A: O>DNC-m)i{
7CvD'QW /
A share Ａ股；甲类股份 83 ]PA< R
abatement of tax 减税；减扣免税额 _JGs}aQ
ABN AMRO Bank N.V. 荷兰银行 sDiHXDI_ m
above-the-line expenditure 线上项目支出；经常预算支出 1 H4fJ3-
above-the-line receipt 线上项目收入；经常预算收入 ,ul5,ygA
ABSA Asia Limited 南非联合亚洲有限公司 >`V}U*}*H
absolute change 绝对数值变更 P-z`c\Rt
absolute expenditure 实际开支 <"&'>?8j
absolute guideline figure 绝对准则数字 eE:&qy ^
absolute interest 绝对权益 ,axDMMDI
absolute order of discharge 绝对破产解除令 Lue|Plm[y
absolute profit margin 绝对利润幅度 x%BF {Sw
absolute value 实值；绝对值 : iY$82wQ
absolutely vested interest 绝对既得权益 PjqeE,5
absorbed cost 已吸收成本；已分摊成本 Jj"HpK> [
absorption 吸收；分摊；合并 W= -|`
absorption rate 吸收率；摊配率；分摊率 mv
Ov<x;l
ACB Finance Limited 亚洲商业财务有限公司 {E,SHh
acceptable form of reciprocity 合理的互惠条件 lxb 8xY
acceptable rate 适当利率；适当汇率 J =WB6z i
acceptance agreement 承兑协议 !G=> v
e
acceptance for honour 参加承兑 ['Z{@9
acceptor 承兑人；接受人；受票人 y8s=\`~PR
acceptor for honour 参加承兑人 LPE )
accident insurance 意外保险 )&1!xF
Accident Insurance Association of Hong Kong 香港意外保险公会 DvT+`X?R
accident insurance scheme 意外保险计划 NCt~9xS.
accident year basis 意外年度基准 \aSz2lxEHn
accommodation 通融；贷款 sB 7" 0M
accommodation bill 通融票据；空头票据 rFd@mO
accommodation party 汇票代发人 a1x7~)z>zi
account balance 帐户余额；帐户结余 cx(2jk}6
account book 帐簿 2cnj@E:5l
account collected in advance 预收款项 Lar r}o=
account current book 往来帐簿 + l\<?
account of after-acquired property 事后取得的财产报告 G%hO\EO
account of defaulter 拖欠帐目 != zx
account payable 应付帐款 q.oLmX
account payee only [A/C payee only] 只可转帐；存入收款人帐户 TgaYt\"i[
account receivable 应收帐款 YF[$Q=7.
account receivable report 应收帐款报表 !$kR ;Q"/
account statement 结单；帐单；会计财务报表 .9 kyrlm
account title 帐户名称；会计科目 cC6z,0`3
accountant's report 会计师报告 *Tn zkNN_,
Accountant's Report Rules 会计师报告规则 '
iQ9hQjD
accounting and auditing procedure 会计与审计程序；会计与核数程序 };SV!'9s?~
Accounting Arrangements 《会计安排》 P/ aDd@j
accounting basis 会计基础 %8D?$v"#Z
accounting by Official Receiver 破产管理署署长呈交的帐目 {e9Y
!oFg
Accounting Circular 《会计通告》 X4I]9 t\
accounting class 会计类别 ba&o;BLUy
accounting date 记帐日期；会计结算日期 TA)LPBG
accounting for money 款项核算 nPf' ee
Accounting Officer 会计主任 /yK"t< p
accounting period 会计报告期；会计期 { %7<"
accounting policy 会计政策；会计方针 e[4V%h
accounting practice 会计惯例 =~,l4g\
accounting principle 会计准则 C_-E4I
Z)
accounting record 会计记录 +qE
']yzm!
accounting report 会计报告 B)a@fmp"a
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JK^[{1
J I
Accounting Society of China 中国会计学会 oyQ0V94j
accounting statement 会计报表 Mo|yv[(K ,
accounting system 会计制度；会计系统 &7][@v
accounting transaction 会计事项；帐务交易 a|.20w5
accounting treatment 会计处理 )
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wT
accounting year 会计年度 d pn3 (
accretion 增值；添加 K -E`y
accrual 应计项目；应累算数目
SsRVd^=;x
accrual basis 应计制；权责发生制 uGCtLA+sL
accrual basis accounting 应计制会计；权责发生制会计 FNJ!IkuR
accrue 应累算；应计 kH2oK
:lN
accrued benefit 应累算利益 \3j)>u,r
accrued charges 应计费用 u\5g3BH
accrued cumulative preference share dividend 应累算的累积优先股股息 + (=I8s/
accrued expenses 应累算费用 +2yF|/WW#
accrued interest payable 应付利息；应计未付利息 5mIXyg 0:
accrued interest receivable 应收利息；应计未收利息 DPeVK yjU
accrued right 累算权益 >)sqh ~P
accruing profit 应累算的利润 A;t
z Re
accumulated fiscal reserve 累积财政储备 `,m7xJZ?y
accumulated profit 累积利润；滚存溢利 /s8/
q2:
accumulated reserve 累积储备 f !!P
accumulation of surplus income 累积收益盈余 xN "wF-s4?
acquired assets 既得资产 `oPLl0
acquisition 收购；购置；取得 =M7PvH' "
acquisition cost 购置成本 ^Fvr
f`A'
acquisition expenses 购置费用 $kv[iI @
acquisition of 100% interest 收购全部股权 g-eq&#
acquisition of control 取得控制权 TK %< a/
acquisition of fixed assets 购置固定资产 qOgtGN}k
acquisition of shell “买壳” _/ Tlqzp
acquisition price 收购价
*I/A,#4r
act of God 天灾 *#GDi'0
acting partner 执事合伙人 v,*Q]r0m
active market 买卖活跃的市场；交投畅旺的市场；旺市 pj@Yqg/
active partner 积极参与的合伙人 *+W6 P
.K
active trading 交投活跃 @ AggznA8
actual circulation 实际流通 N*':U^/t4J
actual cost 实际成本 p_gA/. v=
actual expenditure 实际开支；实际支出 A?'
H[2]w"
actual income 实际入息；实际收入；实际收益 c
_p[yS
actual market 现货市场 #!1IP~
actual price 现货价；实际价格 j $0zD:ppW
actual profit 实际利润 uZ<%kV1B
actual quotation 实盘；实际价位；实际报价 Z !Z,M' "
actual year basis 按实际年度计算 'tut4SwC
actuals 实货 gE1|lY$NL
actuarial investigation 精算调查 }M?|,N6
actuarial principle 精算原则 bk
kSIl+Q
actuarial report 精算师报告 c+wuC,
Actuarial Society of Hong Kong 香港精算学会 t#{x?cF
actuarial valuation 精算师估值 _r[r8M B
actuary 精算师 <oZ(n g@X
ad referendum agreement 暂定协议；有待覆核的协定 i.F8
ad valorem duty 从价税；按值征税 MyqiBGTb
ad valorem duty system 从价税制 g@}6N.]#
ad valorem fee 从价费 qz87iJp&
ad valorem tariff 从价关税 b.@
H1L
additional allowance 额外免税额 |[DV\23{G
additional amount for unexpired risk 未过期风险的额外款额 i<bxc
additional assessable profit 补加应评税利润 7\ f{'KL
additional assessment 补加评税 MN\i-vAL8
additional commitment 额外承担 ,,Jjr[A_j
additional commitment vote 额外承担拨款 I}rGx
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oFb\T iLu
additional dependent parent allowance 供养父母额外免税额 K:uQ#W. &
additional provision 额外拨款 YK7 \D:
additional stamp duty 附加印花税 a" ^#!G<+
additional tax 补加税罚款；补加税款 dA|Lufy#
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 e"lD`*U8R
adjudged bankrupt 被裁定破产 A%P 8c
adjudicated bankrupt 裁定破产人 E`(5UF*>
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7t`E@dm
adjudication of bankruptcy 裁定破产；宣告破产 8F\~Wz 7K
adjudication of insolvency 裁定无力偿还债务 2'|XtSj
adjusted actual 经调整的实数；调整后的实数 ,cPkx~w0
adjusted current assets 经调整的流动资产；调整后的流动资产 Imke/ =h
adjusted figure 经调整的数字；调整后的数额 XNKtL]U}$
adjusted liabilities 经调整的负债；调整后的负债 - *r
[
adjusted loss 经调整的亏损；调整后的亏损 h)7v1,;w'
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 2 ae w6~
adjusted profit 经调整的利润；调整后的利润 I N<:P
adjusted surplus 经调整的盈余额；调整后的盈余额 3>H2xh 3Y
adjusted value 经调整的价值；调整后的价值 3Hy%SN(
adjustment 调整；修订；理算〔保险〕 Tm%WWbc
adjustment centre 调剂中心 `S5>0r5[
adjustment lag 调整过程的时间差距；调整时差 9) jo7,VM
adjustment mechanism 调整机制 "IOC[ #&G
adjustment of loss 亏损调整 a^
%8QJW
adjustment process 调整过程；调整程序 >).@Nb;e
adjustment range 调整幅度 sE^ns\&QP=
administered exchange rate 受管制汇率 cO8`J&EK
