A: !LI
8Xk
ZNfQM&<d
A share Ａ股；甲类股份 y@XE ! L
abatement of tax 减税；减扣免税额 gh9Gc1tKt
ABN AMRO Bank N.V. 荷兰银行 cQzUR^oq,
above-the-line expenditure 线上项目支出；经常预算支出 G^1 5V'*
above-the-line receipt 线上项目收入；经常预算收入 P k ?M~{S
ABSA Asia Limited 南非联合亚洲有限公司 9 AWFjoXl"
absolute change 绝对数值变更 4De2m iq
absolute expenditure 实际开支 \wR;N/tg
absolute guideline figure 绝对准则数字 oaac.7.fV
absolute interest 绝对权益 evSr?ys
absolute order of discharge 绝对破产解除令 Z\[6 'R4.#
absolute profit margin 绝对利润幅度 _-=yD@;[D
absolute value 实值；绝对值 R6cd;| fan
absolutely vested interest 绝对既得权益 ,gO(zI-1
absorbed cost 已吸收成本；已分摊成本 t~v_k\` {
absorption 吸收；分摊；合并 tD^$}u6
absorption rate 吸收率；摊配率；分摊率 \+Nn>wW.
ACB Finance Limited 亚洲商业财务有限公司 X_HU?Q_N
acceptable form of reciprocity 合理的互惠条件 QZwZ4$jkiO
acceptable rate 适当利率；适当汇率 ~ o8
acceptance agreement 承兑协议 b ?U2g?lN:
acceptance for honour 参加承兑 }'`iJ b\
acceptor 承兑人；接受人；受票人 ^\ku}X_ [?
acceptor for honour 参加承兑人 9P1!<6mN\
accident insurance 意外保险 zhZ!!b^6<
Accident Insurance Association of Hong Kong 香港意外保险公会 M
o?y4X
accident insurance scheme 意外保险计划 rtxG-a56Q
accident year basis 意外年度基准 'w"hG$".
accommodation 通融；贷款 )BeB xo7lv
accommodation bill 通融票据；空头票据 \x=j
accommodation party 汇票代发人 % <1&\5f<5
account balance 帐户余额；帐户结余 'ZFbyt Q2
account book 帐簿 ()MUyW"S#`
account collected in advance 预收款项 e;8nujdG"
account current book 往来帐簿 *<ILS Z
account of after-acquired property 事后取得的财产报告 k0bDEz.X
account of defaulter 拖欠帐目 +\x}1bNS%j
account payable 应付帐款 Oa-(Xp,n#
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^aI$97Li
account receivable 应收帐款 f0@4 >\g
account receivable report 应收帐款报表 'H8
b+
account statement 结单；帐单；会计财务报表 3D-VePM=`
account title 帐户名称；会计科目 XXg~eu?
accountant's report 会计师报告 $!goM~pZ
Accountant's Report Rules 会计师报告规则 ]KM 3G
accounting and auditing procedure 会计与审计程序；会计与核数程序 PfN[)s4F{R
Accounting Arrangements 《会计安排》 O77^.B
accounting basis 会计基础 X1XmaO% A
accounting by Official Receiver 破产管理署署长呈交的帐目 -|2k$W
Accounting Circular 《会计通告》 Lj ySO2
accounting class 会计类别 / ? %1;s:'
accounting date 记帐日期；会计结算日期 sl_f+h0
accounting for money 款项核算 F-=Xbyr3@
Accounting Officer 会计主任 BHf7\ +Ul
accounting period 会计报告期；会计期 dZ kj|
Ua~
accounting policy 会计政策；会计方针 duV\Kt/g^
accounting practice 会计惯例 /k.?x] Ab
accounting principle 会计准则 {k uC+~R
accounting record 会计记录 @[v 4[yq-
accounting report 会计报告 -Oplk*
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7r{159&=
Accounting Society of China 中国会计学会 c[+uwO~
accounting statement 会计报表 9j>LU<Z
accounting system 会计制度；会计系统 9jI5bi)
accounting transaction 会计事项；帐务交易 +>QD4z#
accounting treatment 会计处理 R4%
}IT^%P
accounting year 会计年度 6KE?@3;Om
accretion 增值；添加 , Y^GQ`~#
accrual 应计项目；应累算数目 Hto+spW
accrual basis 应计制；权责发生制 |"+UCAU
accrual basis accounting 应计制会计；权责发生制会计 .#{m 1mr
accrue 应累算；应计 ],F@ .pg
accrued benefit 应累算利益 06NW2A%wv
accrued charges 应计费用 }q
g.Go
accrued cumulative preference share dividend 应累算的累积优先股股息 u>*d^[zS
accrued expenses 应累算费用 s x2\
accrued interest payable 应付利息；应计未付利息 x"~gulcz
accrued interest receivable 应收利息；应计未收利息 8, L)=3m-
accrued right 累算权益 -Mzm~@_s]
accruing profit 应累算的利润 h\/ T b8
accumulated fiscal reserve 累积财政储备 85rj M#~
accumulated profit 累积利润；滚存溢利 `Y,<[ Lnr
accumulated reserve 累积储备 J \E?rT
accumulation of surplus income 累积收益盈余 o&RNpP*
acquired assets 既得资产 8X# \T /U
acquisition 收购；购置；取得 vw*,_f
acquisition cost 购置成本 r*g<A2g%
acquisition expenses 购置费用 a{\<L/\
acquisition of 100% interest 收购全部股权 ;<H\{w@D
acquisition of control 取得控制权 c JOT{
acquisition of fixed assets 购置固定资产 4Un%p7Y~
acquisition of shell “买壳” .zo>,*:t
acquisition price 收购价 ' 1D1y'
act of God 天灾 j/, I)Za
acting partner 执事合伙人 Rg7~?b-
active market 买卖活跃的市场；交投畅旺的市场；旺市 r2=4Wx4(
active partner 积极参与的合伙人 $q g/8G
active trading 交投活跃 qa,i:T(w
actual circulation 实际流通 H|z:j35\
actual cost 实际成本 Vi>`g{\
actual expenditure 实际开支；实际支出 LvW7>-
actual income 实际入息；实际收入；实际收益 ^oDSU7j5,
actual market 现货市场 >dfk2.6e
actual price 现货价；实际价格 R] "
jr
actual profit 实际利润 O0QK `F/)*
actual quotation 实盘；实际价位；实际报价 b G/[mZpRT
actual year basis 按实际年度计算 vt(cC) )
actuals 实货 .9!?vz]1
actuarial investigation 精算调查 DS ^ `:^hv
actuarial principle 精算原则 ~IQw?a.E
actuarial report 精算师报告 B`?5G\7L
Actuarial Society of Hong Kong 香港精算学会 l {t!
LTf;
actuarial valuation 精算师估值 w0,rF WS
actuary 精算师 "f4a tuuXa
ad referendum agreement 暂定协议；有待覆核的协定
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ad valorem duty 从价税；按值征税 /^':5"=o
ad valorem duty system 从价税制 )26_7.|
ad valorem fee 从价费 Pk^W+M_)~
ad valorem tariff 从价关税 lx&;?QQ
additional allowance 额外免税额 c4 iG tW
additional amount for unexpired risk 未过期风险的额外款额 ?d Y|,_O
additional assessable profit 补加应评税利润 6 $
ag<
additional assessment 补加评税 : \KJw
additional commitment 额外承担 p* tAwl
additional commitment vote 额外承担拨款 tjbI*Pw7(
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b 2XUZ5
additional dependent parent allowance 供养父母额外免税额 l [
Na vw
additional provision 额外拨款 GI)eq:K_U8
additional stamp duty 附加印花税 6.k>J{GG
additional tax 补加税罚款；补加税款 -$o4WSd~
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 p~17cH4~-f
adjudged bankrupt 被裁定破产 e2"gzZ4;g
adjudicated bankrupt 裁定破产人 qx`)M3Mu|<
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LIfYpn6
adjudication of bankruptcy 裁定破产；宣告破产 %Iv*u sXP
adjudication of insolvency 裁定无力偿还债务 ?K=
X[
adjusted actual 经调整的实数；调整后的实数 W6jdS ;3
adjusted current assets 经调整的流动资产；调整后的流动资产 c. 06S w*
adjusted figure 经调整的数字；调整后的数额 hi^t zpy
adjusted liabilities 经调整的负债；调整后的负债 h.)o4( bO
adjusted loss 经调整的亏损；调整后的亏损 Y( 6 p&I
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 _qsg2e}n
adjusted profit 经调整的利润；调整后的利润 TgvBy
adjusted surplus 经调整的盈余额；调整后的盈余额 Y1
*8& xT
adjusted value 经调整的价值；调整后的价值 -HUlB|Q8 r
adjustment 调整；修订；理算〔保险〕 iDV. C@
adjustment centre 调剂中心 XG01g3
adjustment lag 调整过程的时间差距；调整时差 U
OcO\EA+
adjustment mechanism 调整机制 5'S~PQka*
adjustment of loss 亏损调整 3pjK`"Nmz\
adjustment process 调整过程；调整程序 8"C[sRhz
adjustment range 调整幅度 y\zRv(T=
administered exchange rate 受管制汇率 HD153M,
