A: Z,!Rj7wZ
&)wQ|{P~k
A share A股;甲类股份 fc
M~4yP?
abatement of tax 减税;减扣免税额 Sd{>(YWx~
ABN AMRO Bank N.V. 荷兰银行 {i=qx#2X?H
above-the-line expenditure 线上项目支出;经常预算支出 l jNd!RaB
above-the-line receipt 线上项目收入;经常预算收入 wi&m(f(~
ABSA Asia Limited 南非联合亚洲有限公司 WjA)0HL(
absolute change 绝对数值变更 :@pmgp
absolute expenditure 实际开支 &^z~wJ,]
absolute guideline figure 绝对准则数字 )2R:P`
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absolute interest 绝对权益 Z3I<
absolute order of discharge 绝对破产解除令 n9)/(
=)>*
absolute profit margin 绝对利润幅度 V57^0^Zp`
absolute value 实值;绝对值 nc
`[f y|}
absolutely vested interest 绝对既得权益 Lrz>00(*4
absorbed cost 已吸收成本;已分摊成本 {gJOc,U4b
absorption 吸收;分摊;合并 ov?>ALRg
absorption rate 吸收率;摊配率;分摊率 H
aturg
ACB Finance Limited 亚洲商业财务有限公司 A
o0F? 2|
acceptable form of reciprocity 合理的互惠条件 h88
3pe=
acceptable rate 适当利率;适当汇率 oW-luC+
acceptance agreement 承兑协议 >SccoI
acceptance for honour 参加承兑 H1q>UU:
acceptor 承兑人;接受人;受票人 jtd{=[STU
acceptor for honour 参加承兑人 or(Z-8a_
accident insurance 意外保险 'a4xi0**I
Accident Insurance Association of Hong Kong 香港意外保险公会 }B"kJNxV
accident insurance scheme 意外保险计划 _7 n+j
accident year basis 意外年度基准 ]0\8g=KK
accommodation 通融;贷款 FzW(An&x2
accommodation bill 通融票据;空头票据 T8ZsuKio]
accommodation party 汇票代发人 96 C|R
account balance 帐户余额;帐户结余 8pPAEf
account book 帐簿 Bm^vKzp
account collected in advance 预收款项 Vj`9j. 5
account current book 往来帐簿 Yj;$hV8j(
account of after-acquired property 事后取得的财产报告 A/GEDG
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account of defaulter 拖欠帐目 6n<:ph,h;
account payable 应付帐款 V}3.K\7
account payee only [A/C payee only] 只可转帐;存入收款人帐户 _sw,Y!x%dF
account receivable 应收帐款 pnVtjWrbG
account receivable report 应收帐款报表 R$v{ p[
account statement 结单;帐单;会计财务报表 $S6AqUk$
account title 帐户名称;会计科目 k~:B3p
accountant's report 会计师报告 U+nwLxe'
Accountant's Report Rules 会计师报告规则 Ib]{rmaP
accounting and auditing procedure 会计与审计程序;会计与核数程序 V5M_N;h
Accounting Arrangements 《会计安排》 t R*JM$T
accounting basis 会计基础 x"*u98&3
accounting by Official Receiver 破产管理署署长呈交的帐目 ?e yo2:-$
Accounting Circular 《会计通告》 TVYO`9:CW
accounting class 会计类别 rW!P
~yk
accounting date 记帐日期;会计结算日期 Z1*y$=D?3[
accounting for money 款项核算 ~,dj)x
3M
Accounting Officer 会计主任 ba|~B8rII[
accounting period 会计报告期;会计期 Av7bp[OD
accounting policy 会计政策;会计方针 z[V|W
accounting practice 会计惯例 eBG7]u,Q
accounting principle 会计准则 pbAQf3
accounting record 会计记录 =XyK/$
accounting report 会计报告 K+PzTGWq^
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~[l2"@
Accounting Society of China 中国会计学会 OyFBM>6gh
accounting statement 会计报表 7@MVIn
V9
accounting system 会计制度;会计系统 Trm)7B*
accounting transaction 会计事项;帐务交易 R)ejIKtY
accounting treatment 会计处理 pX|\J>u)
accounting year 会计年度 6Kg
lp\2
accretion 增值;添加 fq_ 6xs
accrual 应计项目;应累算数目 )}vQ?n[:'
accrual basis 应计制;权责发生制 Rm"lRkY4I[
accrual basis accounting 应计制会计;权责发生制会计 NSj}?hz
accrue 应累算;应计 IZniRd;
accrued benefit 应累算利益 =]&R6P>
accrued charges 应计费用 ;?bRRW
accrued cumulative preference share dividend 应累算的累积优先股股息 8gr&{-5
accrued expenses 应累算费用 1z0&+ C3z
accrued interest payable 应付利息;应计未付利息 r(0I>|u
accrued interest receivable 应收利息;应计未收利息 >\%44ba6
accrued right 累算权益 U3az\
E)HV
accruing profit 应累算的利润 }[$ C=|>
accumulated fiscal reserve 累积财政储备 n SmYa7
accumulated profit 累积利润;滚存溢利 ,NPU0IDG>
accumulated reserve 累积储备 lD.PNwM
accumulation of surplus income 累积收益盈余 ^=}~
acquired assets 既得资产 hekAics6S
acquisition 收购;购置;取得 8&f}GdZh
acquisition cost 购置成本 6D6=5!l
acquisition expenses 购置费用 pNCk~OM
acquisition of 100% interest 收购全部股权 rN8 ZQiJC
acquisition of control 取得控制权 |l`X]dsfQ
acquisition of fixed assets 购置固定资产 XBdC/DM[
acquisition of shell “买壳” -9\O$ I-3
acquisition price 收购价 vUY?Eb[
act of God 天灾 }|&