A:
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A share A股;甲类股份
V2B@Lq"9` abatement of tax 减税;减扣免税额
y@XE! L ABN AMRO Bank N.V. 荷兰银行
9U]3B)h%m above-the-line expenditure 线上项目支出;经常预算支出
r..&6-%:N above-the-line receipt 线上项目收入;经常预算收入
m!Y4+KTwD` ABSA Asia Limited 南非联合亚洲有限公司
3A&:
c/ absolute change 绝对数值变更
xg(*j[ff3 absolute expenditure 实际开支
op8[8pt% absolute guideline figure 绝对准则数字
Mi^/`1 absolute interest 绝对权益
m>FP&~2 absolute order of discharge 绝对破产解除令
"udA-;!@& absolute profit margin 绝对利润幅度
t,w'w_C absolute value 实值;绝对值
bU$f4J absolutely vested interest 绝对既得权益
e^=b#!}-5: absorbed cost 已吸收成本;已分摊成本
=|+%^)E
absorption 吸收;分摊;合并
KP@bz absorption rate 吸收率;摊配率;分摊率
\d)HwO ACB Finance Limited 亚洲商业财务有限公司
R6cd;| fan acceptable form of reciprocity 合理的互惠条件
$G<!+^T acceptable rate 适当利率;适当汇率
} *:H\GL acceptance agreement 承兑协议
tUGnp'r acceptance for honour 参加承兑
m'n<.1;1{j acceptor 承兑人;接受人;受票人
YMG~k3Yb acceptor for honour 参加承兑人
X_HU?Q_N accident insurance 意外保险
:DG7Z Accident Insurance Association of Hong Kong 香港意外保险公会
PenkqDc} accident insurance scheme 意外保险计划
m!-R}PQC accident year basis 意外年度基准
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9EJ accommodation 通融;贷款
QnJd}(yN accommodation bill 通融票据;空头票据
#fVk;]u`[3 accommodation party 汇票代发人
Hb&C;lk account balance 帐户余额;帐户结余
%\f<N1~* account book 帐簿
`RlMfd account collected in advance 预收款项
@f!r"P] account current book 往来帐簿
]mR!-Fqj account of after-acquired property 事后取得的财产报告
mI>=S account of defaulter 拖欠帐目
'w"hG$". account payable 应付帐款
Xk>YiV",? account payee only [A/C payee only] 只可转帐;存入收款人帐户
BAIR! account receivable 应收帐款
JZup} {a account receivable report 应收帐款报表
7lUnqX.
account statement 结单;帐单;会计财务报表
w~AW(
VX account title 帐户名称;会计科目
mufXM( accountant's report 会计师报告
u>\u}c Accountant's Report Rules 会计师报告规则
bHRRgR`, accounting and auditing procedure 会计与审计程序;会计与核数程序
Xmny(j)g Accounting Arrangements 《会计安排》
xLShMv} accounting basis 会计基础
+\x}1bNS%j accounting by Official Receiver 破产管理署署长呈交的帐目
$y_P14
Accounting Circular 《会计通告》
2{|mL`$04< accounting class 会计类别
(z.4er}o accounting date 记帐日期;会计结算日期
'H8b+ accounting for money 款项核算
G,X> f? Accounting Officer 会计主任
^k2g60] accounting period 会计报告期;会计期
*{!E`),FX accounting policy 会计政策;会计方针
5~FXy{ZIH accounting practice 会计惯例
ZH)thd9^b accounting principle 会计准则
Ba}<X;B } accounting record 会计记录
gP2<L5&Z, accounting report 会计报告
d3;Sy`. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z1m-t#v: Accounting Society of China 中国会计学会
6f*QUw~ accounting statement 会计报表
F\2<q$Zn+ accounting system 会计制度;会计系统
06]%$-j accounting transaction 会计事项;帐务交易
exxH0^ accounting treatment 会计处理
+JejnG0 accounting year 会计年度
Ake$M^Bz accretion 增值;添加
Yln[ZmK9g accrual 应计项目;应累算数目
G'T:l("l accrual basis 应计制;权责发生制
4?33t] " accrual basis accounting 应计制会计;权责发生制会计
HSj=g}r accrue 应累算;应计
DQ.; 2W accrued benefit 应累算利益
zP8rW5/ accrued charges 应计费用
quL+UFuM accrued cumulative preference share dividend 应累算的累积优先股股息
KY+BXGW* accrued expenses 应累算费用
h4E[\<? accrued interest payable 应付利息;应计未付利息
a}g<<{ accrued interest receivable 应收利息;应计未收利息
24I\smO accrued right 累算权益
+>QD4z# accruing profit 应累算的利润
O`f[9^fN accumulated fiscal reserve 累积财政储备
5 \iX%w@ accumulated profit 累积利润;滚存溢利
P TH'-G accumulated reserve 累积储备
-\&b&; _ accumulation of surplus income 累积收益盈余
LMRq.wxbbB acquired assets 既得资产
FT6~\9m( acquisition 收购;购置;取得
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acquisition cost 购置成本
T4Io+b8$ acquisition expenses 购置费用
],F@ .pg acquisition of 100% interest 收购全部股权
,zOv-pH acquisition of control 取得控制权
S0WKEv@Hn acquisition of fixed assets 购置固定资产
P?|>,
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=sUrSVUeU acquisition price 收购价
-ZH6*7! act of God 天灾
x"~gulcz acting partner 执事合伙人
>Yx,%a@~R active market 买卖活跃的市场;交投畅旺的市场;旺市
4W<8u( active partner 积极参与的合伙人
JIXZI\Fk active trading 交投活跃
~\OZEEI actual circulation 实际流通
%?PRBE'}' actual cost 实际成本
:~Ppv5W. actual expenditure 实际开支;实际支出
i#%!J:_= actual income 实际入息;实际收入;实际收益
'3]M1EP actual market 现货市场
k;f%OQsF_ actual price 现货价;实际价格
'_l5Br73= actual profit 实际利润
~=t K17i actual quotation 实盘;实际价位;实际报价
r*g<A2g% actual year basis 按实际年度计算
/DX6Hkkj % actuals 实货
,&LGAa actuarial investigation 精算调查
O4oI&i 7 actuarial principle 精算原则
nEgYypwr actuarial report 精算师报告
t_hr$ { Actuarial Society of Hong Kong 香港精算学会
^Is#_Z| actuarial valuation 精算师估值
15_Px9 actuary 精算师
$O9,Gvnxx ad referendum agreement 暂定协议;有待覆核的协定
FvVM}l' ad valorem duty 从价税;按值征税
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U|4%P ad valorem duty system 从价税制
[orS-H7^ ad valorem fee 从价费
fzr0dcNgM ad valorem tariff 从价关税
"H|hN additional allowance 额外免税额
lNx:_g:SrZ additional amount for unexpired risk 未过期风险的额外款额
*n_7~ZX additional assessable profit 补加应评税利润
|W*i'E additional assessment 补加评税
Vi>`g{\ additional commitment 额外承担
<KrfM additional commitment vote 额外承担拨款
uF\ ;m. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
XXy&1C additional dependent parent allowance 供养父母额外免税额
m^KK
#Hw/` additional provision 额外拨款
R]"
jr additional stamp duty 附加印花税
h@+(VQ additional tax 补加税罚款;补加税款
&d=ZCaP Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
MNocXK adjudged bankrupt 被裁定破产
QFU1l"(qGk adjudicated bankrupt 裁定破产人
"$ U!1 adjudication fee 裁定费;评定印花税额手续费;评估契据费
y\mK?eR adjudication of bankruptcy 裁定破产;宣告破产
z+]YB5zK% adjudication of insolvency 裁定无力偿还债务
ok/{ w adjusted actual 经调整的实数;调整后的实数
#T08H,W/ adjusted current assets 经调整的流动资产;调整后的流动资产
cm`x;[e6l adjusted figure 经调整的数字;调整后的数额
'5}@#Mi adjusted liabilities 经调整的负债;调整后的负债
wY*tq{7 adjusted loss 经调整的亏损;调整后的亏损
*eAzk2 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
`|e3OCU adjusted profit 经调整的利润;调整后的利润
:y^%I xs{1 adjusted surplus 经调整的盈余额;调整后的盈余额
V%JG :'6L adjusted value 经调整的价值;调整后的价值
h[oI/X adjustment 调整;修订;理算〔保险〕
]::g-&%Um adjustment centre 调剂中心
h`pXUnEZ adjustment lag 调整过程的时间差距;调整时差
%ql2 XAY adjustment mechanism 调整机制
q]wP^;\Jl adjustment of loss 亏损调整
v|wO qS adjustment process 调整过程;调整程序
?U(`x6\: adjustment range 调整幅度
F~x>\?iN administered exchange rate 受管制汇率
Mcqym8,q|3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7
|Q;E|=-Y administration expenses 行政费用
i7foZ\btFc administration fee 手续费;行政费
M{ O8iq[ administration in bankruptcy 破产管理
{J]x81}*; administration order 遗产管理令
7(B"3qF8| administrator 管理人;遗产管理人
M1J77LfS8 administrator of the estate 遗产管理人
a$]i8AeG admission of debt 债项承认书
.y>G/8_i admission of proof 接纳债权证明
o$k9$H>Na advance 放贷款项;垫付款项;预支款项;预付款项
u9D#5NvGs advance account 暂支帐目;预付款帐户
Itv}TK
eF advance compensation 预付补偿金
vu`,:/|h advance from shareholder 股东垫款
siD/`T& advance pending reimbursement 预支以待日后付还
oETl?Vt advanced economy 先进经济体系
r;8X6C advancement 预付;预付财产
q1,jDJglZ advances warrant 垫款令
XG01g3 advancing 贷出
;}4^WzmK^( adverse balance 逆差
UBM:.*wN adverse exchange 逆汇
%>EM ^Z advertisement addressed to shareholders 在报章刊登的致股东通告
tl^![Z advice for collection 托收通知书
y28 e=i advice of drawing 提款通知书;汇票通知书
fm$)?E_Rp advice of payment 付款通知
-gVsOX0 Advisory Committee [Securities and Futures Commission]
N_R(i3c6U! 谘询委员会〔证券及期货事务监察委员会〕
aW(Hn[}^ Advisory Committee on Diversification 经济多元化谘询委员会
G }U'?p affidavit 誓章;遗产申报誓章
Rv)>xw affidavit of no receipt 述明无收款的誓章
IRIYj(J affiliate 联号;联营公司;附属公司
EJ=ud9 affiliated company 附属公司;联号;联营公司
48RSuH affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zaG1 affordability 负担能力
Q8^g WBc African Development Bank [AfDB] 非洲开发银行
MhZ\]CAs9 after-acquired property 事后取得的财产
d#-'DO{k after-hours dealing 市后交易
%IK[d#HO after-tax profit 税后盈利;税后利润;税后溢利
Yqb3g(0 agency agreement 代理协议
=jkiM_<h agency expenses 代理机构的开支
;Miag'7 agency fee 代理费
!M;><b}=5 Agency Law 《代理法》
_7b' i6- agent 代理人;承销人
\&b1%Asyz agent of company 公司代理人
P;
9{; agent's fee 代理人费;经纪费
L'r gCOJ< aggregate 总计;总数;总体数字
UB,:won aggregate amount 总款额;总额
>Qx
:l#B aggregate assets and liabilities 总体资产与负债
!30BR|K* aggregate at constant price 按固定价格计算的总体数字
bL0>ul" aggregate demand 总需求
^n9)rsb aggregate gross position 总持仓量
D"8 ?4+ aggregate limit 总限额
CZw]@2/JuQ aggregate of salaries tax 合计薪俸税
`XrF , aggregate performance 总体表现;总体业绩
oyq9XW~ D aggregate supply 总体供应
-d_7 q aggregate surplus 总盈余
n>W*y|UJ aggregate total 整体总额
Xhp={p; aggregate value 总值;合计价值
^~7ouA aggregated basis 合计基准
9z kRwrQ aggregated net chargeable income 合计应课税入息实额
]4eIhj? aggregation 合并计算;合计;总和
"g:1br?X,9 aggregation of incomes of husband and wife 夫妇入息合并计算
!U4<4<+ aggregation of property 财产的总和
jP}Ix8vc= agio 差价;贴水
DE!c+s_g4 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》
}fh<L CwTi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[(*? 《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》
s5J?,xu Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
GGez!?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》
@@d6,= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&*#Obv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bDjm:G agreement for a settlement 授产协议
CqR^w( agreement for assignment 转让协议
l$ufW| agreement for sale 售卖协议;买卖协议
Qm>2,={h agreement for sale and purchase 买卖协议
R3hyz~\x& agreement for the payment of interest 支付利息协议
PauF)p agreement for the repayment of money 还款协议
|OBh:d_B] agreement of reinsurance 再保险协议
/&+*X)#v Agricultural Bank of China 中国农业银行
;|pw;- air passenger departure tax 飞机乘客离境税
U5ME`lN*` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
85qD~o?O airport tax 机场税
d[`vd^hI alcohol duty 酒精税
+'{d^-( ( alienation 让与;让渡;转让
1"f)\FPGe alimony 生活费;赡养费
v\dP All Ordinaries Index [AOI] 所有普通股指数
{'z( all risks 全险;综合险
qh#?a' All Sales Record for Stock Market 《股票市场成交报告》
RX?y}BDo0 Allied Capital Resources Limited 新联财务有限公司
G_S2Q @|Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
OBL2W\{ allocation letter 拨款信件
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