A: lA[BV7.=7
RR h0G>*
A share Ａ股；甲类股份 P_11N9C
abatement of tax 减税；减扣免税额 7FL! ([S5i
ABN AMRO Bank N.V. 荷兰银行
'PW~4f/m
above-the-line expenditure 线上项目支出；经常预算支出 >r+Dl\R
above-the-line receipt 线上项目收入；经常预算收入 nO^aZmSu
ABSA Asia Limited 南非联合亚洲有限公司 UJ-IK|P.#
absolute change 绝对数值变更 C?6 wI dp
absolute expenditure 实际开支 hES_JbX}]
absolute guideline figure 绝对准则数字 _:oB#-0
absolute interest 绝对权益 @]r,cPx0Y
absolute order of discharge 绝对破产解除令 gMe)\5 `\Y
absolute profit margin 绝对利润幅度 * ^R?*vNs
absolute value 实值；绝对值 ! 6yo D
absolutely vested interest 绝对既得权益 TR :V7 d
absorbed cost 已吸收成本；已分摊成本 cVjs-Xf7D%
absorption 吸收；分摊；合并 TVVL1wZ
absorption rate 吸收率；摊配率；分摊率 * SH5p
ACB Finance Limited 亚洲商业财务有限公司 -a:+ h\ K
acceptable form of reciprocity 合理的互惠条件 xa+=9=<AQ
acceptable rate 适当利率；适当汇率 &,B\ig1Jf
acceptance agreement 承兑协议 yPG,+uQ$.
acceptance for honour 参加承兑 !1
:%!7
acceptor 承兑人；接受人；受票人 7: 7i}`O
acceptor for honour 参加承兑人 m $^Wyk}
accident insurance 意外保险 8J
nb/A}
Accident Insurance Association of Hong Kong 香港意外保险公会 l{ tpFu9v
accident insurance scheme 意外保险计划 P|,@En 1!
accident year basis 意外年度基准 =
GUgb2TAT
accommodation 通融；贷款 3^m0 k
E
accommodation bill 通融票据；空头票据 wLn,x;;<
accommodation party 汇票代发人 )C^Z zmB
account balance 帐户余额；帐户结余 OwhMtYq
account book 帐簿 %M"rc4Xd
account collected in advance 预收款项 ] %A mX-U
account current book 往来帐簿 l /?Jp+ ]
account of after-acquired property 事后取得的财产报告 ; S
Re`
account of defaulter 拖欠帐目 _a?c,<
A
account payable 应付帐款 9 <qAf`
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1/b5i8I2 v
account receivable 应收帐款 M<h2+0(il
account receivable report 应收帐款报表 IM-O<T6r[N
account statement 结单；帐单；会计财务报表 u.!}s2wT#
account title 帐户名称；会计科目
bT(} =j
accountant's report 会计师报告 H@ab]&
Accountant's Report Rules 会计师报告规则 U ^aMh-
accounting and auditing procedure 会计与审计程序；会计与核数程序 (^h2 'uB
Accounting Arrangements 《会计安排》 tzH~[n,
accounting basis 会计基础 N]yh8"7X
accounting by Official Receiver 破产管理署署长呈交的帐目 ^FO& GM2a
Accounting Circular 《会计通告》 D(bQFRBY6"
accounting class 会计类别 : SBB3G)|
accounting date 记帐日期；会计结算日期 ck0K^o v
accounting for money 款项核算 l1_hD ,4
Accounting Officer 会计主任 o:oQF[TcFO
accounting period 会计报告期；会计期 "{TVd>9_
accounting policy 会计政策；会计方针 IR_&dWHyc
accounting practice 会计惯例 P_(QG
6
accounting principle 会计准则 {,:yZ&(
accounting record 会计记录 3MqyHOOv
accounting report 会计报告 l~",<bTc
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qYba%g9RN(
Accounting Society of China 中国会计学会 0Y|
"Bo9k
accounting statement 会计报表 _!qi`A
accounting system 会计制度；会计系统 Qs\m" y x
accounting transaction 会计事项；帐务交易 LH_VdLds
accounting treatment 会计处理 qDlh6W?}k
accounting year 会计年度 @$G{t^&os
accretion 增值；添加 ~<Eu
@8+_
accrual 应计项目；应累算数目 ;T-`~
accrual basis 应计制；权责发生制 $
[S)A0O
accrual basis accounting 应计制会计；权责发生制会计 ]Lb Fh5;s
accrue 应累算；应计 C-2{<$2k
accrued benefit 应累算利益 $?Dcp^
accrued charges 应计费用 }Od =WQv+
accrued cumulative preference share dividend 应累算的累积优先股股息 g#*LJ `1
accrued expenses 应累算费用 w Ze>}1t
accrued interest payable 应付利息；应计未付利息 {TOz}=R"3h
accrued interest receivable 应收利息；应计未收利息 n{*A<-v
L
accrued right 累算权益 uO^,N**R#
accruing profit 应累算的利润 $ j(laD#AR
accumulated fiscal reserve 累积财政储备 A>9I E(C_
accumulated profit 累积利润；滚存溢利 ?1afW)`a.v
accumulated reserve 累积储备
.] XB
Jc
accumulation of surplus income 累积收益盈余 '&LH9r
acquired assets 既得资产 c3aBPig\D
acquisition 收购；购置；取得 I+GP`=\
acquisition cost 购置成本 dy"7Wl]hi7
acquisition expenses 购置费用 &P p b2
acquisition of 100% interest 收购全部股权 r"4&.&6
acquisition of control 取得控制权 JHJIjYG>P
acquisition of fixed assets 购置固定资产 { POfT
m}
acquisition of shell “买壳” pr w% )#,
acquisition price 收购价 |s! <vvp]
act of God 天灾 2Q;g |*]
acting partner 执事合伙人 QHHj.ZY
active market 买卖活跃的市场；交投畅旺的市场；旺市 nvInq2T 1
active partner 积极参与的合伙人 ./qbWr`L
active trading 交投活跃 #&sw%C D
actual circulation 实际流通 1
lL Xu
actual cost 实际成本 hd>_K*oH
actual expenditure 实际开支；实际支出 zq Cr'$
actual income 实际入息；实际收入；实际收益 w678
actual market 现货市场 Hfo /\\
actual price 现货价；实际价格 INNTp[
actual profit 实际利润 w,zm$s ^
actual quotation 实盘；实际价位；实际报价 ecdM+kP
actual year basis 按实际年度计算 Bk ; />gD
actuals 实货 |Du
f
3u
actuarial investigation 精算调查 ~P,@">}
actuarial principle 精算原则 M < K}H8?
actuarial report 精算师报告 dUc?>#TU
Actuarial Society of Hong Kong 香港精算学会 ?
4v"y@v
actuarial valuation 精算师估值 0f;`Zj0l8
actuary 精算师 GswV/V+u
ad referendum agreement 暂定协议；有待覆核的协定 ^!7 |B3`
ad valorem duty 从价税；按值征税 OI)U c .
ad valorem duty system 从价税制 fO{'$ ?K
ad valorem fee 从价费 G\C>fwrP_
ad valorem tariff 从价关税 zlhU[J}"1|
additional allowance 额外免税额 ekPn`U
additional amount for unexpired risk 未过期风险的额外款额 fX/k; 0l
additional assessable profit 补加应评税利润 zwgO|Qg;
additional assessment 补加评税 \E8CC>Jd
additional commitment 额外承担 >>.4@
additional commitment vote 额外承担拨款 7J|e L
yj
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;~"#aL50fe
additional dependent parent allowance 供养父母额外免税额 rPx:o}&<
additional provision 额外拨款 w)<h$ <tU
additional stamp duty 附加印花税 |>dqZ_ )v
additional tax 补加税罚款；补加税款 ! {S HlS
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ia*Bcx_RW+
adjudged bankrupt 被裁定破产 +nKf ^rG
adjudicated bankrupt 裁定破产人 .B_a3K4'{^
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "vF7b|I
adjudication of bankruptcy 裁定破产；宣告破产 W@WKda J
adjudication of insolvency 裁定无力偿还债务 V_ P,~!
adjusted actual 经调整的实数；调整后的实数 f}:W1&LhI?
adjusted current assets 经调整的流动资产；调整后的流动资产 iUOGuiP
adjusted figure 经调整的数字；调整后的数额 p K hV<MFB
adjusted liabilities 经调整的负债；调整后的负债 l . %[s6
adjusted loss 经调整的亏损；调整后的亏损 +`+r \*C5
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 /9<62F@zJ"
adjusted profit 经调整的利润；调整后的利润 ps M&r
adjusted surplus 经调整的盈余额；调整后的盈余额 7b
hJt_`Q
adjusted value 经调整的价值；调整后的价值 %)}y[
(
adjustment 调整；修订；理算〔保险〕 ^ Iy'<J
adjustment centre 调剂中心 j9 O"!9$vQ
adjustment lag 调整过程的时间差距；调整时差 Y/`*t(/5
adjustment mechanism 调整机制 R zn%!d^$>
adjustment of loss 亏损调整 2@?\"kR"!
adjustment process 调整过程；调整程序 (I ~r~5^
adjustment range 调整幅度 dL |*#e
administered exchange rate 受管制汇率 u;H5p\zAzz
