A: r <F hY
x3 qW0K 8
A share Ａ股；甲类股份 t5)+&I2
abatement of tax 减税；减扣免税额 oI)GKA_Ng7
ABN AMRO Bank N.V. 荷兰银行 Yt|6
X:l
above-the-line expenditure 线上项目支出；经常预算支出 )ZrS{vY
above-the-line receipt 线上项目收入；经常预算收入 O=SkAsim
ABSA Asia Limited 南非联合亚洲有限公司 P =3RLL<l
absolute change 绝对数值变更 F:y[@Yn
absolute expenditure 实际开支 lrf v +
absolute guideline figure 绝对准则数字 Y6 ,Rj:8
absolute interest 绝对权益 J psPNa
absolute order of discharge 绝对破产解除令 x+f2GA$
absolute profit margin 绝对利润幅度 K=!Bh*
absolute value 实值；绝对值 ,rJXy_
absolutely vested interest 绝对既得权益 iyj+:t/
absorbed cost 已吸收成本；已分摊成本 HV6f@
absorption 吸收；分摊；合并 upj]6f"(
absorption rate 吸收率；摊配率；分摊率 :qChMU|Y6
ACB Finance Limited 亚洲商业财务有限公司 / Q~gU<
acceptable form of reciprocity 合理的互惠条件 HB
Iip?
acceptable rate 适当利率；适当汇率 % IC73?
acceptance agreement 承兑协议 5~mh' <:
acceptance for honour 参加承兑 "4vy lHIo
acceptor 承兑人；接受人；受票人 *@d&5
acceptor for honour 参加承兑人 3~nnCR[R
accident insurance 意外保险 T \w?$ s
Accident Insurance Association of Hong Kong 香港意外保险公会 nqwAQhzy(
accident insurance scheme 意外保险计划 o9
cM{ya/>
accident year basis 意外年度基准 G$ _yy :
accommodation 通融；贷款 u7?$b!hG^C
accommodation bill 通融票据；空头票据 22f`LoM
accommodation party 汇票代发人 u,}{I}x_
account balance 帐户余额；帐户结余 f!O{%ev
account book 帐簿 v3v[[96p
account collected in advance 预收款项 | 9~GM
account current book 往来帐簿 j"AU z )x
account of after-acquired property 事后取得的财产报告 _`64gS}^
account of defaulter 拖欠帐目 vN3Zr34
account payable 应付帐款 G7N |
:YK
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]E ] 2o
account receivable 应收帐款 =gcM%=*'
account receivable report 应收帐款报表 t |~YEQ
account statement 结单；帐单；会计财务报表 5 |jw^s7
account title 帐户名称；会计科目 uYE`"/h,1e
accountant's report 会计师报告 Y Z %Hu)
Accountant's Report Rules 会计师报告规则 UI>Y0O
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~I{n^ Q/a
Accounting Arrangements 《会计安排》 Du c#$YfGm
accounting basis 会计基础 2Ry1b+\
accounting by Official Receiver 破产管理署署长呈交的帐目 ew"v{=X
Accounting Circular 《会计通告》 =m5SK5vLKT
accounting class 会计类别 ID#I`} h.k
accounting date 记帐日期；会计结算日期 qhT@;W/X
accounting for money 款项核算 4.IU !.Uo
Accounting Officer 会计主任 JPGzrEaZ
accounting period 会计报告期；会计期 x' .:&z
accounting policy 会计政策；会计方针 Z!U)I-x&
accounting practice 会计惯例 i+g
QE!
accounting principle 会计准则 bf9a 1<\
accounting record 会计记录 $V1;l a!
accounting report 会计报告 QR1{ w'c
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2 !'A:;
Accounting Society of China 中国会计学会 wC5ee:u C%
accounting statement 会计报表 gks{\ H ]
accounting system 会计制度；会计系统 EY \H=@A
accounting transaction 会计事项；帐务交易 H<^/Ati,|
accounting treatment 会计处理 f%V4pzOc"
accounting year 会计年度 Yot?=T};3{
accretion 增值；添加 .ny
fYa+
accrual 应计项目；应累算数目 Nj?/J47?,
accrual basis 应计制；权责发生制 NMA}Q$o
s
accrual basis accounting 应计制会计；权责发生制会计 IEU^#= n
accrue 应累算；应计 F$[ U|%*
accrued benefit 应累算利益 QcgfBsv96
accrued charges 应计费用 q bv#I;
accrued cumulative preference share dividend 应累算的累积优先股股息 fJ ,1Ef;Z
accrued expenses 应累算费用 F{UP;"8'
accrued interest payable 应付利息；应计未付利息 Fy.\7CL>
accrued interest receivable 应收利息；应计未收利息 bR V+>;L0@
accrued right 累算权益 6C-z=s)P&
accruing profit 应累算的利润 ,mj@sC>
accumulated fiscal reserve 累积财政储备 JJ%ePgWT
accumulated profit 累积利润；滚存溢利 aXL{TD:]
accumulated reserve 累积储备 &B|D;|7H
accumulation of surplus income 累积收益盈余 +). 0cs0k5
acquired assets 既得资产 NOp609\^
acquisition 收购；购置；取得 O9r>E3-q
acquisition cost 购置成本 HQB(
*
acquisition expenses 购置费用 0X^Ke(/89
acquisition of 100% interest 收购全部股权 % DdJ ^qHI
acquisition of control 取得控制权 <A#
l
35
acquisition of fixed assets 购置固定资产 i@4~.iZ8
acquisition of shell “买壳” 1 CHeufQ
acquisition price 收购价 FHC \?Cg
act of God 天灾 g>J<%z, }2
acting partner 执事合伙人 -e8}Pm
"
active market 买卖活跃的市场；交投畅旺的市场；旺市 ak ;*W
active partner 积极参与的合伙人 w08?DD]CDt
active trading 交投活跃 m'f,_ \'
actual circulation 实际流通 ,13Lq-
actual cost 实际成本 gmm|A9+tv
actual expenditure 实际开支；实际支出 E>}4$q[r
actual income 实际入息；实际收入；实际收益 VP6ZiQ|
actual market 现货市场 ,%)6jYHR w
actual price 现货价；实际价格 2/0v B>
actual profit 实际利润 =XY\iV1J*
actual quotation 实盘；实际价位；实际报价 Z"A Qp _
actual year basis 按实际年度计算 VhNz8 )
actuals 实货 ;vIrG ZV<
actuarial investigation 精算调查 +gLPhX:`
actuarial principle 精算原则 p1|f<SF')
actuarial report 精算师报告 (x3.poSt
Actuarial Society of Hong Kong 香港精算学会 zA1lca0HK
actuarial valuation 精算师估值 GxKqD;;u?=
actuary 精算师 Cm\6tD
ad referendum agreement 暂定协议；有待覆核的协定 |Z*J/v'@p
ad valorem duty 从价税；按值征税 ;W^o@*i{>
ad valorem duty system 从价税制 Oj^,m .R
ad valorem fee 从价费 ?! `=X>5
ad valorem tariff 从价关税 ph-ATJ"
additional allowance 额外免税额 /;utcc
additional amount for unexpired risk 未过期风险的额外款额 AqV7 \gdOC
additional assessable profit 补加应评税利润 W]5USFan
additional assessment 补加评税 L*~J%7
additional commitment 额外承担 / <]{KI
additional commitment vote 额外承担拨款 m`F N IY
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4Z/Q=Mq2
additional dependent parent allowance 供养父母额外免税额 7=DjI ~
additional provision 额外拨款 H V;D?^F
additional stamp duty 附加印花税 mzf+Cu:` v
additional tax 补加税罚款；补加税款 YE9,KVV;$n
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 afb+GA!
adjudged bankrupt 被裁定破产 ,Y>Bex_v
adjudicated bankrupt 裁定破产人 uECsh 2Uin
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #jxe%2'Ot
adjudication of bankruptcy 裁定破产；宣告破产 0JJS2oY/
adjudication of insolvency 裁定无力偿还债务 nVI! @qW
adjusted actual 经调整的实数；调整后的实数 (
)3O =!
adjusted current assets 经调整的流动资产；调整后的流动资产 \
5,MyB2/`
adjusted figure 经调整的数字；调整后的数额 $.
[#0lCI
adjusted liabilities 经调整的负债；调整后的负债 Y14W?|KOB
adjusted loss 经调整的亏损；调整后的亏损 XQ~Ke-QW)
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 &Ky_v^
adjusted profit 经调整的利润；调整后的利润 :bC40@
adjusted surplus 经调整的盈余额；调整后的盈余额 eR3$i)5
adjusted value 经调整的价值；调整后的价值 /*c\qXA5
adjustment 调整；修订；理算〔保险〕 [/ BE8]M ~
adjustment centre 调剂中心 #2EI\E&$
adjustment lag 调整过程的时间差距；调整时差 `8Lo { P
adjustment mechanism 调整机制 BouTcC
adjustment of loss 亏损调整 2[ r^M'J
adjustment process 调整过程；调整程序 q| LDo~H
adjustment range 调整幅度 qvv2O1c"A
administered exchange rate 受管制汇率 Uv4`6>Ix
