A: Y
* ?hA'
tT` { xM
A share Ａ股；甲类股份
*`WD/fG
abatement of tax 减税；减扣免税额 j}F ;Bfq!
ABN AMRO Bank N.V. 荷兰银行 EjjW%"C,
above-the-line expenditure 线上项目支出；经常预算支出 4^u wZ:
above-the-line receipt 线上项目收入；经常预算收入 `}o{o
ABSA Asia Limited 南非联合亚洲有限公司 DFvj
absolute change 绝对数值变更 p8bAz
absolute expenditure 实际开支 B HrN Dpv
absolute guideline figure 绝对准则数字 F./$nwb
absolute interest 绝对权益 s<b(@L 1
absolute order of discharge 绝对破产解除令 T {B\1|2w
absolute profit margin 绝对利润幅度 '6 zk> rN
absolute value 实值；绝对值 47yzI-1H+
absolutely vested interest 绝对既得权益 032P
R;]
absorbed cost 已吸收成本；已分摊成本 U+7!Vpq
absorption 吸收；分摊；合并 ;>jLRx<KC
absorption rate 吸收率；摊配率；分摊率 ll#_v^
ACB Finance Limited 亚洲商业财务有限公司 \O
G`+"|L
acceptable form of reciprocity 合理的互惠条件 X6 SqOb\(a
acceptable rate 适当利率；适当汇率 !IAd.<,
acceptance agreement 承兑协议 *T:gx:Sg/
acceptance for honour 参加承兑 ps&p|
acceptor 承兑人；接受人；受票人 `ZELw=kLL
acceptor for honour 参加承兑人 'ngx\Lr
accident insurance 意外保险 !`qw" i
Accident Insurance Association of Hong Kong 香港意外保险公会 K!A;C#b!
accident insurance scheme 意外保险计划 C[2LP$6*/
accident year basis 意外年度基准 3 Jj 3!aDB
accommodation 通融；贷款 ki<4G
accommodation bill 通融票据；空头票据 9{Xh wi)z
accommodation party 汇票代发人 ~X2
cTG!,
account balance 帐户余额；帐户结余 LP:U6 Z
account book 帐簿 M?G
4k]
account collected in advance 预收款项 =c Krp'
account current book 往来帐簿 em, j>qp
account of after-acquired property 事后取得的财产报告 $?Z-BD 1
account of defaulter 拖欠帐目 N3SB-E+
account payable 应付帐款 EhK
~S(r^
account payee only [A/C payee only] 只可转帐；存入收款人帐户 RAY.]:}jr
account receivable 应收帐款 :!WKD@]
account receivable report 应收帐款报表 Ou,Eu05jt'
account statement 结单；帐单；会计财务报表 Rf0F`D k
account title 帐户名称；会计科目 k`;&??
accountant's report 会计师报告 ;UoXj+Z
Accountant's Report Rules 会计师报告规则 Y>a2w zr
accounting and auditing procedure 会计与审计程序；会计与核数程序 z3|)WS^
Accounting Arrangements 《会计安排》 ?CHFy 2%Y
accounting basis 会计基础 C=!YcJ9
accounting by Official Receiver 破产管理署署长呈交的帐目 kO'_g1f<[
Accounting Circular 《会计通告》 DfX}^'#m+
accounting class 会计类别 6"
PwOEt
accounting date 记帐日期；会计结算日期 ganXO5T$
accounting for money 款项核算 }\wTV*n`X
Accounting Officer 会计主任 ` 8OA:4).
accounting period 会计报告期；会计期 &Rxy]k BA
accounting policy 会计政策；会计方针 ptvM>zw'~g
accounting practice 会计惯例 9!UFLZR
accounting principle 会计准则 ~vv\A5O[|
accounting record 会计记录 x39
n7+j4
accounting report 会计报告 UCDvN
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Mg^.~8\d e
Accounting Society of China 中国会计学会 v.pj
PBU1
accounting statement 会计报表 w 7Y>B`wm?
accounting system 会计制度；会计系统 aVbv.>
accounting transaction 会计事项；帐务交易 :"e,&
%
accounting treatment 会计处理 (%^Bp\.02!
accounting year 会计年度 XF=GmkO
accretion 增值；添加 e Zb8x
accrual 应计项目；应累算数目 RiNKUk{-
accrual basis 应计制；权责发生制 Kk t9M\
accrual basis accounting 应计制会计；权责发生制会计 ?iQA>P9B
accrue 应累算；应计 2Y
'=~*tV
accrued benefit 应累算利益 2O~I.(9(
accrued charges 应计费用 ~IP3~m D
accrued cumulative preference share dividend 应累算的累积优先股股息 J
Je?Zu\
accrued expenses 应累算费用 S/l?wwD
accrued interest payable 应付利息；应计未付利息 +""8aA
accrued interest receivable 应收利息；应计未收利息 -+#g.1UL/
accrued right 累算权益 SpG^kI #
accruing profit 应累算的利润 3kl\W[`?
accumulated fiscal reserve 累积财政储备 i'}Z>g5D
accumulated profit 累积利润；滚存溢利 V3]"ROH
accumulated reserve 累积储备
bWAVBF
accumulation of surplus income 累积收益盈余 (&x #VmDL
acquired assets 既得资产 .5PcprE/
acquisition 收购；购置；取得 ;2=H7dq
acquisition cost 购置成本 -{A!zTw1w
acquisition expenses 购置费用 u4kg#+H
acquisition of 100% interest 收购全部股权 Im\{b=vT
acquisition of control 取得控制权 I 8 \Ka=w
acquisition of fixed assets 购置固定资产 R;*3";+v|:
acquisition of shell “买壳” k_c8\::p#
acquisition price 收购价 '[h|f
act of God 天灾 u\-f\Z 7
acting partner 执事合伙人 1Lf
:TQB
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~+GMn[h
active partner 积极参与的合伙人 qq+fUfB2:
active trading 交投活跃 5$|wW}SA
actual circulation 实际流通 6jRUkI-!
actual cost 实际成本 oKJj?%dHK9
actual expenditure 实际开支；实际支出 >|[74#}7
actual income 实际入息；实际收入；实际收益 JR
C+>'}Xj
actual market 现货市场 W& U
Nk,
actual price 现货价；实际价格 IaU
actual profit 实际利润 27t23@{YL
actual quotation 实盘；实际价位；实际报价 0O,l
rF0 '
actual year basis 按实际年度计算 m-Uq6_e
actuals 实货 v_gQCS
actuarial investigation 精算调查 lF\oEMd*
actuarial principle 精算原则 [V5ebj:6w
actuarial report 精算师报告 [7~ !M*o9
Actuarial Society of Hong Kong 香港精算学会 _:,:U[@Vz
actuarial valuation 精算师估值 H?P:;1A]c
actuary 精算师 <[H1S@{W
ad referendum agreement 暂定协议；有待覆核的协定 <Cvlz^K[
ad valorem duty 从价税；按值征税 C#< :x!
ad valorem duty system 从价税制 1>"K< 6b+
ad valorem fee 从价费 }wh)I]]U
ad valorem tariff 从价关税 ]Xur/ C2A
additional allowance 额外免税额 \V|\u= @H
additional amount for unexpired risk 未过期风险的额外款额 =-`}(b2N
additional assessable profit 补加应评税利润 (= H%VXQH
additional assessment 补加评税 ! `k{Ga
additional commitment 额外承担 5_ @8g+
~
additional commitment vote 额外承担拨款 A3p@hQl
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K.Tfu"6
additional dependent parent allowance 供养父母额外免税额 &cSTem
0
additional provision 额外拨款 HXT Bxh
additional stamp duty 附加印花税 );wSay>%(
additional tax 补加税罚款；补加税款 $T\z
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h7NS9CgO
adjudged bankrupt 被裁定破产 $/aZ/O)F
adjudicated bankrupt 裁定破产人 S=>54!{`x
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?q(7avS9
adjudication of bankruptcy 裁定破产；宣告破产 ?v>!wuiP
adjudication of insolvency 裁定无力偿还债务 -bo5/`x
adjusted actual 经调整的实数；调整后的实数 gv}Esps
R
adjusted current assets 经调整的流动资产；调整后的流动资产 vr|9NP]v
adjusted figure 经调整的数字；调整后的数额 }@Ij}Ab>
adjusted liabilities 经调整的负债；调整后的负债 FY [WdZDZ
adjusted loss 经调整的亏损；调整后的亏损 k[] B
P4
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 Fg)Iw<7_2
adjusted profit 经调整的利润；调整后的利润 3[E3]]OVa
adjusted surplus 经调整的盈余额；调整后的盈余额 C :/O]slH
adjusted value 经调整的价值；调整后的价值 7 u!i)<pn
adjustment 调整；修订；理算〔保险〕 #YM5P
adjustment centre 调剂中心 ~a:0Q{ >a
adjustment lag 调整过程的时间差距；调整时差 -aDGXQM{~
adjustment mechanism 调整机制 )\C: |
adjustment of loss 亏损调整 \ %Er%yv)
adjustment process 调整过程；调整程序 wuCiO;w
adjustment range 调整幅度 :?s~,G_*l
administered exchange rate 受管制汇率 _ cK"y 2
