A: :Awwt0
ug9Ja)1|
A share A股;甲类股份 *~PB
abatement of tax 减税;减扣免税额 /TMVPnvz.
ABN AMRO Bank N.V. 荷兰银行 xA3_W
above-the-line expenditure 线上项目支出;经常预算支出
+~5Lo'^
above-the-line receipt 线上项目收入;经常预算收入 sp\6-*F
ABSA Asia Limited 南非联合亚洲有限公司 (
JbRhcg
absolute change 绝对数值变更 XJ7B?Zg
absolute expenditure 实际开支 OxJHhF
absolute guideline figure 绝对准则数字 >WZ.Dj0n
absolute interest 绝对权益 7!M; ?Y
absolute order of discharge 绝对破产解除令 [G_ ;78
absolute profit margin 绝对利润幅度 (Y~/9a4X
absolute value 实值;绝对值 #wyceEa
absolutely vested interest 绝对既得权益 i+`8$uz
absorbed cost 已吸收成本;已分摊成本 C6e5*S
absorption 吸收;分摊;合并 v[$e{ Dz(
absorption rate 吸收率;摊配率;分摊率 ;~F*2)
ACB Finance Limited 亚洲商业财务有限公司 {QEvc
acceptable form of reciprocity 合理的互惠条件 3o rSk
acceptable rate 适当利率;适当汇率
K3zY-yIco
acceptance agreement 承兑协议 @1j*\gYz
acceptance for honour 参加承兑 (#dR\Di
acceptor 承兑人;接受人;受票人 \; XJ$~>
acceptor for honour 参加承兑人 w"v96%"Y
accident insurance 意外保险 qjRbsD>
Accident Insurance Association of Hong Kong 香港意外保险公会 3cJ'tRsp<
accident insurance scheme 意外保险计划 =ls+vH40&
accident year basis 意外年度基准 -c>3|bo
accommodation 通融;贷款 4zs0+d+
accommodation bill 通融票据;空头票据 \4 b^*`d
accommodation party 汇票代发人 -o/Vp>_UOE
account balance 帐户余额;帐户结余 DcxT6[
account book 帐簿 <SE-:T]sBz
account collected in advance 预收款项 Ja1 `S+
account current book 往来帐簿 V d
J
account of after-acquired property 事后取得的财产报告 HL{aqT2
account of defaulter 拖欠帐目 Yv1yRoDv
account payable 应付帐款 D?BegF
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4l0>['K&{
account receivable 应收帐款 OI Fjc0
account receivable report 应收帐款报表 @Mya|zb
account statement 结单;帐单;会计财务报表 ",~ZO<P
account title 帐户名称;会计科目 LDegJer-v
accountant's report 会计师报告 UK
6x]tE
Accountant's Report Rules 会计师报告规则 EwBrOq`C
accounting and auditing procedure 会计与审计程序;会计与核数程序 /K2[`+-
Accounting Arrangements 《会计安排》 "y8W5R5kL4
accounting basis 会计基础 hrX/,D -c
accounting by Official Receiver 破产管理署署长呈交的帐目 /Igz[P^\9
Accounting Circular 《会计通告》 ?jmL4V2-f
accounting class 会计类别 I*3>>VN
accounting date 记帐日期;会计结算日期 vAP1PQX;
accounting for money 款项核算 ]R~
hzo
Accounting Officer 会计主任 e=##X}4zZ
accounting period 会计报告期;会计期 E!X>
C^
accounting policy 会计政策;会计方针 z}SJ~WY'[
accounting practice 会计惯例 |7K>`
accounting principle 会计准则 BuvnY
accounting record 会计记录 .8'c
c8
accounting report 会计报告 x'-gvbj!
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (e;/Smol
Accounting Society of China 中国会计学会 A p zC
accounting statement 会计报表 E
g&5tAyM
accounting system 会计制度;会计系统 8yIBx%"4MH
accounting transaction 会计事项;帐务交易 r
7R39#
accounting treatment 会计处理 n+
H2cl }
accounting year 会计年度 U
`lp56
accretion 增值;添加 3ylSO73R
accrual 应计项目;应累算数目 ]fDb|s48
accrual basis 应计制;权责发生制 uNEl]Q]<e]
accrual basis accounting 应计制会计;权责发生制会计 id,' + <
accrue 应累算;应计 IT#Li
accrued benefit 应累算利益 p! k~ufU
accrued charges 应计费用 |)d%3s\
accrued cumulative preference share dividend 应累算的累积优先股股息 CY=lN5!J
accrued expenses 应累算费用 { Mf-?_%
accrued interest payable 应付利息;应计未付利息 ,n%b~.$:v5
accrued interest receivable 应收利息;应计未收利息 ~
p'|A}9[/
accrued right 累算权益 bp" @p:
accruing profit 应累算的利润 3{qB<*!p"G
accumulated fiscal reserve 累积财政储备 du0o4~-
accumulated profit 累积利润;滚存溢利 b*tb$F
accumulated reserve 累积储备 e2fv
%
accumulation of surplus income 累积收益盈余 *oLDy1<
acquired assets 既得资产 x4 4V
9-o
acquisition 收购;购置;取得 HS*Y%*
acquisition cost 购置成本 $[Ut])4
~
acquisition expenses 购置费用 {\k }:)
acquisition of 100% interest 收购全部股权 8mOGEx
acquisition of control 取得控制权 K8&) kfyI
acquisition of fixed assets 购置固定资产 -
G7)Y:
acquisition of shell “买壳” UvU@3[fw
acquisition price 收购价 #I MaN%
act of God 天灾 8*Fn02 p
acting partner 执事合伙人 n2_;:=
active market 买卖活跃的市场;交投畅旺的市场;旺市 "J*>g(H53
active partner 积极参与的合伙人 s;l"'6:_
active trading 交投活跃 Z{t `f[
actual circulation 实际流通 FbMtor
actual cost 实际成本 .*n*eeD,
actual expenditure 实际开支;实际支出 }tBw<7fe
actual income 实际入息;实际收入;实际收益 !5h8sD;
actual market 现货市场 g9;s3qXiG
actual price 现货价;实际价格 %TAS4hnu%
actual profit 实际利润 a>-qHX-l
actual quotation 实盘;实际价位;实际报价 X.
Ur`X
actual year basis 按实际年度计算 qnQ".
actuals 实货 /oJ &