A:
xq:.|{HUk A share A股;甲类股份
x^aqnKoJ%\ abatement of tax 减税;减扣免税额
F_ ~L&jHP ABN AMRO Bank N.V. 荷兰银行
=z'w-ARy above-the-line expenditure 线上项目支出;经常预算支出
MnvFmYgxA above-the-line receipt 线上项目收入;经常预算收入
!j8h$+:K ABSA Asia Limited 南非联合亚洲有限公司
37)Dx absolute change 绝对数值变更
mrDIt4$D absolute expenditure 实际开支
P&3'N~k- absolute guideline figure 绝对准则数字
96a A2s1 absolute interest 绝对权益
~U&,hFSPY absolute order of discharge 绝对破产解除令
UhCE.#
U absolute profit margin 绝对利润幅度
jR@j+p^e absolute value 实值;绝对值
X>mY`$!/
absolutely vested interest 绝对既得权益
P F!S absorbed cost 已吸收成本;已分摊成本
4l2i'H absorption 吸收;分摊;合并
6#XB'PR2p absorption rate 吸收率;摊配率;分摊率
\^iPU 27H ACB Finance Limited 亚洲商业财务有限公司
&?^S`V8R* acceptable form of reciprocity 合理的互惠条件
E
3b`GRay acceptable rate 适当利率;适当汇率
Y)Y`9u<? acceptance agreement 承兑协议
!oeu acceptance for honour 参加承兑
4 vwa/? acceptor 承兑人;接受人;受票人
>{i/LC^S acceptor for honour 参加承兑人
xwa5dtcng accident insurance 意外保险
)/H=m7}1h Accident Insurance Association of Hong Kong 香港意外保险公会
mLU4R Q}5 accident insurance scheme 意外保险计划
@cPb*
accident year basis 意外年度基准
f3e#.jan accommodation 通融;贷款
((A]FOIbO accommodation bill 通融票据;空头票据
8YC\Bw accommodation party 汇票代发人
>ir'v5 account balance 帐户余额;帐户结余
M:|Z3p K account book 帐簿
H8~<;6W account collected in advance 预收款项
J#B%
#X account current book 往来帐簿
{S(d5o8 account of after-acquired property 事后取得的财产报告
E4RvVfA0F account of defaulter 拖欠帐目
c6sGjZdR account payable 应付帐款
zyTP|SXk account payee only [A/C payee only] 只可转帐;存入收款人帐户
>*H>'O4 account receivable 应收帐款
2't<Hl1qN
account receivable report 应收帐款报表
cZKK\hf< account statement 结单;帐单;会计财务报表
T;jp2 # account title 帐户名称;会计科目
/W'GX n accountant's report 会计师报告
U'zW; Lt Accountant's Report Rules 会计师报告规则
hK"hMyH^ accounting and auditing procedure 会计与审计程序;会计与核数程序
Ei2Y)_ Accounting Arrangements 《会计安排》
78>)<$+d accounting basis 会计基础
an^"_#8DA@ accounting by Official Receiver 破产管理署署长呈交的帐目
`m?%{ \ Accounting Circular 《会计通告》
U>6MT@\ accounting class 会计类别
!)RND 6. accounting date 记帐日期;会计结算日期
2yR*<yj accounting for money 款项核算
+8 5]]}I Accounting Officer 会计主任
v!?bEM3D accounting period 会计报告期;会计期
L+Yn}"gIs accounting policy 会计政策;会计方针
]kq{9b'; accounting practice 会计惯例
a'f"Zdh%w accounting principle 会计准则
. $uvQpyh accounting record 会计记录
o^;$-O!/ accounting report 会计报告
6H67$?jMyJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^Bn)a"Gd Accounting Society of China 中国会计学会
$.kP7!`:, accounting statement 会计报表
yC !`6$ accounting system 会计制度;会计系统
wXp
A1,i accounting transaction 会计事项;帐务交易
IW3ZHmrpA accounting treatment 会计处理
]&\HAmOQS accounting year 会计年度
4k_&Q?1 accretion 增值;添加
zQ9"i accrual 应计项目;应累算数目
$j:$
` accrual basis 应计制;权责发生制
$u_0"sUV accrual basis accounting 应计制会计;权责发生制会计
!Uz{dFJf; accrue 应累算;应计
3}=r.\]U accrued benefit 应累算利益
L ^} Z:I accrued charges 应计费用
0F-X.Dq accrued cumulative preference share dividend 应累算的累积优先股股息
1C\OL!@L accrued expenses 应累算费用
D_
xPa accrued interest payable 应付利息;应计未付利息
!TY9\8JzV accrued interest receivable 应收利息;应计未收利息
\UM9cAX` accrued right 累算权益
^]w!ow41 accruing profit 应累算的利润
y:(OZ%g accumulated fiscal reserve 累积财政储备
IY6DZP accumulated profit 累积利润;滚存溢利
24PEt%2 accumulated reserve 累积储备
,80qwN, accumulation of surplus income 累积收益盈余
/e :V44 acquired assets 既得资产
>f #P( acquisition 收购;购置;取得
D].!u{## acquisition cost 购置成本
T:q_1W?h] acquisition expenses 购置费用
~4h<nc acquisition of 100% interest 收购全部股权
6s\niro2 acquisition of control 取得控制权
S[!K acquisition of fixed assets 购置固定资产
\$YKw0K acquisition of shell “买壳”
6M9t<DQV acquisition price 收购价
k\$))<3 act of God 天灾
,d n9tY3 acting partner 执事合伙人
Vy0s%k active market 买卖活跃的市场;交投畅旺的市场;旺市
M*FUtu active partner 积极参与的合伙人
P:h;" active trading 交投活跃
5ckL=q"+/ actual circulation 实际流通
p3ox%4 actual cost 实际成本
r(xh5{^x actual expenditure 实际开支;实际支出
O6Bs!0, actual income 实际入息;实际收入;实际收益
)o)<5Iqh actual market 现货市场
}&D~P>1 actual price 现货价;实际价格
h\\fb[`` actual profit 实际利润
qd#?8 actual quotation 实盘;实际价位;实际报价
RY'f%c actual year basis 按实际年度计算
_@9[c9bO actuals 实货
kcKcIn{ actuarial investigation 精算调查
\"Z^{Y[,; actuarial principle 精算原则
AE`X4 q actuarial report 精算师报告
i2KN^"v?N Actuarial Society of Hong Kong 香港精算学会
'?dO[iQ$: actuarial valuation 精算师估值
D+ mZ7&L actuary 精算师
tJ[yx_mf ad referendum agreement 暂定协议;有待覆核的协定
YXI_ ' ad valorem duty 从价税;按值征税
aTS\NpK& ad valorem duty system 从价税制
XWN
ra ad valorem fee 从价费
<WFA3 ad valorem tariff 从价关税
G n"]<8yl~ additional allowance 额外免税额
|N_tVE additional amount for unexpired risk 未过期风险的额外款额
stuj,8 additional assessable profit 补加应评税利润
>QO^h<.> additional assessment 补加评税
)3# gpM additional commitment 额外承担
Fw5|_@&k additional commitment vote 额外承担拨款
_+PiaJ&' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T<(1)N1H` additional dependent parent allowance 供养父母额外免税额
zaW y7@? additional provision 额外拨款
Klfg:q:j+b additional stamp duty 附加印花税
)!.ef6| additional tax 补加税罚款;补加税款
rD=8O#m
g Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
WLl_;BgN adjudged bankrupt 被裁定破产
q1ybJii adjudicated bankrupt 裁定破产人
"%fh`4y3\ adjudication fee 裁定费;评定印花税额手续费;评估契据费
r09gB#K4 adjudication of bankruptcy 裁定破产;宣告破产
873$EiyXR adjudication of insolvency 裁定无力偿还债务
]j> W9n? adjusted actual 经调整的实数;调整后的实数
hkV;(Fr&z adjusted current assets 经调整的流动资产;调整后的流动资产
0WT]fY?IS adjusted figure 经调整的数字;调整后的数额
a (AKVk\ adjusted liabilities 经调整的负债;调整后的负债
,Y *unk<S adjusted loss 经调整的亏损;调整后的亏损
f%vJmpg 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
!v/5G_pr adjusted profit 经调整的利润;调整后的利润
J1OZG6|e adjusted surplus 经调整的盈余额;调整后的盈余额
G8=2=/ ! adjusted value 经调整的价值;调整后的价值
e??tp]PLn adjustment 调整;修订;理算〔保险〕
~C[p}MED adjustment centre 调剂中心
gGF]Dq adjustment lag 调整过程的时间差距;调整时差
p3>(ZWPNV adjustment mechanism 调整机制
)_bc:6Q adjustment of loss 亏损调整
'%Og9Bgd+ adjustment process 调整过程;调整程序
MMlryn||1 adjustment range 调整幅度
kQ~2mU administered exchange rate 受管制汇率
{!!df.h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E;!pK9wL| administration expenses 行政费用
$A~UA administration fee 手续费;行政费
<xM$^r) administration in bankruptcy 破产管理
GL;@heP administration order 遗产管理令
3ARvSz@5 administrator 管理人;遗产管理人
Gk_%WY* administrator of the estate 遗产管理人
Z]?Tx2|7 admission of debt 债项承认书
N(i%Oxp1 admission of proof 接纳债权证明
.Zo%6[X advance 放贷款项;垫付款项;预支款项;预付款项
\:] advance account 暂支帐目;预付款帐户
x{K^u" advance compensation 预付补偿金
"XPBNv\>_ advance from shareholder 股东垫款
,b[}22 advance pending reimbursement 预支以待日后付还
$!Z><&^/ advanced economy 先进经济体系
l{b<rUh5W advancement 预付;预付财产
s18o,Zs' advances warrant 垫款令
lGrp^ advancing 贷出
fH#yJd2?f adverse balance 逆差
:QKxpHi adverse exchange 逆汇
A/5??3H advertisement addressed to shareholders 在报章刊登的致股东通告
fM,!9}< advice for collection 托收通知书
&\<!{Y<' advice of drawing 提款通知书;汇票通知书
MJ5Ymt a advice of payment 付款通知
FY;\1bt<< Advisory Committee [Securities and Futures Commission]
MTBHFjXO 谘询委员会〔证券及期货事务监察委员会〕
k3[rO}>s Advisory Committee on Diversification 经济多元化谘询委员会
)Ve-) rZ affidavit 誓章;遗产申报誓章
#,dNhUV# affidavit of no receipt 述明无收款的誓章
?%RAX CK affiliate 联号;联营公司;附属公司
be&5vl affiliated company 附属公司;联号;联营公司
;+v5li affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Vb{5 -v
;a affordability 负担能力
Oi#4|*b{W African Development Bank [AfDB] 非洲开发银行
5)712b(& after-acquired property 事后取得的财产
758`lfz=_ after-hours dealing 市后交易
nW)-bAV< after-tax profit 税后盈利;税后利润;税后溢利
=^liong0 agency agreement 代理协议
lMkDLobos agency expenses 代理机构的开支
.CJQ]ECl7p agency fee 代理费
Xae0xs Agency Law 《代理法》
d)@Hx8 agent 代理人;承销人
EY3x o-H agent of company 公司代理人
(!b_o A8V agent's fee 代理人费;经纪费
UI:YzR aggregate 总计;总数;总体数字
SZUhZIz& aggregate amount 总款额;总额
\YUl$d0 aggregate assets and liabilities 总体资产与负债
)m8ve)l aggregate at constant price 按固定价格计算的总体数字
`Fn"%P! aggregate demand 总需求
lT.Q)( aggregate gross position 总持仓量
t<~WDI|AN aggregate limit 总限额
y{&k`H aggregate of salaries tax 合计薪俸税
:~uvxiF aggregate performance 总体表现;总体业绩
Yz<,`w5/6~ aggregate supply 总体供应
V+\L@mz; aggregate surplus 总盈余
%>,B1nt aggregate total 整体总额
F;
upb5 aggregate value 总值;合计价值
zzlqj){F
aggregated basis 合计基准
JFOto,6L: aggregated net chargeable income 合计应课税入息实额
:TU|;(p aggregation 合并计算;合计;总和
E`E$ }iLs aggregation of incomes of husband and wife 夫妇入息合并计算
bBx.snBK aggregation of property 财产的总和
b:%z<vo agio 差价;贴水
fPXMp%T! 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》
~bm
VpoI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_(J;!, 《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》
PK&3nXF%4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C\-Abqc 《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》
By3y.}'Ub9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X?6E0/r&9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+SM&_b agreement for a settlement 授产协议
9gu$vF]9! agreement for assignment 转让协议
rbC4/ 9G\ agreement for sale 售卖协议;买卖协议
!T+jb\O_ agreement for sale and purchase 买卖协议
cL+--$L agreement for the payment of interest 支付利息协议
0 QzUcr)3+ agreement for the repayment of money 还款协议
ywQ>T+ agreement of reinsurance 再保险协议
iJ8 5okv' Agricultural Bank of China 中国农业银行
tKr.{#) air passenger departure tax 飞机乘客离境税
';H"Ye:D=7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O
&/9wi>!q airport tax 机场税
r'TxYM-R alcohol duty 酒精税
Z)V m,ng alienation 让与;让渡;转让
3o).8b_3g alimony 生活费;赡养费
aJ!(c}N~97 All Ordinaries Index [AOI] 所有普通股指数
+jpaBr-O# all risks 全险;综合险
$x5,Oe n All Sales Record for Stock Market 《股票市场成交报告》
xg:r5Z/|) Allied Capital Resources Limited 新联财务有限公司
25bbuhss all-items index [Consumer Price Index] 总指数〔消费物价指数〕
l7{]jKJue allocation letter 拨款信件
f82$_1s^ allocation of fund 分配款项;预留款项
*HT)Au"5 allocation of profit 利润分配;溢利分配
@k<
e]@r allocation warrant 拨款令
BIu%A]e" allotment 分配;配股
@ve4rc/LI allotment notice 股份配售通知;配股通知
@M]uUL-ze allotment of shares 股份分配
$ 12mS allowable 可获宽免;免税的
;Avz%2#c` allowable business loss 可扣除的营业亏损
KBUClx? allowable expenses 可扣税的支出
C(=$0FIR allowance 免税额;津贴;备抵;准备金
h;q=<[h\ allowance for debts 债项的免税额
m=saUhI*9 allowance for depreciation by wear and tear 耗损折旧免税额
">{Ruv}$ allowance for funeral expenses 殡殓费的免税额
4jWzYuI&J allowance for inflation 为通货膨胀而预留的款项;通胀准备金
WO}l&Q allowance for repairs and outgoings 修葺及支出方面的免税额
{|R@\G.1( allowance to debtor 给债务人的津贴
\>B$x@-wg alteration of capital 资本更改
t^8ii alternate trustee 候补受托人
*8QESF9 amalgamation 合并
D]n"`< Ho ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p3m!Iota ambit of charges 征税范围;收费范围
>"OwdAvX amended valuation 经修订的估值
PpxLMe] American Commodities Exchange 美国商品交易所
sl5y1W/]] American Express Bank Limited 美国运通银行
-K"" 4SC2 American Stock Exchange 美国证券交易所
}Q }&3m~g amortization 摊销
<N4)X"s amount due from banks 存放银行同业的款项
*\-R&