A: * %MY. #
OW6i2 >Or
A share Ａ股；甲类股份 {?t=*l\S{w
abatement of tax 减税；减扣免税额 5` Q#
2
ABN AMRO Bank N.V. 荷兰银行 -m
-~
above-the-line expenditure 线上项目支出；经常预算支出 f-3lJ?6
above-the-line receipt 线上项目收入；经常预算收入 ?{+}gS^
ABSA Asia Limited 南非联合亚洲有限公司 yDHH05Yl
absolute change 绝对数值变更 3vMfms
absolute expenditure 实际开支 Y(- +>>j_
absolute guideline figure 绝对准则数字 b>o38(
absolute interest 绝对权益 K)&AR*Tc
absolute order of discharge 绝对破产解除令 x=9drKIw>
absolute profit margin 绝对利润幅度 -()CgtSR
absolute value 实值；绝对值 9]|cs
absolutely vested interest 绝对既得权益 uu'~[SZlL
absorbed cost 已吸收成本；已分摊成本 i5rAb<q `
absorption 吸收；分摊；合并 V a<L[8
absorption rate 吸收率；摊配率；分摊率 &OsJnkY<<
ACB Finance Limited 亚洲商业财务有限公司 O>}aK.H
acceptable form of reciprocity 合理的互惠条件 ['{mW4 i
acceptable rate 适当利率；适当汇率 pvcD
61,
acceptance agreement 承兑协议 xC{ W_a(
acceptance for honour 参加承兑 0dXWy`Mn
acceptor 承兑人；接受人；受票人 ?*J v&f#
acceptor for honour 参加承兑人 uN'e~X6
accident insurance 意外保险 0b4QcfB1[
Accident Insurance Association of Hong Kong 香港意外保险公会 -MeGJX:^I
accident insurance scheme 意外保险计划 IY+P Yad
accident year basis 意外年度基准 \QQw1c+
accommodation 通融；贷款 2 x t
8F
accommodation bill 通融票据；空头票据 \]GBd~i<
accommodation party 汇票代发人
Fd0R?d
account balance 帐户余额；帐户结余 z#*fELV
account book 帐簿 '(~+
\
account collected in advance 预收款项 YQ; ?N66
account current book 往来帐簿 )88z=5.
account of after-acquired property 事后取得的财产报告 eR =P
account of defaulter 拖欠帐目 ss.wX~I
account payable 应付帐款 s )\% %CM
account payee only [A/C payee only] 只可转帐；存入收款人帐户
>.0B%
account receivable 应收帐款 >DPC}@Wl
account receivable report 应收帐款报表 jsjH.O
account statement 结单；帐单；会计财务报表 a! ]'S4JS
account title 帐户名称；会计科目 &pV'/
accountant's report 会计师报告 l jQru ^(u
Accountant's Report Rules 会计师报告规则 P @G2F:
}
accounting and auditing procedure 会计与审计程序；会计与核数程序 4Y;z46yM%
Accounting Arrangements 《会计安排》 [a`89'"z
accounting basis 会计基础 ]h
aZ T\
accounting by Official Receiver 破产管理署署长呈交的帐目 zXIV HC,"{
Accounting Circular 《会计通告》 8.bdN]zn
accounting class 会计类别 5PqL#Eu`!
accounting date 记帐日期；会计结算日期 $@s&qi_&R
accounting for money 款项核算 ( hp 52Vse
Accounting Officer 会计主任 JN,4#,
accounting period 会计报告期；会计期 2h%/exeS;
accounting policy 会计政策；会计方针 3)3?/y)_
accounting practice 会计惯例 <Y9%oJn%
accounting principle 会计准则 C%vR !Az
accounting record 会计记录 /0A9d-Qd<
accounting report 会计报告 @ l41'?m
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )w4i0Xw^C:
Accounting Society of China 中国会计学会 >^=up f/
accounting statement 会计报表 ]QlgVw,
accounting system 会计制度；会计系统 J>y}kzCz
accounting transaction 会计事项；帐务交易 )[oegfnn-
accounting treatment 会计处理 Cjc>0)f&.
accounting year 会计年度 oSq?. *w<
accretion 增值；添加 V:s $V.{!
accrual 应计项目；应累算数目 AY<(`J{
accrual basis 应计制；权责发生制 3"FvYv{
accrual basis accounting 应计制会计；权责发生制会计 x- 1RmL_%
accrue 应累算；应计 ~4fUaMT
accrued benefit 应累算利益 #ue
WU
accrued charges 应计费用 IOhJL' r
accrued cumulative preference share dividend 应累算的累积优先股股息 B]iPixA 6
accrued expenses 应累算费用 iHBetkAu
accrued interest payable 应付利息；应计未付利息 Vsw] v
accrued interest receivable 应收利息；应计未收利息 y(^t &tgjS
accrued right 累算权益 KPHtD4
accruing profit 应累算的利润 l1HMH?0|
accumulated fiscal reserve 累积财政储备 xq$(=WPI
accumulated profit 累积利润；滚存溢利 1cq"H/N
accumulated reserve 累积储备 A#k(0e!O
accumulation of surplus income 累积收益盈余 = p{55dR
acquired assets 既得资产 2@~.FBby7@
acquisition 收购；购置；取得 F#-mseKhc
acquisition cost 购置成本 JbX"K< nQ
acquisition expenses 购置费用 B8.a#@ R
acquisition of 100% interest 收购全部股权 Cw$ 0XyO
acquisition of control 取得控制权 VW&EdrR,S
acquisition of fixed assets 购置固定资产 Is&0h|
acquisition of shell “买壳” QiKci%=SX
acquisition price 收购价 MD|T4PPz,}
act of God 天灾 Zaime
acting partner 执事合伙人 2S,N9 (7
active market 买卖活跃的市场；交投畅旺的市场；旺市 X\4d|VJ?m
active partner 积极参与的合伙人 L)(JaZy
V5
active trading 交投活跃 /~~A2.= .
actual circulation 实际流通 J,(@1R]KF:
actual cost 实际成本 03p D<
actual expenditure 实际开支；实际支出 ;z2\ Q$
actual income 实际入息；实际收入；实际收益 vG'6?%38
actual market 现货市场 yM}~]aQ y
actual price 现货价；实际价格 u1 Z ;n
actual profit 实际利润 8FT]B/^&m
actual quotation 实盘；实际价位；实际报价 A:b(@'h
actual year basis 按实际年度计算 c~``)N
actuals 实货 $|"Y|3&X
actuarial investigation 精算调查 H2kib4^i
actuarial principle 精算原则 _+7+90u
actuarial report 精算师报告 j)nL!":O
Actuarial Society of Hong Kong 香港精算学会
b!p]\B!
actuarial valuation 精算师估值 %plu] ^Vy
actuary 精算师 k I?+\k\V`
ad referendum agreement 暂定协议；有待覆核的协定 p~'iK4[&6
ad valorem duty 从价税；按值征税 TW?_fse*[
ad valorem duty system 从价税制 baQO RU= X
ad valorem fee 从价费 t| PQ4g<
ad valorem tariff 从价关税 *c<6 Er>s
additional allowance 额外免税额 !\<
[}2}
additional amount for unexpired risk 未过期风险的额外款额 & zR\Rmpt
additional assessable profit 补加应评税利润 b1TIVK3m
additional assessment 补加评税 t]IHQ8
additional commitment 额外承担 #7Fdm nu`
additional commitment vote 额外承担拨款 whi#\>i
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &2,3R}B/
additional dependent parent allowance 供养父母额外免税额 O*7vmPy
additional provision 额外拨款 o;TS69|D
additional stamp duty 附加印花税 _lG|t6 y
additional tax 补加税罚款；补加税款 u4#YZOiY)A
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `- HI)-A97
adjudged bankrupt 被裁定破产 Wu~cy}\
adjudicated bankrupt 裁定破产人 w!dgIS$
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S;0z%$y
adjudication of bankruptcy 裁定破产；宣告破产 H@xHkqan
adjudication of insolvency 裁定无力偿还债务 * z'v
adjusted actual 经调整的实数；调整后的实数 yJK:4af;.
adjusted current assets 经调整的流动资产；调整后的流动资产 u{- @,-{
adjusted figure 经调整的数字；调整后的数额 c>Tf@A og>
adjusted liabilities 经调整的负债；调整后的负债 DFkDlx
adjusted loss 经调整的亏损；调整后的亏损 bey:Qj??
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 A` ~R\ j
adjusted profit 经调整的利润；调整后的利润 2$OV`qy@?
adjusted surplus 经调整的盈余额；调整后的盈余额 38 ] }+Bb
adjusted value 经调整的价值；调整后的价值 3+l8V X&u!
adjustment 调整；修订；理算〔保险〕 ^Ig QI N
adjustment centre 调剂中心 )n6,uTlOw
adjustment lag 调整过程的时间差距；调整时差 J! Q #xs
adjustment mechanism 调整机制 0u;a*#V @
adjustment of loss 亏损调整 Oq^t[X'
adjustment process 调整过程；调整程序 =2t=Zyp0Y
adjustment range 调整幅度 p* j>s \
administered exchange rate 受管制汇率 ' 7M z]@
