A: NN11}
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F "!`X#
A share A股;甲类股份 A(NEWO
abatement of tax 减税;减扣免税额 %]!?{U\*k
ABN AMRO Bank N.V. 荷兰银行 GRy4cb2
above-the-line expenditure 线上项目支出;经常预算支出 GBW 7Y
above-the-line receipt 线上项目收入;经常预算收入 @BXaA0F4
ABSA Asia Limited 南非联合亚洲有限公司 `BpCRKTG
absolute change 绝对数值变更 s<,"Hsh^CR
absolute expenditure 实际开支 .T{U^0 )
absolute guideline figure 绝对准则数字 C`pan /t
absolute interest 绝对权益 418gcg6)
absolute order of discharge 绝对破产解除令 Rd0?zEKV
absolute profit margin 绝对利润幅度 }FZp840
absolute value 实值;绝对值 6kC)\uy
absolutely vested interest 绝对既得权益 =^by0E2
absorbed cost 已吸收成本;已分摊成本 i6F P[6H1
absorption 吸收;分摊;合并 Nl=+.d6Qo
absorption rate 吸收率;摊配率;分摊率 pRmE ryR(U
ACB Finance Limited 亚洲商业财务有限公司 .C6gl]6y@
acceptable form of reciprocity 合理的互惠条件 E tdd\^
acceptable rate 适当利率;适当汇率 X!m;uJZp
acceptance agreement 承兑协议 /%;/pi
acceptance for honour 参加承兑
[-QK$~[ g
acceptor 承兑人;接受人;受票人
R
e{ej
acceptor for honour 参加承兑人 4@gl4&<h
accident insurance 意外保险 -^0KE/
Accident Insurance Association of Hong Kong 香港意外保险公会 )|Jr|8
accident insurance scheme 意外保险计划 ,~iFEaV+
accident year basis 意外年度基准 g*^wF?t'T
accommodation 通融;贷款 (Y&R0jt
accommodation bill 通融票据;空头票据 [&fWF~D-p<
accommodation party 汇票代发人 \/pV
cR
account balance 帐户余额;帐户结余 m[{nm95QZ
account book 帐簿 =\*S'Ded
account collected in advance 预收款项 aL{EkiR
account current book 往来帐簿 /oB K&r[(
account of after-acquired property 事后取得的财产报告 ]D?oQ$q7
account of defaulter 拖欠帐目 rC=f#YjR
account payable 应付帐款 jjNxatAN
account payee only [A/C payee only] 只可转帐;存入收款人帐户 (]oFB$
account receivable 应收帐款 s9=pV4fA~w
account receivable report 应收帐款报表 H#_}^cGPR=
account statement 结单;帐单;会计财务报表 f.sPE8#3=
account title 帐户名称;会计科目 l8eT{!4
accountant's report 会计师报告 {3jm%ex
Accountant's Report Rules 会计师报告规则 N IO;
accounting and auditing procedure 会计与审计程序;会计与核数程序 S`iM.;|`O
Accounting Arrangements 《会计安排》 U. NeK{
accounting basis 会计基础 Tm0?[[3hC
accounting by Official Receiver 破产管理署署长呈交的帐目 J*/$ywI
Accounting Circular 《会计通告》 <ihhV e
accounting class 会计类别 I):m6y@
accounting date 记帐日期;会计结算日期 |P^ikx6f5
accounting for money 款项核算 Hd
Do
Accounting Officer 会计主任 ^a: Saq-}
accounting period 会计报告期;会计期 @fUX)zm>
accounting policy 会计政策;会计方针 :+kg4v&r
accounting practice 会计惯例 r@\,VD6J
accounting principle 会计准则 ,!xz*o+#@
accounting record 会计记录 # r2$ZCo3o
accounting report 会计报告 ~]jx
+6k]
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qFB9,cUqh
Accounting Society of China 中国会计学会 aU,0gvI(}
accounting statement 会计报表 Q3'(f9
x
accounting system 会计制度;会计系统 1v+JCOy
accounting transaction 会计事项;帐务交易 q_OY sg
accounting treatment 会计处理 5VCMpy
accounting year 会计年度 N^)<)?
accretion 增值;添加 6yV5Yjs
accrual 应计项目;应累算数目 |s)VjS4@
accrual basis 应计制;权责发生制 yL^M~lws
accrual basis accounting 应计制会计;权责发生制会计 o;
Hd W
accrue 应累算;应计 Nn~tb2\vk
accrued benefit 应累算利益 v)X[gt
tf
accrued charges 应计费用 T9&,v<f
accrued cumulative preference share dividend 应累算的累积优先股股息 n3-GnVC][
accrued expenses 应累算费用 ZdJVs/33Vn
accrued interest payable 应付利息;应计未付利息 )m$1al
accrued interest receivable 应收利息;应计未收利息 9u-M! $
accrued right 累算权益 5pN08+
accruing profit 应累算的利润 eP-R""uPw
accumulated fiscal reserve 累积财政储备 !07FsPI#{
accumulated profit 累积利润;滚存溢利 Iqe=#hUFe!
accumulated reserve 累积储备 VuYWb)@
accumulation of surplus income 累积收益盈余 z/Mhu{ttL
acquired assets 既得资产 A,-[/Z K/
acquisition 收购;购置;取得 I
eqWR4Y
acquisition cost 购置成本 W
HdqO8
acquisition expenses 购置费用 ==r?
acquisition of 100% interest 收购全部股权 g~i''lng
acquisition of control 取得控制权 8 RzF].)
acquisition of fixed assets 购置固定资产 FcJ
.)U
acquisition of shell “买壳” KBUAdpU8
acquisition price 收购价 `&"H*
Ie
act of God 天灾 N7Z(lI|a;
acting partner 执事合伙人 S|z(
active market 买卖活跃的市场;交投畅旺的市场;旺市 Q}k_#w
active partner 积极参与的合伙人 ,& \&::R
active trading 交投活跃 ]e#,\})Br
actual circulation 实际流通 m,kvEQ3
actual cost 实际成本 <Bob#Tf
~
actual expenditure 实际开支;实际支出 N`L'
4v)
actual income 实际入息;实际收入;实际收益 sk%:Sp
actual market 现货市场
4`EvEv$i
actual price 现货价;实际价格 9>}(]T
actual profit 实际利润 .yHHogbt
actual quotation 实盘;实际价位;实际报价 iYmzk?U
actual year basis 按实际年度计算 {U+9,6.`
actuals 实货 c=jTs+h'
actuarial investigation 精算调查 ZQJw2LA gO
actuarial principle 精算原则 S|=rF<]my
actuarial report 精算师报告 O
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Actuarial Society of Hong Kong 香港精算学会 T{ v<