A: tu@- +< *
[H9<J dUZ
A share Ａ股；甲类股份 C43I(.2g
abatement of tax 减税；减扣免税额 7Up-a^ k^`
ABN AMRO Bank N.V. 荷兰银行
J-azB i
above-the-line expenditure 线上项目支出；经常预算支出 %U .x9UL
above-the-line receipt 线上项目收入；经常预算收入 _5p]Arg?}&
ABSA Asia Limited 南非联合亚洲有限公司 V`i (vC(
absolute change 绝对数值变更 .m%5Esx
absolute expenditure 实际开支 J-G)mvkv
absolute guideline figure 绝对准则数字 %,@e- &>
absolute interest 绝对权益 Se\iM s
absolute order of discharge 绝对破产解除令 X'%BS
absolute profit margin 绝对利润幅度 P]2 /}\f
absolute value 实值；绝对值 :xO43z
absolutely vested interest 绝对既得权益 pN)>c,
absorbed cost 已吸收成本；已分摊成本 . S;o#Zw*R
absorption 吸收；分摊；合并 & $#NV@
absorption rate 吸收率；摊配率；分摊率 y 1Wb/ d
ACB Finance Limited 亚洲商业财务有限公司 kFT*So`'
acceptable form of reciprocity 合理的互惠条件 Dr(;
A>?qG
acceptable rate 适当利率；适当汇率 -- IewW
acceptance agreement 承兑协议 4{ZVw/VP,-
acceptance for honour 参加承兑 CG J_k?h
acceptor 承兑人；接受人；受票人 ]n'.}"8Kn
acceptor for honour 参加承兑人 B[f:T%
accident insurance 意外保险 ;2MdvHhz1
Accident Insurance Association of Hong Kong 香港意外保险公会 V,\ }|_ GY
accident insurance scheme 意外保险计划 OU^I/TU
accident year basis 意外年度基准 (tT%rj!
accommodation 通融；贷款 I8IH\5k
accommodation bill 通融票据；空头票据 G[fg!vig#7
accommodation party 汇票代发人 `d
x.<R#,
account balance 帐户余额；帐户结余 M?n}{0E4
account book 帐簿 X*bOE}
account collected in advance 预收款项 `}}|QP5xG
account current book 往来帐簿 V.yDZ
"
account of after-acquired property 事后取得的财产报告 O-~
cj7
0\
account of defaulter 拖欠帐目 p}K+4z
account payable 应付帐款 U9 % ^gC
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1pN8,[hyR7
account receivable 应收帐款 ZLf(m35
account receivable report 应收帐款报表 \!0~$?_)P
account statement 结单；帐单；会计财务报表 )sK _k
U{\
account title 帐户名称；会计科目 JiXN"s^mcb
accountant's report 会计师报告 Z^K WYe'w
Accountant's Report Rules 会计师报告规则 fq):'E)
accounting and auditing procedure 会计与审计程序；会计与核数程序 4s <Z KU
Accounting Arrangements 《会计安排》 y>r^ MQ
accounting basis 会计基础 9IacZ
accounting by Official Receiver 破产管理署署长呈交的帐目 _PP-'^ U
Accounting Circular 《会计通告》 ' X_%m~}N
accounting class 会计类别 i^4i]+
accounting date 记帐日期；会计结算日期 wqX!7rD/g)
accounting for money 款项核算 cz$*6P<9J
Accounting Officer 会计主任 q _:7uQ
accounting period 会计报告期；会计期 uL~.#Y_jQ
accounting policy 会计政策；会计方针 w (ev=)7<
accounting practice 会计惯例 :<1PCX2
accounting principle 会计准则 Xc
g+ SOB
accounting record 会计记录 N'21I$ D
accounting report 会计报告 _w%{yF6
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "`[4(j
Accounting Society of China 中国会计学会 &iJ vkt
accounting statement 会计报表 ;`a~9uG
accounting system 会计制度；会计系统 HLq2a vs\
accounting transaction 会计事项；帐务交易 XNl!?*l5?l
accounting treatment 会计处理 ? 8S~R
accounting year 会计年度 ^Uik{ x
accretion 增值；添加 t h{Ib@o
accrual 应计项目；应累算数目 T
{F
' Y%
accrual basis 应计制；权责发生制 U/\LOIs
accrual basis accounting 应计制会计；权责发生制会计 CraD
accrue 应累算；应计 w PJA+
accrued benefit 应累算利益 pJ@->V_
accrued charges 应计费用 5d)\Z0s
accrued cumulative preference share dividend 应累算的累积优先股股息 V?jot<|$
accrued expenses 应累算费用 bp P
3#~
K
accrued interest payable 应付利息；应计未付利息 ,sp( (SF]1
accrued interest receivable 应收利息；应计未收利息 u#$s O;8s
accrued right 累算权益 !X F:.|
accruing profit 应累算的利润 ?T'a{ ~]R
accumulated fiscal reserve 累积财政储备 su~J :~q
accumulated profit 累积利润；滚存溢利 ):5H,B+Vr&
accumulated reserve 累积储备 ^4a|gc
accumulation of surplus income 累积收益盈余 ,T+.xB;Q@
acquired assets 既得资产 14h0$7
acquisition 收购；购置；取得 *p^*>~i9)
acquisition cost 购置成本 e:n3@T,R
acquisition expenses 购置费用 [-3x *?Ju
acquisition of 100% interest 收购全部股权 l -6W]\v Z
acquisition of control 取得控制权 L: UPS&)
acquisition of fixed assets 购置固定资产 kfkca j4l]
acquisition of shell “买壳” p8E6_ %Rw
acquisition price 收购价 hx;0h&L
act of God 天灾 [nB4s+NX
acting partner 执事合伙人 z?C& ,mv
active market 买卖活跃的市场；交投畅旺的市场；旺市 I@I- QiI
active partner 积极参与的合伙人 2P ? |'U
active trading 交投活跃 <+p {U(
actual circulation 实际流通 Q bEb}
Jt
actual cost 实际成本 KU87WpjX
actual expenditure 实际开支；实际支出 [CG*o>n&|
actual income 实际入息；实际收入；实际收益 j\uPOn8k
actual market 现货市场
g6;a2
actual price 现货价；实际价格 *orP{p -U
actual profit 实际利润 5uL !Ae
actual quotation 实盘；实际价位；实际报价 PO ]c&}/
actual year basis 按实际年度计算 <USr $
actuals 实货 T^
RYN
actuarial investigation 精算调查 V7,;N@FL
actuarial principle 精算原则 - D^v:aC
actuarial report 精算师报告 |SwW*C
Actuarial Society of Hong Kong 香港精算学会 h@D!/PS
actuarial valuation 精算师估值 #Dl=K <I
actuary 精算师 RhS oD.Da
ad referendum agreement 暂定协议；有待覆核的协定 *nV*WU S3
ad valorem duty 从价税；按值征税 `SG 8w_
ad valorem duty system 从价税制 e!1am%aE
ad valorem fee 从价费 bA(-7l?
ad valorem tariff 从价关税 kD_616
additional allowance 额外免税额 D
+CP?} /
additional amount for unexpired risk 未过期风险的额外款额 ^eCMATE
additional assessable profit 补加应评税利润 N/r8joi#
additional assessment 补加评税 crr#tad.
additional commitment 额外承担 8'0I$Qa4
additional commitment vote 额外承担拨款 rLI );!^-
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [Qn$i/ ` J
additional dependent parent allowance 供养父母额外免税额 _K<Z
additional provision 额外拨款
sf'+;
additional stamp duty 附加印花税 JnXVI!+JDL
additional tax 补加税罚款；补加税款 = g$>]AE
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fO 6Jug
adjudged bankrupt 被裁定破产 KDJ-IXoU
adjudicated bankrupt 裁定破产人 V})b.\"F
adjudication fee 裁定费；评定印花税额手续费；评估契据费 p JM&R<i:
adjudication of bankruptcy 裁定破产；宣告破产 3mLtnRX[m
adjudication of insolvency 裁定无力偿还债务 ZRj&k9D^U
adjusted actual 经调整的实数；调整后的实数 :o}LJc)|
adjusted current assets 经调整的流动资产；调整后的流动资产 t}f,j^ `e
adjusted figure 经调整的数字；调整后的数额 g6 6SCr}
adjusted liabilities 经调整的负债；调整后的负债 CP6xyXOlPB
adjusted loss 经调整的亏损；调整后的亏损 0z`-fQfK
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 Q<fDtf }
adjusted profit 经调整的利润；调整后的利润 =4:]V\o):'
adjusted surplus 经调整的盈余额；调整后的盈余额 9"b
=W@
adjusted value 经调整的价值；调整后的价值 `z?h=
&N
adjustment 调整；修订；理算〔保险〕 'XW9+jj)/
adjustment centre 调剂中心 gEkH5|* Y
adjustment lag 调整过程的时间差距；调整时差 -=a,FDeR
adjustment mechanism 调整机制 cxn*!TwDs
adjustment of loss 亏损调整 ?j@(1",=&
adjustment process 调整过程；调整程序 tY!GJusd
adjustment range 调整幅度 oS#PBql4
administered exchange rate 受管制汇率 zF#:Uc`C5U
