A: % :f&.@'r
udK% >
A share Ａ股；甲类股份 i'<[DjMDlm
abatement of tax 减税；减扣免税额 &C5_g$Ma.Z
ABN AMRO Bank N.V. 荷兰银行 pHGY Q;:L
above-the-line expenditure 线上项目支出；经常预算支出 P_^ +A
above-the-line receipt 线上项目收入；经常预算收入 d"1]4.c
ABSA Asia Limited 南非联合亚洲有限公司 "m):Y;9iQ?
absolute change 绝对数值变更 4!{KWL `A
absolute expenditure 实际开支 RXMISt3+{y
absolute guideline figure 绝对准则数字 Gm&Za, 4%4
absolute interest 绝对权益 #Qw0&kM7I
absolute order of discharge 绝对破产解除令
^ 'MT0j
absolute profit margin 绝对利润幅度 olB.*#gA
absolute value 实值；绝对值 {f_={k
absolutely vested interest 绝对既得权益 Hzm:xg
absorbed cost 已吸收成本；已分摊成本 (Bb5? fw
absorption 吸收；分摊；合并 ZoW?nxY
absorption rate 吸收率；摊配率；分摊率 a@K%06A;'
ACB Finance Limited 亚洲商业财务有限公司 } ^WdJd]P
acceptable form of reciprocity 合理的互惠条件 zy?|ODM
acceptable rate 适当利率；适当汇率 5:[0z5Hww
acceptance agreement 承兑协议 3Y4?CM&0v
acceptance for honour 参加承兑 5+0gR
&|j
acceptor 承兑人；接受人；受票人 ^] Y> [[
acceptor for honour 参加承兑人 R{ `(c/%8
accident insurance 意外保险 $? iLLA~
Accident Insurance Association of Hong Kong 香港意外保险公会
AEI>\Y
accident insurance scheme 意外保险计划 & GO}|W
accident year basis 意外年度基准 ] Jg&VXrH
accommodation 通融；贷款 _IHV7*u{;
accommodation bill 通融票据；空头票据 .^33MWu6
accommodation party 汇票代发人 ='r!g
account balance 帐户余额；帐户结余 h]&GLb&<?
account book 帐簿 {GT*ZU*
account collected in advance 预收款项 Vi$~-6n&
account current book 往来帐簿 bTNgjc
account of after-acquired property 事后取得的财产报告 JPI3 [ .o
account of defaulter 拖欠帐目 Jl8H|<g~/
account payable 应付帐款 R Z?jJm$
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \[i1JG
account receivable 应收帐款 .[KrlfI
account receivable report 应收帐款报表 F@j
Z ho
account statement 结单；帐单；会计财务报表 V*;(kEqj
account title 帐户名称；会计科目 St9?RD{4;
accountant's report 会计师报告 #
pow ub
Accountant's Report Rules 会计师报告规则 A0s ZOCky
accounting and auditing procedure 会计与审计程序；会计与核数程序 wo{gG? B
Accounting Arrangements 《会计安排》 `:fZ)$sY
accounting basis 会计基础 Lz Kj=5'Y
accounting by Official Receiver 破产管理署署长呈交的帐目 ./Zk`-OBT
Accounting Circular 《会计通告》 ?3`UbN:
accounting class 会计类别 \;,+
accounting date 记帐日期；会计结算日期 ; u
({\K
accounting for money 款项核算
@tnz]^V
Accounting Officer 会计主任 dh iuI|?@
accounting period 会计报告期；会计期 oG?Xk%7&\
accounting policy 会计政策；会计方针 &vMb_;~B
accounting practice 会计惯例 Y;M|D'y+
accounting principle 会计准则 OX7M8cmc+
accounting record 会计记录 yjX9oxhtL
accounting report 会计报告 V#$RR!X'
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h
0Q5-EA
Accounting Society of China 中国会计学会 9d659i C
accounting statement 会计报表 FIhk@TKa
accounting system 会计制度；会计系统 >Eto(
y"q
accounting transaction 会计事项；帐务交易 W q&if_
accounting treatment 会计处理 O"9\5(w
accounting year 会计年度 '3fu
accretion 增值；添加 cd_yzpL@}J
accrual 应计项目；应累算数目 dt]-,Y
accrual basis 应计制；权责发生制 hBUn \ ~z
accrual basis accounting 应计制会计；权责发生制会计 c
( C%Hld
accrue 应累算；应计 ^A/k)x6
accrued benefit 应累算利益 |v%YQ
R
accrued charges 应计费用 9wwqcx)3(
accrued cumulative preference share dividend 应累算的累积优先股股息 OX!tsARC@
accrued expenses 应累算费用 D2 eckLT
accrued interest payable 应付利息；应计未付利息 xGg )Y#
accrued interest receivable 应收利息；应计未收利息 - % h.t+=U
accrued right 累算权益 j{A y\n (
accruing profit 应累算的利润 $ k%
2J9O
accumulated fiscal reserve 累积财政储备 P
l]O\vh
accumulated profit 累积利润；滚存溢利 ^"2
J]&x`G
accumulated reserve 累积储备 ASySiHz
accumulation of surplus income 累积收益盈余 hx %v+/
acquired assets 既得资产 Ya"a`ozq
acquisition 收购；购置；取得 b5vC'B-!
acquisition cost 购置成本 ,!y$qVg'\f
acquisition expenses 购置费用 Y"aJur=`
acquisition of 100% interest 收购全部股权 S`0(*A[W*
acquisition of control 取得控制权 Jhhb7uU+
acquisition of fixed assets 购置固定资产 )9`qG:b'
acquisition of shell “买壳” l<LI7Z]A
acquisition price 收购价 zP8lN(LA
act of God 天灾
xF'EiX ~
acting partner 执事合伙人 E
A1?)|}n
active market 买卖活跃的市场；交投畅旺的市场；旺市 v%z=ysA
active partner 积极参与的合伙人 ChPmX+.i_
active trading 交投活跃 W+?4jwqw
actual circulation 实际流通 "7F? @D$e
actual cost 实际成本 6j]0R*B7`Q
actual expenditure 实际开支；实际支出 u cW-I;"
actual income 实际入息；实际收入；实际收益 [!#L6&:a8
actual market 现货市场 K`zdc`/
actual price 现货价；实际价格 9IfmW^0
actual profit 实际利润 ;))+>%SGCt
actual quotation 实盘；实际价位；实际报价
7*A],:-q
actual year basis 按实际年度计算 SsDmoEeB[
actuals 实货 qi D@'Va\
actuarial investigation 精算调查 XJ|
<?
actuarial principle 精算原则
:KP @RZm
actuarial report 精算师报告 A i?*s%8v
Actuarial Society of Hong Kong 香港精算学会 3ym',q
actuarial valuation 精算师估值 ?X<eV1a
actuary 精算师 _9Te!gJ4_#
ad referendum agreement 暂定协议；有待覆核的协定 WO>nIo5Y
ad valorem duty 从价税；按值征税 s)D;a-F
ad valorem duty system 从价税制 'yEHI
ad valorem fee 从价费 j-}O0~Jz
ad valorem tariff 从价关税 7# Kn8s
additional allowance 额外免税额 mL{6L?
additional amount for unexpired risk 未过期风险的额外款额 P{>
!5|k
additional assessable profit 补加应评税利润 (vJNHY M
additional assessment 补加评税 $Sip$\+*
additional commitment 额外承担 <=/hi l
additional commitment vote 额外承担拨款 sBg.u
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %pL''R9VF
additional dependent parent allowance 供养父母额外免税额 Q\7h`d%)
additional provision 额外拨款 #r\4sVg
additional stamp duty 附加印花税 MH\dC9%p
additional tax 补加税罚款；补加税款 3~ { :`[0Q
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 AH7}/Rc
adjudged bankrupt 被裁定破产 uZ K
r
adjudicated bankrupt 裁定破产人 `l[c_%Bm
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3; {kJ Q
adjudication of bankruptcy 裁定破产；宣告破产 bw
Mm# f
adjudication of insolvency 裁定无力偿还债务 qqY"*uJ'
adjusted actual 经调整的实数；调整后的实数 !?h;wR
adjusted current assets 经调整的流动资产；调整后的流动资产 `d`T*_
adjusted figure 经调整的数字；调整后的数额 3bH'H*2
adjusted liabilities 经调整的负债；调整后的负债 aeM+ d`f
adjusted loss 经调整的亏损；调整后的亏损 P}^W)@
+3k
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 WP'!*[z
adjusted profit 经调整的利润；调整后的利润 YPk fx
adjusted surplus 经调整的盈余额；调整后的盈余额 6?J i7F
adjusted value 经调整的价值；调整后的价值 &n:.k}/ P
adjustment 调整；修订；理算〔保险〕 >KhOz[Zg
adjustment centre 调剂中心 `1fY)d^Z S
adjustment lag 调整过程的时间差距；调整时差 n;Vs_u/Nx
adjustment mechanism 调整机制 f r6 fj
adjustment of loss 亏损调整 ;[OH(!
adjustment process 调整过程；调整程序 ?%[@Qb=2
adjustment range 调整幅度 B
W*rIn<?G
administered exchange rate 受管制汇率 4vB<fPN
