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 A:

A share Ａ股；甲類股份

abatement of tax 減稅；減扣免稅額

ABN AMRO Bank N.V. 荷蘭銀行

above-the-line expenditure 線上項(xiàng)目支出；經(jīng)常預(yù)算支出

above-the-line receipt 線上項(xiàng)目收入；經(jīng)常預(yù)算收入

ABSA Asia Limited 南非聯(lián)合亞洲有限公司

absolute change 絕對(duì)數(shù)值變更

absolute expenditure 實(shí)際開(kāi)支

absolute guideline figure 絕對(duì)準(zhǔn)則數(shù)字

absolute interest 絕對(duì)權(quán)益

absolute order of discharge 絕對(duì)破產(chǎn)解除令

absolute profit margin 絕對(duì)利潤(rùn)幅度

absolute value 實(shí)值；絕對(duì)值

absolutely vested interest 絕對(duì)既得權(quán)益

absorbed cost 已吸收成本；已分?jǐn)偝杀?/p>

absorption 吸收；分?jǐn)?；合?/p>

absorption rate 吸收率；攤配率；分?jǐn)偮?/p>

ACB Finance Limited 亞洲商業(yè)財(cái)務(wù)有限公司

acceptable form of reciprocity 合理的互惠條件

acceptable rate 適當(dāng)利率；適當(dāng)匯率

acceptance agreement 承兌協(xié)議

acceptance for honour 參加承兌

acceptor 承兌人；接受人；受票人

acceptor for honour 參加承兌人

accident insurance 意外保險(xiǎn)

Accident Insurance Association of Hong Kong 香港意外保險(xiǎn)公會(huì)

accident insurance scheme 意外保險(xiǎn)計(jì)劃

accident year basis 意外年度基準(zhǔn)

accommodation 通融；貸款

accommodation bill 通融票據(jù)；空頭票據(jù)

accommodation party 匯票代發(fā)人

account balance 帳戶余額；帳戶結(jié)余

account book 帳簿

account collected in advance 預(yù)收款項(xiàng)

account current book 往來(lái)帳簿

account of after-acquired property 事后取得的財(cái)產(chǎn)報(bào)告

account of defaulter 拖欠帳目

account payable 應(yīng)付帳款

account payee only [A/C payee only] 只可轉(zhuǎn)帳；存入收款人帳戶

account receivable 應(yīng)收帳款

account receivable report 應(yīng)收帳款報(bào)表

account statement 結(jié)單；帳單；會(huì)計(jì)財(cái)務(wù)報(bào)表

account title 帳戶名稱；會(huì)計(jì)科目

accountant's report 會(huì)計(jì)師報(bào)告

Accountant's Report Rules 會(huì)計(jì)師報(bào)告規(guī)則

accounting and auditing procedure 會(huì)計(jì)與審計(jì)程序；會(huì)計(jì)與核數(shù)程序

Accounting Arrangements 《會(huì)計(jì)安排》

accounting basis 會(huì)計(jì)基礎(chǔ)

accounting by Official Receiver 破產(chǎn)管理署署長(zhǎng)呈交的帳目

Accounting Circular 《會(huì)計(jì)通告》

accounting class 會(huì)計(jì)類別

accounting date 記帳日期；會(huì)計(jì)結(jié)算日期

accounting for money 款項(xiàng)核算

Accounting Officer 會(huì)計(jì)主任

accounting period 會(huì)計(jì)報(bào)告期；會(huì)計(jì)期

accounting policy 會(huì)計(jì)政策；會(huì)計(jì)方針

accounting practice 會(huì)計(jì)慣例

accounting principle 會(huì)計(jì)準(zhǔn)則

accounting record 會(huì)計(jì)記錄

accounting report 會(huì)計(jì)報(bào)告

Accounting Services Branch [Treasury] 會(huì)計(jì)事務(wù)部〔庫(kù)務(wù)署〕

Accounting Society of China 中國(guó)會(huì)計(jì)學(xué)會(huì)

accounting statement 會(huì)計(jì)報(bào)表

accounting system 會(huì)計(jì)制度；會(huì)計(jì)系統(tǒng)

accounting transaction 會(huì)計(jì)事項(xiàng)；帳務(wù)交易

accounting treatment 會(huì)計(jì)處理

accounting year 會(huì)計(jì)年度

accretion 增值；添加

accrual 應(yīng)計(jì)項(xiàng)目；應(yīng)累算數(shù)目

accrual basis 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制

accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì)；權(quán)責(zé)發(fā)生制會(huì)計(jì)

accrue 應(yīng)累算；應(yīng)計(jì)

accrued benefit 應(yīng)累算利益

accrued charges 應(yīng)計(jì)費(fèi)用

accrued cumulative preference share dividend 應(yīng)累算的累積優(yōu)先股股息

accrued expenses 應(yīng)累算費(fèi)用

accrued interest payable 應(yīng)付利息；應(yīng)計(jì)未付利息

accrued interest receivable 應(yīng)收利息；應(yīng)計(jì)未收利息

accrued right 累算權(quán)益

accruing profit 應(yīng)累算的利潤(rùn)

accumulated fiscal reserve 累積財(cái)政儲(chǔ)備

accumulated profit 累積利潤(rùn)；滾存溢利

accumulated reserve 累積儲(chǔ)備

accumulation of surplus income 累積收益盈余

acquired assets 既得資產(chǎn)

acquisition 收購(gòu)；購(gòu)置；取得

acquisition cost 購(gòu)置成本

acquisition expenses 購(gòu)置費(fèi)用

acquisition of 100% interest 收購(gòu)全部股權(quán)

acquisition of control 取得控制權(quán)

acquisition of fixed assets 購(gòu)置固定資產(chǎn)

acquisition of shell “買殼”

acquisition price 收購(gòu)價(jià)

act of God 天災(zāi)

acting partner 執(zhí)事合伙人

active market 買賣活躍的市場(chǎng)；交投暢旺的市場(chǎng)；旺市

active partner 積極參與的合伙人

active trading 交投活躍

actual circulation 實(shí)際流通

actual cost 實(shí)際成本

actual expenditure 實(shí)際開(kāi)支；實(shí)際支出

actual income 實(shí)際入息；實(shí)際收入；實(shí)際收益

actual market 現(xiàn)貨市場(chǎng)

actual price 現(xiàn)貨價(jià)；實(shí)際價(jià)格

actual profit 實(shí)際利潤(rùn)

actual quotation 實(shí)盤(pán)；實(shí)際價(jià)位；實(shí)際報(bào)價(jià)

actual year basis 按實(shí)際年度計(jì)算

actuals 實(shí)貨

actuarial investigation 精算調(diào)查

actuarial principle 精算原則

actuarial report 精算師報(bào)告

Actuarial Society of Hong Kong 香港精算學(xué)會(huì)

actuarial valuation 精算師估值

actuary 精算師

ad referendum agreement 暫定協(xié)議；有待覆核的協(xié)定

ad valorem duty 從價(jià)稅；按值征稅

ad valorem duty system 從價(jià)稅制

ad valorem fee 從價(jià)費(fèi)

ad valorem tariff 從價(jià)關(guān)稅

additional allowance 額外免稅額

additional amount for unexpired risk 未過(guò)期風(fēng)險(xiǎn)的額外款額

additional assessable profit 補(bǔ)加應(yīng)評(píng)稅利潤(rùn)

additional assessment 補(bǔ)加評(píng)稅

additional commitment 額外承擔(dān)

additional commitment vote 額外承擔(dān)撥款

additional dependent grandparent allowance 供養(yǎng)祖父母或外祖父母額外免稅額

additional dependent parent allowance 供養(yǎng)父母額外免稅額

additional provision 額外撥款

additional stamp duty 附加印花稅

additional tax 補(bǔ)加稅罰款；補(bǔ)加稅款

Additional Tax Demand Note 繳納補(bǔ)加稅罰款通知書(shū)；繳納補(bǔ)加稅款通知書(shū)

adjudged bankrupt 被裁定破產(chǎn)

adjudicated bankrupt 裁定破產(chǎn)人

adjudication fee 裁定費(fèi)；評(píng)定印花稅額手續(xù)費(fèi)；評(píng)估契據(jù)費(fèi)

adjudication of bankruptcy 裁定破產(chǎn)；宣告破產(chǎn)

adjudication of insolvency 裁定無(wú)力償還債務(wù)

adjusted actual 經(jīng)調(diào)整的實(shí)數(shù)；調(diào)整后的實(shí)數(shù)

adjusted current assets 經(jīng)調(diào)整的流動(dòng)資產(chǎn)；調(diào)整后的流動(dòng)資產(chǎn)

adjusted figure 經(jīng)調(diào)整的數(shù)字；調(diào)整后的數(shù)額

adjusted liabilities 經(jīng)調(diào)整的負(fù)債；調(diào)整后的負(fù)債

adjusted loss 經(jīng)調(diào)整的虧損；調(diào)整后的虧損

adjusted net admissible assets 經(jīng)調(diào)整的可接納資產(chǎn)凈值；調(diào)整后的可接納資產(chǎn)凈值

adjusted profit 經(jīng)調(diào)整的利潤(rùn)；調(diào)整后的利潤(rùn)

adjusted surplus 經(jīng)調(diào)整的盈余額；調(diào)整后的盈余額

adjusted value 經(jīng)調(diào)整的價(jià)值；調(diào)整后的價(jià)值

adjustment 調(diào)整；修訂；理算〔保險(xiǎn)〕

adjustment centre 調(diào)劑中心

adjustment lag 調(diào)整過(guò)程的時(shí)間差距；調(diào)整時(shí)差

adjustment mechanism 調(diào)整機(jī)制

adjustment of loss 虧損調(diào)整

adjustment process 調(diào)整過(guò)程；調(diào)整程序

adjustment range

（責(zé)任編輯：中大編輯）