A: h} EPnC}
;\l,5EG
A share Ａ股；甲类股份 -] =@s
abatement of tax 减税；减扣免税额 <|\Lm20 G]
ABN AMRO Bank N.V. 荷兰银行 $\! 7 {6a
above-the-line expenditure 线上项目支出；经常预算支出 RGU\h[
above-the-line receipt 线上项目收入；经常预算收入 3 9|MX21k
ABSA Asia Limited 南非联合亚洲有限公司 \G3rX9xG
absolute change 绝对数值变更 "T"h)L<
absolute expenditure 实际开支 'eX '
absolute guideline figure 绝对准则数字 z~Q>V]a>;
absolute interest 绝对权益 S+2(f> Z
absolute order of discharge 绝对破产解除令 7!$^r$t
absolute profit margin 绝对利润幅度 N"1B/u
absolute value 实值；绝对值 [h:T*(R?
absolutely vested interest 绝对既得权益 Ki~1q u:
absorbed cost 已吸收成本；已分摊成本 7` YEH2
absorption 吸收；分摊；合并 =>dG L|
absorption rate 吸收率；摊配率；分摊率 (b6NX~G-:
ACB Finance Limited 亚洲商业财务有限公司 ~!3r&(
acceptable form of reciprocity 合理的互惠条件 \_U$"/$4VH
acceptable rate 适当利率；适当汇率 {>%&(
acceptance agreement 承兑协议 g>9kXP+
acceptance for honour 参加承兑 S[T8T |_
acceptor 承兑人；接受人；受票人 TW>WHCAm
acceptor for honour 参加承兑人 FkRo
_?
accident insurance 意外保险 LraWcO\or'
Accident Insurance Association of Hong Kong 香港意外保险公会 2T
TdH)
accident insurance scheme 意外保险计划 rc>6.sM
%
accident year basis 意外年度基准 X~i<g?]
accommodation 通融；贷款 u?{
H}V
accommodation bill 通融票据；空头票据 {91nL'-'
accommodation party 汇票代发人
v<:R#
account balance 帐户余额；帐户结余 9<)NvU^-r
account book 帐簿 C{b g kzr
account collected in advance 预收款项 Uv~QUL3>
account current book 往来帐簿 |B2+{@R
account of after-acquired property 事后取得的财产报告 HX{`Vah E
account of defaulter 拖欠帐目 =6#Eh=7N
account payable 应付帐款 aoa)BNs
account payee only [A/C payee only] 只可转帐；存入收款人帐户 WSY}d
Vr
account receivable 应收帐款 K!]/(V(}
account receivable report 应收帐款报表 jMDY(mwt
account statement 结单；帐单；会计财务报表 7fX<511(
account title 帐户名称；会计科目 .K<Q&
accountant's report 会计师报告 wg]LVW}
Accountant's Report Rules 会计师报告规则 .k
\@zQ|Ta
accounting and auditing procedure 会计与审计程序；会计与核数程序 uL/ m u<
Accounting Arrangements 《会计安排》 gOOPe5+ J
accounting basis 会计基础 'oC)
NpnH
accounting by Official Receiver 破产管理署署长呈交的帐目 g
SAt@2*U2
Accounting Circular 《会计通告》 [=]4-q6UN
accounting class 会计类别 % -e 82J1
accounting date 记帐日期；会计结算日期 RlDn0s
accounting for money 款项核算 M+ 9 gL3W
Accounting Officer 会计主任 Ezv
Y"T@
accounting period 会计报告期；会计期 ; l-!)0 U
accounting policy 会计政策；会计方针 G<^{&E+=
accounting practice 会计惯例 rI-%be==
accounting principle 会计准则 1|6%evPu(
accounting record 会计记录
Sa`Xf\
accounting report 会计报告 !o[7wKrXb
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q( {
r@*g
Accounting Society of China 中国会计学会 ;?g6QIN9
accounting statement 会计报表 g
!z&~Z:
accounting system 会计制度；会计系统 xLZG:^(I
accounting transaction 会计事项；帐务交易 S + ^E.
accounting treatment 会计处理 |WdPE@P
accounting year 会计年度 ^_5r<{7/ :
accretion 增值；添加 Bv%GJ*>>
accrual 应计项目；应累算数目 0|\$Vp
accrual basis 应计制；权责发生制 #3 pb(fbw
accrual basis accounting 应计制会计；权责发生制会计 =+MPFhvg!
accrue 应累算；应计 fCobzDy
accrued benefit 应累算利益 ; XN{ x
accrued charges 应计费用 %O;bAC_M
accrued cumulative preference share dividend 应累算的累积优先股股息
1"M]3Kl
accrued expenses 应累算费用 p >t#@Eu|
accrued interest payable 应付利息；应计未付利息 GU8sO@S5
#
accrued interest receivable 应收利息；应计未收利息 f\>M'{cV
accrued right 累算权益 =;& yd';k
accruing profit 应累算的利润 f/Bp.Yw L
accumulated fiscal reserve 累积财政储备 ,47Y9Kz9
accumulated profit 累积利润；滚存溢利 ^7KH _t8
accumulated reserve 累积储备 a1y-3 z
accumulation of surplus income 累积收益盈余 t; {F%9j{
acquired assets 既得资产 ^vO+ (p
acquisition 收购；购置；取得 pW sDzb6?%
acquisition cost 购置成本 -JjM y X
acquisition expenses 购置费用 ]Y8<`;8/
acquisition of 100% interest 收购全部股权 V0XvJ
acquisition of control 取得控制权 K8.!_
c
acquisition of fixed assets 购置固定资产 *zL}&RUKM
acquisition of shell “买壳” <r`2)[7N
acquisition price 收购价 W= qVc
act of God 天灾 o/
Q;f@
acting partner 执事合伙人 s '\U ap
active market 买卖活跃的市场；交投畅旺的市场；旺市 %vhnl'
active partner 积极参与的合伙人 o;R2p $
active trading 交投活跃 C" T;Qp~B
actual circulation 实际流通 vv+z'(l
actual cost 实际成本 in- HUG
actual expenditure 实际开支；实际支出 iBg x
actual income 实际入息；实际收入；实际收益 CxG#"{&
actual market 现货市场 |! E) GahM
actual price 现货价；实际价格 A/KJqiag
actual profit 实际利润 D"?fn <2
actual quotation 实盘；实际价位；实际报价 V<uR>TD(
actual year basis 按实际年度计算 T7u%^xm
actuals 实货 y6, /:qm
actuarial investigation 精算调查 |NC *7/}
actuarial principle 精算原则 8tFoN*M
actuarial report 精算师报告 D(RTVef
Actuarial Society of Hong Kong 香港精算学会 &3
Sz je
actuarial valuation 精算师估值 usCt#eZK
actuary 精算师 H>B&|BO_[
ad referendum agreement 暂定协议；有待覆核的协定 c~uKsU
ad valorem duty 从价税；按值征税 e s&
vMY
ad valorem duty system 从价税制 lqZ 5?BD1
ad valorem fee 从价费 ZR?yDg
L
ad valorem tariff 从价关税 =~H<Z LE+
additional allowance 额外免税额 u5 : q$P
additional amount for unexpired risk 未过期风险的额外款额 ,\n& I(
additional assessable profit 补加应评税利润 j4`0hnqI
additional assessment 补加评税 lP@Ki5
additional commitment 额外承担 X_|J@5b7
additional commitment vote 额外承担拨款 hB>oJC
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z'\_ja
j^
additional dependent parent allowance 供养父母额外免税额 3ojlB |Z
additional provision 额外拨款 $5< #n@
additional stamp duty 附加印花税 ]d0tE? 9
additional tax 补加税罚款；补加税款 P5n
O78
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 DYxCQ
D
adjudged bankrupt 被裁定破产 1Z~)RJ< D
adjudicated bankrupt 裁定破产人 $?<Z!*x
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W!&'pg
adjudication of bankruptcy 裁定破产；宣告破产 uPG4V 2
adjudication of insolvency 裁定无力偿还债务 A?%H=>v $
adjusted actual 经调整的实数；调整后的实数 (Dl$k Gn
adjusted current assets 经调整的流动资产；调整后的流动资产 ) V6Hl@v
adjusted figure 经调整的数字；调整后的数额 FUjl8b-|
adjusted liabilities 经调整的负债；调整后的负债 \$\ENQ
;Nk
adjusted loss 经调整的亏损；调整后的亏损 Dg?70v <a
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 3#&7 -o
adjusted profit 经调整的利润；调整后的利润 O6/f5
adjusted surplus 经调整的盈余额；调整后的盈余额 "C19b:4H
adjusted value 经调整的价值；调整后的价值 OJ$]V,Z00x
adjustment 调整；修订；理算〔保险〕
4/1d&Sg
adjustment centre 调剂中心 9qz6]-K
adjustment lag 调整过程的时间差距；调整时差 `[)YEg s
adjustment mechanism 调整机制
YWe"zz
adjustment of loss 亏损调整 3`.7<f`
adjustment process 调整过程；调整程序 ~ga`\% J
adjustment range 调整幅度 @zz1hU
administered exchange rate 受管制汇率 s
6zNV4
