A: <XfCQq/
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A share Ａ股；甲类股份 n<x NE %
abatement of tax 减税；减扣免税额 fR4O ^6c:
ABN AMRO Bank N.V. 荷兰银行 [P*w$Hn
above-the-line expenditure 线上项目支出；经常预算支出 r|bvpZV
above-the-line receipt 线上项目收入；经常预算收入 %mda=%Yn
ABSA Asia Limited 南非联合亚洲有限公司 p4|Zz:f
absolute change 绝对数值变更 r}gp{Pf7e
absolute expenditure 实际开支 ON$^_l/c
absolute guideline figure 绝对准则数字 I&} M d73
absolute interest 绝对权益 mxpncM=q
absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度 `GG PkTN
absolute value 实值；绝对值
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absolutely vested interest 绝对既得权益 0CYm%p8 !
absorbed cost 已吸收成本；已分摊成本 qP"<vZ
absorption 吸收；分摊；合并 8-HMKD#V
absorption rate 吸收率；摊配率；分摊率 XOM@Pi#z
ACB Finance Limited 亚洲商业财务有限公司 Cu%|}xq
acceptable form of reciprocity 合理的互惠条件 LZ@4,Uj
acceptable rate 适当利率；适当汇率 U[S#axak
acceptance agreement 承兑协议 iCouGd }
acceptance for honour 参加承兑 XG5mfKMt+
acceptor 承兑人；接受人；受票人 Tv;|K's'
acceptor for honour 参加承兑人 JvHGu&N r!
accident insurance 意外保险 wHQyMq^
Accident Insurance Association of Hong Kong 香港意外保险公会 Z
'%k`F
accident insurance scheme 意外保险计划 7[l
"=
accident year basis 意外年度基准 kCRP?sj
accommodation 通融；贷款 Y dgaZJs
accommodation bill 通融票据；空头票据 !V =s^8nj
accommodation party 汇票代发人 _Z:WgO].
account balance 帐户余额；帐户结余 (+Yerc.NQt
account book 帐簿 /lQGFLZL
account collected in advance 预收款项 nnU
&R
account current book 往来帐簿 T/%s7!E
account of after-acquired property 事后取得的财产报告 BO b#9r
account of defaulter 拖欠帐目 O; qerE?i`
account payable 应付帐款 H1,;Xrm
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :VPZGzK4
account receivable 应收帐款
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account receivable report 应收帐款报表 5]WpH0kzO
account statement 结单；帐单；会计财务报表 \advF KN
account title 帐户名称；会计科目 #^- U|~,
accountant's report 会计师报告 (8<U+)[tPy
Accountant's Report Rules 会计师报告规则 )w8h2=l
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]-$0?/`p8
Accounting Arrangements 《会计安排》 zY<=r.m4
accounting basis 会计基础 7W[}7Y
accounting by Official Receiver 破产管理署署长呈交的帐目 7P`|wNq
Accounting Circular 《会计通告》 05zBB
accounting class 会计类别 ;a/Gs^W
accounting date 记帐日期；会计结算日期 r^ ?Q o
accounting for money 款项核算 :QnN7&j|(w
Accounting Officer 会计主任 h Znq\p~
accounting period 会计报告期；会计期 AepAlnI@
accounting policy 会计政策；会计方针 \c& %F=1+*
accounting practice 会计惯例 9PA\Eo|Yb
accounting principle 会计准则
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accounting record 会计记录 ] 7C=.'Y
accounting report 会计报告 -.| V S|y
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 aC
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Accounting Society of China 中国会计学会 C@
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accounting statement 会计报表 'H<0:bQ=I
accounting system 会计制度；会计系统 !"2nL%PW~
accounting transaction 会计事项；帐务交易 y!SElKj
accounting treatment 会计处理 x4cP% {n
accounting year 会计年度 }fW@8ji\
accretion 增值；添加 g_G'%{T7
accrual 应计项目；应累算数目 e9;<9uX
accrual basis 应计制；权责发生制 F:.rb
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accrual basis accounting 应计制会计；权责发生制会计 TOo0rcl
accrue 应累算；应计 1!"0fZh9U
accrued benefit 应累算利益 @Y'BqDFlZ
accrued charges 应计费用 !HM|~G7
accrued cumulative preference share dividend 应累算的累积优先股股息 '~{^c }
accrued expenses 应累算费用 UdmYS3zs
accrued interest payable 应付利息；应计未付利息 `<Xq@\H
accrued interest receivable 应收利息；应计未收利息 k=j--`$8k
accrued right 累算权益 }qlU
accruing profit 应累算的利润 >|L,9lR_b
accumulated fiscal reserve 累积财政储备 #pbPaRJL(
accumulated profit 累积利润；滚存溢利 i
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accumulated reserve 累积储备 )6#dxb9
accumulation of surplus income 累积收益盈余 *hVW >{a
acquired assets 既得资产 jN:!V t
acquisition 收购；购置；取得 0FfBD[E:
acquisition cost 购置成本 1;<J] S$$
acquisition expenses 购置费用 ID" '`DKxe
acquisition of 100% interest 收购全部股权 utxT$1iJn~
acquisition of control 取得控制权 w#w lZ1f
acquisition of fixed assets 购置固定资产 0 !yvcviw
acquisition of shell “买壳” Ep/4o< N(
acquisition price 收购价 rxu
6 #v F
act of God 天灾 HDU tLU d
acting partner 执事合伙人 ;aKdRhDo
active market 买卖活跃的市场；交投畅旺的市场；旺市 !8^:19+
active partner 积极参与的合伙人 TJ3 CXyRq
active trading 交投活跃 JnCp'`
actual circulation 实际流通 $ Scb8<
actual cost 实际成本 sw{,l"]<
actual expenditure 实际开支；实际支出 AAjsb<P
actual income 实际入息；实际收入；实际收益 B5>h@p-UV
actual market 现货市场 zXQ o pQ1
actual price 现货价；实际价格 60P^aj$V
actual profit 实际利润 "Zd4e2>{M\
actual quotation 实盘；实际价位；实际报价 T_b k%
actual year basis 按实际年度计算 K^bzZa+a
actuals 实货 S+>1yvr),
actuarial investigation 精算调查 A-e#&pJ
actuarial principle 精算原则 >VnkgY
actuarial report 精算师报告 6k"'3AKaR
Actuarial Society of Hong Kong 香港精算学会 f>i6f @
actuarial valuation 精算师估值 nYG$V)iCb
actuary 精算师 ,Ju f
ad referendum agreement 暂定协议；有待覆核的协定 ^~Nz8PCY
ad valorem duty 从价税；按值征税 EotZ$O=
ad valorem duty system 从价税制 3+_? /}<
ad valorem fee 从价费 :Xc%_& )
ad valorem tariff 从价关税 i,N U%b e
additional allowance 额外免税额 ]Ln 2|$R
additional amount for unexpired risk 未过期风险的额外款额 ZzPlIl}\
additional assessable profit 补加应评税利润 Szrr`.']
additional assessment 补加评税 xg %EQ
additional commitment 额外承担 ) Q\nR`k
additional commitment vote 额外承担拨款 0Qvbc}KP8
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tL(B gku9
additional dependent parent allowance 供养父母额外免税额 p_S8m|%
additional provision 额外拨款 J
>Zd0Dn
additional stamp duty 附加印花税 i8pM,Ppi~
additional tax 补加税罚款；补加税款 1a4HT hDXP
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 I`k
aAOe
adjudged bankrupt 被裁定破产 3eQ-P8LS
adjudicated bankrupt 裁定破产人 zK893)
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |
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adjudication of bankruptcy 裁定破产；宣告破产 iLw O4i
adjudication of insolvency 裁定无力偿还债务 (yWU9q)5
adjusted actual 经调整的实数；调整后的实数 M7{w7}B0@
adjusted current assets 经调整的流动资产；调整后的流动资产 P]:r'^Yn
adjusted figure 经调整的数字；调整后的数额 4VINu 9\V
adjusted liabilities 经调整的负债；调整后的负债 @.ebQR-:H
adjusted loss 经调整的亏损；调整后的亏损 ,<n >g;
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 r=6-kC!T9
adjusted profit 经调整的利润；调整后的利润 TB 9{e!4
adjusted surplus 经调整的盈余额；调整后的盈余额 K.c6n,'
adjusted value 经调整的价值；调整后的价值 $A\fm`
adjustment 调整；修订；理算〔保险〕 1P(rgn:8e
adjustment centre 调剂中心 (3YCe {
adjustment lag 调整过程的时间差距；调整时差 3 RG*:9
adjustment mechanism 调整机制
/n;-f%dL
adjustment of loss 亏损调整 w1B!z
adjustment process 调整过程；调整程序 f$$l,wo
adjustment range 调整幅度 4d3]L`
f
administered exchange rate 受管制汇率 1 zIFQ@
