A: i
7] o[
55O}S Us!P
A share Ａ股；甲类股份 )isS^O$qH
abatement of tax 减税；减扣免税额 HA O-|=c4
ABN AMRO Bank N.V. 荷兰银行 GhfhR^P
above-the-line expenditure 线上项目支出；经常预算支出 fh =R
above-the-line receipt 线上项目收入；经常预算收入 {Ycgq%1>]
ABSA Asia Limited 南非联合亚洲有限公司 |2^m CL.r
absolute change 绝对数值变更 J8~h Iy6]
absolute expenditure 实际开支 ,.P]5 lE
absolute guideline figure 绝对准则数字 zdJPMNHg
absolute interest 绝对权益 ']2Vf] dB
absolute order of discharge 绝对破产解除令 =r/K#hOR\J
absolute profit margin 绝对利润幅度 )$^xbC#j`3
absolute value 实值；绝对值 %@:>hQ2 ;
absolutely vested interest 绝对既得权益 ph6/+[ :
absorbed cost 已吸收成本；已分摊成本 =
~O3j:<6
absorption 吸收；分摊；合并 rmw}Ui"
absorption rate 吸收率；摊配率；分摊率 B PkMw'a:
ACB Finance Limited 亚洲商业财务有限公司 b$H bo;_
acceptable form of reciprocity 合理的互惠条件 md L T7
acceptable rate 适当利率；适当汇率 qE2<vjRg
acceptance agreement 承兑协议 S<] k0bC
acceptance for honour 参加承兑 +iN! $zF5]
acceptor 承兑人；接受人；受票人 Qf0P"s`
acceptor for honour 参加承兑人
%t_'rv
accident insurance 意外保险 lJ AzG,f
Accident Insurance Association of Hong Kong 香港意外保险公会 [Uk cG9
accident insurance scheme 意外保险计划 A&1EOQ=N
accident year basis 意外年度基准 g[i;>XyP
accommodation 通融；贷款 bP$e1I3`
accommodation bill 通融票据；空头票据 EUw4$Jt^p
accommodation party 汇票代发人 [5xm>Y &}
account balance 帐户余额；帐户结余 'dwsm7Xd
account book 帐簿 *}:P
account collected in advance 预收款项 ]kNxytH\o
account current book 往来帐簿 Cx
aI @+
account of after-acquired property 事后取得的财产报告 7V=deYt_p
account of defaulter 拖欠帐目 ;,Vdj[W$>
account payable 应付帐款 >; G_o="X
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wa[J\lW
account receivable 应收帐款 < *iFVjSI(
account receivable report 应收帐款报表 =KR^0<2r
account statement 结单；帐单；会计财务报表 C,;<SV2#
account title 帐户名称；会计科目 \t{4pobo
accountant's report 会计师报告 t# M[w|5?
Accountant's Report Rules 会计师报告规则 XKp( 31])
accounting and auditing procedure 会计与审计程序；会计与核数程序 mK M[[l&A
Accounting Arrangements 《会计安排》 Z D50-w;
accounting basis 会计基础 yT% <
t
accounting by Official Receiver 破产管理署署长呈交的帐目 9i #,V @
Accounting Circular 《会计通告》 f(}&8~ &
accounting class 会计类别 ce4rhtkV
accounting date 记帐日期；会计结算日期 *W2] Kxx*
accounting for money 款项核算 Nc6y]eGz
Accounting Officer 会计主任 uR")@Tc
accounting period 会计报告期；会计期 $igMk'%Nmb
accounting policy 会计政策；会计方针 SN[ yC
accounting practice 会计惯例 ~m H'8K|l
accounting principle 会计准则 ,f>^ q"
accounting record 会计记录 3 |e~YmZx
accounting report 会计报告 cJT_Qfxx
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L C RWC`%&
Accounting Society of China 中国会计学会 78T;b7!-C
accounting statement 会计报表 !b K;/)
accounting system 会计制度；会计系统 fX:G;vYn
accounting transaction 会计事项；帐务交易 1jSmTI d
accounting treatment 会计处理 8oHIXnK
accounting year 会计年度 +7"UF)
~k
accretion 增值；添加 Yo5 ged]i
accrual 应计项目；应累算数目 U2_;
accrual basis 应计制；权责发生制 JKYtB XOl
accrual basis accounting 应计制会计；权责发生制会计 !`U #Pjp.
accrue 应累算；应计 BR6HD 7G
accrued benefit 应累算利益 <6N3()A)%1
accrued charges 应计费用 C>l (4*S
accrued cumulative preference share dividend 应累算的累积优先股股息 pdQaVe7tRo
accrued expenses 应累算费用 8/"uS ;yP
accrued interest payable 应付利息；应计未付利息 oPAc6ObOV~
accrued interest receivable 应收利息；应计未收利息 >&Ye(3w&
accrued right 累算权益 50S*_4R
accruing profit 应累算的利润 cw
BiT
accumulated fiscal reserve 累积财政储备 ^ y &2N
accumulated profit 累积利润；滚存溢利 yh4%
accumulated reserve 累积储备 UA0R) BH'
accumulation of surplus income 累积收益盈余 y(Pv1=e
acquired assets 既得资产 ;%n(ARZ#
acquisition 收购；购置；取得 zS\m8[+]
acquisition cost 购置成本 ,E(M<n|.
acquisition expenses 购置费用 &6Wim<*
acquisition of 100% interest 收购全部股权 huin?,eG z
acquisition of control 取得控制权 y
K2>ou
acquisition of fixed assets 购置固定资产 '~6l
6wi
acquisition of shell “买壳” kvN6K6
acquisition price 收购价 X p|$z ~
act of God 天灾 Q|P m 8{8
acting partner 执事合伙人 )/v`k>E
active market 买卖活跃的市场；交投畅旺的市场；旺市 Mm^6*L]
active partner 积极参与的合伙人 [/cJc%{N
active trading 交投活跃 ]G~u8HPH!m
actual circulation 实际流通 n*=Tm
KQ
actual cost 实际成本 z\IZ5'
actual expenditure 实际开支；实际支出 v@!r$jZ
actual income 实际入息；实际收入；实际收益 . w~L0(
actual market 现货市场 n{F&GE="
actual price 现货价；实际价格 ^\PNjj*C i
actual profit 实际利润 ~;uW)
[
actual quotation 实盘；实际价位；实际报价 PPtJ/
}\
actual year basis 按实际年度计算 DV bY
actuals 实货 Ycee x}X*5
actuarial investigation 精算调查 ` \- m qe
actuarial principle 精算原则 SQ`ec95',
actuarial report 精算师报告 ) nn v{hN
Actuarial Society of Hong Kong 香港精算学会 L: _pJP
actuarial valuation 精算师估值 "k7C
actuary 精算师 0Szt^l 7
ad referendum agreement 暂定协议；有待覆核的协定 *5'l"YQ@1
ad valorem duty 从价税；按值征税 iHOvCrp+X
ad valorem duty system 从价税制 Luh*+l-nO
ad valorem fee 从价费 QtqE&j
ad valorem tariff 从价关税 Z@>WUw@ F
additional allowance 额外免税额 $5yH8JU
additional amount for unexpired risk 未过期风险的额外款额 ]FO)U
additional assessable profit 补加应评税利润 +?[iB"F
additional assessment 补加评税 !L' O")!3
additional commitment 额外承担 )0@&pEObm
additional commitment vote 额外承担拨款 ~M J3-<I
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q}7(w$&
additional dependent parent allowance 供养父母额外免税额 0bMbM^xV6
additional provision 额外拨款 .*w3 ryQ
additional stamp duty 附加印花税 (@u"
additional tax 补加税罚款；补加税款 |Q~5TL>b
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q%RI;;YyA
adjudged bankrupt 被裁定破产 y
+c 3#
adjudicated bankrupt 裁定破产人 ,Z]4`9c
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q -S5( "
adjudication of bankruptcy 裁定破产；宣告破产 yNmzRH u
adjudication of insolvency 裁定无力偿还债务 K"ytE2:3
adjusted actual 经调整的实数；调整后的实数 N%+ C5e<
adjusted current assets 经调整的流动资产；调整后的流动资产 8U&93$
adjusted figure 经调整的数字；调整后的数额 !xZ`()D#
adjusted liabilities 经调整的负债；调整后的负债 5},kXXN{ +
adjusted loss 经调整的亏损；调整后的亏损 9ioV 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 sr,8Qd 0M
adjusted profit 经调整的利润；调整后的利润 c`G~. paY|
adjusted surplus 经调整的盈余额；调整后的盈余额 |h1 Y3
adjusted value 经调整的价值；调整后的价值 0- -0+?
adjustment 调整；修订；理算〔保险〕 * d[sja+
adjustment centre 调剂中心 ?f[U8S}
adjustment lag 调整过程的时间差距；调整时差 l 7=WO#Pb
adjustment mechanism 调整机制
}>u<,
adjustment of loss 亏损调整 .1& F p
adjustment process 调整过程；调整程序 'uA$$~1
adjustment range 调整幅度 6P* 2Kg`
administered exchange rate 受管制汇率 j*)
K>
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