A:
3' 6>zp A share A股;甲类股份
%lPFq- abatement of tax 减税;减扣免税额
MhB kr{8 ABN AMRO Bank N.V. 荷兰银行
p.1|bXY` above-the-line expenditure 线上项目支出;经常预算支出
M+^+u 1QQ0 above-the-line receipt 线上项目收入;经常预算收入
\G*vY#] ABSA Asia Limited 南非联合亚洲有限公司
(sn|`k3I absolute change 绝对数值变更
7[V'3 absolute expenditure 实际开支
Z)(C7,Xu absolute guideline figure 绝对准则数字
/T*]RO4%>] absolute interest 绝对权益
*Mqg_} 0Y absolute order of discharge 绝对破产解除令
FyQ^@@ absolute profit margin 绝对利润幅度
cj<j*(ZZ absolute value 实值;绝对值
B|~\m~ absolutely vested interest 绝对既得权益
Hp":r%) absorbed cost 已吸收成本;已分摊成本
NLF{W|X absorption 吸收;分摊;合并
|^@TA=_ absorption rate 吸收率;摊配率;分摊率
o0Hh&:6!M ACB Finance Limited 亚洲商业财务有限公司
L+QEFQ:r5 acceptable form of reciprocity 合理的互惠条件
$y> J= acceptable rate 适当利率;适当汇率
r jL%M'; acceptance agreement 承兑协议
,k@fXoW acceptance for honour 参加承兑
Nr7MSFiL acceptor 承兑人;接受人;受票人
p<6pmW3 acceptor for honour 参加承兑人
z{^XU"yB accident insurance 意外保险
1}!f.cWV( Accident Insurance Association of Hong Kong 香港意外保险公会
+B'9!t4 2 accident insurance scheme 意外保险计划
(N43?iv( accident year basis 意外年度基准
>UuLSF} accommodation 通融;贷款
uBs[[9je( accommodation bill 通融票据;空头票据
~GS`@IU} accommodation party 汇票代发人
Px K account balance 帐户余额;帐户结余
{{=7 mbc account book 帐簿
QkzPzbF" account collected in advance 预收款项
@v2kAOw[ account current book 往来帐簿
Yb x4 Up@ account of after-acquired property 事后取得的财产报告
9!FV.yp%F account of defaulter 拖欠帐目
zYj8\iER account payable 应付帐款
Q_1EAxt account payee only [A/C payee only] 只可转帐;存入收款人帐户
Vo(d)"m? account receivable 应收帐款
+]|J account receivable report 应收帐款报表
8F4#E
U account statement 结单;帐单;会计财务报表
nS'0i&<{1 account title 帐户名称;会计科目
w];t ]q| accountant's report 会计师报告
iygdX2 Accountant's Report Rules 会计师报告规则
/sdkQ{J!. accounting and auditing procedure 会计与审计程序;会计与核数程序
,)Z^b$H] Accounting Arrangements 《会计安排》
Mi'eViH accounting basis 会计基础
.'7o,)pJ< accounting by Official Receiver 破产管理署署长呈交的帐目
dmrM %a}W- Accounting Circular 《会计通告》
#ZGWU_l} accounting class 会计类别
TiF$',WMv accounting date 记帐日期;会计结算日期
:d!.E$S accounting for money 款项核算
J/wot,j^ Accounting Officer 会计主任
JVTG3:zD accounting period 会计报告期;会计期
2@ACmh accounting policy 会计政策;会计方针
oChcEx% accounting practice 会计惯例
WE`Y! accounting principle 会计准则
|2c '0Ibu accounting record 会计记录
*+qXXCA accounting report 会计报告
G*wn[o(^j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
kG,6;aVZ8 Accounting Society of China 中国会计学会
u 8N+ht@ accounting statement 会计报表
fX} dh9 accounting system 会计制度;会计系统
XX}RbE#4 accounting transaction 会计事项;帐务交易
}
"y{d@ accounting treatment 会计处理
94|BSxc accounting year 会计年度
n&[U/`o accretion 增值;添加
I%*o7" accrual 应计项目;应累算数目
+5);"71 accrual basis 应计制;权责发生制
;Cyt2]F accrual basis accounting 应计制会计;权责发生制会计
w>VM-- accrue 应累算;应计
-oe&1RrdVg accrued benefit 应累算利益
}N4=~'R accrued charges 应计费用
oOe5IczS( accrued cumulative preference share dividend 应累算的累积优先股股息
{My/+{eS!? accrued expenses 应累算费用
&sWq SS accrued interest payable 应付利息;应计未付利息
U#,2et6 accrued interest receivable 应收利息;应计未收利息
;U}lh~e11 accrued right 累算权益
t]"3vE> accruing profit 应累算的利润
t91v%L accumulated fiscal reserve 累积财政储备
}QG6KJh_% accumulated profit 累积利润;滚存溢利
HHoh//(\ accumulated reserve 累积储备
Z:9"7^+ accumulation of surplus income 累积收益盈余
WRFzb0;01 acquired assets 既得资产
W/{HZ< :. acquisition 收购;购置;取得
+l&ZN\@0X acquisition cost 购置成本
<tgJ-rnL acquisition expenses 购置费用
[al$7R& acquisition of 100% interest 收购全部股权
4(
^Ht acquisition of control 取得控制权
,n~H]66n acquisition of fixed assets 购置固定资产
yHk/8 acquisition of shell “买壳”
)0RH"#,2L acquisition price 收购价
x8gUP act of God 天灾
,uEWnZ"4 acting partner 执事合伙人
] X4A)%i active market 买卖活跃的市场;交投畅旺的市场;旺市
oe4Fy}Y_; active partner 积极参与的合伙人
UG48g} active trading 交投活跃
L&'2 actual circulation 实际流通
CQzJ_aSJ( actual cost 实际成本
sRb)*p' actual expenditure 实际开支;实际支出
(K>5DU actual income 实际入息;实际收入;实际收益
QSEf actual market 现货市场
+ lU:I actual price 现货价;实际价格
:)?w2'O actual profit 实际利润
n>Q/XQXB actual quotation 实盘;实际价位;实际报价
eA#J7=eC actual year basis 按实际年度计算
AVi
w}Y
J actuals 实货
EQz`o+ actuarial investigation 精算调查
<q%buyQna actuarial principle 精算原则
d5+ (@HSR actuarial report 精算师报告
SS@#$t: Actuarial Society of Hong Kong 香港精算学会
#ra:^9;Es: actuarial valuation 精算师估值
AXz'=T}{ actuary 精算师
)5)S8~Oc ad referendum agreement 暂定协议;有待覆核的协定
B]InOlc47 ad valorem duty 从价税;按值征税
+!dIEt).U ad valorem duty system 从价税制
(PE"_80Z ad valorem fee 从价费
pvP|.sw5G ad valorem tariff 从价关税
ezCsbV;. [ additional allowance 额外免税额
JTQ$p*2] additional amount for unexpired risk 未过期风险的额外款额
KDwjck"5; additional assessable profit 补加应评税利润
8GV$L~i additional assessment 补加评税
[L]
ca* additional commitment 额外承担
qnv9?Xh additional commitment vote 额外承担拨款
avykg( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N6EH additional dependent parent allowance 供养父母额外免税额
\qi=Us|= additional provision 额外拨款
xv9SQ,n< additional stamp duty 附加印花税
y7ijT='8 additional tax 补加税罚款;补加税款
m(XcPb Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
C B=H1+ adjudged bankrupt 被裁定破产
r2qxi' adjudicated bankrupt 裁定破产人
oAA%pZ@ adjudication fee 裁定费;评定印花税额手续费;评估契据费
dBX%/ adjudication of bankruptcy 裁定破产;宣告破产
I(bH.{1n7 adjudication of insolvency 裁定无力偿还债务
b qEwi[` adjusted actual 经调整的实数;调整后的实数
rH$0h2 adjusted current assets 经调整的流动资产;调整后的流动资产
e
,k,L adjusted figure 经调整的数字;调整后的数额
ZVR0Kzu?Ra adjusted liabilities 经调整的负债;调整后的负债
W$v5o9\Px adjusted loss 经调整的亏损;调整后的亏损
uRh`qnL 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
0^5SL/2 adjusted profit 经调整的利润;调整后的利润
`\(Fax adjusted surplus 经调整的盈余额;调整后的盈余额
{(Drw~/@ adjusted value 经调整的价值;调整后的价值
[>oq~[e)? adjustment 调整;修订;理算〔保险〕
89U<9j adjustment centre 调剂中心
P+wV.pF| adjustment lag 调整过程的时间差距;调整时差
Wb68" )$ adjustment mechanism 调整机制
}.$oZo9J adjustment of loss 亏损调整
}rxFX adjustment process 调整过程;调整程序
o2@8w[r adjustment range 调整幅度
O (<Wn- administered exchange rate 受管制汇率
_}EGk4E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IE+$ET>t administration expenses 行政费用
/J<?2T9G administration fee 手续费;行政费
x0?8AG% administration in bankruptcy 破产管理
i_)j K administration order 遗产管理令
NELQo#kjZ administrator 管理人;遗产管理人
~}z{RE($v administrator of the estate 遗产管理人
KFkKr>S: admission of debt 债项承认书
"$;=8O5O admission of proof 接纳债权证明
"/[-U;ck advance 放贷款项;垫付款项;预支款项;预付款项
2d >kc2=* advance account 暂支帐目;预付款帐户
,i;kAy) advance compensation 预付补偿金
w6'o<= advance from shareholder 股东垫款
nMNAn}~*M advance pending reimbursement 预支以待日后付还
sFC&DTb? advanced economy 先进经济体系
j,8*Z~\5 advancement 预付;预付财产
WXp=>P[ advances warrant 垫款令
Jb#*QJ= advancing 贷出
|)}F}~& adverse balance 逆差
PnJr adverse exchange 逆汇
5^t68
WOl advertisement addressed to shareholders 在报章刊登的致股东通告
Pv1C o: advice for collection 托收通知书
dur}3oS0p advice of drawing 提款通知书;汇票通知书
TSt-#c4B advice of payment 付款通知
&$.Vi&{. Advisory Committee [Securities and Futures Commission]
MRZWfc 谘询委员会〔证券及期货事务监察委员会〕
4~53%=+ Advisory Committee on Diversification 经济多元化谘询委员会
/x"gpKwsB affidavit 誓章;遗产申报誓章
DzkE*vR affidavit of no receipt 述明无收款的誓章
o 4L9Xb7=G affiliate 联号;联营公司;附属公司
\( LKLlam affiliated company 附属公司;联号;联营公司
\_#0Z+pX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
WOZf4X`[ affordability 负担能力
n6ETWjP African Development Bank [AfDB] 非洲开发银行
^VR1whCrx after-acquired property 事后取得的财产
8 *;G\$+ after-hours dealing 市后交易
&kB[jz_[A after-tax profit 税后盈利;税后利润;税后溢利
>r2m1}6g" agency agreement 代理协议
L~cswG'K agency expenses 代理机构的开支
2fT't"gw agency fee 代理费
S)p{4`p% Agency Law 《代理法》
:W_S agent 代理人;承销人
h6c8hp. agent of company 公司代理人
?C(Z\"IX agent's fee 代理人费;经纪费
Ro*$7j0!Hf aggregate 总计;总数;总体数字
4tz8^z[Kw aggregate amount 总款额;总额
GrGgR7eC#P aggregate assets and liabilities 总体资产与负债
"Q`{+|'=E aggregate at constant price 按固定价格计算的总体数字
h
`d(?1 aggregate demand 总需求
rteViq+|. aggregate gross position 总持仓量
N{IY\/;\ aggregate limit 总限额
KFor~A# D aggregate of salaries tax 合计薪俸税
e!URj\* aggregate performance 总体表现;总体业绩
X's-i! aggregate supply 总体供应
VHsuC$3W aggregate surplus 总盈余
c2Ua!p(c aggregate total 整体总额
I1=YSi;A aggregate value 总值;合计价值
<T[%03 aggregated basis 合计基准
6A7UW7/ aggregated net chargeable income 合计应课税入息实额
%f\ M61Z aggregation 合并计算;合计;总和
E1_FK1*V; aggregation of incomes of husband and wife 夫妇入息合并计算
!T@>Ld: aggregation of property 财产的总和
b#FN3AsR agio 差价;贴水
v1?P$f*g 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》
g><u(3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5m&{f>]T 《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》
v_J\yW'K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o^wj_#ai$ 《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》
WZ&/l 65J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|j&u2DM~#m 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'D#}ce)s# agreement for a settlement 授产协议
7
a !b} agreement for assignment 转让协议
l"p%]\tZ agreement for sale 售卖协议;买卖协议
_|D8~\y agreement for sale and purchase 买卖协议
:!;BOCTYI agreement for the payment of interest 支付利息协议
$74ZC
M agreement for the repayment of money 还款协议
@Ytsb!! agreement of reinsurance 再保险协议
k ~lj:7g~ Agricultural Bank of China 中国农业银行
oJVpNE[3] air passenger departure tax 飞机乘客离境税
d}3<nz, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I&3L1rl3{* airport tax 机场税
F IDNhu alcohol duty 酒精税
l]Jk
}. alienation 让与;让渡;转让
m1a0uEA
G alimony 生活费;赡养费
>Y?B(I2e All Ordinaries Index [AOI] 所有普通股指数
R!lNm,i all risks 全险;综合险
7qt<CLJ All Sales Record for Stock Market 《股票市场成交报告》
3M8P% Allied Capital Resources Limited 新联财务有限公司
8K*X]Z h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[Maon.t!l allocation letter 拨款信件
"\Jq2vM allocation of fund 分配款项;预留款项
VV)PSo db allocation of profit 利润分配;溢利分配
I! {AWfp0 allocation warrant 拨款令
Wxkk^J9F3 allotment 分配;配股
g3 6oEz~| allotment notice 股份配售通知;配股通知
8Y3c,p/gS> allotment of shares 股份分配
;Jr6 allowable 可获宽免;免税的
eft-]c+*0 allowable business loss 可扣除的营业亏损
{H#1wu^]O$ allowable expenses 可扣税的支出
YiB]}/ allowance 免税额;津贴;备抵;准备金
hi"[R@UG allowance for debts 债项的免税额
"Y}f"X| allowance for depreciation by wear and tear 耗损折旧免税额
?t$sju(\ allowance for funeral expenses 殡殓费的免税额
X?z5IL;rt allowance for inflation 为通货膨胀而预留的款项;通胀准备金
zLc.4k allowance for repairs and outgoings 修葺及支出方面的免税额
1GN>,Lb:o allowance to debtor 给债务人的津贴
[bUM x alteration of capital 资本更改
}]>[FW alternate trustee 候补受托人
+2O('}t amalgamation 合并
m <IPi < ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
l<<0:~+q ambit of charges 征税范围;收费范围
QbP
W_)N amended valuation 经修订的估值
w-FZ`OA`D American Commodities Exchange 美国商品交易所
9*GwW&M%1_ American Express Bank Limited 美国运通银行
B]ul~FX American Stock Exchange 美国证券交易所
H"WkZX amortization 摊销
fc._*y#AS amount due from banks 存放银行同业的款项
#`RYKQwB amount due from banks abroad 存放海外银行同业的款项
\)eHf
7H
amount due from holding companies 控股公司欠款
~0w7E0DE[ amount due from local banks 存放本港银行同业的款项
J5)e 7 amount due to banks 银行同业的存款
91r9RG> amount due to banks abroad 海外银行同业的存款
&eQzfx=|km amount due to holding companies 控股公司存款
eJ+;!0 amount due to local banks 本港银行同业的存款
L~x3}o$-o amount due to outport banks 外埠银行同业的存款
h>sz@\{ amount for note issue 发行纸币的款额
OYzt>hdH amount of bond 担保契据的款额
'Y(#Yxc amount of consideration 代价款额
gP/[=: amount of contribution 供款数额
%E?:9. :NJ amount of indebtedness 负债款额
Q IQB amount of principal of the loan 贷款本金额
[6K2V:6: amount of rates chargeable 应征差饷数额
>/;\{IG
Wn amount of share capital 股本额
\NhCu$' amount of sums assured 承保款额
GK)3a 9; amount of variation 变动幅度
lyI
rO"o amount of vote 拨款数额
@^a6^*X> amount payable 应付款额
gn1`ZYg amount receivable 应收款额
O_K@\<;~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{R
`IA|T#k analysis 分析
/_@S*=T5 ancillary risk 附属风险
nL5Gr:SLo annual account 周年帐目;周年帐目报表;年度决算;年结
*=ftg& annual accounting date 年结日期
`)\_ annual allowance 每年免税额;年积金;年度津贴;年津
p^Ca-+R3 annual balance 年度余额
#bUWF|zfT annual disposable income 每年可动用收入
ZLyJ annual estimates 周年预算
=rl/l8|P annual fee 年费
Re5m annual general meeting 周年大会
MG>g?s'! annual growth rate 年增率;每年增长率
t;Jt+k~ annual long-term supplement 长期个案每年补助金
IJ!]1fXy+ annual pensionable emolument 可供计算退休金的年薪
|xZDc6HDW annual report 年报
33J}AK^FE Annual Report on the Consumer Price Index 《消费物价指数年报》
(M4~N)7<P5 annual return 周年报表;周年申报表;每年报税表格
<89@k(\ / Annual Return Rules 《周年报表规则》
(aVsp*E annual review of consumer prices 每年消费物价回顾
$5GvF1 annual roll-forward basis 逐年延展方式
E}lU?U5i annual salary 年薪
a({qc0+UK annual statement 年度报表;年度决算表
_DMj)enH" Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
c=I!?a" annuitant 年金受益人
Z{+h~?63 annuity 年金
bv9\Jp0c annuity contract 年金合约
jec03wH_0 annuity on human life 人寿年金
]/p0j$Tq$ antecedent debt 先前的债项
M$1+,[^f ante-dated cheque 倒填日期支票
}U7>_b2 anticipated expenditure 预期开支
qnW5I_] anticipated net profit 预期纯利
ItDe_|!L anticipated revenue 预期收入
583ej2HPg anti-inflation measure 反通货膨胀措施
#jd?ocoY anti-inflationary stance 反通货膨胀立场
,a?)#X apparent deficit 表面赤字
_Jk-nZgn apparent financial solvency 表面偿债能力
SOb17:o3| apparent partner 表面合伙人
$JqdI/s application for personal assessment 个人入息课税申请书
~53E)ilB application of fund 资金应用
CEc&
G application to release as liquidator and to destruct the books of accounts and documents
V:6#IL 申请免除清盘人职务及毁灭帐簿与文件
-Hh$3Uv appointed actuary 委任精算师
UYW%%5p? appointed auditor 委任核数师;委任审计师
v!t*Ng appointed trustee 委任的受托人
|o~FKy1'z\ appointer 委任人
Vyj>&"28 apportioned pro rata 按比例分摊
$^I uE0. apportionment 分配;分摊
H|0B*i@81 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<E$P apportionment formula 分摊方程式
+6*oO| apportionment of estate duty 遗产税的分摊
lk \|EG appraisal 估价;评估
6ecr]=Cv appreciable growth 可观增长
KZ ?<&x appreciable impact 显着影响
6Kh:m-E9 appreciable increase 可观增长
0MMY{@n appreciation 增值;升值
zF;}b3oIo appreciation against other currencies 相对其他货币升值
86/CA[Y- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L}nj#z4g appreciation tax 增值税
<%J dQ82? appropriation 拨款;拨用;拨付
|?s%8c'w= appropriation account 拨款帐目
*{Wh-bc Appropriation Bill 拨款法案
J4j?rLR3p appropriation-in-aid system 补助拨款办法
&w2.b:HF approved assets 核准资产
S#jH2fRo approved basket stock 认可一篮子证券
HGWwGd approved budget 核准预算
JQ+4 SomK approved charitable donation 认可慈善捐款
2-o,4EfHVO approved charitable institution 认可慈善机构
pTGq4v@6x approved currency 核准货币;认可货币
9Lk.\. approved estimates 核准预算
EM vV approved estimates of expenditure 核准开支预算
LAwX9q` approved overseas insurer 核准海外保险人
BRQ9kK20 approved overseas trust company 核准海外信托公司
PHfGl approved pooled investment fund 核准汇集投资基金
aC]~ approved provident fund scheme 认可公积金计划
?P<&8eY approved provision 核准拨款
)prpG ! approved redeemable share 核准可赎回股份
GK95=?f~8; approved regional stock 认可地区性证券
&BG^:4b approved retirement scheme 认可退休金计划
~#I1!y~` approved subordinated loan 核准附属贷款
~W5fJd0 arbitrage 套戥;套汇;套利
IAnY+=^ arbitrageur 套戥者;套汇者
,U>g LTS arbitrary amount 临时款项
#$jAGt3^BT arrangement 措施;安排;协定
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arrears 欠款
/Ia=/Jj7N arrears of pay 欠付薪酬
~l CG37 arrears of revenue 逾期未收税款;逾期未收的帐项
v6s8 p articles of association 组织章程;组织细则;组织章程细则
Zdh4CNEeFP Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
kC|tv{g#> ascertainment of profit 确定利润
5y=X?hF~) "Asia Clear" “亚洲结算系统”
iA^w2K Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A6lf-8ncx Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XZd !c Ff Asian Development Fund [ADF] 亚洲发展基金
F!pUfF,& Asian dollar bond 亚洲美元债券
{zbH.V[ Asian dollar market 亚洲美元市场
i`2Q;Az_P6 Asian dollar rate 亚洲美元利率
7X|&:V.s| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4I:Jb;k> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(`3Bi]7 asked price 沽盘;喊价;索价;卖方报价
@=Ly#HuUM assessable income 应评税入息
*sAoYx assessable loss 应评税亏损
xhUQ.(S`r6 assessable profit 应评税利润
8Y5*
1E* assessable value 应评税值
rRT9)wDa assessed profit 估定利润
b\=0[kBQw assessed value 经评估价值
]P(Eo|)m assessment 评税;评定;估价;评税单
)KXLL;] assessment number 评税编号;估价编号
ywq{9)vq assessment of additional tax 补加税评税
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