A: naA8RD5/
W<TfDEEa
A share Ａ股；甲类股份 &OkPO|
abatement of tax 减税；减扣免税额 +bR|;b(v
ABN AMRO Bank N.V. 荷兰银行 `,Y3(=3Xe?
above-the-line expenditure 线上项目支出；经常预算支出 <u1` o`|-
above-the-line receipt 线上项目收入；经常预算收入 qP zxP @4
ABSA Asia Limited 南非联合亚洲有限公司 T-iQ!D~
absolute change 绝对数值变更 ^; }Y ZBy
absolute expenditure 实际开支 x8C
*
absolute guideline figure 绝对准则数字 &" 5Yt&{
absolute interest 绝对权益 :22wq{
absolute order of discharge 绝对破产解除令 d DAl n+
absolute profit margin 绝对利润幅度 4Me3{!HJ z
absolute value 实值；绝对值 Q4Qf/q;U
absolutely vested interest 绝对既得权益 D'^%Q_;u
absorbed cost 已吸收成本；已分摊成本 Mhb~wDQl
absorption 吸收；分摊；合并 I47s q z7
absorption rate 吸收率；摊配率；分摊率 | Ho}
D ~
ACB Finance Limited 亚洲商业财务有限公司 S)'&+HamI
acceptable form of reciprocity 合理的互惠条件 b`J su! ?{
acceptable rate 适当利率；适当汇率 NO/5pz}1
acceptance agreement 承兑协议 M"msLz
acceptance for honour 参加承兑 OB^j
b8
acceptor 承兑人；接受人；受票人 ux 17q>G
acceptor for honour 参加承兑人 w4&\-S#
accident insurance 意外保险 5d# 73)x$
Accident Insurance Association of Hong Kong 香港意外保险公会 U'Y ,T$Q
accident insurance scheme 意外保险计划 CHj m7
accident year basis 意外年度基准 <^W5UU#Pg
accommodation 通融；贷款 G_WHW(8
accommodation bill 通融票据；空头票据 v`Ja Bn
accommodation party 汇票代发人 o{l]n*
account balance 帐户余额；帐户结余 u@`y/
,PX
account book 帐簿 wSdiF-ue
account collected in advance 预收款项 cFq2 6(
e
account current book 往来帐簿 Adf nd
account of after-acquired property 事后取得的财产报告 nQg_1+
account of defaulter 拖欠帐目 ;E!] /oY<
account payable 应付帐款 gO @LJ
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {h.j 6
account receivable 应收帐款 ;
0M"T[c
account receivable report 应收帐款报表 ,E@}=x9p
account statement 结单；帐单；会计财务报表 )YZx]6\l)
account title 帐户名称；会计科目 [o7Qr?RN
accountant's report 会计师报告 :2XX~|
Accountant's Report Rules 会计师报告规则 %F}d'TPx
accounting and auditing procedure 会计与审计程序；会计与核数程序 6?JvvS5
Accounting Arrangements 《会计安排》 VCIV*5
P
accounting basis 会计基础 -3m!970
accounting by Official Receiver 破产管理署署长呈交的帐目 : KGPQ@:O
Accounting Circular 《会计通告》 jz>b>;
accounting class 会计类别 r0 29E-
accounting date 记帐日期；会计结算日期 e) 87
&
7
accounting for money 款项核算 $U)nrn i
Accounting Officer 会计主任 U]9 k,#
accounting period 会计报告期；会计期 Qv] rj]%
accounting policy 会计政策；会计方针 ?N@[R];
accounting practice 会计惯例 [8Z
!dj
accounting principle 会计准则 3BF3$_u)o
accounting record 会计记录 yb0Mn*X+
N
accounting report 会计报告 m9-=Y{&/
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 IP)%y%ycw
Accounting Society of China 中国会计学会 & ^Gp
accounting statement 会计报表 (rq(y$N
accounting system 会计制度；会计系统 FMWM :
accounting transaction 会计事项；帐务交易 ,# %I$
accounting treatment 会计处理 k/BlkjlNE
accounting year 会计年度 1qm*#4x
accretion 增值；添加 h2i1w^f
accrual 应计项目；应累算数目 4[Wwm
accrual basis 应计制；权责发生制 R D ?52\
accrual basis accounting 应计制会计；权责发生制会计 CW.T`F
accrue 应累算；应计 ~]'yUd1gSZ
accrued benefit 应累算利益 JBLh4c3
accrued charges 应计费用 +c__U
Qx
accrued cumulative preference share dividend 应累算的累积优先股股息 %c8@
accrued expenses 应累算费用 A5_r(Z-5
accrued interest payable 应付利息；应计未付利息 [ A 7{}
accrued interest receivable 应收利息；应计未收利息 Y.#fpG'
accrued right 累算权益 }KEr@h,N
accruing profit 应累算的利润
+AFBTJ
accumulated fiscal reserve 累积财政储备 aY6F4,7/B
accumulated profit 累积利润；滚存溢利 'T;;-M3*
accumulated reserve 累积储备 /a 6i`
accumulation of surplus income 累积收益盈余 wyLyPJv
acquired assets 既得资产 BKg
Cuz:y
acquisition 收购；购置；取得 c:
(nlYZ
acquisition cost 购置成本 Q^* 3 3
acquisition expenses 购置费用 . lNf.x#u
acquisition of 100% interest 收购全部股权 r @
!
acquisition of control 取得控制权 s . +`"rK
acquisition of fixed assets 购置固定资产 Vjd>j; H
acquisition of shell “买壳” @Qp#Tg<'
acquisition price 收购价 ViG>gMG v
act of God 天灾 s=556
acting partner 执事合伙人 x@[6u
active market 买卖活跃的市场；交投畅旺的市场；旺市 JU)k+ :\a
active partner 积极参与的合伙人 4U u`1gtz
active trading 交投活跃 m1xR uj]
actual circulation 实际流通 * M$'dLn
actual cost 实际成本
;kT~&.,y
actual expenditure 实际开支；实际支出 fVdu9 l
actual income 实际入息；实际收入；实际收益 M|{NC`fa
actual market 现货市场 9` M7 -{
actual price 现货价；实际价格 'rA(+-.M;
actual profit 实际利润 p%K(dA
actual quotation 实盘；实际价位；实际报价 z<.?
8bd
actual year basis 按实际年度计算 zJ@^Bw;A^@
actuals 实货 % iZM9Q&NC
actuarial investigation 精算调查 LC\U6J't1
actuarial principle 精算原则 9}H]4"f7
actuarial report 精算师报告 Ds#Bf P7a
Actuarial Society of Hong Kong 香港精算学会 - = ZDfM
actuarial valuation 精算师估值 b[: { \ !I
actuary 精算师 aK 7 }}
ad referendum agreement 暂定协议；有待覆核的协定 DKkilqVM
ad valorem duty 从价税；按值征税 '}"&JO~vPj
ad valorem duty system 从价税制 R aP,dR+P
ad valorem fee 从价费 &y(%d 7@/
ad valorem tariff 从价关税 {w7/M]m-
additional allowance 额外免税额 :\y' ?d- Q
additional amount for unexpired risk 未过期风险的额外款额 @[ Q`k=h$
additional assessable profit 补加应评税利润 9PMIF9
"
additional assessment 补加评税 DgY
!)cS
additional commitment 额外承担 `3@?)xa
additional commitment vote 额外承担拨款 [+!&iN
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -Zp BYX5e_
additional dependent parent allowance 供养父母额外免税额 ?GW}:'z
additional provision 额外拨款 sRqecG(n
additional stamp duty 附加印花税 C7DwA/$D
additional tax 补加税罚款；补加税款 R z[3cN)?q
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 B-PX/Q
adjudged bankrupt 被裁定破产 -:OJX #j
adjudicated bankrupt 裁定破产人 n 8
K6m (
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %$i
}[ U
adjudication of bankruptcy 裁定破产；宣告破产 T Q5kM
adjudication of insolvency 裁定无力偿还债务 m;t&P58f
adjusted actual 经调整的实数；调整后的实数
qI${ 7
adjusted current assets 经调整的流动资产；调整后的流动资产 M |f V7g
adjusted figure 经调整的数字；调整后的数额 <Y2$'ETD
adjusted liabilities 经调整的负债；调整后的负债 r4<aEj;l
adjusted loss 经调整的亏损；调整后的亏损 e[0"x. gu
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 WjCxTBI
adjusted profit 经调整的利润；调整后的利润 O %N. ;Ve
adjusted surplus 经调整的盈余额；调整后的盈余额 '$?!>HN4
adjusted value 经调整的价值；调整后的价值 sx}S,aIU
adjustment 调整；修订；理算〔保险〕 P,F
eF'J^
adjustment centre 调剂中心 *[|+5LVn
adjustment lag 调整过程的时间差距；调整时差 y*6/VSRkt4
adjustment mechanism 调整机制 |(.%`BTD
adjustment of loss 亏损调整 "/mt uU3rt
adjustment process 调整过程；调整程序 $2RSYI`py
adjustment range 调整幅度 QodWUbi'&
administered exchange rate 受管制汇率 lk[Y6yE
