A: Ht|No
2 Pn
A share A股;甲类股份 C9>tj=yEY
abatement of tax 减税;减扣免税额 0Ou;MU*v
ABN AMRO Bank N.V. 荷兰银行 Lh.?G#E M
above-the-line expenditure 线上项目支出;经常预算支出 8?#4<4Ql8
above-the-line receipt 线上项目收入;经常预算收入 aHx(~&hRcL
ABSA Asia Limited 南非联合亚洲有限公司 17g\XC@ Cl
absolute change 绝对数值变更 cr Hd$~q,
absolute expenditure 实际开支 [mX/]31
absolute guideline figure 绝对准则数字 O|j(CaF
absolute interest 绝对权益 ))f%3_H
absolute order of discharge 绝对破产解除令 F0h`>{1%
absolute profit margin 绝对利润幅度 LdxrS5
absolute value 实值;绝对值 A_3V1<
J`]
absolutely vested interest 绝对既得权益 U5Say3r
absorbed cost 已吸收成本;已分摊成本 dU%Q=r8R
absorption 吸收;分摊;合并 IGz92&y
absorption rate 吸收率;摊配率;分摊率 pJ35M
ACB Finance Limited 亚洲商业财务有限公司 |hms'n0
acceptable form of reciprocity 合理的互惠条件 vW,dJ[N6jm
acceptable rate 适当利率;适当汇率 |@#37
acceptance agreement 承兑协议 >PdYQDyVS
acceptance for honour 参加承兑 3\_ae2GW
acceptor 承兑人;接受人;受票人 5u
+U^D
acceptor for honour 参加承兑人 Pf&\2_H3s9
accident insurance 意外保险 }= OI (Wy
Accident Insurance Association of Hong Kong 香港意外保险公会 w@w(AFV9/
accident insurance scheme 意外保险计划 Ay\=&4dv
accident year basis 意外年度基准 `B6~KZ
accommodation 通融;贷款 R~OameRR
accommodation bill 通融票据;空头票据 g-`HKoKe
accommodation party 汇票代发人 y)iT-$bQ
account balance 帐户余额;帐户结余 qgREkb0
account book 帐簿 H]&a}WQ_
account collected in advance 预收款项 G"w
?{W@
account current book 往来帐簿 !$&k@#v:
account of after-acquired property 事后取得的财产报告 sq
`f?
tA?
account of defaulter 拖欠帐目 4CA(` _i~
account payable 应付帐款 Yd]y`J?#
account payee only [A/C payee only] 只可转帐;存入收款人帐户 i#Tm] ++
account receivable 应收帐款 ):"Z7~j=
account receivable report 应收帐款报表 S o>P)d$8+
account statement 结单;帐单;会计财务报表 >iD&n4TK
account title 帐户名称;会计科目 7<{g
+Q~7*
accountant's report 会计师报告 m(MPVY<X
Accountant's Report Rules 会计师报告规则 CqW:m*c
accounting and auditing procedure 会计与审计程序;会计与核数程序 `x=W)o
}
Accounting Arrangements 《会计安排》 `-a](0QU
accounting basis 会计基础 AX6z4G
accounting by Official Receiver 破产管理署署长呈交的帐目 7|4t;F!
Accounting Circular 《会计通告》 ~uqpF-.
accounting class 会计类别 k#mQLv
accounting date 记帐日期;会计结算日期 GJ YXCi
accounting for money 款项核算 n0|oV(0FE
Accounting Officer 会计主任 h|
q!Qsnj'
accounting period 会计报告期;会计期 5(
BB`)
accounting policy 会计政策;会计方针 MmUtBT
accounting practice 会计惯例 {Up@\M
accounting principle 会计准则 hP1}Do
accounting record 会计记录 j{k]8sI,H]
accounting report 会计报告 nnr
g^F
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #E35%7*
Accounting Society of China 中国会计学会 D7q%rO|F'
accounting statement 会计报表 qKoD*cl)Za
accounting system 会计制度;会计系统 Vl=!^T}l+
accounting transaction 会计事项;帐务交易 q\+khy,k
accounting treatment 会计处理 hcWYz
accounting year 会计年度 ['9awgkr/
accretion 增值;添加 <dzfD;
accrual 应计项目;应累算数目 G@s]HJ:
accrual basis 应计制;权责发生制 fTQ_miAlP
accrual basis accounting 应计制会计;权责发生制会计 .Up\ 0|b
accrue 应累算;应计 2.''Nt6|
accrued benefit 应累算利益 VVY#g%(K
accrued charges 应计费用 zadn`B#2
accrued cumulative preference share dividend 应累算的累积优先股股息 $ =
uz
accrued expenses 应累算费用 h#_KO-#.[
accrued interest payable 应付利息;应计未付利息 <{$0mUn;s|
accrued interest receivable 应收利息;应计未收利息 5/U|oZM"
accrued right 累算权益 E?$|`<o{|`
accruing profit 应累算的利润 p)_v.D3i
accumulated fiscal reserve 累积财政储备 Fh2$,$
2
accumulated profit 累积利润;滚存溢利 :|j,x7&/{
accumulated reserve 累积储备 y b 7
accumulation of surplus income 累积收益盈余 =&Dt+f&
acquired assets 既得资产 ly,3,ok
acquisition 收购;购置;取得 y"N7r1Pf
acquisition cost 购置成本 SePPI.n
acquisition expenses 购置费用
D,cGW,2Nv
acquisition of 100% interest 收购全部股权 KDx~^OO
acquisition of control 取得控制权 +7yirp~`K
acquisition of fixed assets 购置固定资产 |>w>}w`~
acquisition of shell “买壳” 05$;7xnf(
acquisition price 收购价 &