A: \h4
y,sl
b iD7(AK
A share Ａ股；甲类股份 29oEkaX2o
abatement of tax 减税；减扣免税额 V}?5=f'
ABN AMRO Bank N.V. 荷兰银行 wr(?L7
$+
above-the-line expenditure 线上项目支出；经常预算支出 &ru bA
above-the-line receipt 线上项目收入；经常预算收入 E
83nEUs
ABSA Asia Limited 南非联合亚洲有限公司 T~Cd=s(T"
absolute change 绝对数值变更 2 )YLs5>W%
absolute expenditure 实际开支 ai RNd~\
absolute guideline figure 绝对准则数字 C/=ZNl9"fn
absolute interest 绝对权益 +l \Dp
absolute order of discharge 绝对破产解除令 Heu@{t.[!D
absolute profit margin 绝对利润幅度 lVHJ}(<'p
absolute value 实值；绝对值 FqfeH_-U
absolutely vested interest 绝对既得权益 U@WT;:.T
absorbed cost 已吸收成本；已分摊成本 t~Ax #H
absorption 吸收；分摊；合并 Z)~ 2{)
absorption rate 吸收率；摊配率；分摊率 3 a`-_<
ACB Finance Limited 亚洲商业财务有限公司 YQOGxSi
acceptable form of reciprocity 合理的互惠条件 %qMk&1
acceptable rate 适当利率；适当汇率 Rx.0P 6s
acceptance agreement 承兑协议 6gXc-}dp
acceptance for honour 参加承兑 $6N. yk J
acceptor 承兑人；接受人；受票人 : %gBcL9T
acceptor for honour 参加承兑人 -|5&3HVz
accident insurance 意外保险 K""04Ew*pV
Accident Insurance Association of Hong Kong 香港意外保险公会 P%c<0y"O:>
accident insurance scheme 意外保险计划 pFh2@ O
accident year basis 意外年度基准 I5mS!m/X
accommodation 通融；贷款 Nbda P {{
accommodation bill 通融票据；空头票据 OB%y'mo7]
accommodation party 汇票代发人 4Bz~_
account balance 帐户余额；帐户结余 |NqQKot1
account book 帐簿 UT -=5
account collected in advance 预收款项 _]g6
3q
account current book 往来帐簿 (DU{o\=
account of after-acquired property 事后取得的财产报告 WW.=>]7;
account of defaulter 拖欠帐目 uB
BE!w_
account payable 应付帐款 q!n|Ju<
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5o?bF3
account receivable 应收帐款 \)bwdNWI
account receivable report 应收帐款报表 P;GUGG*W
account statement 结单；帐单；会计财务报表 t F 4"28"h
account title 帐户名称；会计科目 3HD=)k
accountant's report 会计师报告 (+@H !>r$$
Accountant's Report Rules 会计师报告规则 eL.S="
accounting and auditing procedure 会计与审计程序；会计与核数程序 x
AI<<[-
Accounting Arrangements 《会计安排》 *-7 O|
''
accounting basis 会计基础 F 9hCT)
accounting by Official Receiver 破产管理署署长呈交的帐目 d;z`xy(C
Accounting Circular 《会计通告》 :Vg,[\I{
accounting class 会计类别 _<8n]0lX3
accounting date 记帐日期；会计结算日期 PQ
j_j#0
accounting for money 款项核算 E?V:dr
Accounting Officer 会计主任 "(5M }5D
accounting period 会计报告期；会计期 %}@^[E)
accounting policy 会计政策；会计方针 vCJjZ%eO%D
accounting practice 会计惯例 (Q@+W |~
accounting principle 会计准则 I<$lpU_H
accounting record 会计记录 7Y-GbG.'
accounting report 会计报告 wXP1tM8T
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qz 'a.]{=
Accounting Society of China 中国会计学会 {x+jFj.
accounting statement 会计报表 v^vE
aB
accounting system 会计制度；会计系统 83@+X4ptp
accounting transaction 会计事项；帐务交易 /)|*Vzu
accounting treatment 会计处理 G 2mv6xK'
accounting year 会计年度 }Vt5].TA
accretion 增值；添加 {_ocW@@
accrual 应计项目；应累算数目 |
.PLfc;
accrual basis 应计制；权责发生制 b[$>HB _Na
accrual basis accounting 应计制会计；权责发生制会计 (t <Um
Vd
accrue 应累算；应计 1:-$mt_*
accrued benefit 应累算利益 9s}--_k?F2
accrued charges 应计费用 DpA)Z ??
accrued cumulative preference share dividend 应累算的累积优先股股息 ^OUkFH;dG?
accrued expenses 应累算费用 #JVcl $0
Y
accrued interest payable 应付利息；应计未付利息 _vad>-=D*U
accrued interest receivable 应收利息；应计未收利息 SQ@@79A
accrued right 累算权益 B! ,})F$x
accruing profit 应累算的利润 rVkHo*Q
accumulated fiscal reserve 累积财政储备 @r#>
-p
accumulated profit 累积利润；滚存溢利 2D
"mq~ V
accumulated reserve 累积储备 CEwG#fZ
accumulation of surplus income 累积收益盈余 )%*uMuF
acquired assets 既得资产 -IP c;`<
acquisition 收购；购置；取得 jv W/M.q4
acquisition cost 购置成本 `A #r6+
acquisition expenses 购置费用 l?ofr*U&-x
acquisition of 100% interest 收购全部股权 b.$Gc!g
acquisition of control 取得控制权 rK];2[U
acquisition of fixed assets 购置固定资产 En 1pz\'
acquisition of shell “买壳” *'Ch(c:rtH
acquisition price 收购价 K2&pTA~OR
act of God 天灾 na <g
/&
acting partner 执事合伙人 sC/T)q2
active market 买卖活跃的市场；交投畅旺的市场；旺市 2Ddrxc>48
active partner 积极参与的合伙人 srUpG&Bcx
active trading 交投活跃 klPc l[.w
actual circulation 实际流通 't
wMvm
actual cost 实际成本 Q+S>nL!*#1
actual expenditure 实际开支；实际支出 @n<WM@|l
actual income 实际入息；实际收入；实际收益 4%B${zP(.}
actual market 现货市场 %6 Bt%H
actual price 现货价；实际价格 m@O
gT<E]_
actual profit 实际利润 qV5ME #TJ
actual quotation 实盘；实际价位；实际报价 # *\PU
actual year basis 按实际年度计算 ^ G15]Pyw
actuals 实货 P\SE_ *&
actuarial investigation 精算调查 HZR~r:_
i
actuarial principle 精算原则 \ ddbq g?`
actuarial report 精算师报告 ~W!sxM5(*
Actuarial Society of Hong Kong 香港精算学会 #qHo+M$"
actuarial valuation 精算师估值 *2@Ne[dYEF
actuary 精算师 e%"L79Of6)
ad referendum agreement 暂定协议；有待覆核的协定 C5F}*]E[y
ad valorem duty 从价税；按值征税 V"gnG](2l
ad valorem duty system 从价税制 |FH/Q-7[
ad valorem fee 从价费 X=-pNwO
ad valorem tariff 从价关税 x2;92I{5C,
additional allowance 额外免税额 U1dz:OG>
additional amount for unexpired risk 未过期风险的额外款额 }56"4/ Z
additional assessable profit 补加应评税利润 Rom|Bq o;
additional assessment 补加评税 (eHvp
additional commitment 额外承担 4u A ;--j
additional commitment vote 额外承担拨款 v]c1|?9p
'
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tFXG4+$D
additional dependent parent allowance 供养父母额外免税额 0/;T\9
additional provision 额外拨款 v@[MX- ,8
additional stamp duty 附加印花税 ?:~
`?
additional tax 补加税罚款；补加税款 zkB_$=sbn#
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Bx2E9/S3
adjudged bankrupt 被裁定破产 }wz )"
adjudicated bankrupt 裁定破产人 WC0@g5;1[
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Bx; bc
adjudication of bankruptcy 裁定破产；宣告破产 (',G
Ako
adjudication of insolvency 裁定无力偿还债务 g;Bq#/w
adjusted actual 经调整的实数；调整后的实数 HX?5 O$<<N
adjusted current assets 经调整的流动资产；调整后的流动资产 Ust>% ~<
adjusted figure 经调整的数字；调整后的数额 `
Y"Rh[C
adjusted liabilities 经调整的负债；调整后的负债 p<tj6O
adjusted loss 经调整的亏损；调整后的亏损 > PfYHO
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 v V,H@WK
adjusted profit 经调整的利润；调整后的利润 'Q ?nU^:F#
adjusted surplus 经调整的盈余额；调整后的盈余额 >(p "!
adjusted value 经调整的价值；调整后的价值 &H`yDrg6U
adjustment 调整；修订；理算〔保险〕 Ggsfr;m\`
adjustment centre 调剂中心 *[k7KG2_U
adjustment lag 调整过程的时间差距；调整时差 =" z\
adjustment mechanism 调整机制 ZI-)'
adjustment of loss 亏损调整 UPA))Iv>
adjustment process 调整过程；调整程序 Y <I/y
adjustment range 调整幅度 rQ
LNo,
administered exchange rate 受管制汇率 /\ (0@To
