【正文】 d 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(fù)債；調(diào)整后的負(fù)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(jià)值；調(diào)整后的價(jià)值adjustment 調(diào)整；修訂；理算〔保險(xiǎn)〕adjustment centre 調(diào)劑中心adjustment lag 調(diào)整過程的時(shí)間差距；調(diào)整時(shí)差adjustment mechanism 調(diào)整機(jī)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 [Hong Kong Monetary Authority] 行政處〔香港金融管理局〕administration expenses 行政費(fèi)用administration fee 手續(xù)費(fèi)；行政費(fèi)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(xiàng)承認(rèn)書admission of proof 接納債權(quán)證明advance 放貸款項(xiàng)；墊付款項(xiàng)；預(yù)支款項(xiàng)；預(yù)付款項(xiàng)advance account 暫支帳目；預(yù)付款帳戶advance pensation 預(yù)付補(bǔ)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(jìn)經(jīng)濟(jì)體系advancement 預(yù)付；預(yù)付財(cái)產(chǎn)advances warrant 墊款令advancing 貸出adverse balance 逆差adverse exchange 逆匯advertisement addressed to shareholders 在報(bào)章刊登的致股東通告advice for collection 托收通知書advice of drawing 提款通知書；匯票通知書advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 諮詢委員會(huì)〔證券及期貨事務(wù)監(jiān)察委員會(huì)〕Advisory Committee on Diversification 經(jīng)濟(jì)多元化諮詢委員會(huì)affidavit 誓章；遺產(chǎn)申報(bào)誓章affidavit of no receipt 述明無收款的誓章affiliate 聯(lián)號(hào)；聯(lián)營公司；附屬公司affiliated pany 附屬公司；聯(lián)號(hào)；聯(lián)營公司affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕affordability 負(fù)擔(dān)能力African Development Bank [AfDB] 非洲開發(fā)銀行afteracquired property 事后取得的財(cái)產(chǎn)afterhours dealing 市后交易aftertax profit 稅后盈利；稅后利潤；稅后溢利agency agreement 代理協(xié)議agency expenses 代理機(jī)構(gòu)的開支agency fee 代理費(fèi)Agency Law 《代理法》agent 代理人；承銷人agent of pany 公司代理人agent39。會(huì)計(jì)英語中英對(duì)照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)偝杀綼bsorption 吸收；分?jǐn)?；合并absorption rate 吸收率；攤配率；分?jǐn)偮蔄CB 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 aftera