absolute change 絕對數值變更
absolute expenditure 實際開支
absolute guideline figure 絕對準則數字
absolute interest 絕對權益
absolute order of discharge 絕對破產解除令
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；經常預算支出
above-the-line receipt 在線項目收入；經常預算收入
ABSA Asia Limited 南非聯合亞洲有限公司
acceptance agreement 承兌協議
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；空頭票據
accommodation party 匯票代發(fā)人
account balance 賬戶余額；賬戶結余
account book 帳簿
account collected in advance 預收款項
account current book 往來帳簿
account of after-acquired property 事后取得的財產報告
account of defaulter 拖欠帳目
account payable 應付帳款
account payee only 只可轉帳；存入收款人賬戶
account receivable 應收帳款
1
account receivable report 應收帳款報表
account statement 結單；賬單；會計財務報表
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；會計與核數程序
Accounting Arrangements 《會計安排》
accounting basis 會計基礎
accounting by Official Receiver 破產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 會計事務部〔庫務署〕
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；帳務交易
accounting treatment 會計處理
accounting year 會計年度
accretion 增值；添加
accrual 應計項目；應累算數目
accrual basis 應計制；權責發(fā)生制
accrual basis accounting 應計制會計；權責發(fā)生制會計
accrue 應累算；應計
accrued benefit 應累算利益
accrued charges 應計費用
accrued cumulative preference share dividend 應累算的累積優(yōu)先股股息
accrued expenses 應累算費用
accrued interest payable 應付利息；應計未付利息
accrued interest receivable 應收利息；應計未收利息
accrued right 累算權益
accruing profit 應累算的利潤
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
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
acquisition of control 取得控制權
acquisition of fixed assets 購置固定資產
acquisition of shell “買殼”
acquisition price 收購價
act of God 天災
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 現貨市場
actual price 現貨價；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 暫定協議；有待復核的協定
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
adjudicated bankrupt 裁定破產人
adjudication fee 裁定費；評定印花稅額手續(xù)費；評估契據費
adjudication of bankruptcy 裁定破產；宣告破產
adjudication of insolvency 裁定無力償還債務
adjusted actual 經調整的實數；調整后的實數
adjusted current assets 經調整的流動資產；調整后的流動資產
adjusted figure 經調整的數字；調整后的數額
adjusted liabilities 經調整的負債；調整后的負債
adjusted loss 經調整的虧損；調整后的虧損
adjusted net admissible assets 經調整的可接納資產凈值；調整后的可接納資產凈值
adjusted profit 經調整的利潤；調整后的利潤
adjusted surplus 經調整的盈余額；調整后的盈余額
adjusted value 經調整的價值；調整后的價值
adjustment 調整；修訂；理算〔保險〕
adjustment centre 調劑中心
adjustment lag 調整過程的時間差距；調整時差
adjustment mechanism 調整機制
adjustment of loss 虧損調整
adjustment process 調整過程；調整程序
adjustment range 調整幅度
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 破產管理
administration order 遺產管理令
administrator 管理人；遺產管理人
administrator of the estate 遺產管理人
admission of debt 債項承認書
admission of proof 接納債權證明
advance 放貸款項；墊付款項；預支款項；預付款項
advance account 暫支帳目；預付款賬戶
advance compensation 預付補償金
advance from shareholder 股東墊款
advance pending reimbursement 預支以待日后付還
advanced economy 先進經濟體系
advancement 預付；預付財產
advances warrant 墊款令
advancing 貸出
adverse balance 逆差
absolute expenditure 實際開支
absolute guideline figure 絕對準則數字
absolute interest 絕對權益
absolute order of discharge 絕對破產解除令
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；經常預算支出
above-the-line receipt 在線項目收入；經常預算收入
ABSA Asia Limited 南非聯合亞洲有限公司
acceptance agreement 承兌協議
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；空頭票據
accommodation party 匯票代發(fā)人
account balance 賬戶余額；賬戶結余
account book 帳簿
account collected in advance 預收款項
account current book 往來帳簿
account of after-acquired property 事后取得的財產報告
account of defaulter 拖欠帳目
account payable 應付帳款
account payee only 只可轉帳；存入收款人賬戶
account receivable 應收帳款
1
account receivable report 應收帳款報表
account statement 結單；賬單；會計財務報表
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；會計與核數程序
Accounting Arrangements 《會計安排》
accounting basis 會計基礎
accounting by Official Receiver 破產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 會計事務部〔庫務署〕
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；帳務交易
accounting treatment 會計處理
accounting year 會計年度
accretion 增值；添加
accrual 應計項目；應累算數目
accrual basis 應計制；權責發(fā)生制
accrual basis accounting 應計制會計；權責發(fā)生制會計
accrue 應累算；應計
accrued benefit 應累算利益
accrued charges 應計費用
accrued cumulative preference share dividend 應累算的累積優(yōu)先股股息
accrued expenses 應累算費用
accrued interest payable 應付利息；應計未付利息
accrued interest receivable 應收利息；應計未收利息
accrued right 累算權益
accruing profit 應累算的利潤
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
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
acquisition of control 取得控制權
acquisition of fixed assets 購置固定資產
acquisition of shell “買殼”
acquisition price 收購價
act of God 天災
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 現貨市場
actual price 現貨價；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 暫定協議；有待復核的協定
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
adjudicated bankrupt 裁定破產人
adjudication fee 裁定費；評定印花稅額手續(xù)費；評估契據費
adjudication of bankruptcy 裁定破產；宣告破產
adjudication of insolvency 裁定無力償還債務
adjusted actual 經調整的實數；調整后的實數
adjusted current assets 經調整的流動資產；調整后的流動資產
adjusted figure 經調整的數字；調整后的數額
adjusted liabilities 經調整的負債；調整后的負債
adjusted loss 經調整的虧損；調整后的虧損
adjusted net admissible assets 經調整的可接納資產凈值；調整后的可接納資產凈值
adjusted profit 經調整的利潤；調整后的利潤
adjusted surplus 經調整的盈余額；調整后的盈余額
adjusted value 經調整的價值；調整后的價值
adjustment 調整；修訂；理算〔保險〕
adjustment centre 調劑中心
adjustment lag 調整過程的時間差距；調整時差
adjustment mechanism 調整機制
adjustment of loss 虧損調整
adjustment process 調整過程；調整程序
adjustment range 調整幅度
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 破產管理
administration order 遺產管理令
administrator 管理人；遺產管理人
administrator of the estate 遺產管理人
admission of debt 債項承認書
admission of proof 接納債權證明
advance 放貸款項；墊付款項；預支款項；預付款項
advance account 暫支帳目；預付款賬戶
advance compensation 預付補償金
advance from shareholder 股東墊款
advance pending reimbursement 預支以待日后付還
advanced economy 先進經濟體系
advancement 預付；預付財產
advances warrant 墊款令
advancing 貸出
adverse balance 逆差