A:
R}D[ z7 A share A股;甲类股份
;Qq7@(2y abatement of tax 减税;减扣免税额
$gCN[%+j ABN AMRO Bank N.V. 荷兰银行
oE,TA2 above-the-line expenditure 线上项目支出;经常预算支出
qXoq<
| above-the-line receipt 线上项目收入;经常预算收入
R.YUUXT ABSA Asia Limited 南非联合亚洲有限公司
sg4(@> absolute change 绝对数值变更
nZEew.T:6 absolute expenditure 实际开支
m;ju@5X absolute guideline figure 绝对准则数字
y-~_ W 6\ absolute interest 绝对权益
Us%g&MWdpb absolute order of discharge 绝对破产解除令
+DE;aGQ.z? absolute profit margin 绝对利润幅度
7ab'q&Y[ absolute value 实值;绝对值
7zowvE?# absolutely vested interest 绝对既得权益
^-"tK:{ absorbed cost 已吸收成本;已分摊成本
r,:acK absorption 吸收;分摊;合并
ONFx -U] absorption rate 吸收率;摊配率;分摊率
\:2z!\iP` ACB Finance Limited 亚洲商业财务有限公司
tY#Zl 54~{ acceptable form of reciprocity 合理的互惠条件
`w)yR>lqh acceptable rate 适当利率;适当汇率
XI,= W acceptance agreement 承兑协议
CQ7NQ^3k acceptance for honour 参加承兑
?[)V acceptor 承兑人;接受人;受票人
7/)0{B4U' acceptor for honour 参加承兑人
=JxEM7r accident insurance 意外保险
Z=]ujlD Accident Insurance Association of Hong Kong 香港意外保险公会
%Nx,ZD@ accident insurance scheme 意外保险计划
7t/Y5Qf accident year basis 意外年度基准
X(Z(cY( accommodation 通融;贷款
@S6@pMo, accommodation bill 通融票据;空头票据
Z1]4: accommodation party 汇票代发人
#L&/o9| account balance 帐户余额;帐户结余
~6+>2|wIS account book 帐簿
^4et;
F% account collected in advance 预收款项
A.~wgJDO account current book 往来帐簿
$"?$r account of after-acquired property 事后取得的财产报告
(U\D7ItMG account of defaulter 拖欠帐目
8EBd`kiq account payable 应付帐款
[I7=]X account payee only [A/C payee only] 只可转帐;存入收款人帐户
(B03f$8}*_ account receivable 应收帐款
E
H|L1g account receivable report 应收帐款报表
>'jkL5l account statement 结单;帐单;会计财务报表
sH]T1z account title 帐户名称;会计科目
xE!b) @>S accountant's report 会计师报告
(i1p6 Accountant's Report Rules 会计师报告规则
SH O&:2 accounting and auditing procedure 会计与审计程序;会计与核数程序
~(:0&w%e Accounting Arrangements 《会计安排》
,R=$qi| accounting basis 会计基础
N1"bH~ accounting by Official Receiver 破产管理署署长呈交的帐目
/[n]t Accounting Circular 《会计通告》
FU;a
{irB accounting class 会计类别
"Jdi>{o8 accounting date 记帐日期;会计结算日期
8/;@4^Ux accounting for money 款项核算
}rF4M1+B\ Accounting Officer 会计主任
TV`sqKW accounting period 会计报告期;会计期
^oNcZK> accounting policy 会计政策;会计方针
Fl}!3k>c accounting practice 会计惯例
i`?yi-R& accounting principle 会计准则
\[%_ :9eq accounting record 会计记录
RMdU1@ accounting report 会计报告
j]aIJbi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G3h"Eo?>g Accounting Society of China 中国会计学会
PH'n`D# accounting statement 会计报表
XV,ce~ro[ accounting system 会计制度;会计系统
WC
b5 accounting transaction 会计事项;帐务交易
?yu@eo accounting treatment 会计处理
<&bBE"U4 accounting year 会计年度
nswhYSX accretion 增值;添加
Bj\Us$cZ accrual 应计项目;应累算数目
b`f6(6 accrual basis 应计制;权责发生制
2-@t,T accrual basis accounting 应计制会计;权责发生制会计
;Zn&Nc7 accrue 应累算;应计
:)FNhx3 accrued benefit 应累算利益
ZP-9KA$" accrued charges 应计费用
Nnoj6+b accrued cumulative preference share dividend 应累算的累积优先股股息
-OnKvpeI accrued expenses 应累算费用
wNUcL*n accrued interest payable 应付利息;应计未付利息
E )2/Vn2 accrued interest receivable 应收利息;应计未收利息
fB'Jo<C accrued right 累算权益
qOa*JA` accruing profit 应累算的利润
8?|W-rN accumulated fiscal reserve 累积财政储备
n#B}p*G accumulated profit 累积利润;滚存溢利
LLoV]~dvUu accumulated reserve 累积储备
LLMGs: [ accumulation of surplus income 累积收益盈余
'R99m?" acquired assets 既得资产
6z'0fi|EN acquisition 收购;购置;取得
77j"zr7v
acquisition cost 购置成本
C:f^&4
3 acquisition expenses 购置费用
_,I~1" acquisition of 100% interest 收购全部股权
'Zqt~5=5 acquisition of control 取得控制权
&v Q5+ acquisition of fixed assets 购置固定资产
R[TaP7n acquisition of shell “买壳”
g4;|uK; acquisition price 收购价
f lt'~fe act of God 天灾
uLNOhgSUf acting partner 执事合伙人
4w]<1V active market 买卖活跃的市场;交投畅旺的市场;旺市
/AYq^ active partner 积极参与的合伙人
K<WowU active trading 交投活跃
,mz7!c9H^a actual circulation 实际流通
"hZ `^"0b actual cost 实际成本
9NZq
k actual expenditure 实际开支;实际支出
b{X.lz0 actual income 实际入息;实际收入;实际收益
rA@|nL{ actual market 现货市场
NdRE,HWd?$ actual price 现货价;实际价格
q6x}\$mL actual profit 实际利润
JIc9csr:b actual quotation 实盘;实际价位;实际报价
@]42.oP actual year basis 按实际年度计算
8:uh0 actuals 实货
:_+U[k(# actuarial investigation 精算调查
K9K.mGYc actuarial principle 精算原则
m |.0$+= actuarial report 精算师报告
ISTAJ8"
D Actuarial Society of Hong Kong 香港精算学会
u;b 6uE actuarial valuation 精算师估值
+aqQa~}r actuary 精算师
[$fB]7A ad referendum agreement 暂定协议;有待覆核的协定
=PnNett}a ad valorem duty 从价税;按值征税
!~j9Oc^ ad valorem duty system 从价税制
)]Sf|@K] ad valorem fee 从价费
PTTUI
ad valorem tariff 从价关税
]{I>HA5[ additional allowance 额外免税额
y{XNB}E additional amount for unexpired risk 未过期风险的额外款额
*$/Go8t4u additional assessable profit 补加应评税利润
$jBi~QqOf additional assessment 补加评税
8
-w|~y'; additional commitment 额外承担
*Tmqs@L additional commitment vote 额外承担拨款
FRQkD%k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.mOm@<Xdg additional dependent parent allowance 供养父母额外免税额
Oo
^AE additional provision 额外拨款
qR
,
5 additional stamp duty 附加印花税
1k"i"kRM additional tax 补加税罚款;补加税款
@9k3}x K Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
h,K&R8S adjudged bankrupt 被裁定破产
(X (:h\^ adjudicated bankrupt 裁定破产人
]eTp?q%0 adjudication fee 裁定费;评定印花税额手续费;评估契据费
?wjk=hM2 adjudication of bankruptcy 裁定破产;宣告破产
0\eSiXs adjudication of insolvency 裁定无力偿还债务
,V&E"D{u adjusted actual 经调整的实数;调整后的实数
x/0x&la adjusted current assets 经调整的流动资产;调整后的流动资产
z_8Bl2tl adjusted figure 经调整的数字;调整后的数额
*/vid(P77 adjusted liabilities 经调整的负债;调整后的负债
Z$35`:x&h adjusted loss 经调整的亏损;调整后的亏损
"kucFf f adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
'z+Pa^)v adjusted profit 经调整的利润;调整后的利润
QqXaXx; adjusted surplus 经调整的盈余额;调整后的盈余额
0
eOdE+ adjusted value 经调整的价值;调整后的价值
'SIc2H adjustment 调整;修订;理算〔保险〕
NCm=l adjustment centre 调剂中心
Yt r*"- adjustment lag 调整过程的时间差距;调整时差
MJKPpQ(, adjustment mechanism 调整机制
9mpQusM adjustment of loss 亏损调整
P+3
]g{2w adjustment process 调整过程;调整程序
dp3TJZ+U adjustment range 调整幅度
=E~_F>SD administered exchange rate 受管制汇率
*6v5JH&K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w}29#F\]R administration expenses 行政费用
\`8F.oZ^) administration fee 手续费;行政费
kC'm |Y@T administration in bankruptcy 破产管理
jank<Q&w administration order 遗产管理令
j\.e6&5%SS administrator 管理人;遗产管理人
N0ZD+ administrator of the estate 遗产管理人
:rvBx" admission of debt 债项承认书
/&!o]fU1C admission of proof 接纳债权证明
UG6\OgkL+ advance 放贷款项;垫付款项;预支款项;预付款项
9s*UJIL advance account 暂支帐目;预付款帐户
paxZlA
o advance compensation 预付补偿金
#EH\Q% advance from shareholder 股东垫款
BpF}H^V- advance pending reimbursement 预支以待日后付还
Y2+YmP*z` advanced economy 先进经济体系
va.Ve# N advancement 预付;预付财产
-3XnUGK advances warrant 垫款令
V0gu0+u~R advancing 贷出
Pfm B{ adverse balance 逆差
%Wc$S]>i adverse exchange 逆汇
#4Cf-$J advertisement addressed to shareholders 在报章刊登的致股东通告
{|e7^_ ke advice for collection 托收通知书
ikPr> advice of drawing 提款通知书;汇票通知书
J/[PA[Rf advice of payment 付款通知
%<h2^H\O Advisory Committee [Securities and Futures Commission]
m# ^).+ 谘询委员会〔证券及期货事务监察委员会〕
ork{a.1-_w Advisory Committee on Diversification 经济多元化谘询委员会
2$gFiZ affidavit 誓章;遗产申报誓章
MOIVt) ZY affidavit of no receipt 述明无收款的誓章
;47 =x1ji affiliate 联号;联营公司;附属公司
" &mwrjn"T affiliated company 附属公司;联号;联营公司
5%DHF-W) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q%t
_Epe affordability 负担能力
wJ7Fnj>u% African Development Bank [AfDB] 非洲开发银行
vLCm,Bb2L after-acquired property 事后取得的财产
dBW4%Zh after-hours dealing 市后交易
\9}-5
after-tax profit 税后盈利;税后利润;税后溢利
g#5t8w agency agreement 代理协议
tTJ$tx agency expenses 代理机构的开支
<-Ax)zE agency fee 代理费
@$wfE\_L Agency Law 《代理法》
TI7)yxa=` agent 代理人;承销人
X`I=Z ysB agent of company 公司代理人
&2W`dEv]? agent's fee 代理人费;经纪费
}BCxAwD4 aggregate 总计;总数;总体数字
JJP!9< aggregate amount 总款额;总额
?;go5f+X aggregate assets and liabilities 总体资产与负债
h0VeXUM;. aggregate at constant price 按固定价格计算的总体数字
r\}
O{ZO aggregate demand 总需求
a$Ghb] aggregate gross position 总持仓量
M!\6Fl{ b aggregate limit 总限额
6%T_;"hb aggregate of salaries tax 合计薪俸税
"3?:,$* aggregate performance 总体表现;总体业绩
k:1|Z+CJ aggregate supply 总体供应
)/{~&LU aggregate surplus 总盈余
8sL+ik" aggregate total 整体总额
j*_#{niy: aggregate value 总值;合计价值
m9Dg%\B aggregated basis 合计基准
0fR?zT? aggregated net chargeable income 合计应课税入息实额
D\sh
+}" aggregation 合并计算;合计;总和
z'EphL7r aggregation of incomes of husband and wife 夫妇入息合并计算
b28C( aggregation of property 财产的总和
AE%zqvp> agio 差价;贴水
9cMMkOM J Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Ude)$PAe% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P;e@<O 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
?/KkN3Y_j[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*@&V=l 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
"6iq_!#L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
JWQ.Efe 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a+n?y)u agreement for a settlement 授产协议
[g:KFbEY agreement for assignment 转让协议
kgRgHkAH~ agreement for sale 售卖协议;买卖协议
cHwN=mg]S agreement for sale and purchase 买卖协议
cLMFC1=b agreement for the payment of interest 支付利息协议
!(N,tZ agreement for the repayment of money 还款协议
LeMo")dk\ agreement of reinsurance 再保险协议
_Tma1~Gq Agricultural Bank of China 中国农业银行
0O?!fd n air passenger departure tax 飞机乘客离境税
6^nxw>- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4n.EA,:g:( airport tax 机场税
Qexv_:C alcohol duty 酒精税
|C\XU5} alienation 让与;让渡;转让
'S;l" alimony 生活费;赡养费
$60]RCu All Ordinaries Index [AOI] 所有普通股指数
iIg99c7/&9 all risks 全险;综合险
XN'<H(G All Sales Record for Stock Market 《股票市场成交报告》
Fi#b0S Allied Capital Resources Limited 新联财务有限公司
6x!
q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\J{%xW> allocation letter 拨款信件
=]sM,E,n allocation of fund 分配款项;预留款项
+RD{<~i allocation of profit 利润分配;溢利分配
/909ED+)>9 allocation warrant 拨款令
74%Uojl" allotment 分配;配股
0 oHnam allotment notice 股份配售通知;配股通知
@X#e allotment of shares 股份分配
OlYCw.Zu allowable 可获宽免;免税的
0S>U_#- allowable business loss 可扣除的营业亏损
X!0m, allowable expenses 可扣税的支出
{hKf
'd9E allowance 免税额;津贴;备抵;准备金
1${Cwb/F allowance for debts 债项的免税额
.^uYr^(|[ allowance for depreciation by wear and tear 耗损折旧免税额
xA"7a allowance for funeral expenses 殡殓费的免税额
^g
n7DiIPH allowance for inflation 为通货膨胀而预留的款项;通胀准备金
K]Q1VfeL= allowance for repairs and outgoings 修葺及支出方面的免税额
eHI7= [h allowance to debtor 给债务人的津贴
7vK}aOs0 alteration of capital 资本更改
}m-+EUEo9 alternate trustee 候补受托人
)Ft>X9$ amalgamation 合并
dn=g!= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
62J-)~_ ambit of charges 征税范围;收费范围
BO-=X
78f@ amended valuation 经修订的估值
^2!l/(? American Commodities Exchange 美国商品交易所
l":Z. J American Express Bank Limited 美国运通银行
;S^7Q5- American Stock Exchange 美国证券交易所
0D48L5kH#' amortization 摊销
-8, lXrH amount due from banks 存放银行同业的款项
8E\6RjM amount due from banks abroad 存放海外银行同业的款项
2sXX0kq~V amount due from holding companies 控股公司欠款
`n~bDG> amount due from local banks 存放本港银行同业的款项
wLH[rwPr amount due to banks 银行同业的存款
n$(_(& amount due to banks abroad 海外银行同业的存款
O8WLulo amount due to holding companies 控股公司存款
nHmi%R7k amount due to local banks 本港银行同业的存款
RU GhhK amount due to outport banks 外埠银行同业的存款
Ptv=Bwg amount for note issue 发行纸币的款额
28PT19& amount of bond 担保契据的款额
t0gLz
J amount of consideration 代价款额
5oE!^bF? amount of contribution 供款数额
(8OaXif amount of indebtedness 负债款额
EU-=\Y amount of principal of the loan 贷款本金额
TZ%u;tBH: amount of rates chargeable 应征差饷数额
CZ_ (IT7 amount of share capital 股本额
O[#pB.
4 amount of sums assured 承保款额
MzO4Yv"A amount of variation 变动幅度
Ue)8g# amount of vote 拨款数额
Z3
$3zyi amount payable 应付款额
-+=+W amount receivable 应收款额
K~Hp%. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@-Js)zcl q analysis 分析
m>@ *-*8k ancillary risk 附属风险
O&u[^s/^ annual account 周年帐目;周年帐目报表;年度决算;年结
dzPwlCC%- annual accounting date 年结日期
Z 2u5n`K annual allowance 每年免税额;年积金;年度津贴;年津
2kU=9W6ND annual balance 年度余额
Td>Lp=0rU annual disposable income 每年可动用收入
RA~%Cw4t annual estimates 周年预算
^8r4tX annual fee 年费
:If1zB) annual general meeting 周年大会
7ehs+GI annual growth rate 年增率;每年增长率
@9<MW annual long-term supplement 长期个案每年补助金
K\]ey;Bd annual pensionable emolument 可供计算退休金的年薪
6?v)Hb}J%d annual report 年报
hZ@Wl6FG; Annual Report on the Consumer Price Index 《消费物价指数年报》
Fi^Q]9.@{ annual return 周年报表;周年申报表;每年报税表格
3mnq=.<(w Annual Return Rules 《周年报表规则》
?1u2P$d annual review of consumer prices 每年消费物价回顾
]MXeWS( annual roll-forward basis 逐年延展方式
^}4=pkJ;s annual salary 年薪
J_^Ml)@iy annual statement 年度报表;年度决算表
e$+?l~ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
O0i[GCtP5 annuitant 年金受益人
gLef6q{} annuity 年金
71ctjU`U2 annuity contract 年金合约
?`%)3gx| annuity on human life 人寿年金
0*KU"JcXd antecedent debt 先前的债项
[LJ1wBMw ante-dated cheque 倒填日期支票
T};fy+iq anticipated expenditure 预期开支
Be(h x anticipated net profit 预期纯利
Jm+;A^; anticipated revenue 预期收入
;8
D31OT anti-inflation measure 反通货膨胀措施
,!?&LdPt> anti-inflationary stance 反通货膨胀立场
k )T;WCia apparent deficit 表面赤字
wZA(><\ apparent financial solvency 表面偿债能力
sKT GZA apparent partner 表面合伙人
)0I;+9:D= application for personal assessment 个人入息课税申请书
<e
'S' application of fund 资金应用
j7|r^ application to release as liquidator and to destruct the books of accounts and documents
ta-kqt!' 申请免除清盘人职务及毁灭帐簿与文件
jJF(*D appointed actuary 委任精算师
i|5 K4Puu appointed auditor 委任核数师;委任审计师
^Fr82rJs appointed trustee 委任的受托人
Dog Tj appointer 委任人
x;cjl6Acm apportioned pro rata 按比例分摊
x\m !3 apportionment 分配;分摊
M#Vl{ b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9_mys}+ apportionment formula 分摊方程式
QDg\GA8| apportionment of estate duty 遗产税的分摊
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7j appraisal 估价;评估
vq~btc.p{& appreciable growth 可观增长
PZQn]lbak appreciable impact 显着影响
}. x&}FqXE appreciable increase 可观增长
hi I`ot appreciation 增值;升值
jc|"wN] appreciation against other currencies 相对其他货币升值
:N<ZO`l? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7Xu.z9y appreciation tax 增值税
?>V4pgGCE appropriation 拨款;拨用;拨付
dM{xPpnx appropriation account 拨款帐目
bF'^eR Appropriation Bill 拨款法案
mV0.9pxS appropriation-in-aid system 补助拨款办法
09{B6l6P approved assets 核准资产
n)(E 0h approved basket stock 认可一篮子证券
XO*62>Ed approved budget 核准预算
-$#' approved charitable donation 认可慈善捐款
9:!<=rk approved charitable institution 认可慈善机构
R30{/KK approved currency 核准货币;认可货币
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4VhR_ approved estimates 核准预算
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j+y approved estimates of expenditure 核准开支预算
]R8}cbtU approved overseas insurer 核准海外保险人
ROr..-[u approved overseas trust company 核准海外信托公司
+IiL(\ew approved pooled investment fund 核准汇集投资基金
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0?]*-wvp approved provision 核准拨款
at@B>Rb approved redeemable share 核准可赎回股份
TlD)E approved regional stock 认可地区性证券
xe;1D'( approved retirement scheme 认可退休金计划
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sI=?p&t approved subordinated loan 核准附属贷款
fT-yY` arbitrage 套戥;套汇;套利
h5-<2B| arbitrageur 套戥者;套汇者
tc%?{W\ arbitrary amount 临时款项
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arrangement 措施;安排;协定
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