A: bH g 0,
N
(7C$'T-ZK
A share Ａ股；甲类股份 ul{D)zm\D
abatement of tax 减税；减扣免税额 sitgz)Ki^
ABN AMRO Bank N.V. 荷兰银行 0E7h+]bh|
above-the-line expenditure 线上项目支出；经常预算支出 r2\ }_pIj
above-the-line receipt 线上项目收入；经常预算收入 Ch)E:Dvq
6
ABSA Asia Limited 南非联合亚洲有限公司 ^ f[^.k$3d
absolute change 绝对数值变更 I2gSgv%
absolute expenditure 实际开支 >@EwfM4[e
absolute guideline figure 绝对准则数字 jfYM*%
absolute interest 绝对权益 # V.u[:mO
absolute order of discharge 绝对破产解除令 ddY-F
}z~
absolute profit margin 绝对利润幅度 g,B@*2U j
absolute value 实值；绝对值 TVVu_ib
absolutely vested interest 绝对既得权益 k- exqM2x=
absorbed cost 已吸收成本；已分摊成本 8l<~zIoO
absorption 吸收；分摊；合并 75iudki
absorption rate 吸收率；摊配率；分摊率 \[
W`hhJ
ACB Finance Limited 亚洲商业财务有限公司 Gh}* <X;N
acceptable form of reciprocity 合理的互惠条件 G+t zp&G@
acceptable rate 适当利率；适当汇率 I5 E5,{
acceptance agreement 承兑协议 v}<z_i5/C.
acceptance for honour 参加承兑 bYYjP.rcF
acceptor 承兑人；接受人；受票人 dKmPKeJM
acceptor for honour 参加承兑人 |!J_3*6$>*
accident insurance 意外保险 ;x
&3tN/I
Accident Insurance Association of Hong Kong 香港意外保险公会 Z
ZT2c0AK
accident insurance scheme 意外保险计划 4M;S&LA
accident year basis 意外年度基准 Uv(}x 7e)
accommodation 通融；贷款 PiLLUyQx
accommodation bill 通融票据；空头票据 ppu<k N
accommodation party 汇票代发人 N6v*X+4 JH
account balance 帐户余额；帐户结余 #fF D|q
account book 帐簿 '
i;ofJ[.c
account collected in advance 预收款项 ie/QSte
account current book 往来帐簿 &{8[I3#@
account of after-acquired property 事后取得的财产报告 I.
o3Old
account of defaulter 拖欠帐目 kdMB.~(K=
account payable 应付帐款 JEf hr
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &<) _ 7?
account receivable 应收帐款 UJ`%uLR~
account receivable report 应收帐款报表 v% QC p
account statement 结单；帐单；会计财务报表 )5TX3#=;(G
account title 帐户名称；会计科目 akQb%Wq
accountant's report 会计师报告 \\/
!I
Accountant's Report Rules 会计师报告规则 }dSFv
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?h8/\~Dw
Accounting Arrangements 《会计安排》 w$749jGx
accounting basis 会计基础 7KtgR=-Lb
accounting by Official Receiver 破产管理署署长呈交的帐目 P d(n|t3[8
Accounting Circular 《会计通告》 Si|8xq$E;
accounting class 会计类别 x!onan
accounting date 记帐日期；会计结算日期 th=45y"C
accounting for money 款项核算 HPK}Z|Vl
Accounting Officer 会计主任 R~bLEo
accounting period 会计报告期；会计期 G+iJS!=
accounting policy 会计政策；会计方针 5;9.&f
accounting practice 会计惯例 eoPoG C
accounting principle 会计准则 wDs#1`uTq
accounting record 会计记录 }J= z O8OL
accounting report 会计报告 +@PZ3
[s
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &0mhO+g
Accounting Society of China 中国会计学会 .\)p3pC)
accounting statement 会计报表 1'5 !")r
accounting system 会计制度；会计系统 ezd@>(hJ
accounting transaction 会计事项；帐务交易 lqKwjJ tX
accounting treatment 会计处理 qche7kg!a
accounting year 会计年度 ]j(Ld\:L
accretion 增值；添加 *8 ]
accrual 应计项目；应累算数目 H/ub=,Ej*
accrual basis 应计制；权责发生制 &J=x[{R
accrual basis accounting 应计制会计；权责发生制会计 98WJ"f_ #
accrue 应累算；应计 vaZ?>94
accrued benefit 应累算利益 ,0$b8lb;x/
accrued charges 应计费用 ,]?l(H $x'
accrued cumulative preference share dividend 应累算的累积优先股股息 5gPAX $j H
accrued expenses 应累算费用 t aOsC! Bp
accrued interest payable 应付利息；应计未付利息 3lNw*M|")
accrued interest receivable 应收利息；应计未收利息 l1RFn,Tzr
accrued right 累算权益 dGc>EZSdj
accruing profit 应累算的利润 CY9`HQ1
accumulated fiscal reserve 累积财政储备 %P]-wBJw
accumulated profit 累积利润；滚存溢利 "( ?[$ R
accumulated reserve 累积储备 c>
Ljv('bj
accumulation of surplus income 累积收益盈余 yDw^xGws
acquired assets 既得资产 L G9#D
acquisition 收购；购置；取得 #60<$HO:Z
acquisition cost 购置成本 jdVdz,Y
acquisition expenses 购置费用 k?=V?JWY
acquisition of 100% interest 收购全部股权 z~a]dMs"(P
acquisition of control 取得控制权 o=(>#iV M
acquisition of fixed assets 购置固定资产 Bb/aeLv
acquisition of shell “买壳” =j~}];I
acquisition price 收购价 Th*mm3D6
act of God 天灾
@KYmkx W
acting partner 执事合伙人 Xq%!(YD|
active market 买卖活跃的市场；交投畅旺的市场；旺市 "i*Gi
\U
active partner 积极参与的合伙人 B6vmBmN
active trading 交投活跃 ]0:
R^dHE
actual circulation 实际流通 ,K[B/t D{j
actual cost 实际成本 ^SRa!8z$W
actual expenditure 实际开支；实际支出 Web8"8eD
actual income 实际入息；实际收入；实际收益 (
"BF I
actual market 现货市场 Yui:=GgUrr
actual price 现货价；实际价格 # $%gs]
actual profit 实际利润 AuYi$?8|5
actual quotation 实盘；实际价位；实际报价 &On0)G3Rc
actual year basis 按实际年度计算 h Tn^:%(
actuals 实货 @ .i OFY
actuarial investigation 精算调查 ]QU52R@M
actuarial principle 精算原则 G8?<(.pi@
actuarial report 精算师报告 Q
-&]Vg
Actuarial Society of Hong Kong 香港精算学会 O " 9f^y*
actuarial valuation 精算师估值 7+u%]D!
actuary 精算师 w G Q{
ad referendum agreement 暂定协议；有待覆核的协定 D 2Go,1
ad valorem duty 从价税；按值征税 "Hjw
ad valorem duty system 从价税制 Xl*-A|:j
ad valorem fee 从价费 ;3sT>UB
ad valorem tariff 从价关税 49Ue2=PP#
additional allowance 额外免税额 A1f]HT
additional amount for unexpired risk 未过期风险的额外款额 U>x2'B v
additional assessable profit 补加应评税利润 z _l3=7R
additional assessment 补加评税 9e :E% 2
additional commitment 额外承担 emS +%6U
additional commitment vote 额外承担拨款 AQ
7e
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c)
E[K-u
additional dependent parent allowance 供养父母额外免税额 qc'tK6=jp
additional provision 额外拨款 L{f P_DIa
additional stamp duty 附加印花税 e?lqs,m@"
additional tax 补加税罚款；补加税款 ,em6wIq,
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1I^Sv
adjudged bankrupt 被裁定破产 6eK^T=
adjudicated bankrupt 裁定破产人 83l
)o
$S
adjudication fee 裁定费；评定印花税额手续费；评估契据费 khv! \^&DD
adjudication of bankruptcy 裁定破产；宣告破产 FVQ Wz [N
adjudication of insolvency 裁定无力偿还债务 Nyqm0C6m^
adjusted actual 经调整的实数；调整后的实数 '7*=m^pc
adjusted current assets 经调整的流动资产；调整后的流动资产 BtHvfoT
adjusted figure 经调整的数字；调整后的数额 ^]R0d3?>\
adjusted liabilities 经调整的负债；调整后的负债 47K5[R
adjusted loss 经调整的亏损；调整后的亏损 dju&Ku
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 C aJD*
adjusted profit 经调整的利润；调整后的利润 t2Y~MyT/
adjusted surplus 经调整的盈余额；调整后的盈余额 Z|?XQ-R5
adjusted value 经调整的价值；调整后的价值 ia_8$>xW +
adjustment 调整；修订；理算〔保险〕 0~1 P&Qs<
adjustment centre 调剂中心 B=c^ma
adjustment lag 调整过程的时间差距；调整时差 \!V6` @0KC
adjustment mechanism 调整机制 +li^0+3-'
adjustment of loss 亏损调整 !yI)3;$*
adjustment process 调整过程；调整程序 L2h+[f
adjustment range 调整幅度 _5Ll L#)
administered exchange rate 受管制汇率 M{4_BQ4 $
