A: ^wBlQmW7J
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A share Ａ股；甲类股份 V4jMx[
abatement of tax 减税；减扣免税额 dV B#Np
ABN AMRO Bank N.V. 荷兰银行 WlQCP C
above-the-line expenditure 线上项目支出；经常预算支出 #<
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above-the-line receipt 线上项目收入；经常预算收入 7oF3^K'S
ABSA Asia Limited 南非联合亚洲有限公司 d *s* AV
absolute change 绝对数值变更 34!.5^T
absolute expenditure 实际开支 ~w
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absolute guideline figure 绝对准则数字 \;N+PE
absolute interest 绝对权益 _[&V9 Jt
absolute order of discharge 绝对破产解除令 @-[}pZ/
absolute profit margin 绝对利润幅度 s9sl*1n1m`
absolute value 实值；绝对值 5n2!Y\
absolutely vested interest 绝对既得权益 8WQ# )
absorbed cost 已吸收成本；已分摊成本 WeRDaG
absorption 吸收；分摊；合并 AVD hgJv
absorption rate 吸收率；摊配率；分摊率 nE8z1hBUq
ACB Finance Limited 亚洲商业财务有限公司 C5 I LVQ
acceptable form of reciprocity 合理的互惠条件 nm#23@uZ4K
acceptable rate 适当利率；适当汇率 N
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acceptance agreement 承兑协议 +'g O%^{l
acceptance for honour 参加承兑 'qT;Eht5
acceptor 承兑人；接受人；受票人 r2\%/9uO
acceptor for honour 参加承兑人
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accident insurance 意外保险 {rMf/ RAE
Accident Insurance Association of Hong Kong 香港意外保险公会
zGU MH7 M
accident insurance scheme 意外保险计划 lgiKNZgB?
accident year basis 意外年度基准 G3TS?u8Q
accommodation 通融；贷款 9k71h`5
accommodation bill 通融票据；空头票据 95#]6*#[4!
accommodation party 汇票代发人 K_L7a>Fr
account balance 帐户余额；帐户结余 &j:prc
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account book 帐簿 KDE
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account collected in advance 预收款项 qX\85dPn@}
account current book 往来帐簿 [ ?7QmZK
account of after-acquired property 事后取得的财产报告 El9T>!Z
account of defaulter 拖欠帐目 HcIJ&".~
account payable 应付帐款 g^A^@~M
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #Q7:Mu+
account receivable 应收帐款 WMC^G2 n
account receivable report 应收帐款报表 m-uXQS^@ G
account statement 结单；帐单；会计财务报表 Hb*Z _s
account title 帐户名称；会计科目 aPxSC>p
accountant's report 会计师报告 ? 9{^gW4|
Accountant's Report Rules 会计师报告规则 v[uVAb fQ
accounting and auditing procedure 会计与审计程序；会计与核数程序 @uyQH c,V
Accounting Arrangements 《会计安排》
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accounting basis 会计基础 3HtM<su*h
accounting by Official Receiver 破产管理署署长呈交的帐目 )x\%*ewY
Accounting Circular 《会计通告》 tZ62T{, a
accounting class 会计类别 OAq-(_H
accounting date 记帐日期；会计结算日期 IIY_Q9in
accounting for money 款项核算 TW& s c9
Accounting Officer 会计主任 ktqFgU#rT
accounting period 会计报告期；会计期 2H$](k?
accounting policy 会计政策；会计方针 %52 e ^,//
accounting practice 会计惯例 bTeuOpp
accounting principle 会计准则 g eK;r0(f
accounting record 会计记录 WDx
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accounting report 会计报告 *c4Oh MU(
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >(H:eRKq
Accounting Society of China 中国会计学会 r&R~a9+)
accounting statement 会计报表 NqF*h
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accounting system 会计制度；会计系统 4qDO(YWf
accounting transaction 会计事项；帐务交易 2&S^\kf
accounting treatment 会计处理 _Ml?cT/J.O
accounting year 会计年度 g0biw?
accretion 增值；添加 I \ 1E=6"
accrual 应计项目；应累算数目 ?y Ab=zI1b
accrual basis 应计制；权责发生制 am/}V%^
accrual basis accounting 应计制会计；权责发生制会计 +arh/pd_I
accrue 应累算；应计 yx?oxD Jg
accrued benefit 应累算利益 8 t
=H
accrued charges 应计费用 Pn4 .gabE
accrued cumulative preference share dividend 应累算的累积优先股股息 ~H \P0G5GA
accrued expenses 应累算费用 -]KgLgJ
accrued interest payable 应付利息；应计未付利息 PYi<i Sr
accrued interest receivable 应收利息；应计未收利息 7<7 0\ 6
accrued right 累算权益 $ 9\8?gS
accruing profit 应累算的利润 :1f,%Z$,q
accumulated fiscal reserve 累积财政储备 Yl au
accumulated profit 累积利润；滚存溢利 X n0HJ^"_
accumulated reserve 累积储备 Yf[C mn
accumulation of surplus income 累积收益盈余 TVvE0y(9
acquired assets 既得资产 %6fnL~ A
acquisition 收购；购置；取得 vh2/d.MO
acquisition cost 购置成本 bhRa?wuoY
acquisition expenses 购置费用 FP {=b/
acquisition of 100% interest 收购全部股权 Jityb}Z "
acquisition of control 取得控制权 8?L-3/
acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳” ,O.iOT0=;
acquisition price 收购价 >j]Gz-wC
act of God 天灾 ~-sgk"$
acting partner 执事合伙人 2va[= >_
active market 买卖活跃的市场；交投畅旺的市场；旺市 - TH(Z(pB
active partner 积极参与的合伙人 fGj66rMGw
active trading 交投活跃 FB ?V<x
actual circulation 实际流通 =\ 8 x
actual cost 实际成本 ^0_ >
actual expenditure 实际开支；实际支出 *cFGDQ !
actual income 实际入息；实际收入；实际收益 fMf;
actual market 现货市场 s +S6'g--
actual price 现货价；实际价格 M3KK^YRN
actual profit 实际利润 '#A_ KHD
actual quotation 实盘；实际价位；实际报价 /C`AA/@
actual year basis 按实际年度计算 A-vYy1,'
actuals 实货 \0}bOHqEH
actuarial investigation 精算调查 ,e OZv=:
actuarial principle 精算原则 ,%/F,O+#
actuarial report 精算师报告 2 P Pb
Actuarial Society of Hong Kong 香港精算学会
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actuarial valuation 精算师估值 K
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actuary 精算师 [ Ti ' X#
ad referendum agreement 暂定协议；有待覆核的协定 p {qA%D
ad valorem duty 从价税；按值征税 N>L)2WKFT
ad valorem duty system 从价税制 4Z{R36 {
ad valorem fee 从价费 w k'(g_DP
ad valorem tariff 从价关税 "6WJj3h N
additional allowance 额外免税额 ?gU - a
additional amount for unexpired risk 未过期风险的额外款额 :O,,fJ<x.O
additional assessable profit 补加应评税利润 HIj:?y
additional assessment 补加评税 XOS^& ;
additional commitment 额外承担 =dKk #*
additional commitment vote 额外承担拨款 H^B,b !5i
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h+q#|
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additional dependent parent allowance 供养父母额外免税额 wuCZz{c7
additional provision 额外拨款 ~PpU' [
additional stamp duty 附加印花税 !eb{#9S*
additional tax 补加税罚款；补加税款 ~nj+ " d]
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~P!=fU )
adjudged bankrupt 被裁定破产 Kzt:rhiB
adjudicated bankrupt 裁定破产人 @!x7jPr
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [r]<~$
adjudication of bankruptcy 裁定破产；宣告破产 +=L+35M
adjudication of insolvency 裁定无力偿还债务 ga1b%5]v.
adjusted actual 经调整的实数；调整后的实数 S:2 xm8
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adjusted current assets 经调整的流动资产；调整后的流动资产 &QH mo*
adjusted figure 经调整的数字；调整后的数额 S. _h->5f
adjusted liabilities 经调整的负债；调整后的负债 H- WNu+
adjusted loss 经调整的亏损；调整后的亏损 zuJ` 704
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 0^2e^q f
adjusted profit 经调整的利润；调整后的利润 Zia6m[ ^Q
adjusted surplus 经调整的盈余额；调整后的盈余额 7 oYD;li$k
adjusted value 经调整的价值；调整后的价值 +K=RM qM-8
adjustment 调整；修订；理算〔保险〕 )= N.z6?
adjustment centre 调剂中心 rTC|
8e
adjustment lag 调整过程的时间差距；调整时差 2gvS`+<TP
adjustment mechanism 调整机制 =AHV{V~
adjustment of loss 亏损调整 T sJ71
adjustment process 调整过程；调整程序 ?q'r9Ehe
adjustment range 调整幅度
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administered exchange rate 受管制汇率 >Zf*u;/dW$
