A: Tj,1]_`=V$
{_
>}K
A share Ａ股；甲类股份 <P
1x3
abatement of tax 减税；减扣免税额 5YnTGf&
ABN AMRO Bank N.V. 荷兰银行 [BKX$A:Y
above-the-line expenditure 线上项目支出；经常预算支出 5!iBKOl#D
above-the-line receipt 线上项目收入；经常预算收入 ] Qh0+!SdG
ABSA Asia Limited 南非联合亚洲有限公司 :6y;U
absolute change 绝对数值变更 ) XoIb[s "
absolute expenditure 实际开支 \"?5C Hz*
absolute guideline figure 绝对准则数字 MXGz_Db4'
absolute interest 绝对权益 PuGc{kt
absolute order of discharge 绝对破产解除令 F4
:#okt
absolute profit margin 绝对利润幅度 _ Xzl=j9[
absolute value 实值；绝对值 }J|Pd3Q Sf
absolutely vested interest 绝对既得权益 0 iTh |K0
absorbed cost 已吸收成本；已分摊成本 0XUWK@)P
absorption 吸收；分摊；合并 }\/
3B_X6N
absorption rate 吸收率；摊配率；分摊率 /zZ";4
ACB Finance Limited 亚洲商业财务有限公司 5.zv0tJku
acceptable form of reciprocity 合理的互惠条件 $ { 5 |{`
acceptable rate 适当利率；适当汇率 {~+o+LV
acceptance agreement 承兑协议 XPsRa[08WK
acceptance for honour 参加承兑 VVDd39q
acceptor 承兑人；接受人；受票人 1CpIK$/
acceptor for honour 参加承兑人 U6yZKK
accident insurance 意外保险 0`
%Ask
Accident Insurance Association of Hong Kong 香港意外保险公会 BoHp
fx1C
accident insurance scheme 意外保险计划 |++\"g
accident year basis 意外年度基准 #Zt(g( T
accommodation 通融；贷款 .<kbYo:MV
accommodation bill 通融票据；空头票据 n(?BZ'&!O
accommodation party 汇票代发人 s2t9+ZA+s
account balance 帐户余额；帐户结余 fsz:A"0H
account book 帐簿 u5E\wRn
account collected in advance 预收款项 8(|lP58~
account current book 往来帐簿 IJ#+"(?7,u
account of after-acquired property 事后取得的财产报告
;kb);iT
account of defaulter 拖欠帐目 } ?^5 L7n
account payable 应付帐款 VFL
W @
account payee only [A/C payee only] 只可转帐；存入收款人帐户 l/g6Tv `w
account receivable 应收帐款 1?,1EYT"
account receivable report 应收帐款报表 m%)Cw)t
7
account statement 结单；帐单；会计财务报表 lmpBf{~ S
account title 帐户名称；会计科目 nX|]JW
accountant's report 会计师报告 vj hh4$k
Accountant's Report Rules 会计师报告规则 ]x :>!y
accounting and auditing procedure 会计与审计程序；会计与核数程序 zyPc<\HoK
Accounting Arrangements 《会计安排》 \zM3{{mV/
accounting basis 会计基础 }\3jcnn
accounting by Official Receiver 破产管理署署长呈交的帐目 Z|6,*XEc
Accounting Circular 《会计通告》 O#72h]
accounting class 会计类别 w$4*/D}Y
accounting date 记帐日期；会计结算日期 tv'=xDCp
accounting for money 款项核算 \^]*T'>b
Accounting Officer 会计主任 R8C#D B
accounting period 会计报告期；会计期 iM(Q-%H P_
accounting policy 会计政策；会计方针 \k>1q/T0V
accounting practice 会计惯例 jU0E=;1
accounting principle 会计准则 dBNx2T}_0
accounting record 会计记录 +\)a p
accounting report 会计报告 g`r4f%O
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C q)Cwc[H
Accounting Society of China 中国会计学会 %=`wN^3t2
accounting statement 会计报表 Y4Y~e p
accounting system 会计制度；会计系统 $~)YI/b
accounting transaction 会计事项；帐务交易 +sFpIiJg
accounting treatment 会计处理 v$~$_K
accounting year 会计年度 :b`ywSp`
accretion 增值；添加 K GJ *h
accrual 应计项目；应累算数目 %_%Bb Qf
accrual basis 应计制；权责发生制 X;7h y0Y
accrual basis accounting 应计制会计；权责发生制会计 am+w<NJ(us
accrue 应累算；应计 k keD t+^
accrued benefit 应累算利益 p-XO4Pc 6
accrued charges 应计费用 yV?qX\~*
accrued cumulative preference share dividend 应累算的累积优先股股息 Q:U>nm>xA
accrued expenses 应累算费用 Jp"yb`w
accrued interest payable 应付利息；应计未付利息 M2pFXU?]
accrued interest receivable 应收利息；应计未收利息 oe<DP7e
accrued right 累算权益 %WlTx&jSgE
accruing profit 应累算的利润 1\ Gxk&
accumulated fiscal reserve 累积财政储备 :JIJ!X n)
accumulated profit 累积利润；滚存溢利 zEk /15
accumulated reserve 累积储备 ]\m >N]P]
accumulation of surplus income 累积收益盈余 i|[**P
acquired assets 既得资产 m^
gxEPJK
acquisition 收购；购置；取得 d<Dm(
acquisition cost 购置成本 MFQyB+Z
acquisition expenses 购置费用 .,F`*JVFq
acquisition of 100% interest 收购全部股权 K $I`&M(
acquisition of control 取得控制权 JA~q}C7A7o
acquisition of fixed assets 购置固定资产 -car>hQq
acquisition of shell “买壳” K.Tob,5`
acquisition price 收购价 X m3r)Bm'3
act of God 天灾 )kD B*(?
acting partner 执事合伙人 *Gul|Lp$<I
active market 买卖活跃的市场；交投畅旺的市场；旺市 eY[kUMo
active partner 积极参与的合伙人 F
-Bj
active trading 交投活跃 Jq?Fi'2F%
actual circulation 实际流通 ksf6O$
actual cost 实际成本 h43py8v
actual expenditure 实际开支；实际支出 {5]c \_.
actual income 实际入息；实际收入；实际收益 qe 'RvBz
actual market 现货市场 D)tL}X$
actual price 现货价；实际价格 AQwai>eL
actual profit 实际利润 ]=ADX}
actual quotation 实盘；实际价位；实际报价 $,zW0</P*l
actual year basis 按实际年度计算 @FZbp
actuals 实货 +Fb+dU
actuarial investigation 精算调查 r
@}N6U~*
actuarial principle 精算原则 P$Q,t2$ A
actuarial report 精算师报告
5W0s9yD
Actuarial Society of Hong Kong 香港精算学会 $0k7W?tu
actuarial valuation 精算师估值 7=/iFv[
actuary 精算师 td7Of(k'
ad referendum agreement 暂定协议；有待覆核的协定 S~bhh&
ad valorem duty 从价税；按值征税 0O[le*3b
ad valorem duty system 从价税制 bYO['ORr @
ad valorem fee 从价费 pu5%$}dBE
ad valorem tariff 从价关税 4n"6<cO5q
additional allowance 额外免税额 Z~F*$jn
additional amount for unexpired risk 未过期风险的额外款额 /
_qHF-
additional assessable profit 补加应评税利润 }Ogb| 8
additional assessment 补加评税 '{-Ic?F<P
additional commitment 额外承担 % o 5'M^U
additional commitment vote 额外承担拨款 6_:I~TTX
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _PcF /Gyk
additional dependent parent allowance 供养父母额外免税额 y^z
c @f
additional provision 额外拨款 zhJ0to[%?
additional stamp duty 附加印花税 70'gVCb
additional tax 补加税罚款；补加税款 zf&:@P{
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uW
[yNwM
adjudged bankrupt 被裁定破产 )|_L?q#w!'
adjudicated bankrupt 裁定破产人 S*gm[Z LQ
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {Kf5a
m
adjudication of bankruptcy 裁定破产；宣告破产 wX$|( Y }
adjudication of insolvency 裁定无力偿还债务 !C h1q
adjusted actual 经调整的实数；调整后的实数 =?Ui(?tI
adjusted current assets 经调整的流动资产；调整后的流动资产 "7'P Lo3O
adjusted figure 经调整的数字；调整后的数额 F -$!e?,H
adjusted liabilities 经调整的负债；调整后的负债 \KzH5 ?
adjusted loss 经调整的亏损；调整后的亏损 I,< ?Kv
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 1$+8wDVwad
adjusted profit 经调整的利润；调整后的利润 8Ihl}aguW
adjusted surplus 经调整的盈余额；调整后的盈余额 J.'%=q(Sb
adjusted value 经调整的价值；调整后的价值 ?T .=y m
adjustment 调整；修订；理算〔保险〕 lXZ*Pb<j
adjustment centre 调剂中心 8N+T=c
adjustment lag 调整过程的时间差距；调整时差 ``eam8Az_U
adjustment mechanism 调整机制 <n b%$2r1
adjustment of loss 亏损调整 8d2\H*a9 ~
adjustment process 调整过程；调整程序 XK\3 "`kd
adjustment range 调整幅度 fERO(o
administered exchange rate 受管制汇率 vQ]d?Tp
