A: ~)\1g0
/v5g;x_T
A share Ａ股；甲类股份 X:} 5L> '
abatement of tax 减税；减扣免税额 R;,u >P "
ABN AMRO Bank N.V. 荷兰银行 %onAlf<$:^
above-the-line expenditure 线上项目支出；经常预算支出 ]qP}\+:
above-the-line receipt 线上项目收入；经常预算收入 /\Y%DpG$
ABSA Asia Limited 南非联合亚洲有限公司 kod_ 1LD
absolute change 绝对数值变更 @0@'6J04
absolute expenditure 实际开支 !?
>p]0*<
absolute guideline figure 绝对准则数字
M6 >\R$
absolute interest 绝对权益 7_d#XKz@
absolute order of discharge 绝对破产解除令 c K}
absolute profit margin 绝对利润幅度 A"T. nqB^y
absolute value 实值；绝对值 3E2.v5*
absolutely vested interest 绝对既得权益 NB6h/0*v
absorbed cost 已吸收成本；已分摊成本 ~>-;(YU"t
absorption 吸收；分摊；合并 MAhPO!e5.
absorption rate 吸收率；摊配率；分摊率 BKlc{=
ACB Finance Limited 亚洲商业财务有限公司 }mS0{rxD4
acceptable form of reciprocity 合理的互惠条件 Jtk.v49Ad>
acceptable rate 适当利率；适当汇率 <?va)
o
u
acceptance agreement 承兑协议 p-03V"^&
acceptance for honour 参加承兑 kGTc~p(
acceptor 承兑人；接受人；受票人 Q8/0C b/
acceptor for honour 参加承兑人 k~EPVJh"
accident insurance 意外保险 R"kE5 :
Accident Insurance Association of Hong Kong 香港意外保险公会 vYm& AD
accident insurance scheme 意外保险计划 l?<z1Acd&
accident year basis 意外年度基准 (/P&;?j
accommodation 通融；贷款 0 Ln5e.&
accommodation bill 通融票据；空头票据 I z=w2\r
accommodation party 汇票代发人 r`"#c7)
account balance 帐户余额；帐户结余 M{kh=b)V
account book 帐簿 !5 :[X vI#
account collected in advance 预收款项 />I8nS}T
account current book 往来帐簿 5 9J $SE
account of after-acquired property 事后取得的财产报告 YaZ "&i
account of defaulter 拖欠帐目 vgp%;-p(
account payable 应付帐款 /F9lW}pd
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U$JIF
/MO_
account receivable 应收帐款 J t,
4@
account receivable report 应收帐款报表 *t*&Q /W
account statement 结单；帐单；会计财务报表 4g^+y.,r_f
account title 帐户名称；会计科目 }
K-[/;
accountant's report 会计师报告 im
q(3?
Accountant's Report Rules 会计师报告规则 bvRGTOxO
accounting and auditing procedure 会计与审计程序；会计与核数程序 "@? kxRn!
Accounting Arrangements 《会计安排》 ,%G2>PBt
accounting basis 会计基础 +rO<'H:umJ
accounting by Official Receiver 破产管理署署长呈交的帐目 k_ ^/
Accounting Circular 《会计通告》 ^ nZ2p$
accounting class 会计类别 #]/T9:
accounting date 记帐日期；会计结算日期 ]@}BdMlHp
accounting for money 款项核算 2/q=l?
Accounting Officer 会计主任 'm? x2$u8
accounting period 会计报告期；会计期 AF
JY!ou~6
accounting policy 会计政策；会计方针 =9@yJ9c-
accounting practice 会计惯例 G6bg ~V5Q:
accounting principle 会计准则 _%%"Y}
accounting record 会计记录 % x;!s=U
accounting report 会计报告 xyWdzc] (p
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^T
uEp$Z=
Accounting Society of China 中国会计学会 QNwAuH T
accounting statement 会计报表 V/%;: u l.
accounting system 会计制度；会计系统 8J U~Q
accounting transaction 会计事项；帐务交易 ov>
L-
accounting treatment 会计处理 z6r/
w
accounting year 会计年度
r @UY$z
accretion 增值；添加 ?^ 5*[H
accrual 应计项目；应累算数目 zm"g,\.d
accrual basis 应计制；权责发生制 Y.
tFqzo3
accrual basis accounting 应计制会计；权责发生制会计 7V``f:#d
accrue 应累算；应计 3m7V6##+
accrued benefit 应累算利益 *9 wHH-#
accrued charges 应计费用 ZU'^%)6~o~
accrued cumulative preference share dividend 应累算的累积优先股股息 WN1-J(x6
accrued expenses 应累算费用 g$LwXfg
accrued interest payable 应付利息；应计未付利息 @ &yj7-]
accrued interest receivable 应收利息；应计未收利息 oF^hq-xcP
accrued right 累算权益 TBT*j&!L
accruing profit 应累算的利润 QLg9a G|
accumulated fiscal reserve 累积财政储备 JAlsc]XtO9
accumulated profit 累积利润；滚存溢利 i_ T d
I
accumulated reserve 累积储备 n9-[z2n
accumulation of surplus income 累积收益盈余 YcZ4y@6"
acquired assets 既得资产 1\{F.v
acquisition 收购；购置；取得 ') y~d
acquisition cost 购置成本 T
bWZw
acquisition expenses 购置费用 >AFp
O*q"
acquisition of 100% interest 收购全部股权 'A2"&6m)28
acquisition of control 取得控制权 3<V!y&a
acquisition of fixed assets 购置固定资产 4=:eGlU93U
acquisition of shell “买壳” H E '8
acquisition price 收购价 ib w;BU
act of God 天灾 1 `\kXaG
acting partner 执事合伙人 XLxr~Yo
active market 买卖活跃的市场；交投畅旺的市场；旺市 7?] p\`
active partner 积极参与的合伙人 nJg2O@mRJ
active trading 交投活跃 pjM|}i<'Q
actual circulation 实际流通 "PtH
F`mo
actual cost 实际成本 ZW%`G@d"H-
actual expenditure 实际开支；实际支出 e84TL U?~
actual income 实际入息；实际收入；实际收益 *?&O8 SSBH
actual market 现货市场 o-= lH tR
actual price 现货价；实际价格
Hm*#HT%#
actual profit 实际利润 .x%SbG
<k{
actual quotation 实盘；实际价位；实际报价 oFp&j@`k8j
actual year basis 按实际年度计算 it vdzPO
actuals 实货 %L.+r!.
actuarial investigation 精算调查 TD7ON a-,
actuarial principle 精算原则 &r%3)Z8Et
actuarial report 精算师报告 UkV] F]
Actuarial Society of Hong Kong 香港精算学会 [Nc Ok,
actuarial valuation 精算师估值 =p6xc}N
actuary 精算师 c qp#1oM4M
ad referendum agreement 暂定协议；有待覆核的协定 ZeZwzH)B D
ad valorem duty 从价税；按值征税 Wz]S+IpY
ad valorem duty system 从价税制 -AQX -[B
ad valorem fee 从价费 A[bxxQSP\H
ad valorem tariff 从价关税 gId+hxFa:r
additional allowance 额外免税额 1 Y& d%AA
additional amount for unexpired risk 未过期风险的额外款额 P0=F9`3 wb
additional assessable profit 补加应评税利润 kpu^:N &
additional assessment 补加评税 ,L G&sa"
additional commitment 额外承担 cj
*4 XYu
additional commitment vote 额外承担拨款 &EOh}O<
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g K CIfxM
additional dependent parent allowance 供养父母额外免税额 - C+vmY*@
additional provision 额外拨款 kz^G.5n
additional stamp duty 附加印花税 #v-!GK_<
additional tax 补加税罚款；补加税款 ,z3b2$
&A
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qf U3Cwy
adjudged bankrupt 被裁定破产 Sj ? 'T @
adjudicated bankrupt 裁定破产人 b&1@rE -
adjudication fee 裁定费；评定印花税额手续费；评估契据费 cw\a,>]H
adjudication of bankruptcy 裁定破产；宣告破产 pxj"<q`nw8
adjudication of insolvency 裁定无力偿还债务 .$iIr:Tc>
adjusted actual 经调整的实数；调整后的实数 k|5nu-B0v
adjusted current assets 经调整的流动资产；调整后的流动资产 tDo0Q/`
adjusted figure 经调整的数字；调整后的数额 ($kwlj~c
adjusted liabilities 经调整的负债；调整后的负债 Cn< x
adjusted loss 经调整的亏损；调整后的亏损 %Y T
IS*+0
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;[*F-+jD
adjusted profit 经调整的利润；调整后的利润 Up&q#vqIj
adjusted surplus 经调整的盈余额；调整后的盈余额 vkK+
C~"
adjusted value 经调整的价值；调整后的价值 O}Jb,?p
adjustment 调整；修订；理算〔保险〕 W#!\.m`5
adjustment centre 调剂中心 (Wn'.|^%
adjustment lag 调整过程的时间差距；调整时差 $/H'Dt6x
adjustment mechanism 调整机制 5z _)
adjustment of loss 亏损调整 (
EX
adjustment process 调整过程；调整程序 QS}=oOR@k
adjustment range 调整幅度 $m>e!P>%u
administered exchange rate 受管制汇率 0CROq}
