A:
t&GA6ML#s A share A股;甲类股份
[G{rHSK5tQ abatement of tax 减税;减扣免税额
pk-yj~F } ABN AMRO Bank N.V. 荷兰银行
NP K#].F above-the-line expenditure 线上项目支出;经常预算支出
V_&GYXx(J above-the-line receipt 线上项目收入;经常预算收入
Zm%VG(l ABSA Asia Limited 南非联合亚洲有限公司
kmm absolute change 绝对数值变更
E rop9T1 absolute expenditure 实际开支
@br@[RpB absolute guideline figure 绝对准则数字
?HrK\f3wWO absolute interest 绝对权益
lLuID absolute order of discharge 绝对破产解除令
de> ?*%< absolute profit margin 绝对利润幅度
=X-^YG3x absolute value 实值;绝对值
P?9nTG absolutely vested interest 绝对既得权益
u0m5JD0/ absorbed cost 已吸收成本;已分摊成本
p91`<>Iw absorption 吸收;分摊;合并
|@ikx{W absorption rate 吸收率;摊配率;分摊率
Vbg10pV0 ACB Finance Limited 亚洲商业财务有限公司
}3v'Cp0L acceptable form of reciprocity 合理的互惠条件
$ A-+E\vQ@ acceptable rate 适当利率;适当汇率
zRwb" acceptance agreement 承兑协议
`]*%:NZP@ acceptance for honour 参加承兑
t)-*.qZh acceptor 承兑人;接受人;受票人
H>60D|v[ acceptor for honour 参加承兑人
{S[I_\3 accident insurance 意外保险
ry.;u*F Accident Insurance Association of Hong Kong 香港意外保险公会
p"Ot5!F> accident insurance scheme 意外保险计划
&qJPwO accident year basis 意外年度基准
;~W8v.EW accommodation 通融;贷款
Zimh_ accommodation bill 通融票据;空头票据
SArfczoB accommodation party 汇票代发人
G1]"s@8( account balance 帐户余额;帐户结余
8 YNu< account book 帐簿
H@V 7!d account collected in advance 预收款项
s K+
(v account current book 往来帐簿
*_`76`cz%X account of after-acquired property 事后取得的财产报告
IQ ){(Y account of defaulter 拖欠帐目
nD7|8,' account payable 应付帐款
gks ==|s. account payee only [A/C payee only] 只可转帐;存入收款人帐户
bf& }8I$ account receivable 应收帐款
_p\629` account receivable report 应收帐款报表
&!ED# gs account statement 结单;帐单;会计财务报表
?2{bKIV_ account title 帐户名称;会计科目
_|N}4a accountant's report 会计师报告
0y)}.' Accountant's Report Rules 会计师报告规则
o4$Ott%Wm accounting and auditing procedure 会计与审计程序;会计与核数程序
25UYOK}! Accounting Arrangements 《会计安排》
_eGT2,D5r accounting basis 会计基础
R)ERxz# accounting by Official Receiver 破产管理署署长呈交的帐目
w{pUUo:< Accounting Circular 《会计通告》
z"tjDP accounting class 会计类别
j5PL{6 accounting date 记帐日期;会计结算日期
~@{w\%(AK] accounting for money 款项核算
>DHp*$y Accounting Officer 会计主任
dXmV@ Noo accounting period 会计报告期;会计期
]1m"V;vZ accounting policy 会计政策;会计方针
).LTts7c accounting practice 会计惯例
fX_#S|DlSG accounting principle 会计准则
CJJD@= accounting record 会计记录
wMGk!N accounting report 会计报告
8O>}k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!<&m]K Accounting Society of China 中国会计学会
*n8%F9F accounting statement 会计报表
7W"/N#G accounting system 会计制度;会计系统
oBr.S_Qe accounting transaction 会计事项;帐务交易
}^9]jSq5 accounting treatment 会计处理
][,4,?T7 accounting year 会计年度
BT]ua]T+ accretion 增值;添加
$[g_=Z accrual 应计项目;应累算数目
!=3Rg-'d1 accrual basis 应计制;权责发生制
Guh%eR'Wt accrual basis accounting 应计制会计;权责发生制会计
jk$86ma! accrue 应累算;应计
{@gAv! accrued benefit 应累算利益
oK2pM18 accrued charges 应计费用
&uv0G'"\ accrued cumulative preference share dividend 应累算的累积优先股股息
bp#:UUO%S accrued expenses 应累算费用
2R]&v;A accrued interest payable 应付利息;应计未付利息
J{`eLmTu accrued interest receivable 应收利息;应计未收利息
Z`Pd2VRp accrued right 累算权益
Y2C9(Zk
U accruing profit 应累算的利润
b.s9p7:J accumulated fiscal reserve 累积财政储备
3 t)v%S|k accumulated profit 累积利润;滚存溢利
mL woi!]m accumulated reserve 累积储备
{Hl[C]25X accumulation of surplus income 累积收益盈余
TI=h_%mO acquired assets 既得资产
QYQtMb, acquisition 收购;购置;取得
#O~XVuvF0 acquisition cost 购置成本
yPV'pT) acquisition expenses 购置费用
P-CB;\ acquisition of 100% interest 收购全部股权
sc W'AJJq acquisition of control 取得控制权
_d@=nK) acquisition of fixed assets 购置固定资产
Bn?:w\%Ue acquisition of shell “买壳”
ZQ3_y $ acquisition price 收购价
%r;w;`/hA act of God 天灾
{^5?)/< acting partner 执事合伙人
G/vC~6x active market 买卖活跃的市场;交投畅旺的市场;旺市
m#f{]+6U
active partner 积极参与的合伙人
6 "U8V?E active trading 交投活跃
-I":Z2.fR actual circulation 实际流通
1S0pd-i actual cost 实际成本
4,G w#@ actual expenditure 实际开支;实际支出
|ETiLR=& actual income 实际入息;实际收入;实际收益
ubYG actual market 现货市场
'xnnLCm. actual price 现货价;实际价格
N
L'R\R actual profit 实际利润
HRB[GP+ actual quotation 实盘;实际价位;实际报价
Rrg8{DZhv actual year basis 按实际年度计算
*f5l=lDOB actuals 实货
EVt?C+ actuarial investigation 精算调查
?7[alV ~ actuarial principle 精算原则
e}0:"R%E actuarial report 精算师报告
>xu[q\:" Actuarial Society of Hong Kong 香港精算学会
a{SBCy actuarial valuation 精算师估值
B&Y_2)v actuary 精算师
2 -Xdoxw ad referendum agreement 暂定协议;有待覆核的协定
wvMW| ad valorem duty 从价税;按值征税
cu&,J#r% ad valorem duty system 从价税制
]JE TeZ^/ ad valorem fee 从价费
Z{R[Wx ad valorem tariff 从价关税
kS :\Oz\
additional allowance 额外免税额
JN'cXZJPn additional amount for unexpired risk 未过期风险的额外款额
G^wtE90 additional assessable profit 补加应评税利润
@ {#mpDX additional assessment 补加评税
9b;A1gu additional commitment 额外承担
QvLZg additional commitment vote 额外承担拨款
Sm-wH^~KA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FJNF%a)x2I additional dependent parent allowance 供养父母额外免税额
?":'O#E additional provision 额外拨款
>u0w.3r# additional stamp duty 附加印花税
j>Ag\@2ME additional tax 补加税罚款;补加税款
la
<npX Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ceT&Y{T adjudged bankrupt 被裁定破产
d2S~)/@S adjudicated bankrupt 裁定破产人
VR5fqf|* adjudication fee 裁定费;评定印花税额手续费;评估契据费
(*\jbK adjudication of bankruptcy 裁定破产;宣告破产
i)ASsYG! adjudication of insolvency 裁定无力偿还债务
k~3.MU adjusted actual 经调整的实数;调整后的实数
in-C/m# adjusted current assets 经调整的流动资产;调整后的流动资产
Q;u SWt<{ adjusted figure 经调整的数字;调整后的数额
U__(;
/1; adjusted liabilities 经调整的负债;调整后的负债
ZJ,cQ+fn adjusted loss 经调整的亏损;调整后的亏损
Thr*^0$C adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
{g6Qv- adjusted profit 经调整的利润;调整后的利润
8K9$,Ii adjusted surplus 经调整的盈余额;调整后的盈余额
Ucdj4[/,h adjusted value 经调整的价值;调整后的价值
T]T;$ adjustment 调整;修订;理算〔保险〕
}_
mT
l@* adjustment centre 调剂中心
4~z?" adjustment lag 调整过程的时间差距;调整时差
?BA^YF adjustment mechanism 调整机制
Pw0Ci adjustment of loss 亏损调整
?=;qK{)37 adjustment process 调整过程;调整程序
^Q+i=y{W adjustment range 调整幅度
m~#%Q?_ % administered exchange rate 受管制汇率
&o3K%M;C? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BxK^?b[E8 administration expenses 行政费用
N#C1-*[C administration fee 手续费;行政费
ww k
P F administration in bankruptcy 破产管理
KvPX=/&Zu administration order 遗产管理令
up'
administrator 管理人;遗产管理人
$ (=~r`O+1 administrator of the estate 遗产管理人
}!>=|1fY admission of debt 债项承认书
&PWB,BXv admission of proof 接纳债权证明
X"fh@. advance 放贷款项;垫付款项;预支款项;预付款项
[&?8,Q( advance account 暂支帐目;预付款帐户
w$Ot{i|$( advance compensation 预付补偿金
,)!u)wz advance from shareholder 股东垫款
(Y%Q|u advance pending reimbursement 预支以待日后付还
qT:zEt5 advanced economy 先进经济体系
\C^;k%{LV advancement 预付;预付财产
ra N)8w}- advances warrant 垫款令
A'&n5)tb advancing 贷出
_c$9eAe adverse balance 逆差
'1^B+m adverse exchange 逆汇
X^9d/}uTa advertisement addressed to shareholders 在报章刊登的致股东通告
fq[;%cr4 advice for collection 托收通知书
;a{ :%t advice of drawing 提款通知书;汇票通知书
Ez~'^s@ advice of payment 付款通知
\dQx+f&t Advisory Committee [Securities and Futures Commission]
RP5+d 谘询委员会〔证券及期货事务监察委员会〕
gk[{2HgN Advisory Committee on Diversification 经济多元化谘询委员会
VdSv affidavit 誓章;遗产申报誓章
WKz>
!E% affidavit of no receipt 述明无收款的誓章
9`//^8G:= affiliate 联号;联营公司;附属公司
^YdcAHjK affiliated company 附属公司;联号;联营公司
Sn4[3JV $l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)u]9193 affordability 负担能力
NcPgq?3p African Development Bank [AfDB] 非洲开发银行
R"MRnr_4K after-acquired property 事后取得的财产
iJ' xh n after-hours dealing 市后交易
"1`Oh<={b after-tax profit 税后盈利;税后利润;税后溢利
ph>7?3;t agency agreement 代理协议
Cxod[$8 agency expenses 代理机构的开支
K$K^=>I"o agency fee 代理费
)Or.; Agency Law 《代理法》
:'F}Dy agent 代理人;承销人
38DT2<qC agent of company 公司代理人
0$+fkDf agent's fee 代理人费;经纪费
G0O#/%% aggregate 总计;总数;总体数字
5 <wnva aggregate amount 总款额;总额
mI*[>#q> aggregate assets and liabilities 总体资产与负债
oh"O07 aggregate at constant price 按固定价格计算的总体数字
65h @}9,U aggregate demand 总需求
{U<xdG aggregate gross position 总持仓量
`U#55k9^5 aggregate limit 总限额
Z+j\a5d?, aggregate of salaries tax 合计薪俸税
r;L>.wl*I aggregate performance 总体表现;总体业绩
^EG\iO2X aggregate supply 总体供应
7@lS.w\#- aggregate surplus 总盈余
ZOXIT(mg aggregate total 整体总额
/&F,V+x aggregate value 总值;合计价值
W>VP'vn} aggregated basis 合计基准
:1XtvH aggregated net chargeable income 合计应课税入息实额
:l7U>~ o aggregation 合并计算;合计;总和
lv vs%@b> aggregation of incomes of husband and wife 夫妇入息合并计算
rqPFU6 aggregation of property 财产的总和
7QKr_ agio 差价;贴水
K{b(J
Nd Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
&[NG]V!Oc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8t@p@Td| 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"H-" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\<}&&SuH 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
f7h*Vu`> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/!^&;$A' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Hqnxq agreement for a settlement 授产协议
c|F[.;cR agreement for assignment 转让协议
XNQAi (!GS agreement for sale 售卖协议;买卖协议
,QzL)W7 agreement for sale and purchase 买卖协议
^Q*atU agreement for the payment of interest 支付利息协议
OO?]qZa1 agreement for the repayment of money 还款协议
>#Q\DsDS agreement of reinsurance 再保险协议
`(A5f71MfM Agricultural Bank of China 中国农业银行
PP:(EN1 air passenger departure tax 飞机乘客离境税
pfu1O6R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uVzFsgBp airport tax 机场税
>5s6u`\ alcohol duty 酒精税
OpM(j& alienation 让与;让渡;转让
I;Vu W alimony 生活费;赡养费
,rJXy_ All Ordinaries Index [AOI] 所有普通股指数
!T](Udf all risks 全险;综合险
J!'@ Bd All Sales Record for Stock Market 《股票市场成交报告》
{ hln?' Allied Capital Resources Limited 新联财务有限公司
AU-n&uX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"qc6=:y} allocation letter 拨款信件
.9md~j:o^s allocation of fund 分配款项;预留款项
yQ#:J9HMJ allocation of profit 利润分配;溢利分配
={LMdC~5X allocation warrant 拨款令
moP,B~ allotment 分配;配股
pv^O"Bs allotment notice 股份配售通知;配股通知
/Uo
y/}! allotment of shares 股份分配
"4vy lHIo allowable 可获宽免;免税的
Dfq(Iv allowable business loss 可扣除的营业亏损
Hwo$tVa:= allowable expenses 可扣税的支出
Y"OG@1V;8 allowance 免税额;津贴;备抵;准备金
GA7}K:LP'k allowance for debts 债项的免税额
1x,[6H allowance for depreciation by wear and tear 耗损折旧免税额
aK`@6F,]j allowance for funeral expenses 殡殓费的免税额
atXS-bg* allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Qs9gTBS; allowance for repairs and outgoings 修葺及支出方面的免税额
hstbz allowance to debtor 给债务人的津贴
~T) Q$ alteration of capital 资本更改
<SI}lQ'i alternate trustee 候补受托人
U|g:`v7 amalgamation 合并
bdGIF'p% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[D*UT#FM ambit of charges 征税范围;收费范围
@as"JAN amended valuation 经修订的估值
@+ atBmt American Commodities Exchange 美国商品交易所
J|&JD? American Express Bank Limited 美国运通银行
rvr-XGK36\ American Stock Exchange 美国证券交易所
pABs!A`N amortization 摊销
!Hys3AP amount due from banks 存放银行同业的款项
x\Z'2?u} amount due from banks abroad 存放海外银行同业的款项
5)
-~mWy amount due from holding companies 控股公司欠款
pp7$J2s+j amount due from local banks 存放本港银行同业的款项
5]M>8ll amount due to banks 银行同业的存款
i1S>yV^l amount due to banks abroad 海外银行同业的存款
+3KEzo1=) amount due to holding companies 控股公司存款
uYE`"/h,1e amount due to local banks 本港银行同业的存款
z{Mr$%'EY amount due to outport banks 外埠银行同业的存款
[oF|s-"9! amount for note issue 发行纸币的款额
i hh/sPi amount of bond 担保契据的款额
.BFYY13H amount of consideration 代价款额
Ok n(pJ0 amount of contribution 供款数额
2Ry1b+\ amount of indebtedness 负债款额
&3yD_P_3 amount of principal of the loan 贷款本金额
%/9
EORdeH amount of rates chargeable 应征差饷数额
kWdi595 amount of share capital 股本额
IpP~Uz amount of sums assured 承保款额
Ug&,Y/tFw2 amount of variation 变动幅度
SJIOI@\b amount of vote 拨款数额
L[=a/|)TBV amount payable 应付款额
5Hcf;P7 amount receivable 应收款额
#!)n
{h+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>@"Oe analysis 分析
ss5m/i7 ancillary risk 附属风险
%;.;>Y(- annual account 周年帐目;周年帐目报表;年度决算;年结
?JL:CBvCp annual accounting date 年结日期
C-iK$/U annual allowance 每年免税额;年积金;年度津贴;年津
yRo-EP annual balance 年度余额
:O(^w}sle annual disposable income 每年可动用收入
^5=B`aich annual estimates 周年预算
xhRngHU\z< annual fee 年费
To?W?s annual general meeting 周年大会
bT&: fHc annual growth rate 年增率;每年增长率
AE} )o)B annual long-term supplement 长期个案每年补助金
{'U
Rz[g annual pensionable emolument 可供计算退休金的年薪
EY \H=@A annual report 年报
;\p KDPr Annual Report on the Consumer Price Index 《消费物价指数年报》
H"qOSf{ annual return 周年报表;周年申报表;每年报税表格
@-+Q#
Zz` Annual Return Rules 《周年报表规则》
rL}YLR annual review of consumer prices 每年消费物价回顾
92^w8Z. annual roll-forward basis 逐年延展方式
-YsLd 9^4 annual salary 年薪
Nj?/J47?, annual statement 年度报表;年度决算表
qu|B4?Y/CR Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
.|/~op4; annuitant 年金受益人
"_`F\DGAZu annuity 年金
S{Er?0wm.R annuity contract 年金合约
y~75r\"R annuity on human life 人寿年金
^$t7+g antecedent debt 先前的债项
6oBfB8]:d ante-dated cheque 倒填日期支票
?:w1je7 anticipated expenditure 预期开支
E8-P"`Qba anticipated net profit 预期纯利
K# Jk _"W anticipated revenue 预期收入
F{UP;"8' anti-inflation measure 反通货膨胀措施
e@IA20 anti-inflationary stance 反通货膨胀立场
3;a<_cE*@ apparent deficit 表面赤字
}Q";aU0^ apparent financial solvency 表面偿债能力
u;`U*@ apparent partner 表面合伙人
/tUy3myJ application for personal assessment 个人入息课税申请书
i\dc>C ; application of fund 资金应用
3\Xbmq8} application to release as liquidator and to destruct the books of accounts and documents
0Q^Ikiv 申请免除清盘人职务及毁灭帐簿与文件
CxfRVL`7 appointed actuary 委任精算师
A\#iXOd appointed auditor 委任核数师;委任审计师
]8T!qS(UJd appointed trustee 委任的受托人
sVl-N&/ appointer 委任人
VZ\B<i apportioned pro rata 按比例分摊
A,`8#-AX apportionment 分配;分摊
VqS#waNrx Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kcQ'$<Mz< apportionment formula 分摊方程式
0=K9`=5d0 apportionment of estate duty 遗产税的分摊
4n4?4BEn appraisal 估价;评估
hiUD]5Kp appreciable growth 可观增长
0@EwM appreciable impact 显着影响
qM.bF&&Go appreciable increase 可观增长
%DdJ ^qHI appreciation 增值;升值
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KEX* appreciation against other currencies 相对其他货币升值
eGX%KT"O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.j-IX1Sa appreciation tax 增值税
{6}eN|4~# appropriation 拨款;拨用;拨付
=MvjLh"s appropriation account 拨款帐目
,~"$k[M Appropriation Bill 拨款法案
U{VCZ*0cj appropriation-in-aid system 补助拨款办法
AhNq/?Q Q~ approved assets 核准资产
F}=aBV|- approved basket stock 认可一篮子证券
5:kH;/U approved budget 核准预算
#b~JDO( approved charitable donation 认可慈善捐款
m'f,_ \' approved charitable institution 认可慈善机构
El@(mOu| approved currency 核准货币;认可货币
0)m(;> '70 approved estimates 核准预算
?`4+cx}n approved estimates of expenditure 核准开支预算
zSFDUZ]A3 approved overseas insurer 核准海外保险人
kSDZZx approved overseas trust company 核准海外信托公司
]Oif|k`{ approved pooled investment fund 核准汇集投资基金
\.3D~2cU approved provident fund scheme 认可公积金计划
tQylT0'[+o approved provision 核准拨款
0q'w8]m approved redeemable share 核准可赎回股份
L>YU,I\o approved regional stock 认可地区性证券
PpgP&;z4 approved retirement scheme 认可退休金计划
lhkwWbB approved subordinated loan 核准附属贷款
[B|MlrZ
arbitrage 套戥;套汇;套利
M{*Lp6h arbitrageur 套戥者;套汇者
|gU(s arbitrary amount 临时款项
`+uhy, arrangement 措施;安排;协定
ma((2My'H arrears 欠款
IEzaK arrears of pay 欠付薪酬
M6}3wM*4 arrears of revenue 逾期未收税款;逾期未收的帐项
'60 L~`K articles of association 组织章程;组织细则;组织章程细则
K5XK%Gl" Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
IhA* " ascertainment of profit 确定利润
(e[}/hf6 "Asia Clear" “亚洲结算系统”
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GM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/IM#.v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sx`O8t Asian Development Fund [ADF] 亚洲发展基金
QV&D l_ Asian dollar bond 亚洲美元债券
67VT\f Asian dollar market 亚洲美元市场
di>cMS 4 c Asian dollar rate 亚洲美元利率
L*~J%7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
19j+lCSvH Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8f3vjK' asked price 沽盘;喊价;索价;卖方报价
YWxc-fPZ assessable income 应评税入息
UNkCL4N assessable loss 应评税亏损
l'TWkQ- assessable profit 应评税利润
\xS&v7b assessable value 应评税值
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