A:
1v+JCOy A share A股;甲类股份
EY=\C$3J: abatement of tax 减税;减扣免税额
Djg1Qh ABN AMRO Bank N.V. 荷兰银行
|E>v~qD8I above-the-line expenditure 线上项目支出;经常预算支出
e-YGuWGN7 above-the-line receipt 线上项目收入;经常预算收入
|s)VjS4@ ABSA Asia Limited 南非联合亚洲有限公司
e<&_tx absolute change 绝对数值变更
?Yynd absolute expenditure 实际开支
/r #b absolute guideline figure 绝对准则数字
7R%
PVgS4x absolute interest 绝对权益
$sB48LJuU' absolute order of discharge 绝对破产解除令
T9&,v<f absolute profit margin 绝对利润幅度
:Q0?ub] absolute value 实值;绝对值
(Q*2dd> absolutely vested interest 绝对既得权益
LbLbJ{68 absorbed cost 已吸收成本;已分摊成本
*rujdQf absorption 吸收;分摊;合并
i!/h3%= absorption rate 吸收率;摊配率;分摊率
I_R5\l}O+D ACB Finance Limited 亚洲商业财务有限公司
TZvBcNi acceptable form of reciprocity 合理的互惠条件
QH~8
aE_i acceptable rate 适当利率;适当汇率
~)oWSo5ll acceptance agreement 承兑协议
BVwRPt acceptance for honour 参加承兑
d|D'&&&c acceptor 承兑人;接受人;受票人
3}.mp}K5 acceptor for honour 参加承兑人
0`aHwt/F accident insurance 意外保险
>n@>h$] Accident Insurance Association of Hong Kong 香港意外保险公会
3M`hn4)K accident insurance scheme 意外保险计划
uaZ"x&oZ# accident year basis 意外年度基准
*)}Ap4[ accommodation 通融;贷款
=N[V{2}q accommodation bill 通融票据;空头票据
(9'G accommodation party 汇票代发人
k}+MvGq account balance 帐户余额;帐户结余
HZ[68T[8b account book 帐簿
%Hh &u
. account collected in advance 预收款项
Gx~"iM account current book 往来帐簿
Cv?<}q account of after-acquired property 事后取得的财产报告
+qu@dU0\`| account of defaulter 拖欠帐目
Huug_E+ account payable 应付帐款
`SSP53R(0 account payee only [A/C payee only] 只可转帐;存入收款人帐户
J%O[@jX1 account receivable 应收帐款
?[*@T2Ck account receivable report 应收帐款报表
m,kvEQ3 account statement 结单;帐单;会计财务报表
8xeun~e"vS account title 帐户名称;会计科目
*R9mgv[ accountant's report 会计师报告
oK(W)[u Accountant's Report Rules 会计师报告规则
N'Z_6A*- accounting and auditing procedure 会计与审计程序;会计与核数程序
<*b]JY V@ Accounting Arrangements 《会计安排》
iPtm@f,bI accounting basis 会计基础
CU7iva accounting by Official Receiver 破产管理署署长呈交的帐目
PEwW*4Xo Accounting Circular 《会计通告》
}(vOaD|k= accounting class 会计类别
^|a&%wxA accounting date 记帐日期;会计结算日期
_z_3%N
accounting for money 款项核算
s`$_ Accounting Officer 会计主任
R+@sHsZ@ accounting period 会计报告期;会计期
qU
/Wg accounting policy 会计政策;会计方针
s\3Z?zm8 accounting practice 会计惯例
%yS`C"ZQ) accounting principle 会计准则
A+bubH, accounting record 会计记录
2=Vkjh- accounting report 会计报告
uV*f[l Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8m13M5r Accounting Society of China 中国会计学会
l yLK$B?/ accounting statement 会计报表
)=SYJ-ta< accounting system 会计制度;会计系统
}X W#?l accounting transaction 会计事项;帐务交易
@zVBn~=i accounting treatment 会计处理
"8C(_z+]K` accounting year 会计年度
ADwwiq#E accretion 增值;添加
[XY:MUe
accrual 应计项目;应累算数目
r)Mx.`d! accrual basis 应计制;权责发生制
3<1HqU accrual basis accounting 应计制会计;权责发生制会计
R;Ix<y{U accrue 应累算;应计
Hhce:E@K accrued benefit 应累算利益
C>(M+qXL+ accrued charges 应计费用
*Tlws accrued cumulative preference share dividend 应累算的累积优先股股息
/n<Ncf accrued expenses 应累算费用
?-6x]l=] accrued interest payable 应付利息;应计未付利息
O}\"$n> accrued interest receivable 应收利息;应计未收利息
jW+VUF-t accrued right 累算权益
pN^G[ accruing profit 应累算的利润
aGzdur accumulated fiscal reserve 累积财政储备
VHXR)} accumulated profit 累积利润;滚存溢利
Z({`9+/>u accumulated reserve 累积储备
m= beB\= accumulation of surplus income 累积收益盈余
_QtQPK\+ acquired assets 既得资产
A?{aUQB~| acquisition 收购;购置;取得
t9-\x acquisition cost 购置成本
Fy+7{=?^F acquisition expenses 购置费用
q}76aa0e acquisition of 100% interest 收购全部股权
E )Zd{9A5) acquisition of control 取得控制权
Aaw:B?4) acquisition of fixed assets 购置固定资产
]P ?#lO6 acquisition of shell “买壳”
{u[K
^G acquisition price 收购价
_R!!4Hp<Q act of God 天灾
+Muia5G acting partner 执事合伙人
y [7xK}`_ active market 买卖活跃的市场;交投畅旺的市场;旺市
`'k's]Y active partner 积极参与的合伙人
5F_:[H =
active trading 交投活跃
iJp!ROI actual circulation 实际流通
m#}{"d&J actual cost 实际成本
GT`<jzAi Q actual expenditure 实际开支;实际支出
0T{Y_IG actual income 实际入息;实际收入;实际收益
9[]"%6 actual market 现货市场
pa> 2JF* actual price 现货价;实际价格
1_E3DXe actual profit 实际利润
:92a34 actual quotation 实盘;实际价位;实际报价
HuLm!tCu actual year basis 按实际年度计算
`5 v51TpH actuals 实货
9QM"JEu@ actuarial investigation 精算调查
{CyPcD'$s actuarial principle 精算原则
C?<XtIoB actuarial report 精算师报告
}JTgj Actuarial Society of Hong Kong 香港精算学会
:@4>}k* actuarial valuation 精算师估值
2W-NCE%K)T actuary 精算师
^} pREe c= ad referendum agreement 暂定协议;有待覆核的协定
>A@D;vx ad valorem duty 从价税;按值征税
>~bj7M6t ad valorem duty system 从价税制
gZ%O<XO ad valorem fee 从价费
ST[1'T+L ad valorem tariff 从价关税
#,9TJ:~N additional allowance 额外免税额
7J_f/st additional amount for unexpired risk 未过期风险的额外款额
YNQ6(HA additional assessable profit 补加应评税利润
j!8+|eAkk additional assessment 补加评税
{,mRMDEy additional commitment 额外承担
v}*u[GWl] additional commitment vote 额外承担拨款
w!9W Cl]9M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"l;8
O2;g additional dependent parent allowance 供养父母额外免税额
xTawG?"D additional provision 额外拨款
l$~bkVNL additional stamp duty 附加印花税
!?-5hh1\ additional tax 补加税罚款;补加税款
r#Oz0=0u Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
DO,&Foh\ adjudged bankrupt 被裁定破产
Ak-7}i adjudicated bankrupt 裁定破产人
>mDubP adjudication fee 裁定费;评定印花税额手续费;评估契据费
s/&]gj" adjudication of bankruptcy 裁定破产;宣告破产
ob5nk^y adjudication of insolvency 裁定无力偿还债务
I!0+RP( adjusted actual 经调整的实数;调整后的实数
GpQF* x adjusted current assets 经调整的流动资产;调整后的流动资产
:H8L (BsI adjusted figure 经调整的数字;调整后的数额
g[+Q~/yq adjusted liabilities 经调整的负债;调整后的负债
ZJ}LnPr adjusted loss 经调整的亏损;调整后的亏损
7wEG<,D 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
D\&y(=fzf adjusted profit 经调整的利润;调整后的利润
N'BctKL adjusted surplus 经调整的盈余额;调整后的盈余额
/Gv$1t^a
adjusted value 经调整的价值;调整后的价值
HnY"6gTNK adjustment 调整;修订;理算〔保险〕
^3s&90 adjustment centre 调剂中心
]mT}
\b adjustment lag 调整过程的时间差距;调整时差
B]}V$*$\? adjustment mechanism 调整机制
M4PUJZ] adjustment of loss 亏损调整
KcF+!;: adjustment process 调整过程;调整程序
Q3{&'|}^2 adjustment range 调整幅度
e(% Solkm? administered exchange rate 受管制汇率
/{)cI^9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o-Fle, qf administration expenses 行政费用
xi^e =:;` administration fee 手续费;行政费
_5`S)G{ administration in bankruptcy 破产管理
M@@O50~ administration order 遗产管理令
oi4Wxcj administrator 管理人;遗产管理人
_Vf|F administrator of the estate 遗产管理人
0!\q admission of debt 债项承认书
7Cp_41._ admission of proof 接纳债权证明
FAl 6 advance 放贷款项;垫付款项;预支款项;预付款项
nL20}"$E advance account 暂支帐目;预付款帐户
O;t?@!_ advance compensation 预付补偿金
9+Hb` advance from shareholder 股东垫款
~*]`XL.- advance pending reimbursement 预支以待日后付还
tBUQf*B advanced economy 先进经济体系
yC*B OJS advancement 预付;预付财产
1)r _h( advances warrant 垫款令
^TuEp$Z= advancing 贷出
cyeDZ) adverse balance 逆差
0\^2HjsJ adverse exchange 逆汇
p+D6Z'B advertisement addressed to shareholders 在报章刊登的致股东通告
sBI%lrO advice for collection 托收通知书
!T(Omve) advice of drawing 提款通知书;汇票通知书
"(VcYQ+ advice of payment 付款通知
= }lA|S Advisory Committee [Securities and Futures Commission]
;7*@Gf}R 谘询委员会〔证券及期货事务监察委员会〕
7f,WzvV Advisory Committee on Diversification 经济多元化谘询委员会
[mvHa;-w affidavit 誓章;遗产申报誓章
Hxi=\2- affidavit of no receipt 述明无收款的誓章
Y.
tFqzo3 affiliate 联号;联营公司;附属公司
'+tT$k affiliated company 附属公司;联号;联营公司
PzkXrDlB7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
fsuvg jlE affordability 负担能力
m6<0 hP African Development Bank [AfDB] 非洲开发银行
ZU'^%)6~o~ after-acquired property 事后取得的财产
fOervo after-hours dealing 市后交易
DN0b.*[`3 after-tax profit 税后盈利;税后利润;税后溢利
Sylsp%A agency agreement 代理协议
0J</`/g H agency expenses 代理机构的开支
B;_3IHMO agency fee 代理费
$zi\ /Yw Agency Law 《代理法》
#;]F:TlR agent 代理人;承销人
0 d]G agent of company 公司代理人
HN@)/5BY agent's fee 代理人费;经纪费
a/#,Y<kJ aggregate 总计;总数;总体数字
UH|.@7w aggregate amount 总款额;总额
[ i#Gqx>'w aggregate assets and liabilities 总体资产与负债
}"k(kH aggregate at constant price 按固定价格计算的总体数字
HNT8~s.2 aggregate demand 总需求
Y\\nJuJo aggregate gross position 总持仓量
RyD$4jk+T" aggregate limit 总限额
H2cc).8" aggregate of salaries tax 合计薪俸税
~ riw7" aggregate performance 总体表现;总体业绩
Ih"Ol(W aggregate supply 总体供应
H;&t"Ql. aggregate surplus 总盈余
.w)t<7 y aggregate total 整体总额
%;?3A# aggregate value 总值;合计价值
Z`t?kXDNoI aggregated basis 合计基准
1=.kH[R aggregated net chargeable income 合计应课税入息实额
6LQ O>k aggregation 合并计算;合计;总和
ZfikNQU9r aggregation of incomes of husband and wife 夫妇入息合并计算
Mp=+*I[ aggregation of property 财产的总和
RtL'fd agio 差价;贴水
_3[BS9 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
^4NH.q{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qNL~m' 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
pjM|}i<'Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zSCPp6 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
"PtH
F`mo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*^_!W'T{j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"ukbqdKD agreement for a settlement 授产协议
E1_4\S*z agreement for assignment 转让协议
hDsORh!i agreement for sale 售卖协议;买卖协议
)>p6h]]a agreement for sale and purchase 买卖协议
h]P$L> agreement for the payment of interest 支付利息协议
mX_`rvYII agreement for the repayment of money 还款协议
jXZNr agreement of reinsurance 再保险协议
--sb ;QG Agricultural Bank of China 中国农业银行
k]g\`
gc air passenger departure tax 飞机乘客离境税
,cEcMaJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!o!04_ airport tax 机场税
`_)dEu alcohol duty 酒精税
KW<CU' alienation 让与;让渡;转让
Um<vsR alimony 生活费;赡养费
-Ma"V All Ordinaries Index [AOI] 所有普通股指数
tEs$+b all risks 全险;综合险
V.1sZYA9 All Sales Record for Stock Market 《股票市场成交报告》
FU3B;Fn^Z( Allied Capital Resources Limited 新联财务有限公司
{{,%p#/b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X9HI@M]h allocation letter 拨款信件
pnU
g:R@ allocation of fund 分配款项;预留款项
hg @Jpg allocation of profit 利润分配;溢利分配
9n7d
"XD2 allocation warrant 拨款令
=
xk@ Q7$ allotment 分配;配股
5WYU&8+]{: allotment notice 股份配售通知;配股通知
Tp13V.| allotment of shares 股份分配
LAeX e!y allowable 可获宽免;免税的
DBRJtU!5x allowable business loss 可扣除的营业亏损
T-TH.
R allowable expenses 可扣税的支出
-C+vmY*@ allowance 免税额;津贴;备抵;准备金
JhcS allowance for debts 债项的免税额
3F1Z$d( allowance for depreciation by wear and tear 耗损折旧免税额
KK6YA allowance for funeral expenses 殡殓费的免税额
?Dm&A$r allowance for inflation 为通货膨胀而预留的款项;通胀准备金
M<Mr (z allowance for repairs and outgoings 修葺及支出方面的免税额
!:5n allowance to debtor 给债务人的津贴
]u ';zJ. alteration of capital 资本更改
b'YbHUyu alternate trustee 候补受托人
M&dtXG8<^ amalgamation 合并
rGWTpN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Xk$lQMwZ ambit of charges 征税范围;收费范围
Y<v55m- amended valuation 经修订的估值
-,&Xp>u\ American Commodities Exchange 美国商品交易所
25L{bcng American Express Bank Limited 美国运通银行
lLhCk>a American Stock Exchange 美国证券交易所
e
j9G[ amortization 摊销
|.A>0-']M amount due from banks 存放银行同业的款项
?H&p zY~H amount due from banks abroad 存放海外银行同业的款项
#,56vVY amount due from holding companies 控股公司欠款
$BY{:#a] amount due from local banks 存放本港银行同业的款项
51vK> amount due to banks 银行同业的存款
:y)'qv[ amount due to banks abroad 海外银行同业的存款
FcA0 \`0M amount due to holding companies 控股公司存款
)-@EUN0E>5 amount due to local banks 本港银行同业的存款
*)<tyIHd amount due to outport banks 外埠银行同业的存款
5z_) amount for note issue 发行纸币的款额
kokkZd7! amount of bond 担保契据的款额
Ou^dI amount of consideration 代价款额
w3@te\ amount of contribution 供款数额
x-<dJ}` amount of indebtedness 负债款额
xcig'4L amount of principal of the loan 贷款本金额
v6:DA#0 amount of rates chargeable 应征差饷数额
u#\3T>o%@ amount of share capital 股本额
k$UBZ,=iC amount of sums assured 承保款额
DYS(ZY)4 amount of variation 变动幅度
XHr{\/4V amount of vote 拨款数额
:$j~;)2 amount payable 应付款额
*u}):8=&R amount receivable 应收款额
^4"_I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
uOQ5.S+ analysis 分析
EB#z\ ancillary risk 附属风险
yl}Hr* annual account 周年帐目;周年帐目报表;年度决算;年结
m_B5M0}, annual accounting date 年结日期
vF,l?cU~ annual allowance 每年免税额;年积金;年度津贴;年津
( nh!tC annual balance 年度余额
|j,Mof annual disposable income 每年可动用收入
RC 48e._t annual estimates 周年预算
RjDFc:bB annual fee 年费
L2qF@!Yy= annual general meeting 周年大会
-AX3Rnv^! annual growth rate 年增率;每年增长率
nTAsy0p] annual long-term supplement 长期个案每年补助金
2Y+*vN s3 annual pensionable emolument 可供计算退休金的年薪
ZLkJYZk annual report 年报
j{g {`Qa Annual Report on the Consumer Price Index 《消费物价指数年报》
luMNi^FQ annual return 周年报表;周年申报表;每年报税表格
CbZ1<r" / Annual Return Rules 《周年报表规则》
)~`zjVx_ annual review of consumer prices 每年消费物价回顾
,J|};s+ annual roll-forward basis 逐年延展方式
AOe~VW annual salary 年薪
fAs:[ annual statement 年度报表;年度决算表
51j Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
bbJa,}R annuitant 年金受益人
( ;"ICk& annuity 年金
<L J$GiU annuity contract 年金合约
A-W7!0
annuity on human life 人寿年金
`Ao:} antecedent debt 先前的债项
>HFJm&lQ ante-dated cheque 倒填日期支票
N ]duv~JS anticipated expenditure 预期开支
1jL?z6S anticipated net profit 预期纯利
1pV"<,t anticipated revenue 预期收入
j-
A|\: anti-inflation measure 反通货膨胀措施
f_7p.H6\ anti-inflationary stance 反通货膨胀立场
`G'V9Xs( apparent deficit 表面赤字
P}5aN_v\ apparent financial solvency 表面偿债能力
*%O1d., apparent partner 表面合伙人
_5zR!|\^ application for personal assessment 个人入息课税申请书
^{s)`j'I* application of fund 资金应用
*M"wH_cd application to release as liquidator and to destruct the books of accounts and documents
*=v
RX!sI, 申请免除清盘人职务及毁灭帐簿与文件
bYtF#Y appointed actuary 委任精算师
%;<