A:
"6]oi*_8 A share A股;甲类股份
uNy-r`vg abatement of tax 减税;减扣免税额
_*}D@yy& ABN AMRO Bank N.V. 荷兰银行
yuC"V' above-the-line expenditure 线上项目支出;经常预算支出
k|x mZA* above-the-line receipt 线上项目收入;经常预算收入
F$>#P7ph\a ABSA Asia Limited 南非联合亚洲有限公司
=0&XdxX absolute change 绝对数值变更
:&5u) absolute expenditure 实际开支
&LM@xt4"^[ absolute guideline figure 绝对准则数字
kPOk.F%) absolute interest 绝对权益
&=t~_ Dc absolute order of discharge 绝对破产解除令
@j\;9>I/ absolute profit margin 绝对利润幅度
&5jc
&CS absolute value 实值;绝对值
qh bagw~ absolutely vested interest 绝对既得权益
3B[tbU( absorbed cost 已吸收成本;已分摊成本
!rgXB( absorption 吸收;分摊;合并
Nj4r[5K absorption rate 吸收率;摊配率;分摊率
$
^)g, ACB Finance Limited 亚洲商业财务有限公司
dw#pObH|` acceptable form of reciprocity 合理的互惠条件
3q'nO-KJ acceptable rate 适当利率;适当汇率
Wv3p!zW3I acceptance agreement 承兑协议
}#Up:o]A! acceptance for honour 参加承兑
8F\'?7 acceptor 承兑人;接受人;受票人
/p;OZf] acceptor for honour 参加承兑人
H1~9f{ accident insurance 意外保险
gRs@T<k2 Accident Insurance Association of Hong Kong 香港意外保险公会
3I'7+?@@l accident insurance scheme 意外保险计划
`?&C5*P accident year basis 意外年度基准
;t
N@ accommodation 通融;贷款
ci%$So2# accommodation bill 通融票据;空头票据
W;Dik%^tg accommodation party 汇票代发人
R(>
oyxA[F account balance 帐户余额;帐户结余
Hv"qRuQ?[ account book 帐簿
rU>l(O'b account collected in advance 预收款项
@0:Eg 1- account current book 往来帐簿
(CDh,ZN;| account of after-acquired property 事后取得的财产报告
iMM9a;G+ account of defaulter 拖欠帐目
r
'ioH"= account payable 应付帐款
r"L:Mu account payee only [A/C payee only] 只可转帐;存入收款人帐户
>]Mhkf/=) account receivable 应收帐款
%7[d5[U~ZA account receivable report 应收帐款报表
=585TR;
V account statement 结单;帐单;会计财务报表
f U<<GK70 account title 帐户名称;会计科目
9;gy38.3 accountant's report 会计师报告
, Sf:R4= Accountant's Report Rules 会计师报告规则
c#9=o;1El accounting and auditing procedure 会计与审计程序;会计与核数程序
j`u2\ ; Accounting Arrangements 《会计安排》
D(_j;?i accounting basis 会计基础
gT fA] accounting by Official Receiver 破产管理署署长呈交的帐目
/xg1i1Et
Accounting Circular 《会计通告》
*Ta
{ accounting class 会计类别
u<\Sf" fs accounting date 记帐日期;会计结算日期
2zsDb'r accounting for money 款项核算
$*fEgU% c Accounting Officer 会计主任
TD ;u" accounting period 会计报告期;会计期
o|KmKC n> accounting policy 会计政策;会计方针
Fyz1LOH[X accounting practice 会计惯例
M&(0n?R"R accounting principle 会计准则
9D5v0Qi accounting record 会计记录
Rs]Y/9F;{ accounting report 会计报告
1b7 Q-elG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)\e0L/K@ Accounting Society of China 中国会计学会
uMFV^&ZF accounting statement 会计报表
BC%V<6JBu( accounting system 会计制度;会计系统
]o9^?iU] accounting transaction 会计事项;帐务交易
Q:b>1 accounting treatment 会计处理
/GP:W6:6z6 accounting year 会计年度
FYaBP;@J% accretion 增值;添加
KjV1->r# accrual 应计项目;应累算数目
+nFC&~q accrual basis 应计制;权责发生制
of_Om$ accrual basis accounting 应计制会计;权责发生制会计
['c*<f"
D2 accrue 应累算;应计
7?Twhs.O accrued benefit 应累算利益
GKXd"8z] accrued charges 应计费用
wx/*un%2 accrued cumulative preference share dividend 应累算的累积优先股股息
St3/mDtH accrued expenses 应累算费用
}1Hy[4B(k\ accrued interest payable 应付利息;应计未付利息
r+k~%5Ff~ accrued interest receivable 应收利息;应计未收利息
qaBL accrued right 累算权益
DRu#vC accruing profit 应累算的利润
Gd2t^tc accumulated fiscal reserve 累积财政储备
b9l%5a accumulated profit 累积利润;滚存溢利
!5zj+N accumulated reserve 累积储备
\S#![NC accumulation of surplus income 累积收益盈余
Q=498Y~x acquired assets 既得资产
U)S!@2(4 acquisition 收购;购置;取得
"V4ru&a acquisition cost 购置成本
V?Ca[ acquisition expenses 购置费用
%vWh1- acquisition of 100% interest 收购全部股权
#"JtH"pF acquisition of control 取得控制权
!y;xt?
acquisition of fixed assets 购置固定资产
vcp[$-$QGJ acquisition of shell “买壳”
G$iC@,/ acquisition price 收购价
l !R >I7 act of God 天灾
78zwu<ET acting partner 执事合伙人
8{%[|Ye active market 买卖活跃的市场;交投畅旺的市场;旺市
I|P#|0< 2 active partner 积极参与的合伙人
$2v{4WP7G active trading 交投活跃
RZ9chTX/ actual circulation 实际流通
LyT[ actual cost 实际成本
pTcN8E&Unz actual expenditure 实际开支;实际支出
D7,{p2<2T actual income 实际入息;实际收入;实际收益
u`Zj~t actual market 现货市场
Z2{G{]EV( actual price 现货价;实际价格
G4K3qD#+H actual profit 实际利润
WaDdZIz4 actual quotation 实盘;实际价位;实际报价
V53iWWaFe actual year basis 按实际年度计算
lT-LOu| actuals 实货
!-|{B3"6 actuarial investigation 精算调查
fJOA5( actuarial principle 精算原则
&n2dL->*# actuarial report 精算师报告
FJ
V!B& Actuarial Society of Hong Kong 香港精算学会
F@@6D0\X? actuarial valuation 精算师估值
Pu0O6@Rg actuary 精算师
I(0 *cWO ad referendum agreement 暂定协议;有待覆核的协定
a*UxRi8 ad valorem duty 从价税;按值征税
!L55S03 ad valorem duty system 从价税制
ty)~]!tA ad valorem fee 从价费
]n&Eb88 ad valorem tariff 从价关税
gO]jeO additional allowance 额外免税额
=7%c*O < additional amount for unexpired risk 未过期风险的额外款额
QR{pph*zn- additional assessable profit 补加应评税利润
p V`) additional assessment 补加评税
%b3s|o3An additional commitment 额外承担
JQ"w{O additional commitment vote 额外承担拨款
L=-v>YL+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K Fn[ additional dependent parent allowance 供养父母额外免税额
drf?7%v additional provision 额外拨款
Z/[ww8b. additional stamp duty 附加印花税
~g|z7o additional tax 补加税罚款;补加税款
\~@a/J Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
De:| T8& adjudged bankrupt 被裁定破产
HF]|>1WV[ adjudicated bankrupt 裁定破产人
q5ja \ adjudication fee 裁定费;评定印花税额手续费;评估契据费
QMWDII&t adjudication of bankruptcy 裁定破产;宣告破产
l]__!X adjudication of insolvency 裁定无力偿还债务
}*M>gvPo adjusted actual 经调整的实数;调整后的实数
~"#[<d adjusted current assets 经调整的流动资产;调整后的流动资产
1usLCG>w{ adjusted figure 经调整的数字;调整后的数额
9/I|oh_
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@vkO(o adjusted loss 经调整的亏损;调整后的亏损
`@Tl7I\ 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
U8R*i7 adjusted profit 经调整的利润;调整后的利润
' lMPI@C6r adjusted surplus 经调整的盈余额;调整后的盈余额
`\5u/i'Ca! adjusted value 经调整的价值;调整后的价值
?*2Uw{~} adjustment 调整;修订;理算〔保险〕
zDx*R3% adjustment centre 调剂中心
};s8xGW:k3 adjustment lag 调整过程的时间差距;调整时差
7xy[; adjustment mechanism 调整机制
1;N5@0%p adjustment of loss 亏损调整
`KUl
XS( adjustment process 调整过程;调整程序
1|/]bffg!c adjustment range 调整幅度
;ax%H @o administered exchange rate 受管制汇率
Tg|/UUn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[BzwQ 4 administration expenses 行政费用
YVS~|4hu?i administration fee 手续费;行政费
SdQ"S-H administration in bankruptcy 破产管理
rq_0"A administration order 遗产管理令
t*{BN>B administrator 管理人;遗产管理人
r*XEne administrator of the estate 遗产管理人
i*ErxWzu admission of debt 债项承认书
55#s/`gd)^ admission of proof 接纳债权证明
[|"{a advance 放贷款项;垫付款项;预支款项;预付款项
lzup! `g advance account 暂支帐目;预付款帐户
&'d3Yt advance compensation 预付补偿金
EHqcQx`K_ advance from shareholder 股东垫款
E-J<%+ advance pending reimbursement 预支以待日后付还
@eU5b63jM advanced economy 先进经济体系
78-D/WY/X advancement 预付;预付财产
-TU^* advances warrant 垫款令
]3bXJE advancing 贷出
W$ag
|WV adverse balance 逆差
QC^#ns& adverse exchange 逆汇
XpU%09K advertisement addressed to shareholders 在报章刊登的致股东通告
ud,=O Xq advice for collection 托收通知书
t,vj)|: advice of drawing 提款通知书;汇票通知书
S1D=' k] advice of payment 付款通知
65||]l Advisory Committee [Securities and Futures Commission]
rf]'VJg#3 谘询委员会〔证券及期货事务监察委员会〕
?A`8c R=)I Advisory Committee on Diversification 经济多元化谘询委员会
c#YW>( affidavit 誓章;遗产申报誓章
qxW^\u!< affidavit of no receipt 述明无收款的誓章
"0]s|ys6< affiliate 联号;联营公司;附属公司
oZSPdk
affiliated company 附属公司;联号;联营公司
Qy_! +q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_@:O&G2nB affordability 负担能力
P!K;`4Ika African Development Bank [AfDB] 非洲开发银行
W2W4w after-acquired property 事后取得的财产
.1#G*A| after-hours dealing 市后交易
Z %\*\6L) after-tax profit 税后盈利;税后利润;税后溢利
5}MjS$2og agency agreement 代理协议
4J${gcju agency expenses 代理机构的开支
5
i;n:&Y agency fee 代理费
X[r\ Qa Agency Law 《代理法》
m6
@,J?X agent 代理人;承销人
QkU6eE<M* agent of company 公司代理人
(D1$ & agent's fee 代理人费;经纪费
moT*r?l aggregate 总计;总数;总体数字
mO(A'p "b aggregate amount 总款额;总额
&h_do8R aggregate assets and liabilities 总体资产与负债
g:]X '%Ub aggregate at constant price 按固定价格计算的总体数字
B A(PWX`H aggregate demand 总需求
" }oH3L aggregate gross position 总持仓量
=LHz[dSL aggregate limit 总限额
_,{R3k aggregate of salaries tax 合计薪俸税
b]cnTR2E aggregate performance 总体表现;总体业绩
Z.rR) aggregate supply 总体供应
(+lCh7. aggregate surplus 总盈余
('Doy1L aggregate total 整体总额
nkii0YB! aggregate value 总值;合计价值
B9i<="=p aggregated basis 合计基准
,ctm;T1H+ aggregated net chargeable income 合计应课税入息实额
{RPZq2Tpc aggregation 合并计算;合计;总和
ZxvBo4>tH aggregation of incomes of husband and wife 夫妇入息合并计算
Kdr7JQYzuz aggregation of property 财产的总和
\PJpy^i agio 差价;贴水
\6WVs>z 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》
4<(U/58a* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3:~ *cU 《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》
%=EN 3>, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
kK&M>)&o# 《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》
"-afHXED Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(HD8Mm 《香港政府和大韩民国政府关于相互促进和保护投资协定》
uXkc07 r' agreement for a settlement 授产协议
F\IJim-Rh agreement for assignment 转让协议
hF;TX.Y6 agreement for sale 售卖协议;买卖协议
49d02AU% agreement for sale and purchase 买卖协议
Tw0GG8(c agreement for the payment of interest 支付利息协议
pas^FT~ agreement for the repayment of money 还款协议
!Un&OAy.! agreement of reinsurance 再保险协议
_Z{EO|L Agricultural Bank of China 中国农业银行
P'Diie air passenger departure tax 飞机乘客离境税
8k|&&3_[? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NL}Q3Vv1. airport tax 机场税
}ofx?s} alcohol duty 酒精税
L-z9n@=8\ alienation 让与;让渡;转让
Gw1Rp alimony 生活费;赡养费
N&jHU+{OU All Ordinaries Index [AOI] 所有普通股指数
)Lb?ZXT3 all risks 全险;综合险
N6UPD11}6 All Sales Record for Stock Market 《股票市场成交报告》
` 5lW Allied Capital Resources Limited 新联财务有限公司
fjP(r+[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y~"5HP| allocation letter 拨款信件
%(YU*Tf~ allocation of fund 分配款项;预留款项
c3]`W7E6L allocation of profit 利润分配;溢利分配
xixdv{M<FF allocation warrant 拨款令
$z48~nu@j allotment 分配;配股
TkyP_* allotment notice 股份配售通知;配股通知
%=[xc? allotment of shares 股份分配
Kd;Iu\4hv allowable 可获宽免;免税的
V N<omi+4 allowable business loss 可扣除的营业亏损
4157!w'\y allowable expenses 可扣税的支出
%`)lCK)2 allowance 免税额;津贴;备抵;准备金
Yx3ivjX.> allowance for debts 债项的免税额
-.!+i8d> allowance for depreciation by wear and tear 耗损折旧免税额
:pXY/Pa allowance for funeral expenses 殡殓费的免税额
KMll8X allowance for inflation 为通货膨胀而预留的款项;通胀准备金
}|u>b!7_. allowance for repairs and outgoings 修葺及支出方面的免税额
VV$4NV&`Q allowance to debtor 给债务人的津贴
Xt9vTCox alteration of capital 资本更改
Sk7sxy<F' alternate trustee 候补受托人
/C\tJs amalgamation 合并
|9Pi*)E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;6AanwR6 ambit of charges 征税范围;收费范围
\S]` { kY, amended valuation 经修订的估值
YU ,fx<c American Commodities Exchange 美国商品交易所
] =*G[ American Express Bank Limited 美国运通银行
6tZ ak1=V American Stock Exchange 美国证券交易所
{baG2Fe1`b amortization 摊销
CAa&,ZR amount due from banks 存放银行同业的款项
PP&