A: i+p^ ^t\
F<qz[,]|-j
A share Ａ股；甲类股份 7J EbH?lEN
abatement of tax 减税；减扣免税额 'eLqlu |T
ABN AMRO Bank N.V. 荷兰银行 q1Q L@Ax
above-the-line expenditure 线上项目支出；经常预算支出 X ~l VVBO
above-the-line receipt 线上项目收入；经常预算收入 t .7?
ABSA Asia Limited 南非联合亚洲有限公司 Lv| q
absolute change 绝对数值变更 .NYbi@bk(<
absolute expenditure 实际开支 )%`^xR
absolute guideline figure 绝对准则数字 k@/sn (
x
absolute interest 绝对权益 p-Kz-+A [
absolute order of discharge 绝对破产解除令 DNr@u/>vB
absolute profit margin 绝对利润幅度 : cF[(i/k4
absolute value 实值；绝对值 xT
absolutely vested interest 绝对既得权益 m9.{[K"
absorbed cost 已吸收成本；已分摊成本 -'t)=YJ
absorption 吸收；分摊；合并 >'&p>Ad)
absorption rate 吸收率；摊配率；分摊率 n =y[CKS
ACB Finance Limited 亚洲商业财务有限公司 "|q qUKJZ
acceptable form of reciprocity 合理的互惠条件 ;[M}MFc/`
acceptable rate 适当利率；适当汇率 KX'{[7}m'
acceptance agreement 承兑协议 &e#~<Wm82
acceptance for honour 参加承兑 vb<o i&X
acceptor 承兑人；接受人；受票人 f;W|\z '
acceptor for honour 参加承兑人 8B\2Zfe
accident insurance 意外保险 .k%[4:Fe
Accident Insurance Association of Hong Kong 香港意外保险公会 D-5VC9{
accident insurance scheme 意外保险计划 ki?S~' a
accident year basis 意外年度基准 L?WFm n
accommodation 通融；贷款 ZWc]$H
?
accommodation bill 通融票据；空头票据 .J)I | '
accommodation party 汇票代发人 c:<005\ Bg
account balance 帐户余额；帐户结余 9x>d[-#y:J
account book 帐簿 Sjv dirr
account collected in advance 预收款项 :N4t49i
account current book 往来帐簿 ~<_2WQ/$
account of after-acquired property 事后取得的财产报告 r+":' /[x
account of defaulter 拖欠帐目 nqI@Y )
account payable 应付帐款 FbS |~Rp~
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gQ'zW
account receivable 应收帐款 Q=AavKn#
account receivable report 应收帐款报表 gl\\+VyU
account statement 结单；帐单；会计财务报表 %E#s\B,w
account title 帐户名称；会计科目 #gz
M|
accountant's report 会计师报告 L
^q""[
Accountant's Report Rules 会计师报告规则 cq}EZ@ .
accounting and auditing procedure 会计与审计程序；会计与核数程序 _F>CBG
Accounting Arrangements 《会计安排》 =]6%G7T
accounting basis 会计基础 {1
UQ/_
accounting by Official Receiver 破产管理署署长呈交的帐目 -w9pwB
Accounting Circular 《会计通告》 SxOC 1+Oy
accounting class 会计类别 s/$?^qtyC
accounting date 记帐日期；会计结算日期 8K:y\ 1
accounting for money 款项核算 2oVSn"
Accounting Officer 会计主任 @
[:ZS+1
accounting period 会计报告期；会计期 vB.E3 r=
accounting policy 会计政策；会计方针 CyS$|E
accounting practice 会计惯例 ''yB5#^w(
accounting principle 会计准则 r[|Xy>Zj
accounting record 会计记录 ;_c; 0)
accounting report 会计报告 Zq+v6fk_Mn
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S\:P-&dC
Accounting Society of China 中国会计学会 Ag 9
vU 7
accounting statement 会计报表 24
[+pu
accounting system 会计制度；会计系统 %|auA
q&w
accounting transaction 会计事项；帐务交易 v- 2:(I V
accounting treatment 会计处理 e>6y% v;
accounting year 会计年度 wjH zE
accretion 增值；添加 O#ai)e_uQk
accrual 应计项目；应累算数目 GWZ
}7ake
accrual basis 应计制；权责发生制 u_@ f$
accrual basis accounting 应计制会计；权责发生制会计 s^Y"' ` +
accrue 应累算；应计 ")S Fi^]
accrued benefit 应累算利益 KI)M JG:t
accrued charges 应计费用 Fq0i`~L~
accrued cumulative preference share dividend 应累算的累积优先股股息 }tRm] w
accrued expenses 应累算费用 /5S30 |K
accrued interest payable 应付利息；应计未付利息 gZN8!#h}B
accrued interest receivable 应收利息；应计未收利息 i+A3 ~w5c
accrued right 累算权益 joFm]3$;
accruing profit 应累算的利润 qB5j;
@ r
accumulated fiscal reserve 累积财政储备
k
Z?=AXu
accumulated profit 累积利润；滚存溢利 F0GxH?
accumulated reserve 累积储备 !\-{D$E?H
accumulation of surplus income 累积收益盈余 8m-U){r!U^
acquired assets 既得资产 *w|:~g
acquisition 收购；购置；取得 tI`Q /a5@
acquisition cost 购置成本 v&
9y4\j
acquisition expenses 购置费用 MV5 _L3M
acquisition of 100% interest 收购全部股权 Lb!Fcf|h
acquisition of control 取得控制权 M X $0Op
acquisition of fixed assets 购置固定资产 $|L
Sx
acquisition of shell “买壳” )Q=_0;#;k
acquisition price 收购价 .8@$\Z RP
act of God 天灾 D[4u+g?[}>
acting partner 执事合伙人 0pK=o"^?@
active market 买卖活跃的市场；交投畅旺的市场；旺市 34`'M+3
active partner 积极参与的合伙人 Nkjza:f{
active trading 交投活跃 {o)L c6T8s
actual circulation 实际流通 H['N
actual cost 实际成本 q_Q/3rh
actual expenditure 实际开支；实际支出 &:;:"{t}Do
actual income 实际入息；实际收入；实际收益 U\ ig:
actual market 现货市场 rx'RSo#1O
actual price 现货价；实际价格 9%k2'iV7
actual profit 实际利润 Cl5uS%g
actual quotation 实盘；实际价位；实际报价 o15-ZzE-
actual year basis 按实际年度计算
DH[p\Wy'
actuals 实货 iNWw;_|1
actuarial investigation 精算调查 ed]=\Key
actuarial principle 精算原则 Pnk5mK$
actuarial report 精算师报告 {}>0e:51
Actuarial Society of Hong Kong 香港精算学会 c>,'Y)8
actuarial valuation 精算师估值 ~,d,#)VE2q
actuary 精算师 . S!mf
ad referendum agreement 暂定协议；有待覆核的协定 g$":D
ad valorem duty 从价税；按值征税 &Q%zl9g(g
ad valorem duty system 从价税制 + @A
ad valorem fee 从价费 ^T( .k=
ad valorem tariff 从价关税 AhCW'.
additional allowance 额外免税额 1[mXd
additional amount for unexpired risk 未过期风险的额外款额 Um }
additional assessable profit 补加应评税利润 S$f9m
additional assessment 补加评税 +s
"hqm
additional commitment 额外承担 N/[p <
additional commitment vote 额外承担拨款 :< ka3<0%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b1?#81
additional dependent parent allowance 供养父母额外免税额 }wWKFX
additional provision 额外拨款 @D)al^]x6
additional stamp duty 附加印花税 8&
;UO{
additional tax 补加税罚款；补加税款 @ :; )~V
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 efS M`!%j
adjudged bankrupt 被裁定破产 W$QcDp]#p}
adjudicated bankrupt 裁定破产人 $[9%QQk5<L
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Gn22<C/
adjudication of bankruptcy 裁定破产；宣告破产 "HX<,l8f%
adjudication of insolvency 裁定无力偿还债务 2{M^,=^ >
adjusted actual 经调整的实数；调整后的实数 Okgv!Nt8)A
adjusted current assets 经调整的流动资产；调整后的流动资产 rJd,Rd
t.
adjusted figure 经调整的数字；调整后的数额 zqd@EF6/bz
adjusted liabilities 经调整的负债；调整后的负债 :KH g&ZX7
adjusted loss 经调整的亏损；调整后的亏损 A_n7w
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 O7u(}$D
L
adjusted profit 经调整的利润；调整后的利润 uv gdY
adjusted surplus 经调整的盈余额；调整后的盈余额 oYHj~t
adjusted value 经调整的价值；调整后的价值 ,t}vz 7
adjustment 调整；修订；理算〔保险〕 kM!kD4&
adjustment centre 调剂中心 (w&F/ynO:
adjustment lag 调整过程的时间差距；调整时差 YW-usvl&
adjustment mechanism 调整机制 \:R%4w#Jv
adjustment of loss 亏损调整 <Dpe voF
adjustment process 调整过程；调整程序 kTKq/G,Ft
adjustment range 调整幅度 dL:-Y.?0M
administered exchange rate 受管制汇率 7}1~%:6
