A:
m1$P3tZPn A share A股;甲类股份
-_4jJxh=OB abatement of tax 减税;减扣免税额
jf)JPa_ ABN AMRO Bank N.V. 荷兰银行
n%ArA])_& above-the-line expenditure 线上项目支出;经常预算支出
Y'a(J 7 above-the-line receipt 线上项目收入;经常预算收入
l& ^B ABSA Asia Limited 南非联合亚洲有限公司
@n;YF5 absolute change 绝对数值变更
8JFkeU%yO absolute expenditure 实际开支
ah6F^Kpl{ absolute guideline figure 绝对准则数字
>'1Q"$; absolute interest 绝对权益
]MA)='~ absolute order of discharge 绝对破产解除令
bQN4ozSi absolute profit margin 绝对利润幅度
by
y1MgQd absolute value 实值;绝对值
sImxa`kb absolutely vested interest 绝对既得权益
_467~5JkU absorbed cost 已吸收成本;已分摊成本
A[$wxdc absorption 吸收;分摊;合并
C^42=? absorption rate 吸收率;摊配率;分摊率
/h.3<HI."* ACB Finance Limited 亚洲商业财务有限公司
NMY!-Kv 5 acceptable form of reciprocity 合理的互惠条件
&qI5*aQ8T acceptable rate 适当利率;适当汇率
o Jp_c acceptance agreement 承兑协议
mlw BATi acceptance for honour 参加承兑
$XU$?_O acceptor 承兑人;接受人;受票人
V_d%g<n4 acceptor for honour 参加承兑人
cCbr-Z& accident insurance 意外保险
>93{=+ Accident Insurance Association of Hong Kong 香港意外保险公会
=cKk3kJC accident insurance scheme 意外保险计划
C<=p"pWw accident year basis 意外年度基准
[Z Gj7 accommodation 通融;贷款
Cg\)BHv~ accommodation bill 通融票据;空头票据
ieF 0<'iF accommodation party 汇票代发人
.-26 N6S account balance 帐户余额;帐户结余
dSOn\+ account book 帐簿
S+xGHi) account collected in advance 预收款项
W6/p-e5y account current book 往来帐簿
+#db_k account of after-acquired property 事后取得的财产报告
z`:^e1vG
account of defaulter 拖欠帐目
gGdYh.K&e5 account payable 应付帐款
awW\$Q account payee only [A/C payee only] 只可转帐;存入收款人帐户
`M<G8ob account receivable 应收帐款
yhn
$4;m account receivable report 应收帐款报表
.p0n\$r account statement 结单;帐单;会计财务报表
d\Z4?@T<5 account title 帐户名称;会计科目
lRK?%~ accountant's report 会计师报告
Z6AU%3] Accountant's Report Rules 会计师报告规则
L8K 3&[l% accounting and auditing procedure 会计与审计程序;会计与核数程序
l3|>*szX Accounting Arrangements 《会计安排》
MmX[xk accounting basis 会计基础
^t%M accounting by Official Receiver 破产管理署署长呈交的帐目
i@j ?< Accounting Circular 《会计通告》
<:7e4# accounting class 会计类别
;3}b&Z[N] accounting date 记帐日期;会计结算日期
d@4=XSj accounting for money 款项核算
KIY_EE$? Accounting Officer 会计主任
8=Y|B5 accounting period 会计报告期;会计期
qq%_ksQ accounting policy 会计政策;会计方针
^[z\KmUqt accounting practice 会计惯例
r$eL-jQmn accounting principle 会计准则
|w]i$`3'I accounting record 会计记录
&ziB#(&:H accounting report 会计报告
8A]q!To Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`/Jr8J_ Accounting Society of China 中国会计学会
"lzg@=$|) accounting statement 会计报表
5e8-?w%e accounting system 会计制度;会计系统
g\nL
n# accounting transaction 会计事项;帐务交易
AezXou& accounting treatment 会计处理
';!UJWYl accounting year 会计年度
"m)O13x accretion 增值;添加
\mit&EUh} accrual 应计项目;应累算数目
A_
z:^9 accrual basis 应计制;权责发生制
%a^!~qV accrual basis accounting 应计制会计;权责发生制会计
P3FpU<OBwp accrue 应累算;应计
]
r+I D accrued benefit 应累算利益
2xBGs9_Y accrued charges 应计费用
JJOs
L!@ accrued cumulative preference share dividend 应累算的累积优先股股息
2-2LmxLG accrued expenses 应累算费用
[c%}L 3B accrued interest payable 应付利息;应计未付利息
g8@HAV^H accrued interest receivable 应收利息;应计未收利息
by ee-BU accrued right 累算权益
F+-MafN7Y accruing profit 应累算的利润
2p.+C35c=j accumulated fiscal reserve 累积财政储备
8>+eGz| accumulated profit 累积利润;滚存溢利
dM.Ow!j accumulated reserve 累积储备
$4)guG) accumulation of surplus income 累积收益盈余
m,fr?d/; acquired assets 既得资产
Qn cS& acquisition 收购;购置;取得
E0Xu9IW/A acquisition cost 购置成本
S?WUSx*N acquisition expenses 购置费用
[beuDZA acquisition of 100% interest 收购全部股权
,\RC gc acquisition of control 取得控制权
S%|'
/cFo acquisition of fixed assets 购置固定资产
n!orM5=:O acquisition of shell “买壳”
Y(mwJud| acquisition price 收购价
UM^hF% act of God 天灾
5S?Xl|8E acting partner 执事合伙人
Ek\Zi#f< active market 买卖活跃的市场;交投畅旺的市场;旺市
ViONG]F active partner 积极参与的合伙人
;yoq/ active trading 交投活跃
r2`?Ta actual circulation 实际流通
aq**w?l actual cost 实际成本
TK1MmL actual expenditure 实际开支;实际支出
5Z0x2jV actual income 实际入息;实际收入;实际收益
w8zQDPVB% actual market 现货市场
:{i mRa- actual price 现货价;实际价格
#f@53Pxb actual profit 实际利润
9Ky,oB actual quotation 实盘;实际价位;实际报价
$>`8'I actual year basis 按实际年度计算
XwGJ 8&N actuals 实货
v3]M;Y\ actuarial investigation 精算调查
N#qoKY(# actuarial principle 精算原则
wOSNlbQ5jl actuarial report 精算师报告
O3^@" IY Actuarial Society of Hong Kong 香港精算学会
wIPDeC4 actuarial valuation 精算师估值
32J actuary 精算师
r8E!-r}rno ad referendum agreement 暂定协议;有待覆核的协定
LDNUywj@w ad valorem duty 从价税;按值征税
&$
9bC't6 ad valorem duty system 从价税制
n6dg
ad valorem fee 从价费
\Bf{/r5x ad valorem tariff 从价关税
ON^u|*kO additional allowance 额外免税额
g:V6B/M& additional amount for unexpired risk 未过期风险的额外款额
;0WlvKF additional assessable profit 补加应评税利润
<CdO& xUY additional assessment 补加评税
3KZ h?~B additional commitment 额外承担
#7) 6X:/O additional commitment vote 额外承担拨款
9EQ,|zf' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c73ZEd+j additional dependent parent allowance 供养父母额外免税额
AS398L additional provision 额外拨款
#6nA^K} additional stamp duty 附加印花税
IEj`:]d additional tax 补加税罚款;补加税款
Z r*ytbt Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
FL}8h/ adjudged bankrupt 被裁定破产
@bE?WXY adjudicated bankrupt 裁定破产人
H$HhB8z3 adjudication fee 裁定费;评定印花税额手续费;评估契据费
!ym5'h adjudication of bankruptcy 裁定破产;宣告破产
ng\S%nA&J adjudication of insolvency 裁定无力偿还债务
U$%w"k7^( adjusted actual 经调整的实数;调整后的实数
|hAGgo/03 adjusted current assets 经调整的流动资产;调整后的流动资产
(yVI<Os{a adjusted figure 经调整的数字;调整后的数额
dv:&N adjusted liabilities 经调整的负债;调整后的负债
jk?(W2c#{ adjusted loss 经调整的亏损;调整后的亏损
<aS1bQgaU 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
o
qTh ) adjusted profit 经调整的利润;调整后的利润
q2Dg~et adjusted surplus 经调整的盈余额;调整后的盈余额
GH!#"Sl8Z adjusted value 经调整的价值;调整后的价值
-.G0k*[d adjustment 调整;修订;理算〔保险〕
(["u"m% adjustment centre 调剂中心
P=GM7 adjustment lag 调整过程的时间差距;调整时差
/ ffWmb_4 adjustment mechanism 调整机制
R2{X? 2|$ adjustment of loss 亏损调整
LNWp$" adjustment process 调整过程;调整程序
_7VU , adjustment range 调整幅度
2I5@zm
ea administered exchange rate 受管制汇率
gfHlY Q] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#-O4x`W> administration expenses 行政费用
w\a#Bfcv administration fee 手续费;行政费
xFh}%mwpt[ administration in bankruptcy 破产管理
>U].k8a) administration order 遗产管理令
qxNV~aK administrator 管理人;遗产管理人
_,QUH" administrator of the estate 遗产管理人
bzTM{<]sv admission of debt 债项承认书
G"(!5+DLy admission of proof 接纳债权证明
~5zhK:7c advance 放贷款项;垫付款项;预支款项;预付款项
4H)a7<, advance account 暂支帐目;预付款帐户
9lwg`UWl, advance compensation 预付补偿金
/6fs h7 \ advance from shareholder 股东垫款
xMu6PM<l advance pending reimbursement 预支以待日后付还
-`JY] H advanced economy 先进经济体系
N_U
D7P1 advancement 预付;预付财产
7(-<x@ e advances warrant 垫款令
K> U&jH advancing 贷出
(G
Y`O adverse balance 逆差
/nNHI34 adverse exchange 逆汇
%1<|.Dmd advertisement addressed to shareholders 在报章刊登的致股东通告
+Y+kx"8 advice for collection 托收通知书
H3b`)k
sFr advice of drawing 提款通知书;汇票通知书
"7d_$.Z advice of payment 付款通知
MH-,+-Eq Advisory Committee [Securities and Futures Commission]
n$8A"'.M 谘询委员会〔证券及期货事务监察委员会〕
] N8V?.|: Advisory Committee on Diversification 经济多元化谘询委员会
>ZT3gp?E affidavit 誓章;遗产申报誓章
uFgw eOJ affidavit of no receipt 述明无收款的誓章
%$Uw]a affiliate 联号;联营公司;附属公司
'DPSM?]fA affiliated company 附属公司;联号;联营公司
F~6[DqF\| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W0Vjs|/ affordability 负担能力
78kk"9h' African Development Bank [AfDB] 非洲开发银行
x[E`2_Ff 0 after-acquired property 事后取得的财产
U8z,N1]r*` after-hours dealing 市后交易
YZd4% zF after-tax profit 税后盈利;税后利润;税后溢利
x1Uj4*Au agency agreement 代理协议
Zv_<*uzKZ agency expenses 代理机构的开支
x$t=6@<] agency fee 代理费
8w4.|h5FP Agency Law 《代理法》
9(Z)c agent 代理人;承销人
QGa"HG5NF agent of company 公司代理人
-3C~}~$>` agent's fee 代理人费;经纪费
. Hw^Nx aggregate 总计;总数;总体数字
-Cl0!}P4I aggregate amount 总款额;总额
!q?}[E2 aggregate assets and liabilities 总体资产与负债
_[V
6s#Wk3 aggregate at constant price 按固定价格计算的总体数字
b@k3y9& aggregate demand 总需求
RN;Tqq): aggregate gross position 总持仓量
;)*Drk*t, aggregate limit 总限额
4^
A\w aggregate of salaries tax 合计薪俸税
H~&'`h1 aggregate performance 总体表现;总体业绩
!^%b|=[ aggregate supply 总体供应
%%#zO
Z aggregate surplus 总盈余
5E]I aggregate total 整体总额
on~rrSK aggregate value 总值;合计价值
gBN;j aggregated basis 合计基准
7_LE2jpC,5 aggregated net chargeable income 合计应课税入息实额
Lgy }Gm8u5 aggregation 合并计算;合计;总和
.Q7z<Q aggregation of incomes of husband and wife 夫妇入息合并计算
>:.Bn 8- aggregation of property 财产的总和
3s+D
x$Ud agio 差价;贴水
Z+4J4Ka^!( Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
d]<tFx>CQW Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q;U[f6JjE 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
aV1(DZ83 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
MQ01!Y[q_7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
4GJsVA (d| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+'l@t
bP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K.k=\N agreement for a settlement 授产协议
3;&N3:,X agreement for assignment 转让协议
p AD@oPC agreement for sale 售卖协议;买卖协议
<7qM;)g agreement for sale and purchase 买卖协议
+%0+ agreement for the payment of interest 支付利息协议
8ARpjYZP agreement for the repayment of money 还款协议
Q~`n%uYg\{ agreement of reinsurance 再保险协议
Oo,<zS=ICk Agricultural Bank of China 中国农业银行
Pp?J5HW air passenger departure tax 飞机乘客离境税
,JR7N_"I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[b`k\~N4r airport tax 机场税
yZKj>P1 alcohol duty 酒精税
6+>q1,< alienation 让与;让渡;转让
Gk<h_1WWK alimony 生活费;赡养费
>zhbOkR9c All Ordinaries Index [AOI] 所有普通股指数
tH$Z_(5
all risks 全险;综合险
6HyQm?c>a All Sales Record for Stock Market 《股票市场成交报告》
N=(rl#< Allied Capital Resources Limited 新联财务有限公司
0@z78h=h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{epsiHK@tK allocation letter 拨款信件
3AWg 43L7 allocation of fund 分配款项;预留款项
&BP%~ allocation of profit 利润分配;溢利分配
IRLT- allocation warrant 拨款令
<EJC.WWJa allotment 分配;配股
/"
,]J allotment notice 股份配售通知;配股通知
R/iXO~/"J allotment of shares 股份分配
,+0_kndR allowable 可获宽免;免税的
dx|j,1e allowable business loss 可扣除的营业亏损
kZeb^Q+, allowable expenses 可扣税的支出
4Vh#Ye:` allowance 免税额;津贴;备抵;准备金
`CO?} rW allowance for debts 债项的免税额
+ ~HL"Vv allowance for depreciation by wear and tear 耗损折旧免税额
dQt]r allowance for funeral expenses 殡殓费的免税额
8uNq353 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
z@dHXj ) allowance for repairs and outgoings 修葺及支出方面的免税额
hC,EO& allowance to debtor 给债务人的津贴
i0hF9M alteration of capital 资本更改
xGN&RjPk\ alternate trustee 候补受托人
X ZfT;!wF& amalgamation 合并
zUWu5JI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8|gwH2st~ ambit of charges 征税范围;收费范围
@hp@*$#& 9 amended valuation 经修订的估值
E`BL3+k Q American Commodities Exchange 美国商品交易所
ka655O/)& American Express Bank Limited 美国运通银行
#49,7OBU American Stock Exchange 美国证券交易所
JpN+'/ amortization 摊销
4~DoqT amount due from banks 存放银行同业的款项
N|wI=To amount due from banks abroad 存放海外银行同业的款项
%kUIIHV} amount due from holding companies 控股公司欠款
}k$2r3 amount due from local banks 存放本港银行同业的款项
=*fOej>G amount due to banks 银行同业的存款
V|Smk;G amount due to banks abroad 海外银行同业的存款
Bf.@B0\ amount due to holding companies 控股公司存款
"4C b dD// amount due to local banks 本港银行同业的存款
!CUrpr/* amount due to outport banks 外埠银行同业的存款
~'n3],o? amount for note issue 发行纸币的款额
f/aSqhAW amount of bond 担保契据的款额
a(QYc?u amount of consideration 代价款额
w(0's' amount of contribution 供款数额
h?jKq2`
amount of indebtedness 负债款额
ar }F^8Ku amount of principal of the loan 贷款本金额
J#"@~Q+a`@ amount of rates chargeable 应征差饷数额
~m'PAC"Q$ amount of share capital 股本额
!c/G'se amount of sums assured 承保款额
#A+ dj|
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g,*L P amount of vote 拨款数额
@uApm~} amount payable 应付款额
63 F@Ft amount receivable 应收款额
rxJmK$qd Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l!5fuB8 analysis 分析
[BWA$5D)Ny ancillary risk 附属风险
&c%;Lo annual account 周年帐目;周年帐目报表;年度决算;年结
v25]}9 /C annual accounting date 年结日期
w*n@_n={ annual allowance 每年免税额;年积金;年度津贴;年津
{wVj-w=<W annual balance 年度余额
/SO
4O|b annual disposable income 每年可动用收入
)ERmSWq/u annual estimates 周年预算
R1)v;^B|) annual fee 年费
llN#4D9s annual general meeting 周年大会
`ZhDoLpH< annual growth rate 年增率;每年增长率
'GcN9D annual long-term supplement 长期个案每年补助金
6B'd]Fe annual pensionable emolument 可供计算退休金的年薪
[,JUC< annual report 年报
8`M) r'5 Annual Report on the Consumer Price Index 《消费物价指数年报》
2NB/&60< annual return 周年报表;周年申报表;每年报税表格
(=
#EJB1( Annual Return Rules 《周年报表规则》
zT4SI'r?f annual review of consumer prices 每年消费物价回顾
ap,%)on^ annual roll-forward basis 逐年延展方式
5FKb7 annual salary 年薪
Z#+lwZD annual statement 年度报表;年度决算表
m`_s_# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
cgY+xd@ annuitant 年金受益人
-*HR0:H annuity 年金
F/}(FG<'>I annuity contract 年金合约
Q*&k6A"jx annuity on human life 人寿年金
hhRUC&Y%V antecedent debt 先前的债项
-y]e`\+[ ante-dated cheque 倒填日期支票
u4hC/! anticipated expenditure 预期开支
;d5d$Np@m& anticipated net profit 预期纯利
vf^`' anticipated revenue 预期收入
xO3-I@ anti-inflation measure 反通货膨胀措施
f_'#wc6 anti-inflationary stance 反通货膨胀立场
$^~dqmE2, apparent deficit 表面赤字
_!_%Afz apparent financial solvency 表面偿债能力
apmZ&Ab apparent partner 表面合伙人
+9yV'd>U application for personal assessment 个人入息课税申请书
v@n0ma= application of fund 资金应用
.Aj4?AXWc application to release as liquidator and to destruct the books of accounts and documents
H+lBb$ 申请免除清盘人职务及毁灭帐簿与文件
(m:ktd=x appointed actuary 委任精算师
B bP&-c appointed auditor 委任核数师;委任审计师
<9Sg,ix't appointed trustee 委任的受托人
\?EnTu. appointer 委任人
qGivRDR$ apportioned pro rata 按比例分摊
3;v%78[&P apportionment 分配;分摊
'z\$.L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
V[#eeH)/ apportionment formula 分摊方程式
/N=;3yWF apportionment of estate duty 遗产税的分摊
3Q;XvrGA appraisal 估价;评估
pd%h5|*n; appreciable growth 可观增长
A-S!Z2m\ appreciable impact 显着影响
a>6@1liT appreciable increase 可观增长
mLGbwm'K appreciation 增值;升值
S1SsJo2\ appreciation against other currencies 相对其他货币升值
5|:t$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4 s&9A/&pC appreciation tax 增值税
$OGTHJA appropriation 拨款;拨用;拨付
s\/$`fuhx appropriation account 拨款帐目
JA!?vs Appropriation Bill 拨款法案
>/J!:Htk+K appropriation-in-aid system 补助拨款办法
}LYK:?_/ approved assets 核准资产
I)s~kA.e approved basket stock 认可一篮子证券
Wks?9)Is approved budget 核准预算
LKX; ^ approved charitable donation 认可慈善捐款
5-[bd I approved charitable institution 认可慈善机构
>oYr=O approved currency 核准货币;认可货币
fC|NK+Xd` approved estimates 核准预算
m0M;f+^ approved estimates of expenditure 核准开支预算
o!$O+%4 approved overseas insurer 核准海外保险人
X7."hGu@ approved overseas trust company 核准海外信托公司
i`st'\I approved pooled investment fund 核准汇集投资基金
Z~[EZgIg approved provident fund scheme 认可公积金计划
lJ>OuSd approved provision 核准拨款
n=_jmR1 approved redeemable share 核准可赎回股份
v#Xl approved regional stock 认可地区性证券
F4:giu ht approved retirement scheme 认可退休金计划
^s.necg0 approved subordinated loan 核准附属贷款
4arqlzlo arbitrage 套戥;套汇;套利
5oOF|IYi arbitrageur 套戥者;套汇者
4;;K1< 1 arbitrary amount 临时款项
RvXK?mL4F arrangement 措施;安排;协定
:n0czO6E arrears 欠款
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