A: . Q$/\E
3 V{&o,6
A share Ａ股；甲类股份 3tAX4DnYrq
abatement of tax 减税；减扣免税额 jI~GRk
ABN AMRO Bank N.V. 荷兰银行 n1
kh8,
above-the-line expenditure 线上项目支出；经常预算支出 G'0]m-)dw
above-the-line receipt 线上项目收入；经常预算收入 &
&er7_Q
ABSA Asia Limited 南非联合亚洲有限公司 z*BGaSX %
absolute change 绝对数值变更 (J,^)!g7
absolute expenditure 实际开支 , \
6*fXc
absolute guideline figure 绝对准则数字 /%9CR'%*c
absolute interest 绝对权益 BkcA_a:W
absolute order of discharge 绝对破产解除令 0
$_0T
absolute profit margin 绝对利润幅度 />[X
k
absolute value 实值；绝对值 kjOPsz*0
absolutely vested interest 绝对既得权益 'H.,S_v1x
absorbed cost 已吸收成本；已分摊成本 l
d@ B
absorption 吸收；分摊；合并 vhot-rBN
absorption rate 吸收率；摊配率；分摊率 )Ao
F-&,w
ACB Finance Limited 亚洲商业财务有限公司 D8,V'n>L
acceptable form of reciprocity 合理的互惠条件 Z9vJF.clO
acceptable rate 适当利率；适当汇率 t9(sSl
acceptance agreement 承兑协议
!
:XMP*g
acceptance for honour 参加承兑 t! JD]j>q
acceptor 承兑人；接受人；受票人 `-QY<STTP9
acceptor for honour 参加承兑人 NNM+Z:
accident insurance 意外保险 .Bb86Y=3
Accident Insurance Association of Hong Kong 香港意外保险公会 8
DE%ot
accident insurance scheme 意外保险计划 "2a&G3}t"
accident year basis 意外年度基准 DgB]y6~KXl
accommodation 通融；贷款 B9Y*'hmI
accommodation bill 通融票据；空头票据 bX*c-r:
accommodation party 汇票代发人 s!Y` 1h{
account balance 帐户余额；帐户结余 BiI}JEp4o
account book 帐簿 0 CFON2I
account collected in advance 预收款项 7m +d;x2
account current book 往来帐簿 =p29 }^@@t
account of after-acquired property 事后取得的财产报告 6l|,J
`
G
account of defaulter 拖欠帐目 xY,W[?3CY
account payable 应付帐款 #HF;yAc
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +r cDA|
account receivable 应收帐款 bQelU
account receivable report 应收帐款报表 u
iEAi
account statement 结单；帐单；会计财务报表 '<eeCe-
account title 帐户名称；会计科目 k5ZkD+0Jo
accountant's report 会计师报告 g Xi&
S
Accountant's Report Rules 会计师报告规则 NP_b~e6O=
accounting and auditing procedure 会计与审计程序；会计与核数程序 C. rLog#
Accounting Arrangements 《会计安排》
~!A*@a C
accounting basis 会计基础 HJ+I;OJ
accounting by Official Receiver 破产管理署署长呈交的帐目 '"Q N{ja
Accounting Circular 《会计通告》 ="=Aac#n`
accounting class 会计类别 zJ7=r#b
accounting date 记帐日期；会计结算日期 ZlxJY%o eu
accounting for money 款项核算 eTrIN,4
Accounting Officer 会计主任 T~" T%r
accounting period 会计报告期；会计期 1deNrmp %
accounting policy 会计政策；会计方针 V( A p|I:G
accounting practice 会计惯例 Q $5U5hb
accounting principle 会计准则 $& l}
ABn
accounting record 会计记录 k nU=#
accounting report 会计报告 5l
ioL)
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a$K.Or}
Accounting Society of China 中国会计学会 E"{2R>mU~
accounting statement 会计报表 Sgy _?Y
accounting system 会计制度；会计系统 p[Yja y+
accounting transaction 会计事项；帐务交易 R]y[n;aGC
accounting treatment 会计处理 j4hiMI ;
accounting year 会计年度 1s@%
q
<
accretion 增值；添加 /
18VQ
accrual 应计项目；应累算数目 =|_{J"sv
accrual basis 应计制；权责发生制 gPrIu+|F
accrual basis accounting 应计制会计；权责发生制会计 t:?8I 9d
accrue 应累算；应计 /^F$cQX(
accrued benefit 应累算利益 O^W.5Sa R
accrued charges 应计费用 d
l<7jM?
accrued cumulative preference share dividend 应累算的累积优先股股息 ?'L 3B4
accrued expenses 应累算费用 7Ne`F(c
accrued interest payable 应付利息；应计未付利息 Np?%pB!Q
accrued interest receivable 应收利息；应计未收利息 i& ,Wg8#R
accrued right 累算权益 !gm;g}]szG
accruing profit 应累算的利润 & &\HE7*
accumulated fiscal reserve 累积财政储备 !L)~*!+Gf
accumulated profit 累积利润；滚存溢利 lNw8eT~2
accumulated reserve 累积储备 '@epiF&
accumulation of surplus income 累积收益盈余 ![
OKm y
acquired assets 既得资产 6AW{qU6
acquisition 收购；购置；取得 1dg y-$H~
acquisition cost 购置成本 ,( ?q
acquisition expenses 购置费用 9]DM
HA@
acquisition of 100% interest 收购全部股权 @TTB$
acquisition of control 取得控制权 snW=9b)m
acquisition of fixed assets 购置固定资产 4)i(`/U
acquisition of shell “买壳” >#Obhs|S{C
acquisition price 收购价 MI,b`pQ
act of God 天灾 N7b+GqYpF>
acting partner 执事合伙人 {+&qC\YF
active market 买卖活跃的市场；交投畅旺的市场；旺市 E>}
(r%B
active partner 积极参与的合伙人 $%3"@$
active trading 交投活跃 nhm)P_p
actual circulation 实际流通 c[I4'x
actual cost 实际成本 scsN2#D7U/
actual expenditure 实际开支；实际支出 PDEeb.(
.
actual income 实际入息；实际收入；实际收益 S3G9 /
actual market 现货市场 yG`J3++
S
actual price 现货价；实际价格 Tf bB1
actual profit 实际利润 /7)l 22<
actual quotation 实盘；实际价位；实际报价 %%dQIlF
actual year basis 按实际年度计算 s? irT;=
actuals 实货 :'pLuN
actuarial investigation 精算调查 _8f?
H#&
actuarial principle 精算原则 zP8a=Iv
actuarial report 精算师报告 &`RD5uml
Actuarial Society of Hong Kong 香港精算学会 v%=@_`Ht
actuarial valuation 精算师估值 *&d>V k."]
actuary 精算师 M'n2 j
ad referendum agreement 暂定协议；有待覆核的协定 YA:7^-Bv
ad valorem duty 从价税；按值征税 [vJL j>@
ad valorem duty system 从价税制 (rHS2SA\5
ad valorem fee 从价费 7l%]/`Y-
ad valorem tariff 从价关税 xDU{I0M
additional allowance 额外免税额
!\Dl
X |
additional amount for unexpired risk 未过期风险的额外款额 J ^y1=PM
additional assessable profit 补加应评税利润 ID#p5`3n
additional assessment 补加评税 @]r l2Qqe
additional commitment 额外承担 j!It1B
additional commitment vote 额外承担拨款 Qrnc
;H9)
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZJ$nHS? ra
additional dependent parent allowance 供养父母额外免税额 94>EA/+Ek
additional provision 额外拨款 j0XS12eM
additional stamp duty 附加印花税 8K]5fkC|
additional tax 补加税罚款；补加税款 /.{q2]
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %]2hxTV
adjudged bankrupt 被裁定破产 N}j]S{j}'
adjudicated bankrupt 裁定破产人 su/!<y
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jc4#k+sb
adjudication of bankruptcy 裁定破产；宣告破产 mO6rj=L^
adjudication of insolvency 裁定无力偿还债务 /{[Y l[{"<
adjusted actual 经调整的实数；调整后的实数 zXop@"(e
adjusted current assets 经调整的流动资产；调整后的流动资产 [%);N\o2Y
adjusted figure 经调整的数字；调整后的数额 8,0WHivg
adjusted liabilities 经调整的负债；调整后的负债 Cw*:
`
adjusted loss 经调整的亏损；调整后的亏损 cIL I%W1
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ,u:J"epM
adjusted profit 经调整的利润；调整后的利润 CWTPf1?eB
adjusted surplus 经调整的盈余额；调整后的盈余额 S[2uez`
adjusted value 经调整的价值；调整后的价值 &^v5 x"
adjustment 调整；修订；理算〔保险〕 1kd\Fq^z$
adjustment centre 调剂中心 ]d4`PXI
adjustment lag 调整过程的时间差距；调整时差 fbG+.'
adjustment mechanism 调整机制 bc?\lD$ $
adjustment of loss 亏损调整 p-6Y5$Y
adjustment process 调整过程；调整程序 &y7<h>z
adjustment range 调整幅度 b-d{)-G{(
administered exchange rate 受管制汇率 LXZ0up-B-
