A:
kf~ D m}bV A share A股;甲类股份
c*9RzD#Zj abatement of tax 减税;减扣免税额
Pj8s;#~u ABN AMRO Bank N.V. 荷兰银行
uK="#1z cC above-the-line expenditure 线上项目支出;经常预算支出
BPIp3i above-the-line receipt 线上项目收入;经常预算收入
mH}/QfUlq ABSA Asia Limited 南非联合亚洲有限公司
j^"Z^TEBT absolute change 绝对数值变更
r,A750P^ absolute expenditure 实际开支
b-@6w(j absolute guideline figure 绝对准则数字
`)* absolute interest 绝对权益
x4pl#~Su absolute order of discharge 绝对破产解除令
LwZBM#_g absolute profit margin 绝对利润幅度
wt? 8-_ absolute value 实值;绝对值
gk"S`1> absolutely vested interest 绝对既得权益
kZBIXW,G absorbed cost 已吸收成本;已分摊成本
=oV8!d%] absorption 吸收;分摊;合并
iL)q':xz absorption rate 吸收率;摊配率;分摊率
z0t6}E<VIR ACB Finance Limited 亚洲商业财务有限公司
nG1mx/w acceptable form of reciprocity 合理的互惠条件
UsNr$MO
{ acceptable rate 适当利率;适当汇率
d>M&jSCL acceptance agreement 承兑协议
;m,lS_[c acceptance for honour 参加承兑
MP-A^QT acceptor 承兑人;接受人;受票人
Yi1_oe acceptor for honour 参加承兑人
@AvXBMq| accident insurance 意外保险
xYtY}?!" Accident Insurance Association of Hong Kong 香港意外保险公会
t IdH?x accident insurance scheme 意外保险计划
0e^j :~* accident year basis 意外年度基准
x;#
OM accommodation 通融;贷款
3o%JJIn& accommodation bill 通融票据;空头票据
3x#=@i accommodation party 汇票代发人
VTa?y account balance 帐户余额;帐户结余
qN1(mxa.? account book 帐簿
ZsirX~W< account collected in advance 预收款项
WOZf4X`[ account current book 往来帐簿
cYFR.~p account of after-acquired property 事后取得的财产报告
KwlN account of defaulter 拖欠帐目
]0GOSh account payable 应付帐款
aEW
Z*y account payee only [A/C payee only] 只可转帐;存入收款人帐户
U\&kT/6vh account receivable 应收帐款
'""qMRCm account receivable report 应收帐款报表
.taJCE account statement 结单;帐单;会计财务报表
#r `hK) account title 帐户名称;会计科目
5H1SC8+B, accountant's report 会计师报告
IpXg2QbN Accountant's Report Rules 会计师报告规则
$h0] accounting and auditing procedure 会计与审计程序;会计与核数程序
OY*BVJ^ Accounting Arrangements 《会计安排》
L,!Z accounting basis 会计基础
a\$PqOB! accounting by Official Receiver 破产管理署署长呈交的帐目
+[V[{n Accounting Circular 《会计通告》
iNZ'qMH22 accounting class 会计类别
@tdX=\[~ accounting date 记帐日期;会计结算日期
g^26Gb. accounting for money 款项核算
?D/r1%Z Accounting Officer 会计主任
iOm~ accounting period 会计报告期;会计期
.7ESPr accounting policy 会计政策;会计方针
2-ev7: accounting practice 会计惯例
mHE4Es0 accounting principle 会计准则
Z~F% K~( accounting record 会计记录
T
{a%:=` accounting report 会计报告
5YUn{qtD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#IDDKUE Accounting Society of China 中国会计学会
.^N+'g accounting statement 会计报表
Jvw~b\ accounting system 会计制度;会计系统
%L+/GtxK accounting transaction 会计事项;帐务交易
S3PW [R@= accounting treatment 会计处理
F=kD/GCB accounting year 会计年度
v)N8vFdd accretion 增值;添加
S ])YU?e accrual 应计项目;应累算数目
.J#xlOa- accrual basis 应计制;权责发生制
|j&u2DM~#m accrual basis accounting 应计制会计;权责发生制会计
+j_Vs+0 accrue 应累算;应计
A0# K@ accrued benefit 应累算利益
Zk$AAjC& accrued charges 应计费用
-iGt]mbJkP accrued cumulative preference share dividend 应累算的累积优先股股息
M6vW}APH[n accrued expenses 应累算费用
j )Zi4<./ accrued interest payable 应付利息;应计未付利息
i >Hh_q;' accrued interest receivable 应收利息;应计未收利息
O?p.kf{b accrued right 累算权益
Mc oHV]x accruing profit 应累算的利润
p+@Wh3 accumulated fiscal reserve 累积财政储备
)p4o4aM accumulated profit 累积利润;滚存溢利
N6=cqUM wt accumulated reserve 累积储备
x-:vpv%6y accumulation of surplus income 累积收益盈余
Mii-Q`.: acquired assets 既得资产
S,fMGKcq acquisition 收购;购置;取得
g2^7PtJg acquisition cost 购置成本
8N4W}YBs acquisition expenses 购置费用
1*S It5?4 acquisition of 100% interest 收购全部股权
qEX2K^y'4" acquisition of control 取得控制权
aDb@u3X@ acquisition of fixed assets 购置固定资产
PvBx<i}A acquisition of shell “买壳”
H[@uE*W acquisition price 收购价
m~1{~' act of God 天灾
bITOA acting partner 执事合伙人
I.r&; active market 买卖活跃的市场;交投畅旺的市场;旺市
QG?7L_I active partner 积极参与的合伙人
q@F"fjWBr active trading 交投活跃
5#g<L ~ actual circulation 实际流通
\NhCu$' actual cost 实际成本
/|t
vGC.# actual expenditure 实际开支;实际支出
Y'i0=w6G actual income 实际入息;实际收入;实际收益
~"\sL;B actual market 现货市场
0aQtJ0e16 actual price 现货价;实际价格
4A^hP![c#] actual profit 实际利润
sSd actual quotation 实盘;实际价位;实际报价
@g9j+DcU actual year basis 按实际年度计算
X_C9Z actuals 实货
`~UCWK actuarial investigation 精算调查
g-E!*K actuarial principle 精算原则
}oYR.UH actuarial report 精算师报告
N[^%| Actuarial Society of Hong Kong 香港精算学会
9Re605xQ6 actuarial valuation 精算师估值
d8<Lk9H9R actuary 精算师
bv;&oc:r ad referendum agreement 暂定协议;有待覆核的协定
6#T?g7\pyR ad valorem duty 从价税;按值征税
|w- tkkS ad valorem duty system 从价税制
[6V'UI6 ad valorem fee 从价费
><"5
VwR ad valorem tariff 从价关税
K~<pD:s additional allowance 额外免税额
=x>z|1 additional amount for unexpired risk 未过期风险的额外款额
1)?^N`xF additional assessable profit 补加应评税利润
{k1s@KXtd additional assessment 补加评税
@I\Z2-J additional commitment 额外承担
jz't!wj additional commitment vote 额外承担拨款
t!c8c^HR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J9)wt ?%j additional dependent parent allowance 供养父母额外免税额
=vT3SY additional provision 额外拨款
n}
GIf& additional stamp duty 附加印花税
?)<zrE5p additional tax 补加税罚款;补加税款
aw/Y# Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
4D"IAI adjudged bankrupt 被裁定破产
|}^[f] adjudicated bankrupt 裁定破产人
6R%c+ok8i adjudication fee 裁定费;评定印花税额手续费;评估契据费
YH)Unql adjudication of bankruptcy 裁定破产;宣告破产
|.=Ee+HZ adjudication of insolvency 裁定无力偿还债务
($E(^p% O adjusted actual 经调整的实数;调整后的实数
ABNsi$]r0 adjusted current assets 经调整的流动资产;调整后的流动资产
'97)c7E adjusted figure 经调整的数字;调整后的数额
LnZ*,>1Z adjusted liabilities 经调整的负债;调整后的负债
/4#.qq0\{c adjusted loss 经调整的亏损;调整后的亏损
F){f{-@) 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
M$FXDyr adjusted profit 经调整的利润;调整后的利润
vxUJ4|Qz adjusted surplus 经调整的盈余额;调整后的盈余额
{-^>)
iJqt adjusted value 经调整的价值;调整后的价值
yZHQql%J
O adjustment 调整;修订;理算〔保险〕
m(y?3}h adjustment centre 调剂中心
JnhHV(H adjustment lag 调整过程的时间差距;调整时差
q\O'r[&V adjustment mechanism 调整机制
E?y0UD[8J adjustment of loss 亏损调整
NhCO C adjustment process 调整过程;调整程序
fdho`juFa adjustment range 调整幅度
^%M!!wlUH administered exchange rate 受管制汇率
C+P}R]cT" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
VPys administration expenses 行政费用
ZgtW administration fee 手续费;行政费
4@5rR~DQq administration in bankruptcy 破产管理
qzE/n administration order 遗产管理令
`>?\MWyu administrator 管理人;遗产管理人
.}ohnnJB0 administrator of the estate 遗产管理人
fTY @{t admission of debt 债项承认书
KK(x)( admission of proof 接纳债权证明
on*?O O' advance 放贷款项;垫付款项;预支款项;预付款项
V?Lf&X? advance account 暂支帐目;预付款帐户
o80pmy7@ advance compensation 预付补偿金
x?:WR*5w advance from shareholder 股东垫款
g0rdF advance pending reimbursement 预支以待日后付还
j!mI9*hP advanced economy 先进经济体系
< t>N(e advancement 预付;预付财产
^>GL<1
1 advances warrant 垫款令
<^R\N# advancing 贷出
;Bcf~[ErM adverse balance 逆差
(z2)<_bXJ adverse exchange 逆汇
rMe`HM@ advertisement addressed to shareholders 在报章刊登的致股东通告
(S5'iksx advice for collection 托收通知书
}w8h^(+B advice of drawing 提款通知书;汇票通知书
}O2hhh_ advice of payment 付款通知
|1g2\5Re Advisory Committee [Securities and Futures Commission]
g.DgJX&i 谘询委员会〔证券及期货事务监察委员会〕
Xe=@I* Advisory Committee on Diversification 经济多元化谘询委员会
7Yk6C5C affidavit 誓章;遗产申报誓章
UbC)XiO affidavit of no receipt 述明无收款的誓章
85"DS-+e affiliate 联号;联营公司;附属公司
dAEz
hR[= affiliated company 附属公司;联号;联营公司
TnM}|~V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*X %`MN affordability 负担能力
'9auQ(2 African Development Bank [AfDB] 非洲开发银行
eX?o4> after-acquired property 事后取得的财产
kt[#@M!} after-hours dealing 市后交易
sN-5vYfC* after-tax profit 税后盈利;税后利润;税后溢利
TQ=\l*R(A agency agreement 代理协议
lqX]'gu]\ agency expenses 代理机构的开支
ji A$6dZU agency fee 代理费
}xLwv=Ia Agency Law 《代理法》
&9o @x]) @ agent 代理人;承销人
En5Bsz! agent of company 公司代理人
e6sL N agent's fee 代理人费;经纪费
"~]9}KM}3W aggregate 总计;总数;总体数字
+R2 aggregate amount 总款额;总额
CFul_qZ/e aggregate assets and liabilities 总体资产与负债
<+_OgF1G aggregate at constant price 按固定价格计算的总体数字
jXZKR(L aggregate demand 总需求
J4`08, aggregate gross position 总持仓量
(~}l ?k aggregate limit 总限额
5U1@wfKE3> aggregate of salaries tax 合计薪俸税
uAVV4) aggregate performance 总体表现;总体业绩
N_C\L2 aggregate supply 总体供应
2$\1v*: aggregate surplus 总盈余
ocdXzk` aggregate total 整体总额
fD,#z& aggregate value 总值;合计价值
}[ AIE[ aggregated basis 合计基准
-.^Mt.) aggregated net chargeable income 合计应课税入息实额
,wX/cUyZ
aggregation 合并计算;合计;总和
ANT^&NjJ7 aggregation of incomes of husband and wife 夫妇入息合并计算
<LBMth aggregation of property 财产的总和
]t(g7lc}U agio 差价;贴水
2jx""{ 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》
OEB_LI' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j:<E=[Kl 《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》
ld9zOq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)j6S<mn 《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》
zKT \i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_BR>- :Jr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
WqYl=%x"{V agreement for a settlement 授产协议
{_k 6 t agreement for assignment 转让协议
{tWfLfzU agreement for sale 售卖协议;买卖协议
dr9I+c7u agreement for sale and purchase 买卖协议
nHZ 4):` agreement for the payment of interest 支付利息协议
WU=Os8gR agreement for the repayment of money 还款协议
h!d#=.R agreement of reinsurance 再保险协议
PicO3m Agricultural Bank of China 中国农业银行
uidE/7 air passenger departure tax 飞机乘客离境税
6GJ?rE E/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z#,?*v airport tax 机场税
yGS._;#R alcohol duty 酒精税
T( ;BEyc? alienation 让与;让渡;转让
Oh8;YE-% alimony 生活费;赡养费
|$1j;#h All Ordinaries Index [AOI] 所有普通股指数
g{<3*, all risks 全险;综合险
anl?4q3;9 All Sales Record for Stock Market 《股票市场成交报告》
k U3]
eh\I Allied Capital Resources Limited 新联财务有限公司
bz}T}nj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
iT.hXzPzr* allocation letter 拨款信件
+ FLzK( allocation of fund 分配款项;预留款项
N4H nW0 allocation of profit 利润分配;溢利分配
q=96Ci _a allocation warrant 拨款令
C}+(L3Z allotment 分配;配股
w7dG=a& allotment notice 股份配售通知;配股通知
ia?8Z"&lK allotment of shares 股份分配
B'~.>,fg allowable 可获宽免;免税的
;|
\Ojuf allowable business loss 可扣除的营业亏损
;Vp&f%u+v allowable expenses 可扣税的支出
m4 4aKqw) allowance 免税额;津贴;备抵;准备金
/]+t$K\cBq allowance for debts 债项的免税额
.5ingB3% allowance for depreciation by wear and tear 耗损折旧免税额
zH|!O!3"4 allowance for funeral expenses 殡殓费的免税额
JY>]u*= allowance for inflation 为通货膨胀而预留的款项;通胀准备金
CrqWlO allowance for repairs and outgoings 修葺及支出方面的免税额
Dj<Vn%d* allowance to debtor 给债务人的津贴
7&T1RB'> alteration of capital 资本更改
u9VJ{F alternate trustee 候补受托人
/D~z}\k amalgamation 合并
$9hOWti ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
T[<9Ty'^ ambit of charges 征税范围;收费范围
"G4{;!0C amended valuation 经修订的估值
C9bf1ddCW& American Commodities Exchange 美国商品交易所
Gc
SX5c American Express Bank Limited 美国运通银行
4|Z3;;%+ American Stock Exchange 美国证券交易所
C:P, q6 amortization 摊销
\ u5%+GA-: amount due from banks 存放银行同业的款项
noL<pkks~R amount due from banks abroad 存放海外银行同业的款项
I^lb;3uR amount due from holding companies 控股公司欠款
1}V_:~7 amount due from local banks 存放本港银行同业的款项
#]:nQ( amount due to banks 银行同业的存款
4'X^YBm amount due to banks abroad 海外银行同业的存款
fmloh1{4 amount due to holding companies 控股公司存款
}|A%2!Q} amount due to local banks 本港银行同业的存款
_jnH!Mw amount due to outport banks 外埠银行同业的存款
zeR!Y yt! amount for note issue 发行纸币的款额
w/Q'T&>b/ amount of bond 担保契据的款额
gy* N)iv% amount of consideration 代价款额
(( t8 amount of contribution 供款数额
t@!oc"z}@ amount of indebtedness 负债款额
HYpB]<F amount of principal of the loan 贷款本金额
1[B?nk amount of rates chargeable 应征差饷数额
UHR)]5Lt amount of share capital 股本额
v)X1R/z5xw amount of sums assured 承保款额
~Jq<FVK amount of variation 变动幅度
wAy;ZNu amount of vote 拨款数额
QF\NHV amount payable 应付款额
rGq~e|.O3 amount receivable 应收款额
KeXQ'.x5O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0!!pNK%( analysis 分析
)8e_<^M ancillary risk 附属风险
NFc<%#H annual account 周年帐目;周年帐目报表;年度决算;年结
.!=g annual accounting date 年结日期
1Rwk}wL annual allowance 每年免税额;年积金;年度津贴;年津
n]_8!NU annual balance 年度余额
<K 4zH<y annual disposable income 每年可动用收入
w"A'uFXLc annual estimates 周年预算
5N '
QG<jE annual fee 年费
<$7*yV annual general meeting 周年大会
c
t,p?[Q annual growth rate 年增率;每年增长率
>Wy@J]Y# annual long-term supplement 长期个案每年补助金
IURi90Ir annual pensionable emolument 可供计算退休金的年薪
=DF7l<&km annual report 年报
[n66ZY#U] Annual Report on the Consumer Price Index 《消费物价指数年报》
+KD~/}C%- annual return 周年报表;周年申报表;每年报税表格
4d6F4G4U Annual Return Rules 《周年报表规则》
6AzH'HF annual review of consumer prices 每年消费物价回顾
59ro-nA9v annual roll-forward basis 逐年延展方式
YMJjO0 annual salary 年薪
Oja)J-QXb annual statement 年度报表;年度决算表
2:2rwH }e Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;XGG&M%3 annuitant 年金受益人
Y_f6y9?ZE annuity 年金
yjN|PqtSV annuity contract 年金合约
>mh:OJH45 annuity on human life 人寿年金
T`f9jD antecedent debt 先前的债项
7eh}Je8 ante-dated cheque 倒填日期支票
AA yzT*^ anticipated expenditure 预期开支
UyIjM;X anticipated net profit 预期纯利
JNk
]$ xz anticipated revenue 预期收入
Az"3f anti-inflation measure 反通货膨胀措施
VJJw"4DJ anti-inflationary stance 反通货膨胀立场
V^.~m;ETu] apparent deficit 表面赤字
~M43#E[oOF apparent financial solvency 表面偿债能力
G|X1c}zAL apparent partner 表面合伙人
%'t~+_ application for personal assessment 个人入息课税申请书
:9K5zD application of fund 资金应用
*gZ4Ub|O application to release as liquidator and to destruct the books of accounts and documents
o),i2 申请免除清盘人职务及毁灭帐簿与文件
[O(78n$$ appointed actuary 委任精算师
}&;0:hw% appointed auditor 委任核数师;委任审计师
>*Y~I0> appointed trustee 委任的受托人
,?i#NN5p appointer 委任人
`EV[uj&1S apportioned pro rata 按比例分摊
7uxy<#Ar apportionment 分配;分摊
l=bB,7gL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J;'?(xO3\ apportionment formula 分摊方程式
sx(yG9 apportionment of estate duty 遗产税的分摊
IXX^C}\, appraisal 估价;评估
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j Zf appreciable growth 可观增长
!L-.bve! appreciable impact 显着影响
'{U56^b] appreciable increase 可观增长
' J]V"Z) appreciation 增值;升值
&|Z:8]'P appreciation against other currencies 相对其他货币升值
aI+:rk^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
K3'`!K a* appreciation tax 增值税
D='/-3f!F] appropriation 拨款;拨用;拨付
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}oV appropriation account 拨款帐目
].2q.7Yur Appropriation Bill 拨款法案
<;SMczR appropriation-in-aid system 补助拨款办法
}=7tGqfw approved assets 核准资产
"D8xHHb approved basket stock 认可一篮子证券
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x@FYn approved budget 核准预算
"YHe]R>3s approved charitable donation 认可慈善捐款
U}7$:hO"dX approved charitable institution 认可慈善机构
:NS;y-{^^y approved currency 核准货币;认可货币
,GZ(>| approved estimates 核准预算
op&,& approved estimates of expenditure 核准开支预算
6$@Pk<w approved overseas insurer 核准海外保险人
f{WJM>$: approved overseas trust company 核准海外信托公司
$U"/.Mh\ approved pooled investment fund 核准汇集投资基金
L=4?vs approved provident fund scheme 认可公积金计划
d*8 c,x approved provision 核准拨款
t3v*P6 approved redeemable share 核准可赎回股份
)^g}'V=vIr approved regional stock 认可地区性证券
K'N\"Y?> approved retirement scheme 认可退休金计划
y.w/7iw: approved subordinated loan 核准附属贷款
M)Tv(7 arbitrage 套戥;套汇;套利
a5z.c_7r arbitrageur 套戥者;套汇者
Mz+|~'R arbitrary amount 临时款项
rm(<?w%'? arrangement 措施;安排;协定
`H^Nc\P# arrears 欠款
DQH _@-q arrears of pay 欠付薪酬
aztP`S$h arrears of revenue 逾期未收税款;逾期未收的帐项
4D9lZa} articles of association 组织章程;组织细则;组织章程细则
S1E2E3 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
3 +BPqhzf ascertainment of profit 确定利润
qmOGsj`# "Asia Clear" “亚洲结算系统”
H>;km$b + Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FhAuTZk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=5I1[p; Asian Development Fund [ADF] 亚洲发展基金
_N9yC\ Asian dollar bond 亚洲美元债券
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Asian dollar market 亚洲美元市场
DV*8Mkzg Asian dollar rate 亚洲美元利率
RAXqRP,iw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
NQ@ EZoJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T?^AllUZQR asked price 沽盘;喊价;索价;卖方报价
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3s3@1> assessable income 应评税入息
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o1y assessable loss 应评税亏损
z=BX-) assessable profit 应评税利润
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LK8Wnrq assessable value 应评税值
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yO_rZT assessed profit 估定利润
G\Toi98d* assessed value 经评估价值
B58H7NH ;G assessment 评税;评定;估价;评税单
/Eh\07p assessment number 评税编号;估价编号
)0fQ(3oOg assessment of additional tax 补加税评税
peR=J7 assessment of performance 业绩评估;实绩评价
"{qhk{ Assessor 评税主任
p^ 9QYR asset price bubbles 资产价格泡沫
JR'Q Th:z asset-backed securities 具资产保证的证券
\TC&/'7} assets accretion 资产增值
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cW|.a assets and liabilities 资产与负债
I2YQIY+ assets betterment statement 资产递增表;资产改进表
4UC/pGZY assets lending 实物放款;有抵押贷款
pk: ruf`) assets of the company passing on the death 死者去世时转移的公司资产
/$&~0pk assets pledged as security for liabilities 用作负债抵押的资产
a%*W^R9Ls assets portfolio 资产投资组合
Qj[4gN?}= assets price 资产价格
Ai(M06P:h assets quality 资产质素
IP&En8W+ assets realization 资产变现
>OZ+k(saL assets refinancing arrangement 资产再集资安排
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