A: :*=fGwIWS
w)rd--9f
A share Ａ股；甲类股份 D-/q-=zd
abatement of tax 减税；减扣免税额 ^xyU *A}D
ABN AMRO Bank N.V. 荷兰银行 rD\)n dPv
above-the-line expenditure 线上项目支出；经常预算支出 g"Tb\
above-the-line receipt 线上项目收入；经常预算收入 u ?-|sv*
ABSA Asia Limited 南非联合亚洲有限公司 o7r7HmA@
absolute change 绝对数值变更 AMw#_8Y
absolute expenditure 实际开支 (# c|San
absolute guideline figure 绝对准则数字 tD~
n PbbB
absolute interest 绝对权益 V&h{a8xa$
absolute order of discharge 绝对破产解除令 h- f`as"d
absolute profit margin 绝对利润幅度 VLfc6:Yg
absolute value 实值；绝对值 g@O H,h /
absolutely vested interest 绝对既得权益 |JL ?"cc
absorbed cost 已吸收成本；已分摊成本 gTS} 'w{
absorption 吸收；分摊；合并 ~Ydm"G
absorption rate 吸收率；摊配率；分摊率 z/I\hC9i
ACB Finance Limited 亚洲商业财务有限公司 w+wg)$i
acceptable form of reciprocity 合理的互惠条件 :R{pV7<O
acceptable rate 适当利率；适当汇率 $a01">q&y
acceptance agreement 承兑协议 DFXHD,o
acceptance for honour 参加承兑 j* ZU}Ss
acceptor 承兑人；接受人；受票人 %/4_|.8u
acceptor for honour 参加承兑人 Op'&c0l
accident insurance 意外保险 AI^!?nJ%'
Accident Insurance Association of Hong Kong 香港意外保险公会 j S4\;
accident insurance scheme 意外保险计划 J2Mq1*Vp q
accident year basis 意外年度基准 : 5X^ t
accommodation 通融；贷款 +8|9&v`
accommodation bill 通融票据；空头票据 E !9(6G4
accommodation party 汇票代发人 EzeU-!|W
account balance 帐户余额；帐户结余 Z[9t?ePL
account book 帐簿 j8G$ , ~v
account collected in advance 预收款项 Eq?U$eE
account current book 往来帐簿 aXyFpGdb9
account of after-acquired property 事后取得的财产报告 7 w<e^H?
account of defaulter 拖欠帐目 Xw#
"?B(M]
account payable 应付帐款 zIA)se
Js
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wVq9t|V
account receivable 应收帐款 =.qX u+
account receivable report 应收帐款报表 \ iA'^69
account statement 结单；帐单；会计财务报表 D#D55X^6*
account title 帐户名称；会计科目 DbSR(:
accountant's report 会计师报告 95E #
Accountant's Report Rules 会计师报告规则 !Ln 'Mi_B
accounting and auditing procedure 会计与审计程序；会计与核数程序 >V>`}TIH
Accounting Arrangements 《会计安排》 AtUt E#K
accounting basis 会计基础 5WA:gy gB&
accounting by Official Receiver 破产管理署署长呈交的帐目 k. NJ+
Accounting Circular 《会计通告》 @ uz(h'~
accounting class 会计类别 1bFGoLAEFl
accounting date 记帐日期；会计结算日期 4T TrHs
accounting for money 款项核算 i6f42]Jy
Accounting Officer 会计主任 "D'r
sEh
accounting period 会计报告期；会计期 ucJ}KMz
accounting policy 会计政策；会计方针 :-WNw
n
accounting practice 会计惯例 H#u N&^+H
accounting principle 会计准则 lGt:.p{NG
accounting record 会计记录 01&@8z'E
accounting report 会计报告 1G6 \}El95
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VJP #
Accounting Society of China 中国会计学会 Zd'Yu{<_2N
accounting statement 会计报表 qW4DW4
accounting system 会计制度；会计系统 J (K/z,4h
accounting transaction 会计事项；帐务交易 C23p1%#1
accounting treatment 会计处理 U)M &AYb
accounting year 会计年度 nLOK 1@,4
accretion 增值；添加 @u`W(Ow
accrual 应计项目；应累算数目 !C|Z+w9Y
accrual basis 应计制；权责发生制 |
T G 6-e_
accrual basis accounting 应计制会计；权责发生制会计 m[%':^vSr
accrue 应累算；应计 "TP~TjXf q
accrued benefit 应累算利益 bIlNA )g
accrued charges 应计费用 Ke:Wl Df
accrued cumulative preference share dividend 应累算的累积优先股股息 teI?.M9r
accrued expenses 应累算费用 <CB%e!~.9
accrued interest payable 应付利息；应计未付利息 ^<Gxip
accrued interest receivable 应收利息；应计未收利息 1V9 A nzwX
accrued right 累算权益 [y}h
accruing profit 应累算的利润 Td|u-9OM
accumulated fiscal reserve 累积财政储备 8#HnV%|N
accumulated profit 累积利润；滚存溢利 Caz5q|Oo
accumulated reserve 累积储备 a0+q^*\d\R
accumulation of surplus income 累积收益盈余 ^eyVEN
acquired assets 既得资产 }& W=
acquisition 收购；购置；取得 tSux5 yV
acquisition cost 购置成本 v%c /eAF
acquisition expenses 购置费用
xAl
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acquisition of 100% interest 收购全部股权 :nR80]
acquisition of control 取得控制权 *];
QPi~
acquisition of fixed assets 购置固定资产 *N4/ M%1P
acquisition of shell “买壳” tcnO`0moK
acquisition price 收购价 Mtv{37k~
act of God 天灾 kYWna Y ^F
acting partner 执事合伙人 8V}| (b#
active market 买卖活跃的市场；交投畅旺的市场；旺市 by0K:*C
active partner 积极参与的合伙人 V9SL96 '[I
active trading 交投活跃 _3D9>8tzE7
actual circulation 实际流通 x
/CM)!U)
actual cost 实际成本 ',xUU{5?
actual expenditure 实际开支；实际支出 #rF`Hk:
actual income 实际入息；实际收入；实际收益 X.S<",a{qz
actual market 现货市场 9a=>gEF],@
actual price 现货价；实际价格 \b%c_e
actual profit 实际利润 Ww60-d}}Q
actual quotation 实盘；实际价位；实际报价 gKl9Nkd!R
actual year basis 按实际年度计算 b9#(I~}
actuals 实货 ZgG~xl\My
actuarial investigation 精算调查 tc[z/
actuarial principle 精算原则 I |c!:4
actuarial report 精算师报告 $'>JG9M
Actuarial Society of Hong Kong 香港精算学会 +p6
3J
actuarial valuation 精算师估值 XVqkw@Ia4!
actuary 精算师 +or
<(%o @
ad referendum agreement 暂定协议；有待覆核的协定 DO *
ad valorem duty 从价税；按值征税 1 <1+nGO
ad valorem duty system 从价税制 r180vbN$
ad valorem fee 从价费 >qOG^{&x
ad valorem tariff 从价关税 $[Z~BfSQ
additional allowance 额外免税额 1KrJS(.
additional amount for unexpired risk 未过期风险的额外款额 #) :.1Z?
additional assessable profit 补加应评税利润 qbD
7 \%
additional assessment 补加评税 $pAJ$0=sw
additional commitment 额外承担 :H3/+/x
additional commitment vote 额外承担拨款 "^6Fh"]
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 KpYezdPF)
additional dependent parent allowance 供养父母额外免税额 1P[x.t#
additional provision 额外拨款 zG<<MR/<
additional stamp duty 附加印花税 H7.l)'
additional tax 补加税罚款；补加税款 ohq Thl
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _J!&R:]$
adjudged bankrupt 被裁定破产 ?RS:I%bL
adjudicated bankrupt 裁定破产人 z `t~N
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RZV6;=/
adjudication of bankruptcy 裁定破产；宣告破产 |u?Vl Rt
adjudication of insolvency 裁定无力偿还债务 qe#5;#
adjusted actual 经调整的实数；调整后的实数 ssx#|InY
adjusted current assets 经调整的流动资产；调整后的流动资产 {icTfPR4E
adjusted figure 经调整的数字；调整后的数额 c't
QA
adjusted liabilities 经调整的负债；调整后的负债 a-E}3a
adjusted loss 经调整的亏损；调整后的亏损 aIFlNS,y
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 jzJTV4&zjs
adjusted profit 经调整的利润；调整后的利润 -W1p=od
adjusted surplus 经调整的盈余额；调整后的盈余额 ?R#$
c]
adjusted value 经调整的价值；调整后的价值 0y,w\'j
adjustment 调整；修订；理算〔保险〕 .!KsF
h,pK
adjustment centre 调剂中心 #f) TAA
adjustment lag 调整过程的时间差距；调整时差 7~QI4' e
adjustment mechanism 调整机制 3~tu\TH6d
adjustment of loss 亏损调整 <^Vj1s
adjustment process 调整过程；调整程序 Znb7OF^#"
adjustment range 调整幅度 |xcI~ X7Q
administered exchange rate 受管制汇率 u-,}ug|
