A: "kcix!}&
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A share Ａ股；甲类股份 Xbx=h ^S
abatement of tax 减税；减扣免税额 1
Lg {l
ABN AMRO Bank N.V. 荷兰银行 # lMIs4i.
above-the-line expenditure 线上项目支出；经常预算支出 L:& 'z:,<
above-the-line receipt 线上项目收入；经常预算收入 <n k/w5nKL
ABSA Asia Limited 南非联合亚洲有限公司 E]v ox~xK>
absolute change 绝对数值变更 bydI+pVMo
absolute expenditure 实际开支 GJU(1%-
absolute guideline figure 绝对准则数字 eW<NDI&b
absolute interest 绝对权益 J0&-UnJ
absolute order of discharge 绝对破产解除令 x76;wQ
absolute profit margin 绝对利润幅度 :/Pxf N5
absolute value 实值；绝对值 wU'+4N".
absolutely vested interest 绝对既得权益 u"7!EhX&
absorbed cost 已吸收成本；已分摊成本 HI:1Voy
absorption 吸收；分摊；合并 GK6~~
ga=
absorption rate 吸收率；摊配率；分摊率 s."N7F
ACB Finance Limited 亚洲商业财务有限公司 w#BT/6W&G
acceptable form of reciprocity 合理的互惠条件 P(b~3 NB)
acceptable rate 适当利率；适当汇率 ib> ~
3s;
acceptance agreement 承兑协议 dlZ2iDQ%
acceptance for honour 参加承兑 Y evd h<
acceptor 承兑人；接受人；受票人 & %(
Dd
acceptor for honour 参加承兑人
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accident insurance 意外保险 ,V5fvHPH)8
Accident Insurance Association of Hong Kong 香港意外保险公会 vY4}vHH2
accident insurance scheme 意外保险计划 FnOa hLS
accident year basis 意外年度基准 @v&P;=lU
accommodation 通融；贷款 a|]deJU^
accommodation bill 通融票据；空头票据 2V; Dn$q
accommodation party 汇票代发人 S Cn)j:gH;
account balance 帐户余额；帐户结余 _@)-#7
account book 帐簿 A[fTpS ~~%
account collected in advance 预收款项 nRX'J5Q
m<
account current book 往来帐簿 \AI-x$5R *
account of after-acquired property 事后取得的财产报告 Y0Tw:1a
account of defaulter 拖欠帐目 yoieWnL}
account payable 应付帐款 g 6?y{(1
account payee only [A/C payee only] 只可转帐；存入收款人帐户 u!+;Iy7
account receivable 应收帐款 /Trbr]lWy
account receivable report 应收帐款报表 Hv'
OO@z
account statement 结单；帐单；会计财务报表 rR{KnM
account title 帐户名称；会计科目 PD^ 6Ywn>s
accountant's report 会计师报告 M.qv'zV`xG
Accountant's Report Rules 会计师报告规则 7z\ #"~(.
accounting and auditing procedure 会计与审计程序；会计与核数程序 rN .8-
Accounting Arrangements 《会计安排》 T#Bj5H
accounting basis 会计基础 9zx
9t
accounting by Official Receiver 破产管理署署长呈交的帐目 i;qij[W. z
Accounting Circular 《会计通告》 1x##b [LC
accounting class 会计类别 :YX5%6
accounting date 记帐日期；会计结算日期
(t@ !0_5
accounting for money 款项核算 fpO2bD% $8
Accounting Officer 会计主任 ~-sG& u>
accounting period 会计报告期；会计期 3;uLBuZOCN
accounting policy 会计政策；会计方针 'vq0T w5
accounting practice 会计惯例 }=gD,]2x8
accounting principle 会计准则 .*+jD^Gr
accounting record 会计记录 6N Ogi
accounting report 会计报告 s6} SdmE
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZcHIk{|
Accounting Society of China 中国会计学会 5
D7k[+6
accounting statement 会计报表 fX\y/C
accounting system 会计制度；会计系统 Bz%wV-
accounting transaction 会计事项；帐务交易 z.h;}QRJ,@
accounting treatment 会计处理 ;jPiD`Kyv
accounting year 会计年度 Y>8
JHoV
accretion 增值；添加 K0I.3| 6C
accrual 应计项目；应累算数目 &VCg`r-{~
accrual basis 应计制；权责发生制 +l]> (k.2
accrual basis accounting 应计制会计；权责发生制会计 ~`$P-^u88X
accrue 应累算；应计 E 8$S0u;`
accrued benefit 应累算利益 Ut/%+r"s
accrued charges 应计费用 {C8I YBm
accrued cumulative preference share dividend 应累算的累积优先股股息 {od@S l
accrued expenses 应累算费用
Bw+ ?MdS
accrued interest payable 应付利息；应计未付利息 NCo!n$O1~
accrued interest receivable 应收利息；应计未收利息 |v#D} E
accrued right 累算权益 O^ &m
accruing profit 应累算的利润 5xj8 ^W^G9
accumulated fiscal reserve 累积财政储备 ]|K6Z>V
accumulated profit 累积利润；滚存溢利 {z;K0
accumulated reserve 累积储备 z/WGL
accumulation of surplus income 累积收益盈余 t -}IKrbv
acquired assets 既得资产 ?h| DeD!s
acquisition 收购；购置；取得 nC?Lz 1re
acquisition cost 购置成本 el2<W=^M
acquisition expenses 购置费用 nq+6ipx
acquisition of 100% interest 收购全部股权 +T,A^(&t
acquisition of control 取得控制权 X(#8EY}X
acquisition of fixed assets 购置固定资产 >b:5&s\9
acquisition of shell “买壳” |S<!
' rY
acquisition price 收购价 U(OkTJxv+
act of God 天灾 *p\fb7Pu_3
acting partner 执事合伙人 X68.*VHh0
active market 买卖活跃的市场；交投畅旺的市场；旺市 2BT
+[
active partner 积极参与的合伙人 s bR*[2
active trading 交投活跃 {(t R<z)
actual circulation 实际流通 P{J9#.Zq&s
actual cost 实际成本 'w<^4/L Q
actual expenditure 实际开支；实际支出 SL+
n y(y
actual income 实际入息；实际收入；实际收益 TnKOr~ @*
actual market 现货市场 *]
Cyc <
actual price 现货价；实际价格 0 ;OZ|;Z
actual profit 实际利润 c@nh>G:y{&
actual quotation 实盘；实际价位；实际报价 q]Xu #: X
actual year basis 按实际年度计算 Wy M2h
actuals 实货 bcxR7<T,"9
actuarial investigation 精算调查 ;nAx@_ab^
actuarial principle 精算原则 7A$mZPKh
actuarial report 精算师报告 \F+".X#jh
Actuarial Society of Hong Kong 香港精算学会 4 +p1`
actuarial valuation 精算师估值 ~RBa&Y=Mb
actuary 精算师 +9yM tR
ad referendum agreement 暂定协议；有待覆核的协定 &5B/>ag1!
ad valorem duty 从价税；按值征税 qwn EVjf
ad valorem duty system 从价税制 [a~@6*=
ad valorem fee 从价费 jJ 'NYG
ad valorem tariff 从价关税 hKnV=Ha(
additional allowance 额外免税额 Imc lz4'8
additional amount for unexpired risk 未过期风险的额外款额 y4=T0[
V
additional assessable profit 补加应评税利润 9JIL K9mVO
additional assessment 补加评税 8$IUit h
additional commitment 额外承担 i 3$G)W
additional commitment vote 额外承担拨款 K
ilN`?
EJ
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 DPmY_[OAE
additional dependent parent allowance 供养父母额外免税额 R,OT\FQ<
additional provision 额外拨款 uG YH4
additional stamp duty 附加印花税 $? [pcgv
additional tax 补加税罚款；补加税款 Q{miI
N
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Xw|-v$'y
adjudged bankrupt 被裁定破产 Yg 2P
(
adjudicated bankrupt 裁定破产人 0r!F]Rm -^
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hew"p( `
adjudication of bankruptcy 裁定破产；宣告破产 g1l:k1\Ht
adjudication of insolvency 裁定无力偿还债务 '[_.mx|cd`
adjusted actual 经调整的实数；调整后的实数 ~u[1Vz4#3
adjusted current assets 经调整的流动资产；调整后的流动资产 mGmZ}H'{
adjusted figure 经调整的数字；调整后的数额 =n@ \m <
adjusted liabilities 经调整的负债；调整后的负债 ``{GU }n
adjusted loss 经调整的亏损；调整后的亏损 ,&* BhUC
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 I9#l2<DYlX
adjusted profit 经调整的利润；调整后的利润 %* gg6 Q
adjusted surplus 经调整的盈余额；调整后的盈余额 R 4DfqX
adjusted value 经调整的价值；调整后的价值 (b"q(:5oX
adjustment 调整；修订；理算〔保险〕
4TiHh
adjustment centre 调剂中心 pDh UD}1G
adjustment lag 调整过程的时间差距；调整时差 <1_3`t
adjustment mechanism 调整机制 [I<J6=
adjustment of loss 亏损调整 g2u\gR5
adjustment process 调整过程；调整程序 @ @(O##(7
adjustment range 调整幅度 9gI im
administered exchange rate 受管制汇率 'bg'^PN>z
