【正文】 cost 平均成本 average cost of land production 增辟土地平均成本 average daily turnover 平均每日成交額 average daily wage rate 平均每日工資率 average expenditure pattern 平均開(kāi)支模式 average growth rate 平均增長(zhǎng)率 average fixed assets 固定資產(chǎn)平均凈值 average of relatives 相對(duì)價(jià)格平均數(shù) average price 平均價(jià)格 average propensity to consume 平均消費(fèi)傾向；一般消費(fèi)傾向 average propensity to save 平均儲(chǔ)蓄傾向；一般儲(chǔ)蓄傾向 average rate 平均率 average revenue 平均收入；平均收益 average stock 平均庫(kù)存；平均存貨 average yearly rent 平均年租 avoidance of double taxation 避免雙重課稅 avoidance of tax 避稅 B share Ｂ股；乙類(lèi)股份 BA Asia Limited 美銀亞洲有限公司 BA Finance (Hong Kong) Limited 美銀財(cái)務(wù)（香港）有限公司 back duty 補(bǔ)繳稅款 back tax 補(bǔ)繳稅款 backdoor listing 借殼 上市； 買(mǎi)殼 上市 backtoback credit 對(duì)開(kāi)信貸 backtoback loan 對(duì)銷(xiāo)貸款 backwardation 交割延期費(fèi)〔證券〕；倒價(jià)〔期貨〕；現(xiàn)貨溢價(jià) bad debt 壞帳 bad debt provision 壞 帳準(zhǔn)備 bad year 歉年 bailee 受寄人 Bailiff 執(zhí)達(dá)主任 Bailiff Office 執(zhí)達(dá)主任辦事處 bailment 委托保管 balance 差額；余額；結(jié)余 balance brought down 余額承上 balance brought forward 〔上年度〕結(jié)轉(zhuǎn)；余額承前 balance carried down 余額轉(zhuǎn)下 balance carried forward 〔本年度〕結(jié)轉(zhuǎn)；余 額移后 balance of international indebtedness 國(guó)際借貸差額；國(guó)際借貸平衡表 balance of international payments 國(guó)際收支差額；國(guó)際收支平衡表 balance of payments 國(guó)際收支差額；國(guó)際收支平衡表 Balance of Payments Manual [International Moary Fund] 《國(guó)際收支手冊(cè)》〔國(guó)際貨幣基金組織〕 balance of proceeds 收入余數(shù) balance of trade 貿(mào)易差額 balance sheet 資產(chǎn)負(fù)債表 balance sheet date 結(jié)算日 balance with other banks 存放銀行同業(yè)的結(jié)余 balanced budget 平衡預(yù)算 balancing allowance 結(jié)余免稅額 balancing charge 結(jié)余課稅 Bali International Finance Limited 百達(dá)利財(cái)務(wù)有限公司 Banca Commerciale Italiana . 意大利商業(yè)銀行 Banca Nazionale del Lavoro . 意大利國(guó)家勞工銀行 . Banco di Napoli . 意大利拿玻里銀行 . Bangkok Bank Public Company Limited 盤(pán)谷銀行 bank acceptance 銀行承兌匯票 bank account 銀行帳戶(hù) bank account holder 銀行帳戶(hù)持有人 bank balance 銀行結(jié)余 bank book 銀行存折 bank cashier order 銀行本票 bank code 銀行暗碼 bank draft 銀行匯票 Bank Examiner 銀行審查主任 Bank for International Settlements 國(guó)際結(jié)算銀行 bank guarantee 銀行擔(dān)保 bank lending 銀行貸款 bank liquidity 銀行流動(dòng) 資金 bank loan 銀行貸款 Bank Melli Iran 伊朗國(guó)家銀行 bank note 銀行紙幣；鈔票 bank note handling fee 處理紙幣的手續(xù)費(fèi) bank note lawfully issued 合法發(fā)行的銀行紙幣 bank note payable to bearer on demand 憑票要求付款予持票人的紙幣 bank note transaction 貨幣交易 bank notes rate 現(xiàn)鈔 匯率 Bank of America (Asia) Limited 美國(guó)（亞洲）銀行有限公司 Bank of America NT amp。s certificate 核數(shù)師證明書(shū)；審計(jì)師證明書(shū) auditor39。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(lèi)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 ine 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(mǎi)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(mǎi)賣(mài)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 ine 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 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 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) adju