A:
U<J4\|1?7' A share A股;甲类股份
y?j#;n 0 abatement of tax 减税;减扣免税额
HbQ `b ABN AMRO Bank N.V. 荷兰银行
'PRsZ`x. above-the-line expenditure 线上项目支出;经常预算支出
R=P=?U. above-the-line receipt 线上项目收入;经常预算收入
Sc'z vlq ABSA Asia Limited 南非联合亚洲有限公司
: xI SS absolute change 绝对数值变更
s^+h> absolute expenditure 实际开支
=#]^H c absolute guideline figure 绝对准则数字
4E]w4BG) absolute interest 绝对权益
_MQ) absolute order of discharge 绝对破产解除令
x? 3U3\W absolute profit margin 绝对利润幅度
W1S7%6y_1 absolute value 实值;绝对值
8P5yaS_ absolutely vested interest 绝对既得权益
[sJ f)< absorbed cost 已吸收成本;已分摊成本
P3X;&iT absorption 吸收;分摊;合并
'<_nL8A^ absorption rate 吸收率;摊配率;分摊率
%LeG.~? ACB Finance Limited 亚洲商业财务有限公司
$,$bZV acceptable form of reciprocity 合理的互惠条件
K|nh`r acceptable rate 适当利率;适当汇率
- &u]B$ acceptance agreement 承兑协议
Jm&7&si7 acceptance for honour 参加承兑
GJN"43 acceptor 承兑人;接受人;受票人
Iko1%GJ1Z acceptor for honour 参加承兑人
U_ n1QU accident insurance 意外保险
=W'a6)WE Accident Insurance Association of Hong Kong 香港意外保险公会
%PozxF: accident insurance scheme 意外保险计划
N>##}i accident year basis 意外年度基准
i"mN0% accommodation 通融;贷款
i[1K~yXq: accommodation bill 通融票据;空头票据
QcJ?1GwA" accommodation party 汇票代发人
0nUcUdIf+ account balance 帐户余额;帐户结余
F#_JcEE account book 帐簿
a@:(L"Or account collected in advance 预收款项
:VpRpj4f account current book 往来帐簿
$sK8l=# account of after-acquired property 事后取得的财产报告
5v6 x account of defaulter 拖欠帐目
HwTb753 account payable 应付帐款
^`>,~$Q account payee only [A/C payee only] 只可转帐;存入收款人帐户
/f_w@TR\{ account receivable 应收帐款
3lzjY.]Pgv account receivable report 应收帐款报表
9jq}`$S{ account statement 结单;帐单;会计财务报表
+bpUb0.W account title 帐户名称;会计科目
D/QSC]" accountant's report 会计师报告
&R+/Ie#0dz Accountant's Report Rules 会计师报告规则
;8\w$SPP accounting and auditing procedure 会计与审计程序;会计与核数程序
. 4E5{F{~ Accounting Arrangements 《会计安排》
Q\.~cIw_AQ accounting basis 会计基础
x`n$4a'7b accounting by Official Receiver 破产管理署署长呈交的帐目
_N!L?b83P Accounting Circular 《会计通告》
2"+8NfFl accounting class 会计类别
" &2Kvsz accounting date 记帐日期;会计结算日期
"D#+:ix8G| accounting for money 款项核算
{I'8+~|pZL Accounting Officer 会计主任
FG/". dU accounting period 会计报告期;会计期
2noKy}q accounting policy 会计政策;会计方针
-7E)u accounting practice 会计惯例
%(lr.9.]H accounting principle 会计准则
R-8>, accounting record 会计记录
B].V|8h accounting report 会计报告
nmIos]B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
buV{O[ Accounting Society of China 中国会计学会
~ 8L]!OQ9= accounting statement 会计报表
T
DOOq;+ accounting system 会计制度;会计系统
k4:$LFw@ accounting transaction 会计事项;帐务交易
(jb9U k_t accounting treatment 会计处理
D5lzrpg _e accounting year 会计年度
#1fT\aP accretion 增值;添加
t;005]'Mp accrual 应计项目;应累算数目
)e&U'Fx accrual basis 应计制;权责发生制
/)RyRS8c accrual basis accounting 应计制会计;权责发生制会计
ILi{5L accrue 应累算;应计
,z<J`n accrued benefit 应累算利益
=rSJ6'2(" accrued charges 应计费用
SFhi]48&V accrued cumulative preference share dividend 应累算的累积优先股股息
|@'/F #T accrued expenses 应累算费用
*IBT!@*Q& accrued interest payable 应付利息;应计未付利息
fz/Ee1T\ accrued interest receivable 应收利息;应计未收利息
cbe&SxJ accrued right 累算权益
r7B.@+QK accruing profit 应累算的利润
Do1 Ip&X accumulated fiscal reserve 累积财政储备
.\Gl)W accumulated profit 累积利润;滚存溢利
g7\MFertR^ accumulated reserve 累积储备
ay~c@RXW accumulation of surplus income 累积收益盈余
{"{kWbXZ acquired assets 既得资产
qe. Qjq acquisition 收购;购置;取得
t&scvXh acquisition cost 购置成本
Fg` P@hC acquisition expenses 购置费用
\j
C[|LM& acquisition of 100% interest 收购全部股权
-Q3jK)1 acquisition of control 取得控制权
>s0A.7,5 acquisition of fixed assets 购置固定资产
RcJ.=?I! acquisition of shell “买壳”
bO 8 >w9MF acquisition price 收购价
yM* CA,(c act of God 天灾
TA;r acting partner 执事合伙人
."`mh&+` active market 买卖活跃的市场;交投畅旺的市场;旺市
>]b>gc?3 active partner 积极参与的合伙人
&CP0T:h active trading 交投活跃
9$ GAs actual circulation 实际流通
q!UN<+k\h actual cost 实际成本
0,a/t
jSr actual expenditure 实际开支;实际支出
=VA5!-6<Uq actual income 实际入息;实际收入;实际收益
+yC ]f
b actual market 现货市场
X}j WNN actual price 现货价;实际价格
]QM{aSvXA actual profit 实际利润
i'XW)n actual quotation 实盘;实际价位;实际报价
N
RB>X actual year basis 按实际年度计算
LPuc&8lGWf actuals 实货
T}fH actuarial investigation 精算调查
Nf@-i` actuarial principle 精算原则
;MSdTHN" actuarial report 精算师报告
72Zp%a= Actuarial Society of Hong Kong 香港精算学会
~>2DA$Ec actuarial valuation 精算师估值
)|52B;yZx actuary 精算师
GFA D ad referendum agreement 暂定协议;有待覆核的协定
W^U6O&-K ad valorem duty 从价税;按值征税
NT(gXEZ ad valorem duty system 从价税制
r.-U=ql ad valorem fee 从价费
UXs=7H". ad valorem tariff 从价关税
Sr$&]R]^ additional allowance 额外免税额
-@*[
additional amount for unexpired risk 未过期风险的额外款额
>.sdLA Si additional assessable profit 补加应评税利润
6?B'3~r additional assessment 补加评税
K;uOtbdOK additional commitment 额外承担
R0yPmh,{ additional commitment vote 额外承担拨款
M:[rH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}uZtAH| additional dependent parent allowance 供养父母额外免税额
[K 5#4k additional provision 额外拨款
TNi4H:\ additional stamp duty 附加印花税
FE'|wf additional tax 补加税罚款;补加税款
w_gFN%8 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
+-%&,>R adjudged bankrupt 被裁定破产
VIIBw adjudicated bankrupt 裁定破产人
ucP"<,a adjudication fee 裁定费;评定印花税额手续费;评估契据费
<H; z4 adjudication of bankruptcy 裁定破产;宣告破产
b\{34z, adjudication of insolvency 裁定无力偿还债务
mBAI";L3 adjusted actual 经调整的实数;调整后的实数
aL)}S%5o? adjusted current assets 经调整的流动资产;调整后的流动资产
[nSlkl
adjusted figure 经调整的数字;调整后的数额
B7'rbc' adjusted liabilities 经调整的负债;调整后的负债
f{i~hVF adjusted loss 经调整的亏损;调整后的亏损
NY(z3G 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
5Q/&,NP adjusted profit 经调整的利润;调整后的利润
!UzMuGj adjusted surplus 经调整的盈余额;调整后的盈余额
8%+F.r adjusted value 经调整的价值;调整后的价值
Wi;wu* adjustment 调整;修订;理算〔保险〕
)Bz2-|\ adjustment centre 调剂中心
/5**2Kgv1 adjustment lag 调整过程的时间差距;调整时差
J&hzr t adjustment mechanism 调整机制
yW=I*f adjustment of loss 亏损调整
M53{e;.kN adjustment process 调整过程;调整程序
wP|Amn+; adjustment range 调整幅度
SRP.Mqg9 administered exchange rate 受管制汇率
CIt%7
\c Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1\t# *N administration expenses 行政费用
<bvbfS administration fee 手续费;行政费
4z;@1nN_8a administration in bankruptcy 破产管理
\zx &5a
# administration order 遗产管理令
~]w|ULNa3| administrator 管理人;遗产管理人
4J~ZZ administrator of the estate 遗产管理人
bUcEQGHcZ= admission of debt 债项承认书
m2{DLw". admission of proof 接纳债权证明
,ORwMZtw{H advance 放贷款项;垫付款项;预支款项;预付款项
;nSOeAF)Q advance account 暂支帐目;预付款帐户
.
X: advance compensation 预付补偿金
]J '#KT{ advance from shareholder 股东垫款
5YV3pFz$) advance pending reimbursement 预支以待日后付还
"e-RV
advanced economy 先进经济体系
#7*{ $v advancement 预付;预付财产
$.5f-vQp advances warrant 垫款令
L2ybL#dz advancing 贷出
nO\c4#ce adverse balance 逆差
8\lRP,- adverse exchange 逆汇
mJ #|~I*Z- advertisement addressed to shareholders 在报章刊登的致股东通告
/#FU" advice for collection 托收通知书
NMy+=GZu^ advice of drawing 提款通知书;汇票通知书
mm1fG4
*% advice of payment 付款通知
H^d2|E[D Advisory Committee [Securities and Futures Commission]
_o+z#Fn z 谘询委员会〔证券及期货事务监察委员会〕
M+|J;caX Advisory Committee on Diversification 经济多元化谘询委员会
DN X-\ affidavit 誓章;遗产申报誓章
VG=mA4Dd affidavit of no receipt 述明无收款的誓章
5LX'fL7zU affiliate 联号;联营公司;附属公司
#^>Md59N affiliated company 附属公司;联号;联营公司
2 -C*RHRx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I$y6N"| affordability 负担能力
QjIn0MJ)Xm African Development Bank [AfDB] 非洲开发银行
@CB&*VoB after-acquired property 事后取得的财产
r3}Q1b& after-hours dealing 市后交易
*+UgrsRk after-tax profit 税后盈利;税后利润;税后溢利
E2nsBP=5C agency agreement 代理协议
rlpbLOG` agency expenses 代理机构的开支
):L ; P) agency fee 代理费
AY(z9&;6 Agency Law 《代理法》
2zPO3xL, agent 代理人;承销人
fep8hf B; agent of company 公司代理人
fxOa(mt agent's fee 代理人费;经纪费
! N!A% aggregate 总计;总数;总体数字
j3Yz=bsQ{c aggregate amount 总款额;总额
O{{\jn|lR aggregate assets and liabilities 总体资产与负债
|19zjhl aggregate at constant price 按固定价格计算的总体数字
US'rhSV aggregate demand 总需求
Chs#}=gzi aggregate gross position 总持仓量
w9aLTLv- aggregate limit 总限额
n5U-D0/Q aggregate of salaries tax 合计薪俸税
!7>~=n_,L. aggregate performance 总体表现;总体业绩
0|chRX aggregate supply 总体供应
}o d5kK; aggregate surplus 总盈余
'
X9D( ?O aggregate total 整体总额
$&ZN%o3 aggregate value 总值;合计价值
lh]Q\ aggregated basis 合计基准
hMNC] aggregated net chargeable income 合计应课税入息实额
GF/!@N aggregation 合并计算;合计;总和
i.5?b/l0 aggregation of incomes of husband and wife 夫妇入息合并计算
8q/3}AnI aggregation of property 财产的总和
5*hA6Ex7 agio 差价;贴水
(/[wM>q:r Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
1"fbQ^4` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
T!YfCw.HZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ls ,;ozU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V"u .u 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
DQ`\HY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(X?et
& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j&|>Aa${ agreement for a settlement 授产协议
' 2:HBJ agreement for assignment 转让协议
(WuJ9 agreement for sale 售卖协议;买卖协议
>"|"Gy ( agreement for sale and purchase 买卖协议
^ fqco9^; agreement for the payment of interest 支付利息协议
]w5j?h"b agreement for the repayment of money 还款协议
17ol %3 M agreement of reinsurance 再保险协议
HxnWM\ p Agricultural Bank of China 中国农业银行
JBMJR air passenger departure tax 飞机乘客离境税
"V3f"J? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
wgcKeTD9 airport tax 机场税
-VafN alcohol duty 酒精税
\(4kEB2s$ alienation 让与;让渡;转让
;56mkP alimony 生活费;赡养费
"~,3gNTzV All Ordinaries Index [AOI] 所有普通股指数
%SC%#_7 all risks 全险;综合险
sIz*r Gz All Sales Record for Stock Market 《股票市场成交报告》
I=c}6 Allied Capital Resources Limited 新联财务有限公司
!)//b] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g&?RQ allocation letter 拨款信件
!WgVk7aP` allocation of fund 分配款项;预留款项
C#oH7o+_. allocation of profit 利润分配;溢利分配
P+gYLX8 allocation warrant 拨款令
N6<G`k, allotment 分配;配股
\ sc's7 allotment notice 股份配售通知;配股通知
P^-daRb
allotment of shares 股份分配
#,jw! HO] allowable 可获宽免;免税的
~ \o
hH allowable business loss 可扣除的营业亏损
l|"SM6 allowable expenses 可扣税的支出
\wb0%>
0 allowance 免税额;津贴;备抵;准备金
e .( allowance for debts 债项的免税额
D:.1Be`Tv allowance for depreciation by wear and tear 耗损折旧免税额
=g^k$ Rc allowance for funeral expenses 殡殓费的免税额
E,gpi allowance for inflation 为通货膨胀而预留的款项;通胀准备金
$/|2d4O:{ allowance for repairs and outgoings 修葺及支出方面的免税额
>`)IdX allowance to debtor 给债务人的津贴
Xo/0lT alteration of capital 资本更改
'FC#O%l alternate trustee 候补受托人
BW{&A&j amalgamation 合并
Uy;e5<< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U%4s@{7 ambit of charges 征税范围;收费范围
ATkx_1]KM- amended valuation 经修订的估值
k3VRa|Y") American Commodities Exchange 美国商品交易所
t_NnQ4)= American Express Bank Limited 美国运通银行
vE$n0bL2 American Stock Exchange 美国证券交易所
:&\^r=D amortization 摊销
iT,Ya-9" amount due from banks 存放银行同业的款项
=&x
u"V amount due from banks abroad 存放海外银行同业的款项
0`~#H1TK amount due from holding companies 控股公司欠款
0~=>:^H'`q amount due from local banks 存放本港银行同业的款项
JL:\\JT. amount due to banks 银行同业的存款
<wj}y0( amount due to banks abroad 海外银行同业的存款
QQW]j;'~ amount due to holding companies 控股公司存款
BW5! @D2 amount due to local banks 本港银行同业的存款
}:xj%?ki amount due to outport banks 外埠银行同业的存款
o`%;*tx amount for note issue 发行纸币的款额
7&Qf))L amount of bond 担保契据的款额
+I[Hxf ~ amount of consideration 代价款额
5K[MKfT amount of contribution 供款数额
9 =zZ,dg amount of indebtedness 负债款额
0s o27k
amount of principal of the loan 贷款本金额
aF5=k:k amount of rates chargeable 应征差饷数额
vI5'npM amount of share capital 股本额
4fgYO] amount of sums assured 承保款额
%=<