A:
~qghw@Q~ A share A股;甲类股份
{fXkbMO| abatement of tax 减税;减扣免税额
-%`~3*L ABN AMRO Bank N.V. 荷兰银行
w jkh*Y above-the-line expenditure 线上项目支出;经常预算支出
6|jZv~rS$ above-the-line receipt 线上项目收入;经常预算收入
2`f{D~w ABSA Asia Limited 南非联合亚洲有限公司
w<9rTHG8, absolute change 绝对数值变更
h]oUY.Pf absolute expenditure 实际开支
_RIU,uJs absolute guideline figure 绝对准则数字
p1KhI;^ absolute interest 绝对权益
z(\aJW absolute order of discharge 绝对破产解除令
aoN\n]g absolute profit margin 绝对利润幅度
_<S!tW absolute value 实值;绝对值
stRM*. absolutely vested interest 绝对既得权益
!zE{`Ha~ absorbed cost 已吸收成本;已分摊成本
yLC[-.H absorption 吸收;分摊;合并
|o5eG>< absorption rate 吸收率;摊配率;分摊率
]M5~p^ RB ACB Finance Limited 亚洲商业财务有限公司
}n9(|i+ acceptable form of reciprocity 合理的互惠条件
N!K%aH~O acceptable rate 适当利率;适当汇率
J p=qPG| acceptance agreement 承兑协议
?J:w,,4m acceptance for honour 参加承兑
RCR= W6 acceptor 承兑人;接受人;受票人
Sb`[+i'` acceptor for honour 参加承兑人
B"GC|}N)v accident insurance 意外保险
M/<ypJ Accident Insurance Association of Hong Kong 香港意外保险公会
jR/Gd01) accident insurance scheme 意外保险计划
w5m/[Z accident year basis 意外年度基准
f]NLR>$L} accommodation 通融;贷款
8oX1 F(R accommodation bill 通融票据;空头票据
W;OGdAa_ accommodation party 汇票代发人
_EMI%P&s account balance 帐户余额;帐户结余
gQ\.|'% account book 帐簿
GeR#B;{ account collected in advance 预收款项
?Q]&;5o account current book 往来帐簿
mo| D account of after-acquired property 事后取得的财产报告
5T;LWS account of defaulter 拖欠帐目
ahl|N` account payable 应付帐款
gnp.!- account payee only [A/C payee only] 只可转帐;存入收款人帐户
t=P+m account receivable 应收帐款
qd0G sr}j account receivable report 应收帐款报表
/!H24[tnk1 account statement 结单;帐单;会计财务报表
y[ dBmTY account title 帐户名称;会计科目
Orq/38:4G accountant's report 会计师报告
:=NXwY3~M Accountant's Report Rules 会计师报告规则
[\ao#f0WR accounting and auditing procedure 会计与审计程序;会计与核数程序
doanTF4Da Accounting Arrangements 《会计安排》
.\XRkr'- accounting basis 会计基础
]K(a32V CH accounting by Official Receiver 破产管理署署长呈交的帐目
KtQs uL% Accounting Circular 《会计通告》
IO\1nB$0nb accounting class 会计类别
N'2?Z b accounting date 记帐日期;会计结算日期
Cv,WG]E7( accounting for money 款项核算
>eGg 1 Accounting Officer 会计主任
`
i[26Qb accounting period 会计报告期;会计期
1TZ[i accounting policy 会计政策;会计方针
MJ:c";KCq0 accounting practice 会计惯例
zVE" 6 accounting principle 会计准则
2|,$#V= accounting record 会计记录
nd'D0<% accounting report 会计报告
p.W7>o,[w Accounting Services Branch [Treasury] 会计事务部〔库务署〕
NN4Z:6W5 Accounting Society of China 中国会计学会
P#A,(Bke3 accounting statement 会计报表
1`8s
"T accounting system 会计制度;会计系统
N?@^BZ accounting transaction 会计事项;帐务交易
J*zzjtY( 1 accounting treatment 会计处理
Al
yJ!f"Y accounting year 会计年度
o26Y}W accretion 增值;添加
0C<\m\|~k accrual 应计项目;应累算数目
[(n5-#1S accrual basis 应计制;权责发生制
Q,NnB{R accrual basis accounting 应计制会计;权责发生制会计
6(E4l5% accrue 应累算;应计
Z 8w\[AF{$ accrued benefit 应累算利益
`:C1Wo^< accrued charges 应计费用
n5QO'Jr%[ accrued cumulative preference share dividend 应累算的累积优先股股息
Z|qI[ui O accrued expenses 应累算费用
Vl^x_gs#_] accrued interest payable 应付利息;应计未付利息
&;$uU accrued interest receivable 应收利息;应计未收利息
BwHJr(n accrued right 累算权益
.B`$hxl*0c accruing profit 应累算的利润
,kJ'_mq accumulated fiscal reserve 累积财政储备
,l&?%H9q accumulated profit 累积利润;滚存溢利
Gpu[<Z4 accumulated reserve 累积储备
s,_+5ukv accumulation of surplus income 累积收益盈余
K28L(4 ) acquired assets 既得资产
I$"Z\c8; acquisition 收购;购置;取得
.F ?ww}2p] acquisition cost 购置成本
#eJfwc1JY acquisition expenses 购置费用
?xaUWD acquisition of 100% interest 收购全部股权
6m&GN4Ca acquisition of control 取得控制权
kQ=bd{a6 acquisition of fixed assets 购置固定资产
12^uu)6Xm, acquisition of shell “买壳”
<Y)14w% acquisition price 收购价
>v,X:B?+FL act of God 天灾
od!44p] acting partner 执事合伙人
29:2Xu i active market 买卖活跃的市场;交投畅旺的市场;旺市
sPK ]:iC active partner 积极参与的合伙人
|Y"XxM9 active trading 交投活跃
RC7F/|w.z actual circulation 实际流通
j([b)k= actual cost 实际成本
5]i#l3") actual expenditure 实际开支;实际支出
IgbuMEfL actual income 实际入息;实际收入;实际收益
'fn}I0Vc actual market 现货市场
[],[LkS actual price 现货价;实际价格
EeYL~ORdi actual profit 实际利润
le5@WG/x actual quotation 实盘;实际价位;实际报价
;W{z"L;nX actual year basis 按实际年度计算
5j`sJvq actuals 实货
-)-:rRx- actuarial investigation 精算调查
T.#_v#oM actuarial principle 精算原则
xI<l1@ actuarial report 精算师报告
'wPX.h? Actuarial Society of Hong Kong 香港精算学会
#.Dl1L/ actuarial valuation 精算师估值
gNr4oOR{ actuary 精算师
ytj});,> ad referendum agreement 暂定协议;有待覆核的协定
\gP?uJ ad valorem duty 从价税;按值征税
cs2-jbRn ad valorem duty system 从价税制
72|g zm ad valorem fee 从价费
XB'rh F8rl ad valorem tariff 从价关税
oN}\bK additional allowance 额外免税额
~T}D#} additional amount for unexpired risk 未过期风险的额外款额
E zcch1 additional assessable profit 补加应评税利润
Hl$qmq additional assessment 补加评税
Q^{TcL8 additional commitment 额外承担
g(P7CX+y additional commitment vote 额外承担拨款
/,I?"&FWc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2@(+l*.Q additional dependent parent allowance 供养父母额外免税额
*c#DB{N additional provision 额外拨款
iB0r+IbR additional stamp duty 附加印花税
U,b80%k: additional tax 补加税罚款;补加税款
6ud?US( Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
D?ic~-& adjudged bankrupt 被裁定破产
ok--Jyhv# adjudicated bankrupt 裁定破产人
I6WHC* adjudication fee 裁定费;评定印花税额手续费;评估契据费
ULew ~j adjudication of bankruptcy 裁定破产;宣告破产
U$D:gZ adjudication of insolvency 裁定无力偿还债务
!wAnsK adjusted actual 经调整的实数;调整后的实数
>XZ2w_ adjusted current assets 经调整的流动资产;调整后的流动资产
ydD:6bBX adjusted figure 经调整的数字;调整后的数额
]9@4P$I adjusted liabilities 经调整的负债;调整后的负债
B)/&xQu adjusted loss 经调整的亏损;调整后的亏损
EW]DzL3 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
7_Vd%<: adjusted profit 经调整的利润;调整后的利润
0of:tZU adjusted surplus 经调整的盈余额;调整后的盈余额
;R
>>,&g adjusted value 经调整的价值;调整后的价值
tLJ 7tnB adjustment 调整;修订;理算〔保险〕
>%"TrAt adjustment centre 调剂中心
pYCMJK-H adjustment lag 调整过程的时间差距;调整时差
CMC p7-v adjustment mechanism 调整机制
GGHMpQ adjustment of loss 亏损调整
|%4nU#GoB adjustment process 调整过程;调整程序
4P Sbr$ adjustment range 调整幅度
TFbc@rfB administered exchange rate 受管制汇率
k&yBB%g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a\-5tYo`u administration expenses 行政费用
tQj=m_ administration fee 手续费;行政费
!o'a]8 administration in bankruptcy 破产管理
9on$0 administration order 遗产管理令
>o"s1*
{ administrator 管理人;遗产管理人
v*excl~ administrator of the estate 遗产管理人
KXTk.\c admission of debt 债项承认书
hpOY&7QUTD admission of proof 接纳债权证明
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[$M"} advance 放贷款项;垫付款项;预支款项;预付款项
)cN=/i advance account 暂支帐目;预付款帐户
U;&s=M0[ advance compensation 预付补偿金
;Qd'G7+ advance from shareholder 股东垫款
:qXREF@h advance pending reimbursement 预支以待日后付还
/_<_X
7 advanced economy 先进经济体系
,9|7{j|u advancement 预付;预付财产
v'L"sgW6I advances warrant 垫款令
!h&h;m/c advancing 贷出
z@[n?t!7k adverse balance 逆差
lS;S:-
-F adverse exchange 逆汇
\U]<HEc^ advertisement addressed to shareholders 在报章刊登的致股东通告
L_Z`UhD3{ advice for collection 托收通知书
-{3^~vW|< advice of drawing 提款通知书;汇票通知书
o)\EfPT advice of payment 付款通知
[Qk j} Advisory Committee [Securities and Futures Commission]
Pd:tRY+t/ 谘询委员会〔证券及期货事务监察委员会〕
D6_#r=08 Advisory Committee on Diversification 经济多元化谘询委员会
Jv2V@6a( affidavit 誓章;遗产申报誓章
0Q%I[f8 affidavit of no receipt 述明无收款的誓章
eJOo~HIWQ affiliate 联号;联营公司;附属公司
0NsPo affiliated company 附属公司;联号;联营公司
t2ui9:g4j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Pw|/PfG affordability 负担能力
};(2 na African Development Bank [AfDB] 非洲开发银行
9MRe? after-acquired property 事后取得的财产
oz'jt} ?
after-hours dealing 市后交易
R{4[. after-tax profit 税后盈利;税后利润;税后溢利
wj$3L3 agency agreement 代理协议
yaj1nq!*" agency expenses 代理机构的开支
N*w{NB 7L agency fee 代理费
Gd&G*x Agency Law 《代理法》
I~
SFY>s agent 代理人;承销人
1\f8-:C agent of company 公司代理人
AxJf\B8 agent's fee 代理人费;经纪费
c1%ki%J# aggregate 总计;总数;总体数字
a;7gy419<p aggregate amount 总款额;总额
blV'-Al aggregate assets and liabilities 总体资产与负债
bxz6
>> aggregate at constant price 按固定价格计算的总体数字
7Il
/+l( aggregate demand 总需求
{flxZ} aggregate gross position 总持仓量
hEFn> aggregate limit 总限额
wu0JXB%&^ aggregate of salaries tax 合计薪俸税
XK
l3B=h aggregate performance 总体表现;总体业绩
mpCKF=KL. aggregate supply 总体供应
imS&N.*3m aggregate surplus 总盈余
MM+nE_9lV aggregate total 整体总额
o AS 'Z| aggregate value 总值;合计价值
53^1; aggregated basis 合计基准
xI=[=;L aggregated net chargeable income 合计应课税入息实额
!]f:dWSLB aggregation 合并计算;合计;总和
kZ_5R#xK aggregation of incomes of husband and wife 夫妇入息合并计算
~o;*{ Q aggregation of property 财产的总和
JENq?$S agio 差价;贴水
D2Kh+~l 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》
`H;O! ty&d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C"}]PW 《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》
VN4H+9E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+>h'^/rAE 《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》
=dC5q{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ET ]` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
47/YDy% agreement for a settlement 授产协议
A^7Y% agreement for assignment 转让协议
&_6B{Q agreement for sale 售卖协议;买卖协议
d 7QWK(d agreement for sale and purchase 买卖协议
bF3}L=z agreement for the payment of interest 支付利息协议
o2(*5*b!@e agreement for the repayment of money 还款协议
@6DV?VL agreement of reinsurance 再保险协议
mK7egAo Agricultural Bank of China 中国农业银行
!Ys.KDL air passenger departure tax 飞机乘客离境税
9%uJ:c? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u-Ip *1/wp airport tax 机场税
.7zdA IKW alcohol duty 酒精税
5@Lz4 ` alienation 让与;让渡;转让
wvSaq+N alimony 生活费;赡养费
0/%VejZ' All Ordinaries Index [AOI] 所有普通股指数
*}i.,4+y all risks 全险;综合险
F_%&,"$ All Sales Record for Stock Market 《股票市场成交报告》
cbA90 8@s Allied Capital Resources Limited 新联财务有限公司
8-R; & all-items index [Consumer Price Index] 总指数〔消费物价指数〕
D(S^g+rd allocation letter 拨款信件
*$7c||J7 allocation of fund 分配款项;预留款项
OGO4~Up allocation of profit 利润分配;溢利分配
$5l=& allocation warrant 拨款令
8BJ&"y8H allotment 分配;配股
|a {*r. allotment notice 股份配售通知;配股通知
r(qU~re'
allotment of shares 股份分配
t"'aQr allowable 可获宽免;免税的
Y_&