A: :/A3l=}iV
.0}]/%al
A share Ａ股；甲类股份 H}Z \r2
abatement of tax 减税；减扣免税额 R ut RA
ABN AMRO Bank N.V. 荷兰银行 <xv@us7
above-the-line expenditure 线上项目支出；经常预算支出 Bs:INvhYW
above-the-line receipt 线上项目收入；经常预算收入 lpi^<LQ@l
ABSA Asia Limited 南非联合亚洲有限公司 3\JEp,5
absolute change 绝对数值变更 )! +~q!A
absolute expenditure 实际开支 o-H\vtOjE
absolute guideline figure 绝对准则数字 8A}cxk
absolute interest 绝对权益 A 0~uv4MC
absolute order of discharge 绝对破产解除令 gE;r
;#Jt4
absolute profit margin 绝对利润幅度 $q%r
}Cdg
absolute value 实值；绝对值 G
|033(j
absolutely vested interest 绝对既得权益 `\Z7It?aDs
absorbed cost 已吸收成本；已分摊成本 =Kqb
V{!
absorption 吸收；分摊；合并 XA PqRJ*Z
absorption rate 吸收率；摊配率；分摊率 2<q.LQ}<
ACB Finance Limited 亚洲商业财务有限公司 i-Er|u; W
acceptable form of reciprocity 合理的互惠条件 mqUn3F3
acceptable rate 适当利率；适当汇率 )i|0Ubn[|
acceptance agreement 承兑协议 aGSix}b1P
acceptance for honour 参加承兑 v!~tX*q
acceptor 承兑人；接受人；受票人 s_:7dD
acceptor for honour 参加承兑人 p(vmMWR!
accident insurance 意外保险 +J [<zxh\
Accident Insurance Association of Hong Kong 香港意外保险公会 F/.nr
accident insurance scheme 意外保险计划
kMd1)6%6A
accident year basis 意外年度基准 p^J=* jm)x
accommodation 通融；贷款 g4z*6L,u
accommodation bill 通融票据；空头票据 3 }hJ`xQ
accommodation party 汇票代发人 "=H ( \ V
account balance 帐户余额；帐户结余 .0 }eg$d
account book 帐簿 KUD&vqx3
account collected in advance 预收款项 N5K\h}'%
account current book 往来帐簿 Pnl+.?
account of after-acquired property 事后取得的财产报告 T%q@jv{c
account of defaulter 拖欠帐目 CmP_9M?ce
account payable 应付帐款 ?/3'j (Gk
account payee only [A/C payee only] 只可转帐；存入收款人帐户 d0U-:S-
account receivable 应收帐款 GoSdo
account receivable report 应收帐款报表 FqwH:Fcr:
account statement 结单；帐单；会计财务报表 p#;I4d G
account title 帐户名称；会计科目
}%) ]b*3
accountant's report 会计师报告 VB&` S+-
Accountant's Report Rules 会计师报告规则 6 rp(<D/_
accounting and auditing procedure 会计与审计程序；会计与核数程序 +V
Oczl=
Accounting Arrangements 《会计安排》 ?2q4dx 0
accounting basis 会计基础 [[FDt[ l4
accounting by Official Receiver 破产管理署署长呈交的帐目 t nvCtuaR
Accounting Circular 《会计通告》 yX7P5c.
accounting class 会计类别 4J5 RtK
accounting date 记帐日期；会计结算日期 ngLpiU0H&
accounting for money 款项核算 Mj!g1Q
Accounting Officer 会计主任 2-$O$&s.
accounting period 会计报告期；会计期 -F7P$/9
accounting policy 会计政策；会计方针 !
mb<z^>5
accounting practice 会计惯例 A r,fmq
accounting principle 会计准则 Ie"eqO!
accounting record 会计记录 ' Bx"i
accounting report 会计报告 y?Cq{(
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 15J t
@{<r
Accounting Society of China 中国会计学会 K6Z/
accounting statement 会计报表 >}H3V ]
accounting system 会计制度；会计系统 Gov ]^?^D-
accounting transaction 会计事项；帐务交易 3q-Xj:FP
accounting treatment 会计处理 r}nz )=\Cj
accounting year 会计年度 X+7@8)1(
accretion 增值；添加 %n B}Hq ;
accrual 应计项目；应累算数目 ,II-:&H
accrual basis 应计制；权责发生制 _jWGwO
accrual basis accounting 应计制会计；权责发生制会计 ssY5g !%
accrue 应累算；应计 lY $9-Q(
accrued benefit 应累算利益 M!4}B
accrued charges 应计费用 IRG -H!FV
accrued cumulative preference share dividend 应累算的累积优先股股息 ;Z 6ngS
accrued expenses 应累算费用 &zV; p
accrued interest payable 应付利息；应计未付利息 +bdj
ZD3
accrued interest receivable 应收利息；应计未收利息 Eg+ z(m$M
accrued right 累算权益 ]5a,%*f+
accruing profit 应累算的利润 b=PB" -
accumulated fiscal reserve 累积财政储备 Xn6'*u>+;[
accumulated profit 累积利润；滚存溢利 ?v,4seRuz
accumulated reserve 累积储备 | K w}S /F
accumulation of surplus income 累积收益盈余 H: rrY
acquired assets 既得资产 eKvQS}11
acquisition 收购；购置；取得 l1
UN.l'p
acquisition cost 购置成本 HD HC9E6
acquisition expenses 购置费用 *f-8egt-
acquisition of 100% interest 收购全部股权 3[Z7bhpV
acquisition of control 取得控制权 I?OnEw
acquisition of fixed assets 购置固定资产 HDQH7Bs
acquisition of shell “买壳” Z/oP?2/Afh
acquisition price 收购价 Y]neTX [ef
act of God 天灾 6 ~ +/cY-V
acting partner 执事合伙人 ydMfV-
active market 买卖活跃的市场；交投畅旺的市场；旺市 } m&La4E
active partner 积极参与的合伙人 _FxQl ] @
active trading 交投活跃 G[l
NgVbU@
actual circulation 实际流通 qr'P0+|~5
actual cost 实际成本 pxV@ fH+`
actual expenditure 实际开支；实际支出 ov|/=bzro
actual income 实际入息；实际收入；实际收益 9{&oVt~Y$
actual market 现货市场 <G60R^o
actual price 现货价；实际价格 NR.YeKsBq
actual profit 实际利润 el3lR((H
actual quotation 实盘；实际价位；实际报价 Bhf4 /$
actual year basis 按实际年度计算 k.6(Q_TS
actuals 实货 4fL/,j/^
actuarial investigation 精算调查 k:DAko}
actuarial principle 精算原则 ?TMrnR/d
actuarial report 精算师报告 {GhM,-%e
Actuarial Society of Hong Kong 香港精算学会 ;@s'JSPt
actuarial valuation 精算师估值 s s'`[QhR2
actuary 精算师 4h$W4NJK
ad referendum agreement 暂定协议；有待覆核的协定 ;o ivG)hJl
ad valorem duty 从价税；按值征税 f0ME$:2
ad valorem duty system 从价税制 \[Q* d
ad valorem fee 从价费 xB|?}uS-
ad valorem tariff 从价关税 l~'NqmXe
additional allowance 额外免税额 j6#RV@ p`
additional amount for unexpired risk 未过期风险的额外款额 vN$j @h .
additional assessable profit 补加应评税利润 rssn'h
additional assessment 补加评税 ~@ML>z 7
additional commitment 额外承担 IgNL1KR
D
additional commitment vote 额外承担拨款 A5 kz(pj
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 aqoxj[V^3L
additional dependent parent allowance 供养父母额外免税额 BkJNu_{m?
additional provision 额外拨款 V)3S.*]
additional stamp duty 附加印花税 'w`3( ':=
additional tax 补加税罚款；补加税款 $[
M5V v
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 I3" GGp3L
adjudged bankrupt 被裁定破产 n+H);Dg<8
adjudicated bankrupt 裁定破产人 -J( 93@X 9
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "2>_eZ#b
adjudication of bankruptcy 裁定破产；宣告破产 TW!>~|U)y
adjudication of insolvency 裁定无力偿还债务 f{ER]U
adjusted actual 经调整的实数；调整后的实数 L%5g]=
adjusted current assets 经调整的流动资产；调整后的流动资产 .TKKjS%8
adjusted figure 经调整的数字；调整后的数额 =plU3D2
adjusted liabilities 经调整的负债；调整后的负债 I1fUV72
adjusted loss 经调整的亏损；调整后的亏损 X.FFBKjf[e
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 -eQ70BXvB
adjusted profit 经调整的利润；调整后的利润 OE[N$,4I*
adjusted surplus 经调整的盈余额；调整后的盈余额 ? yek\X
adjusted value 经调整的价值；调整后的价值 [O\[,E" K
adjustment 调整；修订；理算〔保险〕 Hi Pd|D
adjustment centre 调剂中心 HN ~
adjustment lag 调整过程的时间差距；调整时差 4 t< mX
adjustment mechanism 调整机制 i5C BL v
adjustment of loss 亏损调整 Ika(ip#]=
adjustment process 调整过程；调整程序 vj4n=F,Z
adjustment range 调整幅度 B<6Ye9zuG
administered exchange rate 受管制汇率 k \V6 q9*
