A: NNrZb?
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A share Ａ股；甲类股份 | gxB;
GG
abatement of tax 减税；减扣免税额 mI*>7?
ABN AMRO Bank N.V. 荷兰银行 {xx;zjt%}}
above-the-line expenditure 线上项目支出；经常预算支出 9fLP&v
above-the-line receipt 线上项目收入；经常预算收入 CX2q7azG
ABSA Asia Limited 南非联合亚洲有限公司 u~Cqdr5
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absolute change 绝对数值变更 OX`GN#yl
absolute expenditure 实际开支 =1B&d
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absolute guideline figure 绝对准则数字 K%#C+`Ij
absolute interest 绝对权益 xa axj
absolute order of discharge 绝对破产解除令 ]cY'6'}Hz
absolute profit margin 绝对利润幅度 aD`e]K ^L
absolute value 实值；绝对值 [t\Mu}b
absolutely vested interest 绝对既得权益 u e2nfp
absorbed cost 已吸收成本；已分摊成本 ^bw~$*"j#
absorption 吸收；分摊；合并 w%u[~T7OI
absorption rate 吸收率；摊配率；分摊率 M L_J<|,J
ACB Finance Limited 亚洲商业财务有限公司 t|XC4:/>T
acceptable form of reciprocity 合理的互惠条件 S~9kp?kR$
acceptable rate 适当利率；适当汇率 |?b"my$g$
acceptance agreement 承兑协议 0-O.*Q^
acceptance for honour 参加承兑 I z@x^s
acceptor 承兑人；接受人；受票人 \)
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acceptor for honour 参加承兑人 {.)~4.LhQM
accident insurance 意外保险 DcM+K@1E4^
Accident Insurance Association of Hong Kong 香港意外保险公会 r_CN/ a
accident insurance scheme 意外保险计划 O&RHCR- \
accident year basis 意外年度基准 n8ya$bc
accommodation 通融；贷款 ^IZ0M1&W;
accommodation bill 通融票据；空头票据 mT$tAwzTC{
accommodation party 汇票代发人 enepAu-="p
account balance 帐户余额；帐户结余 25KZe s)
account book 帐簿 yU lQPrNX
account collected in advance 预收款项 oW9rl]+
account current book 往来帐簿 7!r`DZ"yF
account of after-acquired property 事后取得的财产报告 AFA*_9Ut
account of defaulter 拖欠帐目 c8W=Is`
account payable 应付帐款 .Cd$=v6
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )[Cm*Xxa$
account receivable 应收帐款 +N!{(R:"v}
account receivable report 应收帐款报表 2UJ0%k
account statement 结单；帐单；会计财务报表 |pg5m*h
account title 帐户名称；会计科目 aDEP_b;
accountant's report 会计师报告 O&%T_Zk@@
Accountant's Report Rules 会计师报告规则 :
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accounting and auditing procedure 会计与审计程序；会计与核数程序 l O@Ba;x
Accounting Arrangements 《会计安排》 X28WQdP,7
accounting basis 会计基础 sZ$ ~ abX
accounting by Official Receiver 破产管理署署长呈交的帐目 D(GHkS*0q
Accounting Circular 《会计通告》 OOwJ3I >]>
accounting class 会计类别 t, YAk
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accounting date 记帐日期；会计结算日期 <6
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accounting for money 款项核算 S-dV
Accounting Officer 会计主任 0:S)2"I58p
accounting period 会计报告期；会计期 arr
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accounting policy 会计政策；会计方针 ]d(}b>gR~(
accounting practice 会计惯例 L0~O6*b
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accounting principle 会计准则 $*ZHk0
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accounting record 会计记录 v#G ^W
accounting report 会计报告 9_ $Odc%]
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J' v|^`bE
Accounting Society of China 中国会计学会 Fb-TCq1y#
accounting statement 会计报表 hR{Zh>
accounting system 会计制度；会计系统 &*-2k-16
accounting transaction 会计事项；帐务交易 Grv| Wuli
accounting treatment 会计处理 ,B!Q
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accounting year 会计年度 <GEn9;\
accretion 增值；添加 upKrr
accrual 应计项目；应累算数目 \aozecpC`
accrual basis 应计制；权责发生制 aT[7L9Cw
accrual basis accounting 应计制会计；权责发生制会计 }(6k7{,Gw,
accrue 应累算；应计 "yk%/: G+
accrued benefit 应累算利益 A ed"J5[a
accrued charges 应计费用 #a:C=GV;4
accrued cumulative preference share dividend 应累算的累积优先股股息 0:p#%Nvg
accrued expenses 应累算费用 R~([
accrued interest payable 应付利息；应计未付利息 \x}UjHYIc&
accrued interest receivable 应收利息；应计未收利息 =7> ~u
accrued right 累算权益 R PQ)0 .O7
accruing profit 应累算的利润 .(ir2g
accumulated fiscal reserve 累积财政储备 [5-5tipvWp
accumulated profit 累积利润；滚存溢利 J>Ha$1}u/
accumulated reserve 累积储备 Ckp=d
accumulation of surplus income 累积收益盈余 ! 8].Z"5J
acquired assets 既得资产 I&c#U+-A '
acquisition 收购；购置；取得 Y@eUvz
acquisition cost 购置成本 7\ lb+^$
acquisition expenses 购置费用 +V^_ksi\
acquisition of 100% interest 收购全部股权 CTYkjeej
acquisition of control 取得控制权 i :7 2FVo
acquisition of fixed assets 购置固定资产 9OB PFF
acquisition of shell “买壳” g(^l>niF:
acquisition price 收购价 PHkvt!uH
act of God 天灾 T~Cd=s(T"
acting partner 执事合伙人 2 )YLs5>W%
active market 买卖活跃的市场；交投畅旺的市场；旺市 D?R z|
active partner 积极参与的合伙人 JZ
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active trading 交投活跃 +l \Dp
actual circulation 实际流通 I6_+3}Hm{
actual cost 实际成本 I5,Fh>
actual expenditure 实际开支；实际支出 @ Ia ~9yOY
actual income 实际入息；实际收入；实际收益 l(W3|W#P
actual market 现货市场 i^(<E0vS
actual price 现货价；实际价格 &X P 0
actual profit 实际利润 _JS'~ JO3{
actual quotation 实盘；实际价位；实际报价 = v-D}eJQ=
actual year basis 按实际年度计算 Uan ;}X 7@
actuals 实货 ececN{U/
actuarial investigation 精算调查 9 )qx0
actuarial principle 精算原则 vbp )/I-h
actuarial report 精算师报告 @B6[RZ R
Actuarial Society of Hong Kong 香港精算学会 ;uy/Vc5,Y
actuarial valuation 精算师估值 `4MPXfoBL
actuary 精算师 3 0Z;}<)9
ad referendum agreement 暂定协议；有待覆核的协定 AF
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ad valorem duty 从价税；按值征税 ~JJv 2
ad valorem duty system 从价税制 jiat5
ad valorem fee 从价费 $Fj7'@1(
ad valorem tariff 从价关税 [(XKqiSV
additional allowance 额外免税额 x8[8z^BV?e
additional amount for unexpired risk 未过期风险的额外款额 /+iaw~={"
additional assessable profit 补加应评税利润 Qa=;Elp:[
additional assessment 补加评税 'JydaF~>
additional commitment 额外承担 ;F
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additional commitment vote 额外承担拨款 `Cc< K8s8
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7@\iBmr6
additional dependent parent allowance 供养父母额外免税额 Bs
hS@"8r
additional provision 额外拨款 (`& g
additional stamp duty 附加印花税 B^
h!F8DC
additional tax 补加税罚款；补加税款 @4pN4v8U
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P&K~wP]
adjudged bankrupt 被裁定破产 A+'j@c\&!
adjudicated bankrupt 裁定破产人 > 01k
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adjudication fee 裁定费；评定印花税额手续费；评估契据费 YeQX13C "Z
adjudication of bankruptcy 裁定破产；宣告破产 ;rX4${h
adjudication of insolvency 裁定无力偿还债务 *-7 O|
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adjusted actual 经调整的实数；调整后的实数 Kxq~,g=t
adjusted current assets 经调整的流动资产；调整后的流动资产 f`Nu] #i
adjusted figure 经调整的数字；调整后的数额 OP @PB|
adjusted liabilities 经调整的负债；调整后的负债 2&M
8Wb#
adjusted loss 经调整的亏损；调整后的亏损 V
H/_0
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 E?V:dr
adjusted profit 经调整的利润；调整后的利润 "(5M }5D
adjusted surplus 经调整的盈余额；调整后的盈余额 %}@^[E)
adjusted value 经调整的价值；调整后的价值 vCJjZ%eO%D
adjustment 调整；修订；理算〔保险〕 s<myZ T$
adjustment centre 调剂中心 ppxu\a
adjustment lag 调整过程的时间差距；调整时差 T
SOt$7-
adjustment mechanism 调整机制 4H'9y3dk
adjustment of loss 亏损调整 n %Fa;!S
adjustment process 调整过程；调整程序 /2c?+04+
adjustment range 调整幅度 0F"xU1z,
administered exchange rate 受管制汇率 ^vzNs>eJ
