A:
uxx(WS A share A股;甲类股份
fD3>g{ abatement of tax 减税;减扣免税额
5J~@jPU ABN AMRO Bank N.V. 荷兰银行
Mh"iyDGA above-the-line expenditure 线上项目支出;经常预算支出
#u"$\[ G above-the-line receipt 线上项目收入;经常预算收入
jI/#NCKE ABSA Asia Limited 南非联合亚洲有限公司
k|4}Do%; absolute change 绝对数值变更
}y>/#]X absolute expenditure 实际开支
yU|=)p5 absolute guideline figure 绝对准则数字
fL(_V/p^ absolute interest 绝对权益
Q3<ctd\]Y absolute order of discharge 绝对破产解除令
l3N '@GO absolute profit margin 绝对利润幅度
'r'+$D7 absolute value 实值;绝对值
Rt.2]eZEJ absolutely vested interest 绝对既得权益
d~qZ;uw absorbed cost 已吸收成本;已分摊成本
\)M
EM=U absorption 吸收;分摊;合并
6DVHJ+WTV absorption rate 吸收率;摊配率;分摊率
?G>E[!8ev ACB Finance Limited 亚洲商业财务有限公司
;q?WU>c{? acceptable form of reciprocity 合理的互惠条件
F]GX;<` acceptable rate 适当利率;适当汇率
Ve\.7s acceptance agreement 承兑协议
sq_
yu( acceptance for honour 参加承兑
+?'a2pUS acceptor 承兑人;接受人;受票人
dnzZ\t>U acceptor for honour 参加承兑人
TUN6`/" accident insurance 意外保险
pnpf/T{xpM Accident Insurance Association of Hong Kong 香港意外保险公会
R+# g_"1@p accident insurance scheme 意外保险计划
+!/pzoWpE accident year basis 意外年度基准
BD2Gv)?g accommodation 通融;贷款
JD)wxoeg accommodation bill 通融票据;空头票据
@Zzg^1Ilpu accommodation party 汇票代发人
"Wg5eML0 account balance 帐户余额;帐户结余
-&h<t/U account book 帐簿
/lLG|aAe account collected in advance 预收款项
Il]p >B account current book 往来帐簿
4Q(w
D account of after-acquired property 事后取得的财产报告
\*mKctpz]6 account of defaulter 拖欠帐目
jO.c>C[? account payable 应付帐款
/ _Fi4wZ account payee only [A/C payee only] 只可转帐;存入收款人帐户
Hy1pIUsx account receivable 应收帐款
~,m5dP#[bV account receivable report 应收帐款报表
Um!LF"Z account statement 结单;帐单;会计财务报表
D\Fu4Eg account title 帐户名称;会计科目
=zW`+++3 accountant's report 会计师报告
@NYlVk2 Accountant's Report Rules 会计师报告规则
.h-k*F0Ga) accounting and auditing procedure 会计与审计程序;会计与核数程序
goZw![4l Accounting Arrangements 《会计安排》
>p29|TFbV accounting basis 会计基础
]#;u] accounting by Official Receiver 破产管理署署长呈交的帐目
kS62]v] Accounting Circular 《会计通告》
w"" accounting class 会计类别
uQl=?085 accounting date 记帐日期;会计结算日期
Rhzcm`" accounting for money 款项核算
>P}6/L Accounting Officer 会计主任
|@rYh-5 accounting period 会计报告期;会计期
PmA_cP7~ accounting policy 会计政策;会计方针
x75 3o\u! accounting practice 会计惯例
]]hsLOM] accounting principle 会计准则
EouI S2e;a accounting record 会计记录
}F-,PSH
Ml accounting report 会计报告
TOsHb+Uv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]RuH6d2d| Accounting Society of China 中国会计学会
8bX?HeYrr accounting statement 会计报表
PEMuIYm$ accounting system 会计制度;会计系统
T,uJO< accounting transaction 会计事项;帐务交易
V!f'
O@p[ accounting treatment 会计处理
COL_c<\ accounting year 会计年度
<3 I0$?xL accretion 增值;添加
}LwKi-G? accrual 应计项目;应累算数目
/Z2 g> accrual basis 应计制;权责发生制
oz'^.+uvE accrual basis accounting 应计制会计;权责发生制会计
b?:SCUI accrue 应累算;应计
*#Iqz9X.Y3 accrued benefit 应累算利益
,-)ww: accrued charges 应计费用
]Z>zf]< accrued cumulative preference share dividend 应累算的累积优先股股息
pAH9 accrued expenses 应累算费用
#{~3bgY accrued interest payable 应付利息;应计未付利息
nm`}Z'&) accrued interest receivable 应收利息;应计未收利息
WYW@%t accrued right 累算权益
9R N ge;* accruing profit 应累算的利润
KV|ywcGhT accumulated fiscal reserve 累积财政储备
d[&Ah~, accumulated profit 累积利润;滚存溢利
kOV6O?h accumulated reserve 累积储备
;'oi7b accumulation of surplus income 累积收益盈余
84c[ Z acquired assets 既得资产
7jPn6uz>w acquisition 收购;购置;取得
:Oc&{z?q acquisition cost 购置成本
;f[@zo><r acquisition expenses 购置费用
\l?.VE D acquisition of 100% interest 收购全部股权
T2}ccnDi acquisition of control 取得控制权
-hKtd3WbT acquisition of fixed assets 购置固定资产
nE"0?VNW$ acquisition of shell “买壳”
M7gM#bv>L acquisition price 收购价
trg&^{D< act of God 天灾
CW@G(R acting partner 执事合伙人
&\Yd)#B/ active market 买卖活跃的市场;交投畅旺的市场;旺市
8_uh2`+Bvb active partner 积极参与的合伙人
PF]Vt active trading 交投活跃
J:2Su1"ODh actual circulation 实际流通
nEh^{6 actual cost 实际成本
hJGWa%` actual expenditure 实际开支;实际支出
Iq(;?_ actual income 实际入息;实际收入;实际收益
l 5z8]/ actual market 现货市场
"yPKdwP actual price 现货价;实际价格
y:dwx *Q9I actual profit 实际利润
0zqTX< A actual quotation 实盘;实际价位;实际报价
4.'KT;[_1/ actual year basis 按实际年度计算
B=hJ*;:p actuals 实货
!gG\jC~n actuarial investigation 精算调查
0u8(*? actuarial principle 精算原则
5U.,iQ(d actuarial report 精算师报告
6N'HXL UlQ Actuarial Society of Hong Kong 香港精算学会
}9>X M actuarial valuation 精算师估值
J.pe&1 actuary 精算师
* TR~>| ad referendum agreement 暂定协议;有待覆核的协定
} bEu+bZ ad valorem duty 从价税;按值征税
kA(q-Re$B* ad valorem duty system 从价税制
AK5$>Pkvk ad valorem fee 从价费
<P<^,aC/j ad valorem tariff 从价关税
o/p'eY:) additional allowance 额外免税额
uT{.\qHo additional amount for unexpired risk 未过期风险的额外款额
-u%'u~s additional assessable profit 补加应评税利润
Ujss?::`G additional assessment 补加评税
;AE%f.Y additional commitment 额外承担
fa;GM7<e) additional commitment vote 额外承担拨款
D(gpF85t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-QP&A >]7 additional dependent parent allowance 供养父母额外免税额
gfAVxMg additional provision 额外拨款
TkV$h(#!f& additional stamp duty 附加印花税
g bwg3$!9 additional tax 补加税罚款;补加税款
+hd1|qa4 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
2`w\<h
adjudged bankrupt 被裁定破产
91bJ7% adjudicated bankrupt 裁定破产人
5A*'@Fr'G adjudication fee 裁定费;评定印花税额手续费;评估契据费
~*uxKEH adjudication of bankruptcy 裁定破产;宣告破产
fY9/u = adjudication of insolvency 裁定无力偿还债务
|h65[9DMP adjusted actual 经调整的实数;调整后的实数
-}r(75C adjusted current assets 经调整的流动资产;调整后的流动资产
^Sz?c_<2P adjusted figure 经调整的数字;调整后的数额
d
3}'J adjusted liabilities 经调整的负债;调整后的负债
od~`q4p1(- adjusted loss 经调整的亏损;调整后的亏损
Ue0Q| h 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
7Om)uUjU4 adjusted profit 经调整的利润;调整后的利润
P;!4 VK adjusted surplus 经调整的盈余额;调整后的盈余额
2\=cv adjusted value 经调整的价值;调整后的价值
T+|V;nP. adjustment 调整;修订;理算〔保险〕
d<l-Ldle adjustment centre 调剂中心
,JmA e6 adjustment lag 调整过程的时间差距;调整时差
Y4dTv<=K@i adjustment mechanism 调整机制
2F#R;B#2 adjustment of loss 亏损调整
7c Gq.U adjustment process 调整过程;调整程序
&tw
adjustment range 调整幅度
`)R@\@jt administered exchange rate 受管制汇率
nW
(wu!2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JTg0T+ administration expenses 行政费用
U[8Cg administration fee 手续费;行政费
P=9Zm administration in bankruptcy 破产管理
^NTOZ0x~# administration order 遗产管理令
=xX\z\[A administrator 管理人;遗产管理人
6">jf #pE administrator of the estate 遗产管理人
'zhw]L;'g admission of debt 债项承认书
0yxMIX admission of proof 接纳债权证明
84*Fal~Som advance 放贷款项;垫付款项;预支款项;预付款项
J8yi#A>+ advance account 暂支帐目;预付款帐户
Wy%F
advance compensation 预付补偿金
D?_#6i;DJ advance from shareholder 股东垫款
g$*VA} s advance pending reimbursement 预支以待日后付还
zorTZ #5 advanced economy 先进经济体系
/< CjBW: advancement 预付;预付财产
q>q@ztt advances warrant 垫款令
xbA% 'p advancing 贷出
o s
HE4x adverse balance 逆差
/Iu._2 adverse exchange 逆汇
jq&$YmWp advertisement addressed to shareholders 在报章刊登的致股东通告
L%.GKANM advice for collection 托收通知书
l@om2|B advice of drawing 提款通知书;汇票通知书
&p$SFH?s advice of payment 付款通知
t9()?6H\ Advisory Committee [Securities and Futures Commission]
B$ )6X 谘询委员会〔证券及期货事务监察委员会〕
-zVa[& Advisory Committee on Diversification 经济多元化谘询委员会
[\&Mo]"0 affidavit 誓章;遗产申报誓章
0|:Ic, affidavit of no receipt 述明无收款的誓章
a;`-LOO5& affiliate 联号;联营公司;附属公司
(UV+/[, affiliated company 附属公司;联号;联营公司
uOrvmb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W+~ w affordability 负担能力
z,oqYU\: African Development Bank [AfDB] 非洲开发银行
wQ,RZO3 after-acquired property 事后取得的财产
"ppT<8Qi' after-hours dealing 市后交易
VPTT*a` after-tax profit 税后盈利;税后利润;税后溢利
RfB""b8]= agency agreement 代理协议
=#<hT
s agency expenses 代理机构的开支
'gojP agency fee 代理费
_ QM Agency Law 《代理法》
Al`[Iu& agent 代理人;承销人
Ga%]$4u agent of company 公司代理人
%zyMWC agent's fee 代理人费;经纪费
Mf&W<n^j aggregate 总计;总数;总体数字
<8At= U aggregate amount 总款额;总额
v; ;X2 a1k aggregate assets and liabilities 总体资产与负债
puv*p%E aggregate at constant price 按固定价格计算的总体数字
^F~e?^s aggregate demand 总需求
[,a O*7N
aggregate gross position 总持仓量
UG>OL2m>5 aggregate limit 总限额
|Tz4 xTK aggregate of salaries tax 合计薪俸税
q$`:/ ehw aggregate performance 总体表现;总体业绩
LxVd7r VY6 aggregate supply 总体供应
?Y'S
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d/(=q aggregate total 整体总额
O`dob&C aggregate value 总值;合计价值
:u{0M& aggregated basis 合计基准
zux+ooU aggregated net chargeable income 合计应课税入息实额
8y!fqXm%) aggregation 合并计算;合计;总和
N)h>Ie aggregation of incomes of husband and wife 夫妇入息合并计算
@X/S
h: aggregation of property 财产的总和
ZjEO$ts=@ agio 差价;贴水
5
^iU1\(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》
B<[;rk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E!VAA= 《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》
[JVI@1T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,/W<E 《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》
tb0XXEE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]+':=&+: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
);z}T0C agreement for a settlement 授产协议
%MP s}B agreement for assignment 转让协议
;?2vW8{p< agreement for sale 售卖协议;买卖协议
AEnS_Q agreement for sale and purchase 买卖协议
Oyq<y~} agreement for the payment of interest 支付利息协议
;.W0Aa agreement for the repayment of money 还款协议
[`fq4Ky agreement of reinsurance 再保险协议
"\BP+AF Agricultural Bank of China 中国农业银行
Whd4-pR8 air passenger departure tax 飞机乘客离境税
}C7tlA8,7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s80_e airport tax 机场税
/@RnCjc' alcohol duty 酒精税
G-3.- alienation 让与;让渡;转让
#K!Df%,< alimony 生活费;赡养费
pLzsL>6h All Ordinaries Index [AOI] 所有普通股指数
*!9/`zW all risks 全险;综合险
:/vB,JC All Sales Record for Stock Market 《股票市场成交报告》
U&3*c+B4 Allied Capital Resources Limited 新联财务有限公司
!icpfxOpjQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
RC (v#G allocation letter 拨款信件
Ti3BlWQH allocation of fund 分配款项;预留款项
{u.V8%8 allocation of profit 利润分配;溢利分配
0uU%jN$ allocation warrant 拨款令
ITc/aX allotment 分配;配股
aG}9Z8D allotment notice 股份配售通知;配股通知
Pz|qy, allotment of shares 股份分配
}h_Op7.5D allowable 可获宽免;免税的
@?B=8VHR allowable business loss 可扣除的营业亏损
EkSTN allowable expenses 可扣税的支出
&ApJ'uC allowance 免税额;津贴;备抵;准备金
#]eXI
$HP allowance for debts 债项的免税额
EJWMr`zdn allowance for depreciation by wear and tear 耗损折旧免税额
}7=a,1T allowance for funeral expenses 殡殓费的免税额
D hZtiqL#_ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
j|`{
1`' allowance for repairs and outgoings 修葺及支出方面的免税额
-;P<Q`{I allowance to debtor 给债务人的津贴
N^
D/}n alteration of capital 资本更改
Xb^\{s?b alternate trustee 候补受托人
_f3A6ER` amalgamation 合并
M2@q{RiS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eF8`an5S ambit of charges 征税范围;收费范围
8nnkv,wa amended valuation 经修订的估值
M?cKt.t American Commodities Exchange 美国商品交易所
K%=n \Y American Express Bank Limited 美国运通银行
}=;>T)QmMO American Stock Exchange 美国证券交易所
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