A: s-CAo~,
pz
^S3fy
A share Ａ股；甲类股份 ko} & X=
abatement of tax 减税；减扣免税额 Z 8w\[AF{$
ABN AMRO Bank N.V. 荷兰银行 e i=
4u'
above-the-line expenditure 线上项目支出；经常预算支出 [Hx}#Kds
above-the-line receipt 线上项目收入；经常预算收入 ?AFb &
ABSA Asia Limited 南非联合亚洲有限公司 &;$uU
absolute change 绝对数值变更 ;u2[Ww~k
absolute expenditure 实际开支 WM+8<|)n
absolute guideline figure 绝对准则数字 M y gCg(h
absolute interest 绝对权益 =CQfs6np:N
absolute order of discharge 绝对破产解除令 2c Xae
absolute profit margin 绝对利润幅度 mlByE,S2E
absolute value 实值；绝对值 mP^ B2"|q
absolutely vested interest 绝对既得权益
:a*>PMTn
absorbed cost 已吸收成本；已分摊成本 sV"tN2W@
absorption 吸收；分摊；合并 #4AU&UM+i
absorption rate 吸收率；摊配率；分摊率 12^uu)6Xm,
ACB Finance Limited 亚洲商业财务有限公司 iF`_-t/k
acceptable form of reciprocity 合理的互惠条件 ~ikp' 5
acceptable rate 适当利率；适当汇率 ,3?=W/Um4
acceptance agreement 承兑协议 ^JY {<
acceptance for honour 参加承兑 Pim
acceptor 承兑人；接受人；受票人 O<vBuD2
acceptor for honour 参加承兑人 W1)SgiXnuy
accident insurance 意外保险 CAc]SxLh
Accident Insurance Association of Hong Kong 香港意外保险公会 `v?hL~
accident insurance scheme 意外保险计划 !/}4_s`,
accident year basis 意外年度基准 *A9v8$
accommodation 通融；贷款 >9w^C1"
accommodation bill 通融票据；空头票据 #. Dl1L/
accommodation party 汇票代发人 ]{tWfv|Xg8
account balance 帐户余额；帐户结余 S[L@8z.Sj
account book 帐簿 S*Ea" vBA
account collected in advance 预收款项 OXLB{|hH80
account current book 往来帐簿 Uv59 XF$
account of after-acquired property 事后取得的财产报告 72| g zm
account of defaulter 拖欠帐目 wQ(DX!
account payable 应付帐款 OG#^d5(
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Xf;!w:u
account receivable 应收帐款 Hl $qmq
account receivable report 应收帐款报表 54z`KX
73
account statement 结单；帐单；会计财务报表 S[y' {;
account title 帐户名称；会计科目 1
k!gR
accountant's report 会计师报告 ta&z lZt
Accountant's Report Rules 会计师报告规则 .yF-<Y
accounting and auditing procedure 会计与审计程序；会计与核数程序 n WelM2
Accounting Arrangements 《会计安排》 Z( :\Vj"
accounting basis 会计基础 ok--Jyhv#
accounting by Official Receiver 破产管理署署长呈交的帐目 5{ -Hg[+9
Accounting Circular 《会计通告》 bN?*p($/
accounting class 会计类别 6%EpF;T`
accounting date 记帐日期；会计结算日期 >XZ2 w_
accounting for money 款项核算 0^{Tq0Ri[
Accounting Officer 会计主任 ,% yC 4
accounting period 会计报告期；会计期 Wda?$3!^q
accounting policy 会计政策；会计方针 >0kL9_9{
accounting practice 会计惯例 8+!G /p
accounting principle 会计准则 mTH[*Y,
accounting record 会计记录 C=c&.-Nb9
accounting report 会计报告 p YCMJK-H
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LEKE+775
Accounting Society of China 中国会计学会 ^Ip\ `2^u
accounting statement 会计报表 AY Nz {9
accounting system 会计制度；会计系统 .dzw5R&
accounting transaction 会计事项；帐务交易 a\-5tYo`u
accounting treatment 会计处理 MeD/)T{ G~
accounting year 会计年度 `mkOjsj &
accretion 增值；添加 ]@SEOc@ j
accrual 应计项目；应累算数目 v*excl~
accrual basis 应计制；权责发生制 LZ#A`&qUd
accrual basis accounting 应计制会计；权责发生制会计 *)r_Y|vg
accrue 应累算；应计 ^p4`o>
accrued benefit 应累算利益 1
=?pL$+G
accrued charges 应计费用 (O ;R~Io
accrued cumulative preference share dividend 应累算的累积优先股股息 e>Q:j_ ?.e
accrued expenses 应累算费用 v-$X1s
accrued interest payable 应付利息；应计未付利息 v 'L"sgW6I
accrued interest receivable 应收利息；应计未收利息 O0^Y1l
accrued right 累算权益 / pe.?Zd
accruing profit 应累算的利润 Xj?LU7
accumulated fiscal reserve 累积财政储备 ]mBlXE:Z
accumulated profit 累积利润；滚存溢利 El`G<esX
accumulated reserve 累积储备 D{ ]w +
accumulation of surplus income 累积收益盈余 = r=/L
acquired assets 既得资产 !G;BYr>X
acquisition 收购；购置；取得
fNr*\=$
acquisition cost 购置成本 F[ ^ p~u{
acquisition expenses 购置费用 g 7%vI8Y)@
acquisition of 100% interest 收购全部股权 cL %e
P.
acquisition of control 取得控制权 1p>&j%dk
acquisition of fixed assets 购置固定资产 imS&N.*3m
acquisition of shell “买壳” t;%MSedn
acquisition price 收购价 UJX5}36
act of God 天灾 ilj9&.isB
acting partner 执事合伙人 /i~n**HeF?
active market 买卖活跃的市场；交投畅旺的市场；旺市 . =A|
active partner 积极参与的合伙人 ! I mtnU}
active trading 交投活跃 `Oi6o[a
actual circulation 实际流通 ]s_BOt
actual cost 实际成本 Jxb+NPUB
actual expenditure 实际开支；实际支出 D/zp_9B
actual income 实际入息；实际收入；实际收益 yw ?UA
actual market 现货市场 %}~Ncn_r
actual price 现货价；实际价格 vn5]+-I
actual profit 实际利润 LTY(6we-
actual quotation 实盘；实际价位；实际报价 g|3FJA/
actual year basis 按实际年度计算 :'dH)yO
actuals 实货 @6DV?VL
actuarial investigation 精算调查 \h/aD1 &g
actuarial principle 精算原则 _{gRCR)
actuarial report 精算师报告 I'uRXvEr7
Actuarial Society of Hong Kong 香港精算学会 _1Iw"K49Qx
actuarial valuation 精算师估值 v?1xYG@1
actuary 精算师 ZYW=#df R
ad referendum agreement 暂定协议；有待覆核的协定 0/%VejZ'
ad valorem duty 从价税；按值征税 H"g
p
ad valorem duty system 从价税制 78+PG(Q_M
ad valorem fee 从价费 k!,&L$sG
ad valorem tariff 从价关税 h
z+x)M`Y
additional allowance 额外免税额 ~|)'vK8W
additional amount for unexpired risk 未过期风险的额外款额 FZtIC77X5
additional assessable profit 补加应评税利润 C@
z^{Z+
additional assessment 补加评税 r(qU~re'
additional commitment 额外承担 #$>m` r
additional commitment vote 额外承担拨款 hI 1 }^;
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w+ow x(mN@
additional dependent parent allowance 供养父母额外免税额 xBcE>^{1.
additional provision 额外拨款 m]U`7!
additional stamp duty 附加印花税 {7X80KI
additional tax 补加税罚款；补加税款 AA,n.;zy<
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }" 'l8t0?
adjudged bankrupt 被裁定破产 Y f(QU`w_
adjudicated bankrupt 裁定破产人 "Tm`V9
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :u53zX [v
adjudication of bankruptcy 裁定破产；宣告破产 J4ltHk.|
adjudication of insolvency 裁定无力偿还债务 2V#(1Hc!
adjusted actual 经调整的实数；调整后的实数 5Y97?n+6
adjusted current assets 经调整的流动资产；调整后的流动资产 :>g*!hpb
adjusted figure 经调整的数字；调整后的数额 `=3:*.T*
adjusted liabilities 经调整的负债；调整后的负债 ', p`B-dw
adjusted loss 经调整的亏损；调整后的亏损 }% 9A+w}o
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 !_gHIJiq}
adjusted profit 经调整的利润；调整后的利润 J;g+
adjusted surplus 经调整的盈余额；调整后的盈余额 paW7.~3
R
adjusted value 经调整的价值；调整后的价值 ] T! >]
adjustment 调整；修订；理算〔保险〕 +K%4jIm
adjustment centre 调剂中心 !8O*)=RA
adjustment lag 调整过程的时间差距；调整时差 nA F@47Wo
adjustment mechanism 调整机制 8)rv.'A((E
adjustment of loss 亏损调整 ~B (]0:
adjustment process 调整过程；调整程序 LO.4sO
adjustment range 调整幅度 NOx&`OU+
administered exchange rate 受管制汇率 G !1- 20
