A: rI>aAW'
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A share Ａ股；甲类股份 *x])Y ~oQ
abatement of tax 减税；减扣免税额 Q`D~5ci
ABN AMRO Bank N.V. 荷兰银行 8X`tU<Ab
above-the-line expenditure 线上项目支出；经常预算支出 2H6,'JK@F
above-the-line receipt 线上项目收入；经常预算收入 7,|c
ABSA Asia Limited 南非联合亚洲有限公司 `'c_=<&n
absolute change 绝对数值变更 IO oz^/'
absolute expenditure 实际开支 }L3 oR
absolute guideline figure 绝对准则数字 a / #PLP
absolute interest 绝对权益
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absolute order of discharge 绝对破产解除令 ?~;:jz|9<'
absolute profit margin 绝对利润幅度 U {z9>
absolute value 实值；绝对值 'u_t< F ]b
absolutely vested interest 绝对既得权益 ,(?po (']
absorbed cost 已吸收成本；已分摊成本 !n$tr
absorption 吸收；分摊；合并 iz?tu: \v&
absorption rate 吸收率；摊配率；分摊率 !+4cqO
ACB Finance Limited 亚洲商业财务有限公司 PSVc+s[Q+V
acceptable form of reciprocity 合理的互惠条件 ?) [EO(D
acceptable rate 适当利率；适当汇率
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acceptance agreement 承兑协议 N qEA4C
acceptance for honour 参加承兑 T2 Y,U {
acceptor 承兑人；接受人；受票人 t{FlB!jv
acceptor for honour 参加承兑人 dd%h67J2<
accident insurance 意外保险 ~aOuG5 XK
Accident Insurance Association of Hong Kong 香港意外保险公会 bH2MdU
accident insurance scheme 意外保险计划 0iK;Egwm
accident year basis 意外年度基准 ]X
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accommodation 通融；贷款 r8&^>4
accommodation bill 通融票据；空头票据 < Ib[82PU
accommodation party 汇票代发人 %4
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account balance 帐户余额；帐户结余 +|@rD/I6
account book 帐簿 f=!VsR2o
account collected in advance 预收款项 o {EC&-
account current book 往来帐簿 ivz>dJ ?T
account of after-acquired property 事后取得的财产报告 S:q3QgU=X
account of defaulter 拖欠帐目 OhmQ,
account payable 应付帐款 )+"'oY$]}
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !x>%+&c>k
account receivable 应收帐款 I}
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account receivable report 应收帐款报表 ^Q ps> A(
account statement 结单；帐单；会计财务报表 MJCzo |w
account title 帐户名称；会计科目 0} FOV`n
accountant's report 会计师报告 V$i
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Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序；会计与核数程序 qYf |Gv
Accounting Arrangements 《会计安排》 N,
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accounting basis 会计基础 <b?!jV7
accounting by Official Receiver 破产管理署署长呈交的帐目 -,aeM~
Accounting Circular 《会计通告》 )
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accounting class 会计类别 mVsIAC$}8
accounting date 记帐日期；会计结算日期 saAxGG
accounting for money 款项核算 p=B >~CH
Accounting Officer 会计主任 G0{H5_h
accounting period 会计报告期；会计期 UMp/ \ &0
accounting policy 会计政策；会计方针 -}4NT{E
accounting practice 会计惯例 E)-r+ <l
accounting principle 会计准则 #E+gXan
accounting record 会计记录 lz0TK)kuC
accounting report 会计报告 )T66<UDK|
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Gqcz< =/
Accounting Society of China 中国会计学会 Za7q$7F7Bc
accounting statement 会计报表 wHv]ViNvXE
accounting system 会计制度；会计系统 q@~L&{
accounting transaction 会计事项；帐务交易 m6y IR6H
accounting treatment 会计处理 K+)%KP
accounting year 会计年度 <zy,5IlD
accretion 增值；添加 Rqy0Q8K<
accrual 应计项目；应累算数目 6PF8
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accrual basis 应计制；权责发生制 !W'Ui
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accrual basis accounting 应计制会计；权责发生制会计 pdb1GDl0q
accrue 应累算；应计 5,;`$'?a%
accrued benefit 应累算利益 /?6|&
accrued charges 应计费用 N+)?$[
accrued cumulative preference share dividend 应累算的累积优先股股息 Rek
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accrued expenses 应累算费用 lvpc*d|K
accrued interest payable 应付利息；应计未付利息 8d O o Q
accrued interest receivable 应收利息；应计未收利息 KZ e)K_1[
accrued right 累算权益 Lr u-u:
accruing profit 应累算的利润 H,<7G;FPT
accumulated fiscal reserve 累积财政储备 -/dEsgO
accumulated profit 累积利润；滚存溢利 oi&Wo'DX
accumulated reserve 累积储备 ;t> Z +O%
accumulation of surplus income 累积收益盈余 NHgjRP z "
acquired assets 既得资产 W Qzj[
acquisition 收购；购置；取得 b*mKei
acquisition cost 购置成本 4Kv[e]10(
acquisition expenses 购置费用
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acquisition of 100% interest 收购全部股权 "S oHt] %#
acquisition of control 取得控制权 FNQX7O52
acquisition of fixed assets 购置固定资产 desThnT w
acquisition of shell “买壳” \#x}q'BC4
acquisition price 收购价 /_-;zL
act of God 天灾 :9Y$'+ <&H
acting partner 执事合伙人 NO K/<_/
active market 买卖活跃的市场；交投畅旺的市场；旺市 *Sf -; U
active partner 积极参与的合伙人 YEx)"t8E
active trading 交投活跃 5;TuVU.8Q
actual circulation 实际流通 Ti;Ijcq8
actual cost 实际成本 l
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actual expenditure 实际开支；实际支出 qy!Ou3^
actual income 实际入息；实际收入；实际收益 ]AS"z<
actual market 现货市场 q G9+/u)\
actual price 现货价；实际价格 '7B"(dA&C
actual profit 实际利润 tNmy&
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actual quotation 实盘；实际价位；实际报价 -
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actual year basis 按实际年度计算
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actuals 实货 rt + ..t\
actuarial investigation 精算调查 Qc{RaMwD
actuarial principle 精算原则 W;Jx<-#1
actuarial report 精算师报告 L1)@z8]
Actuarial Society of Hong Kong 香港精算学会 <;t)6:N\
actuarial valuation 精算师估值 cQZ652F9
actuary 精算师 qkP/Nl. u
ad referendum agreement 暂定协议；有待覆核的协定 6vf\R*D|A
ad valorem duty 从价税；按值征税 w, j cm;
ad valorem duty system 从价税制 l t]B#, '
ad valorem fee 从价费 o8FXqTUcs4
ad valorem tariff 从价关税 B7-RU<n
additional allowance 额外免税额 ]&i+!$N_
additional amount for unexpired risk 未过期风险的额外款额 }yEoEI`
additional assessable profit 补加应评税利润 f d8#Ng"1
additional assessment 补加评税 N\1/ JW+
additional commitment 额外承担 <3O T>E[
additional commitment vote 额外承担拨款 3rf#Q }"
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9-bG<`v\E
additional dependent parent allowance 供养父母额外免税额 nyT[^ n
additional provision 额外拨款 xQlT%X;'
additional stamp duty 附加印花税 -05U%l1e
additional tax 补加税罚款；补加税款 {lz G*4?
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )3z]f2
adjudged bankrupt 被裁定破产 OalP1Gy
adjudicated bankrupt 裁定破产人 K2/E#}/
adjudication fee 裁定费；评定印花税额手续费；评估契据费 C@HD(..#
adjudication of bankruptcy 裁定破产；宣告破产 9g?xlue#?
adjudication of insolvency 裁定无力偿还债务 8!h'j
adjusted actual 经调整的实数；调整后的实数 #DP7SO
adjusted current assets 经调整的流动资产；调整后的流动资产 /k7wwZiY@
adjusted figure 经调整的数字；调整后的数额 " gNK><
adjusted liabilities 经调整的负债；调整后的负债 {%' ]w
adjusted loss 经调整的亏损；调整后的亏损 ~ |,e_
zA
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 l@
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adjusted profit 经调整的利润；调整后的利润 ^^$vR[7
adjusted surplus 经调整的盈余额；调整后的盈余额 Ha ZFxh-(
adjusted value 经调整的价值；调整后的价值 j [S` ^2
adjustment 调整；修订；理算〔保险〕 ~' =lo
u
adjustment centre 调剂中心 ?SUQk55w
adjustment lag 调整过程的时间差距；调整时差 ~%q7Vmk9
adjustment mechanism 调整机制 e.6Dl_
adjustment of loss 亏损调整 A1,4kqmE
adjustment process 调整过程；调整程序 z-0:m|=yH
adjustment range 调整幅度 a|N0 (C
administered exchange rate 受管制汇率 It
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