A:
~vb yX A share A股;甲类股份
U}yq*$N abatement of tax 减税;减扣免税额
e7_.Xr~[ ABN AMRO Bank N.V. 荷兰银行
u# TNW. above-the-line expenditure 线上项目支出;经常预算支出
'9ki~jtf= above-the-line receipt 线上项目收入;经常预算收入
a<NZC ABSA Asia Limited 南非联合亚洲有限公司
W>E/LBpE4 absolute change 绝对数值变更
+!~"ooQZh absolute expenditure 实际开支
K]{x0A absolute guideline figure 绝对准则数字
@%^JB absolute interest 绝对权益
+nIjW;RU absolute order of discharge 绝对破产解除令
< NRnE8: absolute profit margin 绝对利润幅度
iJ&jg`"=F absolute value 实值;绝对值
P
Nf_{4 absolutely vested interest 绝对既得权益
OGR2Y absorbed cost 已吸收成本;已分摊成本
Xf YbWR absorption 吸收;分摊;合并
MwuRxeRO- absorption rate 吸收率;摊配率;分摊率
ufF>I ACB Finance Limited 亚洲商业财务有限公司
L*8U.{NY acceptable form of reciprocity 合理的互惠条件
_'*Vcu`Y acceptable rate 适当利率;适当汇率
mEZHrr J acceptance agreement 承兑协议
Ueb&<tS acceptance for honour 参加承兑
c98^~vR]] acceptor 承兑人;接受人;受票人
{V^|9j:\K acceptor for honour 参加承兑人
hNRN`\5Z accident insurance 意外保险
mXPA1#qo Accident Insurance Association of Hong Kong 香港意外保险公会
-u$U~?|` accident insurance scheme 意外保险计划
{aVRvZH4 accident year basis 意外年度基准
Nd h accommodation 通融;贷款
Ql1J?9W accommodation bill 通融票据;空头票据
kf:Nub+h t accommodation party 汇票代发人
eY V Jk7 account balance 帐户余额;帐户结余
Ylhy Z&a, account book 帐簿
zl3GWj|?\7 account collected in advance 预收款项
u~~H'*EM account current book 往来帐簿
=j"bLX6; account of after-acquired property 事后取得的财产报告
_2a)b(<tF account of defaulter 拖欠帐目
*-';ycOvr account payable 应付帐款
KaIkO8Dq0 account payee only [A/C payee only] 只可转帐;存入收款人帐户
~( ;HkT account receivable 应收帐款
%HD0N& account receivable report 应收帐款报表
W]oILL"d account statement 结单;帐单;会计财务报表
8+,I(+
account title 帐户名称;会计科目
47=YP0r?>T accountant's report 会计师报告
"(YfvO+ Accountant's Report Rules 会计师报告规则
#z5$_z?_ accounting and auditing procedure 会计与审计程序;会计与核数程序
so>jz@!EE Accounting Arrangements 《会计安排》
$vLGX>H accounting basis 会计基础
98rO]rg accounting by Official Receiver 破产管理署署长呈交的帐目
.Cu0G1 Accounting Circular 《会计通告》
u*m|o8 accounting class 会计类别
@s|G18@ accounting date 记帐日期;会计结算日期
Y '+mC accounting for money 款项核算
GboZ T68 Accounting Officer 会计主任
B;^1W{%J accounting period 会计报告期;会计期
vNQ|tmn accounting policy 会计政策;会计方针
.O&[9`"' accounting practice 会计惯例
mo D)^':. accounting principle 会计准则
6W/uoH=; accounting record 会计记录
;w<r/dK accounting report 会计报告
O9P4r*prA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}F';"ybrU) Accounting Society of China 中国会计学会
9]^q!~u accounting statement 会计报表
=X;h _GQ accounting system 会计制度;会计系统
m2\[L/W] accounting transaction 会计事项;帐务交易
Vz]yJ: accounting treatment 会计处理
(XNd]G accounting year 会计年度
(5l'?7 accretion 增值;添加
m^o?{
(K accrual 应计项目;应累算数目
9yK\<6}}QH accrual basis 应计制;权责发生制
7P:/ (P accrual basis accounting 应计制会计;权责发生制会计
v[\GhVb accrue 应累算;应计
+TC##}Zmb accrued benefit 应累算利益
@;X#/dZe accrued charges 应计费用
d-jZ 5nl( accrued cumulative preference share dividend 应累算的累积优先股股息
"9#hk3*GqX accrued expenses 应累算费用
J6mUU3F9f accrued interest payable 应付利息;应计未付利息
HBm(l@#. accrued interest receivable 应收利息;应计未收利息
jG%J.u^k accrued right 累算权益
()ww9L2 accruing profit 应累算的利润
T}jW,Ost accumulated fiscal reserve 累积财政储备
|,T"_R_K accumulated profit 累积利润;滚存溢利
ujLje:Yc accumulated reserve 累积储备
l:OXxHxRi accumulation of surplus income 累积收益盈余
o0_H(j? acquired assets 既得资产
n( 9$)B_y acquisition 收购;购置;取得
~cf)wrP acquisition cost 购置成本
XZ"oOE0= acquisition expenses 购置费用
Jow{7@FG acquisition of 100% interest 收购全部股权
D^S"6v"z acquisition of control 取得控制权
^[VEr"X acquisition of fixed assets 购置固定资产
t9r
R>Y9 acquisition of shell “买壳”
r2\}_pIj acquisition price 收购价
Z~ K} @ act of God 天灾
\rY\wa acting partner 执事合伙人
2S//5@~_m active market 买卖活跃的市场;交投畅旺的市场;旺市
sWKv>bx active partner 积极参与的合伙人
Xdh@ ^` active trading 交投活跃
;;N#'.xD actual circulation 实际流通
jfYM*% actual cost 实际成本
5`QfysR5 actual expenditure 实际开支;实际支出
rX22%~1 actual income 实际入息;实际收入;实际收益
LX}|%- iv actual market 现货市场
y*E{X actual price 现货价;实际价格
l%qfaU2 actual profit 实际利润
Ckhwd actual quotation 实盘;实际价位;实际报价
AZ
SaI actual year basis 按实际年度计算
JyePI:B&)j actuals 实货
L7"<a2J actuarial investigation 精算调查
C'PHbo: actuarial principle 精算原则
v8TNBsEL actuarial report 精算师报告
F(`Q62o@ Actuarial Society of Hong Kong 香港精算学会
65GC7 >[ actuarial valuation 精算师估值
G+tzp&G@ actuary 精算师
(!a\23 ad referendum agreement 暂定协议;有待覆核的协定
jGYl*EBx ad valorem duty 从价税;按值征税
v}<z_i5/C. ad valorem duty system 从价税制
y\:,.cZ+TQ ad valorem fee 从价费
p7L6~IN ad valorem tariff 从价关税
Jw^h<z/Ux additional allowance 额外免税额
Pk5 %lu additional amount for unexpired risk 未过期风险的额外款额
y!x-R!3 additional assessable profit 补加应评税利润
r;O?`~2'4 additional assessment 补加评税
M"foP@ additional commitment 额外承担
Mo]iVj8~ additional commitment vote 额外承担拨款
_MTvNs additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q)PSHr=Z additional dependent parent allowance 供养父母额外免税额
yMOYTN@] additional provision 额外拨款
mhF@S@ additional stamp duty 附加印花税
_)~|Z~ additional tax 补加税罚款;补加税款
xR;z!Tg) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
u1|v3/Q- adjudged bankrupt 被裁定破产
qc3?Aplj adjudicated bankrupt 裁定破产人
W+.?J
60 adjudication fee 裁定费;评定印花税额手续费;评估契据费
^y~oXS( adjudication of bankruptcy 裁定破产;宣告破产
a?)g>e
HN adjudication of insolvency 裁定无力偿还债务
kdMB.~(K= adjusted actual 经调整的实数;调整后的实数
iig&O(, adjusted current assets 经调整的流动资产;调整后的流动资产
dBHki*.u adjusted figure 经调整的数字;调整后的数额
Is97>aid adjusted liabilities 经调整的负债;调整后的负债
bBQHxH}vi adjusted loss 经调整的亏损;调整后的亏损
9lX[rBZ 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
V /)3d adjusted profit 经调整的利润;调整后的利润
NM1TFs2Y* adjusted surplus 经调整的盈余额;调整后的盈余额
:~p_(rE adjusted value 经调整的价值;调整后的价值
6wb M$|yFj adjustment 调整;修订;理算〔保险〕
^.M_1$- adjustment centre 调剂中心
w_YY~Af adjustment lag 调整过程的时间差距;调整时差
nZ`=Up p) adjustment mechanism 调整机制
z.W1Za adjustment of loss 亏损调整
zu1gP/ adjustment process 调整过程;调整程序
!9^GkFR6n adjustment range 调整幅度
&WdP=E" administered exchange rate 受管制汇率
>P6U0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
! &V,+}>) administration expenses 行政费用
VKi3z%kwK administration fee 手续费;行政费
XV!UeBq administration in bankruptcy 破产管理
HPK}Z|Vl administration order 遗产管理令
`U;V- administrator 管理人;遗产管理人
ik0w\* administrator of the estate 遗产管理人
)' 2vUt`_7 admission of debt 债项承认书
_K~?{". admission of proof 接纳债权证明
+*RpOtss advance 放贷款项;垫付款项;预支款项;预付款项
+@PZ3
[s advance account 暂支帐目;预付款帐户
S1!_ IK$m advance compensation 预付补偿金
%;` 3I$ advance from shareholder 股东垫款
V{0 V/Nv advance pending reimbursement 预支以待日后付还
-Q!?=JNtQ advanced economy 先进经济体系
ezd@>(hJ advancement 预付;预付财产
Kw>gg advances warrant 垫款令
E}]SGU" advancing 贷出
_xdttO^N adverse balance 逆差
;~s@_}& adverse exchange 逆汇
73M;-qnU advertisement addressed to shareholders 在报章刊登的致股东通告
*kDV ^RBfq advice for collection 托收通知书
Q1
vse advice of drawing 提款通知书;汇票通知书
6:\z8fYD advice of payment 付款通知
_[
`"E' Advisory Committee [Securities and Futures Commission]
98WJ"f_ # 谘询委员会〔证券及期货事务监察委员会〕
<zu)=W'R] Advisory Committee on Diversification 经济多元化谘询委员会
,-BZsZ0~ affidavit 誓章;遗产申报誓章
yAc}4*;T/ affidavit of no receipt 述明无收款的誓章
A3 zNUad; affiliate 联号;联营公司;附属公司
<7X+-%yb; affiliated company 附属公司;联号;联营公司
Rh7=,=u affirmation [estate duty] 非宗教式宣誓〔遗产税〕
taOsC!Bp affordability 负担能力
y] ~X{v African Development Bank [AfDB] 非洲开发银行
xX])IZD after-acquired property 事后取得的财产
i4
tW8Il after-hours dealing 市后交易
!i6 aA1' after-tax profit 税后盈利;税后利润;税后溢利
::8E?c agency agreement 代理协议
CY9`HQ1 agency expenses 代理机构的开支
Fw;Y)y=O agency fee 代理费
..^,* Agency Law 《代理法》
O0"&wvR+5 agent 代理人;承销人
i)e)FhEY6 agent of company 公司代理人
O11.wLNH agent's fee 代理人费;经纪费
v aaZ aggregate 总计;总数;总体数字
E9[8th,t aggregate amount 总款额;总额
'?!2h' aggregate assets and liabilities 总体资产与负债
;"GI~p2~7 aggregate at constant price 按固定价格计算的总体数字
Q_a%$a.rV aggregate demand 总需求
Y'%_-- aggregate gross position 总持仓量
^F1zkIE aggregate limit 总限额
:Ee5:S aggregate of salaries tax 合计薪俸税
fKT(.VNq5 aggregate performance 总体表现;总体业绩
GgjBLe=C aggregate supply 总体供应
@i:_JOl aggregate surplus 总盈余
VAR/" aggregate total 整体总额
6UJBE<ntj aggregate value 总值;合计价值
K#p&XIY, aggregated basis 合计基准
FdJC@Y-#uA aggregated net chargeable income 合计应课税入息实额
?|Mmz@ aggregation 合并计算;合计;总和
k4 %> F aggregation of incomes of husband and wife 夫妇入息合并计算
L:EJ+bNG aggregation of property 财产的总和
RwwX;I"o% agio 差价;贴水
:Zd# }P 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》
wwmODw<tT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
DSHpM/7 《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》
(.3L'+F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?hpk)Qu 《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》
XC{(O:EG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
( ]o6Pi 《香港政府和大韩民国政府关于相互促进和保护投资协定》
iJE|u agreement for a settlement 授产协议
'C*NyHc agreement for assignment 转让协议
k07) g:_ agreement for sale 售卖协议;买卖协议
VbX$i!>8 agreement for sale and purchase 买卖协议
`o*g2fW! agreement for the payment of interest 支付利息协议
mwTn}h3N agreement for the repayment of money 还款协议
>Y< y]vM: agreement of reinsurance 再保险协议
2jx+q Agricultural Bank of China 中国农业银行
^q$vyY
air passenger departure tax 飞机乘客离境税
K+mtuB]yr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Qi7^z; airport tax 机场税
,K6]Q|U@r alcohol duty 酒精税
{1YT a:evl alienation 让与;让渡;转让
0?t!tugG alimony 生活费;赡养费
@w:sNXz- All Ordinaries Index [AOI] 所有普通股指数
BmUzsfD all risks 全险;综合险
Xc5[d`] All Sales Record for Stock Market 《股票市场成交报告》
:<IW' Allied Capital Resources Limited 新联财务有限公司
Sb[rSczS~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@;,O V&XYn allocation letter 拨款信件
jIc;jjAF allocation of fund 分配款项;预留款项
zFuUv_t allocation of profit 利润分配;溢利分配
[%nG_np allocation warrant 拨款令
9e :E% 2 allotment 分配;配股
(*fsv
g~ allotment notice 股份配售通知;配股通知
Nmsb allotment of shares 股份分配
aLXA9? allowable 可获宽免;免税的
e@,,;YO#4 allowable business loss 可扣除的营业亏损
j)IK allowable expenses 可扣税的支出
L}a3!33)C allowance 免税额;津贴;备抵;准备金
IL:"]`f* allowance for debts 债项的免税额
A1ebXXD) allowance for depreciation by wear and tear 耗损折旧免税额
\a]\jZb allowance for funeral expenses 殡殓费的免税额
t1Khf allowance for inflation 为通货膨胀而预留的款项;通胀准备金
#CQ>d8& allowance for repairs and outgoings 修葺及支出方面的免税额
0XYO2k allowance to debtor 给债务人的津贴
khv! \^&DD alteration of capital 资本更改
X-{:.9 alternate trustee 候补受托人
}\DQxHG amalgamation 合并
\
bT]?.si ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n"K7@[d ambit of charges 征税范围;收费范围
Z ''P5B; amended valuation 经修订的估值
'HcDl@E American Commodities Exchange 美国商品交易所
5!ReW39c; American Express Bank Limited 美国运通银行
/?XfVhA:A American Stock Exchange 美国证券交易所
\]OD pi
2 amortization 摊销
#!D5DK@+ amount due from banks 存放银行同业的款项
<7]
z'
amount due from banks abroad 存放海外银行同业的款项
V_W=MWs&+ amount due from holding companies 控股公司欠款
(kuZS4Af amount due from local banks 存放本港银行同业的款项
My`%gP~%g amount due to banks 银行同业的存款
P/PS(` amount due to banks abroad 海外银行同业的存款
^&rbI,D amount due to holding companies 控股公司存款
z:G9Uu3H( amount due to local banks 本港银行同业的存款
0\~Zg amount due to outport banks 外埠银行同业的存款
=W|Q0|U amount for note issue 发行纸币的款额
Y)
t}%62 amount of bond 担保契据的款额
.CpF0 amount of consideration 代价款额
YYvs~?bAy amount of contribution 供款数额
6Rf5 amount of indebtedness 负债款额
oV!9B -< amount of principal of the loan 贷款本金额
^c7L!F amount of rates chargeable 应征差饷数额
]Ojt3)fB amount of share capital 股本额
sk3;;<H amount of sums assured 承保款额
0?h .X=G amount of variation 变动幅度
J;kbY9e amount of vote 拨款数额
jw[`_ amount payable 应付款额
O46/[{p+8 amount receivable 应收款额
Elq8WtS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,`7GI*Vq analysis 分析
Cp* n2 ancillary risk 附属风险
5,((JxX$ annual account 周年帐目;周年帐目报表;年度决算;年结
H= y-Y_R annual accounting date 年结日期
Le'\x`B annual allowance 每年免税额;年积金;年度津贴;年津
j&mL]'Zy annual balance 年度余额
,RHHNTB(" annual disposable income 每年可动用收入
A{o{o++ annual estimates 周年预算
v:0i5h&M annual fee 年费
Ji[w; [qL annual general meeting 周年大会
XN0Y#l annual growth rate 年增率;每年增长率
U+i[r&{gb annual long-term supplement 长期个案每年补助金
rh
l5r"% annual pensionable emolument 可供计算退休金的年薪
%%>?<4t annual report 年报
ZF/KV\Ag) Annual Report on the Consumer Price Index 《消费物价指数年报》
#"M Pe4 annual return 周年报表;周年申报表;每年报税表格
*j*
WE\ Annual Return Rules 《周年报表规则》
fytx({I
.a annual review of consumer prices 每年消费物价回顾
e](=)h| annual roll-forward basis 逐年延展方式
D/Wuan?yPN annual salary 年薪
z,7^dlT annual statement 年度报表;年度决算表
W*m[t&; 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
tVcs r annuitant 年金受益人
mN*P2* annuity 年金
ZD{srEa/a annuity contract 年金合约
w8i!Qi#y5D annuity on human life 人寿年金
R)C+wTG; antecedent debt 先前的债项
:jX~]1hpmA ante-dated cheque 倒填日期支票
8dhY"& anticipated expenditure 预期开支
.-ABo]hf anticipated net profit 预期纯利
31C]TdJ anticipated revenue 预期收入
80EY7#r@w anti-inflation measure 反通货膨胀措施
l!=WqIZ anti-inflationary stance 反通货膨胀立场
$g};u[y apparent deficit 表面赤字
#50)D wD apparent financial solvency 表面偿债能力
8(D}y\ apparent partner 表面合伙人
7. .vaq# application for personal assessment 个人入息课税申请书
K0g:Q*J- application of fund 资金应用
j5O*H_D application to release as liquidator and to destruct the books of accounts and documents
\d+HYLAJn 申请免除清盘人职务及毁灭帐簿与文件
bH{aI:9Fb appointed actuary 委任精算师
rh&on