A:
^~7ouA A share A股;甲类股份
]4eIhj? abatement of tax 减税;减扣免税额
PdSYFJM ABN AMRO Bank N.V. 荷兰银行
!pxOhO.V above-the-line expenditure 线上项目支出;经常预算支出
DE!c+s_g4 above-the-line receipt 线上项目收入;经常预算收入
}fh<L CwTi ABSA Asia Limited 南非联合亚洲有限公司
q6EZ?bo{ absolute change 绝对数值变更
FgnPh%[u absolute expenditure 实际开支
PgdHH:v) absolute guideline figure 绝对准则数字
0F9p'_C absolute interest 绝对权益
D8f4X
w}= absolute order of discharge 绝对破产解除令
si#1sdR absolute profit margin 绝对利润幅度
raJv$P absolute value 实值;绝对值
SSysOeD+ absolutely vested interest 绝对既得权益
S(PU"}vZy absorbed cost 已吸收成本;已分摊成本
'w?}~D.y
absorption 吸收;分摊;合并
5F$~ZDu absorption rate 吸收率;摊配率;分摊率
HUalD3
\ ACB Finance Limited 亚洲商业财务有限公司
'g:.&4x_w acceptable form of reciprocity 合理的互惠条件
0bl 8J5Ar5 acceptable rate 适当利率;适当汇率
D.*o^{w| acceptance agreement 承兑协议
k nljc^ acceptance for honour 参加承兑
u{5+hZ acceptor 承兑人;接受人;受票人
xl ,(=L] acceptor for honour 参加承兑人
%gEgpJd accident insurance 意外保险
";;Nc>-Y Accident Insurance Association of Hong Kong 香港意外保险公会
Wgb L9'}B accident insurance scheme 意外保险计划
@G^m+- accident year basis 意外年度基准
Hv-f :P O accommodation 通融;贷款
Dbw{E:pq accommodation bill 通融票据;空头票据
D\^\_r): accommodation party 汇票代发人
`rb}"V+ account balance 帐户余额;帐户结余
fVz0H1\J& account book 帐簿
8c%_R23 account collected in advance 预收款项
~_a$5Y account current book 往来帐簿
cf,^7,-`" account of after-acquired property 事后取得的财产报告
A5go)~x\ account of defaulter 拖欠帐目
'+v[z=.8] account payable 应付帐款
_B7+n"t\r account payee only [A/C payee only] 只可转帐;存入收款人帐户
"=,IbC account receivable 应收帐款
)`K!XX$% account receivable report 应收帐款报表
dO4Jf9) account statement 结单;帐单;会计财务报表
p(.z#o# account title 帐户名称;会计科目
I R~szUY6 accountant's report 会计师报告
QC6:ZxP Accountant's Report Rules 会计师报告规则
-lS(W^r4 accounting and auditing procedure 会计与审计程序;会计与核数程序
w5;d/r<q Accounting Arrangements 《会计安排》
p|Qn?^C: accounting basis 会计基础
?H!QV;ku accounting by Official Receiver 破产管理署署长呈交的帐目
e[Jh7r>' Accounting Circular 《会计通告》
..Bf-)w accounting class 会计类别
rw.DKM' accounting date 记帐日期;会计结算日期
rIeOli:< accounting for money 款项核算
LC})aV| Accounting Officer 会计主任
|p`}vRv
Uh accounting period 会计报告期;会计期
[Gc9
3PA7q accounting policy 会计政策;会计方针
z[WdJN{ accounting practice 会计惯例
/kAbGjp0 accounting principle 会计准则
[r^WS;9n accounting record 会计记录
]JHInt accounting report 会计报告
}p `A> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jIck! Accounting Society of China 中国会计学会
S,f:nLT accounting statement 会计报表
Xa$-Sx accounting system 会计制度;会计系统
yOO@v6jO) accounting transaction 会计事项;帐务交易
,"5][RsOn accounting treatment 会计处理
RMlx[nsq accounting year 会计年度
LAY~hF" accretion 增值;添加
1!;4I@W(I) accrual 应计项目;应累算数目
7X <# accrual basis 应计制;权责发生制
Y'yGhpT~ accrual basis accounting 应计制会计;权责发生制会计
;%Kh~ accrue 应累算;应计
;]>a7o accrued benefit 应累算利益
7M<co," accrued charges 应计费用
C(n_*8{ accrued cumulative preference share dividend 应累算的累积优先股股息
cUr5x8<W). accrued expenses 应累算费用
_ ( $U\FW accrued interest payable 应付利息;应计未付利息
7{p6&xXx accrued interest receivable 应收利息;应计未收利息
~p
x2kHZ accrued right 累算权益
lBLL45%BIN accruing profit 应累算的利润
y.gjs<y accumulated fiscal reserve 累积财政储备
10CRgrZ accumulated profit 累积利润;滚存溢利
H18pVh accumulated reserve 累积储备
t**MthnW accumulation of surplus income 累积收益盈余
5%"sv+iO acquired assets 既得资产
m8Rt>DY acquisition 收购;购置;取得
Ge1"+:tbJ acquisition cost 购置成本
~cSE 9ul acquisition expenses 购置费用
)i<Qg.@MX acquisition of 100% interest 收购全部股权
>[S\NAE> acquisition of control 取得控制权
$:D\yZ, acquisition of fixed assets 购置固定资产
> ,x``- acquisition of shell “买壳”
K{0 gkORF acquisition price 收购价
Bi7&yS5V act of God 天灾
QBjvbWoIG( acting partner 执事合伙人
(Q"~bP{F active market 买卖活跃的市场;交投畅旺的市场;旺市
>cH}sNHy active partner 积极参与的合伙人
7
lu_E.Bv active trading 交投活跃
4wPP/` actual circulation 实际流通
{J-Ojw|Y b actual cost 实际成本
H^+Znmo actual expenditure 实际开支;实际支出
e17]{6y actual income 实际入息;实际收入;实际收益
NmTo/5s actual market 现货市场
''}2JJU{ actual price 现货价;实际价格
v G~JK[ actual profit 实际利润
s#FX2r3=Fg actual quotation 实盘;实际价位;实际报价
;N!opg))d< actual year basis 按实际年度计算
0E#?H0<OeG actuals 实货
cUTG!
P\R actuarial investigation 精算调查
"
f.9u actuarial principle 精算原则
B#4'3Y-3 actuarial report 精算师报告
Y+Cv9U0 Actuarial Society of Hong Kong 香港精算学会
HqXS-TG actuarial valuation 精算师估值
$V;0z~&!' actuary 精算师
_Zus4&' ad referendum agreement 暂定协议;有待覆核的协定
P?J\pJ1|7 ad valorem duty 从价税;按值征税
')ZZ)&U>z ad valorem duty system 从价税制
=m6<H ad valorem fee 从价费
aa}U87]k ad valorem tariff 从价关税
M:oZk&cs additional allowance 额外免税额
f=-R<l additional amount for unexpired risk 未过期风险的额外款额
VYkUUp additional assessable profit 补加应评税利润
@_
Tq>tOr& additional assessment 补加评税
=l>=]O~h additional commitment 额外承担
VyWzb additional commitment vote 额外承担拨款
n$<n
Yr`X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6foiN W+ additional dependent parent allowance 供养父母额外免税额
{Gw{W&< additional provision 额外拨款
t(UdV additional stamp duty 附加印花税
8Yf=) additional tax 补加税罚款;补加税款
cC9haxW Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
DK1{Z;Z adjudged bankrupt 被裁定破产
%rO)w? adjudicated bankrupt 裁定破产人
0~e6\7={ adjudication fee 裁定费;评定印花税额手续费;评估契据费
Ehq
[4} adjudication of bankruptcy 裁定破产;宣告破产
|OIU)53A- adjudication of insolvency 裁定无力偿还债务
Se>v|6 adjusted actual 经调整的实数;调整后的实数
h]&o)%{4 adjusted current assets 经调整的流动资产;调整后的流动资产
cXK.^@du adjusted figure 经调整的数字;调整后的数额
p
MR4]G adjusted liabilities 经调整的负债;调整后的负债
" : V@AT adjusted loss 经调整的亏损;调整后的亏损
}brBhe8a 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
0B"_St}3D adjusted profit 经调整的利润;调整后的利润
w!OYH1ds]_ adjusted surplus 经调整的盈余额;调整后的盈余额
uCc5) adjusted value 经调整的价值;调整后的价值
&.JJhX adjustment 调整;修订;理算〔保险〕
vJe c+a adjustment centre 调剂中心
gUme({h&| adjustment lag 调整过程的时间差距;调整时差
oiQ:&$y adjustment mechanism 调整机制
'ql<R0g adjustment of loss 亏损调整
XW:%YTv adjustment process 调整过程;调整程序
BOv ^L?)*Z adjustment range 调整幅度
WQMoAPfqL administered exchange rate 受管制汇率
zN/nKj: Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B^/(wHBp administration expenses 行政费用
G-'CjiMu administration fee 手续费;行政费
izR#XeBm administration in bankruptcy 破产管理
nI/kX^Pd administration order 遗产管理令
-_bDbYL administrator 管理人;遗产管理人
S7j U:CLJ administrator of the estate 遗产管理人
\zhCGDm1_ admission of debt 债项承认书
;f
/2u admission of proof 接纳债权证明
)*&61 advance 放贷款项;垫付款项;预支款项;预付款项
NG:
f>R advance account 暂支帐目;预付款帐户
f/U~X; advance compensation 预付补偿金
(#+81 Dr advance from shareholder 股东垫款
y w:=$e5 advance pending reimbursement 预支以待日后付还
ON"p^o>/_? advanced economy 先进经济体系
AJ
z 1 advancement 预付;预付财产
i:H]Sb)<b advances warrant 垫款令
x^McUfdr| advancing 贷出
ol}}c6 adverse balance 逆差
*!yA'z< adverse exchange 逆汇
G6s3\de#U advertisement addressed to shareholders 在报章刊登的致股东通告
|Rz}bsrZ advice for collection 托收通知书
h;A~:}c, advice of drawing 提款通知书;汇票通知书
kb!W|l"PN advice of payment 付款通知
%DKC/% Advisory Committee [Securities and Futures Commission]
8F/zrPG 谘询委员会〔证券及期货事务监察委员会〕
|][PbN
D Advisory Committee on Diversification 经济多元化谘询委员会
3U*4E?g affidavit 誓章;遗产申报誓章
0O(V y y affidavit of no receipt 述明无收款的誓章
(O/W`qo affiliate 联号;联营公司;附属公司
G`f|#-} affiliated company 附属公司;联号;联营公司
cbW=kQc_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q NUd "%S affordability 负担能力
VH] <o0 African Development Bank [AfDB] 非洲开发银行
|(uo@-U after-acquired property 事后取得的财产
@eYD@! after-hours dealing 市后交易
eh,_g. after-tax profit 税后盈利;税后利润;税后溢利
;rl61d}NH# agency agreement 代理协议
~I]aUN agency expenses 代理机构的开支
O~Svk'.) agency fee 代理费
fC/P W`4Ae Agency Law 《代理法》
v)nBp\fjxp agent 代理人;承销人
%&eBkN!T agent of company 公司代理人
+No Ve# agent's fee 代理人费;经纪费
1*:BOoYx aggregate 总计;总数;总体数字
SVPksr aggregate amount 总款额;总额
7wHd*{^9N aggregate assets and liabilities 总体资产与负债
h~q5GhY!9 aggregate at constant price 按固定价格计算的总体数字
qAt#0 aggregate demand 总需求
CHDt^(oa!B aggregate gross position 总持仓量
xu>grj aggregate limit 总限额
8v6AfTo% aggregate of salaries tax 合计薪俸税
pv^: G; aggregate performance 总体表现;总体业绩
RY\0dv> aggregate supply 总体供应
{ITxHt aggregate surplus 总盈余
f]2;s#cu aggregate total 整体总额
|#Q0UM|'Q aggregate value 总值;合计价值
EmyE%$*T aggregated basis 合计基准
1w+)ne_& aggregated net chargeable income 合计应课税入息实额
gFXz:!A aggregation 合并计算;合计;总和
31N5dIi, aggregation of incomes of husband and wife 夫妇入息合并计算
f n8|@)J aggregation of property 财产的总和
Q)5V3Q]@^ agio 差价;贴水
TXqtE("BDl 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》
!E^\)=E)P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@ ZN@EOM$+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
+ijxv Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\
*A!@T 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
WUb] 8$n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NKiWt
Z" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_jaB[Q=By agreement for a settlement 授产协议
8J~-|<Q6 agreement for assignment 转让协议
g|j15&x agreement for sale 售卖协议;买卖协议
/&l4 sF1 agreement for sale and purchase 买卖协议
34L1Gxf
agreement for the payment of interest 支付利息协议
.]N`]3$= agreement for the repayment of money 还款协议
"O_)~u agreement of reinsurance 再保险协议
0iKAg Agricultural Bank of China 中国农业银行
!:v7SRUXb air passenger departure tax 飞机乘客离境税
$Qxy@vU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
HTSk40V airport tax 机场税
m@YK8c#$ alcohol duty 酒精税
!PgwFJ alienation 让与;让渡;转让
Us_1 #$p, alimony 生活费;赡养费
AmrVxn4 All Ordinaries Index [AOI] 所有普通股指数
H% FP!03 all risks 全险;综合险
9{Igw"9ck All Sales Record for Stock Market 《股票市场成交报告》
3il$V78| Allied Capital Resources Limited 新联财务有限公司
#Fkp6`Q$x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<&tdyAT?& allocation letter 拨款信件
!Oi':OQG allocation of fund 分配款项;预留款项
2rHQ7 allocation of profit 利润分配;溢利分配
<KX+j,4 allocation warrant 拨款令
K1p. { allotment 分配;配股
o* e'D7 allotment notice 股份配售通知;配股通知
DH)E9HL allotment of shares 股份分配
(4/W)L$ allowable 可获宽免;免税的
s%G%s,d allowable business loss 可扣除的营业亏损
5=1Ml50 allowable expenses 可扣税的支出
V?~!D p allowance 免税额;津贴;备抵;准备金
|Z8Eu0RSb allowance for debts 债项的免税额
(IIZ vCek allowance for depreciation by wear and tear 耗损折旧免税额
&g]s@S|% allowance for funeral expenses 殡殓费的免税额
HE0m# allowance for inflation 为通货膨胀而预留的款项;通胀准备金
I/u>Gt allowance for repairs and outgoings 修葺及支出方面的免税额
B?4Iu)bCxI allowance to debtor 给债务人的津贴
R`,|08E alteration of capital 资本更改
.etG>tH alternate trustee 候补受托人
yTf/]H]d amalgamation 合并
vi` VK&+r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J|([( ambit of charges 征税范围;收费范围
H%0WD_ amended valuation 经修订的估值
)!;20Po American Commodities Exchange 美国商品交易所
N|/gwcKe American Express Bank Limited 美国运通银行
E@-5L9eJ\ American Stock Exchange 美国证券交易所
gw$?&[wY amortization 摊销
arvKJmD amount due from banks 存放银行同业的款项
R:[#OH.c amount due from banks abroad 存放海外银行同业的款项
H#G3CD2& amount due from holding companies 控股公司欠款
7c8`D;A-K amount due from local banks 存放本港银行同业的款项
2s}G6'xE]P amount due to banks 银行同业的存款
^-F#"i|Cn amount due to banks abroad 海外银行同业的存款
`rV-,-r@ amount due to holding companies 控股公司存款
&w:0ad| amount due to local banks 本港银行同业的存款
3mL(xpT.8z amount due to outport banks 外埠银行同业的存款
lHE \Z` amount for note issue 发行纸币的款额
R0K{wY58 amount of bond 担保契据的款额
AEUR`. amount of consideration 代价款额
O^_CqT% amount of contribution 供款数额
j} w amount of indebtedness 负债款额
^FZ9q amount of principal of the loan 贷款本金额
c= aZ[ amount of rates chargeable 应征差饷数额
*n EG<Y) amount of share capital 股本额
(px3o'ls h amount of sums assured 承保款额
^2i$AM1t amount of variation 变动幅度
7cO1(yE#vr amount of vote 拨款数额
{7`1m!R amount payable 应付款额
;D@ F amount receivable 应收款额
gUYTVp Vf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a%`L+b5-$ analysis 分析
)~IOsTjI ancillary risk 附属风险
\Qq YH^M annual account 周年帐目;周年帐目报表;年度决算;年结
X]dN1/_ annual accounting date 年结日期
EAE#AB-A annual allowance 每年免税额;年积金;年度津贴;年津
yoz-BS annual balance 年度余额
xmtD0U1 annual disposable income 每年可动用收入
"G Jhx/zt annual estimates 周年预算
! 6R| annual fee 年费
k#Qjm9V annual general meeting 周年大会
h?vny->uJ annual growth rate 年增率;每年增长率
<- R% annual long-term supplement 长期个案每年补助金
'C @yJf annual pensionable emolument 可供计算退休金的年薪
%BQ?DTtb7' annual report 年报
W,:j>vg Annual Report on the Consumer Price Index 《消费物价指数年报》
09i77 annual return 周年报表;周年申报表;每年报税表格
Vddod Annual Return Rules 《周年报表规则》
8C*xrg#g: annual review of consumer prices 每年消费物价回顾
3ouo4tf$H. annual roll-forward basis 逐年延展方式
5C9
.h:c4y annual salary 年薪
rS+ >oP} annual statement 年度报表;年度决算表
olm'_{{
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
ZgmK~iJ annuitant 年金受益人
{fY(zHC annuity 年金
>y$*|V}k annuity contract 年金合约
=E:sEw2j annuity on human life 人寿年金
4 b}'W} antecedent debt 先前的债项
NOf{Xx<#k ante-dated cheque 倒填日期支票
[Scao $ anticipated expenditure 预期开支
O%<+&