A: ZrxD`1L
o \<ULW*
A share Ａ股；甲类股份 ;| 5F[
abatement of tax 减税；减扣免税额 e *(! ^Q1
ABN AMRO Bank N.V. 荷兰银行 M~#g RAUJ
above-the-line expenditure 线上项目支出；经常预算支出 [f-?y mmT
above-the-line receipt 线上项目收入；经常预算收入 9ni1f {k
ABSA Asia Limited 南非联合亚洲有限公司 AGO+p(6d=g
absolute change 绝对数值变更 N/'b$m5=
S
absolute expenditure 实际开支 )! Z*.?
absolute guideline figure 绝对准则数字 p8H'{f\ G
absolute interest 绝对权益 %lx!. G
absolute order of discharge 绝对破产解除令 kr5"> "7
absolute profit margin 绝对利润幅度 Z{Qu<vy_
absolute value 实值；绝对值 }wjw:M
absolutely vested interest 绝对既得权益 ]^n7
absorbed cost 已吸收成本；已分摊成本 n
QtWvT
absorption 吸收；分摊；合并 % 2/EaaR
absorption rate 吸收率；摊配率；分摊率 qIE9$7*X
ACB Finance Limited 亚洲商业财务有限公司 UA0Bz oky;
acceptable form of reciprocity 合理的互惠条件 Lpz>>}
acceptable rate 适当利率；适当汇率 7Lc]HSZ o,
acceptance agreement 承兑协议 <X^@*79m
acceptance for honour 参加承兑 ) VS=E7[
acceptor 承兑人；接受人；受票人 :&rt)/I
acceptor for honour 参加承兑人 H8zK$!
accident insurance 意外保险 I H&|Tcf\
Accident Insurance Association of Hong Kong 香港意外保险公会 7P5) Z-K[
accident insurance scheme 意外保险计划 L>&t| T2
accident year basis 意外年度基准 \0I _<
accommodation 通融；贷款 ~ 'H ]jN
accommodation bill 通融票据；空头票据 UiP"Ixg6
accommodation party 汇票代发人 wY % }
account balance 帐户余额；帐户结余 L>NL:68yN
account book 帐簿 ~&_z2|UXp
account collected in advance 预收款项 wn, KY$/
account current book 往来帐簿 !r8 `Yr n
account of after-acquired property 事后取得的财产报告 ~i{(<.he
account of defaulter 拖欠帐目 -1_)LO&H
account payable 应付帐款 Jk11fn;\>
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3` |@H-c9
account receivable 应收帐款 =tn)}Y.<e
account receivable report 应收帐款报表 syj0.JD
account statement 结单；帐单；会计财务报表 J26 V nK
account title 帐户名称；会计科目 c?*=|}N
accountant's report 会计师报告 Z'W =\rl
Accountant's Report Rules 会计师报告规则 8.= BaNU
accounting and auditing procedure 会计与审计程序；会计与核数程序 |?xN\O^#}
Accounting Arrangements 《会计安排》 g \:[
55;8
accounting basis 会计基础 Xp% v.M
accounting by Official Receiver 破产管理署署长呈交的帐目 :zbQD8 jv
Accounting Circular 《会计通告》 P [ck84F/
accounting class 会计类别 NiK4d{E&
accounting date 记帐日期；会计结算日期 CL;}IBd a
accounting for money 款项核算 _p/Us J
Accounting Officer 会计主任 "ycJ:Xv49
accounting period 会计报告期；会计期 FFpT ~.
accounting policy 会计政策；会计方针 RF c v^Xf
accounting practice 会计惯例 c )g\ /
accounting principle 会计准则 )
7@ `ut
accounting record 会计记录 h0f; F@I
accounting report 会计报告 F 6|]4H.3Q
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $dC?Tl|B0
Accounting Society of China 中国会计学会 /NFj(+&g+
accounting statement 会计报表
, WYPU
accounting system 会计制度；会计系统 :#ik. D
accounting transaction 会计事项；帐务交易 D%Sl AzZ3
accounting treatment 会计处理 ]Sz:|%JP1
accounting year 会计年度 )[IC?U:5I
accretion 增值；添加 RJ&RTo
accrual 应计项目；应累算数目 9 YyLf ;
accrual basis 应计制；权责发生制 (gU!=F?#m
accrual basis accounting 应计制会计；权责发生制会计 g%I"U>!2
accrue 应累算；应计 iB yf{ I>+
accrued benefit 应累算利益 ,V m
< rK
accrued charges 应计费用 ]^7@}Ce_
accrued cumulative preference share dividend 应累算的累积优先股股息 9>/4W.
accrued expenses 应累算费用 `25yE/
accrued interest payable 应付利息；应计未付利息 ! E5HN :#
accrued interest receivable 应收利息；应计未收利息 ]|a g
accrued right 累算权益
A,<E\
accruing profit 应累算的利润 7U"g3 a)=
accumulated fiscal reserve 累积财政储备 W,n!3:7 s
accumulated profit 累积利润；滚存溢利 R| , g<
accumulated reserve 累积储备 'KL0@l
accumulation of surplus income 累积收益盈余 JR21>;l#2
acquired assets 既得资产 C2I_%nU Z1
acquisition 收购；购置；取得 j2[+z tG
acquisition cost 购置成本 p)-^;=<B3
acquisition expenses 购置费用 a#k6&3m&
acquisition of 100% interest 收购全部股权 k%#EEMh
acquisition of control 取得控制权 O
_ gGf
acquisition of fixed assets 购置固定资产 + GN(Ug'R
acquisition of shell “买壳” *OsQ}onv
acquisition price 收购价 Y\P8 v
act of God 天灾 G~[x
3L'
acting partner 执事合伙人 |aS.a&vwR
active market 买卖活跃的市场；交投畅旺的市场；旺市 cwlRQzQ(
active partner 积极参与的合伙人 ?e4YGOe.
active trading 交投活跃 ;xj?z\=Pg
actual circulation 实际流通 \?-<4B c@
actual cost 实际成本 JFmC \
actual expenditure 实际开支；实际支出 lfgq =8 d
actual income 实际入息；实际收入；实际收益 rXP,\ ] r+
actual market 现货市场 L`TLgH&?R
actual price 现货价；实际价格 1R%.p7@5QU
actual profit 实际利润 ec;o\erPG
actual quotation 实盘；实际价位；实际报价 v!-
pSa)3
actual year basis 按实际年度计算 V2EUW!gn
2
actuals 实货 b_taC ^-l
actuarial investigation 精算调查 J*A,o~U|
actuarial principle 精算原则 h,N?Ab'S
actuarial report 精算师报告 Ic<2QknmP
Actuarial Society of Hong Kong 香港精算学会 Dx?,=~W9
actuarial valuation 精算师估值 &Z@o Q
actuary 精算师 Ll' t>)
ad referendum agreement 暂定协议；有待覆核的协定 ; DR$iH-F
ad valorem duty 从价税；按值征税
jB2[(
ad valorem duty system 从价税制 #zs~," dRv
ad valorem fee 从价费 V f&zL
Sgr
ad valorem tariff 从价关税 |wMN}bq|T
additional allowance 额外免税额 q.bSIV|
additional amount for unexpired risk 未过期风险的额外款额 ?l{nk5,?-Y
additional assessable profit 补加应评税利润 t3_O H^
additional assessment 补加评税 ? OM!+O
additional commitment 额外承担 .p[ ux vp
additional commitment vote 额外承担拨款 'IQ0{&E
I
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8TKnL\aar
additional dependent parent allowance 供养父母额外免税额 >+1duAC
additional provision 额外拨款 U7F!Z(
9
additional stamp duty 附加印花税 #trK^ (
additional tax 补加税罚款；补加税款 mq.`X:e
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7n<{tM
adjudged bankrupt 被裁定破产 p]TAELy
adjudicated bankrupt 裁定破产人 (w3YvG.
adjudication fee 裁定费；评定印花税额手续费；评估契据费 wwZ ,;\
adjudication of bankruptcy 裁定破产；宣告破产 b8UO,fY q
adjudication of insolvency 裁定无力偿还债务 *i%d,w0+
adjusted actual 经调整的实数；调整后的实数 4+8@`f>s
adjusted current assets 经调整的流动资产；调整后的流动资产 cm+Es6;
adjusted figure 经调整的数字；调整后的数额 {!L~@r
adjusted liabilities 经调整的负债；调整后的负债 =dKtV .L
adjusted loss 经调整的亏损；调整后的亏损 C1)!f j=
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 k4J+J.|
adjusted profit 经调整的利润；调整后的利润 \R_ C&=
adjusted surplus 经调整的盈余额；调整后的盈余额 x 9fip-
adjusted value 经调整的价值；调整后的价值 1Pu~X
\sO
adjustment 调整；修订；理算〔保险〕 8nV+e~ -w
adjustment centre 调剂中心 ?:q*(EC<
adjustment lag 调整过程的时间差距；调整时差 q0vQ a
adjustment mechanism 调整机制 A;M'LM- M
adjustment of loss 亏损调整 _Fl9>C"u
adjustment process 调整过程；调整程序 Xx:"4l.w.
adjustment range 调整幅度 &h/X ku&0
administered exchange rate 受管制汇率 wc4=VC"y
