【正文】 iquidity 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；審計(jì)師證明書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 買賣活躍的市場(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；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(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)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(rùn)；調(diào)整后的利潤(rùn)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(yíng)公司；附屬公司affiliated pany 附屬公司；聯(lián)號(hào)；聯(lián)營(yíng)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(rùn)；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。一些有用的會(huì)計(jì)術(shù)語(yǔ)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(rùn)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)偅缓喜bsorption 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 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)