A: q yQPR
d\'M ~VQ
A share Ａ股；甲类股份 H2p1gb#
abatement of tax 减税；减扣免税额 S!up2OseW
ABN AMRO Bank N.V. 荷兰银行 gXc&uR0S
above-the-line expenditure 线上项目支出；经常预算支出 /,c9&i t(M
above-the-line receipt 线上项目收入；经常预算收入 xGPt5l<M&
ABSA Asia Limited 南非联合亚洲有限公司 80c\O-{
absolute change 绝对数值变更 +twJHf_U
absolute expenditure 实际开支 L}l
c=\
absolute guideline figure 绝对准则数字 ?v8B;="#w
absolute interest 绝对权益 YmNBtGhT
absolute order of discharge 绝对破产解除令 kG@1jMPtQ
absolute profit margin 绝对利润幅度 T[~ak"M
absolute value 实值；绝对值 on\0i{0l8
absolutely vested interest 绝对既得权益 5 S7\m 5
absorbed cost 已吸收成本；已分摊成本 %l5Uy? ?Z
absorption 吸收；分摊；合并 ?N&"WL^|
absorption rate 吸收率；摊配率；分摊率 !@p@u;djJ
ACB Finance Limited 亚洲商业财务有限公司 r6*0H/*
acceptable form of reciprocity 合理的互惠条件 )I$_wB!UV
acceptable rate 适当利率；适当汇率 xH; 4lw
acceptance agreement 承兑协议 s
<Ag8U8
acceptance for honour 参加承兑 D .)R 8X
acceptor 承兑人；接受人；受票人 :
R.,<DQM
acceptor for honour 参加承兑人 +8mfq\ Y1
accident insurance 意外保险 L`yS '
Accident Insurance Association of Hong Kong 香港意外保险公会 y [.0L!C {
accident insurance scheme 意外保险计划
*:_ xy{m\
accident year basis 意外年度基准 Cf@WjgR
accommodation 通融；贷款 m:ITyQ+
accommodation bill 通融票据；空头票据 Y]^[|e8
accommodation party 汇票代发人 (LkGBnXE
account balance 帐户余额；帐户结余 UXR$ 7< D+
account book 帐簿 p`T7Y\\# !
account collected in advance 预收款项 h8 $lDFo
account current book 往来帐簿 ){5 $8
account of after-acquired property 事后取得的财产报告 RVlC8uJ;P
account of defaulter 拖欠帐目 !sK{:6
s
account payable 应付帐款 ,^`+mP
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j]M $>2;
account receivable 应收帐款 jbMzcn~ehI
account receivable report 应收帐款报表 6]CY[qEaR$
account statement 结单；帐单；会计财务报表 3'
mQ=tKa
account title 帐户名称；会计科目 f* p=]]y
accountant's report 会计师报告 )LKutN?tBy
Accountant's Report Rules 会计师报告规则 U43PHcv_
accounting and auditing procedure 会计与审计程序；会计与核数程序 @0-<|,^]
Accounting Arrangements 《会计安排》 S^a")U4
accounting basis 会计基础 }gGcYRT
accounting by Official Receiver 破产管理署署长呈交的帐目 NIQNzq?a^
Accounting Circular 《会计通告》 bt-y6,> +E
accounting class 会计类别 }9:d(B9;
accounting date 记帐日期；会计结算日期 cRI&cN"o
accounting for money 款项核算 xCiY
jl$
Accounting Officer 会计主任 e M*@
}3
accounting period 会计报告期；会计期 e#<%` \qH
accounting policy 会计政策；会计方针 ;[uJ~7e3
accounting practice 会计惯例 :>\ i
accounting principle 会计准则 118A6qyi
accounting record 会计记录 h/QZcA
accounting report 会计报告 @m< xpe l
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n B`pfg
Accounting Society of China 中国会计学会 :BN qr[=b
accounting statement 会计报表 " )i4w{_y
accounting system 会计制度；会计系统 3.xsCcmP
accounting transaction 会计事项；帐务交易 F
MHp a
accounting treatment 会计处理
s1?N&t8c
accounting year 会计年度 wHEt;rc(
accretion 增值；添加 Vyf r>pgW1
accrual 应计项目；应累算数目 ^R!
qxSj
accrual basis 应计制；权责发生制 9V 9K3xWn
accrual basis accounting 应计制会计；权责发生制会计 SdeKRZ{o
accrue 应累算；应计 1
\$xq9
accrued benefit 应累算利益 ~Yb5F YE
accrued charges 应计费用 %8D U}}Rj
accrued cumulative preference share dividend 应累算的累积优先股股息 J)"2^?!&B
accrued expenses 应累算费用 K_
G( J>
accrued interest payable 应付利息；应计未付利息 s%1 O}X$c
accrued interest receivable 应收利息；应计未收利息 9h9 jS~h
accrued right 累算权益 @_J~zo
accruing profit 应累算的利润 -2{NI.-Xd
accumulated fiscal reserve 累积财政储备 :uSo 2d
accumulated profit 累积利润；滚存溢利 pW 2NrBq@w
accumulated reserve 累积储备 :54ik,l
accumulation of surplus income 累积收益盈余 ^yb3L1y
acquired assets 既得资产 (1^AzE%U+Z
acquisition 收购；购置；取得 RpOGY{[)[
acquisition cost 购置成本 &'TZU"_
acquisition expenses 购置费用 1~zzQ:jAZ
acquisition of 100% interest 收购全部股权 [U5[;BNRD
acquisition of control 取得控制权 w/IYQ C\v
acquisition of fixed assets 购置固定资产 }~DlOvsq
acquisition of shell “买壳” ^KM' O8
acquisition price 收购价 &7VN?ox1
act of God 天灾 {P&{+`sov
acting partner 执事合伙人 nQy.?*X
active market 买卖活跃的市场；交投畅旺的市场；旺市 sf<S#;aYqn
active partner 积极参与的合伙人 M%92 ^;|`
active trading 交投活跃 "v@Y[QI
actual circulation 实际流通 l=GcgxD+"d
actual cost 实际成本 u!hY
bCB
actual expenditure 实际开支；实际支出 .!e):&(8
actual income 实际入息；实际收入；实际收益 UyTsUkY
actual market 现货市场
@tGju\E"o
actual price 现货价；实际价格 ikX"f?Q;S2
actual profit 实际利润 ^ a^bsKW
actual quotation 实盘；实际价位；实际报价
c @7 d4Jz
actual year basis 按实际年度计算 Z-z^0QO
actuals 实货 't.I YBHx
actuarial investigation 精算调查 -K eo q
actuarial principle 精算原则 BZ* ',\o
actuarial report 精算师报告 !}[}YY?',i
Actuarial Society of Hong Kong 香港精算学会 # .L9/b(
actuarial valuation 精算师估值 RtO3!dGT.
actuary 精算师 Le RyS]
ad referendum agreement 暂定协议；有待覆核的协定 "\cDSi D
ad valorem duty 从价税；按值征税 c< bV3,
ad valorem duty system 从价税制 }Z#KPI8\Q
ad valorem fee 从价费 b +Sq [
ad valorem tariff 从价关税 6
<XQ'tM]N
additional allowance 额外免税额 BbsgZ4
additional amount for unexpired risk 未过期风险的额外款额 >cU#($X$^
additional assessable profit 补加应评税利润 QxS] 6hA
additional assessment 补加评税 5.! O C5tO
additional commitment 额外承担 gR1vUad7
additional commitment vote 额外承担拨款 ~tx|C3A`d
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Oy
EOb>
additional dependent parent allowance 供养父母额外免税额 .j^tFvN~L
additional provision 额外拨款 iMjoa tt
additional stamp duty 附加印花税 K</EVt,U~
additional tax 补加税罚款；补加税款 - w'
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6 Cw+
adjudged bankrupt 被裁定破产 %hDx UZ#0
adjudicated bankrupt 裁定破产人 : N9,/-s
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Voy1
adjudication of bankruptcy 裁定破产；宣告破产 nVB.sab
adjudication of insolvency 裁定无力偿还债务 kZ<0|b
adjusted actual 经调整的实数；调整后的实数 I\e/
Bv^
adjusted current assets 经调整的流动资产；调整后的流动资产 ^Gi9&fS,
adjusted figure 经调整的数字；调整后的数额 6`Hd)T5{w
adjusted liabilities 经调整的负债；调整后的负债 Z5/*i un
adjusted loss 经调整的亏损；调整后的亏损 :m.6a4vx
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Nm$B a.Rg
adjusted profit 经调整的利润；调整后的利润 &3gC&b^i
adjusted surplus 经调整的盈余额；调整后的盈余额 GdN9bA&,
adjusted value 经调整的价值；调整后的价值 ]31>0yj[Q
adjustment 调整；修订；理算〔保险〕 H=lzW_ (
adjustment centre 调剂中心 de=){.7Y
adjustment lag 调整过程的时间差距；调整时差 .`p,pt;
adjustment mechanism 调整机制 u00w'=pe)
adjustment of loss 亏损调整 K@%o$S?>z_
adjustment process 调整过程；调整程序 C)UL{n
adjustment range 调整幅度 |\.:h":!0~
administered exchange rate 受管制汇率 TOT#l6yqdd
