A: jFerYv&K~
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A share Ａ股；甲类股份 y >\S@I
abatement of tax 减税；减扣免税额 1 zktU.SZ
ABN AMRO Bank N.V. 荷兰银行 M)cGz$Q|
above-the-line expenditure 线上项目支出；经常预算支出 +^6}
above-the-line receipt 线上项目收入；经常预算收入 @1R8 -aa-r
ABSA Asia Limited 南非联合亚洲有限公司 Bfd-:`Jk
absolute change 绝对数值变更 Qeb}!k2A
absolute expenditure 实际开支 @rb l^
absolute guideline figure 绝对准则数字 <1&Ke
absolute interest 绝对权益 o7+>G
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absolute order of discharge 绝对破产解除令 j K8'T_Pah
absolute profit margin 绝对利润幅度 k*-NsNPw$
absolute value 实值；绝对值 7?)/>lx\>$
absolutely vested interest 绝对既得权益 N*DhjEU)[
absorbed cost 已吸收成本；已分摊成本 dZ :r&Qa
absorption 吸收；分摊；合并 Xev54!619
absorption rate 吸收率；摊配率；分摊率 CQODXB^
ACB Finance Limited 亚洲商业财务有限公司 2:$ k
acceptable form of reciprocity 合理的互惠条件 $gp! w8 h
acceptable rate 适当利率；适当汇率 v&3O&y/1v
acceptance agreement 承兑协议
P
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acceptance for honour 参加承兑 %d: A`7x
acceptor 承兑人；接受人；受票人 /f1'm@8;
acceptor for honour 参加承兑人 !k~z5z'=py
accident insurance 意外保险 4x'AC%&Qi
Accident Insurance Association of Hong Kong 香港意外保险公会 |
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accident insurance scheme 意外保险计划 ! ;>(i e\
accident year basis 意外年度基准 # nfI%
accommodation 通融；贷款 v9}[$HWx
accommodation bill 通融票据；空头票据 a %hGZCI
accommodation party 汇票代发人 Su8'$CFz$.
account balance 帐户余额；帐户结余 -O&"|
account book 帐簿 !W1eUY
account collected in advance 预收款项 bdV3v`
account current book 往来帐簿 [V@yRWI
account of after-acquired property 事后取得的财产报告 b "8FlZ$
account of defaulter 拖欠帐目 |0{ i9 .=
account payable 应付帐款 W81o"TR|pt
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /~}_h O$S
account receivable 应收帐款 8.I9} _
account receivable report 应收帐款报表 'o \;x" YJ
account statement 结单；帐单；会计财务报表 > zL |8f
account title 帐户名称；会计科目 *kaJ*Ti-/
accountant's report 会计师报告 ,VD6s !(
Accountant's Report Rules 会计师报告规则 |*Ot/TvG
accounting and auditing procedure 会计与审计程序；会计与核数程序 |#TXE|#ux
Accounting Arrangements 《会计安排》 da*9( !OV
accounting basis 会计基础 Kj*m r%IaU
accounting by Official Receiver 破产管理署署长呈交的帐目 N4 [E~ -
Accounting Circular 《会计通告》 PI7I
BI
accounting class 会计类别 oA3d^ %(c
accounting date 记帐日期；会计结算日期 KR3-Hb4
accounting for money 款项核算 s!h5hwBY
Accounting Officer 会计主任 o_ yRn16
accounting period 会计报告期；会计期 'TEyP56
accounting policy 会计政策；会计方针 A9BxwQU#
accounting practice 会计惯例 X} apxSd"
accounting principle 会计准则 >rwYDT#m]
accounting record 会计记录 !C7<sZ`C
accounting report 会计报告 ^`&HWp
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?~qC,N [
Accounting Society of China 中国会计学会 L_*L`!vQA"
accounting statement 会计报表
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accounting system 会计制度；会计系统 u ~71l)LA
accounting transaction 会计事项；帐务交易 md6*c./Z
accounting treatment 会计处理 P,1exgq9
accounting year 会计年度 P $h;SK
accretion 增值；添加 dy_.(r5[L]
accrual 应计项目；应累算数目 ",ad7Y7i
accrual basis 应计制；权责发生制 `2 x 34
accrual basis accounting 应计制会计；权责发生制会计 ~'f8L #[ M
accrue 应累算；应计 ,cQ)c Y[
accrued benefit 应累算利益 nx :)k-p_[
accrued charges 应计费用 k
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accrued cumulative preference share dividend 应累算的累积优先股股息 r"]Oe$[#
accrued expenses 应累算费用 /
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accrued interest payable 应付利息；应计未付利息 CTU9~~ Xk
accrued interest receivable 应收利息；应计未收利息 5}SXYA}
accrued right 累算权益 gY\mXM*^
accruing profit 应累算的利润 s1@@o#r
accumulated fiscal reserve 累积财政储备 2$ VTu+
accumulated profit 累积利润；滚存溢利 W}k[slqZA
accumulated reserve 累积储备 3^H/LWx`{]
accumulation of surplus income 累积收益盈余 J_/05( 48
acquired assets 既得资产 1OPfRDn.bk
acquisition 收购；购置；取得 Ge9}8
acquisition cost 购置成本 a&:>Ped"
acquisition expenses 购置费用 X0x_+b?
_
acquisition of 100% interest 收购全部股权 F25<+ 1kr
acquisition of control 取得控制权 iJ*%dio
acquisition of fixed assets 购置固定资产 F=5kF/}x-z
acquisition of shell “买壳” O <iI
acquisition price 收购价 fSC.+,qk
act of God 天灾 J]]\&MtaO
acting partner 执事合伙人 RD9Y k
active market 买卖活跃的市场；交投畅旺的市场；旺市 > ;.*
active partner 积极参与的合伙人 [5pn@o
active trading 交投活跃 DD6 'M
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actual circulation 实际流通 a?\ `
actual cost 实际成本 #?5
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actual expenditure 实际开支；实际支出 T ;%+ ]:w<
actual income 实际入息；实际收入；实际收益 /]l f>\x1
actual market 现货市场 `NoCH[$!+
actual price 现货价；实际价格 " D!Dr1
actual profit 实际利润
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actual quotation 实盘；实际价位；实际报价 L.Vq1RU\"
actual year basis 按实际年度计算 .n=xbx:=
actuals 实货 a~ F u
actuarial investigation 精算调查 p|;o5j{
actuarial principle 精算原则 P ]_ Vz
actuarial report 精算师报告 sK[Nti0
Actuarial Society of Hong Kong 香港精算学会 *q[^Q'jnN
actuarial valuation 精算师估值 % $\}z( G
actuary 精算师 x6~Fb~aP
ad referendum agreement 暂定协议；有待覆核的协定 aH9L|BN*
ad valorem duty 从价税；按值征税 3V!W@[ }:
ad valorem duty system 从价税制 B4 <_" 0
ad valorem fee 从价费 J
b|mXNcL
ad valorem tariff 从价关税 5\5~L
additional allowance 额外免税额 @>Bi yb
additional amount for unexpired risk 未过期风险的额外款额 G)K9la<p
additional assessable profit 补加应评税利润 H|'$dO)W
additional assessment 补加评税 1URT2$2p
additional commitment 额外承担 <|wmjW/ D
additional commitment vote 额外承担拨款 r}Q@VS% %
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]#+5)[N$>
additional dependent parent allowance 供养父母额外免税额 W|) (|W
additional provision 额外拨款 uJ7,rq
additional stamp duty 附加印花税 <,#rtVO$
additional tax 补加税罚款；补加税款 lTd+{TF.
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d!FON i
adjudged bankrupt 被裁定破产 MEDskvBG
adjudicated bankrupt 裁定破产人 wN$uX#W|
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o(BYT9|.kw
adjudication of bankruptcy 裁定破产；宣告破产 s@ R3#"I
adjudication of insolvency 裁定无力偿还债务 wP+'04H0
adjusted actual 经调整的实数；调整后的实数 HL|0 d
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adjusted current assets 经调整的流动资产；调整后的流动资产 V}p*HB@:
adjusted figure 经调整的数字；调整后的数额 C3^X1F0
adjusted liabilities 经调整的负债；调整后的负债 I(F1S,7
adjusted loss 经调整的亏损；调整后的亏损 a'c9XG}
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 s; ~J2h[
adjusted profit 经调整的利润；调整后的利润 X/K| WOO6
adjusted surplus 经调整的盈余额；调整后的盈余额 9? v)
adjusted value 经调整的价值；调整后的价值 _dz:\v
adjustment 调整；修订；理算〔保险〕 dVK@Fgo
adjustment centre 调剂中心 2I9{+>k
adjustment lag 调整过程的时间差距；调整时差 %pQdq[J={
adjustment mechanism 调整机制 \0xzBs1!
adjustment of loss 亏损调整 ^S>!k t7io
adjustment process 调整过程；调整程序 us(sZG
adjustment range 调整幅度 t%ou1 &SO
administered exchange rate 受管制汇率 |J @|
