A: Z@>hN%{d+g
6Db1mvSe
A share Ａ股；甲类股份 7pH(_-T F
abatement of tax 减税；减扣免税额 bc
cJVwXv
ABN AMRO Bank N.V. 荷兰银行 2Vas`/~u~
above-the-line expenditure 线上项目支出；经常预算支出 k(+ EY %
above-the-line receipt 线上项目收入；经常预算收入 N%
v}$58Z
ABSA Asia Limited 南非联合亚洲有限公司 !(~eeE}|lM
absolute change 绝对数值变更 N`1:U
4}
absolute expenditure 实际开支 8ME_O~,N
absolute guideline figure 绝对准则数字 8VQJUwf;
absolute interest 绝对权益 4G"T{A`O
absolute order of discharge 绝对破产解除令 S;sggeP7,
absolute profit margin 绝对利润幅度 3%{A"^S=}
absolute value 实值；绝对值 .0k ltnB
absolutely vested interest 绝对既得权益 Eo
5p-
absorbed cost 已吸收成本；已分摊成本 =kH7
absorption 吸收；分摊；合并 0ubT/
absorption rate 吸收率；摊配率；分摊率 qqA(Swe)T
ACB Finance Limited 亚洲商业财务有限公司 *%5 .{J!
acceptable form of reciprocity 合理的互惠条件 ^\Tde*48
acceptable rate 适当利率；适当汇率 +dq&9N/
acceptance agreement 承兑协议 ivYHq#b59
acceptance for honour 参加承兑 r1b{G%;mJ
acceptor 承兑人；接受人；受票人 secD
` ]
acceptor for honour 参加承兑人 EtvZk9d6h*
accident insurance 意外保险 u&yAM Wl
Accident Insurance Association of Hong Kong 香港意外保险公会 %K8Ei/p\t]
accident insurance scheme 意外保险计划 Cx2s5vJX4p
accident year basis 意外年度基准 ,*$L_itL
accommodation 通融；贷款 6S I`c+'@5
accommodation bill 通融票据；空头票据 uCO- f<b
accommodation party 汇票代发人 W+36"?*k 3
account balance 帐户余额；帐户结余 l5_RG,O 0A
account book 帐簿 S&_Z,mT./
account collected in advance 预收款项 64 9{\;*4
account current book 往来帐簿 'Vq
<;.A
account of after-acquired property 事后取得的财产报告 QH@?.Kb_qU
account of defaulter 拖欠帐目 f1w&D ]|S+
account payable 应付帐款 I4 {uw ge
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J}U); A
account receivable 应收帐款 piKYO +;W'
account receivable report 应收帐款报表 qp3J/(F
account statement 结单；帐单；会计财务报表 a NLRUdc.
account title 帐户名称；会计科目 s ;EwAd(
accountant's report 会计师报告 0t[|3A~Q
Accountant's Report Rules 会计师报告规则 |YCGWJaci
accounting and auditing procedure 会计与审计程序；会计与核数程序 s\2t|d
Accounting Arrangements 《会计安排》 `>KB8SY:qK
accounting basis 会计基础 Lf0Y|^!S_u
accounting by Official Receiver 破产管理署署长呈交的帐目 TbX#K:l
Accounting Circular 《会计通告》 bC*( ,n<'
accounting class 会计类别 Ks'msSMC
accounting date 记帐日期；会计结算日期 G u[G_^>
accounting for money 款项核算 C#{s[l \]
Accounting Officer 会计主任 hG51jVYtw
accounting period 会计报告期；会计期 le60b @2G0
accounting policy 会计政策；会计方针 Z Ea r~
accounting practice 会计惯例 tQ0iie1Ys
accounting principle 会计准则 l2 H-E&'=
accounting record 会计记录 qd$Y"~Mco
accounting report 会计报告 7i^7sT8t
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S. my" j
Accounting Society of China 中国会计学会 /$
Gp <.z
accounting statement 会计报表 !SRElb A;i
accounting system 会计制度；会计系统 $>Md]/I8
accounting transaction 会计事项；帐务交易 r9nH6 Md\
accounting treatment 会计处理 -OV:y],-
accounting year 会计年度 u&{}hv&FY
accretion 增值；添加 .m%/JquMFM
accrual 应计项目；应累算数目 jZwv !-:
accrual basis 应计制；权责发生制 U8TH} 9Q
accrual basis accounting 应计制会计；权责发生制会计 d&[Ct0!++u
accrue 应累算；应计 qJV2x.!
accrued benefit 应累算利益 PNy)Tq dRS
accrued charges 应计费用 3j<:g%5
accrued cumulative preference share dividend 应累算的累积优先股股息 7>
~70
accrued expenses 应累算费用 U Q]WBS\
accrued interest payable 应付利息；应计未付利息 ueI1O/Mi
accrued interest receivable 应收利息；应计未收利息 |,!]]YO.V
accrued right 累算权益 ZqT8G
accruing profit 应累算的利润 Ja1[vO"YgP
accumulated fiscal reserve 累积财政储备 p5F=?*[}
accumulated profit 累积利润；滚存溢利 ;Q *=AW
accumulated reserve 累积储备 w7Fz(`\
accumulation of surplus income 累积收益盈余 .*N]SbU<8
acquired assets 既得资产 _cPG S=Ew
acquisition 收购；购置；取得 NQB a+N
acquisition cost 购置成本 8{DZew /
acquisition expenses 购置费用 f3 _-{<FZ
acquisition of 100% interest 收购全部股权 P`z#tDT^"
acquisition of control 取得控制权 n1
k2<BU4b
acquisition of fixed assets 购置固定资产 |#_IAN
acquisition of shell “买壳” ^n! j"
acquisition price 收购价 %DyukUJ
act of God 天灾 4#<r}j12z
acting partner 执事合伙人 9Q\CJ9
active market 买卖活跃的市场；交投畅旺的市场；旺市 vbFi# |EU
active partner 积极参与的合伙人 YY{0WWua
active trading 交投活跃 %Xe#'qNq)
actual circulation 实际流通 t<8vgdD
actual cost 实际成本 RWyDX_z#<
actual expenditure 实际开支；实际支出 =[
A5qwyv
actual income 实际入息；实际收入；实际收益 }~B @Z\`O
actual market 现货市场 #fB&Hv #s7
actual price 现货价；实际价格 RbOEXH*]
actual profit 实际利润 B=<>OYH
actual quotation 实盘；实际价位；实际报价 +Cs[ ]~
actual year basis 按实际年度计算 9E`WZo^.
actuals 实货 q, Oj
actuarial investigation 精算调查 [D;wB| +,
actuarial principle 精算原则 WG~
|sLg
actuarial report 精算师报告 T"h@-UcTl
Actuarial Society of Hong Kong 香港精算学会 r'|V z*/h
actuarial valuation 精算师估值 >z{*>i,m1
actuary 精算师 O_v8R7 {
ad referendum agreement 暂定协议；有待覆核的协定 \xCI8 *W
ad valorem duty 从价税；按值征税 y4N8B:j%
ad valorem duty system 从价税制 nK!yu?mS
ad valorem fee 从价费 V_'
!#
ad valorem tariff 从价关税 " a&|{bv
additional allowance 额外免税额 @=i- *U
additional amount for unexpired risk 未过期风险的额外款额 V(gmC%6%l*
additional assessable profit 补加应评税利润 qS8p )pw
additional assessment 补加评税 \,n|V3#G
additional commitment 额外承担 0iKSUw ps
additional commitment vote 额外承担拨款 ajM3Uwnr
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2SjH7
'
additional dependent parent allowance 供养父母额外免税额 ?"hrCEHV{9
additional provision 额外拨款 c+BD37S
additional stamp duty 附加印花税 S['rfD>9
additional tax 补加税罚款；补加税款 yT$CImP73
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F.r Nh`44
adjudged bankrupt 被裁定破产 tf Kf*Um
adjudicated bankrupt 裁定破产人 E =*82Y=B
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Uzi.CYVs%
adjudication of bankruptcy 裁定破产；宣告破产 dnwTD\) ,
adjudication of insolvency 裁定无力偿还债务 |2Krxi3*
adjusted actual 经调整的实数；调整后的实数 :D|5E>o(
adjusted current assets 经调整的流动资产；调整后的流动资产 Q1 t-Z; X
adjusted figure 经调整的数字；调整后的数额 k ?bIu
adjusted liabilities 经调整的负债；调整后的负债 z`Jc pt
adjusted loss 经调整的亏损；调整后的亏损 ?IN'Dc9&%-
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 g)3HVAT
adjusted profit 经调整的利润；调整后的利润 Yg<L pjq5X
adjusted surplus 经调整的盈余额；调整后的盈余额 CI#6 r8u
adjusted value 经调整的价值；调整后的价值 Tm
S
-w
adjustment 调整；修订；理算〔保险〕 Mzg
zO M
adjustment centre 调剂中心 m}-* B1
adjustment lag 调整过程的时间差距；调整时差 qsT@aSIo9
adjustment mechanism 调整机制 04j]W]8#
adjustment of loss 亏损调整 S|jE1v"L
adjustment process 调整过程；调整程序 21T#NYfew
adjustment range 调整幅度 i?3~Gog
administered exchange rate 受管制汇率 [
pe{,lp
