A: u8GMUN
9ZXlR?GA
A share Ａ股；甲类股份 -Go 7" j
abatement of tax 减税；减扣免税额 #~O b)q|
ABN AMRO Bank N.V. 荷兰银行 \p{5D`HY
above-the-line expenditure 线上项目支出；经常预算支出 ma'FRt
above-the-line receipt 线上项目收入；经常预算收入 Vv1|51B
ABSA Asia Limited 南非联合亚洲有限公司 :>R
v!x `
absolute change 绝对数值变更 YH&bD16c3
absolute expenditure 实际开支 Xce0~\_ A
absolute guideline figure 绝对准则数字 D,qu-k[jMI
absolute interest 绝对权益 9}a_:hAy/
absolute order of discharge 绝对破产解除令 G6@M&u5RT
absolute profit margin 绝对利润幅度 a ]
=
absolute value 实值；绝对值 2owEw*5jl/
absolutely vested interest 绝对既得权益 L@`ouQ"sa
absorbed cost 已吸收成本；已分摊成本 10!wqyj&
absorption 吸收；分摊；合并 `K~AhlJUQ
absorption rate 吸收率；摊配率；分摊率 &`0/CV
ACB Finance Limited 亚洲商业财务有限公司 Sf5X3,Uw
acceptable form of reciprocity 合理的互惠条件 K*UgX(xu4P
acceptable rate 适当利率；适当汇率 JM1R ;i6
acceptance agreement 承兑协议 b2b?hA'k
acceptance for honour 参加承兑 o*U ]v
acceptor 承兑人；接受人；受票人 6`vC1 PK^
acceptor for honour 参加承兑人 ./ Q,
accident insurance 意外保险 MUfG?r\t
Accident Insurance Association of Hong Kong 香港意外保险公会 xk&Jl#v
accident insurance scheme 意外保险计划 AKMm& (fh%
accident year basis 意外年度基准 [(1c<b2
r
accommodation 通融；贷款 0c K{
accommodation bill 通融票据；空头票据 M9zfT !-
accommodation party 汇票代发人 r'QnX;99T
account balance 帐户余额；帐户结余 ?T+q/lt4
account book 帐簿 7i&:DePM'q
account collected in advance 预收款项 a:QDBS2Llv
account current book 往来帐簿 \]$IDt(s
account of after-acquired property 事后取得的财产报告 p-. n3AL
account of defaulter 拖欠帐目 $!&*xrrNM
account payable 应付帐款 |$5[(6T|
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B,,D7cQC
account receivable 应收帐款 yR(x+ Gs{]
account receivable report 应收帐款报表 #>Zzf
account statement 结单；帐单；会计财务报表 [1.+H yJ}
account title 帐户名称；会计科目 M1KqY: 9E
accountant's report 会计师报告 >j D[X5Y
Accountant's Report Rules 会计师报告规则 /cU<hApK
accounting and auditing procedure 会计与审计程序；会计与核数程序 _h}kp\sps
Accounting Arrangements 《会计安排》 M|:UwqV>
accounting basis 会计基础 EkziAON
accounting by Official Receiver 破产管理署署长呈交的帐目 s% <e D
Accounting Circular 《会计通告》 U8
nH;}i
accounting class 会计类别 GnvL'ESa@M
accounting date 记帐日期；会计结算日期 As>_J=8} 3
accounting for money 款项核算 c y8;@ [#9
Accounting Officer 会计主任 / X1 x
accounting period 会计报告期；会计期
'C"9QfK
accounting policy 会计政策；会计方针 rtc9wu
accounting practice 会计惯例 _%QhOY5tv"
accounting principle 会计准则 +SwR+H)?
accounting record 会计记录 9-MUX^?u
accounting report 会计报告 i':C)7
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 720D V +o
Accounting Society of China 中国会计学会 o"*AtGR+"
accounting statement 会计报表 1dK*y'rx
accounting system 会计制度；会计系统 >y,-v:Vy
accounting transaction 会计事项；帐务交易 rS;Dmm
accounting treatment 会计处理 (DI>5.x"
accounting year 会计年度 Hw4%uS==V
accretion 增值；添加 %$b:X5$Z
accrual 应计项目；应累算数目 t<#h$}=:Vt
accrual basis 应计制；权责发生制 U*) 8G
accrual basis accounting 应计制会计；权责发生制会计 6fw
(T.Pe
accrue 应累算；应计 rW=Z > 1
accrued benefit 应累算利益 R6(oZp h
accrued charges 应计费用 H-
$)3"K
accrued cumulative preference share dividend 应累算的累积优先股股息 b9l;a+]d
accrued expenses 应累算费用 S_Wrw z
accrued interest payable 应付利息；应计未付利息 D|{jR~J)xK
accrued interest receivable 应收利息；应计未收利息 ]UmFhBR-
accrued right 累算权益 ' ET~
accruing profit 应累算的利润 xo
N3
accumulated fiscal reserve 累积财政储备 R~PA 1wDZ
accumulated profit 累积利润；滚存溢利 !_Wi!Vr_
accumulated reserve 累积储备 P }4QQw
accumulation of surplus income 累积收益盈余 ajEjZ6
acquired assets 既得资产 `G}TG(
acquisition 收购；购置；取得 }|pwz
acquisition cost 购置成本 cH&J{WeZa
acquisition expenses 购置费用 a*&B`77`|
acquisition of 100% interest 收购全部股权 <_-hR bS
acquisition of control 取得控制权 I "A_b}~*}
acquisition of fixed assets 购置固定资产 h-[VH%
acquisition of shell “买壳” J|qZ+A[z
acquisition price 收购价 Rx }$0c0
act of God 天灾 ATK_DE Au
acting partner 执事合伙人 p" KFJ
active market 买卖活跃的市场；交投畅旺的市场；旺市 W>j !Q^?
active partner 积极参与的合伙人 MB~=f[cUnd
active trading 交投活跃 )84 ~ugs
actual circulation 实际流通 H<Pt AYFS
actual cost 实际成本
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actual expenditure 实际开支；实际支出 73/P
& hT
actual income 实际入息；实际收入；实际收益 ~=uWD&5B4
actual market 现货市场 24z< gO
actual price 现货价；实际价格 75XJL;W #
actual profit 实际利润 @}}$zv6l,
actual quotation 实盘；实际价位；实际报价 u=`L )
actual year basis 按实际年度计算 +l
HjC$
actuals 实货 e4 >_v( '
actuarial investigation 精算调查 ;)D];u|_
actuarial principle 精算原则 KbA?7^zo`
actuarial report 精算师报告 }&w Ur>=
Actuarial Society of Hong Kong 香港精算学会 % H]ptH5
actuarial valuation 精算师估值 uM_wjP
actuary 精算师 *%%g{
3$
ad referendum agreement 暂定协议；有待覆核的协定 x-^`~ p
ad valorem duty 从价税；按值征税 B><d9d
ad valorem duty system 从价税制 YQj 2
ad valorem fee 从价费 <
HVl (O
ad valorem tariff 从价关税 \1D <!k\S
additional allowance 额外免税额
ahJ`$U4n
additional amount for unexpired risk 未过期风险的额外款额 CxwoBuG=?
additional assessable profit 补加应评税利润 LG9+y
additional assessment 补加评税 >n'o*gZM
additional commitment 额外承担 [XEkz#{
additional commitment vote 额外承担拨款 : y%d
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JB<Sl4
additional dependent parent allowance 供养父母额外免税额 r]:(Vk]| F
additional provision 额外拨款 ;:\<gVi:
additional stamp duty 附加印花税 #49kjv@
additional tax 补加税罚款；补加税款 '>-gi}z7
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -zOdU}91Ao
adjudged bankrupt 被裁定破产 Ya3C#=
adjudicated bankrupt 裁定破产人 A kC1z73<
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Azl&m u
adjudication of bankruptcy 裁定破产；宣告破产 dfKF%27
adjudication of insolvency 裁定无力偿还债务 _m5uDF?[
adjusted actual 经调整的实数；调整后的实数 Oo5w?+t
adjusted current assets 经调整的流动资产；调整后的流动资产 Q(w x nm
adjusted figure 经调整的数字；调整后的数额 ^c-
adjusted liabilities 经调整的负债；调整后的负债 =;Rtdy/Yn%
adjusted loss 经调整的亏损；调整后的亏损 E8$ 20Ue
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 Br1&8L-|%
adjusted profit 经调整的利润；调整后的利润 v+46 QK|I&
adjusted surplus 经调整的盈余额；调整后的盈余额 g
jDh?I
adjusted value 经调整的价值；调整后的价值 hI]Hp3S
adjustment 调整；修订；理算〔保险〕 IzikDc10
adjustment centre 调剂中心 g{OwuAC_
adjustment lag 调整过程的时间差距；调整时差 #`CA8!j!!
adjustment mechanism 调整机制 e7Xeo +/
adjustment of loss 亏损调整 "p_ J8
adjustment process 调整过程；调整程序 + jc!5i .
adjustment range 调整幅度 6 Ypc`
administered exchange rate 受管制汇率 2Rw&C6("w
