A: Rnj Jg?I=
<E[ HlL
A share Ａ股；甲类股份 Oj"pj:fB
abatement of tax 减税；减扣免税额 UbY~xs7_
ABN AMRO Bank N.V. 荷兰银行 XSp x''l
above-the-line expenditure 线上项目支出；经常预算支出 V5u}C-o
above-the-line receipt 线上项目收入；经常预算收入 Ig02M_
ABSA Asia Limited 南非联合亚洲有限公司 &Mhv XHI
absolute change 绝对数值变更 /lr1hW~Dbk
absolute expenditure 实际开支 UH 47e
absolute guideline figure 绝对准则数字 )l# %.Z9
absolute interest 绝对权益 h0F0d^W.
absolute order of discharge 绝对破产解除令 *>aZc::
absolute profit margin 绝对利润幅度 < QDr,Hj
absolute value 实值；绝对值 :F^$"~(,
absolutely vested interest 绝对既得权益 >@)*S n9"
absorbed cost 已吸收成本；已分摊成本 Ha)3i{OM
absorption 吸收；分摊；合并 %tzN@
absorption rate 吸收率；摊配率；分摊率 X,WQ'|rC
ACB Finance Limited 亚洲商业财务有限公司 M<{5pH(K
acceptable form of reciprocity 合理的互惠条件 h v$uH7Fz
acceptable rate 适当利率；适当汇率 S,*{q(
acceptance agreement 承兑协议 #~H%[ s
a
acceptance for honour 参加承兑 A6^p}_
acceptor 承兑人；接受人；受票人 4|>
rwQ~t
acceptor for honour 参加承兑人 Qp kKVLi
accident insurance 意外保险 vzY'+9q1.
Accident Insurance Association of Hong Kong 香港意外保险公会 "UQr :/
accident insurance scheme 意外保险计划 S'Z70 zJ
accident year basis 意外年度基准 gp~yt0AU
accommodation 通融；贷款 a=J@y K
accommodation bill 通融票据；空头票据 [&h#iTRT
accommodation party 汇票代发人 xS pMyXrQ
account balance 帐户余额；帐户结余 .cg =
account book 帐簿 35Ai;mU'
account collected in advance 预收款项 BI xV|\k
account current book 往来帐簿 Ku<b0<`
account of after-acquired property 事后取得的财产报告 (NH8AS<
account of defaulter 拖欠帐目 ^>N8*=y
account payable 应付帐款 P0%N
Q1bn
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R'Kt=.s<
account receivable 应收帐款 J)9 AnGWe
account receivable report 应收帐款报表 T@;! yz}Pf
account statement 结单；帐单；会计财务报表 NuC-qG#
account title 帐户名称；会计科目 = EQN-{#
accountant's report 会计师报告 |av*!i5Q
Accountant's Report Rules 会计师报告规则 On#;)35M
accounting and auditing procedure 会计与审计程序；会计与核数程序 t8+?U^
j
Accounting Arrangements 《会计安排》 J[ e}
accounting basis 会计基础 zKIGWH=qqm
accounting by Official Receiver 破产管理署署长呈交的帐目 <8u>_o6
Accounting Circular 《会计通告》 x96qd%l/
accounting class 会计类别 U7^7/s/.
accounting date 记帐日期；会计结算日期 D :=t*2-Iv
accounting for money 款项核算 oN *SRaAp
Accounting Officer 会计主任 Mw/?wtW
accounting period 会计报告期；会计期 kCj`V2go
accounting policy 会计政策；会计方针 8)L'rW{q#
accounting practice 会计惯例 3p:=xL
accounting principle 会计准则 =yl4zQmg$
accounting record 会计记录 rHvF%o
accounting report 会计报告 Ct4LkmD
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Oo FgQEr@
Accounting Society of China 中国会计学会 Q;4}gUm I$
accounting statement 会计报表 AXz-4,=xX
accounting system 会计制度；会计系统 &Fw[YGJayz
accounting transaction 会计事项；帐务交易 CPVz X%=
accounting treatment 会计处理 Rw {$L~\
accounting year 会计年度 cNe0x2Z$?
accretion 增值；添加 b6 $, Xh
accrual 应计项目；应累算数目
+"jl(5Q
accrual basis 应计制；权责发生制 xC< =~(
accrual basis accounting 应计制会计；权责发生制会计 }1 $h xfb
accrue 应累算；应计 ARP KzF`Wq
accrued benefit 应累算利益 %1Yz'AiW[
accrued charges 应计费用 ,mB Z`X@N
accrued cumulative preference share dividend 应累算的累积优先股股息 9lKn% |=T
accrued expenses 应累算费用 kW#S]fsfU
accrued interest payable 应付利息；应计未付利息 `,+#! )
accrued interest receivable 应收利息；应计未收利息 W%TQY R
accrued right 累算权益 yH*hL0mO
accruing profit 应累算的利润 {S G*
accumulated fiscal reserve 累积财政储备 G3G/ xC"
accumulated profit 累积利润；滚存溢利 <>%,}j
9
accumulated reserve 累积储备 X4a^m w\"
accumulation of surplus income 累积收益盈余 ?-pi,O~(p
acquired assets 既得资产 hw;0t,1
acquisition 收购；购置；取得 N1%p"
(
acquisition cost 购置成本 `)T&~2n
acquisition expenses 购置费用 M&r2 :Whk
acquisition of 100% interest 收购全部股权 :pRF*^eU
acquisition of control 取得控制权 )B6# A0
acquisition of fixed assets 购置固定资产 g6WPPpqus
acquisition of shell “买壳” n=q=zn;
acquisition price 收购价 t#Th9G]1
act of God 天灾 sI'a1$
acting partner 执事合伙人 kB o;h.[l
active market 买卖活跃的市场；交投畅旺的市场；旺市 F
KC\V
F
active partner 积极参与的合伙人 W;4Lkk$
active trading 交投活跃 1pK6=-3 w3
actual circulation 实际流通 Q
$]YD
pCM
actual cost 实际成本 @dl8(ILk'
actual expenditure 实际开支；实际支出 6O pa{]
actual income 实际入息；实际收入；实际收益 TXjloGv^
actual market 现货市场 M i]I:ka
actual price 现货价；实际价格 G8eD7%{b:)
actual profit 实际利润 KF+mZB
actual quotation 实盘；实际价位；实际报价 TjxA#D)
actual year basis 按实际年度计算 OOok hZd`
actuals 实货 /be=u@KV
actuarial investigation 精算调查 !DPF7x(-{
actuarial principle 精算原则 A ^ViDP
actuarial report 精算师报告 6gnbkpYi
Actuarial Society of Hong Kong 香港精算学会 {6h|6.S 2
actuarial valuation 精算师估值 iwU[6A
actuary 精算师 w d/G|kNO
ad referendum agreement 暂定协议；有待覆核的协定 eX"''
PA
ad valorem duty 从价税；按值征税 %t*[T
ad valorem duty system 从价税制 ?n.)&ZIx0
ad valorem fee 从价费 ;$7v%Ls=
ad valorem tariff 从价关税 `N}d}O8
additional allowance 额外免税额 >^=gDJ\a
additional amount for unexpired risk 未过期风险的额外款额 4J5pXlzV
additional assessable profit 补加应评税利润 h./P\eDc
additional assessment 补加评税 _1aGtX|W
additional commitment 额外承担 e`iEy=W
additional commitment vote 额外承担拨款 u`_*g^5q"
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v>H=,.`0\
additional dependent parent allowance 供养父母额外免税额 9cG<hX9 `F
additional provision 额外拨款 Lu=O
+{*8
additional stamp duty 附加印花税 }^Gd4[(,g
additional tax 补加税罚款；补加税款 (Sv>NQp
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +6l]] *H
adjudged bankrupt 被裁定破产 _7"5wB?|+
adjudicated bankrupt 裁定破产人 'N\&<dT>
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [} -3Pp
F
adjudication of bankruptcy 裁定破产；宣告破产 e"k/d<
adjudication of insolvency 裁定无力偿还债务 w_Uh
adjusted actual 经调整的实数；调整后的实数 Z(e ^ iH
adjusted current assets 经调整的流动资产；调整后的流动资产 + BL{@,zr
adjusted figure 经调整的数字；调整后的数额 ~}'F887 f
adjusted liabilities 经调整的负债；调整后的负债 E"qFXA>
adjusted loss 经调整的亏损；调整后的亏损 X: EEPGE
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ut_pHj@
adjusted profit 经调整的利润；调整后的利润 Y/fJQ6DY
adjusted surplus 经调整的盈余额；调整后的盈余额 &eQJfc\a
adjusted value 经调整的价值；调整后的价值 'c %S!$P
adjustment 调整；修订；理算〔保险〕 .TpsJXF
adjustment centre 调剂中心 19t{|w<
adjustment lag 调整过程的时间差距；调整时差 =sgdkAYw P
adjustment mechanism 调整机制 Xj@+{uvQB
adjustment of loss 亏损调整 =lp1Z>
adjustment process 调整过程；调整程序 .tnkT;T
adjustment range 调整幅度 Y3Oz'%B
administered exchange rate 受管制汇率 `s"d]/85VW
