A:
W3^.5I A share A股;甲类股份
!&W|myN^ abatement of tax 减税;减扣免税额
~
9=27p ABN AMRO Bank N.V. 荷兰银行
3Q",9(D above-the-line expenditure 线上项目支出;经常预算支出
h9)RJSF4 above-the-line receipt 线上项目收入;经常预算收入
F@9Y\. , ABSA Asia Limited 南非联合亚洲有限公司
)B81i!
q absolute change 绝对数值变更
d5Qd' absolute expenditure 实际开支
` "B^{o absolute guideline figure 绝对准则数字
:ztyxJv1 absolute interest 绝对权益
CQ<8P86gt absolute order of discharge 绝对破产解除令
ai4PM
b$p absolute profit margin 绝对利润幅度
J=):+F= absolute value 实值;绝对值
5lO^;.cS, absolutely vested interest 绝对既得权益
S9J5(lYv~N absorbed cost 已吸收成本;已分摊成本
=:4?>2) absorption 吸收;分摊;合并
N*f^Z#B] absorption rate 吸收率;摊配率;分摊率
qh$X^%g ACB Finance Limited 亚洲商业财务有限公司
*.8JP acceptable form of reciprocity 合理的互惠条件
yOc|*O=]U acceptable rate 适当利率;适当汇率
Fqo&3+J4 acceptance agreement 承兑协议
J2'K?|,m acceptance for honour 参加承兑
90p3V\LO acceptor 承兑人;接受人;受票人
i (0hvV>' acceptor for honour 参加承兑人
BH5w@ accident insurance 意外保险
H "O$& Accident Insurance Association of Hong Kong 香港意外保险公会
'| &,E#` accident insurance scheme 意外保险计划
f4
Q(
1(C accident year basis 意外年度基准
[g +y_@9s accommodation 通融;贷款
PT+c&5A S accommodation bill 通融票据;空头票据
_e_4Q)z-a accommodation party 汇票代发人
x:qr \Rz account balance 帐户余额;帐户结余
lcCJ?!lsSW account book 帐簿
6%%PP8.F account collected in advance 预收款项
2% %|fU9 account current book 往来帐簿
[@<G+j account of after-acquired property 事后取得的财产报告
u%xDsTDP account of defaulter 拖欠帐目
qtzFg# account payable 应付帐款
qL3@PSN?| account payee only [A/C payee only] 只可转帐;存入收款人帐户
bK<}0Ja[ account receivable 应收帐款
v~}5u
5$O account receivable report 应收帐款报表
YwXXXh account statement 结单;帐单;会计财务报表
847 R
account title 帐户名称;会计科目
".E5t@ }?m accountant's report 会计师报告
) \4
| Accountant's Report Rules 会计师报告规则
jXWNHIl)@ accounting and auditing procedure 会计与审计程序;会计与核数程序
_W |R;Cz] Accounting Arrangements 《会计安排》
-AC`q/bCD accounting basis 会计基础
6|^0_6_ accounting by Official Receiver 破产管理署署长呈交的帐目
EI\v Accounting Circular 《会计通告》
g#qNHR accounting class 会计类别
P_}/#N{C accounting date 记帐日期;会计结算日期
7b46t2W< accounting for money 款项核算
y:,9I`aW Accounting Officer 会计主任
sQtf,e|p accounting period 会计报告期;会计期
5DOE3T`^Oc accounting policy 会计政策;会计方针
jN6b*-2
accounting practice 会计惯例
e/>:K' { accounting principle 会计准则
{`F1u?l accounting record 会计记录
/W`$yM3 accounting report 会计报告
)\0q_a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ec?V[v
Accounting Society of China 中国会计学会
88g47>{X accounting statement 会计报表
}/p/pVz accounting system 会计制度;会计系统
\TUE<<?1s accounting transaction 会计事项;帐务交易
?+Q$#pb accounting treatment 会计处理
sB6dpD accounting year 会计年度
~:EW>Fq%i accretion 增值;添加
^dfx~C accrual 应计项目;应累算数目
G?/c/r G accrual basis 应计制;权责发生制
4uUs7T accrual basis accounting 应计制会计;权责发生制会计
<s}|ZnGE accrue 应累算;应计
3 Z1OX]R accrued benefit 应累算利益
W' ep6O accrued charges 应计费用
J$QBI&D accrued cumulative preference share dividend 应累算的累积优先股股息
LN^UC$[tk accrued expenses 应累算费用
{zP#woz2Q accrued interest payable 应付利息;应计未付利息
0[)VO[ accrued interest receivable 应收利息;应计未收利息
!| xZ6KV accrued right 累算权益
4LsHs accruing profit 应累算的利润
5m7b\Mak accumulated fiscal reserve 累积财政储备
QrC/ssf} accumulated profit 累积利润;滚存溢利
k_?~<vTM accumulated reserve 累积储备
Hbk&6kS accumulation of surplus income 累积收益盈余
;'HF'Z acquired assets 既得资产
XsUUJuCG acquisition 收购;购置;取得
Yj|]Uff8O acquisition cost 购置成本
<uD qYT$6 acquisition expenses 购置费用
LeHiT>aX! acquisition of 100% interest 收购全部股权
Q0~j$Jc acquisition of control 取得控制权
^.vmF>$+I acquisition of fixed assets 购置固定资产
6>,#
6{?jl acquisition of shell “买壳”
C),7- ? acquisition price 收购价
s<&[\U act of God 天灾
TsHF
tj9S acting partner 执事合伙人
EgNH8i active market 买卖活跃的市场;交投畅旺的市场;旺市
`G?qY8 active partner 积极参与的合伙人
q (>c`5 active trading 交投活跃
7tgFDLA actual circulation 实际流通
O-PdM`mqW actual cost 实际成本
&g0g]G21*I actual expenditure 实际开支;实际支出
:#$F)]y'\ actual income 实际入息;实际收入;实际收益
J#aVo&.Y actual market 现货市场
^VI,C| actual price 现货价;实际价格
XlkGjjW#/J actual profit 实际利润
0pN{y}x, actual quotation 实盘;实际价位;实际报价
U=cWmH actual year basis 按实际年度计算
3SNL5 actuals 实货
a2yE:16o6 actuarial investigation 精算调查
eN/G i< actuarial principle 精算原则
5/MED}9C( actuarial report 精算师报告
OCnFEX" Actuarial Society of Hong Kong 香港精算学会
0E6lmz`O actuarial valuation 精算师估值
Rri`dmH actuary 精算师
6Cc7ejt|u ad referendum agreement 暂定协议;有待覆核的协定
DMZ`Sx ad valorem duty 从价税;按值征税
m xJXL":| ad valorem duty system 从价税制
G {b:i8}l ad valorem fee 从价费
)~
z Z'^ ad valorem tariff 从价关税
=g~j=v,e additional allowance 额外免税额
UFEN y."P additional amount for unexpired risk 未过期风险的额外款额
kdcQw7G additional assessable profit 补加应评税利润
A#DR9Eq additional assessment 补加评税
%0XvJF)s additional commitment 额外承担
S LGW: additional commitment vote 额外承担拨款
?`AGF%zp
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eH
<Jng additional dependent parent allowance 供养父母额外免税额
5v9Vk`3' additional provision 额外拨款
4:1)~z additional stamp duty 附加印花税
Mo^`\/x! additional tax 补加税罚款;补加税款
jN/ j\x' Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
=;{^"#r\ adjudged bankrupt 被裁定破产
Z]vL%Gg*! adjudicated bankrupt 裁定破产人
/P+q}L% adjudication fee 裁定费;评定印花税额手续费;评估契据费
qn"K9k adjudication of bankruptcy 裁定破产;宣告破产
|J3NR`-R adjudication of insolvency 裁定无力偿还债务
(C S8(C4[ adjusted actual 经调整的实数;调整后的实数
OM:v`<T!z adjusted current assets 经调整的流动资产;调整后的流动资产
3nFt1E
adjusted figure 经调整的数字;调整后的数额
EJm4xkYLj1 adjusted liabilities 经调整的负债;调整后的负债
)q3"t2- adjusted loss 经调整的亏损;调整后的亏损
v01#>,R 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
u7=T(4a adjusted profit 经调整的利润;调整后的利润
YaL]>.;Z:" adjusted surplus 经调整的盈余额;调整后的盈余额
k+1gQru{d adjusted value 经调整的价值;调整后的价值
P`"mM?u adjustment 调整;修订;理算〔保险〕
B8V,)rn adjustment centre 调剂中心
C_->u4- adjustment lag 调整过程的时间差距;调整时差
usOx=^?= adjustment mechanism 调整机制
P5?<_x0v4b adjustment of loss 亏损调整
>ttuum12w adjustment process 调整过程;调整程序
*YvRNHP adjustment range 调整幅度
pn\V+Rg' administered exchange rate 受管制汇率
n%$ &=-Fk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[ee30ELn administration expenses 行政费用
mX\
;oV! administration fee 手续费;行政费
js <Ww$zFW administration in bankruptcy 破产管理
z~Na-N administration order 遗产管理令
N:W9}, administrator 管理人;遗产管理人
>eS$ administrator of the estate 遗产管理人
ZK!A#Jm{ admission of debt 债项承认书
T20VX 8gX admission of proof 接纳债权证明
R^8{bP advance 放贷款项;垫付款项;预支款项;预付款项
[,g~m9 advance account 暂支帐目;预付款帐户
_H\<[-l advance compensation 预付补偿金
3?E}t*/ advance from shareholder 股东垫款
dGkgaC+ advance pending reimbursement 预支以待日后付还
{p/YCch, advanced economy 先进经济体系
]vo_gKZ advancement 预付;预付财产
Gr)-5qh advances warrant 垫款令
$s gH'/> advancing 贷出
T+CajSV adverse balance 逆差
Z[ZDQ o1 adverse exchange 逆汇
g7V_[R(6 advertisement addressed to shareholders 在报章刊登的致股东通告
<B[G |FY, advice for collection 托收通知书
va,~w(G advice of drawing 提款通知书;汇票通知书
'HaD~pa advice of payment 付款通知
4JO@BV >t Advisory Committee [Securities and Futures Commission]
&]iKriG 谘询委员会〔证券及期货事务监察委员会〕
$f-hUOuyo Advisory Committee on Diversification 经济多元化谘询委员会
li/aN affidavit 誓章;遗产申报誓章
@8gEH+r affidavit of no receipt 述明无收款的誓章
LwdV3 vb# affiliate 联号;联营公司;附属公司
u$\a3yi affiliated company 附属公司;联号;联营公司
"JT;gaEm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n?QZFeI` affordability 负担能力
]P1YHw9 African Development Bank [AfDB] 非洲开发银行
`9 [i79U after-acquired property 事后取得的财产
'uC59X4l after-hours dealing 市后交易
t9u|iTY
f! after-tax profit 税后盈利;税后利润;税后溢利
y0IK,W'&? agency agreement 代理协议
$H*/;`,\[ agency expenses 代理机构的开支
-=5)NH
t agency fee 代理费
?<~WO? Agency Law 《代理法》
MCnN^ agent 代理人;承销人
p^X^1X7 agent of company 公司代理人
=NDOS{($ agent's fee 代理人费;经纪费
pP.'wSj aggregate 总计;总数;总体数字
REA;x-u* aggregate amount 总款额;总额
KoHGweKl# aggregate assets and liabilities 总体资产与负债
rt!r2dq" aggregate at constant price 按固定价格计算的总体数字
V4K'R2t aggregate demand 总需求
f)6)) aggregate gross position 总持仓量
J8Z0D:5 aggregate limit 总限额
D>kD1B1 aggregate of salaries tax 合计薪俸税
(tCib 4 aggregate performance 总体表现;总体业绩
;j'Daupt;= aggregate supply 总体供应
M_1;$fWq aggregate surplus 总盈余
e7k%6'@ aggregate total 整体总额
O<N#M{kc. aggregate value 总值;合计价值
VLI' aggregated basis 合计基准
KIus/S5
RC aggregated net chargeable income 合计应课税入息实额
aj8Rb& aggregation 合并计算;合计;总和
wNDbHR aggregation of incomes of husband and wife 夫妇入息合并计算
kb #^lO aggregation of property 财产的总和
AsxD}Nw[Z* agio 差价;贴水
o8S"&O
? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
n=!uNu7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/QxlGfNZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
r88"#C6E' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p'Bm8=AwD 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
~W{-Q. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q5n`F5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
oF|N O^H agreement for a settlement 授产协议
3W&S.$l agreement for assignment 转让协议
gH7z agreement for sale 售卖协议;买卖协议
APSgnf agreement for sale and purchase 买卖协议
b?VV'{4 agreement for the payment of interest 支付利息协议
Yl({)qK{ agreement for the repayment of money 还款协议
o"+
i&Wp~ agreement of reinsurance 再保险协议
1}g:|Q Agricultural Bank of China 中国农业银行
2<r\/-#pU air passenger departure tax 飞机乘客离境税
9- )qZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@*O?6> airport tax 机场税
6"QEJ alcohol duty 酒精税
j1U 5~%^ alienation 让与;让渡;转让
PCE4W^ns alimony 生活费;赡养费
OAe#Wf!c All Ordinaries Index [AOI] 所有普通股指数
LU2waq}VA all risks 全险;综合险
p3]Q^KFS All Sales Record for Stock Market 《股票市场成交报告》
;Icixu'O Allied Capital Resources Limited 新联财务有限公司
5<R%H{3j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1W,(\'^R allocation letter 拨款信件
I.V:q!4* allocation of fund 分配款项;预留款项
:b/J\ allocation of profit 利润分配;溢利分配
gv.6h{Ut allocation warrant 拨款令
g8pO
Lr' allotment 分配;配股
;JTt2qQKo allotment notice 股份配售通知;配股通知
X0$@Ik
allotment of shares 股份分配
kgW @RD| allowable 可获宽免;免税的
q,l)I+ allowable business loss 可扣除的营业亏损
Uems\I0 allowable expenses 可扣税的支出
ejePDgi_[ allowance 免税额;津贴;备抵;准备金
sC7/9</ allowance for debts 债项的免税额
|g&ymFc allowance for depreciation by wear and tear 耗损折旧免税额
Fx#jV\''s allowance for funeral expenses 殡殓费的免税额
PLR0#).n allowance for inflation 为通货膨胀而预留的款项;通胀准备金
&|o$=Ad allowance for repairs and outgoings 修葺及支出方面的免税额
*l+Cl%e allowance to debtor 给债务人的津贴
Fo|xzLm9*| alteration of capital 资本更改
jna;0) alternate trustee 候补受托人
=$^MQ\S0p amalgamation 合并
!a-b6Aa ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
fZN><3MO> ambit of charges 征税范围;收费范围
uzU{z; amended valuation 经修订的估值
Z"v<0]rN American Commodities Exchange 美国商品交易所
a.%LHb American Express Bank Limited 美国运通银行
fi%r<]@ American Stock Exchange 美国证券交易所
u$*>`Xe6 amortization 摊销
nzsl@1s amount due from banks 存放银行同业的款项
%J7UP4 amount due from banks abroad 存放海外银行同业的款项
ZxHJ<2oD amount due from holding companies 控股公司欠款
w#y2_ amount due from local banks 存放本港银行同业的款项
gNj7@bX~ amount due to banks 银行同业的存款
SNY (* amount due to banks abroad 海外银行同业的存款
"v]%3i.*
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D$r
Uid amount due to local banks 本港银行同业的存款
f`$Gz amount due to outport banks 外埠银行同业的存款
ZI13 amount for note issue 发行纸币的款额
6NLW(?]
amount of bond 担保契据的款额
VLvS$0(}Z amount of consideration 代价款额
\
v2H^j/ amount of contribution 供款数额
>lzA]aM$c amount of indebtedness 负债款额
+RDJY(Y$ amount of principal of the loan 贷款本金额
:0~QRc-u amount of rates chargeable 应征差饷数额
\;9W.d1iU amount of share capital 股本额
u=NG6G amount of sums assured 承保款额
UT]?;o" amount of variation 变动幅度
-4 Ux,9& amount of vote 拨款数额
/n{1o\ amount payable 应付款额
`=)2<Ca;~@ amount receivable 应收款额
2xxB\J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
uh3)0.nR analysis 分析
[~mGsXV ancillary risk 附属风险
=JO^XwUOo annual account 周年帐目;周年帐目报表;年度决算;年结
AR&:Q4r| annual accounting date 年结日期
:nJgwp()@ annual allowance 每年免税额;年积金;年度津贴;年津
?vtX"Fdz annual balance 年度余额
w=_Jc8/. annual disposable income 每年可动用收入
U~f4e7x*O annual estimates 周年预算
i!H!;z# annual fee 年费
[0@`wZ annual general meeting 周年大会
! fl4" annual growth rate 年增率;每年增长率
6(V
/yn~ annual long-term supplement 长期个案每年补助金
IApT'QNM annual pensionable emolument 可供计算退休金的年薪
L36Yx7gT< annual report 年报
[
!%R#+o=F Annual Report on the Consumer Price Index 《消费物价指数年报》
4[2_,9} annual return 周年报表;周年申报表;每年报税表格
K 1#ji*Tp Annual Return Rules 《周年报表规则》
v/Pw9j!r;m annual review of consumer prices 每年消费物价回顾
+s[\g>i annual roll-forward basis 逐年延展方式
WI[:-cv annual salary 年薪
2KJ1V+g@a6 annual statement 年度报表;年度决算表
`N87h" 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
&X>7n~@0 annuitant 年金受益人
]N)DS+V/ annuity 年金
ERMa# L annuity contract 年金合约
kuMKX`_ annuity on human life 人寿年金
/f{$I antecedent debt 先前的债项
1%~ZRmd e ante-dated cheque 倒填日期支票
Im72Vt:p- anticipated expenditure 预期开支
wa09$4>_w anticipated net profit 预期纯利
KG9t3<-` anticipated revenue 预期收入
zc+@lJy anti-inflation measure 反通货膨胀措施
gwB\<rzG anti-inflationary stance 反通货膨胀立场
Qyh/ed/ apparent deficit 表面赤字
yW7'? apparent financial solvency 表面偿债能力
|zsbW9
W*m apparent partner 表面合伙人
Kuw^qX" application for personal assessment 个人入息课税申请书
ocR dbmS application of fund 资金应用
[3>GGX[Ic application to release as liquidator and to destruct the books of accounts and documents
Nh!_l 申请免除清盘人职务及毁灭帐簿与文件
6z,Dyy]tl appointed actuary 委任精算师
7(k^a)~PL appointed auditor 委任核数师;委任审计师
4`v!Z#e/aX appointed trustee 委任的受托人
JgfVRqm
appointer 委任人
+Wn&