A: Gw1@ KKg
I"`M@ %
A share Ａ股；甲类股份 M
%Qt|@O
abatement of tax 减税；减扣免税额 gmm.{%1_I;
ABN AMRO Bank N.V. 荷兰银行 y a_<^O
9
above-the-line expenditure 线上项目支出；经常预算支出 GQ-Rtn4v
above-the-line receipt 线上项目收入；经常预算收入 L{c q, jk
ABSA Asia Limited 南非联合亚洲有限公司 y\x +
absolute change 绝对数值变更 +}a ]GTBgA
absolute expenditure 实际开支 Y3=_ec3w
absolute guideline figure 绝对准则数字 LlSZ
r)X
absolute interest 绝对权益 }RP @!=
absolute order of discharge 绝对破产解除令 QeK*j/
absolute profit margin 绝对利润幅度 :GJ &_YHf
absolute value 实值；绝对值 ^7Fh{q4IE
absolutely vested interest 绝对既得权益 CJ++?hB]X
absorbed cost 已吸收成本；已分摊成本 5>TK^1
:
absorption 吸收；分摊；合并 Zcc9e 03
absorption rate 吸收率；摊配率；分摊率 {,L+1h
ACB Finance Limited 亚洲商业财务有限公司 k]I0o)+O.
acceptable form of reciprocity 合理的互惠条件 !e?.6% %
acceptable rate 适当利率；适当汇率 C7O6qpO
acceptance agreement 承兑协议 &ZQJ>#~j^
acceptance for honour 参加承兑 <Z/ x,-^*<
acceptor 承兑人；接受人；受票人 _H/8_[xk
acceptor for honour 参加承兑人 4f;HQ-Iv
accident insurance 意外保险 vz!s~cAt
Accident Insurance Association of Hong Kong 香港意外保险公会 [#sz WNfU
accident insurance scheme 意外保险计划 l(#)WWr
+
accident year basis 意外年度基准 T|T O }_x
accommodation 通融；贷款 _x5 3g
A
accommodation bill 通融票据；空头票据 ]i)j3 WDz]
accommodation party 汇票代发人 =*LS%WI
account balance 帐户余额；帐户结余 , #kIr
account book 帐簿 Q0ON9g qqv
account collected in advance 预收款项 piZJJYv t
account current book 往来帐簿 jNC4_q&
account of after-acquired property 事后取得的财产报告 E^ SH\5B
account of defaulter 拖欠帐目 Pp5 ^ @A
account payable 应付帐款 )[|3ZP`
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >MvDVPi
~+
account receivable 应收帐款 f-7 1~
account receivable report 应收帐款报表 AoI /n4T^
account statement 结单；帐单；会计财务报表 /n8B,-Z5s5
account title 帐户名称；会计科目 L:'J
Bhg
accountant's report 会计师报告
l
c '=mA
Accountant's Report Rules 会计师报告规则 Y(cGk#0
accounting and auditing procedure 会计与审计程序；会计与核数程序 Kp ,M"Y
Accounting Arrangements 《会计安排》 `9
b7>Nn<
accounting basis 会计基础 *v3]}g[<
accounting by Official Receiver 破产管理署署长呈交的帐目 )
v,:N.@Q
Accounting Circular 《会计通告》 wg]j+r@
accounting class 会计类别 IyLx0[:U
accounting date 记帐日期；会计结算日期 =pC3~-;3
accounting for money 款项核算 2]ape !(
Accounting Officer 会计主任 E2{FK)qT
accounting period 会计报告期；会计期 ok4@N @
accounting policy 会计政策；会计方针 ' >rw(3
accounting practice 会计惯例 }B.H|*uO
accounting principle 会计准则 xcf%KXJf6
accounting record 会计记录 w&KK3*=""
accounting report 会计报告 >L
0_ dvr
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 . 8G@% p{,
Accounting Society of China 中国会计学会 a qc?pqM
accounting statement 会计报表 ~Wa6J4B{K
accounting system 会计制度；会计系统 n= u &uqA*
accounting transaction 会计事项；帐务交易 PuZ f/um
accounting treatment 会计处理 a)'5Nw9*
accounting year 会计年度 ;{" +g)u
accretion 增值；添加 K]9"_UnN
accrual 应计项目；应累算数目 \9g+^vQg
accrual basis 应计制；权责发生制 Z7?~S2{c
accrual basis accounting 应计制会计；权责发生制会计 }-sdov<<
accrue 应累算；应计 K]0JC/R6(@
accrued benefit 应累算利益 lh;:M -b9
accrued charges 应计费用 5qP :/*+
accrued cumulative preference share dividend 应累算的累积优先股股息 cu/5$m?xx
accrued expenses 应累算费用 mA=i)Ga
accrued interest payable 应付利息；应计未付利息 /x1![$oC0
accrued interest receivable 应收利息；应计未收利息 9
o &`5
accrued right 累算权益 '5|h)Q5
accruing profit 应累算的利润 D'Y-6W3
accumulated fiscal reserve 累积财政储备 q Cn
Zh J
accumulated profit 累积利润；滚存溢利 &Ob!4+v/GP
accumulated reserve 累积储备 8 {X"h#
accumulation of surplus income 累积收益盈余 z=3\A
b
acquired assets 既得资产 EG=Sl~
~o
acquisition 收购；购置；取得 d >t<_}
acquisition cost 购置成本 <U\B!fO'
acquisition expenses 购置费用 Y1J=3Y
acquisition of 100% interest 收购全部股权 aiu5}%U
acquisition of control 取得控制权 #I bp(
acquisition of fixed assets 购置固定资产 e!=kWc
acquisition of shell “买壳” pj ?f?.^
acquisition price 收购价 f V'ZsJ N
act of God 天灾 F ;2w1S^
acting partner 执事合伙人 L=sYLC6d
active market 买卖活跃的市场；交投畅旺的市场；旺市 z3;*Em8Ir
active partner 积极参与的合伙人 ,~]tg77
active trading 交投活跃 O2%?
actual circulation 实际流通 +y3%3EKs1~
actual cost 实际成本 65aK2MS@
actual expenditure 实际开支；实际支出 xe`
</
actual income 实际入息；实际收入；实际收益 = < oBgD0k
actual market 现货市场 4k@5/5zsM
actual price 现货价；实际价格 j?x>_#tIY
actual profit 实际利润 [.uG5%fa
actual quotation 实盘；实际价位；实际报价 428>BQA
actual year basis 按实际年度计算 )j0TeE1R
actuals 实货 <y NM%P<Oy
actuarial investigation 精算调查 9vvx*rD
actuarial principle 精算原则
+w{*Xk) 4
actuarial report 精算师报告 ZWKg9 %y7
Actuarial Society of Hong Kong 香港精算学会 #nPQ!NB/
actuarial valuation 精算师估值 jGpN,/VQa
actuary 精算师 2 vWx)Drb6
ad referendum agreement 暂定协议；有待覆核的协定 x?2@9u8Yb
ad valorem duty 从价税；按值征税
`yH<E+
ad valorem duty system 从价税制 NP/Gn6fr
ad valorem fee 从价费 [J4gH^Z_
ad valorem tariff 从价关税 t_$2CRG#
additional allowance 额外免税额 /! " |_W|n
additional amount for unexpired risk 未过期风险的额外款额 qfMo7e@6*
additional assessable profit 补加应评税利润 [Q/TlO t5
additional assessment 补加评税 e3nYbWBy]
additional commitment 额外承担 m0;CH/D0
additional commitment vote 额外承担拨款 `</ff+Q 6
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <?riU\-]y
additional dependent parent allowance 供养父母额外免税额 n
T{3o;A
additional provision 额外拨款
<4g{ fT0
additional stamp duty 附加印花税 A Sk|A!
additional tax 补加税罚款；补加税款 yEhTNBa*h{
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 'z%o16F)L
adjudged bankrupt 被裁定破产 fj;y}t1E]
adjudicated bankrupt 裁定破产人 $',K7%y
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \ b?" b
adjudication of bankruptcy 裁定破产；宣告破产 5BlR1*
adjudication of insolvency 裁定无力偿还债务 zGA q- <
adjusted actual 经调整的实数；调整后的实数 /7|V+6jV
adjusted current assets 经调整的流动资产；调整后的流动资产 yl7&5)b#9
adjusted figure 经调整的数字；调整后的数额 O06"bi5Y
adjusted liabilities 经调整的负债；调整后的负债 R |(q
adjusted loss 经调整的亏损；调整后的亏损 5#+^E{
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 e}
P I^bc
adjusted profit 经调整的利润；调整后的利润 8T!+ZQAz
adjusted surplus 经调整的盈余额；调整后的盈余额 j/f?"VEr
adjusted value 经调整的价值；调整后的价值 iV
*q2<>
adjustment 调整；修订；理算〔保险〕 Af'" 6BS
adjustment centre 调剂中心 o4 K ~
adjustment lag 调整过程的时间差距；调整时差 %'s>QF]'
adjustment mechanism 调整机制 d9;g]uj`
adjustment of loss 亏损调整 )GM41t1i
adjustment process 调整过程；调整程序 CsoiyY -2
adjustment range 调整幅度 V9{]O
V%
administered exchange rate 受管制汇率 o7sT=x9
