A:
!!V1#?0jw A share A股;甲类股份
w $-q& abatement of tax 减税;减扣免税额
yFb"2 ABN AMRO Bank N.V. 荷兰银行
|#<z\u } above-the-line expenditure 线上项目支出;经常预算支出
Z2})n
- above-the-line receipt 线上项目收入;经常预算收入
n^hkH1vY ABSA Asia Limited 南非联合亚洲有限公司
\-[bU6\A\ absolute change 绝对数值变更
DmPsE6G} absolute expenditure 实际开支
_#&oQFdYR absolute guideline figure 绝对准则数字
oPni4^g i absolute interest 绝对权益
zp}pS2DU absolute order of discharge 绝对破产解除令
j3`YaWw absolute profit margin 绝对利润幅度
tvFe_*Ck absolute value 实值;绝对值
>JsVIfAF absolutely vested interest 绝对既得权益
|%ZJN{!R absorbed cost 已吸收成本;已分摊成本
kV T |(Y absorption 吸收;分摊;合并
Y*\h?p[, absorption rate 吸收率;摊配率;分摊率
39
zfbxX ACB Finance Limited 亚洲商业财务有限公司
0!ZaR6 acceptable form of reciprocity 合理的互惠条件
NQZ /E )f acceptable rate 适当利率;适当汇率
\ ~+b& acceptance agreement 承兑协议
qGMU>J.;c acceptance for honour 参加承兑
jIrfJ*z acceptor 承兑人;接受人;受票人
An0N'yo"Z acceptor for honour 参加承兑人
~]d 9 J accident insurance 意外保险
+75"Q:I Accident Insurance Association of Hong Kong 香港意外保险公会
kp<Au)u accident insurance scheme 意外保险计划
U5~aG!E accident year basis 意外年度基准
@{_X@Wv4iV accommodation 通融;贷款
n;kWAYgg accommodation bill 通融票据;空头票据
,tg]Gt accommodation party 汇票代发人
rXMc0SPk account balance 帐户余额;帐户结余
IO
0nT account book 帐簿
\7*|u account collected in advance 预收款项
!z4I-a account current book 往来帐簿
\z FCph4 account of after-acquired property 事后取得的财产报告
X`WS&!C< account of defaulter 拖欠帐目
_b-g^#L% account payable 应付帐款
eZ[Qhrc account payee only [A/C payee only] 只可转帐;存入收款人帐户
N'&>bO?@` account receivable 应收帐款
U!c+i#:t account receivable report 应收帐款报表
cNmAr8^} account statement 结单;帐单;会计财务报表
LAlX|b account title 帐户名称;会计科目
o
-)[{o\ accountant's report 会计师报告
0uW)&>W Accountant's Report Rules 会计师报告规则
Shy.:XI accounting and auditing procedure 会计与审计程序;会计与核数程序
<a
-a~ Accounting Arrangements 《会计安排》
$/g`{OI]K accounting basis 会计基础
KGo^>us accounting by Official Receiver 破产管理署署长呈交的帐目
Q%?%zuU Accounting Circular 《会计通告》
q. Jx|x accounting class 会计类别
#rGCv~0*l accounting date 记帐日期;会计结算日期
\ctzv``/n accounting for money 款项核算
:{Z%dD Accounting Officer 会计主任
%r.C9 accounting period 会计报告期;会计期
&-Wt!X 3 accounting policy 会计政策;会计方针
- ry accounting practice 会计惯例
@d|Sv1d% accounting principle 会计准则
cl&?'`
) accounting record 会计记录
O{\<Izm`D accounting report 会计报告
^%Cd@!dk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C6a- Accounting Society of China 中国会计学会
|ZifrkD= accounting statement 会计报表
;^0ok'P\~9 accounting system 会计制度;会计系统
F}meKc?a accounting transaction 会计事项;帐务交易
@jMo/kO/A accounting treatment 会计处理
q5EkAh<PD| accounting year 会计年度
.*oL@iX accretion 增值;添加
W?E,"z accrual 应计项目;应累算数目
|IzL4>m:; accrual basis 应计制;权责发生制
qk3~]</ accrual basis accounting 应计制会计;权责发生制会计
?f'`b<o accrue 应累算;应计
PHIc7*_ accrued benefit 应累算利益
piIz ff accrued charges 应计费用
SC2LY accrued cumulative preference share dividend 应累算的累积优先股股息
Vraz}JV accrued expenses 应累算费用
Je9Z:s[ accrued interest payable 应付利息;应计未付利息
sg}<() accrued interest receivable 应收利息;应计未收利息
:R:@V#Y accrued right 累算权益
J>#yA0QD2 accruing profit 应累算的利润
%++:
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hslT49m> accumulated profit 累积利润;滚存溢利
u^E0u^ accumulated reserve 累积储备
V?x&\<;, accumulation of surplus income 累积收益盈余
#`%S[)RT acquired assets 既得资产
S[/udA acquisition 收购;购置;取得
$t"QLsk0 acquisition cost 购置成本
#Y-_kQV* acquisition expenses 购置费用
[qkW/qS acquisition of 100% interest 收购全部股权
fB]2"( acquisition of control 取得控制权
xele;)Y acquisition of fixed assets 购置固定资产
0k?]~f acquisition of shell “买壳”
S\t!7Xs%*U acquisition price 收购价
r^rk@W;[ act of God 天灾
%_p]6doF
acting partner 执事合伙人
l,b,U/3R. active market 买卖活跃的市场;交投畅旺的市场;旺市
o(l%k},a active partner 积极参与的合伙人
KV&6v`K/N active trading 交投活跃
)y:))\> actual circulation 实际流通
u0oTqD? actual cost 实际成本
udr|6EjD. actual expenditure 实际开支;实际支出
rZ-< Ryg actual income 实际入息;实际收入;实际收益
9lGa*f) actual market 现货市场
\vV]fX actual price 现货价;实际价格
'IIa,']H actual profit 实际利润
nC??exc actual quotation 实盘;实际价位;实际报价
mA,{E-T actual year basis 按实际年度计算
pMViq0 actuals 实货
`<<9A\Y-f actuarial investigation 精算调查
;ud"1wH actuarial principle 精算原则
tK *y/S actuarial report 精算师报告
|G6'GTwZD Actuarial Society of Hong Kong 香港精算学会
&LB` actuarial valuation 精算师估值
DQV9= actuary 精算师
\?8q&o1=] ad referendum agreement 暂定协议;有待覆核的协定
..'"kX:5 ad valorem duty 从价税;按值征税
$;=?[Cn ad valorem duty system 从价税制
\j wxW6> ad valorem fee 从价费
jHatUez4O ad valorem tariff 从价关税
B]gyj additional allowance 额外免税额
J
n2QvUAZ& additional amount for unexpired risk 未过期风险的额外款额
.Sa=VC?EZ additional assessable profit 补加应评税利润
v6uRzFw
additional assessment 补加评税
wEI?
9 additional commitment 额外承担
u=~`5vA additional commitment vote 额外承担拨款
Q\xDAOEL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W}zq9|p additional dependent parent allowance 供养父母额外免税额
OR+py.vK additional provision 额外拨款
d>zC[]1 additional stamp duty 附加印花税
ze5#6Vzd& additional tax 补加税罚款;补加税款
KXcRm) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
/#eS3`48 adjudged bankrupt 被裁定破产
ScVbo3{m*T adjudicated bankrupt 裁定破产人
| lzcyz adjudication fee 裁定费;评定印花税额手续费;评估契据费
/FPO'} 6i adjudication of bankruptcy 裁定破产;宣告破产
I*cb\eU8Y adjudication of insolvency 裁定无力偿还债务
0xCe6{86 adjusted actual 经调整的实数;调整后的实数
IFa~`Gf [ adjusted current assets 经调整的流动资产;调整后的流动资产
-*T0Cl. adjusted figure 经调整的数字;调整后的数额
T4ugG?B* adjusted liabilities 经调整的负债;调整后的负债
zO$r adjusted loss 经调整的亏损;调整后的亏损
JHZjf7g$k adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
3X ',L*f adjusted profit 经调整的利润;调整后的利润
oGg<s3;UND adjusted surplus 经调整的盈余额;调整后的盈余额
<KCyXU* adjusted value 经调整的价值;调整后的价值
\xC#Zs[< adjustment 调整;修订;理算〔保险〕
uXUuA/O5- adjustment centre 调剂中心
toOdL0hCe adjustment lag 调整过程的时间差距;调整时差
5^ubXA adjustment mechanism 调整机制
tBl(E adjustment of loss 亏损调整
f;,*P,K adjustment process 调整过程;调整程序
_;S~nn adjustment range 调整幅度
?pd/cj^ administered exchange rate 受管制汇率
CMv8n@ry Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b^}U^2S% administration expenses 行政费用
W.D>$R2 administration fee 手续费;行政费
z" ?WT$ administration in bankruptcy 破产管理
.VUnOdI administration order 遗产管理令
m&(qr5>b administrator 管理人;遗产管理人
l4iklg3 administrator of the estate 遗产管理人
psz0q| admission of debt 债项承认书
mC(YO y admission of proof 接纳债权证明
[[';Hi^ advance 放贷款项;垫付款项;预支款项;预付款项
/Q:mUd advance account 暂支帐目;预付款帐户
e$`hRZ%
advance compensation 预付补偿金
.XkVdaX advance from shareholder 股东垫款
7xG~4N<)] advance pending reimbursement 预支以待日后付还
;7H^;+P advanced economy 先进经济体系
^1_[UG advancement 预付;预付财产
#@1( advances warrant 垫款令
3QdCu<eBZ advancing 贷出
QX=x^(M$m adverse balance 逆差
:LdPqFXj adverse exchange 逆汇
4)'U!jSb advertisement addressed to shareholders 在报章刊登的致股东通告
K,U8 vc advice for collection 托收通知书
6P,uy;PJ advice of drawing 提款通知书;汇票通知书
AKk& advice of payment 付款通知
]P>XXE;[ Advisory Committee [Securities and Futures Commission]
a <F2]H=J 谘询委员会〔证券及期货事务监察委员会〕
H ="I=} Advisory Committee on Diversification 经济多元化谘询委员会
}*qj,8-9 affidavit 誓章;遗产申报誓章
*{Z=)k% affidavit of no receipt 述明无收款的誓章
qss)5a/x. affiliate 联号;联营公司;附属公司
~0?B affiliated company 附属公司;联号;联营公司
:l iDoGDi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)24M?R@r affordability 负担能力
uq54+zC African Development Bank [AfDB] 非洲开发银行
DpT$19Q+ after-acquired property 事后取得的财产
fl2XI=[v4 after-hours dealing 市后交易
|pq9i)e& after-tax profit 税后盈利;税后利润;税后溢利
\.Op6ECV9 agency agreement 代理协议
fd>&RbUp agency expenses 代理机构的开支
L$kB(Brw agency fee 代理费
M1*bT@6 Agency Law 《代理法》
%9S0!h\ agent 代理人;承销人
vEGI agent of company 公司代理人
@tD (<*f+ agent's fee 代理人费;经纪费
*BF[thB:a aggregate 总计;总数;总体数字
j},i=v aggregate amount 总款额;总额
_ F|}=^Z` aggregate assets and liabilities 总体资产与负债
G\V*j$}! aggregate at constant price 按固定价格计算的总体数字
nf1 `)tXG aggregate demand 总需求
6Q_A-X3hk aggregate gross position 总持仓量
u-mD" aggregate limit 总限额
S)4p'cUwq aggregate of salaries tax 合计薪俸税
(vchZn# aggregate performance 总体表现;总体业绩
+PKsiUJ| aggregate supply 总体供应
Y|
ch ; aggregate surplus 总盈余
,j.bdlI# aggregate total 整体总额
x7G*xHJ aggregate value 总值;合计价值
dB0
UZirb aggregated basis 合计基准
've[Mx aggregated net chargeable income 合计应课税入息实额
D&~%w! aggregation 合并计算;合计;总和
@';.$ aggregation of incomes of husband and wife 夫妇入息合并计算
ha 2=O aggregation of property 财产的总和
b`=g#B| agio 差价;贴水
!H9^j6| 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》
,_,*I/o>B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r`h".=oD 《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》
4udj"-V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v7`{6Pf_$ 《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》
j|!t3}(( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8]R{5RGy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>s0![c oz agreement for a settlement 授产协议
#h4FLF_w agreement for assignment 转让协议
O7uCTB+ agreement for sale 售卖协议;买卖协议
jiLJiYMg agreement for sale and purchase 买卖协议
?#z<<FR agreement for the payment of interest 支付利息协议
+"=ydF.9 agreement for the repayment of money 还款协议
4i^WE;|s agreement of reinsurance 再保险协议
(+/d*4 Agricultural Bank of China 中国农业银行
)4c?BCgy air passenger departure tax 飞机乘客离境税
ecQ,DOX|b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d)acWF\ airport tax 机场税
k6RVP:V alcohol duty 酒精税
N#t`ZC&m' alienation 让与;让渡;转让
:Q@/F;Z? alimony 生活费;赡养费
-V[x
q All Ordinaries Index [AOI] 所有普通股指数
R<{Vgy all risks 全险;综合险
_nxH;Za All Sales Record for Stock Market 《股票市场成交报告》
oM
Z94,3 Allied Capital Resources Limited 新联财务有限公司
Q>rr?L` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0\B{~1(^ allocation letter 拨款信件
%b4tyX:N0 allocation of fund 分配款项;预留款项
5$cjCjY allocation of profit 利润分配;溢利分配
#Nco|v allocation warrant 拨款令
`.3@Ki~$# allotment 分配;配股
;B[(~LCyT allotment notice 股份配售通知;配股通知
YhS_ ,3E allotment of shares 股份分配
N2duhI6 allowable 可获宽免;免税的
8UqH"^9.Q7 allowable business loss 可扣除的营业亏损
n\JI7A} allowable expenses 可扣税的支出
;+6><O!G allowance 免税额;津贴;备抵;准备金
G'PZ=+!XO/ allowance for debts 债项的免税额
NVsaV;u allowance for depreciation by wear and tear 耗损折旧免税额
$u yx allowance for funeral expenses 殡殓费的免税额
TB+k[UxB allowance for inflation 为通货膨胀而预留的款项;通胀准备金
=y)K er allowance for repairs and outgoings 修葺及支出方面的免税额
P*~
vWYH9 allowance to debtor 给债务人的津贴
4nh=Dq[ alteration of capital 资本更改
" r o'? alternate trustee 候补受托人
ctLNzJes% amalgamation 合并
[(5.? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[wnp]'+! ambit of charges 征税范围;收费范围
q^Oj/ws amended valuation 经修订的估值
g<.Is
V American Commodities Exchange 美国商品交易所
#RaqNu American Express Bank Limited 美国运通银行
,$>l[G;Bm American Stock Exchange 美国证券交易所
g,]m8%GHE amortization 摊销
HK~SD:d amount due from banks 存放银行同业的款项
LbRQjwc]W amount due from banks abroad 存放海外银行同业的款项
vB{iw}Hi! amount due from holding companies 控股公司欠款
NlKVl~_ C amount due from local banks 存放本港银行同业的款项
U&Vu%+B amount due to banks 银行同业的存款
qIsf!1I? amount due to banks abroad 海外银行同业的存款
*vuI'EbM amount due to holding companies 控股公司存款
s8>y&b. amount due to local banks 本港银行同业的存款
z8JW iRn amount due to outport banks 外埠银行同业的存款
]S[?tn amount for note issue 发行纸币的款额
:/$WeAg amount of bond 担保契据的款额
s-PS]l@ amount of consideration 代价款额
kmc"`Ogotw amount of contribution 供款数额
:-JryiI amount of indebtedness 负债款额
}l[e@6r F amount of principal of the loan 贷款本金额
!U m9ceK amount of rates chargeable 应征差饷数额
2bG3&G amount of share capital 股本额
#fns3=/H amount of sums assured 承保款额
1Kk6nUIN amount of variation 变动幅度
?Y,^Moc: amount of vote 拨款数额
HdB>CVuh amount payable 应付款额
}^&f { amount receivable 应收款额
tzIP4CR~F& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m}s.a.x analysis 分析
UF#!6"C@ ancillary risk 附属风险
ID,_0b annual account 周年帐目;周年帐目报表;年度决算;年结
Bps%>P~. annual accounting date 年结日期
TEd5&Z annual allowance 每年免税额;年积金;年度津贴;年津
;<m`mb4x[ annual balance 年度余额
#O\as~- annual disposable income 每年可动用收入
.7gh2K annual estimates 周年预算
vB_3lAJt@ annual fee 年费
d-+jb<C& annual general meeting 周年大会
~h; annual growth rate 年增率;每年增长率
PRaVe,5a annual long-term supplement 长期个案每年补助金
?{B5gaU9F annual pensionable emolument 可供计算退休金的年薪
4Zwbu annual report 年报
Q'Osw" Annual Report on the Consumer Price Index 《消费物价指数年报》
Xi[]8o annual return 周年报表;周年申报表;每年报税表格
7KhS{w6 Annual Return Rules 《周年报表规则》
; /K6U annual review of consumer prices 每年消费物价回顾
v>B412l annual roll-forward basis 逐年延展方式
|y eQz annual salary 年薪
pQ:^ ziwa3 annual statement 年度报表;年度决算表
Jl`^`Yv Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6Uk+a=Ar annuitant 年金受益人
|zpy!X 3 annuity 年金
"N6HX* annuity contract 年金合约
aPEI_P+Ls annuity on human life 人寿年金
`7:uc@ antecedent debt 先前的债项
=N\; ?eF( ante-dated cheque 倒填日期支票
:1j8!R5 anticipated expenditure 预期开支
9>S)*lU&s anticipated net profit 预期纯利
5buW\_G) anticipated revenue 预期收入
yef\Y3X anti-inflation measure 反通货膨胀措施
:QGo
-,6- anti-inflationary stance 反通货膨胀立场
{&IB[Y6 apparent deficit 表面赤字
(!5Ta7X apparent financial solvency 表面偿债能力
EpMxq7* apparent partner 表面合伙人
d,98W=7 application for personal assessment 个人入息课税申请书
+yWD>PY( application of fund 资金应用
<Q9l'u]3$c application to release as liquidator and to destruct the books of accounts and documents
'QT~o-U 申请免除清盘人职务及毁灭帐簿与文件
<7\j\` appointed actuary 委任精算师
w_Slg&S appointed auditor 委任核数师;委任审计师
y&,|+h appointed trustee 委任的受托人
nZ(]WPIN" appointer 委任人
1~L;S apportioned pro rata 按比例分摊
xyk%\&"7 apportionment 分配;分摊
?IHt T3'Rt Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[:cD apportionment formula 分摊方程式
M8X6!"B$Y apportionment of estate duty 遗产税的分摊
U+x^!{[/ appraisal 估价;评估
JVX)>2&$ appreciable growth 可观增长
h2Nt@ appreciable impact 显着影响
4@{cK| appreciable increase 可观增长
Qq`S=:}~x appreciation 增值;升值
}h45j84) appreciation against other currencies 相对其他货币升值
)-)rL@s. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=6Ok4Z appreciation tax 增值税
V&nB*U&s" appropriation 拨款;拨用;拨付
I 0~'z f appropriation account 拨款帐目
W-s 6+DY Appropriation Bill 拨款法案
l[$GOLeS appropriation-in-aid system 补助拨款办法
-K=.A*} approved assets 核准资产
QX<n^W approved basket stock 认可一篮子证券
{fACfSW6 approved budget 核准预算
r{R<J?Y approved charitable donation 认可慈善捐款
wBXa;. approved charitable institution 认可慈善机构
agx8 *x approved currency 核准货币;认可货币
FprdP*/ approved estimates 核准预算
}S uj=oFp approved estimates of expenditure 核准开支预算
f%o[eW# approved overseas insurer 核准海外保险人
:6nD "5( approved overseas trust company 核准海外信托公司
6^LXctW. approved pooled investment fund 核准汇集投资基金
%(W&(eN approved provident fund scheme 认可公积金计划
Hh^ "c} approved provision 核准拨款
D wJ^ W&* approved redeemable share 核准可赎回股份
g D6S%O approved regional stock 认可地区性证券
f-|?He4O] approved retirement scheme 认可退休金计划
uAA2G\3 approved subordinated loan 核准附属贷款
d*d:-f~q arbitrage 套戥;套汇;套利
LRu,_2" arbitrageur 套戥者;套汇者
x!_5/ arbitrary amount 临时款项
&<e18L7a arrangement 措施;安排;协定
$M)i]ekm arrears 欠款
R BHDfm'~7 arrears of pay 欠付薪酬
}( F:U# arrears of revenue 逾期未收税款;逾期未收的帐项
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kb articles of association 组织章程;组织细则;组织章程细则
(a_bU5) Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
*ai~!TR ascertainment of profit 确定利润
Q0R05* "Asia Clear" “亚洲结算系统”
:1*E5pX0n Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%jjPs. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9?,i+\)qK@ Asian Development Fund [ADF] 亚洲发展基金
+ kKanm[!v Asian dollar bond 亚洲美元债券
D ;> 7y}\ Asian dollar market 亚洲美元市场
Sxq@W8W Asian dollar rate 亚洲美元利率
MTtx|L\4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>g{&Qx`& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2/4zg asked price 沽盘;喊价;索价;卖方报价
RlL]p`g assessable income 应评税入息
(SRY(q assessable loss 应评税亏损
2V)+ba|+ assessable profit 应评税利润
}"T Q\v$ assessable value 应评税值
(s;W>,~q assessed profit 估定利润
\lQ3j8U assessed value 经评估价值
dB_0B. assessment 评税;评定;估价;评税单
Q[#}Oh6$ assessment number 评税编号;估价编号
^yPZ$Q assessment of additional tax 补加税评税
X+]>pA assessment of performance 业绩评估;实绩评价
P$U"y/ Assessor 评税主任
T<0 r, asset price bubbles 资产价格泡沫
3Qe|'E,U asset-backed securities 具资产保证的证券
Kz42AC assets accretion 资产增值
jV}8VK*`+ assets and liabilities 资产与负债
U)8yd,qG[% assets betterment statement 资产递增表;资产改进表
+Xs E assets lending 实物放款;有抵押贷款
~wDXjn"U& assets of the company passing on the death 死者去世时转移的公司资产
z+yq%O assets pledged as security for liabilities 用作负债抵押的资产
\+V"JIStUj assets portfolio 资产投资组合
Vr},+Rj assets price 资产价格
8+[Vo_] assets quality 资产质素
!0@4*>n assets realization 资产变现
&qS%~h%2 assets refinancing arrangement 资产再集资安排
=Mx"+/Yo* assets securitization 资产证券化
)7*'r@ assets situated outside Hong Kong 在香港以外地方的资产
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