A: oA^
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)eVDp,.^
A share A股;甲类股份 >WG91b<Xq
abatement of tax 减税;减扣免税额 ]0nC;|]@Lx
ABN AMRO Bank N.V. 荷兰银行 RAJ|#I1
above-the-line expenditure 线上项目支出;经常预算支出 vVR
CM
above-the-line receipt 线上项目收入;经常预算收入 9n2%7dLQ*
ABSA Asia Limited 南非联合亚洲有限公司 [}Yci:P_ +
absolute change 绝对数值变更 jF2GHyB
absolute expenditure 实际开支 q>h+Ke
absolute guideline figure 绝对准则数字 <.]& FPJ
absolute interest 绝对权益 dEl3?~
absolute order of discharge 绝对破产解除令 fXR_)d
absolute profit margin 绝对利润幅度 $zH0$aOx
absolute value 实值;绝对值 ~.=HN}E
absolutely vested interest 绝对既得权益 UmMYe4LQR
absorbed cost 已吸收成本;已分摊成本 G@6,O-Sj
absorption 吸收;分摊;合并 L
r]Hvd
absorption rate 吸收率;摊配率;分摊率 ))-M+CA
ACB Finance Limited 亚洲商业财务有限公司 Aba%Gh
acceptable form of reciprocity 合理的互惠条件 mLdyt-1
acceptable rate 适当利率;适当汇率 QRix_2+
acceptance agreement 承兑协议 JHOBg{Wg
acceptance for honour 参加承兑 ?
v*7!2;
acceptor 承兑人;接受人;受票人 lAt1Mq}?P
acceptor for honour 参加承兑人 MPw7!G(qj
accident insurance 意外保险 c7N9X 3A
Accident Insurance Association of Hong Kong 香港意外保险公会 [~0q )
accident insurance scheme 意外保险计划 FK('E3PG
accident year basis 意外年度基准 J #5o
accommodation 通融;贷款 e;Z`&
accommodation bill 通融票据;空头票据 YR`rg;n#
accommodation party 汇票代发人 M?CMN.Dw
account balance 帐户余额;帐户结余 qf
{B
account book 帐簿 +F6_P
account collected in advance 预收款项 a#j^gu$m
account current book 往来帐簿
=)>q.R9
account of after-acquired property 事后取得的财产报告 Tj~#Xc
account of defaulter 拖欠帐目 b,sc
account payable 应付帐款 U6 R4UK
account payee only [A/C payee only] 只可转帐;存入收款人帐户 s&hP^tKT
account receivable 应收帐款 RlL,eU$CS
account receivable report 应收帐款报表 !~kzxY
account statement 结单;帐单;会计财务报表 Z*B(
L@H
account title 帐户名称;会计科目 oVgNG!/c0
accountant's report 会计师报告 ^@> Qiy
Accountant's Report Rules 会计师报告规则 i`spM<iR.
accounting and auditing procedure 会计与审计程序;会计与核数程序 -JQg{A
Accounting Arrangements 《会计安排》 n[-!Jp[
accounting basis 会计基础 &1Iy9&y
accounting by Official Receiver 破产管理署署长呈交的帐目 1#uw^{n
Accounting Circular 《会计通告》 bME3" e{O
accounting class 会计类别 S?tLIi/
accounting date 记帐日期;会计结算日期 QQcj"s
accounting for money 款项核算 VG7#6)sQoK
Accounting Officer 会计主任 qa?y lR"kA
accounting period 会计报告期;会计期 v%Xe)D
accounting policy 会计政策;会计方针 k,(_R=
accounting practice 会计惯例 f ebh1rUX
accounting principle 会计准则 tYa*%|!
v
accounting record 会计记录 T`;M!-)2
accounting report 会计报告 aC`
c^'5
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K>eG5tt
Accounting Society of China 中国会计学会 &9{BuBO[
accounting statement 会计报表 z5/O8}Gz@
accounting system 会计制度;会计系统 z$b!J$A1
accounting transaction 会计事项;帐务交易 ]vErF=[U,
accounting treatment 会计处理 }5Uf`pM8
accounting year 会计年度 7F~+z7(h
accretion 增值;添加 q"oNB-bz
accrual 应计项目;应累算数目 bS<p dOX_
accrual basis 应计制;权责发生制 +Eg# 8/q
accrual basis accounting 应计制会计;权责发生制会计 _Ohq'ZgXm
accrue 应累算;应计 7 >(ygu
accrued benefit 应累算利益 G.T1rUh=
accrued charges 应计费用 .EwK>ro4
accrued cumulative preference share dividend 应累算的累积优先股股息 U4JN,`p{
accrued expenses 应累算费用 t"fD"Xpj
accrued interest payable 应付利息;应计未付利息 q4oZJ -`
accrued interest receivable 应收利息;应计未收利息 ks$G6WC
accrued right 累算权益 f'S"F
accruing profit 应累算的利润 x
,W+:l9~s
accumulated fiscal reserve 累积财政储备 f6) H!SI
accumulated profit 累积利润;滚存溢利 <ZEA&:p
accumulated reserve 累积储备 K%;yFEZ
accumulation of surplus income 累积收益盈余 g~b'}^J
acquired assets 既得资产 `314.a6S
acquisition 收购;购置;取得 Y`uCDfcQ
acquisition cost 购置成本 uip]K{/A!e
acquisition expenses 购置费用 =KLYR UW
acquisition of 100% interest 收购全部股权 0M?}S~p]
acquisition of control 取得控制权 [G*mQ@G9
acquisition of fixed assets 购置固定资产 5"U7I{\
acquisition of shell “买壳” \mloR
'
acquisition price 收购价 ^da-R;o]
act of God 天灾 =B1!em|
acting partner 执事合伙人 WW=7QCi
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^(R
gSMuT`
active partner 积极参与的合伙人
b8&9pLl
active trading 交投活跃 e<K=Q$U.
actual circulation 实际流通 R0[Gfq9M=
actual cost 实际成本 V5+a[`]
actual expenditure 实际开支;实际支出 g,nE iL
actual income 实际入息;实际收入;实际收益 [@;Z
xs
actual market 现货市场 m`~ Qr~
actual price 现货价;实际价格 vNIQc "\-
actual profit 实际利润 WyP1"e^9
actual quotation 实盘;实际价位;实际报价 ]Ea-?IhD
actual year basis 按实际年度计算 Yi`.zm
actuals 实货 Er)b( Kk
actuarial investigation 精算调查 syF/jWM5
actuarial principle 精算原则 ^&By