A: \.AI;^)X@]
=#Qm D=
A share Ａ股；甲类股份 SaA9)s
abatement of tax 减税；减扣免税额 ]di9dLT
ABN AMRO Bank N.V. 荷兰银行 >RL|W}tI4
above-the-line expenditure 线上项目支出；经常预算支出 y~j YGN
above-the-line receipt 线上项目收入；经常预算收入 s (3iGuT
ABSA Asia Limited 南非联合亚洲有限公司 zr1,A#BV
absolute change 绝对数值变更 \@eC^D2
absolute expenditure 实际开支 M,f|.p{,Y
absolute guideline figure 绝对准则数字 `tjH#W`
absolute interest 绝对权益 lDd8dT-Q.
absolute order of discharge 绝对破产解除令 tc%0yr9
absolute profit margin 绝对利润幅度 N:yyDeGyW
absolute value 实值；绝对值 F87aIJ.pGN
absolutely vested interest 绝对既得权益
Z?o?"|o
absorbed cost 已吸收成本；已分摊成本 _;x7vRWmN
absorption 吸收；分摊；合并 rcyq+wY #
absorption rate 吸收率；摊配率；分摊率 `;OEdeAM
ACB Finance Limited 亚洲商业财务有限公司 U(t_uc5q
acceptable form of reciprocity 合理的互惠条件 &9*MO
acceptable rate 适当利率；适当汇率 G._E9
acceptance agreement 承兑协议 b#2 $Pd:(
acceptance for honour 参加承兑 Jc74A=sT
acceptor 承兑人；接受人；受票人 ^HM9'*&KJ
acceptor for honour 参加承兑人 oO 8opS7F
accident insurance 意外保险 kpU-/ /lk+
Accident Insurance Association of Hong Kong 香港意外保险公会 ^9zFAY.|
accident insurance scheme 意外保险计划 J
jgy;*hM
accident year basis 意外年度基准 _);;@T
accommodation 通融；贷款 HN j6Iw
accommodation bill 通融票据；空头票据 a!?&8$^<
accommodation party 汇票代发人 nP+]WUnY
account balance 帐户余额；帐户结余 |##rs
account book 帐簿 Nsd7?|@HI
account collected in advance 预收款项 'r2VWa vT
account current book 往来帐簿 w&E*{{otJ
account of after-acquired property 事后取得的财产报告 + mqz)-x
account of defaulter 拖欠帐目 eK]$8l|LI
account payable 应付帐款 \a| bx4M
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >
dTJ
account receivable 应收帐款 ' +Gy)@c
account receivable report 应收帐款报表 |k-IY] 6
account statement 结单；帐单；会计财务报表 ~_YU%y
account title 帐户名称；会计科目 z12c9k%s
accountant's report 会计师报告 1D p Rm(
Accountant's Report Rules 会计师报告规则 V`7^v:
accounting and auditing procedure 会计与审计程序；会计与核数程序 1 iWe&I:
Accounting Arrangements 《会计安排》 KJf~9w9U
accounting basis 会计基础 \1p_6U7
accounting by Official Receiver 破产管理署署长呈交的帐目 @}^eyS$|!
Accounting Circular 《会计通告》 p 7YfOUo
k
accounting class 会计类别 pJK}9p =4`
accounting date 记帐日期；会计结算日期 9u->.O: p
accounting for money 款项核算 BW61 WH?
Accounting Officer 会计主任 f4k\hUA
accounting period 会计报告期；会计期 r,` 5 9
accounting policy 会计政策；会计方针 Yiq8 >|
accounting practice 会计惯例 mu!hD ^fw
accounting principle 会计准则 Zk4(
accounting record 会计记录 I'NE>!=Q
accounting report 会计报告 W97%12J3
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 KP[H&4eoC
Accounting Society of China 中国会计学会 \AT]$`8@_
accounting statement 会计报表 l*yh(3~}
accounting system 会计制度；会计系统 M]Y72K^
accounting transaction 会计事项；帐务交易 O+o4E?}
accounting treatment 会计处理 #78P_{ #!
accounting year 会计年度 ppBIl6
accretion 增值；添加 t[.wx.y&0
accrual 应计项目；应累算数目 njk1x
accrual basis 应计制；权责发生制 ?xTh}Sky
accrual basis accounting 应计制会计；权责发生制会计 VS:UVe
accrue 应累算；应计 }
#rdMh
accrued benefit 应累算利益 MZ8jL,a^
accrued charges 应计费用 PUdJ>U
accrued cumulative preference share dividend 应累算的累积优先股股息 zMXlLRC0
accrued expenses 应累算费用 -UPlQL
accrued interest payable 应付利息；应计未付利息 nn"Wn2ciS
accrued interest receivable 应收利息；应计未收利息 PKx ewd
accrued right 累算权益 ;I#S m;
accruing profit 应累算的利润 B f_o Ic
accumulated fiscal reserve 累积财政储备 A!K/92[#@
accumulated profit 累积利润；滚存溢利 DM-8azq $
accumulated reserve 累积储备 a s{^~8B
accumulation of surplus income 累积收益盈余 Pw" o[8
acquired assets 既得资产 %>cl0W3x
acquisition 收购；购置；取得 8" #Ix1#
acquisition cost 购置成本 sc2n Lyn$
acquisition expenses 购置费用 YGA( "<
acquisition of 100% interest 收购全部股权 v
lD!YNy
acquisition of control 取得控制权 2g6G\F
acquisition of fixed assets 购置固定资产 + !I7(gL
acquisition of shell “买壳” 9P 3jx)K
acquisition price 收购价 buXPeIo^VM
act of God 天灾 b Hr2LhQCN
acting partner 执事合伙人 myV V5#{
active market 买卖活跃的市场；交投畅旺的市场；旺市 Y!kz0
([
active partner 积极参与的合伙人 J#0oL_xY#
active trading 交投活跃 U[ $KQEJYj
actual circulation 实际流通 fC2
actual cost 实际成本 6T}bD[h4?
actual expenditure 实际开支；实际支出 {ZS-]|Kx
actual income 实际入息；实际收入；实际收益 : .-z) C}
actual market 现货市场 q>~\w1%}a\
actual price 现货价；实际价格 pX:FXzY Q
actual profit 实际利润 R|% R-J]
actual quotation 实盘；实际价位；实际报价 #nE%.k|R~
actual year basis 按实际年度计算 0 gyg
actuals 实货 L
WB"}#vt
actuarial investigation 精算调查 cm8-L[>E
actuarial principle 精算原则 4DVkycM
actuarial report 精算师报告 _u`NIpXSP
Actuarial Society of Hong Kong 香港精算学会 (O
N
\-*
actuarial valuation 精算师估值 b[^=GF>e
actuary 精算师 |EJ&s393&
ad referendum agreement 暂定协议；有待覆核的协定 H:X= v+W
ad valorem duty 从价税；按值征税 >b |TaQ
ad valorem duty system 从价税制 x9#>0
4s
ad valorem fee 从价费 6
1= ?(Iw
ad valorem tariff 从价关税 'oZ/fUl|7
additional allowance 额外免税额 sOJH$G3O
additional amount for unexpired risk 未过期风险的额外款额 i>9/vwe
additional assessable profit 补加应评税利润 kF9T 9
additional assessment 补加评税 @)8QxI^3[
additional commitment 额外承担 \(a9 rZ9
additional commitment vote 额外承担拨款 7 4 c1 i
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6?/$K{AI
additional dependent parent allowance 供养父母额外免税额 y(K?mtQ
additional provision 额外拨款 e!wS"[,
additional stamp duty 附加印花税 GfAt-huL(
additional tax 补加税罚款；补加税款 sW~Z?PFP
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^|6%~jkD5
adjudged bankrupt 被裁定破产 wX6VapFboI
adjudicated bankrupt 裁定破产人 3z[yKua\
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~RVx~hh
adjudication of bankruptcy 裁定破产；宣告破产 2&E1)
^
adjudication of insolvency 裁定无力偿还债务 T/
CI?sn
adjusted actual 经调整的实数；调整后的实数 fCSM#3|,]
adjusted current assets 经调整的流动资产；调整后的流动资产 A# W%ud4
adjusted figure 经调整的数字；调整后的数额 H!Y`?Rc
adjusted liabilities 经调整的负债；调整后的负债 rO%
|PRP
adjusted loss 经调整的亏损；调整后的亏损 yA%(!v5UT
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 jfyV9)
adjusted profit 经调整的利润；调整后的利润 V8>%$O
sw
adjusted surplus 经调整的盈余额；调整后的盈余额 #&G^%1!
adjusted value 经调整的价值；调整后的价值 WV5gH*uUa
adjustment 调整；修订；理算〔保险〕 L&qzX)
adjustment centre 调剂中心 (9h{7<wD`
adjustment lag 调整过程的时间差距；调整时差 &0O1tM*v
adjustment mechanism 调整机制 G?)vqmJ%
adjustment of loss 亏损调整 = KwG;25hX
adjustment process 调整过程；调整程序 k/vE |
adjustment range 调整幅度 5=
g{%X
administered exchange rate 受管制汇率 4 uv'l3
