝对既得权益 s 'x mv{|
absorbed cost 已吸收成本；已分摊成本 ?M ^t4nj
absorption 吸收；分摊；合并 #9 OP.4
absorption rate 吸收率；摊配率；分摊率 'Aj> +H<B
ACB Finance Limited 亚洲商业财务有限公司 |T *qAJ8c
acceptable form of reciprocity 合理的互惠条件 m{c#cR
acceptable rate 适当利率；适当汇率 _+i z?|U
acceptance agreement 承兑协议 7`HU
wu
acceptance for honour 参加承兑 sdQv:nd'R
acceptor 承兑人；接受人；受票人 avu,o
acceptor for honour 参加承兑人 %<yM=1~>
accident insurance 意外保险 G`"Cqs<
Accident Insurance Association of Hong Kong 香港意外保险公会 JxJ ntsn
accident insurance scheme 意外保险计划 ^<0 NIu}
accident year basis 意外年度基准 1o>
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accommodation 通融；贷款 0(x@
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accommodation bill 通融票据；空头票据 2]=I'U<E!
accommodation party 汇票代发人 C&kl*nO
account balance 帐户余额；帐户结余 P qLqF5`S
account book 帐簿 Ws)X5C =A
account collected in advance 预收款项 F
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account current book 往来帐簿 9PK-r;2
account of after-acquired property 事后取得的财产报告 389.&`Q%Ut
account of defaulter 拖欠帐目 :<k|u!b}y
account payable 应付帐款 y4We}/-<
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @H0%N53nE
account receivable 应收帐款 PRC)GP&q
account receivable report 应收帐款报表 k=2l9C3Z
account statement 结单；帐单；会计财务报表 -Jo :+].
account title 帐户名称；会计科目 ?3,t G z)
accountant's report 会计师报告
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Accountant's Report Rules 会计师报告规则 v9lB k]c
accounting and auditing procedure 会计与审计程序；会计与核数程序 pm@Z
[g
Accounting Arrangements 《会计安排》 /( ju
accounting basis 会计基础 Juqn
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accounting by Official Receiver 破产管理署署长呈交的帐目 `)M\(_
Accounting Circular 《会计通告》 7u5\# |yL
accounting class 会计类别 Y zW7;U
S
accounting date 记帐日期；会计结算日期 a<jE 25t
accounting for money 款项核算 #aY<J: Nx
Accounting Officer 会计主任 Ja=70ZI^ 6
accounting period 会计报告期；会计期 ug CS &
accounting policy 会计政策；会计方针 &d3 '{~:
accounting practice 会计惯例 Cmx2 /N
accounting principle 会计准则 -u9yR"n\}
accounting record 会计记录 \}QuNwc
accounting report 会计报告 oEoJa:h
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f
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"HW
Accounting Society of China 中国会计学会 }_(^/pnk
accounting statement 会计报表 vq:O H
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accounting system 会计制度；会计系统 [=ak
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accounting transaction 会计事项；帐务交易 J:Y|O-S!
accounting treatment 会计处理 *a,.E6C*
accounting year 会计年度 I=
h4s(
accretion 增值；添加 3J~kiy.nfW
accrual 应计项目；应累算数目 m2q;^o:J
accrual basis 应计制；权责发生制 ro^6:w3O^
accrual basis accounting 应计制会计；权责发生制会计 :8Ts'OGwI
accrue 应累算；应计 xT?} wF
accrued benefit 应累算利益 |+xtFe
accrued charges 应计费用
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accrued cumulative preference share dividend 应累算的累积优先股股息
p $1Rgm\
accrued expenses 应累算费用 %^?3s5PXD
accrued interest payable 应付利息；应计未付利息 <
ivqe"m
accrued interest receivable 应收利息；应计未收利息 K R+BuL+L
accrued right 累算权益 Jv^cOc
accruing profit 应累算的利润 l9 NOzAH3
accumulated fiscal reserve 累积财政储备 {&}/p-S
accumulated profit 累积利润；滚存溢利
2C33;?M
accumulated reserve 累积储备 d?&!y]RS#
accumulation of surplus income 累积收益盈余 m7wc)"`t
acquired assets 既得资产 t#pqXY/;D
acquisition 收购；购置；取得 -8Jl4F ,
acquisition cost 购置成本 *- IlF]
acquisition expenses 购置费用 AK
s39U'
acquisition of 100% interest 收购全部股权 g[wP!y%V
acquisition of control 取得控制权 YUVc9PV)Ws
acquisition of fixed assets 购置固定资产 ^o6)[_L
acquisition of shell “买壳” akvwApn5
acquisition price 收购价 <m /b]|
act of God 天灾 .W@4vrp@
acting partner 执事合伙人 5
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active market 买卖活跃的市场；交投畅旺的市场；旺市 ?F87C[ o
active partner 积极参与的合伙人 ;;w6b:}-c
active trading 交投活跃 E /8u'
actual circulation 实际流通 |
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actual cost 实际成本 &!DZW 5
actual expenditure 实际开支；实际支出 < qq'h
actual income 实际入息；实际收入；实际收益 2Z;`#{
actual market 现货市场 vJj:9KcP>h
actual price 现货价；实际价格 uO _,n
actual profit 实际利润 aFr!PQp4{
actual quotation 实盘；实际价位；实际报价 3:~l2KIP4
actual year basis 按实际年度计算 >1a \ %G
actuals 实货 6}i&6@Snq?
actuarial investigation 精算调查 &J;H @d||
actuarial principle 精算原则 !M]%8NTt2
actuarial report 精算师报告 ZO%fS'n
Actuarial Society of Hong Kong 香港精算学会 jW1 YTQ
actuarial valuation 精算师估值 0/SC
actuary 精算师 jV4hxuc$
ad referendum agreement 暂定协议；有待覆核的协定 qb-2QPEB
ad valorem duty 从价税；按值征税 h8#5vO2
ad valorem duty system 从价税制 {8{t]LK<
ad valorem fee 从价费 65 waq~#
ad valorem tariff 从价关税 Z[})40[M
additional allowance 额外免税额 ^Cc8F3os=
additional amount for unexpired risk 未过期风险的额外款额 4j.
|Y
additional assessable profit 补加应评税利润 B-\,2rCC Z
additional assessment 补加评税 ~}$\B^z+
additional commitment 额外承担 zM_DE
additional commitment vote 额外承担拨款 jiwpDB& [
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i?a,^UM5n[
additional dependent parent allowance 供养父母额外免税额 Z{a{H X[Jx
additional provision 额外拨款 Ox7uG{t$#
additional stamp duty 附加印花税 rq<`(V'2
additional tax 补加税罚款；补加税款 @Xq&t}*8
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7wi K.99
adjudged bankrupt 被裁定破产 )BF \!sTn
adjudicated bankrupt 裁定破产人 W>}Qer4
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g,n-s+
adjudication of bankruptcy 裁定破产；宣告破产 BN\fv,
adjudication of insolvency 裁定无力偿还债务 nW $A^
adjusted actual 经调整的实数；调整后的实数
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adjusted current assets 经调整的流动资产；调整后的流动资产 8S.')<-f
adjusted figure 经调整的数字；调整后的数额 C!ZI&cD9
adjusted liabilities 经调整的负债；调整后的负债 qE# &
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adjusted loss 经调整的亏损；调整后的亏损 fuNl4BU
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ?JXBWB4
adjusted profit 经调整的利润；调整后的利润 C3
gZ6 m
adjusted surplus 经调整的盈余额；调整后的盈余额 /'&.aGW4%
adjusted value 经调整的价值；调整后的价值 00` bL
adjustment 调整；修订；理算〔保险〕 m\ *&2Na
adjustment centre 调剂中心 6P%<[Z
adjustment lag 调整过程的时间差距；调整时差 2!{_/@I\Y
adjustment mechanism 调整机制 5E]UI YAkV
adjustment of loss 亏损调整 }.fL$,7a
adjustment process 调整过程；调整程序 A$9q!Ui#d
adjustment range 调整幅度 ERp:EZ'
administered exchange rate 受管制汇率 E1c>nrnh*
