A:
=}"R5 A share A股;甲类股份
q1P :^<[ abatement of tax 减税;减扣免税额
:K:f^o]s ABN AMRO Bank N.V. 荷兰银行
jB` 7T^bU above-the-line expenditure 线上项目支出;经常预算支出
a&8l[xe1 above-the-line receipt 线上项目收入;经常预算收入
q'by;g*m ABSA Asia Limited 南非联合亚洲有限公司
XS3{R absolute change 绝对数值变更
V15q01bE# absolute expenditure 实际开支
MHGj vSx absolute guideline figure 绝对准则数字
2S'AIuIew absolute interest 绝对权益
~U/8 @gR absolute order of discharge 绝对破产解除令
e7h\(`J0lj absolute profit margin 绝对利润幅度
H a90 absolute value 实值;绝对值
TdNsyr}JG absolutely vested interest 绝对既得权益
W.z$a.<(rF absorbed cost 已吸收成本;已分摊成本
fHLFeSfH absorption 吸收;分摊;合并
aQxe) absorption rate 吸收率;摊配率;分摊率
7Onk!NH ACB Finance Limited 亚洲商业财务有限公司
3V"dG1? acceptable form of reciprocity 合理的互惠条件
^z38<L=z" acceptable rate 适当利率;适当汇率
zv`zsqDJ acceptance agreement 承兑协议
CJ0$;et acceptance for honour 参加承兑
ktU9LW~ acceptor 承兑人;接受人;受票人
n}+wd9J*!2 acceptor for honour 参加承兑人
W3"vTZJF accident insurance 意外保险
k"0%' Y Accident Insurance Association of Hong Kong 香港意外保险公会
c
3}x)aQ accident insurance scheme 意外保险计划
cgzy0$8dj\ accident year basis 意外年度基准
L,O>6~9:^1 accommodation 通融;贷款
)Kxs@F accommodation bill 通融票据;空头票据
j1W
bD7*8 accommodation party 汇票代发人
%C6|-?TAd account balance 帐户余额;帐户结余
\f6lT3"VN account book 帐簿
CgN]dx*` account collected in advance 预收款项
3e#x)H/dr account current book 往来帐簿
>\Z lZ account of after-acquired property 事后取得的财产报告
mf+K{y,L account of defaulter 拖欠帐目
:fl*w""V@ account payable 应付帐款
$U\!q@'$ account payee only [A/C payee only] 只可转帐;存入收款人帐户
A&D2T account receivable 应收帐款
P>.Y)$`r account receivable report 应收帐款报表
q$bHO account statement 结单;帐单;会计财务报表
i?lX,9% account title 帐户名称;会计科目
Y"r3i] accountant's report 会计师报告
zUe#Wp[ Accountant's Report Rules 会计师报告规则
Tw?Pp8' accounting and auditing procedure 会计与审计程序;会计与核数程序
lkI8{ Accounting Arrangements 《会计安排》
"tqS|ok. accounting basis 会计基础
3S;>ki4(0 accounting by Official Receiver 破产管理署署长呈交的帐目
I|GV
:D Accounting Circular 《会计通告》
@>d&5}F_>{ accounting class 会计类别
L~'^W/N accounting date 记帐日期;会计结算日期
FEge+`{, accounting for money 款项核算
wa9'2a1? Accounting Officer 会计主任
Ej-=y2j{g accounting period 会计报告期;会计期
;JMOsn}8 accounting policy 会计政策;会计方针
n%7A;l!{ accounting practice 会计惯例
?,.HA@T% accounting principle 会计准则
B)_!F`9 accounting record 会计记录
E|KLK4] accounting report 会计报告
BnY\FQ)K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mABwM$_ Accounting Society of China 中国会计学会
?FkQe~FN{ accounting statement 会计报表
N:m@D][/sW accounting system 会计制度;会计系统
JrY"J]/ accounting transaction 会计事项;帐务交易
9{auleu
R accounting treatment 会计处理
R^n*
o accounting year 会计年度
8#[%?}tK accretion 增值;添加
~nLkn#Z accrual 应计项目;应累算数目
T2c_vY accrual basis 应计制;权责发生制
.Y=Z!Q accrual basis accounting 应计制会计;权责发生制会计
K8e4ax accrue 应累算;应计
]L5Z=.z& accrued benefit 应累算利益
SQz$kIZR accrued charges 应计费用
g?k#wj1uH accrued cumulative preference share dividend 应累算的累积优先股股息
WM~J,`]J accrued expenses 应累算费用
}TXp<E"\ accrued interest payable 应付利息;应计未付利息
jM|YW*zNZ accrued interest receivable 应收利息;应计未收利息
PM#$H accrued right 累算权益
%!N2!IiVs accruing profit 应累算的利润
iKR8^sj7S accumulated fiscal reserve 累积财政储备
+z~!#j4Q accumulated profit 累积利润;滚存溢利
X3&SL~&>g accumulated reserve 累积储备
G_7ks]u- accumulation of surplus income 累积收益盈余
m-~V+JU;x acquired assets 既得资产
75QXkJu acquisition 收购;购置;取得
F[Guy7?O acquisition cost 购置成本
j]cXLY
acquisition expenses 购置费用
A8A:@-e8A acquisition of 100% interest 收购全部股权
uIVTs9\ acquisition of control 取得控制权
*!wO:<- acquisition of fixed assets 购置固定资产
.3S\Rrv acquisition of shell “买壳”
'#pMEVP acquisition price 收购价
-(%ar%~Zd act of God 天灾
mjkw&2 acting partner 执事合伙人
y \mutm active market 买卖活跃的市场;交投畅旺的市场;旺市
a:(: :m active partner 积极参与的合伙人
"(HA9: active trading 交投活跃
|wyJh"4!
actual circulation 实际流通
ba1$kU actual cost 实际成本
l,^i5t' actual expenditure 实际开支;实际支出
q9g[+*9]$ actual income 实际入息;实际收入;实际收益
V'f&JQA actual market 现货市场
VR5e CJ:i actual price 现货价;实际价格
}uV? actual profit 实际利润
EL2 hD$ actual quotation 实盘;实际价位;实际报价
$Hl+iF4j< actual year basis 按实际年度计算
l&e5_]+% actuals 实货
zx_O"0{5 actuarial investigation 精算调查
-Ib+#pX actuarial principle 精算原则
auyKLT3C actuarial report 精算师报告
?-RoqF Actuarial Society of Hong Kong 香港精算学会
1OfSq1G>v$ actuarial valuation 精算师估值
ci{9ODN actuary 精算师
FBwncG$]F* ad referendum agreement 暂定协议;有待覆核的协定
;?O883@r8 ad valorem duty 从价税;按值征税
xqi*N13 ad valorem duty system 从价税制
n'0$>Q ad valorem fee 从价费
5pKvNLy.t ad valorem tariff 从价关税
Tvksf!ba additional allowance 额外免税额
pJ)+}vascR additional amount for unexpired risk 未过期风险的额外款额
]Lb?#S additional assessable profit 补加应评税利润
iA^+/Lt additional assessment 补加评税
8-y: == C additional commitment 额外承担
K@$L~G additional commitment vote 额外承担拨款
qD=m{O8%_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:DJ7d additional dependent parent allowance 供养父母额外免税额
-KU)7V additional provision 额外拨款
3_jCsX additional stamp duty 附加印花税
S$kuhK>W! additional tax 补加税罚款;补加税款
6iV"Tl{z- Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
9wYtOQ{g adjudged bankrupt 被裁定破产
JtrDZ;^@
adjudicated bankrupt 裁定破产人
Te U7W?M^ adjudication fee 裁定费;评定印花税额手续费;评估契据费
%M0mwty] adjudication of bankruptcy 裁定破产;宣告破产
kS\. adjudication of insolvency 裁定无力偿还债务
U_
?elz\
adjusted actual 经调整的实数;调整后的实数
,SE$Rh adjusted current assets 经调整的流动资产;调整后的流动资产
#ejw@bd adjusted figure 经调整的数字;调整后的数额
4HJZ^bq9| adjusted liabilities 经调整的负债;调整后的负债
+DbWMm adjusted loss 经调整的亏损;调整后的亏损
"o5gQTwb adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
mC[U)` ey adjusted profit 经调整的利润;调整后的利润
9Qs"X7iH adjusted surplus 经调整的盈余额;调整后的盈余额
yV+ E; adjusted value 经调整的价值;调整后的价值
HC;I0&v> adjustment 调整;修订;理算〔保险〕
kT }'" adjustment centre 调剂中心
5w [= adjustment lag 调整过程的时间差距;调整时差
]ZryY
EB adjustment mechanism 调整机制
&Lt$a_y> adjustment of loss 亏损调整
*|gs-<[#X adjustment process 调整过程;调整程序
u6S0t?Udap adjustment range 调整幅度
zcD_}t_K administered exchange rate 受管制汇率
tMPXvE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
L/iVs`qF administration expenses 行政费用
%Dr4~7=7a administration fee 手续费;行政费
a@_Cx administration in bankruptcy 破产管理
e
ka@?` administration order 遗产管理令
:?:j$
=nWN administrator 管理人;遗产管理人
"aCb;2Rs administrator of the estate 遗产管理人
CAo )v,f admission of debt 债项承认书
DP6{HR$L admission of proof 接纳债权证明
J PzQBc5e advance 放贷款项;垫付款项;预支款项;预付款项
#Wc #fP advance account 暂支帐目;预付款帐户
Wru
Fp advance compensation 预付补偿金
3}#XA+Z advance from shareholder 股东垫款
b[[6X advance pending reimbursement 预支以待日后付还
>2Qqa;nx| advanced economy 先进经济体系
Dy{`">a advancement 预付;预付财产
kj3o1 Y advances warrant 垫款令
u0oYb_Yv advancing 贷出
M6hvi(!X2 adverse balance 逆差
:@@A adverse exchange 逆汇
1-NX>E5 advertisement addressed to shareholders 在报章刊登的致股东通告
D>7_P7]y advice for collection 托收通知书
l;Wy,?p advice of drawing 提款通知书;汇票通知书
,<P[CUD&& advice of payment 付款通知
ssJDaf79 Advisory Committee [Securities and Futures Commission]
sc $QbO c 谘询委员会〔证券及期货事务监察委员会〕
zyp"*0zUr Advisory Committee on Diversification 经济多元化谘询委员会
72`/xryY affidavit 誓章;遗产申报誓章
[ls ?IFg affidavit of no receipt 述明无收款的誓章
k'I_,Z<, affiliate 联号;联营公司;附属公司
/E4 }d=5L affiliated company 附属公司;联号;联营公司
Z/05 wB affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3Gd&=IJ affordability 负担能力
^3)2]>pW African Development Bank [AfDB] 非洲开发银行
(~pEro]?+) after-acquired property 事后取得的财产
61rh\<bn after-hours dealing 市后交易
*"QE1Fum' after-tax profit 税后盈利;税后利润;税后溢利
lKhh=Pc2 agency agreement 代理协议
$@qs(Xwr agency expenses 代理机构的开支
<sCq
x/L agency fee 代理费
JJHvj=9'o Agency Law 《代理法》
%Rsf6rJ agent 代理人;承销人
cJWfLD>2_! agent of company 公司代理人
.iN*V|n agent's fee 代理人费;经纪费
wAOVH]. aggregate 总计;总数;总体数字
nM.?Q}yO~ aggregate amount 总款额;总额
eeJt4DV8v aggregate assets and liabilities 总体资产与负债
g\{! 21M aggregate at constant price 按固定价格计算的总体数字
:k )<1ua aggregate demand 总需求
%1?V6& aggregate gross position 总持仓量
kdMS"iN8x aggregate limit 总限额
E e\-q aggregate of salaries tax 合计薪俸税
5<?c_l9X^ aggregate performance 总体表现;总体业绩
rWfurB5f aggregate supply 总体供应
T!xy^n]} aggregate surplus 总盈余
Q%VR@[`\ aggregate total 整体总额
P "_}F aggregate value 总值;合计价值
L%O8vn^3 aggregated basis 合计基准
?M-8Fp3 + aggregated net chargeable income 合计应课税入息实额
^\kHEM|5v aggregation 合并计算;合计;总和
>.wd) aggregation of incomes of husband and wife 夫妇入息合并计算
#M^Yh?~%w aggregation of property 财产的总和
IZv, Wo agio 差价;贴水
s>``-
]3 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》
= 4WZr Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2d;xAX ] 《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》
"X(= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
- QI`npsnV 《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》
-zLI!F 0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{i}Q}OgYq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ftU5A@(T agreement for a settlement 授产协议
Hr*Pi3 dSI agreement for assignment 转让协议
6`";)T[ G9 agreement for sale 售卖协议;买卖协议
<d&)|W agreement for sale and purchase 买卖协议
W>wi;Gf# agreement for the payment of interest 支付利息协议
34^Cfh agreement for the repayment of money 还款协议
9c %Tv agreement of reinsurance 再保险协议
^t
ldm7{_ Agricultural Bank of China 中国农业银行
+M]8_kE=+l air passenger departure tax 飞机乘客离境税
S=amj cC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|j}F$*SE[ airport tax 机场税
,Y8X"~{A alcohol duty 酒精税
h5JwB<8 alienation 让与;让渡;转让
r4ttEJ-jG alimony 生活费;赡养费
~rX6owBq All Ordinaries Index [AOI] 所有普通股指数
%e<dV\x?T all risks 全险;综合险
u\geD All Sales Record for Stock Market 《股票市场成交报告》
^`MDP`M; Allied Capital Resources Limited 新联财务有限公司
~d `4W<1a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;GT)sI allocation letter 拨款信件
U@5Z9/n{ allocation of fund 分配款项;预留款项
UYrzsUjg& allocation of profit 利润分配;溢利分配
C$ `Y[w allocation warrant 拨款令
3 DHA^9<q allotment 分配;配股
PQ"%Z.F" allotment notice 股份配售通知;配股通知
OwIy(ukTI allotment of shares 股份分配
N~J Eia% allowable 可获宽免;免税的
8si^HEQ8 allowable business loss 可扣除的营业亏损
~[y+B0I3 allowable expenses 可扣税的支出
rPpAg allowance 免税额;津贴;备抵;准备金
({nSs5)$ allowance for debts 债项的免税额
Od]xIk+E allowance for depreciation by wear and tear 耗损折旧免税额
\` ^Tbn: allowance for funeral expenses 殡殓费的免税额
fToI,FA allowance for inflation 为通货膨胀而预留的款项;通胀准备金
5t?2B] allowance for repairs and outgoings 修葺及支出方面的免税额
sLqvDH?V allowance to debtor 给债务人的津贴
X@q1;J alteration of capital 资本更改
Lbp6I0&n alternate trustee 候补受托人
k[) @I;m amalgamation 合并
xi. KD ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V(uRKu
x ambit of charges 征税范围;收费范围
!D&MJThNy amended valuation 经修订的估值
`80Hxp@ American Commodities Exchange 美国商品交易所
aB!Am +g American Express Bank Limited 美国运通银行
5m?$\h American Stock Exchange 美国证券交易所
j:KQIwc amortization 摊销
gK\7^95 amount due from banks 存放银行同业的款项
yZ0ZP amount due from banks abroad 存放海外银行同业的款项
~RAH -] amount due from holding companies 控股公司欠款
Y mjS!H amount due from local banks 存放本港银行同业的款项
r+pjv_R amount due to banks 银行同业的存款
NT/B4'_@ amount due to banks abroad 海外银行同业的存款
swL|Ff`$ amount due to holding companies 控股公司存款
k\%v;3nBK amount due to local banks 本港银行同业的存款
<u wCP4E amount due to outport banks 外埠银行同业的存款
.LR>&N _U amount for note issue 发行纸币的款额
I'b]s~u amount of bond 担保契据的款额
ea>\.D-S amount of consideration 代价款额
B&N&e