A: &I">{J<
C3`.-/{D"
A share Ａ股；甲类股份 r -DD*'R
abatement of tax 减税；减扣免税额 N
pIlQaMo4
ABN AMRO Bank N.V. 荷兰银行 AT8,9
above-the-line expenditure 线上项目支出；经常预算支出 9bYHb'70
above-the-line receipt 线上项目收入；经常预算收入 G37L 9IG-M
ABSA Asia Limited 南非联合亚洲有限公司 mgl'
d
absolute change 绝对数值变更 `1}yB
absolute expenditure 实际开支 <@2?2l+`X
absolute guideline figure 绝对准则数字 78}%{7YY
absolute interest 绝对权益 *h8XbBZH
absolute order of discharge 绝对破产解除令 Kof-;T
absolute profit margin 绝对利润幅度 ="*C&wB^
absolute value 实值；绝对值 y"n~ET}e7
absolutely vested interest 绝对既得权益 PzG: M7
absorbed cost 已吸收成本；已分摊成本 !{- 3:N7
absorption 吸收；分摊；合并 6I'V XdeN
absorption rate 吸收率；摊配率；分摊率 w@D@,q'x
ACB Finance Limited 亚洲商业财务有限公司 wZolg~dg
acceptable form of reciprocity 合理的互惠条件 !Kn+*' #
acceptable rate 适当利率；适当汇率 hYQ%|CBXBR
acceptance agreement 承兑协议 Wa<
NId
acceptance for honour 参加承兑 O4+w2 '.,
acceptor 承兑人；接受人；受票人 s`#j8>`M
acceptor for honour 参加承兑人 a*@Z^ 5f
accident insurance 意外保险 P>cJ~F M
Accident Insurance Association of Hong Kong 香港意外保险公会 Z\yLzy# 8
accident insurance scheme 意外保险计划 I (eR3d:
accident year basis 意外年度基准 1;sAt;/W8
accommodation 通融；贷款 h!3Z%M
accommodation bill 通融票据；空头票据 yD'h5)yu
accommodation party 汇票代发人 nK;
rEL
account balance 帐户余额；帐户结余 'Z%aBCM
account book 帐簿 Y2~{q Y
account collected in advance 预收款项 -&^( T
account current book 往来帐簿 x{w ?X.Nt
account of after-acquired property 事后取得的财产报告 (9QRg;
account of defaulter 拖欠帐目 {
^k,iTx
account payable 应付帐款 W..>Ny;'3
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x}24?mP
account receivable 应收帐款 ] nGA1 S{
account receivable report 应收帐款报表 ^Rh ~+
account statement 结单；帐单；会计财务报表 aYX '&k
`
account title 帐户名称；会计科目 >I ; #BE3
accountant's report 会计师报告 P ?-44m#
Accountant's Report Rules 会计师报告规则 U9%nku4
accounting and auditing procedure 会计与审计程序；会计与核数程序 N>iCb:_
T;
Accounting Arrangements 《会计安排》 yL,B\YCf8
accounting basis 会计基础 p 5w g+K
accounting by Official Receiver 破产管理署署长呈交的帐目 uZI:Kt#
Accounting Circular 《会计通告》 }tq9 /\
accounting class 会计类别 clV/i&]Qa
accounting date 记帐日期；会计结算日期 EnAw8Gm
*
accounting for money 款项核算 p#NZ\qJ
Accounting Officer 会计主任 KPr xw }P
accounting period 会计报告期；会计期 1a4 $.
{
accounting policy 会计政策；会计方针 :O=Vr]Y8K
accounting practice 会计惯例 7hE=+V8
accounting principle 会计准则 <\
c8q3N
accounting record 会计记录 'v5gg2
accounting report 会计报告 09i[2n;O
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?Cl"j
cQ*
Accounting Society of China 中国会计学会 <o`]wOrl
accounting statement 会计报表 | bUmkw
accounting system 会计制度；会计系统 ~|]\. ^B
accounting transaction 会计事项；帐务交易 nr6U>
KR^
accounting treatment 会计处理 jl7-"V>j?;
accounting year 会计年度 `84yGXLK
accretion 增值；添加 , X):2_m
accrual 应计项目；应累算数目 $9$NX/P
accrual basis 应计制；权责发生制 S}yb~uc,
accrual basis accounting 应计制会计；权责发生制会计 ywBo9|%T
accrue 应累算；应计 w%na n=
accrued benefit 应累算利益 7qp|Msf},
accrued charges 应计费用 Z 0^d o
accrued cumulative preference share dividend 应累算的累积优先股股息 >@W#@W*I@
accrued expenses 应累算费用 ,bg#pG!x Q
accrued interest payable 应付利息；应计未付利息 pm|]GkM
accrued interest receivable 应收利息；应计未收利息 yIP
IA%dJ
accrued right 累算权益 SJ
e;T
accruing profit 应累算的利润 ~Y[b
QuA=)
accumulated fiscal reserve 累积财政储备 :a`m9s 4
accumulated profit 累积利润；滚存溢利 4(](' [M
accumulated reserve 累积储备 \6L=^q=
accumulation of surplus income 累积收益盈余 1k(*o.6
acquired assets 既得资产 )HcC\[
acquisition 收购；购置；取得 M1\/ueOe
acquisition cost 购置成本 0}!lN{m?
acquisition expenses 购置费用 Ac%K+Pgk.
acquisition of 100% interest 收购全部股权 /qr8
acquisition of control 取得控制权 l1-FL-1
acquisition of fixed assets 购置固定资产 5}VP-04vh
acquisition of shell “买壳” F[Up
acquisition price 收购价 s:{% 1
/
act of God 天灾 -tJ*F! w6U
acting partner 执事合伙人 ?U [AE -*
active market 买卖活跃的市场；交投畅旺的市场；旺市 9wzYDKN}
active partner 积极参与的合伙人 +g&W 423k_
active trading 交投活跃 [)?3Dp|MH
actual circulation 实际流通 n XjUTSGa)
actual cost 实际成本 BGS6uV4^>
actual expenditure 实际开支；实际支出 ;2~Q97c 0
actual income 实际入息；实际收入；实际收益 c{q`uI;O
actual market 现货市场 ^TGHWCK!t
actual price 现货价；实际价格 ?*0kQ o'
actual profit 实际利润 TUt)]"h<
actual quotation 实盘；实际价位；实际报价 {,ljIhc,
actual year basis 按实际年度计算 jXQ_7
actuals 实货 a;sZN USn
actuarial investigation 精算调查 TM;)[R@
actuarial principle 精算原则 AseY .0
actuarial report 精算师报告 ]Ea6Z
Actuarial Society of Hong Kong 香港精算学会 |i I`p-L9
actuarial valuation 精算师估值 U ;/ )V
actuary 精算师 iD~
s,
ad referendum agreement 暂定协议；有待覆核的协定 Z^'; xn
ad valorem duty 从价税；按值征税 ' wEP:}
ad valorem duty system 从价税制 fi)ypv*
ad valorem fee 从价费 YDwn s
ad valorem tariff 从价关税 Et (prmH
additional allowance 额外免税额 D3OV.G]`
additional amount for unexpired risk 未过期风险的额外款额 4$rO,W/&0
additional assessable profit 补加应评税利润 z& 8#1'
additional assessment 补加评税 * gnL0\*
additional commitment 额外承担 (46)v'?
additional commitment vote 额外承担拨款 e0P1FD<@
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OR O~(%-(e
additional dependent parent allowance 供养父母额外免税额 *4bV8T>0Z
additional provision 额外拨款 *MNY1+RJ
additional stamp duty 附加印花税 ur |2FS7
additional tax 补加税罚款；补加税款 6=FuH@Q&
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _cB~?c
adjudged bankrupt 被裁定破产 \a#2Wm
adjudicated bankrupt 裁定破产人 AWzpk }\
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &}oDSD
H^,
adjudication of bankruptcy 裁定破产；宣告破产 s QkP@Y
adjudication of insolvency 裁定无力偿还债务 U"Y$7~
adjusted actual 经调整的实数；调整后的实数 711 z-
adjusted current assets 经调整的流动资产；调整后的流动资产 oUqNA|l
T
adjusted figure 经调整的数字；调整后的数额 '"&?u8
u)
adjusted liabilities 经调整的负债；调整后的负债 9"rATgN1
adjusted loss 经调整的亏损；调整后的亏损 n1ICW 9
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 eP)RP6ON{
adjusted profit 经调整的利润；调整后的利润 |7 argk+
adjusted surplus 经调整的盈余额；调整后的盈余额 8447hb?
W$
adjusted value 经调整的价值；调整后的价值 -(jcsqDk
adjustment 调整；修订；理算〔保险〕 `fH6E8N
adjustment centre 调剂中心 B?]^}r
adjustment lag 调整过程的时间差距；调整时差 PrCq
JY
adjustment mechanism 调整机制 ci!c7 ,'c
adjustment of loss 亏损调整 y~\z_') <>
adjustment process 调整过程；调整程序 q&vr;f B2
adjustment range 调整幅度 <K43f#%
administered exchange rate 受管制汇率 \%)p7PNY
