A: vl>
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A share Ａ股；甲类股份 v] W1F,u
abatement of tax 减税；减扣免税额 GR_p1 C\
ABN AMRO Bank N.V. 荷兰银行 lS>=y#i3Xv
above-the-line expenditure 线上项目支出；经常预算支出 iRkOH]+K
above-the-line receipt 线上项目收入；经常预算收入 z[_ R"+
ABSA Asia Limited 南非联合亚洲有限公司 s}z(|I rH
absolute change 绝对数值变更 ^?81.b|qb
absolute expenditure 实际开支 Cv gPIrl
absolute guideline figure 绝对准则数字 F<H`8*q9
absolute interest 绝对权益 bEEJV F0
absolute order of discharge 绝对破产解除令 cob9h
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absolute profit margin 绝对利润幅度 Z 5{ *? 2
absolute value 实值；绝对值 q YQUr8
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absolutely vested interest 绝对既得权益 la!1[Ve L
absorbed cost 已吸收成本；已分摊成本 ]J GKL5~p
absorption 吸收；分摊；合并 ~x76{.gT
absorption rate 吸收率；摊配率；分摊率
qQ2
ACB Finance Limited 亚洲商业财务有限公司 :qt82tbn
acceptable form of reciprocity 合理的互惠条件 Oct\He\.
acceptable rate 适当利率；适当汇率 *8pe<:A#p
acceptance agreement 承兑协议 0 Ax>gj-`
acceptance for honour 参加承兑 4Ub? *
acceptor 承兑人；接受人；受票人 !W (/Y9g#
acceptor for honour 参加承兑人 ./aZV
accident insurance 意外保险 hqwz~Ky}
Accident Insurance Association of Hong Kong 香港意外保险公会 p
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accident insurance scheme 意外保险计划 :*^ (OnIe
accident year basis 意外年度基准 Y)@oo=oG
accommodation 通融；贷款 \=
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accommodation bill 通融票据；空头票据 !nZI? z ;
accommodation party 汇票代发人 /zDSl j<c
account balance 帐户余额；帐户结余 (2hk <
account book 帐簿 Cb!`0%G
account collected in advance 预收款项 od|N-R
account current book 往来帐簿 '_Hb}'sFI
account of after-acquired property 事后取得的财产报告 Cf WK6 >
account of defaulter 拖欠帐目 {H
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account payable 应付帐款 m
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account payee only [A/C payee only] 只可转帐；存入收款人帐户 +dPE!:
account receivable 应收帐款 &@` H^8
account receivable report 应收帐款报表 +J}k_'4&
account statement 结单；帐单；会计财务报表
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account title 帐户名称；会计科目 & y 2GQJE
accountant's report 会计师报告 uv_P {%TK
Accountant's Report Rules 会计师报告规则 )%nt61P\W
accounting and auditing procedure 会计与审计程序；会计与核数程序 y
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Accounting Arrangements 《会计安排》 U)T/.L{0i
accounting basis 会计基础 q=j/s4~
accounting by Official Receiver 破产管理署署长呈交的帐目 oe RYyJ
Accounting Circular 《会计通告》 10QNV=yK7s
accounting class 会计类别 ^$Me#ls!
accounting date 记帐日期；会计结算日期 ! X#3w-K
accounting for money 款项核算 ;]8p:ME
Accounting Officer 会计主任 HY
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accounting period 会计报告期；会计期 Bm2}\KOI
accounting policy 会计政策；会计方针 8B% O%*5`
accounting practice 会计惯例 h P6fTZ=Ln
accounting principle 会计准则 s$3eJ|
accounting record 会计记录 ttJ:[ R'
accounting report 会计报告 d/-0B
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F".IB^} $
Accounting Society of China 中国会计学会 R'$ T6FB5
accounting statement 会计报表 B'[3kJ '
accounting system 会计制度；会计系统
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accounting transaction 会计事项；帐务交易 Qnu&GB M
accounting treatment 会计处理 -
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accounting year 会计年度 !x!L&p
accretion 增值；添加 P PIG?fK)
accrual 应计项目；应累算数目 .k?hb]2N
accrual basis 应计制；权责发生制 1 _:1/~R1
accrual basis accounting 应计制会计；权责发生制会计 Q Kuc2 1
accrue 应累算；应计 > GF(.:7
accrued benefit 应累算利益 l1.Aw |'D
accrued charges 应计费用 E]e[Ty1
accrued cumulative preference share dividend 应累算的累积优先股股息 J*W;{Vty
accrued expenses 应累算费用 D9pxe qf+=
accrued interest payable 应付利息；应计未付利息 9zM4D
accrued interest receivable 应收利息；应计未收利息 V
'BZ=.=
accrued right 累算权益 nms<6kfzL
accruing profit 应累算的利润 VIlQz M;%^
accumulated fiscal reserve 累积财政储备 ]|\>O5eeu
accumulated profit 累积利润；滚存溢利 2H32wpY
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accumulated reserve 累积储备 GE| ^ryh
accumulation of surplus income 累积收益盈余 2>_LX!kyP]
acquired assets 既得资产 +cplM5X
acquisition 收购；购置；取得 iLQt9H yk
acquisition cost 购置成本 Z ysUz
acquisition expenses 购置费用 oXZ@*
acquisition of 100% interest 收购全部股权 ~bm2_/RL
acquisition of control 取得控制权
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acquisition of fixed assets 购置固定资产 -|iA!w#31
acquisition of shell “买壳” ' \vmfp =
acquisition price 收购价 J&0wl]w|O%
act of God 天灾 sMe~C>RD
acting partner 执事合伙人 `O pC-Z&
active market 买卖活跃的市场；交投畅旺的市场；旺市 W0 ,"V'C
active partner 积极参与的合伙人 _ZE$\5>-
active trading 交投活跃 {bsr
9.k(
actual circulation 实际流通 zdQu%q
actual cost 实际成本 y0y;1N'KK
actual expenditure 实际开支；实际支出 DB?PS^
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actual income 实际入息；实际收入；实际收益 Nv$gKC6 ,G
actual market 现货市场 YdL1(|EdM
actual price 现货价；实际价格 !gH.st
actual profit 实际利润 :|6D @
actual quotation 实盘；实际价位；实际报价 >C d&K9H
actual year basis 按实际年度计算 [T?6~^m=
actuals 实货 p]IhQnj2
actuarial investigation 精算调查 $S-;M0
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x
actuarial principle 精算原则 9g,L1 W*
actuarial report 精算师报告 *V <2\-
Actuarial Society of Hong Kong 香港精算学会 'H -YFB$l
actuarial valuation 精算师估值 ba:du
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actuary 精算师 ,i(( ;/O 6
ad referendum agreement 暂定协议；有待覆核的协定 VH1c)FI
ad valorem duty 从价税；按值征税 ve/6-J!5Y.
ad valorem duty system 从价税制 KVe
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ad valorem fee 从价费 BE@H~<E J
ad valorem tariff 从价关税 {*P 7)
additional allowance 额外免税额 \YF !< 2|[
additional amount for unexpired risk 未过期风险的额外款额 (Y@|h%1W
additional assessable profit 补加应评税利润 G5@fq h6ws
additional assessment 补加评税 .`8,$"`4)
additional commitment 额外承担 9'L 0Al~L
additional commitment vote 额外承担拨款 @T=HcUP)
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $">NW&
i(
additional dependent parent allowance 供养父母额外免税额 o_+Qer=O6
additional provision 额外拨款 `U>b6 {K
additional stamp duty 附加印花税 vM;dPE7
additional tax 补加税罚款；补加税款 *:\9 T#h
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 - 2u+m
adjudged bankrupt 被裁定破产 1+ARV&bc
adjudicated bankrupt 裁定破产人 )C0X]?
adjudication fee 裁定费；评定印花税额手续费；评估契据费 745V!#3!M
adjudication of bankruptcy 裁定破产；宣告破产 g. VIe
adjudication of insolvency 裁定无力偿还债务 1Owk
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adjusted actual 经调整的实数；调整后的实数 :1
adjusted current assets 经调整的流动资产；调整后的流动资产 * bC^X'
adjusted figure 经调整的数字；调整后的数额 `-
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adjusted liabilities 经调整的负债；调整后的负债 |(8h: g
adjusted loss 经调整的亏损；调整后的亏损 4 sgwQ$m)
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 ?)<XuMh
adjusted profit 经调整的利润；调整后的利润 <Q ~7a
hF
adjusted surplus 经调整的盈余额；调整后的盈余额 5} aC'j\
adjusted value 经调整的价值；调整后的价值 a;6\T*iJ!
adjustment 调整；修订；理算〔保险〕 &x5ZEe4
adjustment centre 调剂中心 c|a|z}(/J
adjustment lag 调整过程的时间差距；调整时差 ]ZATER)jq
adjustment mechanism 调整机制 &_^<B7aC'k
adjustment of loss 亏损调整 6spk* 8e
adjustment process 调整过程；调整程序 h\ek2K
adjustment range 调整幅度 tB?S0;yXjd
administered exchange rate 受管制汇率 wx 'Tv
