A:
GvL\%0Ibx A share A股;甲类股份
98CS|NEe abatement of tax 减税;减扣免税额
%KR2Vlh0 ABN AMRO Bank N.V. 荷兰银行
ayLINpL above-the-line expenditure 线上项目支出;经常预算支出
(?P\;yDG above-the-line receipt 线上项目收入;经常预算收入
cq$_$jRx ABSA Asia Limited 南非联合亚洲有限公司
jori,"s absolute change 绝对数值变更
eqyUI|e absolute expenditure 实际开支
|gfG\fL3V absolute guideline figure 绝对准则数字
Q776cj^L absolute interest 绝对权益
$8Gj9mw4e' absolute order of discharge 绝对破产解除令
)t$-/8 absolute profit margin 绝对利润幅度
VrJf g absolute value 实值;绝对值
VzWH9%w absolutely vested interest 绝对既得权益
QPB^%8 absorbed cost 已吸收成本;已分摊成本
RVr5^l;" absorption 吸收;分摊;合并
nMBF/75 absorption rate 吸收率;摊配率;分摊率
",S146Y+ ACB Finance Limited 亚洲商业财务有限公司
-e_pw,5c ' acceptable form of reciprocity 合理的互惠条件
u_Xp\RJ acceptable rate 适当利率;适当汇率
zTw<9 Nf acceptance agreement 承兑协议
t24.u+O acceptance for honour 参加承兑
gdg
"g6b acceptor 承兑人;接受人;受票人
(?[%u0%_ acceptor for honour 参加承兑人
dfXBgsc6i accident insurance 意外保险
a*nCvZ
Accident Insurance Association of Hong Kong 香港意外保险公会
/LG}nY accident insurance scheme 意外保险计划
0*KL*Gn accident year basis 意外年度基准
PD-*rG ` accommodation 通融;贷款
~8)l/I=`); accommodation bill 通融票据;空头票据
,be$~7qS accommodation party 汇票代发人
w$jSlgUHy) account balance 帐户余额;帐户结余
RvyCc!d account book 帐簿
c7]0>nU; account collected in advance 预收款项
yB4eUa!1 account current book 往来帐簿
r>6FJ:Tx account of after-acquired property 事后取得的财产报告
4G j account of defaulter 拖欠帐目
2F/oWt|w? account payable 应付帐款
H@sM$8 account payee only [A/C payee only] 只可转帐;存入收款人帐户
,2mq}u>WU account receivable 应收帐款
D=M'g}l account receivable report 应收帐款报表
Q3[nS(#Z/= account statement 结单;帐单;会计财务报表
oKPG0iM: account title 帐户名称;会计科目
MSe>1L2= accountant's report 会计师报告
8(}cbW Accountant's Report Rules 会计师报告规则
4
i`FSO accounting and auditing procedure 会计与审计程序;会计与核数程序
Wp^A. Accounting Arrangements 《会计安排》
7s0pH+ accounting basis 会计基础
5m?9O7Pg accounting by Official Receiver 破产管理署署长呈交的帐目
Z OqD.=O( Accounting Circular 《会计通告》
-2Dgr\M accounting class 会计类别
lN*"?%<x> accounting date 记帐日期;会计结算日期
M`?ATmYy accounting for money 款项核算
MTn}]blH Accounting Officer 会计主任
+a^0Q
F-7 accounting period 会计报告期;会计期
b:$q5 accounting policy 会计政策;会计方针
CW,|l0i accounting practice 会计惯例
]G,BSttD accounting principle 会计准则
,8stEp9~h] accounting record 会计记录
a#&\65D accounting report 会计报告
5IbCE.>iU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Cjj(v7[E Accounting Society of China 中国会计学会
-5@hU8B'a accounting statement 会计报表
rfV{+^T; accounting system 会计制度;会计系统
xo{z4W accounting transaction 会计事项;帐务交易
;6`7
\ accounting treatment 会计处理
}'h\;8y accounting year 会计年度
R4S))EHg accretion 增值;添加
DKG;up0 accrual 应计项目;应累算数目
ONLhQJCb accrual basis 应计制;权责发生制
iAXF;'|W accrual basis accounting 应计制会计;权责发生制会计
Z.N9e accrue 应累算;应计
AH^'E accrued benefit 应累算利益
0bjZwC4J accrued charges 应计费用
|oR#j
` accrued cumulative preference share dividend 应累算的累积优先股股息
uIR accrued expenses 应累算费用
{T3wOi accrued interest payable 应付利息;应计未付利息
5Trc#i<\ accrued interest receivable 应收利息;应计未收利息
ucUuhS5 accrued right 累算权益
(mx}6A accruing profit 应累算的利润
T;3B_lu] accumulated fiscal reserve 累积财政储备
GQ*or>R1 accumulated profit 累积利润;滚存溢利
Kp6%=JjO accumulated reserve 累积储备
m
[BV{25 accumulation of surplus income 累积收益盈余
hO(A_Bw acquired assets 既得资产
H h%|}*f_, acquisition 收购;购置;取得
35YDP|XZb acquisition cost 购置成本
+l<;?yk:; acquisition expenses 购置费用
X&!($*/ acquisition of 100% interest 收购全部股权
}1NNXxQ acquisition of control 取得控制权
Qi|k,1A0 acquisition of fixed assets 购置固定资产
-90X^] acquisition of shell “买壳”
Q>uJ:[x+ acquisition price 收购价
Q1x=@lXR act of God 天灾
&& WEBQ acting partner 执事合伙人
<M\#7.]( active market 买卖活跃的市场;交投畅旺的市场;旺市
ePTxuCf> active partner 积极参与的合伙人
jr^btVOI#\ active trading 交投活跃
s2 $w>L actual circulation 实际流通
AdRK )L actual cost 实际成本
[\=1|t5n~ actual expenditure 实际开支;实际支出
COA>y? actual income 实际入息;实际收入;实际收益
qG#ZYcVec actual market 现货市场
l)Mi?B~N actual price 现货价;实际价格
8 LsJ}c actual profit 实际利润
*Q;?p
hr actual quotation 实盘;实际价位;实际报价
B%z+\<3^q actual year basis 按实际年度计算
;V84Dy#b actuals 实货
u3IhB8' actuarial investigation 精算调查
`Cz_^>]|= actuarial principle 精算原则
(Z Q?1Qxo actuarial report 精算师报告
[f=Y*=u9, Actuarial Society of Hong Kong 香港精算学会
Dc0CQGx9b actuarial valuation 精算师估值
]i8t actuary 精算师
_[N*k" ad referendum agreement 暂定协议;有待覆核的协定
RT[E$H ad valorem duty 从价税;按值征税
Zl?9ibm;@ ad valorem duty system 从价税制
y_2B@cj ad valorem fee 从价费
A1B%<$|pz ad valorem tariff 从价关税
lOHW9Z additional allowance 额外免税额
F:LrQu additional amount for unexpired risk 未过期风险的额外款额
a&B@F]+ additional assessable profit 补加应评税利润
FPu$N d&\ additional assessment 补加评税
9y j'->dL additional commitment 额外承担
fPG3$<Zr additional commitment vote 额外承担拨款
-a7BVEFts additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J#\oc@ additional dependent parent allowance 供养父母额外免税额
4TSkm`iR additional provision 额外拨款
TpxAp',#7 additional stamp duty 附加印花税
1tl qw additional tax 补加税罚款;补加税款
,vuC0{C^ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
3]kN9n{ adjudged bankrupt 被裁定破产
j)#GoU=w adjudicated bankrupt 裁定破产人
jwheJG adjudication fee 裁定费;评定印花税额手续费;评估契据费
mBQpf/PG adjudication of bankruptcy 裁定破产;宣告破产
=:\5* adjudication of insolvency 裁定无力偿还债务
8qoA5fW> adjusted actual 经调整的实数;调整后的实数
T2|os{U adjusted current assets 经调整的流动资产;调整后的流动资产
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bK\-b adjusted figure 经调整的数字;调整后的数额
wqgKs=y adjusted liabilities 经调整的负债;调整后的负债
d"thM adjusted loss 经调整的亏损;调整后的亏损
otQ
G6 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
P[r$KGz adjusted profit 经调整的利润;调整后的利润
IaO*{1re adjusted surplus 经调整的盈余额;调整后的盈余额
\xmDkWzE adjusted value 经调整的价值;调整后的价值
W?n/>DML adjustment 调整;修订;理算〔保险〕
R0-Y2v adjustment centre 调剂中心
#p-\Y7f adjustment lag 调整过程的时间差距;调整时差
o Va[ adjustment mechanism 调整机制
OXbC\^qo@ adjustment of loss 亏损调整
t|*UlTLm adjustment process 调整过程;调整程序
3A\Z]L adjustment range 调整幅度
3V<c4'O\W administered exchange rate 受管制汇率
bb$1zSA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ruy?#rk administration expenses 行政费用
olK*uD'` administration fee 手续费;行政费
B)rBM administration in bankruptcy 破产管理
!p_l(@f administration order 遗产管理令
\jAI~|3 administrator 管理人;遗产管理人
,_K:DSiB administrator of the estate 遗产管理人
4G RHvA. admission of debt 债项承认书
}d@;]cps admission of proof 接纳债权证明
P=X)Ktmv advance 放贷款项;垫付款项;预支款项;预付款项
V>ZDJW"G! advance account 暂支帐目;预付款帐户
OK2\2&G advance compensation 预付补偿金
S(lqj6aa} advance from shareholder 股东垫款
r>G||/Z advance pending reimbursement 预支以待日后付还
LN9.Q'@r? advanced economy 先进经济体系
4v2JrC; advancement 预付;预付财产
1+Vei<H$ advances warrant 垫款令
}xY|z"& advancing 贷出
ACF_;4%& adverse balance 逆差
-o57"r^x adverse exchange 逆汇
wkT4R\H > advertisement addressed to shareholders 在报章刊登的致股东通告
^c|0?EH advice for collection 托收通知书
lo36b zbT advice of drawing 提款通知书;汇票通知书
ac8su0 advice of payment 付款通知
,QLy}=N Advisory Committee [Securities and Futures Commission]
{fMo#`9= 谘询委员会〔证券及期货事务监察委员会〕
7>-99o^W Advisory Committee on Diversification 经济多元化谘询委员会
S4OOm[8 affidavit 誓章;遗产申报誓章
E&Sr+D aPD affidavit of no receipt 述明无收款的誓章
nyOvB#f affiliate 联号;联营公司;附属公司
A$?o3--#]G affiliated company 附属公司;联号;联营公司
r$%,k*X^
k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_V` QvnT} affordability 负担能力
[ *
!0DW` African Development Bank [AfDB] 非洲开发银行
7*4i0{] after-acquired property 事后取得的财产
Htep3Ol3 after-hours dealing 市后交易
RI BB* after-tax profit 税后盈利;税后利润;税后溢利
F0'8n6zj agency agreement 代理协议
vb`: agency expenses 代理机构的开支
=-G4BQ agency fee 代理费
dCzS f4: Agency Law 《代理法》
AS lmW@/9v agent 代理人;承销人
2gnz= agent of company 公司代理人
zhU^~4F agent's fee 代理人费;经纪费
.GFKy aggregate 总计;总数;总体数字
vQ[ TcV aggregate amount 总款额;总额
Qk&6Z% aggregate assets and liabilities 总体资产与负债
_;-b ZH aggregate at constant price 按固定价格计算的总体数字
ZV[-$ aggregate demand 总需求
]K<7A!+@@p aggregate gross position 总持仓量
IOl0=+p aggregate limit 总限额
]Yf8 aggregate of salaries tax 合计薪俸税
3GZrVhU?m aggregate performance 总体表现;总体业绩
^{-Z3Yxd aggregate supply 总体供应
T=fVD8 aggregate surplus 总盈余
07Oagq( aggregate total 整体总额
RR>G}u9np aggregate value 总值;合计价值
RG-,<G` aggregated basis 合计基准
qx}*L'xB aggregated net chargeable income 合计应课税入息实额
UDb aggregation 合并计算;合计;总和
] .c$(. aggregation of incomes of husband and wife 夫妇入息合并计算
O! w&3 p aggregation of property 财产的总和
5%" 0 agio 差价;贴水
g]._J 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》
8+~'T| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;(LC{jY 《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》
"-G&]YMl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AUR{O 《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》
u6*mHkM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
QB7^8O!< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~uJO6C6A agreement for a settlement 授产协议
$HV`bJ5!L* agreement for assignment 转让协议
Y>K3.*. agreement for sale 售卖协议;买卖协议
u2l`%
F`x agreement for sale and purchase 买卖协议
%UCuI9 agreement for the payment of interest 支付利息协议
0f,Ii_k bT agreement for the repayment of money 还款协议
o[nr) agreement of reinsurance 再保险协议
<2PO3w?Z Agricultural Bank of China 中国农业银行
)(`,!s,8) air passenger departure tax 飞机乘客离境税
5Veybchy " Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
( z.\,M airport tax 机场税
BEii:05 alcohol duty 酒精税
+Z/aG k; alienation 让与;让渡;转让
yzz(<s:o/ alimony 生活费;赡养费
)7iYx {n All Ordinaries Index [AOI] 所有普通股指数
A<cnIUW all risks 全险;综合险
YGkk"gFIA All Sales Record for Stock Market 《股票市场成交报告》
;3N>m|?D= Allied Capital Resources Limited 新联财务有限公司
MT.D#jv& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$-_@MT~ allocation letter 拨款信件
S{)'1J_0 allocation of fund 分配款项;预留款项
=%d0MZD allocation of profit 利润分配;溢利分配
Su[f"2oR allocation warrant 拨款令
[f-<M@id/ allotment 分配;配股
4:qM'z allotment notice 股份配售通知;配股通知
ziD+% - allotment of shares 股份分配
!T26#>mV allowable 可获宽免;免税的
bOdyrynh allowable business loss 可扣除的营业亏损
)Jd{WC. allowable expenses 可扣税的支出
8Sg:HU\ allowance 免税额;津贴;备抵;准备金
<@H=XEn allowance for debts 债项的免税额
O:te;lQK allowance for depreciation by wear and tear 耗损折旧免税额
F$H^W@<w allowance for funeral expenses 殡殓费的免税额
JJE0q5[ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Dq~D4| allowance for repairs and outgoings 修葺及支出方面的免税额
Ck^jgB.7 allowance to debtor 给债务人的津贴
,2^zX]dgM alteration of capital 资本更改
h%(0| alternate trustee 候补受托人
sBWLgJz?C amalgamation 合并
/mFa*~dj2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
EyPF'|Qtn ambit of charges 征税范围;收费范围
<!.Qn
Y amended valuation 经修订的估值
Lw #vHNf6 American Commodities Exchange 美国商品交易所
u7ER American Express Bank Limited 美国运通银行
NW@guhK. American Stock Exchange 美国证券交易所
$61*X f+* amortization 摊销
(= ,w$ amount due from banks 存放银行同业的款项
>&2n\HR\ amount due from banks abroad 存放海外银行同业的款项
gIaPS0Q amount due from holding companies 控股公司欠款
{,b:f amount due from local banks 存放本港银行同业的款项
tz"zQC$ amount due to banks 银行同业的存款
<bxp/#6D amount due to banks abroad 海外银行同业的存款
5K % amount due to holding companies 控股公司存款
vd!|k5t[d amount due to local banks 本港银行同业的存款
6?(vXPpT$ amount due to outport banks 外埠银行同业的存款
Qg4g(0E@ amount for note issue 发行纸币的款额
5qx$=6PT amount of bond 担保契据的款额
h"5!puN+ amount of consideration 代价款额
f8?c[%br amount of contribution 供款数额
M4(`o^n amount of indebtedness 负债款额
?.b.mkJ amount of principal of the loan 贷款本金额
60&4?<lR4 amount of rates chargeable 应征差饷数额
^zVBS7`J amount of share capital 股本额
;NeN2 |I] amount of sums assured 承保款额
S`?cs^? amount of variation 变动幅度
{QRrAi amount of vote 拨款数额
jFMf=u&U amount payable 应付款额
a)GT\1q amount receivable 应收款额
X[up$<