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A share Ａ股；甲类股份 <e@4;Z(h04
abatement of tax 减税；减扣免税额 I%z,s{9p
ABN AMRO Bank N.V. 荷兰银行 Z:,`hW*A6
above-the-line expenditure 线上项目支出；经常预算支出 g/w <T+v
above-the-line receipt 线上项目收入；经常预算收入 R|*Eg,1g -
ABSA Asia Limited 南非联合亚洲有限公司 q1rD>n&d
absolute change 绝对数值变更 7eFFKl
absolute expenditure 实际开支 D'UIxc 8
absolute guideline figure 绝对准则数字 _]0<G8|Rv
absolute interest 绝对权益 {~'Iu8TvZ
absolute order of discharge 绝对破产解除令 | `?J2WGe
absolute profit margin 绝对利润幅度 4 *.
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absolute value 实值；绝对值 ]K UeSg|
absolutely vested interest 绝对既得权益 b
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absorbed cost 已吸收成本；已分摊成本 S ++j wP
absorption 吸收；分摊；合并 owA .P-4
absorption rate 吸收率；摊配率；分摊率 "_+8z_
ACB Finance Limited 亚洲商业财务有限公司 <Iil*\SC
acceptable form of reciprocity 合理的互惠条件 yy`XtJBWWs
acceptable rate 适当利率；适当汇率 ' 'p<C)Q
acceptance agreement 承兑协议 ^--8
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acceptance for honour 参加承兑 ;[:IC^9fv
acceptor 承兑人；接受人；受票人 "z*?#&?,
acceptor for honour 参加承兑人 rX?%{M,xFw
accident insurance 意外保险 -^< t%{d
Accident Insurance Association of Hong Kong 香港意外保险公会 i
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accident insurance scheme 意外保险计划 m mH
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accident year basis 意外年度基准 $OzVo&P;
accommodation 通融；贷款 \[A JWyP
accommodation bill 通融票据；空头票据 ]na$n[T/I
accommodation party 汇票代发人 mPo.Z"uy7
account balance 帐户余额；帐户结余 %@HuAcNi
account book 帐簿 9LSV^[QUH
account collected in advance 预收款项 @E"lN
account current book 往来帐簿 K[Vj+qdyl
account of after-acquired property 事后取得的财产报告 Y3H5}4QD
account of defaulter 拖欠帐目 R I:kp.V
account payable 应付帐款 H=mFc@
fh
account payee only [A/C payee only] 只可转帐；存入收款人帐户 MG^YT%f
account receivable 应收帐款 TRE D_6
account receivable report 应收帐款报表 Z4sS;k]}
account statement 结单；帐单；会计财务报表 Q&w"!N
account title 帐户名称；会计科目 KppYe9?
accountant's report 会计师报告 5? f!hB|6
Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序；会计与核数程序 `yC[Fn"E^
Accounting Arrangements 《会计安排》 ]VS:5kOj`
accounting basis 会计基础 sg4(@>
accounting by Official Receiver 破产管理署署长呈交的帐目 CF : !
Accounting Circular 《会计通告》 AN)r(8 6L
accounting class 会计类别 fk\]w Fj
accounting date 记帐日期；会计结算日期 ^Iqu ^n?2.
accounting for money 款项核算 a>,Zp*V(
Accounting Officer 会计主任
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accounting period 会计报告期；会计期 02-% B~oP
accounting policy 会计政策；会计方针 vTC{
accounting practice 会计惯例 _ .I58r
accounting principle 会计准则 $h5QLN
accounting record 会计记录 =o'g5Be<F
accounting report 会计报告 x
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &
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Accounting Society of China 中国会计学会 @S6@pMo,
accounting statement 会计报表 3jHE,5m
accounting system 会计制度；会计系统 uXb} o UC
accounting transaction 会计事项；帐务交易 ~ Q}!4LH
accounting treatment 会计处理 A.~wgJDO
accounting year 会计年度 }[(v(1j='~
accretion 增值；添加 gJ>#HEkMB
accrual 应计项目；应累算数目 d?V/V'T[
accrual basis 应计制；权责发生制 Y&bO[(> 1
accrual basis accounting 应计制会计；权责发生制会计 . "7-f]!
accrue 应累算；应计 gu&W:FY
accrued benefit 应累算利益 a q#F
accrued charges 应计费用 sH]T1z
accrued cumulative preference share dividend 应累算的累积优先股股息 ,V{Bpr
accrued expenses 应累算费用 +x<OyjY5?]
accrued interest payable 应付利息；应计未付利息 pwV~[+SS_
accrued interest receivable 应收利息；应计未收利息 S>jOVWB
accrued right 累算权益 PzustC|
accruing profit 应累算的利润 r~ 2q`l'>
accumulated fiscal reserve 累积财政储备 ";DozPU
accumulated profit 累积利润；滚存溢利 n Q{~D5y,,
accumulated reserve 累积储备 bH!_0+$P
accumulation of surplus income 累积收益盈余 $ 'yWg_(
acquired assets 既得资产 3ug~m-_
acquisition 收购；购置；取得 ;j+*}|!
acquisition cost 购置成本 qx*N-,M%k(
acquisition expenses 购置费用 at1 oxmy
acquisition of 100% interest 收购全部股权 XV,ce~ro[
acquisition of control 取得控制权 FtlJ3fB@
acquisition of fixed assets 购置固定资产 _rz\[{)
acquisition of shell “买壳” We'= /!
acquisition price 收购价 2-@
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act of God 天灾 $x#qv1
acting partner 执事合伙人 XEN-V-Z%*
active market 买卖活跃的市场；交投畅旺的市场；旺市 6 o*'Q8h
active partner 积极参与的合伙人 ,uO_C(
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active trading 交投活跃 -
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actual circulation 实际流通 Q5_ ,`r`
actual cost 实际成本 0wAB;|~*62
actual expenditure 实际开支；实际支出 uA cvUN-@
actual income 实际入息；实际收入；实际收益 w4zp%`?D'
actual market 现货市场 Cu<' b'%;
actual price 现货价；实际价格 U!YoZ?
actual profit 实际利润 1[- `*Ph
actual quotation 实盘；实际价位；实际报价 ,wy;7T>ODd
actual year basis 按实际年度计算 C IRMAX
actuals 实货 IoV"t,
actuarial investigation 精算调查 R[TaP 7n
actuarial principle 精算原则 "W_E!FP]r
actuarial report 精算师报告 ;" ;>7k/}
Actuarial Society of Hong Kong 香港精算学会 0T 0I<t
actuarial valuation 精算师估值 gADqIPu]
actuary 精算师 fd62m] X
ad referendum agreement 暂定协议；有待覆核的协定 dKL9}:oUa
ad valorem duty 从价税；按值征税 6j|~oMYP
ad valorem duty system 从价税制 1&Ma`M('
ad valorem fee 从价费 8cRc5X
ad valorem tariff 从价关税 jwI1 I {x
additional allowance 额外免税额 v
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additional amount for unexpired risk 未过期风险的额外款额 579 t^"ja~
additional assessable profit 补加应评税利润 = \K/ulZo
additional assessment 补加评税 a
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additional commitment 额外承担 ISTAJ8"
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additional commitment vote 额外承担拨款 4#I=n~8a
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $XKUw" %
additional dependent parent allowance 供养父母额外免税额 S(rnVsW%Ki
additional provision 额外拨款 !~ j9Oc^
additional stamp duty 附加印花税 A> (EM}\,
additional tax 补加税罚款；补加税款 "j.Q*Hazg
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9_Z_5w;h
adjudged bankrupt 被裁定破产 n Fro#qx
adjudicated bankrupt 裁定破产人 {7v|\6@e3
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S'>KG dF
adjudication of bankruptcy 裁定破产；宣告破产 "u{ym J]t
adjudication of insolvency 裁定无力偿还债务 .mOm@<Xdg
adjusted actual 经调整的实数；调整后的实数 u/N_62sk5
adjusted current assets 经调整的流动资产；调整后的流动资产 U8% IpI;
adjusted figure 经调整的数字；调整后的数额 v i[~Qt
adjusted liabilities 经调整的负债；调整后的负债 j-qg{oIJ
adjusted loss 经调整的亏损；调整后的亏损 h645;sb0
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 #kJ8 qN
adjusted profit 经调整的利润；调整后的利润 R1.Y
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adjusted surplus 经调整的盈余额；调整后的盈余额 "g(q)u >
adjusted value 经调整的价值；调整后的价值 [G[{?{
adjustment 调整；修订；理算〔保险〕 */vid (P77
adjustment centre 调剂中心 h,]lN'JG{
adjustment lag 调整过程的时间差距；调整时差 0|4R8Dh*-
adjustment mechanism 调整机制 FE#| 5;q.
adjustment of loss 亏损调整 !u `f?=s;
adjustment process 调整过程；调整程序 `eGp.[ffT
adjustment range 调整幅度 PC%_^BDW
administered exchange rate 受管制汇率 'SIc 2H
