【正文】 s undertaking 銀行承諾 Banking Advisory Committee 銀行業(yè)務(wù)諮詢委員會(huì) Banking and Moary Section [Financial Services Bureau] 銀行及金融組〔財(cái)經(jīng)事務(wù)局〕 banking business 銀行業(yè)務(wù) Banking (Code of Conduct) Guidelines 1986, The 《一九八六年銀行業(yè)（行為守則）指引》 Banking Development Division [Hong Kong Moary Authority] 銀行業(yè)拓展處〔香港金融管理局〕 banking facility 銀行融資；銀行服務(wù) banking licence 銀行牌照 Banking Policy Department [Hong Kong Moary Authority] 銀行政策部〔香港金融管理局〕 Banking Policy Division [Hong Kong Moary Authority] 銀行政策處〔香港金融管理局〕 Banking Supervision Department [Hong Kong Moary Authority] 銀行監(jiān)理部〔香港金融管理局〕 Banking Supervision Division [Hong Kong Moary Authority] 銀行監(jiān)理處〔香港金融管理局〕 Banking Supervision Review Committee 銀行監(jiān)管檢討委員會(huì) banking supervisory authority 銀行監(jiān)管當(dāng)局 banking system 銀行體系 bankrelated broker 與銀行有關(guān)的經(jīng)紀(jì) bankrupt 破產(chǎn)；破產(chǎn)人 bankruptcy court 破產(chǎn)法庭 Bankruptcy Estates Account 破產(chǎn)人產(chǎn)業(yè)帳戶 bankruptcy notice 破產(chǎn)通知書 bankruptcy order 破產(chǎn)令 bankruptcy petition 破產(chǎn)呈請(qǐng)書 bankruptcy proceeding 破產(chǎn)法律程序 bank39。 1 A: A share Ａ股；甲類股份 abatement of tax 減稅；減扣免稅額 ABN AMRO Bank . 荷蘭銀行 abovetheline expenditure 線上項(xiàng)目支出；經(jīng)常預(yù)算支出 abovetheline 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? absorption 吸收；分?jǐn)偅缓喜? absorption rate 吸收率；攤配率；分?jǐn)偮? 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) acmodation 通融；貸款 acmodation bill 通融票據(jù)；空頭票據(jù) acmodation 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 往來帳簿 account of afteracquired 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 accountant39。s buying rate 銀行買價(jià) bank39。s record 銀行記錄 Bankers Trust Company 美國信孚銀行 banker39。s report 會(huì)計(jì)師報(bào)告 Accountant39。s selling rate 銀行賣價(jià) Banque Nationale de Paris 法國國家巴黎銀行 Banque Worms 法安銀行 Barclays Bank plc 柏克萊國際銀行 bargain hunting 趁低吸納；在低價(jià)位購入 Barings crisis 霸菱危機(jī) base 基數(shù)；基值；基準(zhǔn)；基礎(chǔ) base cost 基準(zhǔn)費(fèi)用 base date 基準(zhǔn)日期；基日 base index 基本指數(shù) base of valuation 估值基準(zhǔn) base period 基期；評(píng)稅基期 base rate 基本利率；基本匯率 base year 基準(zhǔn)年；基年 baseline 基線 baseline expenditure 基線開支 baselineplus forecast 基線開支及額外開支預(yù)測 baseweighted Laspeyres index 基本加權(quán)的拉斯佩爾指數(shù) baseyear average price 基年平均價(jià)格 basic allowance 基本免稅額 basic personal allowance 基本個(gè)人免稅額 basic salary 基本薪金；底薪 basic value 基本值 basic wage 基本工資；底薪 basis 標(biāo)準(zhǔn)；基準(zhǔn)；差價(jià)〔有價(jià)證券〕 basis of assessment 評(píng)稅標(biāo)準(zhǔn)；評(píng)稅根據(jù) basis of consolidation 帳項(xiàng)綜合算法 basis of valuation of property 財(cái)產(chǎn)估價(jià)準(zhǔn)則 Basle Agreement 《巴塞爾協(xié)議》 Basle Capital Accord 《巴塞爾資本協(xié)定》 Basle capital adequacy requirement 巴塞爾資產(chǎn)充足要求 Basle Committee 巴塞爾委員會(huì) Basle Committee on Banking Supervision 巴塞爾銀 10 行監(jiān)管委員會(huì) Basle Committee39。s order 銀行付款委托書；銀行本票 banker39。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〔庫務(wù)署〕 Accounting Society of China 中國會(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 accumulated fiscal reserve 累積財(cái)政儲(chǔ)備 accumulated profit 累積利潤；滾存溢利 2 accumulated reserve 累積儲(chǔ)備 accumulation of surplus ine 累積收益盈余 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(fèi)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(jià) 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(shí)際流通 actual cost 實(shí)際成本 actual expenditure 實(shí)際開支；實(shí)際支出 actual ine 實(shí)際入息；實(shí)際收入；實(shí)際收益 actual market 現(xiàn)貨市場 actual price 現(xiàn)貨價(jià)；實(shí)際價(jià)格 actual profit 實(shí)際利潤 actual quotation 實(shí)盤；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 未過期風(fēng)險(xiǎn)的額外款額 additional assessable profit 補(bǔ)加應(yīng)評(píng)稅利潤 additional assessment 補(bǔ)加評(píng)稅 additional mitment 額外承擔(dān) additional mitment vote 額外承擔(dān)撥款 additional dependent g