A: l~v
BA$,
cA8"Ft{P)
A share Ａ股；甲类股份 qr~=
S
abatement of tax 减税；减扣免税额 ~>]/1JFz
ABN AMRO Bank N.V. 荷兰银行 Z$'483<
above-the-line expenditure 线上项目支出；经常预算支出 PN&;3z Z
above-the-line receipt 线上项目收入；经常预算收入
"uthFE
ABSA Asia Limited 南非联合亚洲有限公司 0,x<@.pW
absolute change 绝对数值变更 )K+ Tvx3(m
absolute expenditure 实际开支 i[wEH1jR
absolute guideline figure 绝对准则数字 EFYyr f@
absolute interest 绝对权益 Xw2tCRzD
absolute order of discharge 绝对破产解除令 s{]2~Z^2od
absolute profit margin 绝对利润幅度 iA[WDB\|0
absolute value 实值；绝对值 oy) 'w
b~
absolutely vested interest 绝对既得权益 [qEd`8V (
absorbed cost 已吸收成本；已分摊成本 [ sT}hYh+
absorption 吸收；分摊；合并 <&$:$_ah
absorption rate 吸收率；摊配率；分摊率 Nh m)bdv]
ACB Finance Limited 亚洲商业财务有限公司 BVt)~HZ
acceptable form of reciprocity 合理的互惠条件 Dm.tYG
acceptable rate 适当利率；适当汇率 'n)]"G|
acceptance agreement 承兑协议 u9 yXHf
acceptance for honour 参加承兑 CA PP Oh
acceptor 承兑人；接受人；受票人 \?9{H6<=
acceptor for honour 参加承兑人 wv eej@zs
accident insurance 意外保险 /4f4H?A -
Accident Insurance Association of Hong Kong 香港意外保险公会 HP
/@ _qk
accident insurance scheme 意外保险计划 vV?=r5j
accident year basis 意外年度基准 ~e)`D nJ
accommodation 通融；贷款 ,X2CV INb}
accommodation bill 通融票据；空头票据 v_zVhE tY
accommodation party 汇票代发人 EZ.|6oug\
account balance 帐户余额；帐户结余 3]X~bQAw
account book 帐簿 @sV6 g?{tI
account collected in advance 预收款项 *
@QC:1k
account current book 往来帐簿 C 6 XZZ
account of after-acquired property 事后取得的财产报告 ua^gG3n0
account of defaulter 拖欠帐目 $ 4&
)
account payable 应付帐款 kdX ]Afyj
account payee only [A/C payee only] 只可转帐；存入收款人帐户 QE.a2
}
account receivable 应收帐款 abVz/R/o
account receivable report 应收帐款报表 ^nS'3g^"
account statement 结单；帐单；会计财务报表 Z3)l5JG)
account title 帐户名称；会计科目 A{!D7kwTz~
accountant's report 会计师报告 3%JPJuNVw
Accountant's Report Rules 会计师报告规则 X R =^zp?
accounting and auditing procedure 会计与审计程序；会计与核数程序 b\U p( ]
Accounting Arrangements 《会计安排》 f~LM-7!zf}
accounting basis 会计基础 A;4O,p@
accounting by Official Receiver 破产管理署署长呈交的帐目 #SzCd&hI
Accounting Circular 《会计通告》 5 GP,J,J
accounting class 会计类别 3r)<:4a
u&
accounting date 记帐日期；会计结算日期 $
+`
accounting for money 款项核算 B[]v[q<
Accounting Officer 会计主任 -<'&"-
accounting period 会计报告期；会计期 L)sCc0fv7k
accounting policy 会计政策；会计方针 E_aDkNT
accounting practice 会计惯例 w<3g1n7R
accounting principle 会计准则 FE`:1
accounting record 会计记录 dh~+0FZ
{A
accounting report 会计报告 YB}p`b42L
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;34 m!\N5
Accounting Society of China 中国会计学会 t/= xY'7
accounting statement 会计报表 Iaq7<$XU
accounting system 会计制度；会计系统 RSNukg
accounting transaction 会计事项；帐务交易 q x1}e
accounting treatment 会计处理 0 ;b%
@_E
accounting year 会计年度
?W % 9H\;
accretion 增值；添加 c&+p{hH+
accrual 应计项目；应累算数目 gZFtV
accrual basis 应计制；权责发生制 n
2k&yL+a
accrual basis accounting 应计制会计；权责发生制会计 &wlSOC')j
accrue 应累算；应计 em87`Hj^lo
accrued benefit 应累算利益 %D(%
lh2
accrued charges 应计费用 v\Y362Xv
accrued cumulative preference share dividend 应累算的累积优先股股息 Wm5/>Cu,
accrued expenses 应累算费用 kT!Y~c
accrued interest payable 应付利息；应计未付利息 0<{+M` G/
accrued interest receivable 应收利息；应计未收利息 <fJ*{$[p
accrued right 累算权益 f
2sv$#'
accruing profit 应累算的利润 6QCU:2IiL
accumulated fiscal reserve 累积财政储备 _VeZ lk7 k
accumulated profit 累积利润；滚存溢利 FQbF)K~e
accumulated reserve 累积储备 p~T)Af<(
accumulation of surplus income 累积收益盈余 )$* T>.JA
acquired assets 既得资产 `d H[&=S
acquisition 收购；购置；取得 SWX;sM
acquisition cost 购置成本 2Mc}>UI?eO
acquisition expenses 购置费用 wX 3x.@!:
acquisition of 100% interest 收购全部股权 B u ~N)^
acquisition of control 取得控制权 K% ) K$/A
acquisition of fixed assets 购置固定资产 #1:&uC1vj
acquisition of shell “买壳” !,mv 7Yj
acquisition price 收购价 F 8\nAX
act of God 天灾 (z}q6Lfa
acting partner 执事合伙人 VQr)VU=jb
active market 买卖活跃的市场；交投畅旺的市场；旺市 A=7
[^I2
active partner 积极参与的合伙人 7 I/
active trading 交投活跃 ,
q j
actual circulation 实际流通 2d,q?VH $
actual cost 实际成本 7/ "g}
F}Q
actual expenditure 实际开支；实际支出 ,8KD-" l^g
actual income 实际入息；实际收入；实际收益 H0Q.; !^
actual market 现货市场 r@_`ob RW;
actual price 现货价；实际价格 !$&3h-l[
actual profit 实际利润 Nw`}iR0i
actual quotation 实盘；实际价位；实际报价 t7
rz]EN
actual year basis 按实际年度计算 GW_@hYIqD
actuals 实货 SBBDlr^P
actuarial investigation 精算调查 Yg5m=L is
actuarial principle 精算原则 {2`:7U ~|
actuarial report 精算师报告 o(,u"c/Or
Actuarial Society of Hong Kong 香港精算学会 *&b~cyC
actuarial valuation 精算师估值 QU/Q5k
actuary 精算师 -[cl]H)V
ad referendum agreement 暂定协议；有待覆核的协定 Rc2| o.'y
ad valorem duty 从价税；按值征税 |O
Xu fV?I
ad valorem duty system 从价税制 X\?e=rUfn
ad valorem fee 从价费 i-(^t1c
ad valorem tariff 从价关税 2;@#i*\Y
additional allowance 额外免税额 gDP\u<2!
additional amount for unexpired risk 未过期风险的额外款额 S!0ocS
!t
additional assessable profit 补加应评税利润 U*G9 fpVy
additional assessment 补加评税 :I(-@2?{
additional commitment 额外承担 6{r H|Z
additional commitment vote 额外承担拨款 n3, ?klK
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o|\0IG(\
additional dependent parent allowance 供养父母额外免税额 V
+ /Vk1
additional provision 额外拨款 "(uEcS2<
additional stamp duty 附加印花税 *R17 KMS
additional tax 补加税罚款；补加税款 M<t>jM@'A#
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 'H0b1t1S%
adjudged bankrupt 被裁定破产 l4oI5)w
adjudicated bankrupt 裁定破产人 w$~|/UrLf
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Jsee8^_~
adjudication of bankruptcy 裁定破产；宣告破产 d($f8{~W
adjudication of insolvency 裁定无力偿还债务 S0V%JY;Gv
adjusted actual 经调整的实数；调整后的实数 4qtjP8Zv[
adjusted current assets 经调整的流动资产；调整后的流动资产 =W1` FbR
adjusted figure 经调整的数字；调整后的数额 T<*i( $
[
adjusted liabilities 经调整的负债；调整后的负债 bP% 0T++vo
adjusted loss 经调整的亏损；调整后的亏损 Dp
0
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 5gP#V
K
adjusted profit 经调整的利润；调整后的利润 5}3Q}o#
adjusted surplus 经调整的盈余额；调整后的盈余额 X4emhB
adjusted value 经调整的价值；调整后的价值 bXoj/ze k
adjustment 调整；修订；理算〔保险〕 73?ZB+\)0A
adjustment centre 调剂中心 S$q:hXZ#e
adjustment lag 调整过程的时间差距；调整时差 V#;6 <H"
adjustment mechanism 调整机制 bd[zdL#4K
adjustment of loss 亏损调整 )Yvf9d l
adjustment process 调整过程；调整程序 ' bio: 1
adjustment range 调整幅度 \>NjeMuWU
administered exchange rate 受管制汇率 gd>Op
