A: wv&%0 9U
E~c>LF_]Q
A share Ａ股；甲类股份 lXu6=r
abatement of tax 减税；减扣免税额 tS3{y*yi
ABN AMRO Bank N.V. 荷兰银行 rL6Y4u0e%
above-the-line expenditure 线上项目支出；经常预算支出 [^\HP] *Q{
above-the-line receipt 线上项目收入；经常预算收入 !<4 =@
ABSA Asia Limited 南非联合亚洲有限公司 Y
i`wj^
absolute change 绝对数值变更 Hni?r!8r
absolute expenditure 实际开支 s )7sgP
absolute guideline figure 绝对准则数字 *#sY-G d
absolute interest 绝对权益 b
(" M8}o
absolute order of discharge 绝对破产解除令 k '-5&Q
absolute profit margin 绝对利润幅度 n4DK LAl
absolute value 实值；绝对值 ]+@I] \S4
absolutely vested interest 绝对既得权益 $5J~4B"%3
absorbed cost 已吸收成本；已分摊成本 ew|e66Tw$
absorption 吸收；分摊；合并 n~?n+\.&a
absorption rate 吸收率；摊配率；分摊率 Cg];UB}k
ACB Finance Limited 亚洲商业财务有限公司 7H_*1_%ZQ
acceptable form of reciprocity 合理的互惠条件 Qjd<%!]+\
acceptable rate 适当利率；适当汇率 'E kuCL
acceptance agreement 承兑协议 [> L L
acceptance for honour 参加承兑 h)sQ3B.}A
acceptor 承兑人；接受人；受票人 rHD_ sC*
acceptor for honour 参加承兑人 1YvE/<6
accident insurance 意外保险 bt 0Q6v5
Accident Insurance Association of Hong Kong 香港意外保险公会 71OQ?fc
accident insurance scheme 意外保险计划 ?m :,hI
accident year basis 意外年度基准 tZ_D.syBAc
accommodation 通融；贷款 "\l#q $1h
accommodation bill 通融票据；空头票据 ]O+W+h{]
accommodation party 汇票代发人 )LjW=; (b
account balance 帐户余额；帐户结余 .dTXC'
account book 帐簿 9<-7AN}Z
account collected in advance 预收款项 ,p9
>/)l
account current book 往来帐簿 j5bp
)U
account of after-acquired property 事后取得的财产报告 w ;xbQZ|+
account of defaulter 拖欠帐目 oS#PBql4
account payable 应付帐款 zF#:Uc`C5U
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +`l)W`zX
account receivable 应收帐款 ^#)]ICV
account receivable report 应收帐款报表 fW3NH7aUG
account statement 结单；帐单；会计财务报表 &W$s-qf".
account title 帐户名称；会计科目 G?5Vj_n
accountant's report 会计师报告 K)s{D ] B
Accountant's Report Rules 会计师报告规则 Q;y)6+VU4
accounting and auditing procedure 会计与审计程序；会计与核数程序 UA(&_ -C\
Accounting Arrangements 《会计安排》 3&KRG}5
accounting basis 会计基础 YzeNr*
accounting by Official Receiver 破产管理署署长呈交的帐目 USJk
*
Accounting Circular 《会计通告》 0^ >b=a
accounting class 会计类别 4)NbQ[
accounting date 记帐日期；会计结算日期 2d JP|T9H
accounting for money 款项核算 r Zg(%6@
Accounting Officer 会计主任 Ktn:6=,
accounting period 会计报告期；会计期
EdC/]
accounting policy 会计政策；会计方针 L(t!C~3
accounting practice 会计惯例 Oe"nNvu/
accounting principle 会计准则 'QC '*Hl
accounting record 会计记录 kKz>]t"A
accounting report 会计报告 ;U]Ym48
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k8E{pc6;
Accounting Society of China 中国会计学会 wL~- k
accounting statement 会计报表 ! YENJJ
accounting system 会计制度；会计系统 {YF(6wVl
accounting transaction 会计事项；帐务交易 I T ?~`vi
accounting treatment 会计处理 xt1Ug~5
accounting year 会计年度 1Ms_ 2
accretion 增值；添加 bO+]1nZ.
accrual 应计项目；应累算数目 \t?rHB3"
accrual basis 应计制；权责发生制 i>%A0.9
accrual basis accounting 应计制会计；权责发生制会计 k\ KI#.>
accrue 应累算；应计 *~Sv\L
accrued benefit 应累算利益 rBZ0Fx$
/[
accrued charges 应计费用 @|EWif|
accrued cumulative preference share dividend 应累算的累积优先股股息
G|.6%-
accrued expenses 应累算费用 !v<` ^`x9I
accrued interest payable 应付利息；应计未付利息 {iYrC m[_
accrued interest receivable 应收利息；应计未收利息
4n6t(/]b<
accrued right 累算权益 R^&.:;Wi>
accruing profit 应累算的利润 "X \Yp_g
accumulated fiscal reserve 累积财政储备 AwWo,Y399h
accumulated profit 累积利润；滚存溢利 '9@AhiNV
accumulated reserve 累积储备 >9< YQ(
accumulation of surplus income 累积收益盈余 S9%ZeM +
acquired assets 既得资产 U <I]_]
acquisition 收购；购置；取得 uP$C2glyz
acquisition cost 购置成本 d9q`IZqee
acquisition expenses 购置费用 V@r V +s
acquisition of 100% interest 收购全部股权 1 ' f&
acquisition of control 取得控制权 =d#(n M*
acquisition of fixed assets 购置固定资产 I+W:}}"j
acquisition of shell “买壳” W<>R;~)
acquisition price 收购价 wWQt
act of God 天灾 m,V"S(A
acting partner 执事合伙人 ~Z' /b|x<3
active market 买卖活跃的市场；交投畅旺的市场；旺市 %>Mcme>(W
active partner 积极参与的合伙人 .S*VYt%K7
active trading 交投活跃 6G7+&g`
actual circulation 实际流通 ko ~D;M:
actual cost 实际成本 [xo-ZDIoG
actual expenditure 实际开支；实际支出 13fyg7^JP
actual income 实际入息；实际收入；实际收益 epgAfx-_OH
actual market 现货市场 Q'rgh+6
actual price 现货价；实际价格 V I]~uTV
actual profit 实际利润 W/<Lp+p
actual quotation 实盘；实际价位；实际报价 ^Q9K] Vo
actual year basis 按实际年度计算 mC}
b>\
actuals 实货 uc aa; zj
actuarial investigation 精算调查 TeKU/&fkc
actuarial principle 精算原则 IO7 cRg'-F
actuarial report 精算师报告 ( 'Ha$O72
Actuarial Society of Hong Kong 香港精算学会 BAojP1}+,
actuarial valuation 精算师估值 Zs2;VW4RW
actuary 精算师 Zi{vEI ]
ad referendum agreement 暂定协议；有待覆核的协定 YRQ?: a{H
ad valorem duty 从价税；按值征税 Ffig0K+ `
ad valorem duty system 从价税制 ~d-Q3n?zR
ad valorem fee 从价费 XZT| ID_u"
ad valorem tariff 从价关税 'LYN{
additional allowance 额外免税额 <[vsG Ubc
additional amount for unexpired risk 未过期风险的额外款额 #j'7\SV
additional assessable profit 补加应评税利润 (t5vBUj
additional assessment 补加评税 'EC0|IT)c
additional commitment 额外承担 Q w)U
additional commitment vote 额外承担拨款 1 d OB|
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `NfwW:
additional dependent parent allowance 供养父母额外免税额 rJ(A O' =
additional provision 额外拨款 q);oO\<
additional stamp duty 附加印花税 NIHcX6Nw
additional tax 补加税罚款；补加税款 A<IV"bo
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]e$n ;tuW
adjudged bankrupt 被裁定破产 Z%JAX>v&B
adjudicated bankrupt 裁定破产人 R)-~5"}~
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0-p
%.}GE
adjudication of bankruptcy 裁定破产；宣告破产 q8MyEoc:n
adjudication of insolvency 裁定无力偿还债务 MAQ-'s@
adjusted actual 经调整的实数；调整后的实数 9Y?`` QBN
adjusted current assets 经调整的流动资产；调整后的流动资产 ' p)DJUwt
adjusted figure 经调整的数字；调整后的数额 pm 2]
adjusted liabilities 经调整的负债；调整后的负债 &5*t*tI
adjusted loss 经调整的亏损；调整后的亏损 ?*6Q ;.f<
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 *ZIX76y<!A
adjusted profit 经调整的利润；调整后的利润 P MI?PC[;
adjusted surplus 经调整的盈余额；调整后的盈余额 zXk^u gFy
adjusted value 经调整的价值；调整后的价值 h6?o)Q>N
adjustment 调整；修订；理算〔保险〕 JsEnhE}]
adjustment centre 调剂中心 ,{_56j^d,
adjustment lag 调整过程的时间差距；调整时差 %qEp{itq
adjustment mechanism 调整机制 89t"2|9 u
adjustment of loss 亏损调整 Gp=V%w\FDW
adjustment process 调整过程；调整程序 `Om
W# \
adjustment range 调整幅度 Zzmo7kFx3
administered exchange rate 受管制汇率 +0%Y.O /{
