A: Gk
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A share Ａ股；甲类股份 tI ~.3+F
abatement of tax 减税；减扣免税额 !8(:
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ABN AMRO Bank N.V. 荷兰银行 uzr(gFd
above-the-line expenditure 线上项目支出；经常预算支出 1/:WA:]1 ,
above-the-line receipt 线上项目收入；经常预算收入 1Ue )&RW
ABSA Asia Limited 南非联合亚洲有限公司 HN]roS
t~
absolute change 绝对数值变更 Qo+I98L X[
absolute expenditure 实际开支 a6cq0g[# z
absolute guideline figure 绝对准则数字 T%B&HsH
absolute interest 绝对权益 pX `BDYg.
absolute order of discharge 绝对破产解除令 FCgr
absolute profit margin 绝对利润幅度 % \IB _M
absolute value 实值；绝对值 JvX]^t/}
absolutely vested interest 绝对既得权益 <F{ EZ Ii
absorbed cost 已吸收成本；已分摊成本 $aDAD4mmm
absorption 吸收；分摊；合并 D,b'1=
absorption rate 吸收率；摊配率；分摊率 F !g>fIg
ACB Finance Limited 亚洲商业财务有限公司 jgNdcP
acceptable form of reciprocity 合理的互惠条件 >Z r f}H
acceptable rate 适当利率；适当汇率 :[YHJaK
acceptance agreement 承兑协议 nLicog)!I
acceptance for honour 参加承兑 sxkW g>
acceptor 承兑人；接受人；受票人 Dukvi;\
acceptor for honour 参加承兑人 K[r <-6TS
accident insurance 意外保险 C@1B?OfJ
Accident Insurance Association of Hong Kong 香港意外保险公会 ;5Spdi4w
accident insurance scheme 意外保险计划 BJC$KmGk
accident year basis 意外年度基准 yq]= +X>(
accommodation 通融；贷款 jkTC/9AE|
accommodation bill 通融票据；空头票据 /vO8s??
accommodation party 汇票代发人 .^
djt
account balance 帐户余额；帐户结余 &y_Ya%Z3*e
account book 帐簿 Uq/FH @E=
account collected in advance 预收款项 imw,Nb
account current book 往来帐簿
.Nt;J,U
account of after-acquired property 事后取得的财产报告 >J(._K
account of defaulter 拖欠帐目 AH-B/c5
account payable 应付帐款 ]t0]fb[J
account payee only [A/C payee only] 只可转帐；存入收款人帐户 tZ
\e:AAi
account receivable 应收帐款 f3 PDLQA
account receivable report 应收帐款报表 &GYnGrw?@
account statement 结单；帐单；会计财务报表 I(m*% >
account title 帐户名称；会计科目 R `K1L!`3
accountant's report 会计师报告 I Sa}Km>Q
Accountant's Report Rules 会计师报告规则 Hw2 9V //
accounting and auditing procedure 会计与审计程序；会计与核数程序 lidVe]>
Accounting Arrangements 《会计安排》 !r^fX=X>'
accounting basis 会计基础 gOb"-;Zw
accounting by Official Receiver 破产管理署署长呈交的帐目 Ql>bsr}
Accounting Circular 《会计通告》 Z:eB9R#2y
accounting class 会计类别 t?1 b(oJ
accounting date 记帐日期；会计结算日期 }Um,wY[tK
accounting for money 款项核算
4 , EX2
Accounting Officer 会计主任 Z;/QB6|%
accounting period 会计报告期；会计期 {0L.,T~g+[
accounting policy 会计政策；会计方针 y[`>,?ns5
accounting practice 会计惯例 (>]fr
lEU~
accounting principle 会计准则 !%X ~`&9
accounting record 会计记录 OTe h8h
accounting report 会计报告 <cm( QNdcC
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J(>T&G;
Accounting Society of China 中国会计学会 *? V boyU
accounting statement 会计报表 2P, %}Ms
accounting system 会计制度；会计系统 ]?S@g'Jd0Q
accounting transaction 会计事项；帐务交易 O}s Mqh
accounting treatment 会计处理 m3#rU%Wj
accounting year 会计年度 G]v BI =
accretion 增值；添加 ^=Dz)9 5c
accrual 应计项目；应累算数目 '8w}m8{y
accrual basis 应计制；权责发生制 +h ]~m_O
accrual basis accounting 应计制会计；权责发生制会计 QJ\+u
accrue 应累算；应计 h;[<4zw
accrued benefit 应累算利益 <>v=jH|L
accrued charges 应计费用
^t}1 $H
accrued cumulative preference share dividend 应累算的累积优先股股息 : %[mc-6.
accrued expenses 应累算费用 ;SgPF:T>Q
accrued interest payable 应付利息；应计未付利息 i2P:I A|@
accrued interest receivable 应收利息；应计未收利息 "%I<yUP]U
accrued right 累算权益 @ / .w%
accruing profit 应累算的利润 \X2r?
accumulated fiscal reserve 累积财政储备 z{H=;"+rh
accumulated profit 累积利润；滚存溢利 'vwu^u?
accumulated reserve 累积储备 y
g:&cIr,
accumulation of surplus income 累积收益盈余 gWD46+A){
acquired assets 既得资产 -bd'sv
acquisition 收购；购置；取得 K PjC<9sby
acquisition cost 购置成本 k*4!rWr0r&
acquisition expenses 购置费用 m)l'i!Y
acquisition of 100% interest 收购全部股权 mWUkkR(/
acquisition of control 取得控制权 ;e)`C v
acquisition of fixed assets 购置固定资产 `O0bba=:=
acquisition of shell “买壳” #H DP ha
acquisition price 收购价 XvSng"f.
act of God 天灾 ?zuKVi? I
acting partner 执事合伙人 ! tzk7D
active market 买卖活跃的市场；交投畅旺的市场；旺市 6Vgxfic
active partner 积极参与的合伙人 dI
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active trading 交投活跃 !aB~G} '
actual circulation 实际流通 QX u[<V
actual cost 实际成本 8S`
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actual expenditure 实际开支；实际支出 6]r#6c %
actual income 实际入息；实际收入；实际收益 WES$B7 y
actual market 现货市场 }
fa
actual price 现货价；实际价格 <2af&-EG s
actual profit 实际利润 ,!O]c8PcU
actual quotation 实盘；实际价位；实际报价 0`/CoP<U
actual year basis 按实际年度计算 Ot+Z}Z-
actuals 实货 mclV " ?
actuarial investigation 精算调查 .uinv
actuarial principle 精算原则 k:F{U^!p|
actuarial report 精算师报告 _l DNYpv
Actuarial Society of Hong Kong 香港精算学会 3#? 53s
actuarial valuation 精算师估值 KV)if'
actuary 精算师 cd|/ 4L 6
ad referendum agreement 暂定协议；有待覆核的协定 U 7''; w
ad valorem duty 从价税；按值征税 II SdC(5
ad valorem duty system 从价税制 ^
z`d 2it
ad valorem fee 从价费 "TI>_~
ad valorem tariff 从价关税 |>RNIJ]
additional allowance 额外免税额 sXmP<c
additional amount for unexpired risk 未过期风险的额外款额 4T]A!
y{
additional assessable profit 补加应评税利润 6e S
~*
additional assessment 补加评税 nAC>']K4$
additional commitment 额外承担 ce [
Maw
additional commitment vote 额外承担拨款 /}/GK| tj
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OZ33w-X<
additional dependent parent allowance 供养父母额外免税额
H $V`,=H
additional provision 额外拨款 $ V !25jQ
additional stamp duty 附加印花税 E{P94Ph v
additional tax 补加税罚款；补加税款 l"1*0jgBw
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Wecxx^vtv6
adjudged bankrupt 被裁定破产 + 9I|F m
adjudicated bankrupt 裁定破产人 :uJHFF xg
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~Ajst!Y7=
adjudication of bankruptcy 裁定破产；宣告破产 Z oy)2E{
adjudication of insolvency 裁定无力偿还债务 vjzG
H*
adjusted actual 经调整的实数；调整后的实数 cm0$v8
adjusted current assets 经调整的流动资产；调整后的流动资产 W] WH4.y
adjusted figure 经调整的数字；调整后的数额 ][KlEE>W2
adjusted liabilities 经调整的负债；调整后的负债 Gr >CdB>~+
adjusted loss 经调整的亏损；调整后的亏损 z9!OzGtIR
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 t,n2N13
adjusted profit 经调整的利润；调整后的利润 .4ZOm'ko{
adjusted surplus 经调整的盈余额；调整后的盈余额 dBwoAq`'
adjusted value 经调整的价值；调整后的价值 l3*GQ~m7
adjustment 调整；修订；理算〔保险〕 Y/5 (BK)
adjustment centre 调剂中心 JVGTmS[3
adjustment lag 调整过程的时间差距；调整时差 ;%Px~g
adjustment mechanism 调整机制 ~%2yDhdQ
adjustment of loss 亏损调整 i&8|@CACb
adjustment process 调整过程；调整程序 *$5p,m6G
adjustment range 调整幅度 N~0ih T G5
administered exchange rate 受管制汇率 t3! OqM
