A:
+;oR_]l A share A股;甲类股份
:C0)[L abatement of tax 减税;减扣免税额
yB{1&S5C ABN AMRO Bank N.V. 荷兰银行
&arJe!K above-the-line expenditure 线上项目支出;经常预算支出
gnb+i` above-the-line receipt 线上项目收入;经常预算收入
/_8nZVu ABSA Asia Limited 南非联合亚洲有限公司
G<`(d@g absolute change 绝对数值变更
rH\oFCzC absolute expenditure 实际开支
*o(bB!q"c absolute guideline figure 绝对准则数字
CEzdH!nP absolute interest 绝对权益
f^IB:e#j; absolute order of discharge 绝对破产解除令
Q+_z*
absolute profit margin 绝对利润幅度
]'hel#L;l absolute value 实值;绝对值
mGmZ}H'{ absolutely vested interest 绝对既得权益
4V
mUTMY absorbed cost 已吸收成本;已分摊成本
n 1^h;2gz absorption 吸收;分摊;合并
Ruwp"T}mF absorption rate 吸收率;摊配率;分摊率
zh(=kS` ACB Finance Limited 亚洲商业财务有限公司
YOvhMi acceptable form of reciprocity 合理的互惠条件
2jkma :$' acceptable rate 适当利率;适当汇率
)}_}D+2 acceptance agreement 承兑协议
l>(*bb1}b acceptance for honour 参加承兑
A\E ))b9+ acceptor 承兑人;接受人;受票人
43rV> W, acceptor for honour 参加承兑人
2Ib
1D accident insurance 意外保险
sP=^5K`g Accident Insurance Association of Hong Kong 香港意外保险公会
^i3!1cS accident insurance scheme 意外保险计划
|;p.!FO accident year basis 意外年度基准
iVmy|ewd accommodation 通融;贷款
8R(l~ accommodation bill 通融票据;空头票据
hwi_=-SL accommodation party 汇票代发人
mW,b#'hy account balance 帐户余额;帐户结余
Aq>?G+ account book 帐簿
'bg'^PN>z account collected in advance 预收款项
Rz*GRe account current book 往来帐簿
Z,~@_;F account of after-acquired property 事后取得的财产报告
M@*Y&(~ account of defaulter 拖欠帐目
=fB"T+ account payable 应付帐款
K;w]sN+I account payee only [A/C payee only] 只可转帐;存入收款人帐户
P/q]
u account receivable 应收帐款
<R_)[{ 7 account receivable report 应收帐款报表
"%_T7A ![ account statement 结单;帐单;会计财务报表
<w?k<%( 4 account title 帐户名称;会计科目
@s,kx.S accountant's report 会计师报告
P1$D[aF9$ Accountant's Report Rules 会计师报告规则
ZcTjOy? accounting and auditing procedure 会计与审计程序;会计与核数程序
Ahr Accounting Arrangements 《会计安排》
hb}Qt Q accounting basis 会计基础
WU,b<PU & accounting by Official Receiver 破产管理署署长呈交的帐目
axN\ZXU Accounting Circular 《会计通告》
jL'R4z accounting class 会计类别
;U y}( accounting date 记帐日期;会计结算日期
FNo.#Z5+b accounting for money 款项核算
~HKzqGQy> Accounting Officer 会计主任
5as5{"l accounting period 会计报告期;会计期
w2lO[o~x} accounting policy 会计政策;会计方针
x>T+k8[n accounting practice 会计惯例
qc';< accounting principle 会计准则
Q=#FvsF#z3 accounting record 会计记录
kcMg`pJ4< accounting report 会计报告
z*cKH$': Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)gAqWbkB Accounting Society of China 中国会计学会
G%K&f1q% accounting statement 会计报表
p+7#`iICE accounting system 会计制度;会计系统
<B @z>V accounting transaction 会计事项;帐务交易
M<Dvhy[ accounting treatment 会计处理
t=jG $A accounting year 会计年度
6k{gI.SG accretion 增值;添加
Pw6%,?lQ accrual 应计项目;应累算数目
j}fSz)`i accrual basis 应计制;权责发生制
q_"w,28 accrual basis accounting 应计制会计;权责发生制会计
b"OH Xu accrue 应累算;应计
?t/\ ID accrued benefit 应累算利益
m5,&;~ accrued charges 应计费用
"QBl
"<<s accrued cumulative preference share dividend 应累算的累积优先股股息
p
)WRsJ8 accrued expenses 应累算费用
J90
)v7 accrued interest payable 应付利息;应计未付利息
4sC)hAx&f accrued interest receivable 应收利息;应计未收利息
<vxTfE@>bp accrued right 累算权益
}2Y`Lr accruing profit 应累算的利润
(''w$qq"D accumulated fiscal reserve 累积财政储备
7=qvu&{ accumulated profit 累积利润;滚存溢利
VM;vLUu!e accumulated reserve 累积储备
ob|^lAU accumulation of surplus income 累积收益盈余
ocpM6b.fK acquired assets 既得资产
,H$%'s1I( acquisition 收购;购置;取得
,&Vir)S acquisition cost 购置成本
kN 0N18E acquisition expenses 购置费用
<5G 4|l acquisition of 100% interest 收购全部股权
]x%sX|Rj acquisition of control 取得控制权
jc,Qg2 acquisition of fixed assets 购置固定资产
-av=5hm acquisition of shell “买壳”
n{M-t@r7 acquisition price 收购价
K;>9K'n act of God 天灾
jBd=!4n acting partner 执事合伙人
J2Qt! - active market 买卖活跃的市场;交投畅旺的市场;旺市
h*3{IHAQ active partner 积极参与的合伙人
G+I->n-s4 active trading 交投活跃
!:}m-iqQ1 actual circulation 实际流通
Deq@T { actual cost 实际成本
%:OX^^i; actual expenditure 实际开支;实际支出
nEbZ8M actual income 实际入息;实际收入;实际收益
TJZar Nc$ actual market 现货市场
G6xNR actual price 现货价;实际价格
b7gN|Hw5 H actual profit 实际利润
b.9[Vf_G actual quotation 实盘;实际价位;实际报价
HJd{j,M actual year basis 按实际年度计算
xP27j_*m> actuals 实货
$-s8tc( actuarial investigation 精算调查
/wkrfYRs actuarial principle 精算原则
MIN}5kc< actuarial report 精算师报告
O:imX>|u Actuarial Society of Hong Kong 香港精算学会
a^Q
?K\c4N actuarial valuation 精算师估值
sI{?4k actuary 精算师
:%+9y @% ad referendum agreement 暂定协议;有待覆核的协定
RS@G.| ad valorem duty 从价税;按值征税
SQ'%a-Mct ad valorem duty system 从价税制
9 aK U}y ad valorem fee 从价费
QB;TQZ ad valorem tariff 从价关税
yf4 i!~ additional allowance 额外免税额
~3%aEj additional amount for unexpired risk 未过期风险的额外款额
Y3-f68*( additional assessable profit 补加应评税利润
xZ
SDA8kS additional assessment 补加评税
.
K_Jg$3 additional commitment 额外承担
}?HWUAL\ additional commitment vote 额外承担拨款
A-rj: k! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,-DU)&dF additional dependent parent allowance 供养父母额外免税额
!\'HKk~V additional provision 额外拨款
xl,6O!aR additional stamp duty 附加印花税
j zwHb'4B3 additional tax 补加税罚款;补加税款
aN!,\D Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
+x~p&,w? adjudged bankrupt 被裁定破产
0oqOX adjudicated bankrupt 裁定破产人
vJsg6oH adjudication fee 裁定费;评定印花税额手续费;评估契据费
7$8DMBqq adjudication of bankruptcy 裁定破产;宣告破产
-M4VC^_ adjudication of insolvency 裁定无力偿还债务
IIF <Zkpb adjusted actual 经调整的实数;调整后的实数
pOj8-rr adjusted current assets 经调整的流动资产;调整后的流动资产
CBz=-Xr adjusted figure 经调整的数字;调整后的数额
S,a:H*Hf adjusted liabilities 经调整的负债;调整后的负债
IOJLJ
p adjusted loss 经调整的亏损;调整后的亏损
=?N$0F! adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
6}Rb-\N adjusted profit 经调整的利润;调整后的利润
h${=gSJc adjusted surplus 经调整的盈余额;调整后的盈余额
_SH~.Mt_! adjusted value 经调整的价值;调整后的价值
^g.HJQ'vF adjustment 调整;修订;理算〔保险〕
[@]i_L[ adjustment centre 调剂中心
L=WKqRa>4 adjustment lag 调整过程的时间差距;调整时差
>X5RRSo adjustment mechanism 调整机制
Kk|)N3AV: adjustment of loss 亏损调整
;*d?Qe: adjustment process 调整过程;调整程序
sLSH`Xy?5 adjustment range 调整幅度
d ]#`?} administered exchange rate 受管制汇率
:b!&Xw$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9%m^^OOf administration expenses 行政费用
:'[ha$ administration fee 手续费;行政费
gJg+
]-h/ administration in bankruptcy 破产管理
M'T[L%AP administration order 遗产管理令
5v sn'=yN administrator 管理人;遗产管理人
AKS. XW administrator of the estate 遗产管理人
|:SIyXGbY admission of debt 债项承认书
^S)t;t@x admission of proof 接纳债权证明
7ZUS advance 放贷款项;垫付款项;预支款项;预付款项
~NO7@muw advance account 暂支帐目;预付款帐户
1O1MB&5% advance compensation 预付补偿金
Ri*mu*r\} advance from shareholder 股东垫款
=Ew77 advance pending reimbursement 预支以待日后付还
n;QFy5HB8 advanced economy 先进经济体系
_:Jma advancement 预付;预付财产
[ fs.D / advances warrant 垫款令
S %wdXe advancing 贷出
B3I0H6O adverse balance 逆差
>LB*5 adverse exchange 逆汇
z$Qy<_l advertisement addressed to shareholders 在报章刊登的致股东通告
\3hFb,/4k advice for collection 托收通知书
y(Em+YTD advice of drawing 提款通知书;汇票通知书
6=*n$l#} advice of payment 付款通知
xhB-gG= Advisory Committee [Securities and Futures Commission]
_,f7D/dq 谘询委员会〔证券及期货事务监察委员会〕
dl6Ju Advisory Committee on Diversification 经济多元化谘询委员会
"Id1H affidavit 誓章;遗产申报誓章
NS "1zR+ affidavit of no receipt 述明无收款的誓章
<S12=<c?' affiliate 联号;联营公司;附属公司
DU-dIqi affiliated company 附属公司;联号;联营公司
o@L
'|#e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(?i4P5s[! affordability 负担能力
}}oIZP\qM African Development Bank [AfDB] 非洲开发银行
K
28s<i` after-acquired property 事后取得的财产
*@WBaN+ after-hours dealing 市后交易
KHM,lj* after-tax profit 税后盈利;税后利润;税后溢利
SPauno <M agency agreement 代理协议
q#"lnc<S agency expenses 代理机构的开支
F'@9kdp agency fee 代理费
j@4]0o Agency Law 《代理法》
mILCC}Kt agent 代理人;承销人
f?(g5o*2 agent of company 公司代理人
is^5TL%@ agent's fee 代理人费;经纪费
8:Dkf v aggregate 总计;总数;总体数字
J?1Eh14KZ aggregate amount 总款额;总额
*|gl1S aggregate assets and liabilities 总体资产与负债
P~PM $e aggregate at constant price 按固定价格计算的总体数字
f9O_M1=|lo aggregate demand 总需求
bP%X^q~]A aggregate gross position 总持仓量
ucJ8l(?Qc aggregate limit 总限额
L^2wEF aggregate of salaries tax 合计薪俸税
t7*F, aggregate performance 总体表现;总体业绩
ET%F+ aggregate supply 总体供应
di<g"8 aggregate surplus 总盈余
+;bZ(_ohG aggregate total 整体总额
:*cd$s aggregate value 总值;合计价值
'CRjd~L aggregated basis 合计基准
-67!u; aggregated net chargeable income 合计应课税入息实额
3@1$y`SN aggregation 合并计算;合计;总和
G\(*z4@Gz aggregation of incomes of husband and wife 夫妇入息合并计算
dki3( aggregation of property 财产的总和
V|<'o<h8 agio 差价;贴水
lQ4$d{m` Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Q,};O$h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4Vd[cRh2 《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》
gyU=v{]. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+KOhDtLMG 《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》
X9rao n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KXBTJ& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g3Ul'QJ agreement for a settlement 授产协议
7_eV.'h agreement for assignment 转让协议
zXxA" agreement for sale 售卖协议;买卖协议
Ym$`EN agreement for sale and purchase 买卖协议
:j`XU agreement for the payment of interest 支付利息协议
fe}RmnAC agreement for the repayment of money 还款协议
"kKIv|` agreement of reinsurance 再保险协议
(Sj<>xgd Agricultural Bank of China 中国农业银行
2/x~w~3U air passenger departure tax 飞机乘客离境税
Z`n "}{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^}<]sjmk airport tax 机场税
C\0,D9 alcohol duty 酒精税
(.b!kfC alienation 让与;让渡;转让
9QeBz`lm) alimony 生活费;赡养费
$-\%%n0>6 All Ordinaries Index [AOI] 所有普通股指数
cVSns\QO all risks 全险;综合险
GbvbGEG All Sales Record for Stock Market 《股票市场成交报告》
hK3Twzte Allied Capital Resources Limited 新联财务有限公司
8L`wib2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
YI]/gWeu allocation letter 拨款信件
%2beoH' allocation of fund 分配款项;预留款项
;x/.8fA allocation of profit 利润分配;溢利分配
|_a^+!P allocation warrant 拨款令
fS%B/h= allotment 分配;配股
"Q{7X[$$^ allotment notice 股份配售通知;配股通知
u=0161g allotment of shares 股份分配
~$1g"jIw allowable 可获宽免;免税的
8mO_dQ allowable business loss 可扣除的营业亏损
c#@L~< allowable expenses 可扣税的支出
\t? ;p-+ta allowance 免税额;津贴;备抵;准备金
!HXyvyDN allowance for debts 债项的免税额
-1ci.4F& allowance for depreciation by wear and tear 耗损折旧免税额
IcNZUZGE allowance for funeral expenses 殡殓费的免税额
{RD9j1 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
f3<2531/} allowance for repairs and outgoings 修葺及支出方面的免税额
af/0e}- allowance to debtor 给债务人的津贴
+KIBbXF7 alteration of capital 资本更改
_9S"rH[ alternate trustee 候补受托人
-@~4: o amalgamation 合并
,<TJh[TzC6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#.LI`nYA ambit of charges 征税范围;收费范围
Ol;"}3*Z* amended valuation 经修订的估值
X& XD2o"rt American Commodities Exchange 美国商品交易所
Q{~;4+ZD American Express Bank Limited 美国运通银行
gU?M/i2 American Stock Exchange 美国证券交易所
tnq ZlS amortization 摊销
#=Whh
9-d amount due from banks 存放银行同业的款项
=n;LP#(h ? amount due from banks abroad 存放海外银行同业的款项
$4]4G=o amount due from holding companies 控股公司欠款
xg;F};}5$
amount due from local banks 存放本港银行同业的款项
\^lDd~MWG amount due to banks 银行同业的存款
8boiJku` amount due to banks abroad 海外银行同业的存款
rgEN~e' amount due to holding companies 控股公司存款
-JclEp amount due to local banks 本港银行同业的存款
)?(_vrc< amount due to outport banks 外埠银行同业的存款
SN$3cg]z amount for note issue 发行纸币的款额
,5x9o"N! amount of bond 担保契据的款额
yEVnG`
1
amount of consideration 代价款额
_gpf9ad amount of contribution 供款数额
v}@Uc-( amount of indebtedness 负债款额
HYNp vK amount of principal of the loan 贷款本金额
~SwGZ amount of rates chargeable 应征差饷数额
gj
}Vnv1[ amount of share capital 股本额
xk^`4; amount of sums assured 承保款额
unr`.}A2> amount of variation 变动幅度
mlz|KI~\F; amount of vote 拨款数额
HrRw amount payable 应付款额
V\AF%=6} amount receivable 应收款额
Z0M|Bv9_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
fyq%-Tj analysis 分析
.RbPO#( ancillary risk 附属风险
;rXZ?" annual account 周年帐目;周年帐目报表;年度决算;年结
uzS;&-nA annual accounting date 年结日期
_iu^VK,} annual allowance 每年免税额;年积金;年度津贴;年津
%htwq ]rZd annual balance 年度余额
R-Y 7I annual disposable income 每年可动用收入
V7k!;0u
v annual estimates 周年预算
HUel annual fee 年费
Q@Cy\l annual general meeting 周年大会
d[p?B-7% annual growth rate 年增率;每年增长率
-R`nitf annual long-term supplement 长期个案每年补助金
;20sh^~ annual pensionable emolument 可供计算退休金的年薪
JRDIGS_~ annual report 年报
c7R6.T Annual Report on the Consumer Price Index 《消费物价指数年报》
!]&+g'aC3 annual return 周年报表;周年申报表;每年报税表格
+0:]KG!Zs. Annual Return Rules 《周年报表规则》
GwmYhG<{ annual review of consumer prices 每年消费物价回顾
=!($=9 annual roll-forward basis 逐年延展方式
4u1au1c annual salary 年薪
BD M"";u annual statement 年度报表;年度决算表
(?P\;yDG 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
mqiCn]8G annuitant 年金受益人
0 R>!jw annuity 年金
O#)YbaE annuity contract 年金合约
.gCun_td# annuity on human life 人寿年金
hh-sm8 antecedent debt 先前的债项
'Ojxzz*tT ante-dated cheque 倒填日期支票
so@ijl4{Z anticipated expenditure 预期开支
-hGLGF?? anticipated net profit 预期纯利
$8Gj9mw4e' anticipated revenue 预期收入
mD,fxm{G anti-inflation measure 反通货膨胀措施
q oz[x anti-inflationary stance 反通货膨胀立场
VrJf g apparent deficit 表面赤字
L(HAAqRnJ apparent financial solvency 表面偿债能力
5$*=;ls>J apparent partner 表面合伙人
~vMJ?P@ application for personal assessment 个人入息课税申请书
zSBR_N51 application of fund 资金应用
F 2Mxcs*M application to release as liquidator and to destruct the books of accounts and documents
H)X&5E 申请免除清盘人职务及毁灭帐簿与文件
y`pgJO appointed actuary 委任精算师
{7EpljH@ appointed auditor 委任核数师;委任审计师
w%%*3[--X appointed trustee 委任的受托人
J #;|P-pt appointer 委任人
es\Fn#?O apportioned pro rata 按比例分摊
@$;I% apportionment 分配;分摊
0fN;
L;v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
26=G%F6 apportionment formula 分摊方程式
} ;d= apportionment of estate duty 遗产税的分摊
Z 3-=TN appraisal 估价;评估
OS=~<ba appreciable growth 可观增长
+]e) :J appreciable impact 显着影响
caL\ d appreciable increase 可观增长
$]J<^{v appreciation 增值;升值
s=<65 appreciation against other currencies 相对其他货币升值
a@C}0IP) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
CZkmd appreciation tax 增值税
{-hu""x> appropriation 拨款;拨用;拨付
5GURfG3{ appropriation account 拨款帐目
F1%^,; Appropriation Bill 拨款法案
I-W,C&J> appropriation-in-aid system 补助拨款办法
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K, ` approved assets 核准资产
/LLo7" approved basket stock 认可一篮子证券
}RUK?:lEA approved budget 核准预算
c7]0>nU; approved charitable donation 认可慈善捐款
<lRjh7 approved charitable institution 认可慈善机构
)~ ^`[` approved currency 核准货币;认可货币
GGsAisF"N approved estimates 核准预算
MKX58y{+ approved estimates of expenditure 核准开支预算
4G j approved overseas insurer 核准海外保险人
Fh}GJE approved overseas trust company 核准海外信托公司
)c<[@::i approved pooled investment fund 核准汇集投资基金
QvlVjDIy approved provident fund scheme 认可公积金计划
yL23Nqe approved provision 核准拨款
j/1f|x approved redeemable share 核准可赎回股份
Z5@E|O & approved regional stock 认可地区性证券
mJsU7bD` approved retirement scheme 认可退休金计划
12l1u[TlS approved subordinated loan 核准附属贷款
!HF<fn arbitrage 套戥;套汇;套利
8k^1:gt^ arbitrageur 套戥者;套汇者
UTO$L|K arbitrary amount 临时款项
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