A: dLek4q
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A share Ａ股；甲类股份 WsCzC_'j.
abatement of tax 减税；减扣免税额 y|+ltA K
ABN AMRO Bank N.V. 荷兰银行 @9rmm)TZ
above-the-line expenditure 线上项目支出；经常预算支出 e[@
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above-the-line receipt 线上项目收入；经常预算收入 :4
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ABSA Asia Limited 南非联合亚洲有限公司 SEXLi8;/
absolute change 绝对数值变更 ^(0tNX/XD
absolute expenditure 实际开支 ;Q.g[[J/p
absolute guideline figure 绝对准则数字 D|D1`CIM
absolute interest 绝对权益 cMEM}Qh
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absolute order of discharge 绝对破产解除令 jdY v*/^
absolute profit margin 绝对利润幅度 {M?!nS6t
absolute value 实值；绝对值 Ueyt}44.e2
absolutely vested interest 绝对既得权益 rHtT>UE=
absorbed cost 已吸收成本；已分摊成本 G r;~P*
absorption 吸收；分摊；合并 r 4xq%hy
absorption rate 吸收率；摊配率；分摊率 nA] dQ+5sT
ACB Finance Limited 亚洲商业财务有限公司 xIo7f
acceptable form of reciprocity 合理的互惠条件 Vy:ER
acceptable rate 适当利率；适当汇率 CFh&z^]PR
acceptance agreement 承兑协议 b+M[DwPw
acceptance for honour 参加承兑 u[jdYWQa
acceptor 承兑人；接受人；受票人 H \3CvFm
acceptor for honour 参加承兑人 `
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accident insurance 意外保险 ?mt$c6-
Accident Insurance Association of Hong Kong 香港意外保险公会 GfQP@R"
accident insurance scheme 意外保险计划 o+O\VNW
accident year basis 意外年度基准 >~$ S!
accommodation 通融；贷款 #1zWzt|DW
accommodation bill 通融票据；空头票据 % KY&E>^
accommodation party 汇票代发人 9& W\BQ
account balance 帐户余额；帐户结余 'eo2a&S2D
account book 帐簿 < v('HLA
account collected in advance 预收款项 {Pg7IYjH
account current book 往来帐簿 DZXv3gnX
account of after-acquired property 事后取得的财产报告 pKMf#)qm
account of defaulter 拖欠帐目 Drlt xI)
account payable 应付帐款 y( MF_'l
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^ D
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account receivable 应收帐款 )M]4p6Y
account receivable report 应收帐款报表 ZF
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account statement 结单；帐单；会计财务报表 A}\Rms 2
account title 帐户名称；会计科目 )}c $ n
accountant's report 会计师报告 va; d[D,
Accountant's Report Rules 会计师报告规则 'EREut,>'
accounting and auditing procedure 会计与审计程序；会计与核数程序 :7Vm]xd}do
Accounting Arrangements 《会计安排》 -lMC{~h\(S
accounting basis 会计基础 hBE}?J>
accounting by Official Receiver 破产管理署署长呈交的帐目 $Y,]D*|
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Accounting Circular 《会计通告》 igz:ek`
accounting class 会计类别 u B,B%XHj
accounting date 记帐日期；会计结算日期 mc(&'U8R0I
accounting for money 款项核算 oT|E\wj
Accounting Officer 会计主任 aXC`yQ?
accounting period 会计报告期；会计期 @;<w"j`r
accounting policy 会计政策；会计方针 &r<<4J(t
accounting practice 会计惯例 SsznV}{^
accounting principle 会计准则 3<+l.Wl
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accounting record 会计记录 I/WnF"yP
accounting report 会计报告 4g1u9Sc0
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rP`\ <}a.
Accounting Society of China 中国会计学会 >/bl
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accounting statement 会计报表 x\Sp~] o3C
accounting system 会计制度；会计系统 2z[Pw0# V
accounting transaction 会计事项；帐务交易 {b<8Z*4W
accounting treatment 会计处理 t4 1cl
accounting year 会计年度 dIO\ lL
accretion 增值；添加 ( rw bF
accrual 应计项目；应累算数目 *=/XlSWF
accrual basis 应计制；权责发生制 u khI#:[
accrual basis accounting 应计制会计；权责发生制会计 1| gP
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accrue 应累算；应计 Y5MHd>m
accrued benefit 应累算利益 Z =F=@ <!
accrued charges 应计费用 y l'~H;su
accrued cumulative preference share dividend 应累算的累积优先股股息 <O>Q;}>gfc
accrued expenses 应累算费用 (`!|
Uf$
accrued interest payable 应付利息；应计未付利息 ?|hzAF"U
accrued interest receivable 应收利息；应计未收利息 N'`*#UI+
accrued right 累算权益 bY>o%LL-
accruing profit 应累算的利润 >M1/m=a
accumulated fiscal reserve 累积财政储备 @6D<D6`
accumulated profit 累积利润；滚存溢利 5e2m EQU >
accumulated reserve 累积储备 `z=MI66Nl
accumulation of surplus income 累积收益盈余 Jx>P%>+<j
acquired assets 既得资产 r>)\"U#
acquisition 收购；购置；取得 akqXh 9g
acquisition cost 购置成本 |\_O 8=B%
acquisition expenses 购置费用 E>g' !
acquisition of 100% interest 收购全部股权 \:=Phbn
acquisition of control 取得控制权 ADBw" ? >
acquisition of fixed assets 购置固定资产 FD@ ! z
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acquisition of shell “买壳” @s
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acquisition price 收购价 v %FVz
act of God 天灾 yQx>h6
acting partner 执事合伙人
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active market 买卖活跃的市场；交投畅旺的市场；旺市 W.67, 0m$
active partner 积极参与的合伙人 sJ?kp^!g
active trading 交投活跃 Lw#h nLI.
actual circulation 实际流通 1OGlD+f
actual cost 实际成本 rzTyHK[
actual expenditure 实际开支；实际支出 ' qM 3.U
actual income 实际入息；实际收入；实际收益 [MEa @D<7N
actual market 现货市场
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actual price 现货价；实际价格 Ci*5E$+\
actual profit 实际利润 Yj"UD:p
actual quotation 实盘；实际价位；实际报价 uo{QF5z]
actual year basis 按实际年度计算 OKU P
actuals 实货 ,f1wN{
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actuarial investigation 精算调查 \ D[BRE+
actuarial principle 精算原则 ld?M ,Qd
actuarial report 精算师报告 E+2y-B)E
Actuarial Society of Hong Kong 香港精算学会 k
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actuarial valuation 精算师估值 T#BOrT>V
actuary 精算师 an7N< -?
ad referendum agreement 暂定协议；有待覆核的协定 5Ci}w|c/>
ad valorem duty 从价税；按值征税 lR( &Wc\j
ad valorem duty system 从价税制 sooh yK8
ad valorem fee 从价费
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ad valorem tariff 从价关税 ='JX_U`A^F
additional allowance 额外免税额 Z V U9 t
additional amount for unexpired risk 未过期风险的额外款额 ]d[q:N]z
additional assessable profit 补加应评税利润 5[R}MhLZ
additional assessment 补加评税 0I _;?i
additional commitment 额外承担 2 <O8=I _
additional commitment vote 额外承担拨款 c1 <g!Q&E
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [V f|4xcD
additional dependent parent allowance 供养父母额外免税额 Q d./G5CC
additional provision 额外拨款 f65Sr"qB3
additional stamp duty 附加印花税 C[pDPx,#:G
additional tax 补加税罚款；补加税款 DEs?x
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Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1,QRfckks
adjudged bankrupt 被裁定破产 v\ox:C
adjudicated bankrupt 裁定破产人 6:!fyi a
adjudication fee 裁定费；评定印花税额手续费；评估契据费 meL'toaJdQ
adjudication of bankruptcy 裁定破产；宣告破产 x -!FS h8q
adjudication of insolvency 裁定无力偿还债务 !+6l.`2WI
adjusted actual 经调整的实数；调整后的实数 at*=#?M1?
adjusted current assets 经调整的流动资产；调整后的流动资产 G](K2=
adjusted figure 经调整的数字；调整后的数额
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adjusted liabilities 经调整的负债；调整后的负债 ; M(}fV]
adjusted loss 经调整的亏损；调整后的亏损 T G NeEYr
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 J53;w:O
adjusted profit 经调整的利润；调整后的利润 (wfg84
adjusted surplus 经调整的盈余额；调整后的盈余额 <H)@vW]_
adjusted value 经调整的价值；调整后的价值 5^dw!^d
adjustment 调整；修订；理算〔保险〕 EyeLC6u
adjustment centre 调剂中心 ah92<'ix
adjustment lag 调整过程的时间差距；调整时差 cTn bI4S;
adjustment mechanism 调整机制 RFC;1+Jn
adjustment of loss 亏损调整 (`NRF6'&1L
adjustment process 调整过程；调整程序 kUt9'|9!
adjustment range 调整幅度 {<2Zb N?
administered exchange rate 受管制汇率 FCWphpz
