A: !X<~-G2)l
E5N{j4\F
A share Ａ股；甲类股份 V 2i@.@$j
abatement of tax 减税；减扣免税额 ]@0NO;bK>F
ABN AMRO Bank N.V. 荷兰银行 bf!M#QOk?
above-the-line expenditure 线上项目支出；经常预算支出 tX"Th'Qi
above-the-line receipt 线上项目收入；经常预算收入 m/qbRk68s
ABSA Asia Limited 南非联合亚洲有限公司 .?!N^_ Ez3
absolute change 绝对数值变更 CJXg@\ \/
absolute expenditure 实际开支 ]f_6 '|5 A
absolute guideline figure 绝对准则数字 >$,y5 AJ&
absolute interest 绝对权益 jMN[J|us51
absolute order of discharge 绝对破产解除令 gF5a5T,
absolute profit margin 绝对利润幅度 cPU/t kc
absolute value 实值；绝对值 r?*NhLG ;
absolutely vested interest 绝对既得权益 zBJ7 (zh!
absorbed cost 已吸收成本；已分摊成本 bLd#xXl
absorption 吸收；分摊；合并 |R#"Th6mH!
absorption rate 吸收率；摊配率；分摊率 3neIR @W
ACB Finance Limited 亚洲商业财务有限公司 ZJ 7 7[
acceptable form of reciprocity 合理的互惠条件 "eWYv3z~-
acceptable rate 适当利率；适当汇率 !Wy[).ZAf
acceptance agreement 承兑协议 j~e;DO
acceptance for honour 参加承兑 SY^dWLf
acceptor 承兑人；接受人；受票人 Sf,R ^9#|
acceptor for honour 参加承兑人 sPb=82~z
accident insurance 意外保险 QtJg ^2@
Accident Insurance Association of Hong Kong 香港意外保险公会 zKsz*xv6b
accident insurance scheme 意外保险计划 4|`Bq}sjZf
accident year basis 意外年度基准 !DI{:I_h(
accommodation 通融；贷款 S9 >0t0
accommodation bill 通融票据；空头票据 wu4NLgkE
accommodation party 汇票代发人
r@o6voX
account balance 帐户余额；帐户结余 ?&^?-S% p
account book 帐簿 QE u=-7@>
account collected in advance 预收款项 n]u<!.X
account current book 往来帐簿 !E-Pa5s
account of after-acquired property 事后取得的财产报告 viAMr"z
account of defaulter 拖欠帐目 x
$zKzfHW
account payable 应付帐款 fS"Hr 0
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ph#tgLJ
account receivable 应收帐款 'D%w|Pe?Q
account receivable report 应收帐款报表 !QT'L, _
account statement 结单；帐单；会计财务报表 Qo1eXMW
account title 帐户名称；会计科目 k~|-gf FP
accountant's report 会计师报告 TcGoSj<Z
Accountant's Report Rules 会计师报告规则 F|HJH"2*&q
accounting and auditing procedure 会计与审计程序；会计与核数程序 %Jf<l&K .`
Accounting Arrangements 《会计安排》 ?^EXTU85`"
accounting basis 会计基础 X2xu wA
accounting by Official Receiver 破产管理署署长呈交的帐目 Y2[A2Uy$ef
Accounting Circular 《会计通告》 )#}mH @
accounting class 会计类别 Z xb_ K
accounting date 记帐日期；会计结算日期 {"
4e+y
accounting for money 款项核算 $\"9<o|h
Accounting Officer 会计主任 o8Z[+;
accounting period 会计报告期；会计期 <uc1D/~^:
accounting policy 会计政策；会计方针 3w!c`;c%
accounting practice 会计惯例 /^ " 83?_
accounting principle 会计准则 3J=Y9 }
accounting record 会计记录 ,=
&B28Qe)
accounting report 会计报告 \G2B? >E;
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xwH?0/
Accounting Society of China 中国会计学会 ~-83Q5/[
accounting statement 会计报表 eJo3 MK
accounting system 会计制度；会计系统 +~ #U7xgq/
accounting transaction 会计事项；帐务交易 7HHysNB"w
accounting treatment 会计处理 vw)7 !/#
accounting year 会计年度 !P$'#5mr
accretion 增值；添加 }rdIUlVO\
accrual 应计项目；应累算数目 8p!*?RRme[
accrual basis 应计制；权责发生制 n6(.{ M;
accrual basis accounting 应计制会计；权责发生制会计
> QFHm5Jw
accrue 应累算；应计 q,2]5 '
accrued benefit 应累算利益 o iH|uIsqR
accrued charges 应计费用 8V-\e?&^
accrued cumulative preference share dividend 应累算的累积优先股股息 zj|/ CxV
accrued expenses 应累算费用 Y=
7%+WyD
accrued interest payable 应付利息；应计未付利息 P &)1Rka
accrued interest receivable 应收利息；应计未收利息 Z h/Uu6
accrued right 累算权益 "W#t;;9Wz
accruing profit 应累算的利润 O3.C:?;x
accumulated fiscal reserve 累积财政储备 =]>NDWqpHN
accumulated profit 累积利润；滚存溢利 e\b`n}nC
accumulated reserve 累积储备
Xm4CKuU@
accumulation of surplus income 累积收益盈余 (#oycj^<
acquired assets 既得资产 %ObD2)s6:^
acquisition 收购；购置；取得 dtAbc7
acquisition cost 购置成本 G^(}a]>9
acquisition expenses 购置费用 vLO& Lpv
acquisition of 100% interest 收购全部股权 #2tCV't
acquisition of control 取得控制权 K{l5m{:%
acquisition of fixed assets 购置固定资产 0q9>6?=i
acquisition of shell “买壳” hGf-q?7
acquisition price 收购价 n
tP|\ E
act of God 天灾 8)VgS &B~
acting partner 执事合伙人 UHG cnz<
active market 买卖活跃的市场；交投畅旺的市场；旺市 IF@HzT;Q
active partner 积极参与的合伙人 {$M;H+Foh
active trading 交投活跃 -K[782Q
actual circulation 实际流通 XW L^
actual cost 实际成本 >x[`;O4
actual expenditure 实际开支；实际支出 AA:no=
actual income 实际入息；实际收入；实际收益 jFerYv&K~
actual market 现货市场 L "<B;u5pM
actual price 现货价；实际价格 c
{I"R8
actual profit 实际利润 o/,NG U
actual quotation 实盘；实际价位；实际报价
= c~I
.
actual year basis 按实际年度计算 ;:m&#Y JV
actuals 实货 {5%/ T,
actuarial investigation 精算调查 :ZxLJK9
x1
actuarial principle 精算原则 y@wF_WX2
actuarial report 精算师报告 .~}z4r
Actuarial Society of Hong Kong 香港精算学会 Qeb}!k2A
actuarial valuation 精算师估值 @rb l^
actuary 精算师 \Z/k;=Sla
ad referendum agreement 暂定协议；有待覆核的协定 x "(9II*
ad valorem duty 从价税；按值征税 =w<v3 wWN4
ad valorem duty system 从价税制 Zwe[_z!*D
ad valorem fee 从价费 &!35/:~uD
ad valorem tariff 从价关税 m h;X~.98
additional allowance 额外免税额 (3*UPZv
additional amount for unexpired risk 未过期风险的额外款额 y7<&vIEC
additional assessable profit 补加应评税利润 &HM-g7|C0E
additional assessment 补加评税 ;5 <-)
additional commitment 额外承担 cbKL$|
additional commitment vote 额外承担拨款 s%;<O:x8o
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 S2~@nhO`U(
additional dependent parent allowance 供养父母额外免税额
&C-;S a4
additional provision 额外拨款 # X.+
additional stamp duty 附加印花税 i9UI,b%X
additional tax 补加税罚款；补加税款 A 2x;fgi
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *rqm8z50a
adjudged bankrupt 被裁定破产 p-GT`D
adjudicated bankrupt 裁定破产人 (OQ?<'Qa
adjudication fee 裁定费；评定印花税额手续费；评估契据费 30Fy
kNh
adjudication of bankruptcy 裁定破产；宣告破产 #/j ={*-
adjudication of insolvency 裁定无力偿还债务 . 9 LL+d
adjusted actual 经调整的实数；调整后的实数 )M zt3u
adjusted current assets 经调整的流动资产；调整后的流动资产 @XOi62(
adjusted figure 经调整的数字；调整后的数额 fo\\o4Q yh
adjusted liabilities 经调整的负债；调整后的负债 wVi%oSfM
adjusted loss 经调整的亏损；调整后的亏损 =hw
^P%Zn
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 `HUf v@5
adjusted profit 经调整的利润；调整后的利润 JZ` L%
adjusted surplus 经调整的盈余额；调整后的盈余额 nR8 ]@c C
adjusted value 经调整的价值；调整后的价值 WfGH|u
adjustment 调整；修订；理算〔保险〕 { U
<tc4^
adjustment centre 调剂中心 6CNS%\A
adjustment lag 调整过程的时间差距；调整时差 NMjnL&P`
adjustment mechanism 调整机制 ZHy ><=2
adjustment of loss 亏损调整
SNvb1&
adjustment process 调整过程；调整程序 ;mO,3dV
adjustment range 调整幅度 ~Sy-ga J
administered exchange rate 受管制汇率 ccO
aCr
