A: Fr
VD~;
B< o i,S
A share Ａ股；甲类股份 -uh
/W=Q1R
abatement of tax 减税；减扣免税额 A ^~ \
ABN AMRO Bank N.V. 荷兰银行 rF5<x3
above-the-line expenditure 线上项目支出；经常预算支出 m r;WxxO5
above-the-line receipt 线上项目收入；经常预算收入 x&f? c=\F
ABSA Asia Limited 南非联合亚洲有限公司 %=| I;kI?
absolute change 绝对数值变更
$% jV%k
absolute expenditure 实际开支 v\<`"
absolute guideline figure 绝对准则数字 JRG7<s $
absolute interest 绝对权益 gC'GZi^
absolute order of discharge 绝对破产解除令 E{FN sa
absolute profit margin 绝对利润幅度 Ao,lEjN I
absolute value 实值；绝对值 6L4B$'&KQZ
absolutely vested interest 绝对既得权益 H< qR^a
absorbed cost 已吸收成本；已分摊成本 3U} z?gP[
absorption 吸收；分摊；合并 lUp 7#q
absorption rate 吸收率；摊配率；分摊率 jHFdDw| N`
ACB Finance Limited 亚洲商业财务有限公司 R; I B o
acceptable form of reciprocity 合理的互惠条件 m1frN#3
acceptable rate 适当利率；适当汇率 KJ-D|N,8@^
acceptance agreement 承兑协议 Sw0~6RZ
acceptance for honour 参加承兑 x|Q6[ Y
acceptor 承兑人；接受人；受票人 HO wJ 2L
acceptor for honour 参加承兑人 Hv%a\WNS1
accident insurance 意外保险
SI@ I
Accident Insurance Association of Hong Kong 香港意外保险公会 \Q#F&q0
accident insurance scheme 意外保险计划 2Aff3]-:Gd
accident year basis 意外年度基准 $[ z*M Q
accommodation 通融；贷款 H6~QSe0l
accommodation bill 通融票据；空头票据 |#S!qnXB
accommodation party 汇票代发人 QN0Ik 2L
account balance 帐户余额；帐户结余 7%0PsF _
account book 帐簿 `a<G7
account collected in advance 预收款项 VJ wzYl
account current book 往来帐簿 LEk
W ^Mv
account of after-acquired property 事后取得的财产报告 ;8U NM
account of defaulter 拖欠帐目 2#sE\D
account payable 应付帐款 thkL<
account payee only [A/C payee only] 只可转帐；存入收款人帐户
vH
` u
account receivable 应收帐款 5 1 L:%Af
account receivable report 应收帐款报表 F n 6>n04v
account statement 结单；帐单；会计财务报表 398%16 }
account title 帐户名称；会计科目 c.NAUe_3
accountant's report 会计师报告 96 C|R
Accountant's Report Rules 会计师报告规则 q7X /"Df x
accounting and auditing procedure 会计与审计程序；会计与核数程序
lPx4I
Accounting Arrangements 《会计安排》 cz.-cuD[iD
accounting basis 会计基础 6n <:ph,h;
accounting by Official Receiver 破产管理署署长呈交的帐目 eoow]me
Accounting Circular 《会计通告》 }"_S; [ {d
accounting class 会计类别 R$v{ p[
accounting date 记帐日期；会计结算日期 y|c]r!A
accounting for money 款项核算 1!,lI?j,
Accounting Officer 会计主任
_ 57m] ;&
accounting period 会计报告期；会计期 hYF<W n3L
accounting policy 会计政策；会计方针 x"*u98&3
accounting practice 会计惯例 VNaa(Q
accounting principle 会计准则 8r+R~{
accounting record 会计记录 \O@,v0?R
accounting report 会计报告 C
< ]rY
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3_ObCsJ#,
Accounting Society of China 中国会计学会 :Iw)xd1d}\
accounting statement 会计报表 ;c lF
\K>
accounting system 会计制度；会计系统 k4s >sd3 5
accounting transaction 会计事项；帐务交易 ~^:/t<N
accounting treatment 会计处理 / [:@j+n\
accounting year 会计年度 389T6sP]
accretion 增值；添加
S+_}=25
accrual 应计项目；应累算数目 |Q.t]TR'P
accrual basis 应计制；权责发生制 ' ^n2]<
accrual basis accounting 应计制会计；权责发生制会计 n
omtP }
accrue 应累算；应计 Spt[b.4m F
accrued benefit 应累算利益 OP%h`
accrued charges 应计费用 NC|&7qQ
accrued cumulative preference share dividend 应累算的累积优先股股息 &A]*"lt|w
accrued expenses 应累算费用 8K7zh.E
accrued interest payable 应付利息；应计未付利息 @UE0. R<
accrued interest receivable 应收利息；应计未收利息 kR9G;IZ8s
accrued right 累算权益 zZGPA j
accruing profit 应累算的利润 T&6{|IfM_
accumulated fiscal reserve 累积财政储备 +u:8#!X$RD
accumulated profit 累积利润；滚存溢利 ?}bSQ)b
accumulated reserve 累积储备 t&eY+3y,T
accumulation of surplus income 累积收益盈余 i%D/@$\D6
acquired assets 既得资产 ,m9Nd "6\
acquisition 收购；购置；取得 ~`u?|+*BO
acquisition cost 购置成本 ^s_E |~U
acquisition expenses 购置费用 ]Y}faW(&Y
acquisition of 100% interest 收购全部股权 coiTVDwA
acquisition of control 取得控制权
YNH>^cD1
acquisition of fixed assets 购置固定资产 uF
W4A
acquisition of shell “买壳” Yk 6f r~b
acquisition price 收购价 C5*j0}
act of God 天灾 ;xXHSxa:=W
acting partner 执事合伙人 g=:%j5?.e
active market 买卖活跃的市场；交投畅旺的市场；旺市 L5]*ZCDv
active partner 积极参与的合伙人 rKP"
|+^
active trading 交投活跃 {M$mrmG
actual circulation 实际流通 =3 }@\f#
actual cost 实际成本 v$owG-_><
actual expenditure 实际开支；实际支出 > rB7ms/@E
actual income 实际入息；实际收入；实际收益 3 -FS} {,
actual market 现货市场 o>\j c
actual price 现货价；实际价格 _bMD |
actual profit 实际利润 ^kch]?
actual quotation 实盘；实际价位；实际报价 6JSa:Q>,
actual year basis 按实际年度计算 na?jCq9C
actuals 实货 Gg{@]9
actuarial investigation 精算调查 jCtl
]
actuarial principle 精算原则 U^snb6\5
actuarial report 精算师报告 #J q@p_T"
Actuarial Society of Hong Kong 香港精算学会 +d2+w1o^V
actuarial valuation 精算师估值 A!ba
_14
actuary 精算师 jgs kK
ad referendum agreement 暂定协议；有待覆核的协定 f]0kG
ad valorem duty 从价税；按值征税 gOx4qxy/m|
ad valorem duty system 从价税制 pz:$n_XC}
ad valorem fee 从价费 J3}^\k=p"
ad valorem tariff 从价关税 EN+WEMro
additional allowance 额外免税额 '.#KkvE##
additional amount for unexpired risk 未过期风险的额外款额 ? L s]k
additional assessable profit 补加应评税利润 X.o[=E
additional assessment 补加评税 \V7Hi \ )
additional commitment 额外承担 6T;C
+Y$
additional commitment vote 额外承担拨款 C'
o4Su#
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5 lxC**NA
additional dependent parent allowance 供养父母额外免税额 K}1>n2P
additional provision 额外拨款 wpb6F '
additional stamp duty 附加印花税 / d0LD
additional tax 补加税罚款；补加税款 ygd'Nh!@
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <T+Pw7X
adjudged bankrupt 被裁定破产 X:j&+d2g0/
adjudicated bankrupt 裁定破产人 3S_KycE{
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =3a`NO5!
adjudication of bankruptcy 裁定破产；宣告破产 /7h}_zs6
adjudication of insolvency 裁定无力偿还债务 Mzt T/31S
adjusted actual 经调整的实数；调整后的实数 h%E25in
adjusted current assets 经调整的流动资产；调整后的流动资产 IgLP=mqcWK
adjusted figure 经调整的数字；调整后的数额 _ 0oZgt)
adjusted liabilities 经调整的负债；调整后的负债 5\S)8j `8
adjusted loss 经调整的亏损；调整后的亏损 cJ&l86/l1
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 "3Ag+>tuRW
adjusted profit 经调整的利润；调整后的利润 E IsA2 f
adjusted surplus 经调整的盈余额；调整后的盈余额 s%H5Qa+Uh
adjusted value 经调整的价值；调整后的价值 xPq3Sfg`A
adjustment 调整；修订；理算〔保险〕 1k-^LdDj
adjustment centre 调剂中心 G"O %u|7
adjustment lag 调整过程的时间差距；调整时差 .^,fw=T|1
adjustment mechanism 调整机制
vF ]?i
adjustment of loss 亏损调整 [\ @!~F{
adjustment process 调整过程；调整程序 b1\z&IdC
adjustment range 调整幅度 f2uog$H k
administered exchange rate 受管制汇率 n"@3d.21
