【正文】 行擔(dān)保bank lending 銀行貸款bank liquidity 銀行流動資金bank loan 銀行貸款Bank Melli Iran 伊朗國家銀行bank note 銀行紙幣；鈔票bank note handling fee 處理紙幣的手續(xù)費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（亞洲）銀行有限公司Bank of America NT amp。s certificate 核數(shù)師證明書；審計師證明書auditor39。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(shù)程序Accounting Arrangements 《會計安排》accounting basis 會計基礎(chǔ)accounting by Official Receiver 破產(chǎn)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(jié)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(zhǔn)則accounting record 會計記錄accounting report 會計報告Accounting Services Branch [Treasury] 會計事務(wù)部〔庫務(wù)署〕Accounting Society of China 中國會計學(xué)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(wù)交易accounting treatment 會計處理accounting year 會計年度accretion 增值；添加accrual 應(yīng)計項目；應(yīng)累算數(shù)目accrual basis 應(yīng)計制；權(quán)責(zé)發(fā)生制accrual basis accounting 應(yīng)計制會計；權(quán)責(zé)發(fā)生制會計accrue 應(yīng)累算；應(yīng)計accrued benefit 應(yīng)累算利益accrued charges 應(yīng)計費用accrued cumulative preference share dividend 應(yīng)累算的累積優(yōu)先股股息accrued expenses 應(yīng)累算費用accrued interest payable 應(yīng)付利息；應(yīng)計未付利息accrued interest receivable 應(yīng)收利息；應(yīng)計未收利息accrued right 累算權(quán)益accruing profit 應(yīng)累算的利潤accumulated fiscal reserve 累積財政儲備accumulated profit 累積利潤；滾存溢利accumulated reserve 累積儲備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 實際流通actual cost 實際成本actual expenditure 實際開支；實際支出actual ine 實際入息；實際收入；實際收益actual market 現(xiàn)貨市場actual price 現(xiàn)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(diào)查actuarial principle 精算原則actuarial report 精算師報告Actuarial Society of Hong Kong 香港精算學(xué)會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(guān)稅additional allowance 額外免稅額additional amount for unexpired risk 未過期風(fēng)險的額外款額additional assessable profit 補加應(yīng)評稅利潤additional assessment 補加評稅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 補加稅罰款；補加稅款A(yù)dditional 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(chǎn)adjudicated bankrupt 裁定破產(chǎn)人adjudication fee 裁定費；評定印花稅額手續(xù)費；評估契據(jù)費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)整的實數(shù)；調(diào)整后的實數(shù)adjusted current assets 經(jīng)調(diào)整的流動資產(chǎn)；調(diào)整后的流動資產(chǎn)adjusted 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)整的價值；調(diào)整后的價值adjustment 調(diào)整；修訂；理算〔保險〕adjustment centre 調(diào)劑中心adjustment lag 調(diào)整過程的時間差距；調(diào)整時差adjustment mechanism 調(diào)整機制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 行政費用administration fee 手續(xù)費；行政費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 債項承認(rèn)書admission of proof 接納債權(quán)證明advance 放貸款項；墊付款項；預(yù)支款項；預(yù)付款項advance account 暫支帳目；預(yù)付款帳戶advance pensation 預(yù)付補償金advance from shareholder 股東墊款advance pending reimbursement 預(yù)支以待日后付還advanced economy 先進經(jīng)濟體系advancement 預(yù)付；預(yù)付財產(chǎn)advances warrant 墊款令advancing 貸出adverse balance 逆差adverse exchange 逆匯advertisement addressed to shareholders 在報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〔證券及期貨事務(wù)監(jiān)察委員會〕Advisory Committee on Diversification 經(jīng)濟多元化諮詢委員會affidavit 誓章；遺產(chǎn)申報誓章affidavit of no receipt 述明無收款的誓章affiliate 聯(lián)號；聯(lián)營公司；附屬公司affiliated pany 附屬公司；聯(lián)號；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 代理機構(gòu)的開支agency fee 代理費Agency Law 《代理法》agent 代理人；承銷人agent of pany 公司代理人agent39。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 線上項目支出；經(jīng)常預(yù)算支出abovetheline receipt 線上項目收入；經(jīng)常預(yù)算收入ABSA Asia Limited 南非聯(lián)合亞洲有限公司absolute change 絕對數(shù)值變更absolute expenditure 實際開支absolute guideline figure 絕對準(zhǔn)則數(shù)字absolute interest 絕對權(quán)益absolute order of discharge 絕對破產(chǎn)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(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(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account current book 往來帳簿account of afteracquired property 事后取得的財產(chǎn)報告account of defaulter 拖欠帳目account payable 應(yīng)付帳款account payee only [A/C