A: P-^Z7^o-bX
[|k@Suv |z
A share Ａ股；甲类股份 @*%5"~ F
abatement of tax 减税；减扣免税额 g%4|vA8
ABN AMRO Bank N.V. 荷兰银行 Bj%
{PK
above-the-line expenditure 线上项目支出；经常预算支出 ?1OS%RBF
above-the-line receipt 线上项目收入；经常预算收入 H1hj` '\"<
ABSA Asia Limited 南非联合亚洲有限公司 J]N-^ld\\
absolute change 绝对数值变更 _4%+TN6z
absolute expenditure 实际开支 <bGSr23*
absolute guideline figure 绝对准则数字 k*z)AR
absolute interest 绝对权益 3ufUB^@4v
absolute order of discharge 绝对破产解除令
Vs{|:L+
absolute profit margin 绝对利润幅度 RMLs(?e
absolute value 实值；绝对值 *QAK9mc
absolutely vested interest 绝对既得权益 \:-; {
absorbed cost 已吸收成本；已分摊成本 Wv(VV
[?/&
absorption 吸收；分摊；合并 i/)Uj-*G)
absorption rate 吸收率；摊配率；分摊率 -fG;`N5U
ACB Finance Limited 亚洲商业财务有限公司 - I4@` V
acceptable form of reciprocity 合理的互惠条件 ^P&y9dC.
acceptable rate 适当利率；适当汇率 E8FS jLZ
acceptance agreement 承兑协议 T:na\y/{j
acceptance for honour 参加承兑 G'{4ec0<{
acceptor 承兑人；接受人；受票人 <5C3c&sds
acceptor for honour 参加承兑人 7*@q d&
accident insurance 意外保险 aQinR
"o
Accident Insurance Association of Hong Kong 香港意外保险公会 'H*S-d6V
accident insurance scheme 意外保险计划 ,pf<"^li
accident year basis 意外年度基准 "MK:y[+*
accommodation 通融；贷款 Du[$6
accommodation bill 通融票据；空头票据 #W!@j"8eK
accommodation party 汇票代发人 'y;[
fwo7
account balance 帐户余额；帐户结余 _Y}(v( (;
account book 帐簿 FeSe^ ^d W
account collected in advance 预收款项 wm 8 (Ju
account current book 往来帐簿 M
K~viSgi
account of after-acquired property 事后取得的财产报告 + s1mm c
account of defaulter 拖欠帐目 =<a`G3SY!
account payable 应付帐款 _? O'6
5
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }v@w(*)h:
account receivable 应收帐款 7M^!t X
account receivable report 应收帐款报表 mNcTO0p&
account statement 结单；帐单；会计财务报表 f4`=yj*
account title 帐户名称；会计科目 uF@Q8 7G
accountant's report 会计师报告 FS`{3d2K +
Accountant's Report Rules 会计师报告规则 `C] t2^
accounting and auditing procedure 会计与审计程序；会计与核数程序 B{c,/{ =O
Accounting Arrangements 《会计安排》 `){*JPl
accounting basis 会计基础 vxZz9+ UbF
accounting by Official Receiver 破产管理署署长呈交的帐目 h
7I_{v8
Accounting Circular 《会计通告》 ^a X
yho
accounting class 会计类别 m:Z=: -x
accounting date 记帐日期；会计结算日期 O1rnF3 Be
accounting for money 款项核算 s?E7tmaM
Accounting Officer 会计主任 >RF [0s'-
accounting period 会计报告期；会计期 a.wRJ
accounting policy 会计政策；会计方针 !*+~R2&b
accounting practice 会计惯例 eN N% %Q
accounting principle 会计准则 rDUNA@r
accounting record 会计记录 M<g>z6
accounting report 会计报告 x:@Ht TX
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VJZ
Accounting Society of China 中国会计学会 )} n`MRDB
accounting statement 会计报表 OYy %aA}h
accounting system 会计制度；会计系统 ;se-IDN
accounting transaction 会计事项；帐务交易 duT2:~H2
accounting treatment 会计处理 N`8?bU7a}"
accounting year 会计年度 6D3fk
vc Z
accretion 增值；添加 : 4&qASn
accrual 应计项目；应累算数目 }UQBaqDH
accrual basis 应计制；权责发生制 }_gCWz-5?
accrual basis accounting 应计制会计；权责发生制会计 jo{GPp}
accrue 应累算；应计 YG"P:d;s
accrued benefit 应累算利益 eP[azC"G[
accrued charges 应计费用 e !
G
I<
accrued cumulative preference share dividend 应累算的累积优先股股息 1&Nk
accrued expenses 应累算费用 M P;7 u%
accrued interest payable 应付利息；应计未付利息 f=g/_R2$xN
accrued interest receivable 应收利息；应计未收利息 [
ecYpE<
accrued right 累算权益 <iJ->$
accruing profit 应累算的利润 $*L@ y m
accumulated fiscal reserve 累积财政储备 Yz \z
Qj
accumulated profit 累积利润；滚存溢利 D8BK/E-
accumulated reserve 累积储备 mi%d([)%<
accumulation of surplus income 累积收益盈余 XvZg!<*OH
acquired assets 既得资产 q
( H^H
acquisition 收购；购置；取得 @j5W4HU
acquisition cost 购置成本 HrEZ]iQ@O0
acquisition expenses 购置费用 >vt#,8VAN
acquisition of 100% interest 收购全部股权 2vu"PeU9
acquisition of control 取得控制权 pbR84g^p.S
acquisition of fixed assets 购置固定资产 qmtV k
acquisition of shell “买壳” 'hf-)\Ylf
acquisition price 收购价 ^e<0-uM" s
act of God 天灾 e=1&mO?
acting partner 执事合伙人 s e2+X >@>
active market 买卖活跃的市场；交投畅旺的市场；旺市 s1:UCv-%
active partner 积极参与的合伙人 @H1 pPr
active trading 交投活跃 0[);v/@Ho
actual circulation 实际流通 o^d(mJZ.F~
actual cost 实际成本 WTSY:kvcCY
actual expenditure 实际开支；实际支出 )Xl/|YD
actual income 实际入息；实际收入；实际收益 FzA_-d/_dg
actual market 现货市场 [$OD+@~A2
actual price 现货价；实际价格 CPF d 3 3
actual profit 实际利润 YJ. 'Y c
actual quotation 实盘；实际价位；实际报价 i1\xZ<|0
actual year basis 按实际年度计算 DZR k K3
actuals 实货 dB^J }_wp
actuarial investigation 精算调查 Euk#C ;uBg
actuarial principle 精算原则 b4S7 Q"g
actuarial report 精算师报告 eIg '
!8h?
Actuarial Society of Hong Kong 香港精算学会 o5i?|H J
actuarial valuation 精算师估值 u}qfwVX Z
actuary 精算师 9 qq y( H
ad referendum agreement 暂定协议；有待覆核的协定 :*)~nPVV
ad valorem duty 从价税；按值征税 ('OPW&fRG
ad valorem duty system 从价税制 4US8B=jk
ad valorem fee 从价费 DU({Ncg e
ad valorem tariff 从价关税 v^H
DR 3I
additional allowance 额外免税额 no)Spo'
additional amount for unexpired risk 未过期风险的额外款额 U$ _?T-x
additional assessable profit 补加应评税利润 D>VI{p
additional assessment 补加评税 Cdot l$'
additional commitment 额外承担 xJJ
lV P
additional commitment vote 额外承担拨款 uy~5!i&
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ubj
~
ULA
additional dependent parent allowance 供养父母额外免税额 4~ZQsw `
additional provision 额外拨款 0F
0V JE
additional stamp duty 附加印花税 9Rb-QI
additional tax 补加税罚款；补加税款 3@XCP- `
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gE`G3kgn{
adjudged bankrupt 被裁定破产 D2[u ex
adjudicated bankrupt 裁定破产人 T,`'qZ>
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~; Ss)d
adjudication of bankruptcy 裁定破产；宣告破产 } sd-X`lZ
adjudication of insolvency 裁定无力偿还债务 9'Pyo`hJ#U
adjusted actual 经调整的实数；调整后的实数 [o*u!2 r
adjusted current assets 经调整的流动资产；调整后的流动资产 Yw\ } '7
adjusted figure 经调整的数字；调整后的数额 gmj
a2F,
adjusted liabilities 经调整的负债；调整后的负债 V`pTl3
adjusted loss 经调整的亏损；调整后的亏损 DN&ZRA
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 {{tH$j? Q
adjusted profit 经调整的利润；调整后的利润 pIC CjA?3@
adjusted surplus 经调整的盈余额；调整后的盈余额 #-
z*c
adjusted value 经调整的价值；调整后的价值 \#m;L /D
adjustment 调整；修订；理算〔保险〕 0`h[|
FYV
adjustment centre 调剂中心 X']>b
adjustment lag 调整过程的时间差距；调整时差 E : D1ZV
adjustment mechanism 调整机制 j<szQ%tJlI
adjustment of loss 亏损调整 h| !B;D
adjustment process 调整过程；调整程序 2GqPS
adjustment range 调整幅度 Q= + Frsk
administered exchange rate 受管制汇率 Xd )ba9{
