A: Vl(id_~ _
=%}(Dvjv
A share Ａ股；甲类股份 5^qs>k[mN
abatement of tax 减税；减扣免税额 DjZTr}% q
ABN AMRO Bank N.V. 荷兰银行 >)[W7h
above-the-line expenditure 线上项目支出；经常预算支出 #~rQ\A!4
above-the-line receipt 线上项目收入；经常预算收入 n dB qXS
ABSA Asia Limited 南非联合亚洲有限公司 -e51 /lhpd
absolute change 绝对数值变更 ca,JQrm
absolute expenditure 实际开支 E^w0X,0XlE
absolute guideline figure 绝对准则数字 `Lw Z(M-hI
absolute interest 绝对权益 RT%{M1tkS
absolute order of discharge 绝对破产解除令 Z0~,cO8~
absolute profit margin 绝对利润幅度 O#^qd0e'P!
absolute value 实值；绝对值 g p9;I *!
absolutely vested interest 绝对既得权益 FD8
absorbed cost 已吸收成本；已分摊成本 4dz Ym+vJm
absorption 吸收；分摊；合并 j9%vw.3b
absorption rate 吸收率；摊配率；分摊率 a[=B?Bd
ACB Finance Limited 亚洲商业财务有限公司 925T #%y
acceptable form of reciprocity 合理的互惠条件 *= %`f=
acceptable rate 适当利率；适当汇率
kmJ<AnK
acceptance agreement 承兑协议 4&L,QSJ V
acceptance for honour 参加承兑 4/x.qoj
acceptor 承兑人；接受人；受票人 !*wd
d8
acceptor for honour 参加承兑人 DfOig LG*
accident insurance 意外保险 tQMz1$
Accident Insurance Association of Hong Kong 香港意外保险公会 *MW I`=c
accident insurance scheme 意外保险计划 6il+hz2&lH
accident year basis 意外年度基准 >G0ihhVt
accommodation 通融；贷款 3=Xvl 58k
accommodation bill 通融票据；空头票据 $reQdN=~
accommodation party 汇票代发人 85H*Xm?d#
account balance 帐户余额；帐户结余 U|+`Eth8(
account book 帐簿 t/]za4w/
account collected in advance 预收款项 v`jFWq8I,
account current book 往来帐簿 x;7p75W m
account of after-acquired property 事后取得的财产报告 TU| 0I
account of defaulter 拖欠帐目 `Z`o[]%
account payable 应付帐款 7,{!a56zX
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &4p~i Z
account receivable 应收帐款 {X\FS
account receivable report 应收帐款报表 &3 ~R-$P
account statement 结单；帐单；会计财务报表 ?I.bC
account title 帐户名称；会计科目 2ZxZ2?.uJ
accountant's report 会计师报告 lzz68cT
Accountant's Report Rules 会计师报告规则 5) 4?i p
accounting and auditing procedure 会计与审计程序；会计与核数程序 Je#3
Accounting Arrangements 《会计安排》 B o*Wm
w
accounting basis 会计基础 ! 6+V
accounting by Official Receiver 破产管理署署长呈交的帐目 F xX nX
Accounting Circular 《会计通告》 ,v*\2oG3^
accounting class 会计类别
;4vx+> -
accounting date 记帐日期；会计结算日期 wD<W 'K
accounting for money 款项核算 B /EGaYH
Accounting Officer 会计主任 y|# Fu
accounting period 会计报告期；会计期 PiX( Ase
accounting policy 会计政策；会计方针 I]~UOl
accounting practice 会计惯例 rIj B{X{Z
accounting principle 会计准则 1i|5i i*vc
accounting record 会计记录 ~HX'8\5
accounting report 会计报告 q[.,i{2R}
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *_uGzGB&G
Accounting Society of China 中国会计学会 tH4+S?PI
accounting statement 会计报表 s.!gsCQme
accounting system 会计制度；会计系统 h`:gMhn
accounting transaction 会计事项；帐务交易 qEPC]es|T
accounting treatment 会计处理 L 3C'q
accounting year 会计年度 i~*#z&4A+
accretion 增值；添加 g^2H(}frc
accrual 应计项目；应累算数目 sCAWrbOe>
accrual basis 应计制；权责发生制 ?CuwA-j
accrual basis accounting 应计制会计；权责发生制会计 L8KMMYh[
accrue 应累算；应计 *2I@_b6&
accrued benefit 应累算利益 Qb1hk*$=
accrued charges 应计费用 `HM?Fc58
accrued cumulative preference share dividend 应累算的累积优先股股息 oSs~*mf
accrued expenses 应累算费用 Czd)AVK
accrued interest payable 应付利息；应计未付利息 yKOC1( ~
accrued interest receivable 应收利息；应计未收利息 I6 Q
{ Axy
accrued right 累算权益 1 &YkRCn0
accruing profit 应累算的利润 Ykj+D7rA:
accumulated fiscal reserve 累积财政储备 0qo : M3
accumulated profit 累积利润；滚存溢利
~$ "P\iJ
accumulated reserve 累积储备 ~@VyJT%
accumulation of surplus income 累积收益盈余 {c AGOx wd
acquired assets 既得资产 ,fD#)_\g2
acquisition 收购；购置；取得 ,S=ur%
acquisition cost 购置成本 kCU (Hi`Q
acquisition expenses 购置费用 ,tHV
H7[
acquisition of 100% interest 收购全部股权 ]KRw[}z
acquisition of control 取得控制权 'di(5
acquisition of fixed assets 购置固定资产 ;XGO@*V5T
acquisition of shell “买壳” b(: U]>
J
acquisition price 收购价 XRWy#Pj
act of God 天灾 +Rd;>s*.Y
acting partner 执事合伙人 N/N~>7f
active market 买卖活跃的市场；交投畅旺的市场；旺市 5*Y(%I<
active partner 积极参与的合伙人 Jm*wlN
[>
active trading 交投活跃 &\M<>>IB
actual circulation 实际流通 =E-V-?N\
actual cost 实际成本 X?OH//co
actual expenditure 实际开支；实际支出 7,Q>>%/0P
actual income 实际入息；实际收入；实际收益 ?hnxc0 ~P
actual market 现货市场 HO9w"){d$
actual price 现货价；实际价格 /gq
VXDY+`
actual profit 实际利润 qgw)SuwW
actual quotation 实盘；实际价位；实际报价 7,EdJ[CR$
actual year basis 按实际年度计算 /X97dF)zt
actuals 实货 GC^>o F
actuarial investigation 精算调查 [I5}q&
actuarial principle 精算原则 uBfSS\
SX|
actuarial report 精算师报告 #\$AB_[ot>
Actuarial Society of Hong Kong 香港精算学会 4:Id8r zz
actuarial valuation 精算师估值 # Q61c
actuary 精算师 '/QS
sZR
ad referendum agreement 暂定协议；有待覆核的协定 % (x9~"
ad valorem duty 从价税；按值征税 phqmr5s^ H
ad valorem duty system 从价税制 m e&'BQ
ad valorem fee 从价费 v<t r1cUT
ad valorem tariff 从价关税 <] h?_)
additional allowance 额外免税额 X_2p C|C
additional amount for unexpired risk 未过期风险的额外款额 |t uh/e@dx
additional assessable profit 补加应评税利润 i5jsM\ 1j
additional assessment 补加评税 q jml wVw
additional commitment 额外承担 )V?:qCuY>
additional commitment vote 额外承担拨款 ($r-&
]y
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qv.s -@l8
additional dependent parent allowance 供养父母额外免税额 R*r; `x
additional provision 额外拨款 M)j.Uu
additional stamp duty 附加印花税 U/9_:
additional tax 补加税罚款；补加税款 8a3h)R
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h@yn0CU3.
adjudged bankrupt 被裁定破产 ;dZuO[4\
adjudicated bankrupt 裁定破产人 7
FGi+
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :Svg XMY@
adjudication of bankruptcy 裁定破产；宣告破产 zX}t1:nc
adjudication of insolvency 裁定无力偿还债务 ~l"]J'jF"H
adjusted actual 经调整的实数；调整后的实数 jPa"|9A
adjusted current assets 经调整的流动资产；调整后的流动资产 &Na,D7A:3I
adjusted figure 经调整的数字；调整后的数额 ?n(OH~@$i
adjusted liabilities 经调整的负债；调整后的负债 F;sZc,Y,^
adjusted loss 经调整的亏损；调整后的亏损 b .|k 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 Ws*UhJY<GS
adjusted profit 经调整的利润；调整后的利润 r6gfxW5
adjusted surplus 经调整的盈余额；调整后的盈余额 /Xk-xg+U
adjusted value 经调整的价值；调整后的价值 ="J *v>
adjustment 调整；修订；理算〔保险〕 4 Be'w`Q {
adjustment centre 调剂中心 u4vyj#
V
adjustment lag 调整过程的时间差距；调整时差 iqr/MB,W
adjustment mechanism 调整机制 :kQyd CuK
adjustment of loss 亏损调整 _T\cJcWf
adjustment process 调整过程；调整程序 H<Ik.]m
adjustment range 调整幅度 "kd)dy95H
administered exchange rate 受管制汇率 !\5w<*p8
