A: Zh
NdB
+fx8mu
z:y
A share Ａ股；甲类股份 .[u> V
abatement of tax 减税；减扣免税额 |v[ Rp
=?]
ABN AMRO Bank N.V. 荷兰银行 bu&t'?z x!
above-the-line expenditure 线上项目支出；经常预算支出 pq:7F
above-the-line receipt 线上项目收入；经常预算收入 8 4i_k
ABSA Asia Limited 南非联合亚洲有限公司 v`V7OD#:j]
absolute change 绝对数值变更 dq IlD!
absolute expenditure 实际开支 3x~{QG5Gn
absolute guideline figure 绝对准则数字 ]#/4Y_d
absolute interest 绝对权益 )RYG %
absolute order of discharge 绝对破产解除令 $
n, Z
absolute profit margin 绝对利润幅度 +3i 7D
absolute value 实值；绝对值 .)|a2d ~F
absolutely vested interest 绝对既得权益 N ~ g :Wf!
absorbed cost 已吸收成本；已分摊成本 | 3+m%;X
absorption 吸收；分摊；合并 Y~)T
absorption rate 吸收率；摊配率；分摊率 4wi (?
ACB Finance Limited 亚洲商业财务有限公司 [ BT) l]
acceptable form of reciprocity 合理的互惠条件 p"*y58
acceptable rate 适当利率；适当汇率
-
O"i3>C
acceptance agreement 承兑协议 ES<{4<Kpx
acceptance for honour 参加承兑 5 efxEt>U
acceptor 承兑人；接受人；受票人 N~pIC2Woo
acceptor for honour 参加承兑人 }X;U|]d
accident insurance 意外保险 $|KaBx1
Accident Insurance Association of Hong Kong 香港意外保险公会 Y${l!+q
accident insurance scheme 意外保险计划 s cdtWA
accident year basis 意外年度基准 0)9"M.AIvo
accommodation 通融；贷款 k> E`s<3
accommodation bill 通融票据；空头票据 d7cg&9+
accommodation party 汇票代发人 F8e<}v&7R
account balance 帐户余额；帐户结余 +pH@oFN
K
account book 帐簿 Gg\ G'QU
account collected in advance 预收款项 M,3wmW&d6
account current book 往来帐簿 XYx 6V
account of after-acquired property 事后取得的财产报告 kl1Y ] ?z}
account of defaulter 拖欠帐目 qQxz(}REu9
account payable 应付帐款 ?zq+ jLyo
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8u2+tB
account receivable 应收帐款 P6Bl
*@G
account receivable report 应收帐款报表 *QM~O'WhD
account statement 结单；帐单；会计财务报表 [oc~iDx%W
account title 帐户名称；会计科目 A>NsKWf{
accountant's report 会计师报告 o2-@o= F
Accountant's Report Rules 会计师报告规则 Ip}Vb6
}
accounting and auditing procedure 会计与审计程序；会计与核数程序 kW6%32
Accounting Arrangements 《会计安排》 5j"1z1_&
accounting basis 会计基础 &~B5.sppnB
accounting by Official Receiver 破产管理署署长呈交的帐目 oUx[+Gnv
Accounting Circular 《会计通告》
L;W.pe0
accounting class 会计类别 B n]K+h\E
accounting date 记帐日期；会计结算日期 U},=LsDsW4
accounting for money 款项核算 J
NC
Accounting Officer 会计主任 :f'&z47
accounting period 会计报告期；会计期 {OT:3SS7
accounting policy 会计政策；会计方针 SW(q$i
accounting practice 会计惯例 ,`td@Y
accounting principle 会计准则 Aox3s ?
accounting record 会计记录 C9Bh@v%90^
accounting report 会计报告 1xnLB>jP#
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }tST)=M`
Accounting Society of China 中国会计学会 =QV ::/
accounting statement 会计报表 b'x$2K;E
accounting system 会计制度；会计系统 (#(O r
accounting transaction 会计事项；帐务交易 H L<s@kEZ
accounting treatment 会计处理 Nq 8@Nyp
accounting year 会计年度 m:`@?n~..
accretion 增值；添加 &
h$|j
accrual 应计项目；应累算数目 P\~{3U
accrual basis 应计制；权责发生制 y[0`hSQ)~
accrual basis accounting 应计制会计；权责发生制会计 lm'Zy"~::
accrue 应累算；应计 5 HV)[us
accrued benefit 应累算利益 K.> wQA&
accrued charges 应计费用 7z~Ghz
accrued cumulative preference share dividend 应累算的累积优先股股息 Z& !!]"I
accrued expenses 应累算费用 NB8&
accrued interest payable 应付利息；应计未付利息 |bZM /U=
accrued interest receivable 应收利息；应计未收利息 E\2Ml@J
accrued right 累算权益 us)*2`?6t
accruing profit 应累算的利润 F=@i6ERi
accumulated fiscal reserve 累积财政储备 =~FG&rk^
accumulated profit 累积利润；滚存溢利 Mxz,wfaH>
accumulated reserve 累积储备 c"g sB!xh
accumulation of surplus income 累积收益盈余 sLcY,AH
acquired assets 既得资产 j kn^Z" :
acquisition 收购；购置；取得 s<T?pH
acquisition cost 购置成本 h.tY 'F
acquisition expenses 购置费用 0x)dnq\
acquisition of 100% interest 收购全部股权 M<8ML!N0;t
acquisition of control 取得控制权 8IY19>4'5J
acquisition of fixed assets 购置固定资产 EU `
T6M
acquisition of shell “买壳” G`]w?
Di4
acquisition price 收购价 |ek
ak{js
act of God 天灾 32XS `Z
acting partner 执事合伙人 ;\b@)E}
active market 买卖活跃的市场；交投畅旺的市场；旺市 *FgJ|y6gk
active partner 积极参与的合伙人 @ Gjny BJ
active trading 交投活跃 ho l<dB
actual circulation 实际流通
OHp5z?
z
actual cost 实际成本 z[!x:# q8`
actual expenditure 实际开支；实际支出 ahIE;Y\j'
actual income 实际入息；实际收入；实际收益 Z>A{i?#m
actual market 现货市场 H 30OUrD
actual price 现货价；实际价格 o<VP'F{p
actual profit 实际利润 <O857 j
actual quotation 实盘；实际价位；实际报价 ^7XAw:
?
actual year basis 按实际年度计算 "G?9b
actuals 实货 delf
]
actuarial investigation 精算调查 Y_H/3?b%
actuarial principle 精算原则 v|+5:jFOqb
actuarial report 精算师报告 we]>(|
Actuarial Society of Hong Kong 香港精算学会 T |"`8mG
actuarial valuation 精算师估值 13f<0wg
actuary 精算师 y$ oW!
ad referendum agreement 暂定协议；有待覆核的协定 K; kM_%9u
ad valorem duty 从价税；按值征税 `^8*<+
ad valorem duty system 从价税制 $B _Nc*_e
ad valorem fee 从价费 VuWib+fT
ad valorem tariff 从价关税 g6 ' !v
additional allowance 额外免税额 eK_*q -
additional amount for unexpired risk 未过期风险的额外款额 8 $ ~3r a
additional assessable profit 补加应评税利润 79ZxqvB\
additional assessment 补加评税 %
!W%#U0
additional commitment 额外承担 9Q[>.):
additional commitment vote 额外承担拨款 ?JqjYI{$
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /7p>7q 9g
additional dependent parent allowance 供养父母额外免税额 |cTpw1%I~
additional provision 额外拨款 #8?^C]*{0
additional stamp duty 附加印花税 \graMu}-
additional tax 补加税罚款；补加税款 Ml` vx
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 sJ6a7A8)
adjudged bankrupt 被裁定破产 k,_i#9 X
adjudicated bankrupt 裁定破产人 X4I]9 t\
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ba&o;BLUy
adjudication of bankruptcy 裁定破产；宣告破产 7*'@qjTos
adjudication of insolvency 裁定无力偿还债务 nPf' ee
adjusted actual 经调整的实数；调整后的实数 _Y#Bm/*
adjusted current assets 经调整的流动资产；调整后的流动资产 ~%P 3Pp
adjusted figure 经调整的数字；调整后的数额 zD_H yGf
adjusted liabilities 经调整的负债；调整后的负债 A'g,:8Ou
adjusted loss 经调整的亏损；调整后的亏损 ~gt3Omh
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 V K4/82@5
adjusted profit 经调整的利润；调整后的利润 >l2w::l%
adjusted surplus 经调整的盈余额；调整后的盈余额 |cu`f{E2]
adjusted value 经调整的价值；调整后的价值 AN10U;p/O
adjustment 调整；修订；理算〔保险〕 lPS*-p#IZ
adjustment centre 调剂中心 22vq=RO7Z
adjustment lag 调整过程的时间差距；调整时差 -3k;u
adjustment mechanism 调整机制 l\aUresm
adjustment of loss 亏损调整 FfXZ|o$;
adjustment process 调整过程；调整程序 tR O IBq|
adjustment range 调整幅度 H ja^edLj
administered exchange rate 受管制汇率
1ZNNsB
