A: n!orM5=:O
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A share Ａ股；甲类股份 ~a)2 0
abatement of tax 减税；减扣免税额 w5R9\<3
L
ABN AMRO Bank N.V. 荷兰银行 P9~kN|
above-the-line expenditure 线上项目支出；经常预算支出 ht!:e>z&4
above-the-line receipt 线上项目收入；经常预算收入 %['F[ M o
ABSA Asia Limited 南非联合亚洲有限公司 aa3Y tNpP
absolute change 绝对数值变更 ~t$VzL1
absolute expenditure 实际开支 %j`]x
-aOz
absolute guideline figure 绝对准则数字 IiU|@f~k
absolute interest 绝对权益 z$,hdZ]
absolute order of discharge 绝对破产解除令 XwGJ 8&N
absolute profit margin 绝对利润幅度 _+7f+eB
absolute value 实值；绝对值 E_*T0&P.P
absolutely vested interest 绝对既得权益
KX@Fgs
absorbed cost 已吸收成本；已分摊成本 A#\X-8/
absorption 吸收；分摊；合并 !2,.C+,
absorption rate 吸收率；摊配率；分摊率 'a9.JS[pj
ACB Finance Limited 亚洲商业财务有限公司 DvKMb-*S
acceptable form of reciprocity 合理的互惠条件 e=C,`&s z
acceptable rate 适当利率；适当汇率 5PySCGv
acceptance agreement 承兑协议 RR9s%>^
acceptance for honour 参加承兑 4^A'A.0
acceptor 承兑人；接受人；受票人 }zLE*b,
acceptor for honour 参加承兑人 3*L,48wX
accident insurance 意外保险 #7) 6X:/O
Accident Insurance Association of Hong Kong 香港意外保险公会 TR;- xst@
accident insurance scheme 意外保险计划 EkPSG&6RZ
accident year basis 意外年度基准 {K}+$jzGVt
accommodation 通融；贷款 B! lw>rUMQ
accommodation bill 通融票据；空头票据 gNBI?xs`p
accommodation party 汇票代发人 R 1\] Y
account balance 帐户余额；帐户结余 w}0PtzOe
account book 帐簿 ^Y !`wp2vn
account collected in advance 预收款项 : DP
{YL|x
account current book 往来帐簿 HkCme_ y"
account of after-acquired property 事后取得的财产报告 Ei!z? sxzx
account of defaulter 拖欠帐目 xr -scdh2
account payable 应付帐款 \^D`H v
g
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $~l :l[Zs
account receivable 应收帐款 C8- q<t#SF
account receivable report 应收帐款报表 0J B"@U&-
account statement 结单；帐单；会计财务报表 Z7/
lFS'~N
account title 帐户名称；会计科目 P=GM7
accountant's report 会计师报告 6y 5~Kh6
Accountant's Report Rules 会计师报告规则 "5FeP;
accounting and auditing procedure 会计与审计程序；会计与核数程序 pQ J ZE7S
Accounting Arrangements 《会计安排》 /vU31_eZ
t
accounting basis 会计基础 MDZb|1.AT
accounting by Official Receiver 破产管理署署长呈交的帐目 #-O4x `W>
Accounting Circular 《会计通告》 TW$ ^]u~v
accounting class 会计类别 3H
r %G4
accounting date 记帐日期；会计结算日期 t `oP;
accounting for money 款项核算 $MR4
jnTT
Accounting Officer 会计主任 bzTM{<]sv
accounting period 会计报告期；会计期 xae7#d0
accounting policy 会计政策；会计方针 q}lSnWY[[
accounting practice 会计惯例 +yk>jx
accounting principle 会计准则 mE1* F'0a
accounting record 会计记录 2TO1 i 0
accounting report 会计报告 Y-9F*8<
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :/0
8}!_:
Accounting Society of China 中国会计学会 S45jY=)z
accounting statement 会计报表 B("kE`
accounting system 会计制度；会计系统 J=Z"sU=
accounting transaction 会计事项；帐务交易 z'o+3 zq^
accounting treatment 会计处理 5Dd;?T>
accounting year 会计年度 ;F- kE4w
accretion 增值；添加 ]v@,>!Wn
accrual 应计项目；应累算数目 g|Cnj
accrual basis 应计制；权责发生制 NUseYU``
accrual basis accounting 应计制会计；权责发生制会计 lH 8?IkK,g
accrue 应累算；应计 G4~J+5m k
accrued benefit 应累算利益 +a{ >jzR
accrued charges 应计费用 )deuB5kz
accrued cumulative preference share dividend 应累算的累积优先股股息 n/-I7Q!;u
accrued expenses 应累算费用 ZzY6M"eUXD
accrued interest payable 应付利息；应计未付利息 wrWWXOZ 4
accrued interest receivable 应收利息；应计未收利息 .#SWfAb2h
accrued right 累算权益 4_eq@'9-q
accruing profit 应累算的利润 o5d)v)Rx=
accumulated fiscal reserve 累积财政储备 P] G2gDO
accumulated profit 累积利润；滚存溢利 J5-^@JYK
accumulated reserve 累积储备 . Hw^ Nx
accumulation of surplus income 累积收益盈余 e):
&pqA
acquired assets 既得资产 _[V
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acquisition 收购；购置；取得 qohUxtnTK>
acquisition cost 购置成本 wiZK-#\x
acquisition expenses 购置费用 ]#; JPO#*
acquisition of 100% interest 收购全部股权 o_S8fHqjt
acquisition of control 取得控制权 W/+0gh7`,(
acquisition of fixed assets 购置固定资产 #
F
kdcY
acquisition of shell “买壳” EJZ2V>\_-0
acquisition price 收购价 cVU[>gkg_
act of God 天灾 #Uo
9BM
acting partner 执事合伙人 @YRBZ6FH
active market 买卖活跃的市场；交投畅旺的市场；旺市 +Z+]Tqo
active partner 积极参与的合伙人 FTn[$q
active trading 交投活跃 o Vs&r?\Z
actual circulation 实际流通 rTcH~s
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actual cost 实际成本 2Ig.hnHj
actual expenditure 实际开支；实际支出 6w' ^,V
actual income 实际入息；实际收入；实际收益 u+N[Cgh
actual market 现货市场 }Q*8QV
actual price 现货价；实际价格 @uH N z-c
actual profit 实际利润 ] Kd:ZmJ
actual quotation 实盘；实际价位；实际报价 #qzozQ4
actual year basis 按实际年度计算 3OT
SLF/
actuals 实货 tkA '_dcIC
actuarial investigation 精算调查 VrHFM(RNe
actuarial principle 精算原则 $8 b/ "Qm
actuarial report 精算师报告 %NKf@If)
Actuarial Society of Hong Kong 香港精算学会 /D
eU`rj
actuarial valuation 精算师估值 F 2#^5s(
actuary 精算师 aX~7Nsl R
ad referendum agreement 暂定协议；有待覆核的协定 XWk^$ "
ad valorem duty 从价税；按值征税 hTF]-&
hZ
ad valorem duty system 从价税制 { Uh/ ~zu
ad valorem fee 从价费
(%".=x-
ad valorem tariff 从价关税 tH$Z_( 5
additional allowance 额外免税额 %@LV oP!@!
additional amount for unexpired risk 未过期风险的额外款额 (URWi caB
additional assessable profit 补加应评税利润 ibh!8" [
additional assessment 补加评税 m }k rG
additional commitment 额外承担 .Sm7na
K
additional commitment vote 额外承担拨款 s i C/k*
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6j0!$q^
additional dependent parent allowance 供养父母额外免税额 Nt/>RC h
additional provision 额外拨款 Rv }e+5F
additional stamp duty 附加印花税 dx|j,1e
additional tax 补加税罚款；补加税款 ~"8b\oLW
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q\ }5q3
adjudged bankrupt 被裁定破产 [ H!V
adjudicated bankrupt 裁定破产人 V5m4dQ>t
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3(X"IoNQ
adjudication of bankruptcy 裁定破产；宣告破产
R b?6N
adjudication of insolvency 裁定无力偿还债务 Y~,N,>nITu
adjusted actual 经调整的实数；调整后的实数 mI-$4st]
adjusted current assets 经调整的流动资产；调整后的流动资产 ^+I{*0{/[
adjusted figure 经调整的数字；调整后的数额 kd2+k4 @#
adjusted liabilities 经调整的负债；调整后的负债 0 }
uH
adjusted loss 经调整的亏损；调整后的亏损 7D<M\l8G
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 XK>B mq/]
adjusted profit 经调整的利润；调整后的利润 0P z"[
adjusted surplus 经调整的盈余额；调整后的盈余额 A^xD Axk
adjusted value 经调整的价值；调整后的价值 oQAD
3a
adjustment 调整；修订；理算〔保险〕 d(<[$ 3.
adjustment centre 调剂中心 n"* A.
adjustment lag 调整过程的时间差距；调整时差 {eL XVNR7R
adjustment mechanism 调整机制 h",kA(+P
adjustment of loss 亏损调整 du Pzt
adjustment process 调整过程；调整程序 ; >bcI).
adjustment range 调整幅度 }<m9w\pA
administered exchange rate 受管制汇率 ry0P\wY}
