A: r-N2*uYtu
@aCg1Rm
A share Ａ股；甲类股份 `y YgL@Zt
abatement of tax 减税；减扣免税额 gyCb\y+\a
ABN AMRO Bank N.V. 荷兰银行 .[2MPjg
above-the-line expenditure 线上项目支出；经常预算支出 GetUCb %1
above-the-line receipt 线上项目收入；经常预算收入 =# Vdz=.
ABSA Asia Limited 南非联合亚洲有限公司 nQ$N(2<Fe
absolute change 绝对数值变更 ;S?1E:\av
absolute expenditure 实际开支 N%r}0
absolute guideline figure 绝对准则数字 lBG* P
>;
absolute interest 绝对权益 }lpcbm
absolute order of discharge 绝对破产解除令 j&T/.]dX&
absolute profit margin 绝对利润幅度 i;)g0}x`
absolute value 实值；绝对值 ` V^#Sb
absolutely vested interest 绝对既得权益 \|62E):i1
absorbed cost 已吸收成本；已分摊成本 M8cLh!!
absorption 吸收；分摊；合并 _hh
|/4(
absorption rate 吸收率；摊配率；分摊率 {f^30F w
ACB Finance Limited 亚洲商业财务有限公司 [PX'J
er
acceptable form of reciprocity 合理的互惠条件 7vj[ AOq3l
acceptable rate 适当利率；适当汇率 ljt1:@SN(
acceptance agreement 承兑协议 G~B
V^
acceptance for honour 参加承兑 &/JnAfmYqt
acceptor 承兑人；接受人；受票人 ^G2vA8%
acceptor for honour 参加承兑人 p*npY"}v
accident insurance 意外保险 y'@l,MN{
Accident Insurance Association of Hong Kong 香港意外保险公会 Cg{$$&_(Hj
accident insurance scheme 意外保险计划 TJ; v}HSo
accident year basis 意外年度基准 5\4>H6
accommodation 通融；贷款 2O
T6*+D
accommodation bill 通融票据；空头票据 TS[Z<m
accommodation party 汇票代发人 4tuEC-oh
account balance 帐户余额；帐户结余 }SN'*w@E
account book 帐簿 'h=
>ej*
account collected in advance 预收款项 8V|-BP5^
account current book 往来帐簿 vq5I 2
account of after-acquired property 事后取得的财产报告 @nT8[v
account of defaulter 拖欠帐目 +z[!]^H]4
account payable 应付帐款 .ERO*Tj
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hYWWvJ)S
account receivable 应收帐款 RDqC$Gu
account receivable report 应收帐款报表 bZG$ biq
account statement 结单；帐单；会计财务报表 ;Xt D z
account title 帐户名称；会计科目 CqX%V":2
accountant's report 会计师报告 /uyQ>Y*-\Y
Accountant's Report Rules 会计师报告规则 %@xYg{
accounting and auditing procedure 会计与审计程序；会计与核数程序 =0f8W=d:Vr
Accounting Arrangements 《会计安排》 #TSM#Uqe
accounting basis 会计基础 A&M/W'$s
accounting by Official Receiver 破产管理署署长呈交的帐目 4xYo 2X,B
Accounting Circular 《会计通告》 u?J(l )gd
accounting class 会计类别 =f|>7m.p
accounting date 记帐日期；会计结算日期 ' P Yl%2
accounting for money 款项核算 eoL)gIM%
Accounting Officer 会计主任 )xK!i.
accounting period 会计报告期；会计期 z::2O/ho
accounting policy 会计政策；会计方针 (qG$u&
accounting practice 会计惯例 U)PumU+z$u
accounting principle 会计准则 >L;O, {Px-
accounting record 会计记录 K5p h x
accounting report 会计报告 .^NV e40O
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tV,zz;* Oe
Accounting Society of China 中国会计学会 0jzA\ $oD
accounting statement 会计报表 e=R}
4`
accounting system 会计制度；会计系统 2 ?ednMoE
accounting transaction 会计事项；帐务交易 kL3=7t^ 1
accounting treatment 会计处理 xD#/@E1'Y
accounting year 会计年度 Ue tmO`qju
accretion 增值；添加 A+l"
accrual 应计项目；应累算数目 }rQ*!2Y?
accrual basis 应计制；权责发生制 37[C^R!1c
accrual basis accounting 应计制会计；权责发生制会计 a;z cAeX
accrue 应累算；应计 Wm, , OioK
accrued benefit 应累算利益 ie ,{C
accrued charges 应计费用 <?g{R n
accrued cumulative preference share dividend 应累算的累积优先股股息 ;i:7E#@
accrued expenses 应累算费用 Fi`:G}
accrued interest payable 应付利息；应计未付利息 pqr" x2=.
accrued interest receivable 应收利息；应计未收利息 NAU<?q<)
accrued right 累算权益 lm\u(3_ $
accruing profit 应累算的利润 ,]Ma , 2
accumulated fiscal reserve 累积财政储备 =e+go
]87x
accumulated profit 累积利润；滚存溢利 =ht@7z8QM
accumulated reserve 累积储备 pZjFpd|
accumulation of surplus income 累积收益盈余 CMr`n8M
acquired assets 既得资产 ;uDFd04w
[
acquisition 收购；购置；取得 X<{m;T `
acquisition cost 购置成本 gn%"dfm
acquisition expenses 购置费用 s^
a`=kO
acquisition of 100% interest 收购全部股权 1%+^SR72
acquisition of control 取得控制权 DI RCP=5
acquisition of fixed assets 购置固定资产 pi{ahuI#_o
acquisition of shell “买壳” nr^p H.
acquisition price 收购价 Pm_=
act of God 天灾 WDZi
@9X_
acting partner 执事合伙人 neBkwXF!
active market 买卖活跃的市场；交投畅旺的市场；旺市 h CiblM
active partner 积极参与的合伙人 88K*d8m
active trading 交投活跃 O +N-x8W{
actual circulation 实际流通 smU+
:~
actual cost 实际成本 7ou^wt+%
actual expenditure 实际开支；实际支出 U&XoT-p$L
actual income 实际入息；实际收入；实际收益 ]3C8
actual market 现货市场 Qi61(lK
actual price 现货价；实际价格 D4|_?O3 |m
actual profit 实际利润 WToAT;d2h
actual quotation 实盘；实际价位；实际报价 Cw}\t!* !
actual year basis 按实际年度计算 v+G:,Tc"
actuals 实货 4Rn i7qH
actuarial investigation 精算调查 O2e "TH3
actuarial principle 精算原则 ^bG!k]U!2
actuarial report 精算师报告 TG9)x|!
Actuarial Society of Hong Kong 香港精算学会 ;k8}D
*?8
actuarial valuation 精算师估值 OOCeZ3yF(
actuary 精算师 [;I8 ZVE
ad referendum agreement 暂定协议；有待覆核的协定 ^~ Sn{e sA
ad valorem duty 从价税；按值征税 -,dQ&Qf?
ad valorem duty system 从价税制 1|VJN
D
ad valorem fee 从价费 63Hk N4D4
ad valorem tariff 从价关税 L
DsYr]
additional allowance 额外免税额 )R4<*
/C:w
additional amount for unexpired risk 未过期风险的额外款额 1N+#(<x@,
additional assessable profit 补加应评税利润 m
C Ge*V}
additional assessment 补加评税 ]YP?bP,:
additional commitment 额外承担 g$ b *#
additional commitment vote 额外承担拨款 q~n2VU4L*
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "ivqh{ ,
additional dependent parent allowance 供养父母额外免税额 b nGA. b
additional provision 额外拨款 J%)2,szn0
additional stamp duty 附加印花税 K^H t$04
additional tax 补加税罚款；补加税款 >$DqG$D
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (4LLTf0
adjudged bankrupt 被裁定破产 SOmn2
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adjudicated bankrupt 裁定破产人 S2)S/ nf
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +b+sQ<w?.
adjudication of bankruptcy 裁定破产；宣告破产
fR%8?6
adjudication of insolvency 裁定无力偿还债务 0, /x#
adjusted actual 经调整的实数；调整后的实数 8GldVn.u
adjusted current assets 经调整的流动资产；调整后的流动资产 +QX>:z
adjusted figure 经调整的数字；调整后的数额 l i-YkaP
adjusted liabilities 经调整的负债；调整后的负债 dI-5% Um
adjusted loss 经调整的亏损；调整后的亏损 QGd- 9UEA]
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 zwtsw [.
adjusted profit 经调整的利润；调整后的利润 m+vEs,W.
adjusted surplus 经调整的盈余额；调整后的盈余额 cAS_?"V
a
adjusted value 经调整的价值；调整后的价值 3;NRW+
adjustment 调整；修订；理算〔保险〕 #=(op?]
adjustment centre 调剂中心 +pvJ?"J
adjustment lag 调整过程的时间差距；调整时差 SK52.xXJ
adjustment mechanism 调整机制 gQWX <
adjustment of loss 亏损调整 wVDB?gy%#
adjustment process 调整过程；调整程序 Oq6n.:8g"
adjustment range 调整幅度 &J$5+"/;
X
administered exchange rate 受管制汇率 sE6J:m(
