absolute change 絕對數(shù)值變更
absolute expenditure 實際開支
absolute guideline figure 絕對準則數(shù)字
absolute interest 絕對權(quán)益
absolute order of discharge 絕對破產(chǎn)解除令
absolute profit margin 絕對利潤幅度
absolute value 實值；絕對值
absolutely vested interest 絕對既得權(quán)益
absorbed cost 已吸收成本；已分攤成本
absorption 吸收；分攤；合并
absorption rate 吸收率；攤配率；分攤率
ACB Finance Limited 亞洲商業(yè)財務(wù)有限公司
acceptable form of reciprocity 合理的互惠條件
acceptable rate 適當利率；適當匯率
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 在線項目支出；經(jīng)常預(yù)算支出
above-the-line receipt 在線項目收入；經(jīng)常預(yù)算收入
ABSA Asia Limited 南非聯(lián)合亞洲有限公司
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
Accident Insurance Association of Hong Kong 香港意外保險公會
accident insurance scheme 意外保險計劃
accident year basis 意外年度基準
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 賬戶余額；賬戶結(jié)余
account book 帳簿
account collected in advance 預(yù)收款項
account current book 往來帳簿
account of after-acquired property 事后取得的財產(chǎn)報告
account of defaulter 拖欠帳目
account payable 應(yīng)付帳款
account payee only 只可轉(zhuǎn)帳；存入收款人賬戶
account receivable 應(yīng)收帳款
1
account receivable report 應(yīng)收帳款報表
account statement 結(jié)單；賬單；會計財務(wù)報表
account title 賬戶名稱；會計科目
accountant's report 會計師報告
Accountant's Report Rules 會計師報告規(guī)則
accounting and auditing procedure 會計與審計程序；會計與核數(shù)程序
Accounting Arrangements 《會計安排》
accounting basis 會計基礎(chǔ)
accounting by Official Receiver 破產(chǎn)管理署署長呈交的帳目
Accounting Circular 《會計通告》
accounting class 會計類別
accounting date 記帳日期；會計結(jié)算日期
accounting for money 款項核算
Accounting Officer 會計主任
accounting period 會計報告期；會計期
accounting policy 會計政策；會計方針
accounting practice 會計慣例
accounting principle 會計準則
accounting record 會計記錄
accounting report 會計報告
Accounting Services Branch 會計事務(wù)部〔庫務(wù)署〕
Accounting Society of China 中國會計學會
accounting statement 會計報表
accounting system 會計制度；會計系統(tǒng)
accounting transaction 會計事項；帳務(wù)交易
accounting treatment 會計處理
accounting year 會計年度
accretion 增值；添加
accrual 應(yīng)計項目；應(yīng)累算數(shù)目
accrual basis 應(yīng)計制；權(quán)責發(fā)生制
accrual basis accounting 應(yīng)計制會計；權(quán)責發(fā)生制會計
accrue 應(yīng)累算；應(yīng)計
accrued benefit 應(yīng)累算利益
accrued charges 應(yīng)計費用
accrued cumulative preference share dividend 應(yīng)累算的累積優(yōu)先股股息
accrued expenses 應(yīng)累算費用
accrued interest payable 應(yīng)付利息；應(yīng)計未付利息
accrued interest receivable 應(yīng)收利息；應(yīng)計未收利息
accrued right 累算權(quán)益
accruing profit 應(yīng)累算的利潤
accumulated fiscal reserve 累積財政儲備
accumulated profit 累積利潤；滾存溢利
accumulated reserve 累積儲備
accumulation of surplus income 累積收益盈余
2
acquired assets 既得資產(chǎn)
acquisition 收購；購置；取得
acquisition cost 購置成本
acquisition expenses 購置費用
acquisition of 100% interest 收購全部股權(quán)
acquisition of control 取得控制權(quán)
acquisition of fixed assets 購置固定資產(chǎn)
acquisition of shell “買殼”
acquisition price 收購價
act of God 天災(zāi)
acting partner 執(zhí)事合伙人
active market 買賣活躍的市場；交投暢旺的市場；旺市
active partner 積極參與的合伙人
active trading 交投活躍
actual circulation 實際流通
actual cost 實際成本
actual expenditure 實際開支；實際支出
actual income 實際入息；實際收入；實際收益
actual market 現(xiàn)貨市場
actual price 現(xiàn)貨價；實際價格
actual profit 實際利潤
actual quotation 實盤；實際價位；實際報價
actual year basis 按實際年度計算
actuals 實貨
actuarial investigation 精算調(diào)查
actuarial principle 精算原則
actuarial report 精算師報告
Actuarial Society of Hong Kong 香港精算學會
actuarial valuation 精算師估值
actuary 精算師
ad referendum agreement 暫定協(xié)議；有待復(fù)核的協(xié)定
ad valorem duty 從價稅；按值征稅
ad valorem duty system 從價稅制
ad valorem fee 從價費
ad valorem tariff 從價關(guān)稅
additional allowance 額外免稅額
additional amount for unexpired risk 未過期風險的額外款額
additional assessable profit 補加應(yīng)評稅利潤
additional assessment 補加評稅
additional commitment 額外承擔
additional commitment vote 額外承擔撥款
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
3
additional stamp duty 附加印花稅
additional tax 補加稅罰款；補加稅款
Additional Tax Demand Note 繳納補加稅罰款通知書；繳納補加稅款通知書
adjudged bankrupt 被裁定破產(chǎn)
adjudicated bankrupt 裁定破產(chǎn)人
adjudication fee 裁定費；評定印花稅額手續(xù)費；評估契據(jù)費
adjudication of bankruptcy 裁定破產(chǎn)；宣告破產(chǎn)
adjudication of insolvency 裁定無力償還債務(wù)
adjusted actual 經(jīng)調(diào)整的實數(shù)；調(diào)整后的實數(shù)
adjusted current assets 經(jīng)調(diào)整的流動資產(chǎn)；調(diào)整后的流動資產(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)整的負債；調(diào)整后的負債
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；調(diào)整后的利潤
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)整的價值；調(diào)整后的價值
adjustment 調(diào)整；修訂；理算〔保險〕
adjustment centre 調(diào)劑中心
adjustment lag 調(diào)整過程的時間差距；調(diào)整時差
adjustment mechanism 調(diào)整機制
adjustment of loss 虧損調(diào)整
adjustment process 調(diào)整過程；調(diào)整程序
adjustment range 調(diào)整幅度
administered exchange rate 受管制匯率
Administration Division 行政處〔香港金融管理局〕
administration expenses 行政費用
administration fee 手續(xù)費；行政費
administration in bankruptcy 破產(chǎn)管理
administration order 遺產(chǎn)管理令
administrator 管理人；遺產(chǎn)管理人
administrator of the estate 遺產(chǎn)管理人
admission of debt 債項承認書
admission of proof 接納債權(quán)證明
advance 放貸款項；墊付款項；預(yù)支款項；預(yù)付款項
advance account 暫支帳目；預(yù)付款賬戶
advance compensation 預(yù)付補償金
advance from shareholder 股東墊款
advance pending reimbursement 預(yù)支以待日后付還
advanced economy 先進經(jīng)濟體系
advancement 預(yù)付；預(yù)付財產(chǎn)
advances warrant 墊款令
advancing 貸出
adverse balance 逆差
absolute expenditure 實際開支
absolute guideline figure 絕對準則數(shù)字
absolute interest 絕對權(quán)益
absolute order of discharge 絕對破產(chǎn)解除令
absolute profit margin 絕對利潤幅度
absolute value 實值；絕對值
absolutely vested interest 絕對既得權(quán)益
absorbed cost 已吸收成本；已分攤成本
absorption 吸收；分攤；合并
absorption rate 吸收率；攤配率；分攤率
ACB Finance Limited 亞洲商業(yè)財務(wù)有限公司
acceptable form of reciprocity 合理的互惠條件
acceptable rate 適當利率；適當匯率
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 在線項目支出；經(jīng)常預(yù)算支出
above-the-line receipt 在線項目收入；經(jīng)常預(yù)算收入
ABSA Asia Limited 南非聯(lián)合亞洲有限公司
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
Accident Insurance Association of Hong Kong 香港意外保險公會
accident insurance scheme 意外保險計劃
accident year basis 意外年度基準
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 賬戶余額；賬戶結(jié)余
account book 帳簿
account collected in advance 預(yù)收款項
account current book 往來帳簿
account of after-acquired property 事后取得的財產(chǎn)報告
account of defaulter 拖欠帳目
account payable 應(yīng)付帳款
account payee only 只可轉(zhuǎn)帳；存入收款人賬戶
account receivable 應(yīng)收帳款
1
account receivable report 應(yīng)收帳款報表
account statement 結(jié)單；賬單；會計財務(wù)報表
account title 賬戶名稱；會計科目
accountant's report 會計師報告
Accountant's Report Rules 會計師報告規(guī)則
accounting and auditing procedure 會計與審計程序；會計與核數(shù)程序
Accounting Arrangements 《會計安排》
accounting basis 會計基礎(chǔ)
accounting by Official Receiver 破產(chǎn)管理署署長呈交的帳目
Accounting Circular 《會計通告》
accounting class 會計類別
accounting date 記帳日期；會計結(jié)算日期
accounting for money 款項核算
Accounting Officer 會計主任
accounting period 會計報告期；會計期
accounting policy 會計政策；會計方針
accounting practice 會計慣例
accounting principle 會計準則
accounting record 會計記錄
accounting report 會計報告
Accounting Services Branch 會計事務(wù)部〔庫務(wù)署〕
Accounting Society of China 中國會計學會
accounting statement 會計報表
accounting system 會計制度；會計系統(tǒng)
accounting transaction 會計事項；帳務(wù)交易
accounting treatment 會計處理
accounting year 會計年度
accretion 增值；添加
accrual 應(yīng)計項目；應(yīng)累算數(shù)目
accrual basis 應(yīng)計制；權(quán)責發(fā)生制
accrual basis accounting 應(yīng)計制會計；權(quán)責發(fā)生制會計
accrue 應(yīng)累算；應(yīng)計
accrued benefit 應(yīng)累算利益
accrued charges 應(yīng)計費用
accrued cumulative preference share dividend 應(yīng)累算的累積優(yōu)先股股息
accrued expenses 應(yīng)累算費用
accrued interest payable 應(yīng)付利息；應(yīng)計未付利息
accrued interest receivable 應(yīng)收利息；應(yīng)計未收利息
accrued right 累算權(quán)益
accruing profit 應(yīng)累算的利潤
accumulated fiscal reserve 累積財政儲備
accumulated profit 累積利潤；滾存溢利
accumulated reserve 累積儲備
accumulation of surplus income 累積收益盈余
2
acquired assets 既得資產(chǎn)
acquisition 收購；購置；取得
acquisition cost 購置成本
acquisition expenses 購置費用
acquisition of 100% interest 收購全部股權(quán)
acquisition of control 取得控制權(quán)
acquisition of fixed assets 購置固定資產(chǎn)
acquisition of shell “買殼”
acquisition price 收購價
act of God 天災(zāi)
acting partner 執(zhí)事合伙人
active market 買賣活躍的市場；交投暢旺的市場；旺市
active partner 積極參與的合伙人
active trading 交投活躍
actual circulation 實際流通
actual cost 實際成本
actual expenditure 實際開支；實際支出
actual income 實際入息；實際收入；實際收益
actual market 現(xiàn)貨市場
actual price 現(xiàn)貨價；實際價格
actual profit 實際利潤
actual quotation 實盤；實際價位；實際報價
actual year basis 按實際年度計算
actuals 實貨
actuarial investigation 精算調(diào)查
actuarial principle 精算原則
actuarial report 精算師報告
Actuarial Society of Hong Kong 香港精算學會
actuarial valuation 精算師估值
actuary 精算師
ad referendum agreement 暫定協(xié)議；有待復(fù)核的協(xié)定
ad valorem duty 從價稅；按值征稅
ad valorem duty system 從價稅制
ad valorem fee 從價費
ad valorem tariff 從價關(guān)稅
additional allowance 額外免稅額
additional amount for unexpired risk 未過期風險的額外款額
additional assessable profit 補加應(yīng)評稅利潤
additional assessment 補加評稅
additional commitment 額外承擔
additional commitment vote 額外承擔撥款
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
3
additional stamp duty 附加印花稅
additional tax 補加稅罰款；補加稅款
Additional Tax Demand Note 繳納補加稅罰款通知書；繳納補加稅款通知書
adjudged bankrupt 被裁定破產(chǎn)
adjudicated bankrupt 裁定破產(chǎn)人
adjudication fee 裁定費；評定印花稅額手續(xù)費；評估契據(jù)費
adjudication of bankruptcy 裁定破產(chǎn)；宣告破產(chǎn)
adjudication of insolvency 裁定無力償還債務(wù)
adjusted actual 經(jīng)調(diào)整的實數(shù)；調(diào)整后的實數(shù)
adjusted current assets 經(jīng)調(diào)整的流動資產(chǎn)；調(diào)整后的流動資產(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)整的負債；調(diào)整后的負債
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；調(diào)整后的利潤
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)整的價值；調(diào)整后的價值
adjustment 調(diào)整；修訂；理算〔保險〕
adjustment centre 調(diào)劑中心
adjustment lag 調(diào)整過程的時間差距；調(diào)整時差
adjustment mechanism 調(diào)整機制
adjustment of loss 虧損調(diào)整
adjustment process 調(diào)整過程；調(diào)整程序
adjustment range 調(diào)整幅度
administered exchange rate 受管制匯率
Administration Division 行政處〔香港金融管理局〕
administration expenses 行政費用
administration fee 手續(xù)費；行政費
administration in bankruptcy 破產(chǎn)管理
administration order 遺產(chǎn)管理令
administrator 管理人；遺產(chǎn)管理人
administrator of the estate 遺產(chǎn)管理人
admission of debt 債項承認書
admission of proof 接納債權(quán)證明
advance 放貸款項；墊付款項；預(yù)支款項；預(yù)付款項
advance account 暫支帳目；預(yù)付款賬戶
advance compensation 預(yù)付補償金
advance from shareholder 股東墊款
advance pending reimbursement 預(yù)支以待日后付還
advanced economy 先進經(jīng)濟體系
advancement 預(yù)付；預(yù)付財產(chǎn)
advances warrant 墊款令
advancing 貸出
adverse balance 逆差