A: =\3*;59\
R'{V&H^Z
A share Ａ股；甲类股份 \6N\6=t!A
abatement of tax 减税；减扣免税额 q/[)mr|~
ABN AMRO Bank N.V. 荷兰银行 Deam%)bXM]
above-the-line expenditure 线上项目支出；经常预算支出 qAU]}E t/
above-the-line receipt 线上项目收入；经常预算收入 0-5:"SN'
ABSA Asia Limited 南非联合亚洲有限公司 6};Sn/ 8
absolute change 绝对数值变更 hZpFI?lqc\
absolute expenditure 实际开支 BKIt ,7j
absolute guideline figure 绝对准则数字 v4& *iT
absolute interest 绝对权益 P
-Pt{:
absolute order of discharge 绝对破产解除令 WN0^h Dc-
absolute profit margin 绝对利润幅度 1q*3V8
absolute value 实值；绝对值 x&;SLEM
absolutely vested interest 绝对既得权益 jj^CW"IB
absorbed cost 已吸收成本；已分摊成本 R(:q^?
absorption 吸收；分摊；合并 FGZOn5U6'
absorption rate 吸收率；摊配率；分摊率 bZ389dSn
ACB Finance Limited 亚洲商业财务有限公司 +n0y/0Au
acceptable form of reciprocity 合理的互惠条件 ;c'jBi5W
acceptable rate 适当利率；适当汇率 XW19hG
acceptance agreement 承兑协议 q3;HfZ
acceptance for honour 参加承兑 Oz+>I ^Q
acceptor 承兑人；接受人；受票人 @M(vaJB8u
acceptor for honour 参加承兑人 |H L1.;1
accident insurance 意外保险 67#;.}4a
Accident Insurance Association of Hong Kong 香港意外保险公会 ";jhj:Xj
accident insurance scheme 意外保险计划 ThHK1{87X}
accident year basis 意外年度基准 Kp"o0fh<9
accommodation 通融；贷款 {C<ch@sR
accommodation bill 通融票据；空头票据 )'qZ6 %
accommodation party 汇票代发人 k`N)-` O7
account balance 帐户余额；帐户结余 lAoH@+dyA+
account book 帐簿 E) `+ 1j
account collected in advance 预收款项 S]<Hx_[}
account current book 往来帐簿 L:S[QwQu8
account of after-acquired property 事后取得的财产报告 6VA@ ;g0$
account of defaulter 拖欠帐目 )37|rB E
account payable 应付帐款 KQEn C`Nz
account payee only [A/C payee only] 只可转帐；存入收款人帐户 K j'uTEM
account receivable 应收帐款 3c6#?<%0`
account receivable report 应收帐款报表 d9E:LZy
account statement 结单；帐单；会计财务报表 !#>{..}}3
account title 帐户名称；会计科目 IQR?n}ce
accountant's report 会计师报告 N! ,@}s
Accountant's Report Rules 会计师报告规则 _G`kj{J
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~*H!zKIx
Accounting Arrangements 《会计安排》 E")82I
accounting basis 会计基础 s:Memvf
accounting by Official Receiver 破产管理署署长呈交的帐目 A$
s4Q0Mf
Accounting Circular 《会计通告》 HQ]g{JVld\
accounting class 会计类别 @k6>&PS
accounting date 记帐日期；会计结算日期 ]/ U)<{6
accounting for money 款项核算 pwm ]2}+
Accounting Officer 会计主任 65g\WB+/
accounting period 会计报告期；会计期 H1N%uk=kV
accounting policy 会计政策；会计方针 Ru2kC} Dx!
accounting practice 会计惯例 gi~*1RIel;
accounting principle 会计准则 Mb F.KmV
accounting record 会计记录 5*~G7/hT
accounting report 会计报告 wVp
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @dw0oR F
Accounting Society of China 中国会计学会 @q|I$'K]x
accounting statement 会计报表
d': c
accounting system 会计制度；会计系统 m&fm<?|
accounting transaction 会计事项；帐务交易 3^C
accounting treatment 会计处理 f~t*8rG~m
accounting year 会计年度 ^xFZ;Yf
accretion 增值；添加 O9jqeF`L=
accrual 应计项目；应累算数目 !A g
W @
accrual basis 应计制；权责发生制 `N$<]i]s5
accrual basis accounting 应计制会计；权责发生制会计 D/{hLp{
accrue 应累算；应计 3s"x{mtH
accrued benefit 应累算利益 Kk-A?ju@g
accrued charges 应计费用 @=:( b"Sg
accrued cumulative preference share dividend 应累算的累积优先股股息 !@5B:n*
accrued expenses 应累算费用 iku) otUc
accrued interest payable 应付利息；应计未付利息 8eQ 4[wJY
accrued interest receivable 应收利息；应计未收利息 F
` +}p-
accrued right 累算权益 :IvKxOv
accruing profit 应累算的利润 jgbE@IA@!'
accumulated fiscal reserve 累积财政储备 O\8_;Gc;
accumulated profit 累积利润；滚存溢利 Q`'w)aV
accumulated reserve 累积储备 Qn6'E
accumulation of surplus income 累积收益盈余 9*U3uyPi
acquired assets 既得资产 ?o?~Df&
acquisition 收购；购置；取得 ,~> A>J
acquisition cost 购置成本 Xb.
WI\Eh
acquisition expenses 购置费用 xXQDHc -Ba
acquisition of 100% interest 收购全部股权 ?u/RQ 1
acquisition of control 取得控制权 *+rO3% ;t
acquisition of fixed assets 购置固定资产 .3M=|rE
acquisition of shell “买壳” cl/}PmYIZ
acquisition price 收购价 oYI7 .w
act of God 天灾 rK7m(
acting partner 执事合伙人 1 >|2 B&_^
active market 买卖活跃的市场；交投畅旺的市场；旺市 09HlL=0q
active partner 积极参与的合伙人 :>+}|(v
active trading 交投活跃 V]&0"HX2r!
actual circulation 实际流通 ^U)xQD"
actual cost 实际成本 +a
0 q?$\
actual expenditure 实际开支；实际支出 < #k(g\/R
actual income 实际入息；实际收入；实际收益 vu Vcv
actual market 现货市场 {d|e @`" T
actual price 现货价；实际价格 , * !HN
&
actual profit 实际利润 <xv@us7
actual quotation 实盘；实际价位；实际报价 C5"=%v[gQv
actual year basis 按实际年度计算 q &]I
actuals 实货 YEqZ(( H
actuarial investigation 精算调查 Xt& rYv
actuarial principle 精算原则 P;G Rk6
actuarial report 精算师报告 I
Nt]O
P D
Actuarial Society of Hong Kong 香港精算学会 W"Mwp
V
actuarial valuation 精算师估值 g ]
%sX6T
actuary 精算师 [+j }:u
ad referendum agreement 暂定协议；有待覆核的协定 ^} 8qPBz
ad valorem duty 从价税；按值征税 Y)lY EhF
ad valorem duty system 从价税制 C+tB$yahO
ad valorem fee 从价费 x/7kcj!O
ad valorem tariff 从价关税 rY yB"|
additional allowance 额外免税额 41dB4Td5t
additional amount for unexpired risk 未过期风险的额外款额 3V2dN )\
additional assessable profit 补加应评税利润 X?kw=x{2P
additional assessment 补加评税 X"lPXoCN
additional commitment 额外承担 uI lm!*0
additional commitment vote 额外承担拨款 (]ToBju
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }JPLhr|d^
additional dependent parent allowance 供养父母额外免税额 &![3{G"+>l
additional provision 额外拨款 _3YZz$07
additional stamp duty 附加印花税 ;=r_R! d@
additional tax 补加税罚款；补加税款 bYt [/K,
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2nz^%pLT
adjudged bankrupt 被裁定破产 apy9B6%PJ+
adjudicated bankrupt 裁定破产人 zp.-=)D4e
adjudication fee 裁定费；评定印花税额手续费；评估契据费 CvkZ<i){
adjudication of bankruptcy 裁定破产；宣告破产 ' m^nKG$"
adjudication of insolvency 裁定无力偿还债务 v%^"N_ ]
adjusted actual 经调整的实数；调整后的实数 Wl?
0|{W
adjusted current assets 经调整的流动资产；调整后的流动资产 ] 40@yrc
adjusted figure 经调整的数字；调整后的数额 EnW}>XN
adjusted liabilities 经调整的负债；调整后的负债 bSJ@
5qS
adjusted loss 经调整的亏损；调整后的亏损 v_G1YC7TU
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 JO[7_*s
adjusted profit 经调整的利润；调整后的利润 eICavp
adjusted surplus 经调整的盈余额；调整后的盈余额 7F$G.LhMw
adjusted value 经调整的价值；调整后的价值 ;8Qx~:c
adjustment 调整；修订；理算〔保险〕 C6` Tck!
adjustment centre 调剂中心 VB&` S+-
adjustment lag 调整过程的时间差距；调整时差 6 rp(<D/_
adjustment mechanism 调整机制 :[\M|iAo
adjustment of loss 亏损调整 b';oFUU>Q
adjustment process 调整过程；调整程序 ^L4"X~eM
adjustment range 调整幅度 E! "N}v
administered exchange rate 受管制汇率 {f1iys'Om
