A: +e&Q<q!,q
TR!7@Mu 3
A share Ａ股；甲类股份 M(W-\ L
abatement of tax 减税；减扣免税额 kS) |oU K
ABN AMRO Bank N.V. 荷兰银行 }Hb_8P
above-the-line expenditure 线上项目支出；经常预算支出 q (}#{OO
above-the-line receipt 线上项目收入；经常预算收入 36yIfC,
ABSA Asia Limited 南非联合亚洲有限公司 gr4JaV
absolute change 绝对数值变更 C.+:FY.H
absolute expenditure 实际开支 h~k+!\
absolute guideline figure 绝对准则数字 6jz~q~
I
absolute interest 绝对权益 Zu/1:8x
absolute order of discharge 绝对破产解除令 )h/Qxf
absolute profit margin 绝对利润幅度 V#V<Kz
absolute value 实值；绝对值 .a}!!\@
absolutely vested interest 绝对既得权益 6o]>lQ}
absorbed cost 已吸收成本；已分摊成本 kTo{ W]9]
absorption 吸收；分摊；合并 6KKQ)D Nu_
absorption rate 吸收率；摊配率；分摊率 IUQYoKz4}A
ACB Finance Limited 亚洲商业财务有限公司
QVWUm!
acceptable form of reciprocity 合理的互惠条件 v\Zq=,+
acceptable rate 适当利率；适当汇率 la aoIL^
acceptance agreement 承兑协议 i{k v$ir!
acceptance for honour 参加承兑 -<^ 3!C >
acceptor 承兑人；接受人；受票人 > @q4Uez
acceptor for honour 参加承兑人 Z+Pp
d=||,
accident insurance 意外保险 y(jd$GM|
Accident Insurance Association of Hong Kong 香港意外保险公会 L7s
_3\
accident insurance scheme 意外保险计划 DcEGIaW
accident year basis 意外年度基准 zc!q a"4yM
accommodation 通融；贷款 gdG#;T'
accommodation bill 通融票据；空头票据 ,w7ZsI4:[
accommodation party 汇票代发人 =v~$&@
account balance 帐户余额；帐户结余 Q=#!wW
VP
account book 帐簿 ;f2<vp;U
account collected in advance 预收款项 /
2h6
account current book 往来帐簿 P'oY +#
account of after-acquired property 事后取得的财产报告 _kQOax{c/
account of defaulter 拖欠帐目 ib~EQ?u{
account payable 应付帐款 RzqU`<//
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3y-P-NI~=
account receivable 应收帐款 >~@ABLp 6
account receivable report 应收帐款报表
ex)U'.^
account statement 结单；帐单；会计财务报表 ~{!,Z nO*
account title 帐户名称；会计科目 9, 0}}3J
accountant's report 会计师报告 ]VK9d;0D
Accountant's Report Rules 会计师报告规则 61`tQFx ,
accounting and auditing procedure 会计与审计程序；会计与核数程序 10$:^
Accounting Arrangements 《会计安排》
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accounting basis 会计基础 /P/::$
accounting by Official Receiver 破产管理署署长呈交的帐目 .
jRv8x b
Accounting Circular 《会计通告》 HG[gJ7
accounting class 会计类别 &Y$)s<u8.
accounting date 记帐日期；会计结算日期 bk4G+wGw
accounting for money 款项核算 a}7P:e*u
Accounting Officer 会计主任 +! <{ 80w
accounting period 会计报告期；会计期 jQ5FvuNOy
accounting policy 会计政策；会计方针 r%^XOw<'
accounting practice 会计惯例 No(S#,vJ;
accounting principle 会计准则
d4A 3DTW
accounting record 会计记录 gBE1a w;
accounting report 会计报告 rvBKJ!b0
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q ?-u J1J
Accounting Society of China 中国会计学会 8:}$L)
[V
accounting statement 会计报表 .;NoKO7)
accounting system 会计制度；会计系统 dhI+_z
accounting transaction 会计事项；帐务交易 8'Q1'yc
accounting treatment 会计处理 L'}^Av_+
accounting year 会计年度 T
2i\S9X
accretion 增值；添加 {aWfD XB1
accrual 应计项目；应累算数目 O] \
eMM&
accrual basis 应计制；权责发生制 Z n]e2
accrual basis accounting 应计制会计；权责发生制会计 a|@1RH>7H
accrue 应累算；应计 0p!N'7N
accrued benefit 应累算利益 a8r+ G]Z
accrued charges 应计费用 LZrkFkiC
accrued cumulative preference share dividend 应累算的累积优先股股息 ?XO} 6q<tM
accrued expenses 应累算费用 ]=m0@JTbG
accrued interest payable 应付利息；应计未付利息 }#9 |au`
accrued interest receivable 应收利息；应计未收利息 nokMS
accrued right 累算权益 }7/Ob)O
accruing profit 应累算的利润 ?1lx8+
accumulated fiscal reserve 累积财政储备 v$ bR&bCT
accumulated profit 累积利润；滚存溢利 _ @ @"'
accumulated reserve 累积储备 w}Xy
;0c
accumulation of surplus income 累积收益盈余 UQ)7uYQ5
acquired assets 既得资产 ?i Ni hE
acquisition 收购；购置；取得 9NcC.}#-5
acquisition cost 购置成本 C'CdVDm X
acquisition expenses 购置费用 iVb#X#
acquisition of 100% interest 收购全部股权 *(]@T@yN
acquisition of control 取得控制权 }J\KnaKo
acquisition of fixed assets 购置固定资产 bL18G(5
acquisition of shell “买壳” ut;KphvSH
acquisition price 收购价 dG'5: ,n/
act of God 天灾 ^W<uc :L7
acting partner 执事合伙人 @)m+b;
active market 买卖活跃的市场；交投畅旺的市场；旺市 K iG/XnS
active partner 积极参与的合伙人 9 A1w5|X
active trading 交投活跃 "Kt[jV;6
actual circulation 实际流通 ;g v9J [R
actual cost 实际成本 3W}xYYs] ^
actual expenditure 实际开支；实际支出 8sxH)"S
actual income 实际入息；实际收入；实际收益 }8&L?B;90
actual market 现货市场 6d|%8.q 1
actual price 现货价；实际价格 3?oj46gP
actual profit 实际利润 pM7xnL4
actual quotation 实盘；实际价位；实际报价 U0%m*i
actual year basis 按实际年度计算 CF+:9PG
actuals 实货 Oz_|
pu
actuarial investigation 精算调查 Vch!&8xii
actuarial principle 精算原则 ?$
FvE4!n
actuarial report 精算师报告 ZV mgQ7m
Actuarial Society of Hong Kong 香港精算学会
](H
v
x
actuarial valuation 精算师估值 <y5f[HjLy
actuary 精算师 B$cx
'_zF
ad referendum agreement 暂定协议；有待覆核的协定 80qe5WC.2u
ad valorem duty 从价税；按值征税 ij~023$DTt
ad valorem duty system 从价税制 Gn%gSH/
ad valorem fee 从价费 .]W A/}
ad valorem tariff 从价关税 Qr
l> A*
additional allowance 额外免税额 )0NE_AZ?
additional amount for unexpired risk 未过期风险的额外款额 9oA.!4q
additional assessable profit 补加应评税利润 a
uz2n
additional assessment 补加评税 &-1;3+#w
additional commitment 额外承担 2KC~; 5
additional commitment vote 额外承担拨款 fr<, L C.
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SZQ4e
additional dependent parent allowance 供养父母额外免税额 27Ve $Q8]v
additional provision 额外拨款 |);-{=.OdQ
additional stamp duty 附加印花税 RW.
>;|m
additional tax 补加税罚款；补加税款 Gd 5J<K
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 y-c2tF@'v
adjudged bankrupt 被裁定破产 " | l-NUe
adjudicated bankrupt 裁定破产人 I*^3 Z
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >HXmpu.O
adjudication of bankruptcy 裁定破产；宣告破产 ij=}3;L_!
adjudication of insolvency 裁定无力偿还债务 g+98G8 R
adjusted actual 经调整的实数；调整后的实数 [1*3 kt*h
adjusted current assets 经调整的流动资产；调整后的流动资产 o-jF ?9m
adjusted figure 经调整的数字；调整后的数额 &% \`Lwh
adjusted liabilities 经调整的负债；调整后的负债 va/$dD9
adjusted loss 经调整的亏损；调整后的亏损 q={\|j$X
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 :9`T.V<?
adjusted profit 经调整的利润；调整后的利润 Mo2b"A;}|
adjusted surplus 经调整的盈余额；调整后的盈余额 Z { A)
adjusted value 经调整的价值；调整后的价值 CS*wvn;.
adjustment 调整；修订；理算〔保险〕 kWgZIkY
adjustment centre 调剂中心 EO5k?k[*
adjustment lag 调整过程的时间差距；调整时差 $}/ !mXI5
adjustment mechanism 调整机制 >9.xFiq<
adjustment of loss 亏损调整 V3u[{^^f
adjustment process 调整过程；调整程序 uI I:Y{G
adjustment range 调整幅度 Z) zWfv}
administered exchange rate 受管制汇率 %?3\gFvBo
