A: f:}
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02^ rV*re
A share Ａ股；甲类股份 4r}51 N\
abatement of tax 减税；减扣免税额 |L ev.,,Ph
ABN AMRO Bank N.V. 荷兰银行 7[) E>XRE
above-the-line expenditure 线上项目支出；经常预算支出 W<g 1<z\f
above-the-line receipt 线上项目收入；经常预算收入 hVY $;s
ABSA Asia Limited 南非联合亚洲有限公司 (LCfUI6;
absolute change 绝对数值变更 "y}5;9#,
absolute expenditure 实际开支 ]f_p 8?j"
absolute guideline figure 绝对准则数字 yWSGi#)1
absolute interest 绝对权益 @yYkti;4-
absolute order of discharge 绝对破产解除令 F^:3?JA _
absolute profit margin 绝对利润幅度 75lA%|
*X
absolute value 实值；绝对值 z24q3 3O
absolutely vested interest 绝对既得权益 > (<f 0
absorbed cost 已吸收成本；已分摊成本 `a
/`,N
absorption 吸收；分摊；合并 W>r+h
-kR
absorption rate 吸收率；摊配率；分摊率 9 68Ez
ACB Finance Limited 亚洲商业财务有限公司 PJ#,2=n~
acceptable form of reciprocity 合理的互惠条件 jP. dD Yc
acceptable rate 适当利率；适当汇率 XiWmV ?
acceptance agreement 承兑协议 :ws <-Qy
acceptance for honour 参加承兑 At ;LO9T3z
acceptor 承兑人；接受人；受票人 : A;RH
acceptor for honour 参加承兑人 :3 mh@[V
accident insurance 意外保险 OyIw>Wfv
Accident Insurance Association of Hong Kong 香港意外保险公会 dZuOrTplA
accident insurance scheme 意外保险计划 ~xTt204S
accident year basis 意外年度基准 h(DTa
accommodation 通融；贷款 R=?[N
z
accommodation bill 通融票据；空头票据 2=}FBA, 2
accommodation party 汇票代发人 y~V(aih}D
account balance 帐户余额；帐户结余 xE}>,O|'q
account book 帐簿 53 h0UL
account collected in advance 预收款项 #'}*dy/
account current book 往来帐簿 | -H& o]
account of after-acquired property 事后取得的财产报告 DY*N|OnqJ
account of defaulter 拖欠帐目 Y]a@j !
account payable 应付帐款 -Y8B~@]P?
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]:n,RO6
account receivable 应收帐款 4qa.1j(R/
account receivable report 应收帐款报表 '"s@enD0 y
account statement 结单；帐单；会计财务报表 /-s6< e!
account title 帐户名称；会计科目 cMIE
tK`
accountant's report 会计师报告 Z_NCD`i;
Accountant's Report Rules 会计师报告规则 fP1! )po
accounting and auditing procedure 会计与审计程序；会计与核数程序 :4|4 =mkr
Accounting Arrangements 《会计安排》 *qq+jsA6wH
accounting basis 会计基础 eO1lnO|
accounting by Official Receiver 破产管理署署长呈交的帐目 n6 v6K1
Accounting Circular 《会计通告》
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accounting class 会计类别 7
zc^!LrW<
accounting date 记帐日期；会计结算日期 <UCl@5g&
accounting for money 款项核算 U0+-W07>
Accounting Officer 会计主任 ,zc(t<|-y
accounting period 会计报告期；会计期 \M-OC5 fQv
accounting policy 会计政策；会计方针 =
"e+W@C
accounting practice 会计惯例 HaYo!.(Fv
accounting principle 会计准则 ssL\g`xe
accounting record 会计记录 7HWmCaa[
accounting report 会计报告 F'Z,]b'st3
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d;>QhoiL
Accounting Society of China 中国会计学会 Bw.i}3UT6
accounting statement 会计报表 Ys7]B9/1O
accounting system 会计制度；会计系统 p
ll)Y
accounting transaction 会计事项；帐务交易 $cg cX
accounting treatment 会计处理 I^ ]nqK
accounting year 会计年度 8Fub<UhJ
accretion 增值；添加 Y/oHu@
_
accrual 应计项目；应累算数目 Xa&kIq}(g
accrual basis 应计制；权责发生制 rl.}%Ny
accrual basis accounting 应计制会计；权责发生制会计 '"Nr, vQo
accrue 应累算；应计 m {}Lm)M
accrued benefit 应累算利益 jiGTA:v
accrued charges 应计费用 EM_d8o)`B
accrued cumulative preference share dividend 应累算的累积优先股股息 CJyevMf'
accrued expenses 应累算费用 1;iUWU1@
accrued interest payable 应付利息；应计未付利息 $~kA
B8z
accrued interest receivable 应收利息；应计未收利息 k3|Z7eW}[
accrued right 累算权益 Ort(AfW
accruing profit 应累算的利润 *WZA9G#V
5
accumulated fiscal reserve 累积财政储备 u? EN
accumulated profit 累积利润；滚存溢利 F"kAkX>3}
accumulated reserve 累积储备 V[V
[ ~;Py
accumulation of surplus income 累积收益盈余 qgB_=Q#E
acquired assets 既得资产 @F>D+=hS
acquisition 收购；购置；取得 :'ptuY
acquisition cost 购置成本 IGgL7^MF
acquisition expenses 购置费用 A}^mdw9
acquisition of 100% interest 收购全部股权 ~M$Wd2Th
acquisition of control 取得控制权 ?A0)L27UE&
acquisition of fixed assets 购置固定资产 8XaQAy%d]
acquisition of shell “买壳” _v:SP
L U
acquisition price 收购价 `@%LzeGz
act of God 天灾 |[lKY+26:{
acting partner 执事合伙人 k f9X$d6
active market 买卖活跃的市场；交投畅旺的市场；旺市 mZBo~(}
active partner 积极参与的合伙人 06jQE2z2R
active trading 交投活跃 fsXy"#mOkD
actual circulation 实际流通 ';" VDLb3
actual cost 实际成本 )PZT4jTt
actual expenditure 实际开支；实际支出 R-14=|7a-
actual income 实际入息；实际收入；实际收益 u :b=\T L
actual market 现货市场 4z)]@:`}z
actual price 现货价；实际价格 ABkl%m6xf
actual profit 实际利润 ip z5 H*
actual quotation 实盘；实际价位；实际报价 zeRyL3fnmb
actual year basis 按实际年度计算 yQrD9*t&g
actuals 实货 (% 9$! v{3
actuarial investigation 精算调查 hG rdtsH?
actuarial principle 精算原则 DNi+"[~&P
actuarial report 精算师报告 P
{'b: C
Actuarial Society of Hong Kong 香港精算学会 {+Jv+J9
actuarial valuation 精算师估值 ,,TnIouy
actuary 精算师 $ Q0n
ad referendum agreement 暂定协议；有待覆核的协定 =u;MCQ[
ad valorem duty 从价税；按值征税 JS77M-A c
ad valorem duty system 从价税制 vSh
`&w^*
ad valorem fee 从价费 rlD8D|Z
G
ad valorem tariff 从价关税 a{e4i t
additional allowance 额外免税额 t<qiGDJ<d
additional amount for unexpired risk 未过期风险的额外款额 }WV:erg`
additional assessable profit 补加应评税利润 # "an9<
additional assessment 补加评税 z{>Rc"%\
additional commitment 额外承担 >d6| ^h'0
additional commitment vote 额外承担拨款
7Lt)nq-b
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4P0}+
additional dependent parent allowance 供养父母额外免税额 11lsf/IP
additional provision 额外拨款 Pc9H0\+Xk
additional stamp duty 附加印花税 v0y(58Rz.
additional tax 补加税罚款；补加税款 Xr{v ~bf
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 n`KY9[0
U=
adjudged bankrupt 被裁定破产 |hQ;l|SWg
adjudicated bankrupt 裁定破产人 @ |r{;'
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hOeRd#AQK
adjudication of bankruptcy 裁定破产；宣告破产 nDW9NQ
adjudication of insolvency 裁定无力偿还债务 Debv4Gr;^
adjusted actual 经调整的实数；调整后的实数 .^g p?
adjusted current assets 经调整的流动资产；调整后的流动资产 7o4\oRGV
adjusted figure 经调整的数字；调整后的数额 3a|\dav%
adjusted liabilities 经调整的负债；调整后的负债 Ep}s}Stlr}
adjusted loss 经调整的亏损；调整后的亏损 W8<%[-r
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 -Y E^zzh
adjusted profit 经调整的利润；调整后的利润 54/=G(F
adjusted surplus 经调整的盈余额；调整后的盈余额 y)*R V;^
adjusted value 经调整的价值；调整后的价值 YK\X+"lB
adjustment 调整；修订；理算〔保险〕 qWw= 8Bq
adjustment centre 调剂中心 8_F1AU? u
adjustment lag 调整过程的时间差距；调整时差 Q.[0c t
adjustment mechanism 调整机制 O@P"MXEG
adjustment of loss 亏损调整 @@%ataUSBT
adjustment process 调整过程；调整程序 j#6. Gq
adjustment range 调整幅度 9VT;ep
administered exchange rate 受管制汇率 2?x4vI
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