A:
6`1k
^ A share A股;甲类股份
nYhp`!W4; abatement of tax 减税;减扣免税额
TFYw ABN AMRO Bank N.V. 荷兰银行
t]4!{~, above-the-line expenditure 线上项目支出;经常预算支出
J, r Xx: above-the-line receipt 线上项目收入;经常预算收入
(VEp~BW@-R ABSA Asia Limited 南非联合亚洲有限公司
;e2Ij absolute change 绝对数值变更
(,shiK[5f absolute expenditure 实际开支
TKd6MZhT absolute guideline figure 绝对准则数字
Gj)uyjct absolute interest 绝对权益
*]>])ms) absolute order of discharge 绝对破产解除令
z1#oWf{* absolute profit margin 绝对利润幅度
,^HS`!s[ E absolute value 实值;绝对值
{|Bd?U; absolutely vested interest 绝对既得权益
=Aj"j-r&{ absorbed cost 已吸收成本;已分摊成本
Q]^Yi1PbS absorption 吸收;分摊;合并
URLk9PI absorption rate 吸收率;摊配率;分摊率
pG~'shD~Dn ACB Finance Limited 亚洲商业财务有限公司
0juDuE? acceptable form of reciprocity 合理的互惠条件
K0LbZMn,/ acceptable rate 适当利率;适当汇率
QsM*wT&aa acceptance agreement 承兑协议
X'jr|s^s acceptance for honour 参加承兑
*N`;I@Q"[ acceptor 承兑人;接受人;受票人
72u db^ acceptor for honour 参加承兑人
K|Om5
p accident insurance 意外保险
]r!QmWw~V Accident Insurance Association of Hong Kong 香港意外保险公会
D@:"f?K> accident insurance scheme 意外保险计划
Rh[Ib m56 accident year basis 意外年度基准
my4\mi6P accommodation 通融;贷款
=D}4X1l accommodation bill 通融票据;空头票据
brfKd]i accommodation party 汇票代发人
wW^Zb account balance 帐户余额;帐户结余
lAz2%s{6 account book 帐簿
lYP~3wp99 account collected in advance 预收款项
%OEq,Tb account current book 往来帐簿
b#A(*a_gN account of after-acquired property 事后取得的财产报告
fQP,= account of defaulter 拖欠帐目
IKo;9|2U account payable 应付帐款
cFDxjX?~ account payee only [A/C payee only] 只可转帐;存入收款人帐户
W~<m[#:6C account receivable 应收帐款
Ox~ 9_d account receivable report 应收帐款报表
?d~]Wd !z account statement 结单;帐单;会计财务报表
`On3/gU| account title 帐户名称;会计科目
9{$8\E9*nd accountant's report 会计师报告
JdO)YlM- Accountant's Report Rules 会计师报告规则
;$z7[+M accounting and auditing procedure 会计与审计程序;会计与核数程序
ODek%0= Accounting Arrangements 《会计安排》
Vha'e3o! accounting basis 会计基础
F;-90w accounting by Official Receiver 破产管理署署长呈交的帐目
XddHP;x Accounting Circular 《会计通告》
_0.pvQ accounting class 会计类别
0U%Xm[: accounting date 记帐日期;会计结算日期
G0pBR]_5z$ accounting for money 款项核算
x2@,9OUx Accounting Officer 会计主任
c_Tzyh7l4 accounting period 会计报告期;会计期
r^Y~mq accounting policy 会计政策;会计方针
VXwPdMy*L accounting practice 会计惯例
xD4$0Ppu accounting principle 会计准则
26 ?23J
; accounting record 会计记录
0E1=W6UZ accounting report 会计报告
a*s\Em7f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z(`r -}f I Accounting Society of China 中国会计学会
[IMQIX accounting statement 会计报表
{-h, ZdH^ accounting system 会计制度;会计系统
S/fW/W*/} accounting transaction 会计事项;帐务交易
MJ\r 4n accounting treatment 会计处理
R*\~k%Z accounting year 会计年度
4'm q_o#4W accretion 增值;添加
Zih ?Bm accrual 应计项目;应累算数目
lLMPw}r< accrual basis 应计制;权责发生制
hlC%HA accrual basis accounting 应计制会计;权责发生制会计
]-a{IWVN accrue 应累算;应计
FT(iX`YQ accrued benefit 应累算利益
ZV(
w accrued charges 应计费用
l&Q!mU} accrued cumulative preference share dividend 应累算的累积优先股股息
wV:C<Mg7q accrued expenses 应累算费用
jtCZfFD? accrued interest payable 应付利息;应计未付利息
`kPc!I7Y accrued interest receivable 应收利息;应计未收利息
;`X~ k|7K accrued right 累算权益
;ctU&` accruing profit 应累算的利润
;cLUnsB\ accumulated fiscal reserve 累积财政储备
6__K#r accumulated profit 累积利润;滚存溢利
3S;N(A4 accumulated reserve 累积储备
cix36MR_ accumulation of surplus income 累积收益盈余
f?maa5S acquired assets 既得资产
^j=bObaX acquisition 收购;购置;取得
${>DhfF acquisition cost 购置成本
Sr"/- acquisition expenses 购置费用
fI]b zv; acquisition of 100% interest 收购全部股权
jA<T p}$! acquisition of control 取得控制权
n_9x"m$ acquisition of fixed assets 购置固定资产
F@EJtwLd5y acquisition of shell “买壳”
>A=\8`T^ acquisition price 收购价
(bvoF5% act of God 天灾
nB&j
acting partner 执事合伙人
R04J3D| active market 买卖活跃的市场;交投畅旺的市场;旺市
> 0T
Za active partner 积极参与的合伙人
@[v8}D active trading 交投活跃
@RVOXkVo actual circulation 实际流通
Q6x% actual cost 实际成本
[O1|75 actual expenditure 实际开支;实际支出
CKd3w8; actual income 实际入息;实际收入;实际收益
(tKMBxQo8 actual market 现货市场
+ Kk@Q actual price 现货价;实际价格
u|OtKq actual profit 实际利润
:1MMa6 actual quotation 实盘;实际价位;实际报价
hDvpOIUL1 actual year basis 按实际年度计算
Gkmsaf> actuals 实货
gl
"_:atW actuarial investigation 精算调查
" '[hr$h3 actuarial principle 精算原则
}dKLMNqPA actuarial report 精算师报告
xqv[?
? Actuarial Society of Hong Kong 香港精算学会
Ow)R|/e/ actuarial valuation 精算师估值
agT7=hX]. actuary 精算师
q% EC ad referendum agreement 暂定协议;有待覆核的协定
N"1QX6 ad valorem duty 从价税;按值征税
D:m#d.m ad valorem duty system 从价税制
'HB~Dbq`V ad valorem fee 从价费
/[?Jylj ad valorem tariff 从价关税
&O*ENpF additional allowance 额外免税额
eEP(
). additional amount for unexpired risk 未过期风险的额外款额
SH=:p^J additional assessable profit 补加应评税利润
=~JfVozU additional assessment 补加评税
JO}?.4B additional commitment 额外承担
,]q%/yxi additional commitment vote 额外承担拨款
RUX8qT(Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t3>$|}O]t additional dependent parent allowance 供养父母额外免税额
=:/>6H1x additional provision 额外拨款
_lT0Hu additional stamp duty 附加印花税
R@n5AN( additional tax 补加税罚款;补加税款
rJV?)=Z Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
s0lYj@E' adjudged bankrupt 被裁定破产
.eY`Ri<3t adjudicated bankrupt 裁定破产人
I4~^TrznRa adjudication fee 裁定费;评定印花税额手续费;评估契据费
}e2F{pQ adjudication of bankruptcy 裁定破产;宣告破产
WsB3SFNG adjudication of insolvency 裁定无力偿还债务
^1VbH3M adjusted actual 经调整的实数;调整后的实数
e1uMR-Q adjusted current assets 经调整的流动资产;调整后的流动资产
Pb4q`! adjusted figure 经调整的数字;调整后的数额
&I)\*Ue2t adjusted liabilities 经调整的负债;调整后的负债
I.a0[E/, adjusted loss 经调整的亏损;调整后的亏损
}p*?1N 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
<4f,G]UH_ adjusted profit 经调整的利润;调整后的利润
*B{-uc3o adjusted surplus 经调整的盈余额;调整后的盈余额
uP6-cs adjusted value 经调整的价值;调整后的价值
TPK@*9rI adjustment 调整;修订;理算〔保险〕
SUu >6'LN adjustment centre 调剂中心
>a@>N adjustment lag 调整过程的时间差距;调整时差
+?V0:Kz] adjustment mechanism 调整机制
[+gzdLad adjustment of loss 亏损调整
pl\b- adjustment process 调整过程;调整程序
4>k
I^ adjustment range 调整幅度
-[$&s FD administered exchange rate 受管制汇率
JY@X2'>v/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g@u;Y5 administration expenses 行政费用
Pi){ h~B> administration fee 手续费;行政费
?K<ZkYw? administration in bankruptcy 破产管理
"mtp0 administration order 遗产管理令
fYn{QS? administrator 管理人;遗产管理人
r--;yEjWE administrator of the estate 遗产管理人
B{PLIisc admission of debt 债项承认书
9P0yv3 admission of proof 接纳债权证明
Pgev) rh[ advance 放贷款项;垫付款项;预支款项;预付款项
/RqhykgZ advance account 暂支帐目;预付款帐户
l5HWZs^ advance compensation 预付补偿金
HlRAD|]\ advance from shareholder 股东垫款
oLP]N$'# advance pending reimbursement 预支以待日后付还
O9*p0%ug advanced economy 先进经济体系
`p1DaV advancement 预付;预付财产
:x+ig5 advances warrant 垫款令
<m1sSghg advancing 贷出
e?=elN adverse balance 逆差
n;qz^HXEJ adverse exchange 逆汇
!-RwB@\ advertisement addressed to shareholders 在报章刊登的致股东通告
!7c'<[+Hm advice for collection 托收通知书
2&x7W* advice of drawing 提款通知书;汇票通知书
0I^Eo| advice of payment 付款通知
lR}%)3_k Advisory Committee [Securities and Futures Commission]
<soj&f+ 谘询委员会〔证券及期货事务监察委员会〕
H
pFb{ Advisory Committee on Diversification 经济多元化谘询委员会
k(v"B@0
affidavit 誓章;遗产申报誓章
N5KEa]k1nw affidavit of no receipt 述明无收款的誓章
HtUG#sc&`{ affiliate 联号;联营公司;附属公司
,ey0:.!; affiliated company 附属公司;联号;联营公司
z{M8Yf | affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B@-"1m~la? affordability 负担能力
T`Ro)ORC# African Development Bank [AfDB] 非洲开发银行
ob]dZ after-acquired property 事后取得的财产
] R<FKJ[ after-hours dealing 市后交易
2Y;!$0_rv after-tax profit 税后盈利;税后利润;税后溢利
Aqu]9M~ agency agreement 代理协议
R+F,H` agency expenses 代理机构的开支
>-zkB)5<,# agency fee 代理费
M5 `m.n< Agency Law 《代理法》
^]7,1dH}M agent 代理人;承销人
x ;mJvfX agent of company 公司代理人
]?&H^"= agent's fee 代理人费;经纪费
QP V@'.2m aggregate 总计;总数;总体数字
"Y(^F
bs aggregate amount 总款额;总额
ALAL( f` aggregate assets and liabilities 总体资产与负债
6g|#ho1Bbs aggregate at constant price 按固定价格计算的总体数字
pw;r 25 aggregate demand 总需求
f8#*mQ aggregate gross position 总持仓量
$`v+4] aggregate limit 总限额
:ol6%Z's aggregate of salaries tax 合计薪俸税
_4!{IdR aggregate performance 总体表现;总体业绩
&SrGh$:X aggregate supply 总体供应
UM`nq;> aggregate surplus 总盈余
.HCaXFW aggregate total 整体总额
R=Ymo.zs6 aggregate value 总值;合计价值
5v3RVaqZ aggregated basis 合计基准
O8[k_0@ aggregated net chargeable income 合计应课税入息实额
wibwyzo aggregation 合并计算;合计;总和
&N9IcNP aggregation of incomes of husband and wife 夫妇入息合并计算
9N1#V
K aggregation of property 财产的总和
[9HYO agio 差价;贴水
117c,yM0 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》
8H_l[/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}1F6?do3& 《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》
F"v:}Vy|
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9M]^l, 《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》
|=u96G~N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6+)x7g1PL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/4-}k agreement for a settlement 授产协议
k{{hZ/om agreement for assignment 转让协议
p_9g|B0D agreement for sale 售卖协议;买卖协议
lZvS0JS agreement for sale and purchase 买卖协议
C/y(E|zC$ agreement for the payment of interest 支付利息协议
zU
b8NOi agreement for the repayment of money 还款协议
hMWo\qM agreement of reinsurance 再保险协议
?DRR+n _ Agricultural Bank of China 中国农业银行
X?R
|x[ air passenger departure tax 飞机乘客离境税
:t%)5:@A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dEG ]riO airport tax 机场税
Fn> <q: alcohol duty 酒精税
Uh%6LPg^ alienation 让与;让渡;转让
]'e AO alimony 生活费;赡养费
KD=bkZ& All Ordinaries Index [AOI] 所有普通股指数
N|$5/bV all risks 全险;综合险
>"b[r All Sales Record for Stock Market 《股票市场成交报告》
8(^
,r#Gy Allied Capital Resources Limited 新联财务有限公司
u6pIdt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
c(CJ{>F% allocation letter 拨款信件
?y46o2b*) allocation of fund 分配款项;预留款项
A9iQ{l allocation of profit 利润分配;溢利分配
_{mJ.1)V; allocation warrant 拨款令
!")WZq^` allotment 分配;配股
'xk1o,; allotment notice 股份配售通知;配股通知
IW mHp] allotment of shares 股份分配
,0h3x$l) allowable 可获宽免;免税的
q#|r allowable business loss 可扣除的营业亏损
+NT:<(;|i5 allowable expenses 可扣税的支出
fQ1 0O(`g, allowance 免税额;津贴;备抵;准备金
j<@fT
ewZ allowance for debts 债项的免税额
"\<P$&`HA allowance for depreciation by wear and tear 耗损折旧免税额
58PKx5`D allowance for funeral expenses 殡殓费的免税额
_)q4I(s* allowance for inflation 为通货膨胀而预留的款项;通胀准备金
HGb.656r allowance for repairs and outgoings 修葺及支出方面的免税额
V>r j$Nc] allowance to debtor 给债务人的津贴
YLigP"*~^ alteration of capital 资本更改
LC76 Qi;|k alternate trustee 候补受托人
ho_4fDv amalgamation 合并
smbUu/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k0knPDbHv ambit of charges 征税范围;收费范围
(qbc;gBy amended valuation 经修订的估值
UC(9Dz American Commodities Exchange 美国商品交易所
$^ubo5% American Express Bank Limited 美国运通银行
ij!*CTG American Stock Exchange 美国证券交易所
7G2vYKC' amortization 摊销
38"cbHE3 amount due from banks 存放银行同业的款项
n{3|E3 amount due from banks abroad 存放海外银行同业的款项
L*v93;|s amount due from holding companies 控股公司欠款
9[Y*k^.! amount due from local banks 存放本港银行同业的款项
O[L\T amount due to banks 银行同业的存款
#]igB9Cf)w amount due to banks abroad 海外银行同业的存款
&jFKc0\i@ amount due to holding companies 控股公司存款
p[b7E`7 amount due to local banks 本港银行同业的存款
L/5z! amount due to outport banks 外埠银行同业的存款
%~G0[fG amount for note issue 发行纸币的款额
\"t`W: amount of bond 担保契据的款额
D*qzNT@`LR amount of consideration 代价款额
7Y)s#FJ amount of contribution 供款数额
y6\ [1nZ amount of indebtedness 负债款额
{aT92-D3 amount of principal of the loan 贷款本金额
jKYm /}d amount of rates chargeable 应征差饷数额
BjN{@aEO amount of share capital 股本额
6Z$b?A3zM amount of sums assured 承保款额
s
8Jj6V amount of variation 变动幅度
y6bjJ} amount of vote 拨款数额
Ty.drM amount payable 应付款额
}\U0[x#q amount receivable 应收款额
5qeT4|
Ol Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pL%4= ]m analysis 分析
}0vtc[! ancillary risk 附属风险
wqf& i^_ annual account 周年帐目;周年帐目报表;年度决算;年结
tG_-;03<`4 annual accounting date 年结日期
WVinP(#nfM annual allowance 每年免税额;年积金;年度津贴;年津
B
JU*`Tx annual balance 年度余额
9Y\F53p&j annual disposable income 每年可动用收入
UUD\bWfn annual estimates 周年预算
JTjzT2`A. annual fee 年费
8.PXTOhVL annual general meeting 周年大会
Z5yt]-WN& annual growth rate 年增率;每年增长率
'H|;%J6d> annual long-term supplement 长期个案每年补助金
*TJ< annual pensionable emolument 可供计算退休金的年薪
q;IhLBl' annual report 年报
+A&EKk%$ | Annual Report on the Consumer Price Index 《消费物价指数年报》
P&h/IBA_ annual return 周年报表;周年申报表;每年报税表格
MwN1]d|6 Annual Return Rules 《周年报表规则》
HK^a:BI annual review of consumer prices 每年消费物价回顾
<n f=SRZ annual roll-forward basis 逐年延展方式
9DmSs=A annual salary 年薪
E*h0#m|) annual statement 年度报表;年度决算表
bU:V%B?=] 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
Z"4VHrA annuitant 年金受益人
zV6AuUIt annuity 年金
4{g:^?1= annuity contract 年金合约
N"&$b_u[ annuity on human life 人寿年金
8xc8L1; antecedent debt 先前的债项
Hxj'38Y ante-dated cheque 倒填日期支票
O\3r%=TF anticipated expenditure 预期开支
LRhP7D+A anticipated net profit 预期纯利
}rFTh I anticipated revenue 预期收入
(R,NV3m?w anti-inflation measure 反通货膨胀措施
A>H*`{} anti-inflationary stance 反通货膨胀立场
$>nkGb%Kp apparent deficit 表面赤字
S.qk%NTTD apparent financial solvency 表面偿债能力
t*eleNYeS~ apparent partner 表面合伙人
O7! fI'R application for personal assessment 个人入息课税申请书
e =0l<Rj application of fund 资金应用
](]*]a4ss application to release as liquidator and to destruct the books of accounts and documents
Mr#oT? 申请免除清盘人职务及毁灭帐簿与文件
;b{pzIe= F appointed actuary 委任精算师
,<`|-oa appointed auditor 委任核数师;委任审计师
YK(XS"Kl appointed trustee 委任的受托人
vcaBL<io appointer 委任人
tU8g(ep,o apportioned pro rata 按比例分摊
AM1/\R apportionment 分配;分摊
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