A: bjAI7B8As
Xyjd7 "
A share Ａ股；甲类股份 w |abaMam
abatement of tax 减税；减扣免税额 }
42Hhu7j
ABN AMRO Bank N.V. 荷兰银行 aW9\h_$
above-the-line expenditure 线上项目支出；经常预算支出 oU s e~
above-the-line receipt 线上项目收入；经常预算收入 yh rjML2K
ABSA Asia Limited 南非联合亚洲有限公司 e$/y ~!
absolute change 绝对数值变更 (I/ i D.A
absolute expenditure 实际开支 u U%Z%O
absolute guideline figure 绝对准则数字
~t n$AtK
absolute interest 绝对权益 'KDt%?24
absolute order of discharge 绝对破产解除令 Xk\IO0GF
absolute profit margin 绝对利润幅度 5)A[NTNJx
absolute value 实值；绝对值 NY|hE@{2.
absolutely vested interest 绝对既得权益 d0R;|p''Z
absorbed cost 已吸收成本；已分摊成本 %7 QS BL
absorption 吸收；分摊；合并 e=3C*+lq\
absorption rate 吸收率；摊配率；分摊率 yzZzaYv "/
ACB Finance Limited 亚洲商业财务有限公司 X *EseC
acceptable form of reciprocity 合理的互惠条件
[w!T
acceptable rate 适当利率；适当汇率 K+"3H e
acceptance agreement 承兑协议 P+BGCc%);B
acceptance for honour 参加承兑 Kj)sL0
acceptor 承兑人；接受人；受票人 ;M~9Yr
=1
acceptor for honour 参加承兑人 Y `d@4*FN$
accident insurance 意外保险 'T$C w\F&
Accident Insurance Association of Hong Kong 香港意外保险公会 9MH;=88q
accident insurance scheme 意外保险计划 aRElk&M
accident year basis 意外年度基准 \;KSx3o
accommodation 通融；贷款 4>OS2b`.;
accommodation bill 通融票据；空头票据
fef y`J
accommodation party 汇票代发人 #RbdQH !
account balance 帐户余额；帐户结余 o")"^@Zh i
account book 帐簿 vxOnv 8(
account collected in advance 预收款项 N;,zPW a
account current book 往来帐簿 p 3Ozf k
account of after-acquired property 事后取得的财产报告 zliMG=6
account of defaulter 拖欠帐目 H4sW%nZ0
account payable 应付帐款 _>BYU PY
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -%|
]
d ;
account receivable 应收帐款 Bex;!1
account receivable report 应收帐款报表 E 0/>E
account statement 结单；帐单；会计财务报表 Hzj 8o3
account title 帐户名称；会计科目 w, up`W7,
accountant's report 会计师报告 p(nO~I2E
Accountant's Report Rules 会计师报告规则
+ K`.ck
accounting and auditing procedure 会计与审计程序；会计与核数程序 -2!S>P Zs
Accounting Arrangements 《会计安排》 Z= Cw7 E
accounting basis 会计基础
J9OL>!J
accounting by Official Receiver 破产管理署署长呈交的帐目 -agB ]j
Accounting Circular 《会计通告》 1zCu1'Wv
accounting class 会计类别 X)6 G :cD
accounting date 记帐日期；会计结算日期 zyO=x 4U8
accounting for money 款项核算 ^/$dSXKF
Accounting Officer 会计主任 $${ 3I4
accounting period 会计报告期；会计期 [PB73q 8
accounting policy 会计政策；会计方针 mj'N)6 ga
accounting practice 会计惯例 v#d(Kj
accounting principle 会计准则 ~5h4 Gy)
accounting record 会计记录 ~cyKP g6
accounting report 会计报告 B 8?9L8M}
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lNf );!}SM
Accounting Society of China 中国会计学会 ;Z`a[\i':
accounting statement 会计报表 SjpCf8Z(
accounting system 会计制度；会计系统 ""
>Yw/'
accounting transaction 会计事项；帐务交易 ]n>9(Mp!M
accounting treatment 会计处理 bcjh3WP
accounting year 会计年度 >N 2kWSa
accretion 增值；添加 A,t g268
accrual 应计项目；应累算数目 1*G&Z I
accrual basis 应计制；权责发生制 -:p VDxO
accrual basis accounting 应计制会计；权责发生制会计 R9^vAS4t[O
accrue 应累算；应计 7w" !"W#
accrued benefit 应累算利益 qo 7<g*kf~
accrued charges 应计费用 }yn%_KQ0
accrued cumulative preference share dividend 应累算的累积优先股股息 jA;b2A]G
accrued expenses 应累算费用 ("PZ!z1m1
accrued interest payable 应付利息；应计未付利息 7O k-T10
accrued interest receivable 应收利息；应计未收利息 -?:8s v*X
accrued right 累算权益 ,jeHL@>w[
accruing profit 应累算的利润 3UW`Jyd`k
accumulated fiscal reserve 累积财政储备 gY [G>D=
accumulated profit 累积利润；滚存溢利 lK7:q
o
accumulated reserve 累积储备 qd wo 2u
accumulation of surplus income 累积收益盈余 t( V 2
acquired assets 既得资产 {fDRVnI?
acquisition 收购；购置；取得 A^+k A)8
acquisition cost 购置成本 sC[#R.eq
acquisition expenses 购置费用 ? Fa$lE4
acquisition of 100% interest 收购全部股权 ;<[!; 8
acquisition of control 取得控制权 X
Uh&an$
acquisition of fixed assets 购置固定资产 :Zkjtr.\
acquisition of shell “买壳” Sin)]zG~0
acquisition price 收购价 0sKo NzE
act of God 天灾 'YG P42#
acting partner 执事合伙人 l{.PyU5)
active market 买卖活跃的市场；交投畅旺的市场；旺市 [tSv{
active partner 积极参与的合伙人 j DEym&-
active trading 交投活跃 -c1-vGW/
actual circulation 实际流通 L g X2KU"
actual cost 实际成本 0
%,W5w
actual expenditure 实际开支；实际支出 /O$~)2^h
actual income 实际入息；实际收入；实际收益 k~: (.)Nr
actual market 现货市场 W ^Fkjqpv
actual price 现货价；实际价格 f
%
t
N2k
actual profit 实际利润 ~N| aCi-X
actual quotation 实盘；实际价位；实际报价 tj0 0xYY
actual year basis 按实际年度计算 2B6u
)
95
actuals 实货 3AR'Zvn
actuarial investigation 精算调查 ' Kkp!eZQ~
actuarial principle 精算原则 i !sVQ(:
actuarial report 精算师报告 F?MVQ!K*
Actuarial Society of Hong Kong 香港精算学会
6tP!(
actuarial valuation 精算师估值 Gdx %#@/
actuary 精算师 {yT<22Fl
ad referendum agreement 暂定协议；有待覆核的协定 ?P9VdS1-
ad valorem duty 从价税；按值征税 2Hx*kh2
ad valorem duty system 从价税制 ^t<L
ad valorem fee 从价费 )>b1%x} =
ad valorem tariff 从价关税 y
c<%f
additional allowance 额外免税额 Zn. S65J*u
additional amount for unexpired risk 未过期风险的额外款额 NcwUK \
additional assessable profit 补加应评税利润 [:e>F XV
additional assessment 补加评税 Ekrpg^3qp"
additional commitment 额外承担 ?wmu 0rR
additional commitment vote 额外承担拨款 X"g, QqDD
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s5{H15
additional dependent parent allowance 供养父母额外免税额 5oYeUy>N
additional provision 额外拨款 Bqa_l|
additional stamp duty 附加印花税 K)`R?CZ:s
additional tax 补加税罚款；补加税款 #=Xa(<t
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iH]0
YT.E
adjudged bankrupt 被裁定破产 /i Xl] <
adjudicated bankrupt 裁定破产人 gGA5xkA
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t
VX|e2Y
adjudication of bankruptcy 裁定破产；宣告破产 cMy?&
adjudication of insolvency 裁定无力偿还债务 P&5vVA6K7
adjusted actual 经调整的实数；调整后的实数 ]k1N-/
adjusted current assets 经调整的流动资产；调整后的流动资产 2 y8FP#
adjusted figure 经调整的数字；调整后的数额 i
^N }avO
adjusted liabilities 经调整的负债；调整后的负债 CnY dj~
adjusted loss 经调整的亏损；调整后的亏损 <>-gQ 9
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 j9 RpYz
adjusted profit 经调整的利润；调整后的利润 C5Fq%y{ $.
adjusted surplus 经调整的盈余额；调整后的盈余额 {B
A Z`I
adjusted value 经调整的价值；调整后的价值 c(?O E'
"Z
adjustment 调整；修订；理算〔保险〕 p{r{}iYI
adjustment centre 调剂中心 jl]p e 7-
adjustment lag 调整过程的时间差距；调整时差 WwSyw?T
adjustment mechanism 调整机制 > 2mY%
adjustment of loss 亏损调整 _ J"J [$
adjustment process 调整过程；调整程序 QiRx2Z*\
adjustment range 调整幅度 !
c~3 `7v
administered exchange rate 受管制汇率 r[j@@[)"
