A:
Hp3T2|uL A share A股;甲类股份
==~
lc; abatement of tax 减税;减扣免税额
b_oUG_B3] ABN AMRO Bank N.V. 荷兰银行
"H)D~K~* above-the-line expenditure 线上项目支出;经常预算支出
z)pp{ above-the-line receipt 线上项目收入;经常预算收入
rh(77x1|(G ABSA Asia Limited 南非联合亚洲有限公司
ZRoOdo94 absolute change 绝对数值变更
{>>Gc2UT absolute expenditure 实际开支
x% Eu.jj absolute guideline figure 绝对准则数字
<:`x> _ absolute interest 绝对权益
u_ym=N57` absolute order of discharge 绝对破产解除令
-r6LndQs absolute profit margin 绝对利润幅度
irzWk3@: absolute value 实值;绝对值
.cg"M0 absolutely vested interest 绝对既得权益
_gP-$&JC absorbed cost 已吸收成本;已分摊成本
Z_?r5M; absorption 吸收;分摊;合并
LgoUD*MbQ absorption rate 吸收率;摊配率;分摊率
1V 2"sE ACB Finance Limited 亚洲商业财务有限公司
nsV;6^> acceptable form of reciprocity 合理的互惠条件
}G[Qm2k acceptable rate 适当利率;适当汇率
9vz"rHV acceptance agreement 承兑协议
~ny4Ay$# acceptance for honour 参加承兑
EX,)MU acceptor 承兑人;接受人;受票人
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acceptor for honour 参加承兑人
[d,")Ng accident insurance 意外保险
<*74t%AJ% Accident Insurance Association of Hong Kong 香港意外保险公会
-$_h]x*
W accident insurance scheme 意外保险计划
Fu#mMn0c accident year basis 意外年度基准
$ ~2qEe.h accommodation 通融;贷款
ai(J%"D" accommodation bill 通融票据;空头票据
_#6ekl|% accommodation party 汇票代发人
x-ShY&k account balance 帐户余额;帐户结余
s4Z5t$0| account book 帐簿
-<WQ>mrB& account collected in advance 预收款项
L\H,cimN account current book 往来帐簿
[|\BuUT' account of after-acquired property 事后取得的财产报告
\^rAH@ account of defaulter 拖欠帐目
<YBA
7i account payable 应付帐款
*ZA.O account payee only [A/C payee only] 只可转帐;存入收款人帐户
bcZ s+FOPd account receivable 应收帐款
0=Z_5.T> account receivable report 应收帐款报表
D<*#. > account statement 结单;帐单;会计财务报表
66l$}+|Zzc account title 帐户名称;会计科目
B*j
AD2 accountant's report 会计师报告
2x&mJ}o#k Accountant's Report Rules 会计师报告规则
QBfsdu<@^ accounting and auditing procedure 会计与审计程序;会计与核数程序
'Ijjk`d&c
Accounting Arrangements 《会计安排》
!&OybjQ accounting basis 会计基础
dD0:K3@ accounting by Official Receiver 破产管理署署长呈交的帐目
~T<o?98 Accounting Circular 《会计通告》
y%x2 accounting class 会计类别
QC*>
qo accounting date 记帐日期;会计结算日期
q!+m,
!M accounting for money 款项核算
t9B]V Accounting Officer 会计主任
U.HeIJ# accounting period 会计报告期;会计期
L|[0&u! accounting policy 会计政策;会计方针
Gdf*x<T1 accounting practice 会计惯例
%rZJ#p[e)= accounting principle 会计准则
_4jRUsvjY accounting record 会计记录
|0$wRl+kN accounting report 会计报告
}^
j"@{~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rwUKg[
1N Accounting Society of China 中国会计学会
2,O;<9au< accounting statement 会计报表
Lg[_9`\ accounting system 会计制度;会计系统
h tn?iLq accounting transaction 会计事项;帐务交易
Dk XB accounting treatment 会计处理
RwC1C(ZP accounting year 会计年度
#(G#O1+ accretion 增值;添加
LE:nmo accrual 应计项目;应累算数目
kmXaLt2Z accrual basis 应计制;权责发生制
.oFkx*Ln accrual basis accounting 应计制会计;权责发生制会计
Cp2$I<T accrue 应累算;应计
@<
@\CiM accrued benefit 应累算利益
^q0Ox&X accrued charges 应计费用
$pm5G} . accrued cumulative preference share dividend 应累算的累积优先股股息
[LJ1wBMw accrued expenses 应累算费用
T};fy+iq accrued interest payable 应付利息;应计未付利息
E#=slj@ accrued interest receivable 应收利息;应计未收利息
Jm+;A^; accrued right 累算权益
;8
D31OT accruing profit 应累算的利润
7TjK;w7xS. accumulated fiscal reserve 累积财政储备
7#BpGQJQ accumulated profit 累积利润;滚存溢利
wZA(><\ accumulated reserve 累积储备
"`AIU}[_I accumulation of surplus income 累积收益盈余
)0I;+9:D= acquired assets 既得资产
'8 ~E acquisition 收购;购置;取得
71?>~PnbH} acquisition cost 购置成本
<ZV !fn acquisition expenses 购置费用
:3# t; acquisition of 100% interest 收购全部股权
\)pT+QxZ acquisition of control 取得控制权
H1FSN6' acquisition of fixed assets 购置固定资产
v<z%\`y acquisition of shell “买壳”
yI 6AafS~ acquisition price 收购价
W c"f act of God 天灾
]#N~r&hmQ acting partner 执事合伙人
_f8<t=R active market 买卖活跃的市场;交投畅旺的市场;旺市
gL+8fX2G6 active partner 积极参与的合伙人
\*0ow`|K active trading 交投活跃
PKhH0O\_U actual circulation 实际流通
HV^*_ actual cost 实际成本
+8 avA:o actual expenditure 实际开支;实际支出
k%?fy actual income 实际入息;实际收入;实际收益
b{KpfbxcI actual market 现货市场
7Xu.z9y actual price 现货价;实际价格
dM{xPpnx actual profit 实际利润
bF'^eR actual quotation 实盘;实际价位;实际报价
C"I:^&sL actual year basis 按实际年度计算
8Ilg[Drj* actuals 实货
g
pN{1 actuarial investigation 精算调查
0#
D4;v actuarial principle 精算原则
"+2Hde1 actuarial report 精算师报告
`4&
GumG Actuarial Society of Hong Kong 香港精算学会
(0Xgv3wd actuarial valuation 精算师估值
U!L<v!$ actuary 精算师
e?%Qv+)W ad referendum agreement 暂定协议;有待覆核的协定
=Zcbfo_& ad valorem duty 从价税;按值征税
IGj%)_W ad valorem duty system 从价税制
bojx:g ad valorem fee 从价费
q1Vh]d ad valorem tariff 从价关税
ZlHN-!OZp additional allowance 额外免税额
=8?gx$r2 additional amount for unexpired risk 未过期风险的额外款额
FL+^r6DQ additional assessable profit 补加应评税利润
]:m}nJ_ additional assessment 补加评税
:66xrw additional commitment 额外承担
e5_:15%R\ additional commitment vote 额外承担拨款
G9.+N~GZ. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}>\+eG additional dependent parent allowance 供养父母额外免税额
%G& Zm$u= additional provision 额外拨款
}kaU0 P additional stamp duty 附加印花税
:_% additional tax 补加税罚款;补加税款
^h
z4IZ^ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
gOpGwpYZ, adjudged bankrupt 被裁定破产
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adjudicated bankrupt 裁定破产人
x(nWyVB adjudication fee 裁定费;评定印花税额手续费;评估契据费
>W=
0N( adjudication of bankruptcy 裁定破产;宣告破产
-,t2D/xK adjudication of insolvency 裁定无力偿还债务
Q
Fv"!Ql adjusted actual 经调整的实数;调整后的实数
}%B^Vl%ZZ adjusted current assets 经调整的流动资产;调整后的流动资产
~G!>2 +L adjusted figure 经调整的数字;调整后的数额
$\xS~w adjusted liabilities 经调整的负债;调整后的负债
ewYZ} "o adjusted loss 经调整的亏损;调整后的亏损
T/#$44ub adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
&y?L^Aq adjusted profit 经调整的利润;调整后的利润
FTx&] QN? adjusted surplus 经调整的盈余额;调整后的盈余额
Y3+GBqP adjusted value 经调整的价值;调整后的价值
jrGVC2*rD adjustment 调整;修订;理算〔保险〕
'OKDB7Ni adjustment centre 调剂中心
5gV%jQgkC adjustment lag 调整过程的时间差距;调整时差
|0vV?f$ adjustment mechanism 调整机制
Farcd!} adjustment of loss 亏损调整
/`YHPeXu adjustment process 调整过程;调整程序
8v7;{4^ adjustment range 调整幅度
2YD;Gb[8 administered exchange rate 受管制汇率
tl |Qw";I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_q >>]{5 administration expenses 行政费用
/=9t$u| administration fee 手续费;行政费
8-Ik .,} administration in bankruptcy 破产管理
\Lxsg!wtJ administration order 遗产管理令
Y]ML-smN administrator 管理人;遗产管理人
.`z](s administrator of the estate 遗产管理人
s7?Q[vN admission of debt 债项承认书
t1,sG8Z admission of proof 接纳债权证明
LHjGlBy advance 放贷款项;垫付款项;预支款项;预付款项
Y4]USU!PA advance account 暂支帐目;预付款帐户
zmH 8# advance compensation 预付补偿金
kK]JN advance from shareholder 股东垫款
/xmUu0H$R advance pending reimbursement 预支以待日后付还
>1[ Hk0 <x advanced economy 先进经济体系
Omkl|l9 advancement 预付;预付财产
wV- kB4^4 advances warrant 垫款令
/79_3;^ advancing 贷出
F.)b`:g adverse balance 逆差
6$qn'K$ adverse exchange 逆汇
SqL8MKN) advertisement addressed to shareholders 在报章刊登的致股东通告
9K*yds advice for collection 托收通知书
}R#YO$J7 advice of drawing 提款通知书;汇票通知书
a $pxt!6 advice of payment 付款通知
<4,n6$E Advisory Committee [Securities and Futures Commission]
>r] bfN, 谘询委员会〔证券及期货事务监察委员会〕
1*{` . Advisory Committee on Diversification 经济多元化谘询委员会
|tC`rzo affidavit 誓章;遗产申报誓章
tL68
u[ affidavit of no receipt 述明无收款的誓章
GU99!.$ affiliate 联号;联营公司;附属公司
6@`Y6>}$_ affiliated company 附属公司;联号;联营公司
UxZT&x3=)} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
HE911 lc: affordability 负担能力
;0Yeo"- African Development Bank [AfDB] 非洲开发银行
5I,5da after-acquired property 事后取得的财产
bKsl'3~ k after-hours dealing 市后交易
.l$'%AG:~ after-tax profit 税后盈利;税后利润;税后溢利
dALJlRo" agency agreement 代理协议
$gm`}3C< agency expenses 代理机构的开支
<^?64 agency fee 代理费
rWKc,A[ Agency Law 《代理法》
#wH<W5gSZ agent 代理人;承销人
;W6P$@'zs agent of company 公司代理人
uc@f# (- agent's fee 代理人费;经纪费
(;2J}XQvO~ aggregate 总计;总数;总体数字
E5.3wOE aggregate amount 总款额;总额
/an$4?":~ aggregate assets and liabilities 总体资产与负债
2fp\s5%J} aggregate at constant price 按固定价格计算的总体数字
SsiKuoxk aggregate demand 总需求
=}txcA+ aggregate gross position 总持仓量
juPW!u aggregate limit 总限额
PDaD:}9 aggregate of salaries tax 合计薪俸税
g6:S"Em aggregate performance 总体表现;总体业绩
G"3)\FEM aggregate supply 总体供应
o*7`r ~ aggregate surplus 总盈余
Z)cGe1?q aggregate total 整体总额
gR)T(%W aggregate value 总值;合计价值
YNCQPN\v`1 aggregated basis 合计基准
O-r,&W aggregated net chargeable income 合计应课税入息实额
j_ dCy aggregation 合并计算;合计;总和
Nq|b$S [4 aggregation of incomes of husband and wife 夫妇入息合并计算
<$)F_R~T3 aggregation of property 财产的总和
zmvF#o agio 差价;贴水
.Ua|KKK C Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)h-Qi#{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N:Yjz^Jt 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
{e4`D1B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:4]^PB@dl 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
8 ;oU{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'1]Iu@? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0q`n] NM agreement for a settlement 授产协议
.du FMJl agreement for assignment 转让协议
5}FPqyK" agreement for sale 售卖协议;买卖协议
/7Z;/|oU agreement for sale and purchase 买卖协议
W%@L7 xh agreement for the payment of interest 支付利息协议
^nn3; agreement for the repayment of money 还款协议
1Ao YG_ agreement of reinsurance 再保险协议
a>jiq8d]4 Agricultural Bank of China 中国农业银行
Y#Pl)sRr air passenger departure tax 飞机乘客离境税
ndEW$?W, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1PLxc)LsG airport tax 机场税
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&[=,R0 @ alcohol duty 酒精税
?k)(~Y&@p alienation 让与;让渡;转让
{Rb|"; alimony 生活费;赡养费
2aiZ All Ordinaries Index [AOI] 所有普通股指数
$CXKeWS=Q. all risks 全险;综合险
uY+N163i All Sales Record for Stock Market 《股票市场成交报告》
U JO Allied Capital Resources Limited 新联财务有限公司
P+r-t8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N<V,5 allocation letter 拨款信件
71i".1l{K allocation of fund 分配款项;预留款项
t>[K:[0U allocation of profit 利润分配;溢利分配
~Ti allocation warrant 拨款令
I9GRSm;0< allotment 分配;配股
JR='c)6: allotment notice 股份配售通知;配股通知
yM(zc/? allotment of shares 股份分配
aKdi allowable 可获宽免;免税的
|U}al[ allowable business loss 可扣除的营业亏损
X!r9 allowable expenses 可扣税的支出
|Rk$u allowance 免税额;津贴;备抵;准备金
5nL,sFd allowance for debts 债项的免税额
l!z0lh-J allowance for depreciation by wear and tear 耗损折旧免税额
X2PQL"` allowance for funeral expenses 殡殓费的免税额
86(8p_&zC allowance for inflation 为通货膨胀而预留的款项;通胀准备金
o)<c1\q allowance for repairs and outgoings 修葺及支出方面的免税额
_+z5~6> allowance to debtor 给债务人的津贴
3(|8gWQ alteration of capital 资本更改
z>HeM
Mei alternate trustee 候补受托人
N-
E)b amalgamation 合并
ts rcX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|`d5Y#26 ambit of charges 征税范围;收费范围
r9@4-U7v& amended valuation 经修订的估值
xB=~3 American Commodities Exchange 美国商品交易所
~$7fU American Express Bank Limited 美国运通银行
^3*k6h[( American Stock Exchange 美国证券交易所
,1+AfI amortization 摊销
:Z0m " amount due from banks 存放银行同业的款项
S`ms[^-q* amount due from banks abroad 存放海外银行同业的款项
Wx&gI4~ amount due from holding companies 控股公司欠款
L$*sv. amount due from local banks 存放本港银行同业的款项
S0+nQM% amount due to banks 银行同业的存款
$7%e|0jC amount due to banks abroad 海外银行同业的存款
ZsjDe {TH amount due to holding companies 控股公司存款
F.:B_t amount due to local banks 本港银行同业的存款
{L 7O{:J amount due to outport banks 外埠银行同业的存款
qF!oP amount for note issue 发行纸币的款额
iYE:o{ amount of bond 担保契据的款额
9(`d
h amount of consideration 代价款额
i^LLKx7M& amount of contribution 供款数额
kI5`[\ amount of indebtedness 负债款额
v{7Jzjd amount of principal of the loan 贷款本金额
6BT o% amount of rates chargeable 应征差饷数额
;Js-27_0 amount of share capital 股本额
Ms8&$ amount of sums assured 承保款额
-ZXC^zt amount of variation 变动幅度
x O`#a= amount of vote 拨款数额
w>M8FG(4] amount payable 应付款额
'Q\I@s } amount receivable 应收款额
mouLjT&p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pUV3n
1{2 analysis 分析
~Xa8\> ancillary risk 附属风险
Qp9)Rc5 annual account 周年帐目;周年帐目报表;年度决算;年结
G-?y;V 1 annual accounting date 年结日期
E;7vGGf] annual allowance 每年免税额;年积金;年度津贴;年津
cTW3\S= annual balance 年度余额
t)Q6A@$: annual disposable income 每年可动用收入
Ra%" += annual estimates 周年预算
l*;Isz: annual fee 年费
=m{]Xep annual general meeting 周年大会
9z)p*+rUK annual growth rate 年增率;每年增长率
Nrp0z: annual long-term supplement 长期个案每年补助金
RLkP)+t annual pensionable emolument 可供计算退休金的年薪
no_(J>p^& annual report 年报
#Fx$x#Gc@y Annual Report on the Consumer Price Index 《消费物价指数年报》
v`i9LD0( annual return 周年报表;周年申报表;每年报税表格
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