A: @W#fui<<}Y
wZ$ tJQO
A share Ａ股；甲类股份 pXve02b1B
abatement of tax 减税；减扣免税额 eN2dy-0
ABN AMRO Bank N.V. 荷兰银行 =l_rAj~I|
above-the-line expenditure 线上项目支出；经常预算支出 Z^{+,$H@
above-the-line receipt 线上项目收入；经常预算收入 W=UqX{-j)
ABSA Asia Limited 南非联合亚洲有限公司 oHO W5
absolute change 绝对数值变更 B;Sz uCW
absolute expenditure 实际开支 H_Iim[v#
absolute guideline figure 绝对准则数字 1;aF5~&
absolute interest 绝对权益 Q,D0kS P
absolute order of discharge 绝对破产解除令 ';&0~ [R[
absolute profit margin 绝对利润幅度 sZ]'DH&_(
absolute value 实值；绝对值 c6t2Q6zV
absolutely vested interest 绝对既得权益 s fyBw
absorbed cost 已吸收成本；已分摊成本 3R'.}^RN
absorption 吸收；分摊；合并 J `YnT
absorption rate 吸收率；摊配率；分摊率 NvUu.
ACB Finance Limited 亚洲商业财务有限公司 <nj I
Xa{
acceptable form of reciprocity 合理的互惠条件 Cca6L9 %
acceptable rate 适当利率；适当汇率 4sb )^3T
acceptance agreement 承兑协议
SOhSg]g
acceptance for honour 参加承兑 D*CIE\
+
acceptor 承兑人；接受人；受票人 =x=1uXQv5
acceptor for honour 参加承兑人 "!xvpsy
accident insurance 意外保险 L^3~gM"!
Accident Insurance Association of Hong Kong 香港意外保险公会 f( ]R/'o
accident insurance scheme 意外保险计划 @55bE\E?@
accident year basis 意外年度基准 &}>|5>cJu
accommodation 通融；贷款 tB
GkRd!
accommodation bill 通融票据；空头票据 "fRlEO[9
accommodation party 汇票代发人 _t$lcOT
account balance 帐户余额；帐户结余 qo6 1O\qm
account book 帐簿 sk~ za
account collected in advance 预收款项 U&,r4>V@h>
account current book 往来帐簿 &1*4%N@'
account of after-acquired property 事后取得的财产报告
;&K3 [;a
account of defaulter 拖欠帐目 :-$cd
Z3E
account payable 应付帐款 l?})_1v,R
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +x n&K"]:3
account receivable 应收帐款 Jz=;mrW
account receivable report 应收帐款报表 f B _4f{E
account statement 结单；帐单；会计财务报表 I%pCm||p
account title 帐户名称；会计科目 cC b>zI
accountant's report 会计师报告 mG>T`c|r3
Accountant's Report Rules 会计师报告规则 J'|=*#
accounting and auditing procedure 会计与审计程序；会计与核数程序 - zPm{a
Accounting Arrangements 《会计安排》 h m* Th
accounting basis 会计基础 sVE>=0TVP
accounting by Official Receiver 破产管理署署长呈交的帐目 se~ *<5
Accounting Circular 《会计通告》 9+]ZH.(YE
accounting class 会计类别 T {hyt
accounting date 记帐日期；会计结算日期 Qe7" Z
accounting for money 款项核算 p ^p'/$<6_
Accounting Officer 会计主任 Coga-: 2vu
accounting period 会计报告期；会计期 +F1]M2p]
accounting policy 会计政策；会计方针 0\V\qAk
accounting practice 会计惯例 bs:C1j\&
accounting principle 会计准则 u86J.K1Q
accounting record 会计记录 h{Oz*Bq
accounting report 会计报告 '
%bj9{(0
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C HQ {+?#
Accounting Society of China 中国会计学会 ^ze@#Cp
accounting statement 会计报表 $.ymby
accounting system 会计制度；会计系统 zd?bHcW/h
accounting transaction 会计事项；帐务交易 + #|'|} j
accounting treatment 会计处理 ~+n S)4 (
accounting year 会计年度 hp?ad
accretion 增值；添加 tfi2y]{A
accrual 应计项目；应累算数目 zi?qK?m
accrual basis 应计制；权责发生制 k\4
g|Lya
accrual basis accounting 应计制会计；权责发生制会计 /u y&2l
accrue 应累算；应计 3m-edpH
accrued benefit 应累算利益 ?whRlh
accrued charges 应计费用 R=2
gtW"r
accrued cumulative preference share dividend 应累算的累积优先股股息 ^AovkK(p
accrued expenses 应累算费用 >g5T;NgH9
accrued interest payable 应付利息；应计未付利息 .a 'ETNY:>
accrued interest receivable 应收利息；应计未收利息 u+%)JhIp
accrued right 累算权益 5"76R
Gw=
accruing profit 应累算的利润 hXV4$Dai
accumulated fiscal reserve 累积财政储备 PiIp<fJd$
accumulated profit 累积利润；滚存溢利 ^ % ~Et>C
accumulated reserve 累积储备 wo,""=l
accumulation of surplus income 累积收益盈余 [VfL v.8
w
acquired assets 既得资产 I T*fjUY&
acquisition 收购；购置；取得 H @3$1h&YS
acquisition cost 购置成本 :d!i[W*
acquisition expenses 购置费用
jK ?
acquisition of 100% interest 收购全部股权 Ktg&G<%J0
acquisition of control 取得控制权 oN1!>S9m
acquisition of fixed assets 购置固定资产 Pur"9jHa4
acquisition of shell “买壳” NTpz)R
acquisition price 收购价 UQC'(>.}
act of God 天灾 rXHHD#\oF
acting partner 执事合伙人 {GGO')p
active market 买卖活跃的市场；交投畅旺的市场；旺市 sg! =Q+
active partner 积极参与的合伙人 kMwIuy
active trading 交投活跃 M]8eW
actual circulation 实际流通 Q%gY.n{=
actual cost 实际成本 @F""wKnV
actual expenditure 实际开支；实际支出 Y\\3g_YBF
actual income 实际入息；实际收入；实际收益 @O @|M '
actual market 现货市场 4fU5RB7%
actual price 现货价；实际价格 [T$$od[.
actual profit 实际利润 x| ~D(zo
actual quotation 实盘；实际价位；实际报价 Gaw,1Ow!`2
actual year basis 按实际年度计算 ^c;
sk V&S
actuals 实货 2vk8+LA(6
actuarial investigation 精算调查 8KtF<`A)
actuarial principle 精算原则 n@ yd{Rc
actuarial report 精算师报告 2vW,.]95M
Actuarial Society of Hong Kong 香港精算学会 hc@;}a\Y
actuarial valuation 精算师估值 "6[Ax{cM
actuary 精算师 e>)}_b
ad referendum agreement 暂定协议；有待覆核的协定 + v `^_
ad valorem duty 从价税；按值征税 `#IT24!
ad valorem duty system 从价税制 O*+w_fox
ad valorem fee 从价费 I'6 ed`
|
ad valorem tariff 从价关税 sKE*AGFL d
additional allowance 额外免税额 nKZRq&~^E
additional amount for unexpired risk 未过期风险的额外款额 =8VJ.{xy_e
additional assessable profit 补加应评税利润 eBLHT
additional assessment 补加评税 '3Lx!pMhN
additional commitment 额外承担 4 n.i<K8K[
additional commitment vote 额外承担拨款 V)@nRJ g
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 duiKFN YN
additional dependent parent allowance 供养父母额外免税额 OFPd6,(E
additional provision 额外拨款 ['9OGV\
additional stamp duty 附加印花税 q4IjCu+
additional tax 补加税罚款；补加税款 Jn^ Wzn[q
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 i,U-
H\p&
adjudged bankrupt 被裁定破产 +kdU%Sm
adjudicated bankrupt 裁定破产人 P[J qJi/H
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LeRh (a`=$
adjudication of bankruptcy 裁定破产；宣告破产 wTJMq`sY_
adjudication of insolvency 裁定无力偿还债务 T_;G ))q'
adjusted actual 经调整的实数；调整后的实数 {F{[! .
adjusted current assets 经调整的流动资产；调整后的流动资产 D$^7Xhk
adjusted figure 经调整的数字；调整后的数额 A=2nj
adjusted liabilities 经调整的负债；调整后的负债 "b+3 &i|
adjusted loss 经调整的亏损；调整后的亏损 ?M 1 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 jr MGc=KL
adjusted profit 经调整的利润；调整后的利润 b} q(YgH<
adjusted surplus 经调整的盈余额；调整后的盈余额 1J!tcj1(
adjusted value 经调整的价值；调整后的价值 >f 9]Nj
adjustment 调整；修订；理算〔保险〕 |SJ%
_#=i
adjustment centre 调剂中心 94>7-d
adjustment lag 调整过程的时间差距；调整时差 -%QEzu&
adjustment mechanism 调整机制 }M"'K2_Z
adjustment of loss 亏损调整 1>O0 Iu
adjustment process 调整过程；调整程序 56~da ){gd
adjustment range 调整幅度 4j=@}!TBt
administered exchange rate 受管制汇率 X|QX
1dl
