A: p}K\rpvJpu
hcrx(oJ5
A share Ａ股；甲类股份
2E/yZ ~2s
abatement of tax 减税；减扣免税额 TM*<hC
ABN AMRO Bank N.V. 荷兰银行 ;e#bl1%#
above-the-line expenditure 线上项目支出；经常预算支出 ]/TqPOi:
above-the-line receipt 线上项目收入；经常预算收入 jHx)q|2\
ABSA Asia Limited 南非联合亚洲有限公司 1 GB
absolute change 绝对数值变更 .4cOMi G
absolute expenditure 实际开支 s]@k, %
absolute guideline figure 绝对准则数字 noSBwP| v*
absolute interest 绝对权益 KOP*\ \1
J
absolute order of discharge 绝对破产解除令 >XomjU[srQ
absolute profit margin 绝对利润幅度 0o*
absolute value 实值；绝对值 O~u@J'4
absolutely vested interest 绝对既得权益 Ng;F hv+
absorbed cost 已吸收成本；已分摊成本 jPyhn8Vw
absorption 吸收；分摊；合并 \*x=q20
absorption rate 吸收率；摊配率；分摊率 ?6>r Q6tBv
ACB Finance Limited 亚洲商业财务有限公司 ANWUo}j
acceptable form of reciprocity 合理的互惠条件 $ 8WJ$73
acceptable rate 适当利率；适当汇率 (Gp|K6
acceptance agreement 承兑协议 6H:'_|G
acceptance for honour 参加承兑 Yv7`5b{N.
acceptor 承兑人；接受人；受票人 r<XlIi
acceptor for honour 参加承兑人 qcdENIy0b
accident insurance 意外保险 KRN{Ath.
Accident Insurance Association of Hong Kong 香港意外保险公会 c:f ++||
accident insurance scheme 意外保险计划 QU%'z/dip
accident year basis 意外年度基准 > qDHb'
accommodation 通融；贷款 \[ 5mBuk
accommodation bill 通融票据；空头票据 W*D].
|
accommodation party 汇票代发人 =^D{ZZw{
account balance 帐户余额；帐户结余 :1(UC}v
account book 帐簿 F) Qj< 6
account collected in advance 预收款项 R`F8J}X_
account current book 往来帐簿 C~([aH@-I
account of after-acquired property 事后取得的财产报告 \& )k{P>=
account of defaulter 拖欠帐目 Q{))+'s2h
account payable 应付帐款 8QaF(?
account payee only [A/C payee only] 只可转帐；存入收款人帐户 K-f\n r
account receivable 应收帐款 %\n&iRwDF
account receivable report 应收帐款报表 nbM7 >tnsk
account statement 结单；帐单；会计财务报表 k w] m7 T
account title 帐户名称；会计科目 jpW(w( $XL
accountant's report 会计师报告 Z d]2>h
Accountant's Report Rules 会计师报告规则 /naGn@m5u
accounting and auditing procedure 会计与审计程序；会计与核数程序 z,#3YC{'
Accounting Arrangements 《会计安排》 d;c<" +
accounting basis 会计基础 my(yN|
accounting by Official Receiver 破产管理署署长呈交的帐目 sJ(q.FRM'
Accounting Circular 《会计通告》 . wv!;
accounting class 会计类别 TV &4m5
accounting date 记帐日期；会计结算日期 ( O>oN~
accounting for money 款项核算 -a( \(^NW
Accounting Officer 会计主任 |}y6U< I
accounting period 会计报告期；会计期 }bxx]rDl
accounting policy 会计政策；会计方针 xFcRp2W9R
accounting practice 会计惯例 =P"Sm
r
accounting principle 会计准则 S.kFs{;1x
accounting record 会计记录 F I I>6c
accounting report 会计报告 [
queXDn"m
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ie+746tFW
Accounting Society of China 中国会计学会 [Y^1}E*
accounting statement 会计报表 _U@;Z*(%vh
accounting system 会计制度；会计系统 8;r7ksE~
accounting transaction 会计事项；帐务交易 $EuWQq7OI2
accounting treatment 会计处理 Q(e 3 - a
accounting year 会计年度 EjY
COb-
accretion 增值；添加 >&kb|)
accrual 应计项目；应累算数目 $CY B&|d
accrual basis 应计制；权责发生制 xp> p#c
accrual basis accounting 应计制会计；权责发生制会计 VN1a\
accrue 应累算；应计 |NiW r1&i0
accrued benefit 应累算利益 T'Tx C)
accrued charges 应计费用 yv!,iK9
accrued cumulative preference share dividend 应累算的累积优先股股息 G3G"SJ np
accrued expenses 应累算费用 yfD) |lK
accrued interest payable 应付利息；应计未付利息 vj:hMPC
ZM
accrued interest receivable 应收利息；应计未收利息 H@8g 9 ;+
accrued right 累算权益 jSj
(ZU6
accruing profit 应累算的利润 t/baze;V
accumulated fiscal reserve 累积财政储备 Cl+TjmOV\`
accumulated profit 累积利润；滚存溢利 2 #+g4
accumulated reserve 累积储备 .2jG
~_W[
accumulation of surplus income 累积收益盈余 |5}~n"R5
acquired assets 既得资产 Q3vWwP;t~
acquisition 收购；购置；取得 sO!YM5v8
acquisition cost 购置成本 9N[vNg<n
acquisition expenses 购置费用 NNQro)Lpe
acquisition of 100% interest 收购全部股权 ]o(&J7Z6-
acquisition of control 取得控制权 U*'
YGv
acquisition of fixed assets 购置固定资产 I 2!0,1Q
acquisition of shell “买壳” ?q%) 8 E
acquisition price 收购价 ~!,Q<?
act of God 天灾 S>]Jc$
acting partner 执事合伙人 oR=^ NEJv
active market 买卖活跃的市场；交投畅旺的市场；旺市 \c! LC4pE
active partner 积极参与的合伙人 Rp 2~d
active trading 交投活跃 gJy Ft8Z<
actual circulation 实际流通
V^t5
Y+7
actual cost 实际成本 <h/\)bPB
actual expenditure 实际开支；实际支出 BHwQB2t gc
actual income 实际入息；实际收入；实际收益 _cZ`7 ]Z
actual market 现货市场 ]x
hmM1$
actual price 现货价；实际价格 vYD>m~Qc^
actual profit 实际利润 t:X[Blw3$
actual quotation 实盘；实际价位；实际报价 .~4>5W"u
actual year basis 按实际年度计算 .bOueB-
actuals 实货 H>-?/H
actuarial investigation 精算调查 |f^/((: D
actuarial principle 精算原则 u_o>v{&i
actuarial report 精算师报告 ] =jnt
Actuarial Society of Hong Kong 香港精算学会 H7e/6t<x
actuarial valuation 精算师估值 A}#@(ma7
actuary 精算师 g#V3u=I8 ~
ad referendum agreement 暂定协议；有待覆核的协定 6dh@DG*k
ad valorem duty 从价税；按值征税 yD`{9'L
-
ad valorem duty system 从价税制 F6T@YS P
ad valorem fee 从价费 Dk|<&uVV
ad valorem tariff 从价关税 V 'Gi2gNaP
additional allowance 额外免税额 eB:obz
additional amount for unexpired risk 未过期风险的额外款额 O,_2dj d
additional assessable profit 补加应评税利润 -;z&">
additional assessment 补加评税 qFV=P k
additional commitment 额外承担 ;<#fZ0(l;
additional commitment vote 额外承担拨款 ] t|KFk!)
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #ZIV>(Q\H
additional dependent parent allowance 供养父母额外免税额 Osb"$8im
additional provision 额外拨款 }Kq5!XJV9C
additional stamp duty 附加印花税 #](k
,% 2
additional tax 补加税罚款；补加税款 n>\BPi z
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /n7F]Ok'*
adjudged bankrupt 被裁定破产 {=7W;uL
adjudicated bankrupt 裁定破产人 L_jwM ^8
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jow^~
adjudication of bankruptcy 裁定破产；宣告破产 HPAg1bV:-
adjudication of insolvency 裁定无力偿还债务 xZS
adjusted actual 经调整的实数；调整后的实数 ~Gc+naE>
adjusted current assets 经调整的流动资产；调整后的流动资产 ?x @B Ze
adjusted figure 经调整的数字；调整后的数额 9 il!w
g?
adjusted liabilities 经调整的负债；调整后的负债 F 5%-6@=
adjusted loss 经调整的亏损；调整后的亏损 Y[;Pl$
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 "HVwm>qEi
adjusted profit 经调整的利润；调整后的利润 0At??Z py
adjusted surplus 经调整的盈余额；调整后的盈余额 tqrvcnQr^
adjusted value 经调整的价值；调整后的价值 "8Pxf=
adjustment 调整；修订；理算〔保险〕 E8>npDF v.
adjustment centre 调剂中心 x#| P-^
adjustment lag 调整过程的时间差距；调整时差 L5cNC Wpo
adjustment mechanism 调整机制 uavts9v<
adjustment of loss 亏损调整 b0E(tPw5c
adjustment process 调整过程；调整程序 V/|Ln*rm
adjustment range 调整幅度 ")HTUlcAe}
administered exchange rate 受管制汇率 7% 8,*T
