A: 49
3ik
[p @NzS/
A share Ａ股；甲类股份 {549 &]/o
abatement of tax 减税；减扣免税额 w0 ~iGr}P
ABN AMRO Bank N.V. 荷兰银行 CzzG
above-the-line expenditure 线上项目支出；经常预算支出 p'k stiB
above-the-line receipt 线上项目收入；经常预算收入 1 7{]QuqNF
ABSA Asia Limited 南非联合亚洲有限公司 := ~%&
absolute change 绝对数值变更 MvY0?!v
absolute expenditure 实际开支 K_`*ZV{r
absolute guideline figure 绝对准则数字 2Z@<llsi
absolute interest 绝对权益 h.
i&[RnX
absolute order of discharge 绝对破产解除令 *wp'`3y}
absolute profit margin 绝对利润幅度 z$G?J+?J
absolute value 实值；绝对值 Xkl^!,
absolutely vested interest 绝对既得权益 J+\F)k>r
absorbed cost 已吸收成本；已分摊成本 [
CPZj*|b
absorption 吸收；分摊；合并 fY=iQ?{/[
absorption rate 吸收率；摊配率；分摊率 v}z o v Ei
ACB Finance Limited 亚洲商业财务有限公司 6Ep ns s
acceptable form of reciprocity 合理的互惠条件 h9+ylHW_cp
acceptable rate 适当利率；适当汇率 |!%A1 wp#
acceptance agreement 承兑协议 R)cns7oW
acceptance for honour 参加承兑 T<54qe4`p
acceptor 承兑人；接受人；受票人 5F2+o#*h
acceptor for honour 参加承兑人 8tA.d .8
accident insurance 意外保险 c7s4 g-
Accident Insurance Association of Hong Kong 香港意外保险公会 |@nvg>mu
accident insurance scheme 意外保险计划 @+1E|4L1vf
accident year basis 意外年度基准 )[oU|!@
accommodation 通融；贷款 Ef,@}S
accommodation bill 通融票据；空头票据 1>%SSQ
accommodation party 汇票代发人 H.idL6*G
account balance 帐户余额；帐户结余 *`}_e)( k
account book 帐簿 cYR6+PKua
account collected in advance 预收款项
";s5It
account current book 往来帐簿 #]lUJ
&M}e
account of after-acquired property 事后取得的财产报告 A ws#>l<
account of defaulter 拖欠帐目 ?qO,=ms>-
account payable 应付帐款 MP}H
5
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sxThz7#i)
account receivable 应收帐款 V2 VsJ
account receivable report 应收帐款报表 8@h zw~>
account statement 结单；帐单；会计财务报表 $+P
v
fQ
account title 帐户名称；会计科目 8~HC0o\2
accountant's report 会计师报告 ,xD{A}}
V
Accountant's Report Rules 会计师报告规则 HAO/r`7*
accounting and auditing procedure 会计与审计程序；会计与核数程序 !-.-!hBN
Accounting Arrangements 《会计安排》 X3W )c&Pr
accounting basis 会计基础 qh7o;x~,
accounting by Official Receiver 破产管理署署长呈交的帐目 (X>y)V
Accounting Circular 《会计通告》 OM4s.BLY
accounting class 会计类别 {6%uNT> |
accounting date 记帐日期；会计结算日期 e<9nt [
accounting for money 款项核算 'R, d?ikY
Accounting Officer 会计主任 &V=54n=O?
accounting period 会计报告期；会计期 J.<eX= <
accounting policy 会计政策；会计方针 i [\[xfk
accounting practice 会计惯例 xh-[]Jz(
accounting principle 会计准则
g~B@=R
accounting record 会计记录 'oT} jI
accounting report 会计报告 K&)a3Z=(.
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;*Rajq
Accounting Society of China 中国会计学会 /t>o
-
accounting statement 会计报表 \Flq8S /t^
accounting system 会计制度；会计系统 (Wx )YI
accounting transaction 会计事项；帐务交易 B8_l+dXO
accounting treatment 会计处理 fwq|8^S@
accounting year 会计年度 c hd${
j
accretion 增值；添加 8
W$="s2
accrual 应计项目；应累算数目 '|d (<.[
accrual basis 应计制；权责发生制 'nT#3/r L
accrual basis accounting 应计制会计；权责发生制会计 ?1N0+OW
accrue 应累算；应计 \s+MH a&
accrued benefit 应累算利益 }TF<C !]
accrued charges 应计费用 /vPb
accrued cumulative preference share dividend 应累算的累积优先股股息 J:(Shd'4D
accrued expenses 应累算费用 w P 8R=T
accrued interest payable 应付利息；应计未付利息 3P6'*pZ
accrued interest receivable 应收利息；应计未收利息 #>- rKv.A
accrued right 累算权益 <khx%<)P
accruing profit 应累算的利润 LqUvEq
accumulated fiscal reserve 累积财政储备 D46| )-
accumulated profit 累积利润；滚存溢利 q~w;C( [k_
accumulated reserve 累积储备 /GX O2zO
accumulation of surplus income 累积收益盈余 aDOH3Ri0K!
acquired assets 既得资产 K[kmfXKu
acquisition 收购；购置；取得 [e}]K:
acquisition cost 购置成本 bv+e'$U3
acquisition expenses 购置费用
X*
JD
acquisition of 100% interest 收购全部股权 7S1!|*/
I
acquisition of control 取得控制权 Bjo&
acquisition of fixed assets 购置固定资产 :9`1bZ ?a
acquisition of shell “买壳” c|.:
J]
acquisition price 收购价
k9n
act of God 天灾 ?Tl@e
acting partner 执事合伙人 *C:+N>
active market 买卖活跃的市场；交投畅旺的市场；旺市 >WDpBn
:
active partner 积极参与的合伙人 ZbrE m
active trading 交投活跃 =
]@xXVf/
actual circulation 实际流通 |M?HdxPa
actual cost 实际成本 +>3c+h,%.
actual expenditure 实际开支；实际支出 X<QE]RZ
actual income 实际入息；实际收入；实际收益 q #a21~S<
actual market 现货市场 X,N@`
actual price 现货价；实际价格 UA9LI<Y
actual profit 实际利润 7wqwDE
actual quotation 实盘；实际价位；实际报价 #
R&[+1=9j
actual year basis 按实际年度计算 [T%blaSX
actuals 实货 C k:J
actuarial investigation 精算调查 \k,bz 0
actuarial principle 精算原则 :$tW9*\KY
actuarial report 精算师报告 p)jxqg
Actuarial Society of Hong Kong 香港精算学会 C49
G&
actuarial valuation 精算师估值 E+)Go-rS(
actuary 精算师 y2U:( H:l!
ad referendum agreement 暂定协议；有待覆核的协定 e)xWQ=,C
ad valorem duty 从价税；按值征税 3?X LHMxW
ad valorem duty system 从价税制 VM!x)i9z
ad valorem fee 从价费 =z/F=1^<
ad valorem tariff 从价关税 @j
(jOe
additional allowance 额外免税额 OKqpc;y:D
additional amount for unexpired risk 未过期风险的额外款额 h+W^k+~(
additional assessable profit 补加应评税利润 1A)~Y
additional assessment 补加评税 B1M/5cr.
additional commitment 额外承担 {_~G+rqY
additional commitment vote 额外承担拨款 %:,=J
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [o.zar82
additional dependent parent allowance 供养父母额外免税额 ul?BKV+3E
additional provision 额外拨款 } 8P}L@q
additional stamp duty 附加印花税 9y5 \4&v
additional tax 补加税罚款；补加税款 XZInu5(
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 PsgzDhRv
adjudged bankrupt 被裁定破产 $ "8k|^Z3
adjudicated bankrupt 裁定破产人 'O`3FI
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q KM]wu0Et
adjudication of bankruptcy 裁定破产；宣告破产 *o[%?$8T
adjudication of insolvency 裁定无力偿还债务 W.|6$hRl)
adjusted actual 经调整的实数；调整后的实数 J qUVGEg
adjusted current assets 经调整的流动资产；调整后的流动资产 gJ&!w8v.
adjusted figure 经调整的数字；调整后的数额 nsT|, O
adjusted liabilities 经调整的负债；调整后的负债 ;Kf|a}m -
adjusted loss 经调整的亏损；调整后的亏损 F^YIZ,=p!
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 wB)+og-^1f
adjusted profit 经调整的利润；调整后的利润 3CE8+PnT
adjusted surplus 经调整的盈余额；调整后的盈余额
[&CM-`
N
adjusted value 经调整的价值；调整后的价值 Tv$7aVi!
adjustment 调整；修订；理算〔保险〕 Fsf22
adjustment centre 调剂中心 JY2
F-0t)
adjustment lag 调整过程的时间差距；调整时差 $3TTHS o
adjustment mechanism 调整机制 +29\'w,
adjustment of loss 亏损调整 #%9]Lq
adjustment process 调整过程；调整程序 gDub+^ye>/
adjustment range 调整幅度 >, E $bm2
administered exchange rate 受管制汇率 swlWe}1
