A share Ａ股；甲类股份
abatement1 of tax 减税；减扣免税额
ABN AMRO Bank N.V. 荷兰银行
above-the-line expenditure2 线上项目支出；常常预算支出
above-the-line receipt 线上项目收入；常常预算收入
ABSA Asia Limited 南非联合亚洲公司
absolute change 绝对数值变更
absolute expenditure 实质开支
absolute guideline figure 绝对准则数字
absolute interest 绝对权益
absolute order of discharge 绝对破产解除令
absolute profit margin3 绝对收益幅度
absolute value 实值；绝对值
absolutely vested interest 绝对既得权益
absorbed cosplayt 已吸收获本；已分摊本钱
absorption 吸收；分摊；合并
absorption rate 吸收率；摊配率；分摊率
ACB Finance Limited 亚洲商业财务公司
acceptable form of reciprocity 适当的互惠条件
acceptable rate 适合利率；适合汇率
acceptance agreement 承兑协议
acceptance for honour 参加承兑
acceptor 承兑人；同意人；受票人
acceptor for honour 参加承兑人
accident insurance 意料之外保险
Accident Insurance Association of Hong Kong 香港意料之外保险公会
accident insurance scheme 意料之外保险计划
accident year basis 意料之外年度基准
accommodation 通融；贷款
accommodation bill 通融票据；空头票据
accommodation party 汇票代发人
account balance 帐户余额；帐户结余
account book 帐簿
account collected in advance 预收款项
account current book 往来帐簿
account of after-acquired property 事后获得的财产报告
account of defaulter 拖欠帐目
account payable4 应对帐款
account payee only [A/C payee only] 只可转帐；存入收款人帐户
account receivable 应收帐款
account receivable report 应收帐款报表
account statement 结单；帐单；会计财务报表
account title 帐户名字；会计科目
accountant's report 会计师报告
Accountant's Report Rules 会计师报告规则
accounting5 and auditing6 procedure 会计与审计程序；会计与核数程序
Accounting Arrangements 《会计安排》
accounting basis 会计基础
accounting by Official Receiver 破产管理署署长呈交的帐目
Accounting Circular 《会计通告》
accounting class 会计类别
accounting date 记帐日期；会计结算日期
accounting for money 款项核算
Accounting Officer 会计主任
accounting period 会计报告期；会计期
accounting policy 会计政策；会计方针
accounting practice 会计惯例
accounting principle 会计准则
accounting record 会计记录
accounting report 会计报告
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Accounting Society of China 中国会计掌握
accounting statement 会计报表
accounting system 会计规范；会计系统
accounting transaction 会计事情；帐务买卖
accounting treatment 会计处置
accounting year 会计年度
accretion7 增值；添加
accrual8 应计项目；应累算数目
accrual basis 应计制；权责发生制
accrual basis accounting 应计制会计；权责发生制会计
accrue9 应累算；应计
accrued10 benefit 应累算利益
accrued charges 应计成本
accrued cumulative11 preference share pidend12 应累算的累积优先股股息
accrued expenses 应累算成本
accrued interest payable 应对利息；应计未付利息
accrued interest receivable 应收利息；应计未收利息
accrued right 累算权益
accruing13 profit 应累算的价值
accumulated fiscal14 reserve 累积财政储备
accumulated profit 累积收益；滚存溢利
accumulated reserve 累积储备
accumulation of surplus income 累积收益盈余
acquired assets 既得资产
acquisition 回收；购置；获得
acquisition cosplayt 购置本钱
acquisition expenses 购置成本
acquisition of 100% interest 回收全部股权
acquisition of control 获得控制权
acquisition of fixed15 assets 购置固定资产
acquisition of shell 买壳
acquisition price 回收价
act of God 天灾
acting16 partner 执事合作伙伴
active market 交易活跃的市场；交投畅旺的市场；旺市
active partner 积极参与的合作伙伴
active trading 交投活跃
actual circulation 实质流通
actual cosplayt 实质本钱
actual expenditure 实质开支；实质支出
actual income 实质入息；实质收入；实质收益
actual market 现货市场
actual price 现货价；实质价格
actual profit 实质收益
actual quotation17 实盘；实质价格；实质价格
actual year basis 按实质年度计算
actuals 实货
actuarial investigation18 精算调查
actuarial principle 精算原则
actuarial report 精算师报告
Actuarial Society of Hong Kong 香港精算掌握
actuarial valuation 精算师估值
actuary 精算师
ad referendum agreement 暂定协议；有待覆核的协定
ad valorem duty 从价税；按值征税
ad valorem duty system 从价税制
ad valorem fee 从价费
ad valorem tariff19 从价关税
additional allowance 额外免税额
additional amount for unexpired risk 未过期风险的额外款额
additional assessable profit 补加应评税收益
additional assessment20 补加评税
additional commitment 额外承担
additional commitment vote 额外承担拨款
additional dependent grandparent allowance 供养祖爸爸妈妈或外祖爸爸妈妈额外免税额
additional dependent parent allowance 供养爸爸妈妈额外免税额
additional provision 额外拨款
additional stamp duty 附加印花税
additional tax 补加税罚款；补加税款
Additional Tax Demand Note 缴纳补加税罚款公告书；缴纳补加税款公告书
adjudged bankrupt 被裁定破产
adjudicated bankrupt 裁定破产人
adjudication fee 裁定费；评定印花税额手续费；评估契据费
adjudication of bankruptcy 裁定破产；宣告破产
adjudication of insolvency 裁定无力偿还债务
adjusted actual 经调整的实数；调整后的实数
adjusted current assets 经调整的流动资产；调整后的流动资产
adjusted figure 经调整的数字；调整后的数额
adjusted liabilities 经调整的负债；调整后的负债
adjusted loss 经调整的亏损；调整后的亏损
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
adjusted profit 经调整的价值；调整后的价值
adjusted surplus 经调整的盈余额；调整后的盈余额
adjusted value 经调整的价值；调整后的价值
adjustment 调整；修订；理算〔保险〕
adjustment centre 调剂中心