A: n{m[
j+UG
k%N$eO$
A share A股;甲类股份 {irl}EeyC
abatement of tax 减税;减扣免税额 :2A-;P4
ABN AMRO Bank N.V. 荷兰银行 LiGECqWBa'
above-the-line expenditure 线上项目支出;经常预算支出 3|URlz
above-the-line receipt 线上项目收入;经常预算收入 zE}ry!{
ABSA Asia Limited 南非联合亚洲有限公司 {p(6bsn_#]
absolute change 绝对数值变更 !\Xrl) $j{
absolute expenditure 实际开支 a?W<<9]
absolute guideline figure 绝对准则数字 9:E.Iy
absolute interest 绝对权益 6mIRa(6V
absolute order of discharge 绝对破产解除令 uS xldc
absolute profit margin 绝对利润幅度 ue!4By8T
absolute value 实值;绝对值 1wggYX
absolutely vested interest 绝对既得权益 x IL]Y7HWM
absorbed cost 已吸收成本;已分摊成本 oHu 7<r
absorption 吸收;分摊;合并 /}d)g4\j
absorption rate 吸收率;摊配率;分摊率 o7v9xm+
ACB Finance Limited 亚洲商业财务有限公司 h}oV)z6
acceptable form of reciprocity 合理的互惠条件 =C^4nP-
acceptable rate 适当利率;适当汇率 ZNDjk
acceptance agreement 承兑协议 j4#S/:Q<7
acceptance for honour 参加承兑 ~Hb0)M@y7
acceptor 承兑人;接受人;受票人 vsB3n$2@u
acceptor for honour 参加承兑人 +' .o
accident insurance 意外保险 X#MC|Fzy@
Accident Insurance Association of Hong Kong 香港意外保险公会 dA(+02U/.
accident insurance scheme 意外保险计划 I]91{dq
accident year basis 意外年度基准 ]==S?_.B3n
accommodation 通融;贷款 WBD"d<>'
accommodation bill 通融票据;空头票据
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accommodation party 汇票代发人 ,!^;<UR:
account balance 帐户余额;帐户结余 --7@rxv
account book 帐簿 R:44Gv7
account collected in advance 预收款项
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account current book 往来帐簿 4%SA%]a L1
account of after-acquired property 事后取得的财产报告 A_.}-dzF
account of defaulter 拖欠帐目 =u5( zaBe
account payable 应付帐款 "haJwV6-
account payee only [A/C payee only] 只可转帐;存入收款人帐户 |1+mHp
account receivable 应收帐款 r!p:73L8
account receivable report 应收帐款报表 StLbX?d 6
account statement 结单;帐单;会计财务报表 x^ Y sXzu
account title 帐户名称;会计科目 (~#-J7
accountant's report 会计师报告 *OY
Nx4 k
Accountant's Report Rules 会计师报告规则 Nqbm,s
accounting and auditing procedure 会计与审计程序;会计与核数程序 m9$lOk4/
Accounting Arrangements 《会计安排》 S$GWY^5}{
accounting basis 会计基础 :*tFW~<*b
accounting by Official Receiver 破产管理署署长呈交的帐目 r{Z4ifSl(
Accounting Circular 《会计通告》 [Lid%2O3ZR
accounting class 会计类别 'W p~8}i@
accounting date 记帐日期;会计结算日期 CEI.*Iywu
accounting for money 款项核算 %hRH80W|
Accounting Officer 会计主任 ,#(k|Zztc
accounting period 会计报告期;会计期 {_jbF
J
accounting policy 会计政策;会计方针 }};AV)}J
accounting practice 会计惯例 {"*gX&;~
accounting principle 会计准则 ZBc8^QZ
accounting record 会计记录 p2wDk^$
accounting report 会计报告
A4TW`g_zm
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s)kr=zdyo
Accounting Society of China 中国会计学会 Cuom_+wV&
accounting statement 会计报表 }Q;^C
accounting system 会计制度;会计系统 FBA th
!E
accounting transaction 会计事项;帐务交易 edfb7prfTl
accounting treatment 会计处理 \8Yv}wQ
accounting year 会计年度 kcl Z+E
accretion 增值;添加 i#Z#(D
`m
accrual 应计项目;应累算数目 fRcy$
accrual basis 应计制;权责发生制 *7yrm&@nG
accrual basis accounting 应计制会计;权责发生制会计 TmLfH
d
accrue 应累算;应计 ]/?$DNjCc
accrued benefit 应累算利益 B[7Fq[.mh
accrued charges 应计费用 FOSC#W9E
accrued cumulative preference share dividend 应累算的累积优先股股息 6LzN#g
accrued expenses 应累算费用 >q1rdq
accrued interest payable 应付利息;应计未付利息 8qv>C)~~`
accrued interest receivable 应收利息;应计未收利息 cx*$GaMk
accrued right 累算权益 O
_^Y*!
accruing profit 应累算的利润 Vx=tP.BO]
accumulated fiscal reserve 累积财政储备 UH7FIM7kX
accumulated profit 累积利润;滚存溢利 >u?a#5R:m
accumulated reserve 累积储备 7vB
6IF
accumulation of surplus income 累积收益盈余 :gx]zxK
acquired assets 既得资产 249DAjn+
acquisition 收购;购置;取得 d{c06(#_
acquisition cost 购置成本 $gaGaB
acquisition expenses 购置费用 J L2g!n=
K
acquisition of 100% interest 收购全部股权 HurF4IsHk
acquisition of control 取得控制权 m=D9V-P
acquisition of fixed assets 购置固定资产 m/aA
q8
acquisition of shell “买壳” cwI3
ANV
acquisition price 收购价 Ak,T{;rD
act of God 天灾 tx}=c5
acting partner 执事合伙人 /k=krAz.
active market 买卖活跃的市场;交投畅旺的市场;旺市 X->` ~-aj
active partner 积极参与的合伙人 9&OhCrxW-
active trading 交投活跃 NrfAr}v'E
actual circulation 实际流通 ?q}:ojrs1
actual cost 实际成本 md/NMC
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actual expenditure 实际开支;实际支出 dY.NQ1@"
actual income 实际入息;实际收入;实际收益 'F Cmbry
actual market 现货市场 !+3nlG4cw
actual price 现货价;实际价格 (Cbm*VL
actual profit 实际利润 94u~:'t>V
actual quotation 实盘;实际价位;实际报价 2%~+c|TH.)
actual year basis 按实际年度计算 #8a k=lL
actuals 实货 CjmF2[|
actuarial investigation 精算调查 &