【正文】 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 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A(yù)dditional Tax Demand Note 繳納補(bǔ)加稅罰款通知書；繳納補(bǔ)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(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)adjuste