A: 2fJ{
LC
zJ9v%.e
A share Ａ股；甲类股份 D+ Cm<ZT~
abatement of tax 减税；减扣免税额 '\`6ot8
ABN AMRO Bank N.V. 荷兰银行 >':5?\C+-
above-the-line expenditure 线上项目支出；经常预算支出 ~e P
above-the-line receipt 线上项目收入；经常预算收入 nV}8M
ABSA Asia Limited 南非联合亚洲有限公司 E\0X`QeY
absolute change 绝对数值变更 Sw)i1S9
absolute expenditure 实际开支
N{8" s&
absolute guideline figure 绝对准则数字 mN;+TN'?{
absolute interest 绝对权益 n` q2s'Pc
absolute order of discharge 绝对破产解除令 nnNv0 ?>d(
absolute profit margin 绝对利润幅度 t<nFy
absolute value 实值；绝对值 h
d
B
|#t
absolutely vested interest 绝对既得权益 wW:7y>z)
absorbed cost 已吸收成本；已分摊成本 ?i~g,P]NK
absorption 吸收；分摊；合并 J$ F nm\
absorption rate 吸收率；摊配率；分摊率 mEFw|M{
ACB Finance Limited 亚洲商业财务有限公司 @6 /yu>%
acceptable form of reciprocity 合理的互惠条件 74 0B\pc0
acceptable rate 适当利率；适当汇率 <} ,1Ncl
acceptance agreement 承兑协议
-v+&pG? m
acceptance for honour 参加承兑 @%1Ik vJV
acceptor 承兑人；接受人；受票人 ["y6b*;x
acceptor for honour 参加承兑人 nnwJ YEi
accident insurance 意外保险 xR um*}|4
Accident Insurance Association of Hong Kong 香港意外保险公会 qI%&ay"/
accident insurance scheme 意外保险计划 s)zJT
accident year basis 意外年度基准 1<.5u b*i4
accommodation 通融；贷款 $ rUSKm#
accommodation bill 通融票据；空头票据 ExVDkt0
accommodation party 汇票代发人 %@?A_jS
account balance 帐户余额；帐户结余 x5}lgyt
account book 帐簿 mdW~~-@H
account collected in advance 预收款项 9sSN<7
account current book 往来帐簿 +r]zs^'
account of after-acquired property 事后取得的财产报告 mT @ nn,
account of defaulter 拖欠帐目 2N5`'
account payable 应付帐款 T%$jWndI
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &]F3#^!^
account receivable 应收帐款 L Y 0] l$
account receivable report 应收帐款报表 HeLG ?6
account statement 结单；帐单；会计财务报表 +5!&E7bcd
account title 帐户名称；会计科目 Y - )x Tn
accountant's report 会计师报告 A#rh@8h+
Accountant's Report Rules 会计师报告规则 |A\a4f 'G
accounting and auditing procedure 会计与审计程序；会计与核数程序 N\NyXh$
Accounting Arrangements 《会计安排》 z.36;yT/
accounting basis 会计基础 * **a2Z/(
accounting by Official Receiver 破产管理署署长呈交的帐目 ?Q0I'RC
Accounting Circular 《会计通告》 F]EBD 8/b
accounting class 会计类别 e( ?]SU|
accounting date 记帐日期；会计结算日期 os4{0Mxu
accounting for money 款项核算 x|i_P|Z
Accounting Officer 会计主任 m&*JMA;^
accounting period 会计报告期；会计期 5'KA'>@
accounting policy 会计政策；会计方针 _,haD)1g~
accounting practice 会计惯例 ) 1
m">s4
accounting principle 会计准则 w_hHfZ9E
accounting record 会计记录 IgIYguQ
accounting report 会计报告 Z
hd#:d
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 = &tmP
Accounting Society of China 中国会计学会 oDn|2Sdqd
accounting statement 会计报表 v+G=E2Lhv
accounting system 会计制度；会计系统 _%/}>L>-`8
accounting transaction 会计事项；帐务交易 ]p7jhd=
accounting treatment 会计处理 .iG&Lw\,
accounting year 会计年度 v6GPS1:a
accretion 增值；添加 e}hmS 1>H
accrual 应计项目；应累算数目 s58 C2
accrual basis 应计制；权责发生制 :| +Qe e
accrual basis accounting 应计制会计；权责发生制会计 "4o=,$E=
accrue 应累算；应计 %}-?bHB1c
accrued benefit 应累算利益 i/H+xrCK
accrued charges 应计费用 `R"~v/x
accrued cumulative preference share dividend 应累算的累积优先股股息 ^
uBxgWIC
accrued expenses 应累算费用 _oG&OJ@
accrued interest payable 应付利息；应计未付利息 l12 {fp m
accrued interest receivable 应收利息；应计未收利息 gNYqAUG5
accrued right 累算权益 D
jq!P
accruing profit 应累算的利润 h[o6-f<D
accumulated fiscal reserve 累积财政储备 t] aea*B
accumulated profit 累积利润；滚存溢利 s{0aBeq
accumulated reserve 累积储备 #]P9b@@e
accumulation of surplus income 累积收益盈余 zCv" ]%
acquired assets 既得资产 #|[
M?3
acquisition 收购；购置；取得 _8 ,()t'"
acquisition cost 购置成本 Fqy\CMC
acquisition expenses 购置费用 qpIC{'A.
acquisition of 100% interest 收购全部股权 U8.7>ENnP&
acquisition of control 取得控制权 H@bf'guA|B
acquisition of fixed assets 购置固定资产 "]K>j'^Zs<
acquisition of shell “买壳” |`Or'%|PR
acquisition price 收购价 ]:>,A@7
act of God 天灾 ",6M)3{|c
acting partner 执事合伙人 ryB}b1`D
active market 买卖活跃的市场；交投畅旺的市场；旺市 b~=0[Rv
active partner 积极参与的合伙人 u .f= te
active trading 交投活跃 oVFnl A
actual circulation 实际流通 El\%E"Tk%
actual cost 实际成本 5GA C`}}
actual expenditure 实际开支；实际支出 WHXj8*]6
actual income 实际入息；实际收入；实际收益 vM:cWat
actual market 现货市场 -Eu6U`"(
actual price 现货价；实际价格 oND@:>QBF
actual profit 实际利润 tW
WWx~k
actual quotation 实盘；实际价位；实际报价 hj'(*ND7z
actual year basis 按实际年度计算 1 zw*/dp
actuals 实货 Q></`QWpoB
actuarial investigation 精算调查 }>)[<;M>%
actuarial principle 精算原则 n3A aZp[
actuarial report 精算师报告 P3$Q&^?
Actuarial Society of Hong Kong 香港精算学会 8Nu=^[qwQM
actuarial valuation 精算师估值 [
ol9|sdu
actuary 精算师 T,aW8|
ad referendum agreement 暂定协议；有待覆核的协定 hn#1%p6t
ad valorem duty 从价税；按值征税 )W/;=K
ad valorem duty system 从价税制 X 1
57$
ad valorem fee 从价费 Zm6{n '
ad valorem tariff 从价关税 7}M2bH} \K
additional allowance 额外免税额 aDO !
additional amount for unexpired risk 未过期风险的额外款额 C74a(Bk}H
additional assessable profit 补加应评税利润 3EJt%}V$k
additional assessment 补加评税 EoK~S\dS
additional commitment 额外承担 9$2/MT't
additional commitment vote 额外承担拨款 'yMF~r3 J
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 yKO`rtP
additional dependent parent allowance 供养父母额外免税额 6I@h9uIsze
additional provision 额外拨款 0 $ ,SF3K
additional stamp duty 附加印花税 ep)>X@t
additional tax 补加税罚款；补加税款 BNL;Biy t7
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }Y;K~J
adjudged bankrupt 被裁定破产 /!c${W!sY
adjudicated bankrupt 裁定破产人 X5 j1`t
,
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z^T`x_mF
adjudication of bankruptcy 裁定破产；宣告破产 ;q*e=[_DF
adjudication of insolvency 裁定无力偿还债务 "'D=,*
adjusted actual 经调整的实数；调整后的实数 c%MW\qx
adjusted current assets 经调整的流动资产；调整后的流动资产 s&RVJX>Rt
adjusted figure 经调整的数字；调整后的数额 ?Y@N` S
adjusted liabilities 经调整的负债；调整后的负债 |`.([2
adjusted loss 经调整的亏损；调整后的亏损 gLOEh6
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 /5u<78GW1
adjusted profit 经调整的利润；调整后的利润 Z]B~{!W1
adjusted surplus 经调整的盈余额；调整后的盈余额 !QvZ<5(
adjusted value 经调整的价值；调整后的价值 BocSwf;v.
adjustment 调整；修订；理算〔保险〕 ouuuc9x]
adjustment centre 调剂中心 *s:(jDlv
adjustment lag 调整过程的时间差距；调整时差 8P|D13- Q
adjustment mechanism 调整机制 p, eTY[k?
adjustment of loss 亏损调整 RJ d(~1
adjustment process 调整过程；调整程序 "'t0h{W r8
adjustment range 调整幅度 <ZNzVnVA
administered exchange rate 受管制汇率 zx)z/1
