A: \P* _zd@%
2
^m}5:0
A share Ａ股；甲类股份 zMR)w77
abatement of tax 减税；减扣免税额 >E>yA d
ABN AMRO Bank N.V. 荷兰银行 m,lZy#02s3
above-the-line expenditure 线上项目支出；经常预算支出 >G:Q/3jh
above-the-line receipt 线上项目收入；经常预算收入 D`T;j[SsS#
ABSA Asia Limited 南非联合亚洲有限公司 SI
=$s>1
absolute change 绝对数值变更 B+K6(^j,,y
absolute expenditure 实际开支 pcy;]U ?
absolute guideline figure 绝对准则数字 7q+D }+ Xf
absolute interest 绝对权益 iM@$uD$_Q2
absolute order of discharge 绝对破产解除令 5p (zhfuG
absolute profit margin 绝对利润幅度 ]xQv\u
absolute value 实值；绝对值 o]4]fLQ
absolutely vested interest 绝对既得权益 YI g(^>sq
absorbed cost 已吸收成本；已分摊成本 }T@=I&g;
absorption 吸收；分摊；合并 +nE>)ZH
absorption rate 吸收率；摊配率；分摊率 8@t8P5(vL
ACB Finance Limited 亚洲商业财务有限公司 vkIIuNdDlx
acceptable form of reciprocity 合理的互惠条件 inWLIXC,
acceptable rate 适当利率；适当汇率 a_RY Yj
acceptance agreement 承兑协议 p?i.<Z
acceptance for honour 参加承兑 WO_Uc_R
acceptor 承兑人；接受人；受票人 *4}_2"[
acceptor for honour 参加承兑人 }|.<EkA
accident insurance 意外保险 ~[HzGm%
Accident Insurance Association of Hong Kong 香港意外保险公会 J!2Z9<q5
accident insurance scheme 意外保险计划 1Cw]
~jh
accident year basis 意外年度基准 2!{D~Gfl=
accommodation 通融；贷款 yp#!$+a}
accommodation bill 通融票据；空头票据 (xHmucmwp
accommodation party 汇票代发人 F \ B/q
account balance 帐户余额；帐户结余 +>"s)R43
account book 帐簿 'X ;cgAq8(
account collected in advance 预收款项 >Uw:cq
account current book 往来帐簿 %L=e%E=m
account of after-acquired property 事后取得的财产报告 aK DY_ D
account of defaulter 拖欠帐目 $G".PWc
account payable 应付帐款 lU{)%4e`
account payee only [A/C payee only] 只可转帐；存入收款人帐户 q&25,zWD
account receivable 应收帐款 *?FVLE
account receivable report 应收帐款报表 GbSCk}>
account statement 结单；帐单；会计财务报表 rYb5#aT[
account title 帐户名称；会计科目 .nPOjwEx&Y
accountant's report 会计师报告
3 vY-;&
Accountant's Report Rules 会计师报告规则 &t= :xVn-M
accounting and auditing procedure 会计与审计程序；会计与核数程序 1Gsh%0r3
Accounting Arrangements 《会计安排》 o{PG&
}K
accounting basis 会计基础 Anz{u$0M[
accounting by Official Receiver 破产管理署署长呈交的帐目 fx;rMGa
Accounting Circular 《会计通告》 W'C>Fn}lO?
accounting class 会计类别 TTXF
r
accounting date 记帐日期；会计结算日期 }J# HIE\RG
accounting for money 款项核算 `?z('FV
Accounting Officer 会计主任 ,b*?7R
accounting period 会计报告期；会计期 1}d
F, e
accounting policy 会计政策；会计方针 e$[O J<t
accounting practice 会计惯例 b j&!$')
accounting principle 会计准则 bo\ bs1
accounting record 会计记录
0t7N yKU
accounting report 会计报告 &<t%u[3
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2Re8rcQQU
Accounting Society of China 中国会计学会 Z)7{~xq
accounting statement 会计报表 2P"64
3tz
accounting system 会计制度；会计系统 cXq9k!I%
accounting transaction 会计事项；帐务交易 "V[j&B)P
accounting treatment 会计处理 @Tu`0 =8
accounting year 会计年度 ~su>RolaX
accretion 增值；添加 //&3{B
accrual 应计项目；应累算数目 %p 6 Ms
accrual basis 应计制；权责发生制 2 j-l<!s
accrual basis accounting 应计制会计；权责发生制会计 3~`P8 9
accrue 应累算；应计 y!b"Cj
accrued benefit 应累算利益 jr` swyg
accrued charges 应计费用 p/{%%30ke
accrued cumulative preference share dividend 应累算的累积优先股股息 :Qa*-)rs
accrued expenses 应累算费用 > "hP
accrued interest payable 应付利息；应计未付利息 2+& ;jgBP
accrued interest receivable 应收利息；应计未收利息 `y> m
>j
accrued right 累算权益 Zz0er|9]Q
accruing profit 应累算的利润 z qA>eDx
accumulated fiscal reserve 累积财政储备 & D P"RWT/
accumulated profit 累积利润；滚存溢利 sX"L\v
accumulated reserve 累积储备 1UMEbb
accumulation of surplus income 累积收益盈余 S)EF&S(TC
acquired assets 既得资产 -5*OSA:8x
acquisition 收购；购置；取得 E-WpsNJ)X
acquisition cost 购置成本 WO>,=^zPJ
acquisition expenses 购置费用 *$9U/ d
acquisition of 100% interest 收购全部股权 Zf$mwRS[_
acquisition of control 取得控制权 (-S^L'v62v
acquisition of fixed assets 购置固定资产 ;m pY cpI
acquisition of shell “买壳” n/v.U,f&l@
acquisition price 收购价 ew\:&"@2]w
act of God 天灾 fM.#FT??
acting partner 执事合伙人 H,D5 )1Uu
active market 买卖活跃的市场；交投畅旺的市场；旺市
:q/s%`ob
active partner 积极参与的合伙人 q7CLxv
&QG
active trading 交投活跃 ,1I-%6L
actual circulation 实际流通 `oMZ9Gq2E
actual cost 实际成本 zfop-qDOc
actual expenditure 实际开支；实际支出 f/dJRcDl<
actual income 实际入息；实际收入；实际收益 l;q]z
actual market 现货市场 r5gqRh}+
actual price 现货价；实际价格
(PPC?6s
actual profit 实际利润 Ry +?#P+
actual quotation 实盘；实际价位；实际报价 g%J\YRo
actual year basis 按实际年度计算 (VO'
Kd
actuals 实货 7)U
ik}0
actuarial investigation 精算调查 y{M7kYWtHV
actuarial principle 精算原则 ,=e.Q AF!"
actuarial report 精算师报告 b}(c'W*z%
Actuarial Society of Hong Kong 香港精算学会 s17)zi ,?4
actuarial valuation 精算师估值 ;=joQWNDm
actuary 精算师 ,x\q Yz+7|
ad referendum agreement 暂定协议；有待覆核的协定 6?x F!VIL
ad valorem duty 从价税；按值征税 1L`V{\_0s
ad valorem duty system 从价税制 9 m8KDB[N
ad valorem fee 从价费 g{Av
=66Z
ad valorem tariff 从价关税 E,d<F{=8,o
additional allowance 额外免税额 s/ABT.ZO
additional amount for unexpired risk 未过期风险的额外款额 GJWGT`"
additional assessable profit 补加应评税利润 f@`|2w G
additional assessment 补加评税 S0StC$$1
additional commitment 额外承担 #|T"6jJ aQ
additional commitment vote 额外承担拨款 ^Zvb3RJ g
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p"P+8"`
additional dependent parent allowance 供养父母额外免税额 r], %:imGr
additional provision 额外拨款 i=/hLE8T*
additional stamp duty 附加印花税 3rK\
f4'
additional tax 补加税罚款；补加税款 u"zR_CzYc
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iuj% .}
adjudged bankrupt 被裁定破产 ^P{y^@XI
adjudicated bankrupt 裁定破产人 (1cB Tf
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZklO9Ox(
adjudication of bankruptcy 裁定破产；宣告破产 ktPM6 6`b
adjudication of insolvency 裁定无力偿还债务 J<L\IP?%
adjusted actual 经调整的实数；调整后的实数 f:46.)W j<
adjusted current assets 经调整的流动资产；调整后的流动资产 xq.kH| bH
adjusted figure 经调整的数字；调整后的数额 E-^(VZ _Xj
adjusted liabilities 经调整的负债；调整后的负债 HT/!+#W .
adjusted loss 经调整的亏损；调整后的亏损
Qq6'[Od
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 FI: H/e5[
adjusted profit 经调整的利润；调整后的利润 5=*i!c
_m
adjusted surplus 经调整的盈余额；调整后的盈余额 3XB`|\:
adjusted value 经调整的价值；调整后的价值 )o:sDj`b]
adjustment 调整；修订；理算〔保险〕 =?W7OV^BE
adjustment centre 调剂中心
2ih}?%H8
adjustment lag 调整过程的时间差距；调整时差 #8L: .,AYE
adjustment mechanism 调整机制 UU(Pg{DA 6
adjustment of loss 亏损调整 #do %u"q
adjustment process 调整过程；调整程序
&3IkC(yD
adjustment range 调整幅度 0Sk~m4fj(
administered exchange rate 受管制汇率 9_==C"F
