A: .3xpDVW^e
|tK_Bn
A share Ａ股；甲类股份 Fjnp0:p9X
abatement of tax 减税；减扣免税额 MNC= r?
ABN AMRO Bank N.V. 荷兰银行 N.\?"n
above-the-line expenditure 线上项目支出；经常预算支出 Jo%`N#jG
above-the-line receipt 线上项目收入；经常预算收入 %S$P<nKN5
ABSA Asia Limited 南非联合亚洲有限公司 #vwK6'z
absolute change 绝对数值变更 54[#&
T$S
absolute expenditure 实际开支 X#;n Gq)5
absolute guideline figure 绝对准则数字 36]p E<
absolute interest 绝对权益 w&c6iFMd0
absolute order of discharge 绝对破产解除令 }s+ t*z
absolute profit margin 绝对利润幅度 6 Jrw PZB
absolute value 实值；绝对值 ALcin))+B
absolutely vested interest 绝对既得权益 _*&I[%I5
absorbed cost 已吸收成本；已分摊成本 z@bq*':~J
absorption 吸收；分摊；合并 U-F\3a;&
absorption rate 吸收率；摊配率；分摊率 IP?15l w
ACB Finance Limited 亚洲商业财务有限公司 rcq^mPdQ
acceptable form of reciprocity 合理的互惠条件 Iax-~{B3AY
acceptable rate 适当利率；适当汇率 #@pgB:~lB
acceptance agreement 承兑协议 DIqM\ ><
acceptance for honour 参加承兑 BZJ\tPSR
acceptor 承兑人；接受人；受票人 ko-3`hX`
acceptor for honour 参加承兑人 ;$a + >
accident insurance 意外保险 {oXU)9v j
Accident Insurance Association of Hong Kong 香港意外保险公会 0B}O&DC%|
accident insurance scheme 意外保险计划 n>t&l8g%g
accident year basis 意外年度基准 + 6noQYe
accommodation 通融；贷款 PpXzWWU":
accommodation bill 通融票据；空头票据 7pllz y
accommodation party 汇票代发人 uez"{ _I
account balance 帐户余额；帐户结余 F b2,2Px
account book 帐簿 )2z<5 `
account collected in advance 预收款项 z6IOVQ* r
account current book 往来帐簿 .j
et0w
account of after-acquired property 事后取得的财产报告 !+UU[uM
account of defaulter 拖欠帐目 t4;eabZK
account payable 应付帐款 nrBp q
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [c^!;YBp)
account receivable 应收帐款 N_:H kI6
account receivable report 应收帐款报表 MZ2/ks
account statement 结单；帐单；会计财务报表 \T'.b93~B
account title 帐户名称；会计科目 7$"A2 x
accountant's report 会计师报告 O'M o/
u1-
Accountant's Report Rules 会计师报告规则 %fT%,(
w}t
accounting and auditing procedure 会计与审计程序；会计与核数程序 /M : 7
Accounting Arrangements 《会计安排》 |?c L>]t
accounting basis 会计基础 GyC/39<P
accounting by Official Receiver 破产管理署署长呈交的帐目 kk`K)PESi
Accounting Circular 《会计通告》 '2S/FOb
accounting class 会计类别 Ir\P[A
accounting date 记帐日期；会计结算日期 ^A Bt g#
accounting for money 款项核算 9T
\uOaC"
Accounting Officer 会计主任 K N Y
accounting period 会计报告期；会计期 bmOK 8
accounting policy 会计政策；会计方针 "L0Q"t:
accounting practice 会计惯例 H]P*!q`Ko
accounting principle 会计准则 3u 'VPF2
accounting record 会计记录
A`B>fI
accounting report 会计报告 *M? [Gro/
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &%UZ"CcA
Accounting Society of China 中国会计学会 q"48U.}T
accounting statement 会计报表 2jVvK" C
accounting system 会计制度；会计系统
&lCOhP#
accounting transaction 会计事项；帐务交易 pqCp>BO?O
accounting treatment 会计处理 ~GLWhe -
accounting year 会计年度 8aqH;|fG}
accretion 增值；添加 =Lh8#>T\h
accrual 应计项目；应累算数目 q90
~)n?
accrual basis 应计制；权责发生制 :@RX}rKG
accrual basis accounting 应计制会计；权责发生制会计 b F MBIA|
accrue 应累算；应计 &wX568o
accrued benefit 应累算利益 *@VS^JB
accrued charges 应计费用 ~W2Od2p !
accrued cumulative preference share dividend 应累算的累积优先股股息 1!%T<!A.
accrued expenses 应累算费用 q)l1tC72
accrued interest payable 应付利息；应计未付利息 .rw a=IW
accrued interest receivable 应收利息；应计未收利息 O:]e4r,'
accrued right 累算权益 yMz dM&a!*
accruing profit 应累算的利润 4wkmgS
accumulated fiscal reserve 累积财政储备 43}uW, P
accumulated profit 累积利润；滚存溢利 .iV-Y *3<
accumulated reserve 累积储备 Lp7h'| ]u
accumulation of surplus income 累积收益盈余 {/|tVc63
acquired assets 既得资产 d4m@u$^1B
acquisition 收购；购置；取得 ZB
k
br
acquisition cost 购置成本 +h)1NX;o1
acquisition expenses 购置费用 -kP$S qR~
acquisition of 100% interest 收购全部股权 o(gV;>I
acquisition of control 取得控制权 cGSG}m@B`
acquisition of fixed assets 购置固定资产 $ qR<_6j
acquisition of shell “买壳” cCuK?3V4K
acquisition price 收购价 [k]3#<sS
act of God 天灾 to{7B7t>q
acting partner 执事合伙人 ~ c=F$M^"c
active market 买卖活跃的市场；交投畅旺的市场；旺市 V"|`Z}XW
active partner 积极参与的合伙人 YO9ofT
active trading 交投活跃 FfC\u uRe
actual circulation 实际流通 lt("yqBu
actual cost 实际成本 arc{:u.K
actual expenditure 实际开支；实际支出 m@y<wk(
actual income 实际入息；实际收入；实际收益 +w2 `
actual market 现货市场 l`A e&nc6
actual price 现货价；实际价格 ydTd .`
actual profit 实际利润 7.*Mmx ~]=
actual quotation 实盘；实际价位；实际报价 NdmwQJ7e"
actual year basis 按实际年度计算 0iV~MQZ(
actuals 实货 ;LC?3.
actuarial investigation 精算调查 oO^=%Mc(
actuarial principle 精算原则 <2 e[; $
actuarial report 精算师报告 6IJH%qUx'
Actuarial Society of Hong Kong 香港精算学会 6 u 1|pX8
actuarial valuation 精算师估值 r+ usMF<'
actuary 精算师 2BO&OX|X
ad referendum agreement 暂定协议；有待覆核的协定 KRM:h`+-.-
ad valorem duty 从价税；按值征税 wzF%R {;
ad valorem duty system 从价税制 n= q7*<l
ad valorem fee 从价费 Ae;mU[MK /
ad valorem tariff 从价关税 +xuj ]J
additional allowance 额外免税额 I
AJ+n0U
additional amount for unexpired risk 未过期风险的额外款额 tZY 6{,K%4
additional assessable profit 补加应评税利润 LvC
X(yjZ*
additional assessment 补加评税 Ki>XLX,er=
additional commitment 额外承担 h2 y<vO
additional commitment vote 额外承担拨款 ]2c0?f*Y7
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .JBTU>1]_n
additional dependent parent allowance 供养父母额外免税额 mgTzwE_\
additional provision 额外拨款 k+zskfo
additional stamp duty 附加印花税 Ri>ZupQ6
additional tax 补加税罚款；补加税款 Cw l:
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9 /=+2SZ
adjudged bankrupt 被裁定破产 6MpV ,2:>
adjudicated bankrupt 裁定破产人 G0 h e 'BR
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +q%b'!&Q
adjudication of bankruptcy 裁定破产；宣告破产 9TZ
6c
adjudication of insolvency 裁定无力偿还债务 @V Sr'?7-
adjusted actual 经调整的实数；调整后的实数 _h I81Lzq
adjusted current assets 经调整的流动资产；调整后的流动资产 2AW*PDncxP
adjusted figure 经调整的数字；调整后的数额 ? ph>:M
adjusted liabilities 经调整的负债；调整后的负债 mRy0zN>?
adjusted loss 经调整的亏损；调整后的亏损 v\+`n^=
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 8H ,k0~D
adjusted profit 经调整的利润；调整后的利润 8v)iOPmDC
adjusted surplus 经调整的盈余额；调整后的盈余额 vwzElZ{C:v
adjusted value 经调整的价值；调整后的价值 30O7u3Zrb
adjustment 调整；修订；理算〔保险〕 ?aguA qG$
adjustment centre 调剂中心 %Iiu#- 'B
adjustment lag 调整过程的时间差距；调整时差 |
'j,|^ <
adjustment mechanism 调整机制
V@nZ_.
adjustment of loss 亏损调整 d(K}v\3!
adjustment process 调整过程；调整程序 TPYh<p#
adjustment range 调整幅度 m%b# B>J,n
administered exchange rate 受管制汇率 !gcea?I
