A: e\*N Lj_(
9;
aOUs:<
A share Ａ股；甲类股份 g zyi'K<
abatement of tax 减税；减扣免税额 =Zaw>p*H
ABN AMRO Bank N.V. 荷兰银行 ;PMy9 H
above-the-line expenditure 线上项目支出；经常预算支出 &>}f\ch/
above-the-line receipt 线上项目收入；经常预算收入 IBh?vh
ABSA Asia Limited 南非联合亚洲有限公司 i | *r/
absolute change 绝对数值变更
` EVy
absolute expenditure 实际开支 rp! {QG
absolute guideline figure 绝对准则数字 zZPXI& ,
absolute interest 绝对权益 j3/K;U/SGJ
absolute order of discharge 绝对破产解除令 Qf}}/k|)k
absolute profit margin 绝对利润幅度 r +i=P_p
absolute value 实值；绝对值 j$ z!k d+%
absolutely vested interest 绝对既得权益 QY1 |:(
absorbed cost 已吸收成本；已分摊成本 zf[KZ\6H
absorption 吸收；分摊；合并 m= ^ihQ
absorption rate 吸收率；摊配率；分摊率 1X#gHst D
ACB Finance Limited 亚洲商业财务有限公司 D<bH RtP
acceptable form of reciprocity 合理的互惠条件 QU)AgF[
acceptable rate 适当利率；适当汇率 a0&R! E;
acceptance agreement 承兑协议 -8Uz8//A
acceptance for honour 参加承兑
?!n0N\|i]
acceptor 承兑人；接受人；受票人 ?]58{O(?c
acceptor for honour 参加承兑人 7KV0g1GQ
accident insurance 意外保险 7qhX `$
Accident Insurance Association of Hong Kong 香港意外保险公会 QG;V\2T2[
accident insurance scheme 意外保险计划 5oOFl
accident year basis 意外年度基准 ]_:j+6i
accommodation 通融；贷款 ()(/
9t
accommodation bill 通融票据；空头票据 JP6+h>ft
accommodation party 汇票代发人 Q^oB`)k
account balance 帐户余额；帐户结余 1u_< 1X3
account book 帐簿 OZ Hfd7K4A
account collected in advance 预收款项 2zb V9Bhq
account current book 往来帐簿 1&utf0TX6q
account of after-acquired property 事后取得的财产报告 j55OG~)
account of defaulter 拖欠帐目 }r ;#|=HR
account payable 应付帐款 <io;d$=}
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M tBoX*"
account receivable 应收帐款 ,V ) |A=ml
account receivable report 应收帐款报表 K,f-
w2!
account statement 结单；帐单；会计财务报表 E:$r" oS
account title 帐户名称；会计科目 j> |mpfU
accountant's report 会计师报告 4cJk a~
Accountant's Report Rules 会计师报告规则 |j !U/n.%w
accounting and auditing procedure 会计与审计程序；会计与核数程序 t ;bU #THM
Accounting Arrangements 《会计安排》 KO= H!Em\l
accounting basis 会计基础 !mu1e=bY>
accounting by Official Receiver 破产管理署署长呈交的帐目 R
H0J# 6C/
Accounting Circular 《会计通告》 k\}\>&Zqu
accounting class 会计类别 :<R"Kk@
accounting date 记帐日期；会计结算日期 NFBhnNH+
accounting for money 款项核算 A=\:b^\
Accounting Officer 会计主任 I{uwT5QT-
accounting period 会计报告期；会计期 -zH` 9>J5|
accounting policy 会计政策；会计方针 L~&r.81
accounting practice 会计惯例 xC -&<s
accounting principle 会计准则 vptBDfzz
accounting record 会计记录 yMK VF`D*
accounting report 会计报告 kZ<"hsh,Y'
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1p
COLC%1
Accounting Society of China 中国会计学会 FYX" q -Z
accounting statement 会计报表 u=PYm+q{
accounting system 会计制度；会计系统 !)LVZfQ0
accounting transaction 会计事项；帐务交易 ac#I $V-
accounting treatment 会计处理 :o}LJc)|
accounting year 会计年度 t}f,j^ `e
accretion 增值；添加 g6 6SCr}
accrual 应计项目；应累算数目 CP6xyXOlPB
accrual basis 应计制；权责发生制 0z`-fQfK
accrual basis accounting 应计制会计；权责发生制会计 )|E
617g
accrue 应累算；应计 'qiDh[ATa
accrued benefit 应累算利益 ]O+W+h{]
accrued charges 应计费用 L IRdWGQ
4
accrued cumulative preference share dividend 应累算的累积优先股股息 uN9J?j*ir
accrued expenses 应累算费用 .dTXC'
accrued interest payable 应付利息；应计未付利息 p [7?0 (
accrued interest receivable 应收利息；应计未收利息 {9<c*0l
accrued right 累算权益 Xx
e07J~
accruing profit 应累算的利润 C=<PYkt,L
accumulated fiscal reserve 累积财政储备 \'-E[xNcWI
accumulated profit 累积利润；滚存溢利 RKO}
W#?
accumulated reserve 累积储备 Ql{:H5
accumulation of surplus income 累积收益盈余 ,!oR"b !
acquired assets 既得资产 t-VU&.Y
acquisition 收购；购置；取得 7s}E q~
acquisition cost 购置成本 D;+sStZK3
acquisition expenses 购置费用 @agxu-Y
acquisition of 100% interest 收购全部股权 ]T1\gv1 ~
acquisition of control 取得控制权 bDT@E,cSi
acquisition of fixed assets 购置固定资产 ,HtX D~N
acquisition of shell “买壳” P|QM0GI
acquisition price 收购价 b+e9P i* \
act of God 天灾 7'idjc
R
acting partner 执事合伙人 {P!1VYs
5
active market 买卖活跃的市场；交投畅旺的市场；旺市 *8I &|)x
active partner 积极参与的合伙人 S)=3%toS>
active trading 交投活跃 0artR
~*}
actual circulation 实际流通 +CXtTasP
actual cost 实际成本 '0
J*9
actual expenditure 实际开支；实际支出 TWSx9ii!M:
actual income 实际入息；实际收入；实际收益 Fu[< zA^
actual market 现货市场 G tpBd40"
actual price 现货价；实际价格 ZFNg+H/k
actual profit 实际利润 VhLS*YiSY
actual quotation 实盘；实际价位；实际报价 W *
^_Ul|
actual year basis 按实际年度计算 hK 1 H'~c
actuals 实货 HJt@m
&H|
actuarial investigation 精算调查 cN %@
nW0i
actuarial principle 精算原则 J
*;= f8
actuarial report 精算师报告 pI1IDu*_Z
Actuarial Society of Hong Kong 香港精算学会 ,U ?^u%
actuarial valuation 精算师估值 F-%Hw
actuary 精算师 L W!>_~g-
ad referendum agreement 暂定协议；有待覆核的协定 )8 *}-z
ad valorem duty 从价税；按值征税 k\ KI#.>
ad valorem duty system 从价税制 *~Sv\L
ad valorem fee 从价费 rBZ0Fx$
/[
ad valorem tariff 从价关税 c)4L3W-x=
additional allowance 额外免税额 sMgRpem;
additional amount for unexpired risk 未过期风险的额外款额 !v<` ^`x9I
additional assessable profit 补加应评税利润 g+3_ $qIQ+
additional assessment 补加评税 c;.jo?RR2
additional commitment 额外承担 mKuY=#R P
additional commitment vote 额外承担拨款 2"IDz01ne
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t_w2J = 2
additional dependent parent allowance 供养父母额外免税额 <HH\VG\H6
additional provision 额外拨款 \HQw$E/
p
additional stamp duty 附加印花税 u{LtyDnik
additional tax 补加税罚款；补加税款 /_1q)` NYy
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 PC3 ?eS }
adjudged bankrupt 被裁定破产 ?.^n,
[2
adjudicated bankrupt 裁定破产人 /z`.- D(
adjudication fee 裁定费；评定印花税额手续费；评估契据费 KpC! C9
adjudication of bankruptcy 裁定破产；宣告破产 ;L[N.ZY!
adjudication of insolvency 裁定无力偿还债务 jr/IU=u*v
adjusted actual 经调整的实数；调整后的实数 }h1y^fuGi
adjusted current assets 经调整的流动资产；调整后的流动资产 A$70!5*
adjusted figure 经调整的数字；调整后的数额 Scfe6+\EW
adjusted liabilities 经调整的负债；调整后的负债 "x
AIK
adjusted loss 经调整的亏损；调整后的亏损 m2
[]`Ir^@
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 L [&|<<c
adjusted profit 经调整的利润；调整后的利润 < b-OdOg
adjusted surplus 经调整的盈余额；调整后的盈余额 =HjC .h
adjusted value 经调整的价值；调整后的价值 ){*9$486
adjustment 调整；修订；理算〔保险〕 'Lh nl3
adjustment centre 调剂中心 *yYeqm
adjustment lag 调整过程的时间差距；调整时差 zE+^WeH|
adjustment mechanism 调整机制 h?p!uQ
adjustment of loss 亏损调整 !GnwE
adjustment process 调整过程；调整程序 -f["1-A
adjustment range 调整幅度 QY c/f"9
administered exchange rate 受管制汇率 p %hvDC
