A:
pMa 3R3a A share A股;甲类股份
=CRaMjN abatement of tax 减税;减扣免税额
B;W=61d ABN AMRO Bank N.V. 荷兰银行
e/@udau above-the-line expenditure 线上项目支出;经常预算支出
Yn1 U@! above-the-line receipt 线上项目收入;经常预算收入
!j YV,:' ABSA Asia Limited 南非联合亚洲有限公司
h`3;^T absolute change 绝对数值变更
)-9|3` absolute expenditure 实际开支
Arfq absolute guideline figure 绝对准则数字
TSHp.ABf absolute interest 绝对权益
] ^ absolute order of discharge 绝对破产解除令
Ds L]o absolute profit margin 绝对利润幅度
|nU: absolute value 实值;绝对值
GXJ3E"_. absolutely vested interest 绝对既得权益
`Rj
i=k> absorbed cost 已吸收成本;已分摊成本
Qyd3e O_ absorption 吸收;分摊;合并
4_r8ynq{z absorption rate 吸收率;摊配率;分摊率
7^|3TTK ACB Finance Limited 亚洲商业财务有限公司
NS b<
7_L acceptable form of reciprocity 合理的互惠条件
s#*
mn acceptable rate 适当利率;适当汇率
;CAB.aB~ acceptance agreement 承兑协议
EY2s${26% acceptance for honour 参加承兑
>]C;sP acceptor 承兑人;接受人;受票人
-!;vX
@ acceptor for honour 参加承兑人
_;LHC;,:
accident insurance 意外保险
b2p<!? Accident Insurance Association of Hong Kong 香港意外保险公会
DB?_E{y] accident insurance scheme 意外保险计划
?7a<V+V: accident year basis 意外年度基准
WxO*{`T! accommodation 通融;贷款
]
mP-HFl accommodation bill 通融票据;空头票据
Q&M(wnl5 accommodation party 汇票代发人
1Rp|*> account balance 帐户余额;帐户结余
6LvUi|~"< account book 帐簿
y=
account collected in advance 预收款项
&Lq @af# account current book 往来帐簿
jX+LI account of after-acquired property 事后取得的财产报告
* k=L account of defaulter 拖欠帐目
0Vy*
0\{S account payable 应付帐款
to:hMd1T account payee only [A/C payee only] 只可转帐;存入收款人帐户
_DJ0MR~3 account receivable 应收帐款
5l(;+#3y/ account receivable report 应收帐款报表
3UrqV`x \ account statement 结单;帐单;会计财务报表
*'exvY~ account title 帐户名称;会计科目
G ROl9xp2 accountant's report 会计师报告
39~fP) Accountant's Report Rules 会计师报告规则
]]d@jj accounting and auditing procedure 会计与审计程序;会计与核数程序
{'r(P& Accounting Arrangements 《会计安排》
8oA6'%.e accounting basis 会计基础
WNL3+ accounting by Official Receiver 破产管理署署长呈交的帐目
}[i35f[w Accounting Circular 《会计通告》
xZ9y*Gv\= accounting class 会计类别
\V:
_Zs accounting date 记帐日期;会计结算日期
{MYlW0)~ accounting for money 款项核算
4eIu@
";! Accounting Officer 会计主任
/I6?t=?< accounting period 会计报告期;会计期
j&8 ~X2?* accounting policy 会计政策;会计方针
Oa@X! \ accounting practice 会计惯例
dWm[#,Q? accounting principle 会计准则
!4oYQB accounting record 会计记录
D-,sF8{ i accounting report 会计报告
cteHuRd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|'KNR]:
N Accounting Society of China 中国会计学会
)(DV~1r= accounting statement 会计报表
p}(w"?2 accounting system 会计制度;会计系统
vBM\W%T|d accounting transaction 会计事项;帐务交易
MgtyO3GUAD accounting treatment 会计处理
&V$'{ accounting year 会计年度
v8pUt\m" accretion 增值;添加
jl:O~UL6i accrual 应计项目;应累算数目
aty
K^*aX accrual basis 应计制;权责发生制
'u696ED4 accrual basis accounting 应计制会计;权责发生制会计
+m>Kb edl accrue 应累算;应计
-,4_ &V accrued benefit 应累算利益
*r9I
1W accrued charges 应计费用
7c;59$2( accrued cumulative preference share dividend 应累算的累积优先股股息
;\#u19 accrued expenses 应累算费用
QMfYM~o accrued interest payable 应付利息;应计未付利息
162qx R[. accrued interest receivable 应收利息;应计未收利息
{nHy!{+qqG accrued right 累算权益
);Gt!]p`; accruing profit 应累算的利润
}^LcKV accumulated fiscal reserve 累积财政储备
&+sO"j4<?r accumulated profit 累积利润;滚存溢利
@)}Vk accumulated reserve 累积储备
C<n.C*o accumulation of surplus income 累积收益盈余
Ho"FB|e acquired assets 既得资产
9"V27"s acquisition 收购;购置;取得
8E0Rg/DnT acquisition cost 购置成本
YnI acquisition expenses 购置费用
da[l[b; acquisition of 100% interest 收购全部股权
y?5*K acquisition of control 取得控制权
9sT?"(= acquisition of fixed assets 购置固定资产
0!(Ii@m=N acquisition of shell “买壳”
=20Q!wcu acquisition price 收购价
A#jiCIc act of God 天灾
j|? bva\ acting partner 执事合伙人
\sRRLDj% active market 买卖活跃的市场;交投畅旺的市场;旺市
;#Mq=Fr-SG active partner 积极参与的合伙人
*><]
[|Y@H active trading 交投活跃
PK+][.6H actual circulation 实际流通
9:=a FP actual cost 实际成本
y>~KeUC actual expenditure 实际开支;实际支出
0tsll1 actual income 实际入息;实际收入;实际收益
W}.4$f> actual market 现货市场
_fa]2I actual price 现货价;实际价格
8-SVgo( actual profit 实际利润
9)4N2= actual quotation 实盘;实际价位;实际报价
;'<K}h actual year basis 按实际年度计算
uHf~KYL actuals 实货
aMz%H|/$ actuarial investigation 精算调查
BB|{VwN actuarial principle 精算原则
".w*_1G7U actuarial report 精算师报告
vys*=48g Actuarial Society of Hong Kong 香港精算学会
DF&C7+hO actuarial valuation 精算师估值
;UWdT]>!? actuary 精算师
&`@Jy|N\ ad referendum agreement 暂定协议;有待覆核的协定
jR/X}XQtY ad valorem duty 从价税;按值征税
z%;\q$ ad valorem duty system 从价税制
{{<o1{_H ad valorem fee 从价费
!P:hf/l[B ad valorem tariff 从价关税
<MfB;M additional allowance 额外免税额
z5{I3 Y!1 additional amount for unexpired risk 未过期风险的额外款额
T`W FY additional assessable profit 补加应评税利润
pH"LZ7)DI0 additional assessment 补加评税
m,.d< ** additional commitment 额外承担
'2.F-~ additional commitment vote 额外承担拨款
@Qx;J<{+g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%b!p{p additional dependent parent allowance 供养父母额外免税额
F_I! + additional provision 额外拨款
.upcUS8 additional stamp duty 附加印花税
fqZ!Bi additional tax 补加税罚款;补加税款
`__CL
)N| Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
?Z14l0iZ%d adjudged bankrupt 被裁定破产
ucA6s:!={ adjudicated bankrupt 裁定破产人
U}qW9X;o adjudication fee 裁定费;评定印花税额手续费;评估契据费
iSsy_ | adjudication of bankruptcy 裁定破产;宣告破产
3cfkJ|fuwe adjudication of insolvency 裁定无力偿还债务
O%+:fJz6wI adjusted actual 经调整的实数;调整后的实数
MA1,;pv6 adjusted current assets 经调整的流动资产;调整后的流动资产
%{Ls$Y) adjusted figure 经调整的数字;调整后的数额
>w*"LZjTTK adjusted liabilities 经调整的负债;调整后的负债
@D60 adjusted loss 经调整的亏损;调整后的亏损
'wQ=b adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
3PJ adjusted profit 经调整的利润;调整后的利润
_5X}&>>lhF adjusted surplus 经调整的盈余额;调整后的盈余额
^qk$W?pX adjusted value 经调整的价值;调整后的价值
\T[*|"RFZ adjustment 调整;修订;理算〔保险〕
{)%B?75~ adjustment centre 调剂中心
c9'#G>&h~^ adjustment lag 调整过程的时间差距;调整时差
/Fv1Z=:r adjustment mechanism 调整机制
glv(`cQ adjustment of loss 亏损调整
| z('yy$ adjustment process 调整过程;调整程序
9(@bjL465 adjustment range 调整幅度
$9l3DJ administered exchange rate 受管制汇率
F1,pAtA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
NOQgkN administration expenses 行政费用
E|5gKp-wJ administration fee 手续费;行政费
]#*@<T*[ administration in bankruptcy 破产管理
~ R* 6w($ administration order 遗产管理令
GUcuD^Fe administrator 管理人;遗产管理人
|Y])|`_'G administrator of the estate 遗产管理人
2cmqtlW" admission of debt 债项承认书
<"\K|2Sg admission of proof 接纳债权证明
APLu?wy7s5 advance 放贷款项;垫付款项;预支款项;预付款项
Qe4 advance account 暂支帐目;预付款帐户
RCmPZ advance compensation 预付补偿金
wZOO#&X#r advance from shareholder 股东垫款
^iI^) advance pending reimbursement 预支以待日后付还
5-C6; 7%: advanced economy 先进经济体系
7'&Xg_ advancement 预付;预付财产
!c*^:0 advances warrant 垫款令
{?j|]j advancing 贷出
F\]rxl4(L adverse balance 逆差
qrdA?VV adverse exchange 逆汇
o?%x!m> advertisement addressed to shareholders 在报章刊登的致股东通告
xpS#l"dr advice for collection 托收通知书
\XpPb{:> advice of drawing 提款通知书;汇票通知书
D&oC1 advice of payment 付款通知
r]]Ke_s! Advisory Committee [Securities and Futures Commission]
~q1s4^J 谘询委员会〔证券及期货事务监察委员会〕
@L~y%# Advisory Committee on Diversification 经济多元化谘询委员会
'17=1\Ss6; affidavit 誓章;遗产申报誓章
hwXp=not( affidavit of no receipt 述明无收款的誓章
R
UX affiliate 联号;联营公司;附属公司
[@\f 0R affiliated company 附属公司;联号;联营公司
>"Hj=? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]Wy V bIu affordability 负担能力
)*_YeT&w. African Development Bank [AfDB] 非洲开发银行
]-AT(L> after-acquired property 事后取得的财产
Vl'=92t after-hours dealing 市后交易
tRXM8't after-tax profit 税后盈利;税后利润;税后溢利
>PYe" agency agreement 代理协议
wo_FM
`@ agency expenses 代理机构的开支
a;h:o>Do5 agency fee 代理费
o%|1D'f^ Agency Law 《代理法》
K]7@%cS agent 代理人;承销人
|C(72t?K agent of company 公司代理人
k(7!W agent's fee 代理人费;经纪费
gF%ad=xm aggregate 总计;总数;总体数字
_>aesp% aggregate amount 总款额;总额
)pvZM? aggregate assets and liabilities 总体资产与负债
'/"( `f, aggregate at constant price 按固定价格计算的总体数字
{bNnhW*qOu aggregate demand 总需求
Q2NS> [ aggregate gross position 总持仓量
i/$lOde aggregate limit 总限额
U^,ld` aggregate of salaries tax 合计薪俸税
D~%cf aggregate performance 总体表现;总体业绩
Dnp^yqz* aggregate supply 总体供应
huQ1A0(no aggregate surplus 总盈余
pH*L8tT
aggregate total 整体总额
O{dx+f aggregate value 总值;合计价值
2N]y)S_<V aggregated basis 合计基准
Ny~;"n aggregated net chargeable income 合计应课税入息实额
TQEZ<B$ aggregation 合并计算;合计;总和
kNjbpCE\! aggregation of incomes of husband and wife 夫妇入息合并计算
}5]NUxQ_ aggregation of property 财产的总和
*in_Zt3 agio 差价;贴水
HK-?<$Yc Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
o?X\,}-s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
grS,PKH 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:4Y|%7[
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fDRQ(} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
bk7miRIB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%v|,-B7Yx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F(w>lWs; agreement for a settlement 授产协议
4s"HO/ agreement for assignment 转让协议
O-G@To3\ agreement for sale 售卖协议;买卖协议
Fj5^_2MU: agreement for sale and purchase 买卖协议
97BL%_^k agreement for the payment of interest 支付利息协议
SEuj=Vie# agreement for the repayment of money 还款协议
O/<jt' agreement of reinsurance 再保险协议
V]<dh|x Agricultural Bank of China 中国农业银行
lS,Hr3Lz air passenger departure tax 飞机乘客离境税
c'(]n]a% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j[z\p~^ airport tax 机场税
<D 5QlAN alcohol duty 酒精税
0P)c)x5 alienation 让与;让渡;转让
te:VYP alimony 生活费;赡养费
w"sRK All Ordinaries Index [AOI] 所有普通股指数
(&x[>):6? all risks 全险;综合险
I#mT#xs6 All Sales Record for Stock Market 《股票市场成交报告》
7 yi >G Allied Capital Resources Limited 新联财务有限公司
*&U9npN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T0SD|' allocation letter 拨款信件
Z$pR_dazU allocation of fund 分配款项;预留款项
C
qxP@ allocation of profit 利润分配;溢利分配
LCdc7 allocation warrant 拨款令
*(HH71Y allotment 分配;配股
c]n4vhUa5 allotment notice 股份配售通知;配股通知
XRz.R/ allotment of shares 股份分配
`Yut1N allowable 可获宽免;免税的
p"X\]g^jA> allowable business loss 可扣除的营业亏损
4dy)g)wM allowable expenses 可扣税的支出
:wF(([&4p! allowance 免税额;津贴;备抵;准备金
}W YY5L8^ allowance for debts 债项的免税额
X%gJ,c(4 allowance for depreciation by wear and tear 耗损折旧免税额
_I-0[w allowance for funeral expenses 殡殓费的免税额
H`".L^ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
2.x3^/ allowance for repairs and outgoings 修葺及支出方面的免税额
l9<+4rK2 allowance to debtor 给债务人的津贴
0? l alteration of capital 资本更改
Fq{nc]L6 alternate trustee 候补受托人
g\^(>Ouc amalgamation 合并
xE9s=} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w|M?t{ ambit of charges 征税范围;收费范围
S=my;M- amended valuation 经修订的估值
z1L. American Commodities Exchange 美国商品交易所
<oeHZD_OR American Express Bank Limited 美国运通银行
T@z$g American Stock Exchange 美国证券交易所
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