A: d^^EfWU
_/cL"Wf
A share Ａ股；甲类股份 {V5eHn9/Q'
abatement of tax 减税；减扣免税额 +<w
\K*
ABN AMRO Bank N.V. 荷兰银行 {qL}:ha?
above-the-line expenditure 线上项目支出；经常预算支出 dmk_xBy s|
above-the-line receipt 线上项目收入；经常预算收入 %2<u>=6byG
ABSA Asia Limited 南非联合亚洲有限公司 #wfb-`,5&9
absolute change 绝对数值变更 @V qI+5TA
absolute expenditure 实际开支 _p\O!y
absolute guideline figure 绝对准则数字 SB =%(]S
absolute interest 绝对权益 =JfSg'7
absolute order of discharge 绝对破产解除令 w~} .c:B
absolute profit margin 绝对利润幅度 8 ;o*c6+
absolute value 实值；绝对值 [?nM) 4d
absolutely vested interest 绝对既得权益 DI7g- h8`
absorbed cost 已吸收成本；已分摊成本 1$1P9x@H
absorption 吸收；分摊；合并 = `oGH
absorption rate 吸收率；摊配率；分摊率 n0tVAH'>
ACB Finance Limited 亚洲商业财务有限公司 A,]%*kg2
acceptable form of reciprocity 合理的互惠条件 ]c\d][R N
acceptable rate 适当利率；适当汇率 *{s
3.=P.
acceptance agreement 承兑协议 fE,Io3
acceptance for honour 参加承兑 <K
GYwLk
acceptor 承兑人；接受人；受票人 W^N|+$g>H
acceptor for honour 参加承兑人 #Iwxt3K
accident insurance 意外保险 i'`[dwfS
Accident Insurance Association of Hong Kong 香港意外保险公会 R/?ZbMn]!
accident insurance scheme 意外保险计划 j|2s./!Qg
accident year basis 意外年度基准
eGQ -Ht,N
accommodation 通融；贷款 @szr '&\%A
accommodation bill 通融票据；空头票据 :XeRc "m<
accommodation party 汇票代发人 (I\qTf
N4
account balance 帐户余额；帐户结余 =Bw2{]w
account book 帐簿 B):hm
account collected in advance 预收款项 I"bz6t\~|
account current book 往来帐簿 t$-!1jq
account of after-acquired property 事后取得的财产报告 ~(K{D
D7[N
account of defaulter 拖欠帐目
22FHD4
account payable 应付帐款 i4H,Ggb
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H?tX^HO:q
account receivable 应收帐款 XG}9) fT
account receivable report 应收帐款报表 !FH m.E_>
account statement 结单；帐单；会计财务报表 a/dq+
account title 帐户名称；会计科目 JpC_au7CX
accountant's report 会计师报告 2tI ,`pSU
Accountant's Report Rules 会计师报告规则 a+P Vi
accounting and auditing procedure 会计与审计程序；会计与核数程序 k`h#.B J
Accounting Arrangements 《会计安排》 sX,S]:X
accounting basis 会计基础 D'<'"kUd
accounting by Official Receiver 破产管理署署长呈交的帐目 Q$8&V}jVW
Accounting Circular 《会计通告》 9#b
/D&pX5
accounting class 会计类别 $ uqB .f$
accounting date 记帐日期；会计结算日期 eq,`T;
accounting for money 款项核算 h"t\x}8qq
Accounting Officer 会计主任 MeW?z|x`'
accounting period 会计报告期；会计期 $c }-/U 8
accounting policy 会计政策；会计方针 ~NG+DyGa=
accounting practice 会计惯例 #VynADPs`o
accounting principle 会计准则 'ocPG.PaU
accounting record 会计记录 ?z0N- A2C2
accounting report 会计报告 lL"ANlX-P
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +~f=L- >
Accounting Society of China 中国会计学会 4rrR ;V"}
accounting statement 会计报表 hD9b2KZv
accounting system 会计制度；会计系统 ndS8p]P&o(
accounting transaction 会计事项；帐务交易 TeNPuY~WP
accounting treatment 会计处理 )%v nl~i!
accounting year 会计年度 "WZ |
accretion 增值；添加 W(\ ^6S)
accrual 应计项目；应累算数目 6o<(,\ad [
accrual basis 应计制；权责发生制 OU'm0Jlk
accrual basis accounting 应计制会计；权责发生制会计 AH?4 F"
accrue 应累算；应计 B/Z-Cp z]
accrued benefit 应累算利益 ]8CgHT[^7
accrued charges 应计费用 j9~l f
accrued cumulative preference share dividend 应累算的累积优先股股息
y 85R"d
accrued expenses 应累算费用 (
$'5xPb
accrued interest payable 应付利息；应计未付利息 ':!aF Mj^
accrued interest receivable 应收利息；应计未收利息 MIdV
i
S.g
accrued right 累算权益 hO; XJyv
accruing profit 应累算的利润 -mw`f)?Ev
accumulated fiscal reserve 累积财政储备 r$W%d[pB
accumulated profit 累积利润；滚存溢利 fs0Eb
VDF
accumulated reserve 累积储备 y3OF+; E
accumulation of surplus income 累积收益盈余 "NtY[sT{V
acquired assets 既得资产 ,-[z?dvO
acquisition 收购；购置；取得 +aOQ'*g
acquisition cost 购置成本 .FC|~Z1T<F
acquisition expenses 购置费用 FaQc@4%
o
acquisition of 100% interest 收购全部股权 CN:z
*g
acquisition of control 取得控制权 .zv BV_I
acquisition of fixed assets 购置固定资产 .?kq\.rQ
acquisition of shell “买壳” :B:6ezDF6
acquisition price 收购价 sW@_' Lw
act of God 天灾 "/Pq/\,R|
acting partner 执事合伙人 z]R%'LGu
active market 买卖活跃的市场；交投畅旺的市场；旺市 ? OS0.
active partner 积极参与的合伙人
T{)_vQ
active trading 交投活跃 }CL7h;5N 3
actual circulation 实际流通 fwNj@fl_,e
actual cost 实际成本 5i+cjT 2
actual expenditure 实际开支；实际支出 G A;h7
actual income 实际入息；实际收入；实际收益 8p]9A,Uq&
actual market 现货市场 GglGFXOL-
actual price 现货价；实际价格 L
kXho>y
actual profit 实际利润 V.Tn1i-v
actual quotation 实盘；实际价位；实际报价 =Y Y 7V!
actual year basis 按实际年度计算 qHn X)
actuals 实货 yM Xf&$C
actuarial investigation 精算调查 MUSsanCA
actuarial principle 精算原则 )+|Y;zC9
actuarial report 精算师报告 3~:9ZWQ/
Actuarial Society of Hong Kong 香港精算学会 jl5&T{z
actuarial valuation 精算师估值
hLj7i?
actuary 精算师 (AZA Q xt
ad referendum agreement 暂定协议；有待覆核的协定 nJ h )iQu
ad valorem duty 从价税；按值征税 "SRS{
-p0
ad valorem duty system 从价税制 bEln.)
ad valorem fee 从价费 d/!\iLF
ad valorem tariff 从价关税 yK -DzAv
additional allowance 额外免税额 kpXxg: c
additional amount for unexpired risk 未过期风险的额外款额 GSW%~9WBa
additional assessable profit 补加应评税利润 >wb Uxl%{5
additional assessment 补加评税 8OiCldw:HN
additional commitment 额外承担 W/g_XQ
additional commitment vote 额外承担拨款 RL3*fRlb
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4w)> }
additional dependent parent allowance 供养父母额外免税额 _ s*p$/V\
additional provision 额外拨款 - Nn< pq
additional stamp duty 附加印花税 ~d\^ynQ
additional tax 补加税罚款；补加税款 #nw+U+qL
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 mm;s f
adjudged bankrupt 被裁定破产 hfw+n
<
adjudicated bankrupt 裁定破产人 ,3N>`]Km'
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X9ZHYlr+Q
adjudication of bankruptcy 裁定破产；宣告破产 .f"1(J8
adjudication of insolvency 裁定无力偿还债务 TD%&9$F
adjusted actual 经调整的实数；调整后的实数 HLOr Dlj7
adjusted current assets 经调整的流动资产；调整后的流动资产 [>t;P ,
adjusted figure 经调整的数字；调整后的数额 @dx 8 {oQ
adjusted liabilities 经调整的负债；调整后的负债 %z=:P{0UQ
adjusted loss 经调整的亏损；调整后的亏损 &>&6OV]P'
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:J< ,
adjusted profit 经调整的利润；调整后的利润 "YaT1` Kr
adjusted surplus 经调整的盈余额；调整后的盈余额 i I`vu
adjusted value 经调整的价值；调整后的价值 U!NuiKaQ26
adjustment 调整；修订；理算〔保险〕 fp*6Dv_
adjustment centre 调剂中心 NGJst_
adjustment lag 调整过程的时间差距；调整时差 =fJU+N+<
adjustment mechanism 调整机制 b $yIM
adjustment of loss 亏损调整 8d_J9Ho
adjustment process 调整过程；调整程序 }0tHzw=#%e
adjustment range 调整幅度 }xBDyr63
administered exchange rate 受管制汇率 T*%rhnTv0
