A: A-Sv;/ yD_
qON|4+~u%
A share Ａ股；甲类股份 & zl|87M
abatement of tax 减税；减扣免税额 3 }TaF~
ABN AMRO Bank N.V. 荷兰银行 7 E
r23Q
above-the-line expenditure 线上项目支出；经常预算支出 2h|MXI\g
above-the-line receipt 线上项目收入；经常预算收入 8n#HFJ~
ABSA Asia Limited 南非联合亚洲有限公司 0bc eI
absolute change 绝对数值变更 [YRz*5
absolute expenditure 实际开支 aktU$Wbwl
absolute guideline figure 绝对准则数字 Ygm`ZA y
absolute interest 绝对权益 ~P*6ozSYpY
absolute order of discharge 绝对破产解除令 ]
bM)t<
absolute profit margin 绝对利润幅度 \rx3aJ
l
absolute value 实值；绝对值 jqWu
absolutely vested interest 绝对既得权益 FOv=!'S o
absorbed cost 已吸收成本；已分摊成本 !O+) sbd<
absorption 吸收；分摊；合并 W]"zctE
absorption rate 吸收率；摊配率；分摊率 /f:dv?!km
ACB Finance Limited 亚洲商业财务有限公司 fM]+SMZy
acceptable form of reciprocity 合理的互惠条件 `YFtL
acceptable rate 适当利率；适当汇率 9Tg IB
acceptance agreement 承兑协议 k$R~R-'
acceptance for honour 参加承兑 yh Yb'GK
acceptor 承兑人；接受人；受票人 5gb|w\N >
acceptor for honour 参加承兑人 PlU * X8
accident insurance 意外保险 NO7J!k?
Accident Insurance Association of Hong Kong 香港意外保险公会 F3N?Nk/
accident insurance scheme 意外保险计划 [;r)9mh7
accident year basis 意外年度基准 54gBJEhg
accommodation 通融；贷款 G"-?&)M#a
accommodation bill 通融票据；空头票据 6LOnU~l,
accommodation party 汇票代发人 e}D3d=6`
account balance 帐户余额；帐户结余 9A/\h3HrJ
account book 帐簿 _7Rr=_1}
account collected in advance 预收款项 EY^1Y3D w0
account current book 往来帐簿 A sQ)q
account of after-acquired property 事后取得的财产报告 ;;_,~pI?k
account of defaulter 拖欠帐目 6 CV*
Z\b
account payable 应付帐款 AYt%`Y.!
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v6=RY<l"m
account receivable 应收帐款 R? GDJ3
account receivable report 应收帐款报表 :}Xll#.,m
account statement 结单；帐单；会计财务报表 sd ,J
3
account title 帐户名称；会计科目 ]mo-rhDsM
accountant's report 会计师报告 Ee)T1 ~;W
Accountant's Report Rules 会计师报告规则 > A
Khf
accounting and auditing procedure 会计与审计程序；会计与核数程序 zcel|oz)
Accounting Arrangements 《会计安排》 sT !~ J4
accounting basis 会计基础 q -
accounting by Official Receiver 破产管理署署长呈交的帐目 D8inB+ /-
Accounting Circular 《会计通告》 O}+.U<V
accounting class 会计类别 o>).Cj
accounting date 记帐日期；会计结算日期 =[H;orMr
accounting for money 款项核算 -(~.6WnhS
Accounting Officer 会计主任 n(b(yXYm]
accounting period 会计报告期；会计期 gw
Oa$f%O
accounting policy 会计政策；会计方针 _g+JA3sIJ
accounting practice 会计惯例 xAqb\|$^
accounting principle 会计准则 DwaBdN[!7
accounting record 会计记录 LM$W*
accounting report 会计报告 di? K"Z>
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cQ/5qg
Accounting Society of China 中国会计学会 kY&k-K\
accounting statement 会计报表 qOe+ZAJ{%N
accounting system 会计制度；会计系统 =@m &s^ R
accounting transaction 会计事项；帐务交易 MC?,UDNd%
accounting treatment 会计处理 &qMPq->
accounting year 会计年度 {E
p0TVj`
accretion 增值；添加 NgADKrDU
accrual 应计项目；应累算数目 s:OFVlC %\
accrual basis 应计制；权责发生制 CpA|4'#
accrual basis accounting 应计制会计；权责发生制会计 T
e.Y#lCT$
accrue 应累算；应计 >/:" D$
accrued benefit 应累算利益 !2 LCLN\
accrued charges 应计费用 NhfJ30~
accrued cumulative preference share dividend 应累算的累积优先股股息 K-e9>fmB#
accrued expenses 应累算费用 iWei
accrued interest payable 应付利息；应计未付利息 ?{\nf7Y
accrued interest receivable 应收利息；应计未收利息 ,oN8HpGs
accrued right 累算权益 FYOD
Upn
accruing profit 应累算的利润 N
96jJk
accumulated fiscal reserve 累积财政储备 Da&vb
D-Bg
accumulated profit 累积利润；滚存溢利 n1qQ+(xC
accumulated reserve 累积储备 ?Y)vGlWDW<
accumulation of surplus income 累积收益盈余 JIOh#VNU
acquired assets 既得资产 `sUZuWL_
acquisition 收购；购置；取得 S\''e`Eb"5
acquisition cost 购置成本 l]@&D#3 ZM
acquisition expenses 购置费用 b_, |>U
acquisition of 100% interest 收购全部股权 8yRJD[/S
acquisition of control 取得控制权 l/BLUl~z
acquisition of fixed assets 购置固定资产 #,S 0HDDHn
acquisition of shell “买壳” ZtV9&rd7
acquisition price 收购价 _]04lGx27
act of God 天灾 /|r^W\DV&x
acting partner 执事合伙人 {_b%/eR1
active market 买卖活跃的市场；交投畅旺的市场；旺市 M8INk,si
active partner 积极参与的合伙人 j Yx38_5e
active trading 交投活跃 4F Ek5D
actual circulation 实际流通 *7*lE"$p
actual cost 实际成本 W!%]_I!&K
actual expenditure 实际开支；实际支出 $i&e[O7T;
actual income 实际入息；实际收入；实际收益 ie;]/v a
actual market 现货市场 9)0D~oUi
actual price 现货价；实际价格 6$fHtJD:
actual profit 实际利润 F
;{n"3<
actual quotation 实盘；实际价位；实际报价 'HT7_$?*
actual year basis 按实际年度计算 @_U;9)
actuals 实货
u*e.yN
actuarial investigation 精算调查 P6E3-?4j
actuarial principle 精算原则 3Th'p aMG
actuarial report 精算师报告 -c(F
1l
Actuarial Society of Hong Kong 香港精算学会 ^w(p8G_-w
actuarial valuation 精算师估值 UV5Ie!\nm
actuary 精算师 "XB[|#&
ad referendum agreement 暂定协议；有待覆核的协定 if}-_E<F
ad valorem duty 从价税；按值征税 pR
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ad valorem duty system 从价税制
a F)1Nm[
ad valorem fee 从价费 L/w D7/ODr
ad valorem tariff 从价关税 t DSJpW'd
additional allowance 额外免税额 JQ}$Aqk
additional amount for unexpired risk 未过期风险的额外款额 ">~.$Jp_4
additional assessable profit 补加应评税利润 ;ToKJ6hN|*
additional assessment 补加评税 cS>e?
additional commitment 额外承担 [ OHxonU
additional commitment vote 额外承担拨款 nNrPHNfqD
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e l2bd
:
additional dependent parent allowance 供养父母额外免税额 ([
jF4/
additional provision 额外拨款 X'%E\/~u
additional stamp duty 附加印花税 zfI>qJ+Nqt
additional tax 补加税罚款；补加税款 ;} und*q
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bx <RV7>0
adjudged bankrupt 被裁定破产 pcau}5 .
adjudicated bankrupt 裁定破产人 ^m?KRm2
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =. y~f A!
adjudication of bankruptcy 裁定破产；宣告破产 HkQ* y$$
adjudication of insolvency 裁定无力偿还债务 }xBc0g r
adjusted actual 经调整的实数；调整后的实数 $P>`m$(8
adjusted current assets 经调整的流动资产；调整后的流动资产 j2Tr $gx<
adjusted figure 经调整的数字；调整后的数额 @|<<H3I
adjusted liabilities 经调整的负债；调整后的负债 Xua+cVc\y
adjusted loss 经调整的亏损；调整后的亏损 j]*j}%hz
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 OC1I&",Ai|
adjusted profit 经调整的利润；调整后的利润 ~ (x;5{
adjusted surplus 经调整的盈余额；调整后的盈余额 ` jzTm t
adjusted value 经调整的价值；调整后的价值 m 0LTx\w!
adjustment 调整；修订；理算〔保险〕 =g/{% ;
adjustment centre 调剂中心 /E
Bo3
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adjustment lag 调整过程的时间差距；调整时差 h]og*(
adjustment mechanism 调整机制 '6Ay&A3N]
adjustment of loss 亏损调整 >wb 'QzF:
adjustment process 调整过程；调整程序 "
Om[~-31
adjustment range 调整幅度 Of{/t1o?
administered exchange rate 受管制汇率 M>&%(4K
