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SB
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A share Ａ股；甲类股份 \Ub=Wm\
abatement of tax 减税；减扣免税额 S<" T:Y &
ABN AMRO Bank N.V. 荷兰银行 A<esMDX
above-the-line expenditure 线上项目支出；经常预算支出 Q%6Lc .i
above-the-line receipt 线上项目收入；经常预算收入 71i".1l{K
ABSA Asia Limited 南非联合亚洲有限公司 8w & A89
absolute change 绝对数值变更 b d],fNgJ
absolute expenditure 实际开支 .
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absolute guideline figure 绝对准则数字 D^1H(y2zp
absolute interest 绝对权益 tkr RdCq
absolute order of discharge 绝对破产解除令 ^ s< p5V
absolute profit margin 绝对利润幅度 };%l <Ui;
absolute value 实值；绝对值 o< T _Pjp
absolutely vested interest 绝对既得权益 l!z0lh- J
absorbed cost 已吸收成本；已分摊成本 0KknsP 7
absorption 吸收；分摊；合并 H2oAek(
absorption rate 吸收率；摊配率；分摊率 n DLr17
ACB Finance Limited 亚洲商业财务有限公司 =bm<>h 7.)
acceptable form of reciprocity 合理的互惠条件 |ho|Kl `=
acceptable rate 适当利率；适当汇率 |/B2Bm
acceptance agreement 承兑协议 -x i]~svg
acceptance for honour 参加承兑 T^9k,J(rM
acceptor 承兑人；接受人；受票人 Bd
8 ,~8
acceptor for honour 参加承兑人 V 4Y w"J
accident insurance 意外保险 ptXCM[Z+
Accident Insurance Association of Hong Kong 香港意外保险公会 .<8kDyi m
accident insurance scheme 意外保险计划 V6%J9+DK
accident year basis 意外年度基准 &y-(UOqbkP
accommodation 通融；贷款 gKK*`
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accommodation bill 通融票据；空头票据 PfKIaW <
accommodation party 汇票代发人 {1
fva^O
account balance 帐户余额；帐户结余 {L 7O{:J
account book 帐簿 :BFecS&i5
account collected in advance 预收款项 lc%2fVG-e
account current book 往来帐簿 '{9
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account of after-acquired property 事后取得的财产报告 z)$ X/v
account of defaulter 拖欠帐目
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account payable 应付帐款 &sJZSrk|
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ! 9+xKr99
account receivable 应收帐款 = 1' / ?
account receivable report 应收帐款报表 E>xd*23+\
account statement 结单；帐单；会计财务报表 "0 al"?
account title 帐户名称；会计科目 ^F @z +q
accountant's report 会计师报告 ~4YU
Accountant's Report Rules 会计师报告规则 9\F:<Bf$#
accounting and auditing procedure 会计与审计程序；会计与核数程序 Qp9)Rc5
Accounting Arrangements 《会计安排》 (gd+-o4
accounting basis 会计基础 A*)G . o:
accounting by Official Receiver 破产管理署署长呈交的帐目 XD>(M{~
Accounting Circular 《会计通告》 S+LE ASOr
accounting class 会计类别 jr$]kLY
accounting date 记帐日期；会计结算日期 P9j[
NEV
accounting for money 款项核算
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Accounting Officer 会计主任 EMy Med_
accounting period 会计报告期；会计期 ^(5Up=.EA
accounting policy 会计政策；会计方针 u;$g1 3
accounting practice 会计惯例 oZ% rzLH
accounting principle 会计准则 +AVYypql8K
accounting record 会计记录 t
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accounting report 会计报告 ,r<!30~f
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8 /3`rEW
Accounting Society of China 中国会计学会 Qo7]fnnaV
accounting statement 会计报表 / (#;(]
accounting system 会计制度；会计系统 x^_(gve :
accounting transaction 会计事项；帐务交易 4RgEN!d?H
accounting treatment 会计处理 `Oxo@G*@}W
accounting year 会计年度 mx`C6G5
accretion 增值；添加 HFV4S]
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accrual 应计项目；应累算数目 UOTM>d1P
accrual basis 应计制；权责发生制 \-A=??@H
accrual basis accounting 应计制会计；权责发生制会计 C^sHj5 \(
accrue 应累算；应计 C( ( 7
accrued benefit 应累算利益 ROZOX$XM
accrued charges 应计费用 i}C9
accrued cumulative preference share dividend 应累算的累积优先股股息 *uJcB | KX
accrued expenses 应累算费用 zNe>fZ
accrued interest payable 应付利息；应计未付利息 +S!gS|8P
accrued interest receivable 应收利息；应计未收利息 ESdjDg$[u
accrued right 累算权益
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accruing profit 应累算的利润 4L'dV
accumulated fiscal reserve 累积财政储备 g]B!
29M
accumulated profit 累积利润；滚存溢利 y %* hHnGd
accumulated reserve 累积储备 7s#,.(s
accumulation of surplus income 累积收益盈余 lCmT
m
acquired assets 既得资产 >>}4b2U
acquisition 收购；购置；取得 e
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acquisition cost 购置成本 f=0U&~
acquisition expenses 购置费用 5r#0 /1ym!
acquisition of 100% interest 收购全部股权 #:E}Eby/6I
acquisition of control 取得控制权 ~";GH 20
acquisition of fixed assets 购置固定资产 O5^!\j.WR
acquisition of shell “买壳” l ;TWs_N
acquisition price 收购价 :_ _z?<?(
act of God 天灾 [ 0? *J<d
acting partner 执事合伙人 3C 8cvi[IS
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;0j 8Xj
active partner 积极参与的合伙人 Hggp*(AQK
active trading 交投活跃 M<' AM 4
actual circulation 实际流通 Q
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actual cost 实际成本 >z &|<H%
actual expenditure 实际开支；实际支出 3@'3U?Hin
actual income 实际入息；实际收入；实际收益 fQZ,kl
actual market 现货市场 y7)s0g>%H
actual price 现货价；实际价格 3yT7;~vPj
actual profit 实际利润 C'4gve 7!
actual quotation 实盘；实际价位；实际报价 Y",
:u@R
actual year basis 按实际年度计算 :u}FF"j
actuals 实货 fTn
actuarial investigation 精算调查 "u#T0
actuarial principle 精算原则 QFn
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actuarial report 精算师报告 =u M2l
Actuarial Society of Hong Kong 香港精算学会 OMaG*fb=
actuarial valuation 精算师估值 I)@b#V=
actuary 精算师 <B,z)c
ad referendum agreement 暂定协议；有待覆核的协定 #
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ad valorem duty 从价税；按值征税 g=8}G$su{%
ad valorem duty system 从价税制 .2y2Qm
ad valorem fee 从价费 85$W\d
ad valorem tariff 从价关税 &YAw~1A
additional allowance 额外免税额 .<
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additional amount for unexpired risk 未过期风险的额外款额 zR)9]pJ-
additional assessable profit 补加应评税利润 u 3&9R)J1
additional assessment 补加评税 _0Mt*]L }
additional commitment 额外承担 gQXB=ywF
additional commitment vote 额外承担拨款 lO?d I=}]
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PjL"7^Q&
additional dependent parent allowance 供养父母额外免税额 i+`N0!8lY
additional provision 额外拨款 y _M te
additional stamp duty 附加印花税 y'gIx*6B@
additional tax 补加税罚款；补加税款 Xi^ #F;@sU
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $:v!* 0/
adjudged bankrupt 被裁定破产 7 (}gs?&w
adjudicated bankrupt 裁定破产人 X?p.
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adjudication fee 裁定费；评定印花税额手续费；评估契据费 3 zV{cm0
adjudication of bankruptcy 裁定破产；宣告破产 0~.OMG:=
adjudication of insolvency 裁定无力偿还债务 d(LX;sq?
adjusted actual 经调整的实数；调整后的实数 Wn p \yx`
adjusted current assets 经调整的流动资产；调整后的流动资产 Gag=GHG
adjusted figure 经调整的数字；调整后的数额 G}MJWf Hl
adjusted liabilities 经调整的负债；调整后的负债 UOi[#L@N
adjusted loss 经调整的亏损；调整后的亏损 I /F 3%'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 W <W5ih,#
adjusted profit 经调整的利润；调整后的利润 F=/@D)hND
adjusted surplus 经调整的盈余额；调整后的盈余额 })zYo 7
adjusted value 经调整的价值；调整后的价值 >P@JiR<@\n
adjustment 调整；修订；理算〔保险〕 hj~nLgpN
adjustment centre 调剂中心 a!n |/9
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adjustment lag 调整过程的时间差距；调整时差 *^]lFuX\&E
adjustment mechanism 调整机制 ,U-aZ
adjustment of loss 亏损调整 P5vxQR_*lc
adjustment process 调整过程；调整程序 V(-= @UW
adjustment range 调整幅度 fu}ZOPu
administered exchange rate 受管制汇率 >^<%9{
