A: 0>
6J -
i/6
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A share Ａ股；甲类股份 _s[ohMlh
abatement of tax 减税；减扣免税额 -lQ8
&eB
ABN AMRO Bank N.V. 荷兰银行 /vYuwaWG=
above-the-line expenditure 线上项目支出；经常预算支出 mp*&{[XoVC
above-the-line receipt 线上项目收入；经常预算收入 1 a P3oXLL
ABSA Asia Limited 南非联合亚洲有限公司 08n2TL;EsX
absolute change 绝对数值变更 5V':3o;D__
absolute expenditure 实际开支 V8@VR`!'
absolute guideline figure 绝对准则数字 }xk85*V
absolute interest 绝对权益 - ,)&? S
absolute order of discharge 绝对破产解除令 H9?(5
absolute profit margin 绝对利润幅度 G|H+
,B
absolute value 实值；绝对值 I q]+O Q
absolutely vested interest 绝对既得权益 @SjISZw _
absorbed cost 已吸收成本；已分摊成本 M4w,J2_8MK
absorption 吸收；分摊；合并 s /"
&k
absorption rate 吸收率；摊配率；分摊率 dY5 m) ?
ACB Finance Limited 亚洲商业财务有限公司 ?1T)cd*
acceptable form of reciprocity 合理的互惠条件 0ft 81RK
acceptable rate 适当利率；适当汇率 h 6Ovl
acceptance agreement 承兑协议 Z@2^> eC
acceptance for honour 参加承兑 A=JPmsj.
acceptor 承兑人；接受人；受票人 t6DgWKT6
acceptor for honour 参加承兑人 S~()A *5
accident insurance 意外保险 NOM6},rp
Accident Insurance Association of Hong Kong 香港意外保险公会 H e vZ}.
accident insurance scheme 意外保险计划 +txFd c
accident year basis 意外年度基准 ;O8'vp
accommodation 通融；贷款 'tvX.aX2
accommodation bill 通融票据；空头票据 Jx@_OE_vp
accommodation party 汇票代发人 dyWj +N5(
account balance 帐户余额；帐户结余 VJbsM1y M
account book 帐簿 ZDny=&>#
account collected in advance 预收款项 *Tc lc u
account current book 往来帐簿
RwKnNIp
account of after-acquired property 事后取得的财产报告 0OCmyy
account of defaulter 拖欠帐目 ?,
B4
account payable 应付帐款 JOwm|%>3a
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Fi)(~ji:
account receivable 应收帐款 \.ukZqB3
0
account receivable report 应收帐款报表 3fGL(5|_
account statement 结单；帐单；会计财务报表 2(I S*idq
account title 帐户名称；会计科目 *I]/ [d
accountant's report 会计师报告 &~= FX e0S
Accountant's Report Rules 会计师报告规则 (;VlK#rnC
accounting and auditing procedure 会计与审计程序；会计与核数程序 =T!eyGE
Accounting Arrangements 《会计安排》 w3Lr~_j
accounting basis 会计基础 & _cH9zw@
accounting by Official Receiver 破产管理署署长呈交的帐目 4j|IG/m
Accounting Circular 《会计通告》 sg`
accounting class 会计类别 %\"<lyD
accounting date 记帐日期；会计结算日期 M
h"X9-Ot
accounting for money 款项核算 {o oztC
Accounting Officer 会计主任 B@ w/wH
accounting period 会计报告期；会计期 *T6*Nxs0k
accounting policy 会计政策；会计方针 moS0y?N
accounting practice 会计惯例 9]C%2!Ur,
accounting principle 会计准则 ,>+B>lbJ*
accounting record 会计记录 H^ 'As;R
accounting report 会计报告 ?7=c `
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *Xcqnu('
Accounting Society of China 中国会计学会 &cGa~#-u
accounting statement 会计报表 ~Uw;6VXV1
accounting system 会计制度；会计系统 ylm # Xa
accounting transaction 会计事项；帐务交易
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accounting treatment 会计处理 m^%@bu,
accounting year 会计年度 ;
DXsPp ZC
accretion 增值；添加 TB}6iIe
accrual 应计项目；应累算数目 ^XX_ qC'1
accrual basis 应计制；权责发生制 R_ W6}
accrual basis accounting 应计制会计；权责发生制会计 C19}Y4r:
accrue 应累算；应计 N C%96gfD
accrued benefit 应累算利益 ]
f{3_M[
accrued charges 应计费用 hT`fAn_
accrued cumulative preference share dividend 应累算的累积优先股股息 E)%D LZ
accrued expenses 应累算费用 @A tJO >w
accrued interest payable 应付利息；应计未付利息 sZ x`u+
accrued interest receivable 应收利息；应计未收利息 12VIP-ABK
accrued right 累算权益 RDfv D|}VN
accruing profit 应累算的利润 iD*21c< kd
accumulated fiscal reserve 累积财政储备 =kTHfdin&
accumulated profit 累积利润；滚存溢利 N j;5iy
accumulated reserve 累积储备 KFg q3snH
accumulation of surplus income 累积收益盈余 a[Nm<
qV05
acquired assets 既得资产 A(_HM qA]
acquisition 收购；购置；取得 f$76p!pDa
acquisition cost 购置成本 &V| kv"Wwj
acquisition expenses 购置费用 |'Z+`HI
acquisition of 100% interest 收购全部股权 8eVy*h2:=
acquisition of control 取得控制权 9(3]t}J5
d
acquisition of fixed assets 购置固定资产 0qINa:Ori
acquisition of shell “买壳” +T\<oj%}2
acquisition price 收购价 u*f`\vs
act of God 天灾 ~R&rQJJeJ
acting partner 执事合伙人 7Kf
active market 买卖活跃的市场；交投畅旺的市场；旺市 E .%V 0}
active partner 积极参与的合伙人 V0NLwl
O
active trading 交投活跃 -Uan.#~S
actual circulation 实际流通 $DXO7;#
actual cost 实际成本 X J`*dgJ
actual expenditure 实际开支；实际支出 5vFM0
actual income 实际入息；实际收入；实际收益 + -uQ] ^n
actual market 现货市场 Pbd[ gKX_
actual price 现货价；实际价格 X% mga~fB
actual profit 实际利润 cLEd -{x
actual quotation 实盘；实际价位；实际报价 |a#=o}R_
actual year basis 按实际年度计算 3 [j,d]\|
actuals 实货 ~!S/{Un
actuarial investigation 精算调查 Gphy8~eS
actuarial principle 精算原则 _TLs pqi
actuarial report 精算师报告 ic5af"/(\
Actuarial Society of Hong Kong 香港精算学会 eR4ib-nS
actuarial valuation 精算师估值 6cd!;Ca
actuary 精算师 idB1%?<
ad referendum agreement 暂定协议；有待覆核的协定 i=L 86Ks
ad valorem duty 从价税；按值征税 e^em^1H(
%
ad valorem duty system 从价税制 Td ade+
ad valorem fee 从价费 h/oun2C
ad valorem tariff 从价关税 XHxJzYMc
additional allowance 额外免税额 O|S,="h"}
additional amount for unexpired risk 未过期风险的额外款额 9N `WT=
additional assessable profit 补加应评税利润 #]dq^B~~
additional assessment 补加评税 R%4Yg(-Q
additional commitment 额外承担 0$ON`Vsu|
additional commitment vote 额外承担拨款 L pq)TE#
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @ R[K8
additional dependent parent allowance 供养父母额外免税额 O
&MH5^I
additional provision 额外拨款 1d~d1Rd
additional stamp duty 附加印花税 A@Q6}ESD
additional tax 补加税罚款；补加税款 >yr;Y4y7K
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 - <g[P_#
adjudged bankrupt 被裁定破产 T ay226
adjudicated bankrupt 裁定破产人 tmOy"mq67
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -.r" |\1X
adjudication of bankruptcy 裁定破产；宣告破产 $@@ii+W}\
adjudication of insolvency 裁定无力偿还债务 "f8,9@
adjusted actual 经调整的实数；调整后的实数 KTt+}-vP^
adjusted current assets 经调整的流动资产；调整后的流动资产
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adjusted figure 经调整的数字；调整后的数额 sBYDo{0 1
adjusted liabilities 经调整的负债；调整后的负债 \?oT.z5VG&
adjusted loss 经调整的亏损；调整后的亏损 e,{k!BXU#'
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 T9}~]zW7P
adjusted profit 经调整的利润；调整后的利润 lX%-oRQ/os
adjusted surplus 经调整的盈余额；调整后的盈余额 W**[:n+
adjusted value 经调整的价值；调整后的价值 i3mw.`7
adjustment 调整；修订；理算〔保险〕 @Co6$
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adjustment centre 调剂中心 F53
.g/[
adjustment lag 调整过程的时间差距；调整时差 g%tUk M
adjustment mechanism 调整机制 Zo-,TKgY'
adjustment of loss 亏损调整 _p0gXb1m`
adjustment process 调整过程；调整程序
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adjustment range 调整幅度 K\KQ(N8F
administered exchange rate 受管制汇率 I{[}1W3]W
