A: sJZ iI}Xc
=_CzH(=f #
A share Ａ股；甲类股份 wwqEl(
abatement of tax 减税；减扣免税额 hN_]6,<\
ABN AMRO Bank N.V. 荷兰银行 OUnA;
_
above-the-line expenditure 线上项目支出；经常预算支出 Rq -ZL{LR7
above-the-line receipt 线上项目收入；经常预算收入 M\j.8j G
ABSA Asia Limited 南非联合亚洲有限公司 )%TmAaj9d
absolute change 绝对数值变更 :gv"M8AP
absolute expenditure 实际开支 ). O)p9
absolute guideline figure 绝对准则数字 !
nx{
X
absolute interest 绝对权益 >*bvw~y ,
absolute order of discharge 绝对破产解除令 + {]j]OP
absolute profit margin 绝对利润幅度 ^iA9%zp
absolute value 实值；绝对值 >P(.:_ ^p
absolutely vested interest 绝对既得权益 HS$r8`S?)
absorbed cost 已吸收成本；已分摊成本 C!gZN9-
absorption 吸收；分摊；合并 Ry&6p>-
absorption rate 吸收率；摊配率；分摊率 " bG2:
ACB Finance Limited 亚洲商业财务有限公司 u8^lB7! e/
acceptable form of reciprocity 合理的互惠条件 (Ld i|jL
acceptable rate 适当利率；适当汇率 ;uW FHc5@B
acceptance agreement 承兑协议 gY j'(jB
acceptance for honour 参加承兑 rv;3~'V
acceptor 承兑人；接受人；受票人 S:}7q2:
acceptor for honour 参加承兑人 4H/OBR
accident insurance 意外保险 g(g& TO
Accident Insurance Association of Hong Kong 香港意外保险公会 y_,bu^+*
accident insurance scheme 意外保险计划 \8tsDG(1 '
accident year basis 意外年度基准 cQ|NJ_ F{1
accommodation 通融；贷款 !D6]JPX
accommodation bill 通融票据；空头票据 qs6 aB0ln
accommodation party 汇票代发人 *p d@.|^)m
account balance 帐户余额；帐户结余 ]:;&1h3'7
account book 帐簿 Gj*9~*x m(
account collected in advance 预收款项 {g6%(X\r.r
account current book 往来帐簿 \e_O4
account of after-acquired property 事后取得的财产报告 jIyQ]:* p
account of defaulter 拖欠帐目 Bvj0^fSm
account payable 应付帐款 ]n~V!hl?A
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~[: 2I
account receivable 应收帐款 +\'t
E~V
account receivable report 应收帐款报表 BUFv|z+H
account statement 结单；帐单；会计财务报表 hZ3bVi)L\
account title 帐户名称；会计科目 ,Q B<7a+I
accountant's report 会计师报告 9 Flb|G%
Accountant's Report Rules 会计师报告规则 E^PB)D(.
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?%86/N>
Accounting Arrangements 《会计安排》 ^.tg 7%dJ
accounting basis 会计基础 GILfbN cd
accounting by Official Receiver 破产管理署署长呈交的帐目 $kgV a ^
Accounting Circular 《会计通告》 C~[,z.FvO
accounting class 会计类别 )"LJ
hLg
accounting date 记帐日期；会计结算日期
g}i61(
accounting for money 款项核算 PH"%kCI:
Accounting Officer 会计主任 )[ ,A_3E
accounting period 会计报告期；会计期 0V]s:S
accounting policy 会计政策；会计方针 _@g;8CA
accounting practice 会计惯例 @o^Ww
accounting principle 会计准则 Bq >m{
accounting record 会计记录 ]9L
oZ)
accounting report 会计报告 +(*DT9s+
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wzaV;ac4K
Accounting Society of China 中国会计学会 2:R+tn(F
accounting statement 会计报表 BY*Q_ Et
accounting system 会计制度；会计系统 !W 0v >p
accounting transaction 会计事项；帐务交易 Al'3 ?
accounting treatment 会计处理 >7r!~+B"9'
accounting year 会计年度 ~
1 pr~
accretion 增值；添加 / x QPTT
accrual 应计项目；应累算数目 WHI`/FM
accrual basis 应计制；权责发生制 ]k(]qZ
accrual basis accounting 应计制会计；权责发生制会计 K^$=dLp
accrue 应累算；应计 DJir { \F
accrued benefit 应累算利益 *A< 5*Db:F
accrued charges 应计费用 &zs$x?
/
accrued cumulative preference share dividend 应累算的累积优先股股息 +
#By* ;BJ
accrued expenses 应累算费用 -/k
3a*$/
accrued interest payable 应付利息；应计未付利息 F
/Pep? '
accrued interest receivable 应收利息；应计未收利息 :EH=_"
accrued right 累算权益 M;NX:mX9
accruing profit 应累算的利润 q; U,s)Uz^
accumulated fiscal reserve 累积财政储备 J;%Xfx]
accumulated profit 累积利润；滚存溢利 -hV*EPQ/
accumulated reserve 累积储备 ccnK#fn v
accumulation of surplus income 累积收益盈余 C7vxw-o|&p
acquired assets 既得资产 x pI wrJO
acquisition 收购；购置；取得 &R siVBA
acquisition cost 购置成本 S$k&vc(0
acquisition expenses 购置费用 ]d`VT)~vje
acquisition of 100% interest 收购全部股权 f-d1KNY
acquisition of control 取得控制权 9Ee'Cm
acquisition of fixed assets 购置固定资产 l ]cFqL p
acquisition of shell “买壳” nd (S3rct&
acquisition price 收购价 6
,uX,X5
act of God 天灾 qVPeB,kIz
acting partner 执事合伙人 7rPF$ \#
active market 买卖活跃的市场；交投畅旺的市场；旺市 Mq
8L0%j
active partner 积极参与的合伙人 Ha ]YJ}
active trading 交投活跃 Th[dW<
actual circulation 实际流通 7Qsgys#/=
actual cost 实际成本 7 ?t6UPf
actual expenditure 实际开支；实际支出 Z=
!*e~j@
actual income 实际入息；实际收入；实际收益 [r-p]"R
actual market 现货市场 iO[ <1?
actual price 现货价；实际价格 [:V$y1
actual profit 实际利润 +*^H#|!
actual quotation 实盘；实际价位；实际报价 MPk5^ua:
actual year basis 按实际年度计算 "mN q&$
actuals 实货 Jo}eeJ;k
actuarial investigation 精算调查 n jw|JnDv
actuarial principle 精算原则 d %#b:(,
actuarial report 精算师报告 c|1&lYal;
Actuarial Society of Hong Kong 香港精算学会 :L;a:xSpn=
actuarial valuation 精算师估值 pNIf=lA
actuary 精算师 VD :/PL
ad referendum agreement 暂定协议；有待覆核的协定 E E'!|N3
ad valorem duty 从价税；按值征税 :Yks|VJ1
ad valorem duty system 从价税制 ;6 w A"
ad valorem fee 从价费 ?rIx/>C9
ad valorem tariff 从价关税 $g7<Y*t[
additional allowance 额外免税额 o]:9')5^
additional amount for unexpired risk 未过期风险的额外款额 6R5Qy]]E
additional assessable profit 补加应评税利润 *#Wdc O `-
additional assessment 补加评税 ;GhNKPY
additional commitment 额外承担 9,tej
additional commitment vote 额外承担拨款 "nWw;-V}}
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]7mt[2 Cd
additional dependent parent allowance 供养父母额外免税额 =ruao'A
additional provision 额外拨款 }T$p)"
additional stamp duty 附加印花税 h} EPnC}
additional tax 补加税罚款；补加税款 Q|L ~=9
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %[yJ4WL
adjudged bankrupt 被裁定破产 x ;')9/3
adjudicated bankrupt 裁定破产人 PuO&wI]:
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <|\Lm20 G]
adjudication of bankruptcy 裁定破产；宣告破产 $\! 7 {6a
adjudication of insolvency 裁定无力偿还债务 `p7=t)5k
adjusted actual 经调整的实数；调整后的实数 iyp=lLk
adjusted current assets 经调整的流动资产；调整后的流动资产 Bw{I;rW{2
adjusted figure 经调整的数字；调整后的数额 h-D }'R
adjusted liabilities 经调整的负债；调整后的负债 (M
~e?s
adjusted loss 经调整的亏损；调整后的亏损 T5:G$-qL(
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 ,iq 4Iw
adjusted profit 经调整的利润；调整后的利润 BCcjK6'
adjusted surplus 经调整的盈余额；调整后的盈余额 _,d~}_$`i
adjusted value 经调整的价值；调整后的价值 3{h_&Gbo'D
adjustment 调整；修订；理算〔保险〕 I9Fr5p-%O
adjustment centre 调剂中心 |a%Tp3Q~
adjustment lag 调整过程的时间差距；调整时差 2"S}bfrX
adjustment mechanism 调整机制 A = {UL
adjustment of loss 亏损调整 z"4~P3>{g
adjustment process 调整过程；调整程序 e*n@j
adjustment range 调整幅度 $a %MOKr
administered exchange rate 受管制汇率 ;ZG\p TCA
