A: >=bt
wQ@Zw bx
A share Ａ股；甲类股份 e5QO B/e&
abatement of tax 减税；减扣免税额 4a #B!x
W
ABN AMRO Bank N.V. 荷兰银行 C"k2<IE
above-the-line expenditure 线上项目支出；经常预算支出 9GtLM py
above-the-line receipt 线上项目收入；经常预算收入 ixg\[5.Q+
ABSA Asia Limited 南非联合亚洲有限公司 x, }ez
absolute change 绝对数值变更 t`h_+p%>
absolute expenditure 实际开支 ShsJ_/C2
absolute guideline figure 绝对准则数字 ^kc>m$HY
absolute interest 绝对权益 /nwxuy
absolute order of discharge 绝对破产解除令 gh.w Li$+
absolute profit margin 绝对利润幅度 kBQ5] Q"
absolute value 实值；绝对值 p!C_:Z5i
absolutely vested interest 绝对既得权益 c]S+70!n
absorbed cost 已吸收成本；已分摊成本 =CWc`
absorption 吸收；分摊；合并 }#1U D
absorption rate 吸收率；摊配率；分摊率 g9M')8a n
ACB Finance Limited 亚洲商业财务有限公司 hkkF1
h
acceptable form of reciprocity 合理的互惠条件 7sCR!0
acceptable rate 适当利率；适当汇率 O 0Vn";Q 4
acceptance agreement 承兑协议 7ZL ,p:
f
acceptance for honour 参加承兑 2*N&q|ED
acceptor 承兑人；接受人；受票人 &t[ z
acceptor for honour 参加承兑人 ,xm;JXJ
accident insurance 意外保险 ]r"3 1.w(
Accident Insurance Association of Hong Kong 香港意外保险公会 !IfI-Q
accident insurance scheme 意外保险计划 9Ilfv
accident year basis 意外年度基准 qn5y D!1
accommodation 通融；贷款 B?$S~5
}
accommodation bill 通融票据；空头票据 Q]yV:7
accommodation party 汇票代发人 [c,|Lw4
account balance 帐户余额；帐户结余 #(m `2Z`H
account book 帐簿 0*/mc9 6
account collected in advance 预收款项 C3&17O6
account current book 往来帐簿 +8L(pMI4
account of after-acquired property 事后取得的财产报告 8XLxT(YFIs
account of defaulter 拖欠帐目 6 Xzk;p
account payable 应付帐款 Z&AHM &,yj
account payee only [A/C payee only] 只可转帐；存入收款人帐户 45]Ym{]
account receivable 应收帐款 a7ub.9>
account receivable report 应收帐款报表 1EKcD^U,
account statement 结单；帐单；会计财务报表 >1#DPU(g
account title 帐户名称；会计科目
{JCSR2BB
accountant's report 会计师报告 )pkhir06t
Accountant's Report Rules 会计师报告规则 tI/mE[W
accounting and auditing procedure 会计与审计程序；会计与核数程序 j< ` I\Pmv
Accounting Arrangements 《会计安排》 ]2hF!{wc
accounting basis 会计基础 h;cB_6vt
accounting by Official Receiver 破产管理署署长呈交的帐目 $)kk8Q4 +K
Accounting Circular 《会计通告》 IKNFYe[9e
accounting class 会计类别 /vFxVBX
accounting date 记帐日期；会计结算日期 ujI 3ts l
accounting for money 款项核算
T4%i`<i
Accounting Officer 会计主任 ">0/>>Ry
accounting period 会计报告期；会计期 >
gA %MT
accounting policy 会计政策；会计方针 ;oN{I@}k
accounting practice 会计惯例 @d8&3@{R^
accounting principle 会计准则 r6gt9u:
accounting record 会计记录 *7:u-}c!
accounting report 会计报告 DTX/3EN
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V0SW 5
m
Accounting Society of China 中国会计学会 N7RG5 ?
accounting statement 会计报表 |r)>bY7
accounting system 会计制度；会计系统 `d G.L
accounting transaction 会计事项；帐务交易 pIU#c&% <9
accounting treatment 会计处理 EOd.T yb!/
accounting year 会计年度 )A>U<n $h
accretion 增值；添加 a}[=_vb}K
accrual 应计项目；应累算数目 qaC i)f!Dl
accrual basis 应计制；权责发生制 S0Rf>Eo4
accrual basis accounting 应计制会计；权责发生制会计 Nqo#sBS
accrue 应累算；应计 `? 9] '
accrued benefit 应累算利益 "w:\@Jwu(
accrued charges 应计费用 r{Qs
9
accrued cumulative preference share dividend 应累算的累积优先股股息 j.
k
s UJ
accrued expenses 应累算费用 }iiG$?|
.
accrued interest payable 应付利息；应计未付利息 "NX m\`8
accrued interest receivable 应收利息；应计未收利息 :F KYYH\
accrued right 累算权益 _{2Fx[m%
accruing profit 应累算的利润
n)1
accumulated fiscal reserve 累积财政储备 Pq[0vZ_}dN
accumulated profit 累积利润；滚存溢利 Se;?j-
accumulated reserve 累积储备 R:pBbA7E
accumulation of surplus income 累积收益盈余 q>(I*=7
acquired assets 既得资产 ~vjr ;a(B
acquisition 收购；购置；取得 clR?< LO
acquisition cost 购置成本 %%-U .
acquisition expenses 购置费用 1drqWI~
acquisition of 100% interest 收购全部股权 A
.jp<>
acquisition of control 取得控制权 '
q=NTP
acquisition of fixed assets 购置固定资产 KL:6P-3
acquisition of shell “买壳” 61s2bt#
acquisition price 收购价 pjmGz
K
act of God 天灾 -Fok %iQ'5
acting partner 执事合伙人 k^'d@1z;C
active market 买卖活跃的市场；交投畅旺的市场；旺市 Je4
.9?Ch
active partner 积极参与的合伙人 "Dmw -
active trading 交投活跃 dEAAm=K,<
actual circulation 实际流通 J^F(]
actual cost 实际成本 VFO&)E/-
actual expenditure 实际开支；实际支出 U4^p({\|-
actual income 实际入息；实际收入；实际收益 5b{yA~ty
actual market 现货市场 =?`y(k4a
actual price 现货价；实际价格 'WM~
bm+N
actual profit 实际利润 Q'Q72Fg
actual quotation 实盘；实际价位；实际报价 cciAMQhA
actual year basis 按实际年度计算 |Ad6~E+aL-
actuals 实货 ~H yyq-
actuarial investigation 精算调查 e8P!/x-y
actuarial principle 精算原则 HhY2`P8
actuarial report 精算师报告 X, JWLS J
Actuarial Society of Hong Kong 香港精算学会 '7O{*=`oj
actuarial valuation 精算师估值 ;*
37ta
actuary 精算师 J?n)FgxS
ad referendum agreement 暂定协议；有待覆核的协定 Ei?9M^w
ad valorem duty 从价税；按值征税 iuU3*yyn
ad valorem duty system 从价税制 QE{;M
ad valorem fee 从价费 Fgc:6<MGM
ad valorem tariff 从价关税 4MF}FS2)
additional allowance 额外免税额 0i
mqj7L
additional amount for unexpired risk 未过期风险的额外款额 [WO%rO^p
additional assessable profit 补加应评税利润 8H%I|fm
additional assessment 补加评税 ^b| Nw :
additional commitment 额外承担 "
6*Kgf2G
additional commitment vote 额外承担拨款 %9 -#`
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >gOI]*!5
additional dependent parent allowance 供养父母额外免税额 (-Ct!aW|
additional provision 额外拨款 bh; b `
5
additional stamp duty 附加印花税 n%MYX'0
additional tax 补加税罚款；补加税款 3 Ld ;zW
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hO<w]jV,
adjudged bankrupt 被裁定破产 1UA~J|&gi^
adjudicated bankrupt 裁定破产人 }r<@o3t
adjudication fee 裁定费；评定印花税额手续费；评估契据费 s>M~g,xTU
adjudication of bankruptcy 裁定破产；宣告破产 M:1F@\<
adjudication of insolvency 裁定无力偿还债务 m^oi4 mV
adjusted actual 经调整的实数；调整后的实数 X?}GPA4 W
adjusted current assets 经调整的流动资产；调整后的流动资产 /YugQ.>| l
adjusted figure 经调整的数字；调整后的数额 (h@yA8>n
adjusted liabilities 经调整的负债；调整后的负债 W|-N>,G
adjusted loss 经调整的亏损；调整后的亏损 d;jJe0pH
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 xO9]yULgu
adjusted profit 经调整的利润；调整后的利润 "TH-A6v1
adjusted surplus 经调整的盈余额；调整后的盈余额 J:-TINeB
adjusted value 经调整的价值；调整后的价值 Q3'B$,3O^
adjustment 调整；修订；理算〔保险〕 a a Y Q<
adjustment centre 调剂中心 NV:XPw/
adjustment lag 调整过程的时间差距；调整时差 |>o0d~s
adjustment mechanism 调整机制 PHiX:0zT
adjustment of loss 亏损调整 :Z]+Z_9p
adjustment process 调整过程；调整程序 cmGj0YUQ 1
adjustment range 调整幅度 m5; [ , He
administered exchange rate 受管制汇率 l^eNZ3:H
