A: EW
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A share Ａ股；甲类股份 ]\(8d[ 4
abatement of tax 减税；减扣免税额 /(dP)ysc
ABN AMRO Bank N.V. 荷兰银行 GJ ^c ^`
above-the-line expenditure 线上项目支出；经常预算支出 / F0q8j0
above-the-line receipt 线上项目收入；经常预算收入 K
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ABSA Asia Limited 南非联合亚洲有限公司 [YDSS/
absolute change 绝对数值变更 &hOz(825r
absolute expenditure 实际开支 H"A%mrb
absolute guideline figure 绝对准则数字 y9:4n1fg
absolute interest 绝对权益 j ZXa
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absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度 @62T :Vl
absolute value 实值；绝对值 "=h1gql'
absolutely vested interest 绝对既得权益 s0SzO,Vi
absorbed cost 已吸收成本；已分摊成本 9K+> ;`
absorption 吸收；分摊；合并 \@<7 Vo,
absorption rate 吸收率；摊配率；分摊率 WZ CI*'
ACB Finance Limited 亚洲商业财务有限公司 .U1wVIM
acceptable form of reciprocity 合理的互惠条件 :Jd7q.
acceptable rate 适当利率；适当汇率 1QoW/X'>.
acceptance agreement 承兑协议 B~Sj#(WEa
acceptance for honour 参加承兑 eADCT
acceptor 承兑人；接受人；受票人 Uj!3MF
acceptor for honour 参加承兑人 ;ArwEzo(
accident insurance 意外保险 ":!$Jnj ,
Accident Insurance Association of Hong Kong 香港意外保险公会 ai !u+L
accident insurance scheme 意外保险计划 DHO]RRGV
accident year basis 意外年度基准 <FT7QO$I
accommodation 通融；贷款 TGCB=e
accommodation bill 通融票据；空头票据 <kn 2
accommodation party 汇票代发人 1NZ "\9=U
account balance 帐户余额；帐户结余 sZ `Tv[
account book 帐簿 8U{D)KgS
account collected in advance 预收款项 hkMeUxS
account current book 往来帐簿 R/hf"E1
account of after-acquired property 事后取得的财产报告 ,-UF 5U
account of defaulter 拖欠帐目 u ?^V4 +V
account payable 应付帐款 M xE
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account payee only [A/C payee only] 只可转帐；存入收款人帐户 g3^s_*A
account receivable 应收帐款 ,.,8-In^
account receivable report 应收帐款报表 _7c3=f83
account statement 结单；帐单；会计财务报表 p Cz6 [*kC
account title 帐户名称；会计科目 O. * 0;5
accountant's report 会计师报告 e"
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Accountant's Report Rules 会计师报告规则 bZu'5 +(@
accounting and auditing procedure 会计与审计程序；会计与核数程序 '/\
Accounting Arrangements 《会计安排》 !>`Q]M`
accounting basis 会计基础 1T^WMn:U
accounting by Official Receiver 破产管理署署长呈交的帐目 *$ Q>Om]
Accounting Circular 《会计通告》 FYAEM!dyy
accounting class 会计类别 MB]E[&Q!
accounting date 记帐日期；会计结算日期 "{0G,tdA
accounting for money 款项核算 Y{Z&W9U
Accounting Officer 会计主任 77RZ<u9/`
accounting period 会计报告期；会计期 )G P;KUVae
accounting policy 会计政策；会计方针 E|O&bU Mh
accounting practice 会计惯例 {R1]tGOf
accounting principle 会计准则 {cK<iQJ
accounting record 会计记录 }M07-qIX{
accounting report 会计报告 DE(XS zX
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j7I=2xnTWu
Accounting Society of China 中国会计学会 < 8r"QJY/
accounting statement 会计报表 vhe Y
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accounting system 会计制度；会计系统 bWFa{W5!
accounting transaction 会计事项；帐务交易 c`O~I<(Pm
accounting treatment 会计处理 ghQ B
accounting year 会计年度 s: T%, xS
accretion 增值；添加 UHl3/m7g
accrual 应计项目；应累算数目 U:7h>Z0W
accrual basis 应计制；权责发生制 4^7 v@3
accrual basis accounting 应计制会计；权责发生制会计 f:;-ZkIU ?
accrue 应累算；应计 H%_^Gy8f
accrued benefit 应累算利益 L
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accrued charges 应计费用 {yn,u)@r9S
accrued cumulative preference share dividend 应累算的累积优先股股息 a&s34Pd
accrued expenses 应累算费用 }">r0v!3
accrued interest payable 应付利息；应计未付利息 dSDZMB sd
accrued interest receivable 应收利息；应计未收利息 HE}0_x.
accrued right 累算权益 _){ |/Zd
accruing profit 应累算的利润 J;4x$BI
accumulated fiscal reserve 累积财政储备 x'|ty[87
accumulated profit 累积利润；滚存溢利 [LVXXjkFI
accumulated reserve 累积储备 $QJ3~mG2
accumulation of surplus income 累积收益盈余 %i9S"
acquired assets 既得资产 (UkP
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acquisition 收购；购置；取得 r)<A YX]J
acquisition cost 购置成本 ?9 huuJ s7
acquisition expenses 购置费用 yR$_ZXsd
acquisition of 100% interest 收购全部股权 4D65VgVDM
acquisition of control 取得控制权 Ib(C`4%
acquisition of fixed assets 购置固定资产 fU w:jE xz
acquisition of shell “买壳” `d <`>
acquisition price 收购价 a;o0#I#Si
act of God 天灾 +d,
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acting partner 执事合伙人 sI,cX#h&Y
active market 买卖活跃的市场；交投畅旺的市场；旺市 gawY{Jr8I
active partner 积极参与的合伙人 P1F-Wy1
active trading 交投活跃 ,%pCcM )
actual circulation 实际流通 d9{lj(2P
actual cost 实际成本 *HrEh; 3^J
actual expenditure 实际开支；实际支出 f+e"`80$*C
actual income 实际入息；实际收入；实际收益 N* g
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actual market 现货市场 !W}sOK7#
actual price 现货价；实际价格
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actual profit 实际利润 @IG 's-
actual quotation 实盘；实际价位；实际报价 - %fQr5
actual year basis 按实际年度计算 /&gg].&2?
actuals 实货 ' #Wx@
actuarial investigation 精算调查 7?dWAUF
actuarial principle 精算原则 MlV(X G>'
actuarial report 精算师报告 QK_5gD`$a,
Actuarial Society of Hong Kong 香港精算学会 XoN~d
actuarial valuation 精算师估值 CE"/&I
actuary 精算师 Sca "LaW1
ad referendum agreement 暂定协议；有待覆核的协定 3lF"nv
ad valorem duty 从价税；按值征税 l b(
ad valorem duty system 从价税制 p4T$(]7
ad valorem fee 从价费 Q<sqlh!h
ad valorem tariff 从价关税 h&4s%:_ 4
additional allowance 额外免税额 Q
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additional amount for unexpired risk 未过期风险的额外款额 }geb959
additional assessable profit 补加应评税利润 ;Gr
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additional assessment 补加评税 ~&Z>fgOTJ
additional commitment 额外承担 o U=vl!\J
additional commitment vote 额外承担拨款 H-_gd. VD
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =-sTV\
additional dependent parent allowance 供养父母额外免税额 -XYvjW,|
additional provision 额外拨款 Zc7;&cz
additional stamp duty 附加印花税
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additional tax 补加税罚款；补加税款 1EU4/6!C
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 '!m6^*m|c
adjudged bankrupt 被裁定破产 }Uy QGRZ=
adjudicated bankrupt 裁定破产人 ZSf &M
adjudication fee 裁定费；评定印花税额手续费；评估契据费 joY7Vk!< o
adjudication of bankruptcy 裁定破产；宣告破产 qzW3MlD
adjudication of insolvency 裁定无力偿还债务
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adjusted actual 经调整的实数；调整后的实数 |4\1V=(
adjusted current assets 经调整的流动资产；调整后的流动资产 tpWGmj fo>
adjusted figure 经调整的数字；调整后的数额 &nEL}GM)E
adjusted liabilities 经调整的负债；调整后的负债 W9SU1{*9
adjusted loss 经调整的亏损；调整后的亏损 "L3mW=!*
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 bZ* = fdh
adjusted profit 经调整的利润；调整后的利润 wfo, r 7
adjusted surplus 经调整的盈余额；调整后的盈余额 .n<vhLDQn
adjusted value 经调整的价值；调整后的价值 x^1udK^re
adjustment 调整；修订；理算〔保险〕 P%|~Ni_BTX
adjustment centre 调剂中心 #eW
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adjustment lag 调整过程的时间差距；调整时差 >oW]3)$4S
adjustment mechanism 调整机制 HA'~1$#z
adjustment of loss 亏损调整 .UP h
adjustment process 调整过程；调整程序 G9:XEEN
adjustment range 调整幅度 . `Rt
administered exchange rate 受管制汇率 +byOThuE
