A:
=Zb"T5E A share A股;甲类股份
Vf,~MG abatement of tax 减税;减扣免税额
h2/1S{/n] ABN AMRO Bank N.V. 荷兰银行
(-Ct!aW| above-the-line expenditure 线上项目支出;经常预算支出
L9unhx above-the-line receipt 线上项目收入;经常预算收入
9^
*ZH1 ABSA Asia Limited 南非联合亚洲有限公司
~a8G 5M absolute change 绝对数值变更
5S-o
2a absolute expenditure 实际开支
YL&b9e4 absolute guideline figure 绝对准则数字
1UA~J|&gi^ absolute interest 绝对权益
+v[$lh+ absolute order of discharge 绝对破产解除令
\Q?|gfJH absolute profit margin 绝对利润幅度
M\.T 0M_ absolute value 实值;绝对值
[nPzhXs absolutely vested interest 绝对既得权益
h7W%}6Cqkw absorbed cost 已吸收成本;已分摊成本
f'i8Mm4IL absorption 吸收;分摊;合并
=Q=&Ucf_ absorption rate 吸收率;摊配率;分摊率
g`5`KU| ACB Finance Limited 亚洲商业财务有限公司
Uc4L|: acceptable form of reciprocity 合理的互惠条件
GZhfA ;O, acceptable rate 适当利率;适当汇率
d;jJe0pH acceptance agreement 承兑协议
}^Ua acceptance for honour 参加承兑
<{z3p:\ acceptor 承兑人;接受人;受票人
d`],l\oC acceptor for honour 参加承兑人
j@?[vi accident insurance 意外保险
M@2Qn-I Accident Insurance Association of Hong Kong 香港意外保险公会
RzY`^A6G6 accident insurance scheme 意外保险计划
84oW accident year basis 意外年度基准
o|*| accommodation 通融;贷款
m9<[bEO<$ accommodation bill 通融票据;空头票据
7s fuju( accommodation party 汇票代发人
Ag-?6v account balance 帐户余额;帐户结余
'B<qG<> account book 帐簿
m5;[,He account collected in advance 预收款项
{@K2WB account current book 往来帐簿
Sc"4%L account of after-acquired property 事后取得的财产报告
vL=--# account of defaulter 拖欠帐目
D@b<}J>0' account payable 应付帐款
T~~$=vP9 account payee only [A/C payee only] 只可转帐;存入收款人帐户
`Py=
?[cD account receivable 应收帐款
3_eml\CY account receivable report 应收帐款报表
A7,$y!D account statement 结单;帐单;会计财务报表
>~wk account title 帐户名称;会计科目
n.qxxzEN accountant's report 会计师报告
Z"%O&O Accountant's Report Rules 会计师报告规则
;R|#ae@ accounting and auditing procedure 会计与审计程序;会计与核数程序
~:b:_ 5" Accounting Arrangements 《会计安排》
$8T|r+< accounting basis 会计基础
r dG2| Tp accounting by Official Receiver 破产管理署署长呈交的帐目
<iprPk Accounting Circular 《会计通告》
=&*QT&e accounting class 会计类别
qL;T&h accounting date 记帐日期;会计结算日期
`=l{kBZT| accounting for money 款项核算
.lF\b A| Accounting Officer 会计主任
=wR]X*Pan accounting period 会计报告期;会计期
GqD!W8+ accounting policy 会计政策;会计方针
Lvj5<4h; accounting practice 会计惯例
m<'xlF accounting principle 会计准则
Md?bAMnG+} accounting record 会计记录
_kY[8e5 accounting report 会计报告
't%%hw-m} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%WT:RT_ Accounting Society of China 中国会计学会
qfH~h g accounting statement 会计报表
Gx* 0$4xJ3 accounting system 会计制度;会计系统
[.Wt,zrE accounting transaction 会计事项;帐务交易
1
GHgwT accounting treatment 会计处理
.fh?=B[o# accounting year 会计年度
M^JZ]W( accretion 增值;添加
dVGUhXN6 accrual 应计项目;应累算数目
,t&-`U]AX accrual basis 应计制;权责发生制
~md|k accrual basis accounting 应计制会计;权责发生制会计
^FMa8;'o accrue 应累算;应计
w{O3P"N2 accrued benefit 应累算利益
]3y5b9DuW accrued charges 应计费用
|tJ%:`DGw accrued cumulative preference share dividend 应累算的累积优先股股息
#`L}. accrued expenses 应累算费用
&eS70hq accrued interest payable 应付利息;应计未付利息
6'*Uo:] accrued interest receivable 应收利息;应计未收利息
F#bo4'&>@ accrued right 累算权益
68GGS`& accruing profit 应累算的利润
dUtIAh-j accumulated fiscal reserve 累积财政储备
-Tkd@ accumulated profit 累积利润;滚存溢利
XQY&4tK accumulated reserve 累积储备
@]"9EW
0 accumulation of surplus income 累积收益盈余
lgqL)^8A acquired assets 既得资产
"PScM9) \ acquisition 收购;购置;取得
<W%Z_d&Xv acquisition cost 购置成本
PXu<4VF acquisition expenses 购置费用
GGL4<P7 acquisition of 100% interest 收购全部股权
Hi"
n GH acquisition of control 取得控制权
5 /jY=/0.a acquisition of fixed assets 购置固定资产
8EEQV} 4 acquisition of shell “买壳”
IS4K$Ac. acquisition price 收购价
59Q Q_#> act of God 天灾
32|L
$o acting partner 执事合伙人
o3=S<|V active market 买卖活跃的市场;交投畅旺的市场;旺市
ow$l!8 active partner 积极参与的合伙人
;AB ,:* active trading 交投活跃
rJQ|Oi&1i actual circulation 实际流通
GJt9hDM$0 actual cost 实际成本
yxUVM`.~ actual expenditure 实际开支;实际支出
q[+:t actual income 实际入息;实际收入;实际收益
<H@!Xw; actual market 现货市场
x&/Syb actual price 现货价;实际价格
$,zM99 actual profit 实际利润
kDP^[V
P+ actual quotation 实盘;实际价位;实际报价
5{/Pn%5 actual year basis 按实际年度计算
.-~%w actuals 实货
YJvT
p~ actuarial investigation 精算调查
-&D6w9w actuarial principle 精算原则
V//q$/&8( actuarial report 精算师报告
j~f 7WJ Actuarial Society of Hong Kong 香港精算学会
d#:J\2V"R actuarial valuation 精算师估值
SWO!E actuary 精算师
2|>wY% ad referendum agreement 暂定协议;有待覆核的协定
yx;R#8;b. ad valorem duty 从价税;按值征税
@%G"i:HZ& ad valorem duty system 从价税制
`/ReJj&~ ad valorem fee 从价费
uWtS83i ad valorem tariff 从价关税
)[X!/KR90 additional allowance 额外免税额
)bU")
additional amount for unexpired risk 未过期风险的额外款额
)0d".Q|v4 additional assessable profit 补加应评税利润
+pViHOJu&V additional assessment 补加评税
r_sl~^* : additional commitment 额外承担
7^ {hn_%; additional commitment vote 额外承担拨款
#I~dv{RX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dB)hW'J? additional dependent parent allowance 供养父母额外免税额
;~$ $WU additional provision 额外拨款
7:q-NzE\6 additional stamp duty 附加印花税
Or)c*.|\ additional tax 补加税罚款;补加税款
+Qb/:xQu Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
*xTquV$ adjudged bankrupt 被裁定破产
JU1; /3( adjudicated bankrupt 裁定破产人
:BxYaAVt^ adjudication fee 裁定费;评定印花税额手续费;评估契据费
ZLX`[ adjudication of bankruptcy 裁定破产;宣告破产
Ns8NaD adjudication of insolvency 裁定无力偿还债务
|8{iIvi/ adjusted actual 经调整的实数;调整后的实数
FH(+7Lz4; adjusted current assets 经调整的流动资产;调整后的流动资产
/_\W*@ E adjusted figure 经调整的数字;调整后的数额
9+Bq00-Z$ adjusted liabilities 经调整的负债;调整后的负债
Prx s2 i 8 adjusted loss 经调整的亏损;调整后的亏损
kR?n%`&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
7tKft adjusted profit 经调整的利润;调整后的利润
\1'R}B@; adjusted surplus 经调整的盈余额;调整后的盈余额
I>~BkR+u%o adjusted value 经调整的价值;调整后的价值
7:E#c"S
q adjustment 调整;修订;理算〔保险〕
6Q.whV%y adjustment centre 调剂中心
[m[~A|S adjustment lag 调整过程的时间差距;调整时差
Dx*oSP.qX adjustment mechanism 调整机制
GJfNO- adjustment of loss 亏损调整
^l9
*h adjustment process 调整过程;调整程序
jV&W[xKa adjustment range 调整幅度
E?D{/k,zZ administered exchange rate 受管制汇率
-"9)c^KVx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
']e4! administration expenses 行政费用
xm,yqM!0A administration fee 手续费;行政费
:?6$}GcW administration in bankruptcy 破产管理
v+o3r]Y6 administration order 遗产管理令
> BCX%<& administrator 管理人;遗产管理人
grAL4 administrator of the estate 遗产管理人
r74w[6( admission of debt 债项承认书
s(Bi&C\ admission of proof 接纳债权证明
>M85xjXP advance 放贷款项;垫付款项;预支款项;预付款项
7gmMqz"z(> advance account 暂支帐目;预付款帐户
sc>)X{eb advance compensation 预付补偿金
u`,R0=<4 advance from shareholder 股东垫款
A_U0HVx_ advance pending reimbursement 预支以待日后付还
K
:ptfD advanced economy 先进经济体系
Bin&:%|9? advancement 预付;预付财产
3"D00~ advances warrant 垫款令
x+`3G. advancing 贷出
R:x04!} adverse balance 逆差
[;8fL adverse exchange 逆汇
Xb
1 ^Oj advertisement addressed to shareholders 在报章刊登的致股东通告
y s6"Q[B advice for collection 托收通知书
?+o7Y1 k, advice of drawing 提款通知书;汇票通知书
8^i,M^f^{ advice of payment 付款通知
S9055`v5 Advisory Committee [Securities and Futures Commission]
^qr[?ky]& 谘询委员会〔证券及期货事务监察委员会〕
tO3B_zC Advisory Committee on Diversification 经济多元化谘询委员会
98nLj9 affidavit 誓章;遗产申报誓章
Q_Squuk affidavit of no receipt 述明无收款的誓章
GQxJ (f affiliate 联号;联营公司;附属公司
0Hf-~6 affiliated company 附属公司;联号;联营公司
481u1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
PP|xIAc affordability 负担能力
>m{-&1Tx African Development Bank [AfDB] 非洲开发银行
vA~hkkj{ after-acquired property 事后取得的财产
R$`T"C" after-hours dealing 市后交易
A1T;9`E after-tax profit 税后盈利;税后利润;税后溢利
sJ()ItU5i agency agreement 代理协议
~3]8f0^%m agency expenses 代理机构的开支
~h|L;E" agency fee 代理费
B%;+8] Agency Law 《代理法》
Yr0i9Qow agent 代理人;承销人
P"<ad
kr agent of company 公司代理人
H8k| >4 agent's fee 代理人费;经纪费
.W:], 5e aggregate 总计;总数;总体数字
<rxem(PPu aggregate amount 总款额;总额
1H@F>}DP aggregate assets and liabilities 总体资产与负债
$R36`wk aggregate at constant price 按固定价格计算的总体数字
CMUphS-KE aggregate demand 总需求
`&JA7UD> aggregate gross position 总持仓量
Py<vN! aggregate limit 总限额
<-7Ha_# aggregate of salaries tax 合计薪俸税
x9s`H) aggregate performance 总体表现;总体业绩
J3^Ir [ aggregate supply 总体供应
xF0*q aggregate surplus 总盈余
+Q&@2 oY" aggregate total 整体总额
u:?RdB}B_@ aggregate value 总值;合计价值
]xs\,}I% aggregated basis 合计基准
mz'8
aggregated net chargeable income 合计应课税入息实额
n&&y\?n aggregation 合并计算;合计;总和
?id^v 7d aggregation of incomes of husband and wife 夫妇入息合并计算
]TN}`] aggregation of property 财产的总和
Q&{5.}L agio 差价;贴水
uS.a9
Q( Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'iK*#b8l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
CKgyv%T5m: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
.<hv&t
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l>q.BG 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
V^5 t~)#46 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Cvy;O~) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]UTP~2N agreement for a settlement 授产协议
Rvo<ISp agreement for assignment 转让协议
<{j9|mt agreement for sale 售卖协议;买卖协议
L1K_|X agreement for sale and purchase 买卖协议
|3@]5f& agreement for the payment of interest 支付利息协议
'KG`{K$ agreement for the repayment of money 还款协议
B9\o:eY agreement of reinsurance 再保险协议
vS<e/e+ Agricultural Bank of China 中国农业银行
2YQ$hL ~ air passenger departure tax 飞机乘客离境税
#{sb>^BF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I`1=VC]^8 airport tax 机场税
\02e
zG alcohol duty 酒精税
euK!JZ alienation 让与;让渡;转让
K*[wr@)u alimony 生活费;赡养费
;rbn/6 All Ordinaries Index [AOI] 所有普通股指数
1Btf)y' all risks 全险;综合险
qI:wm= All Sales Record for Stock Market 《股票市场成交报告》
Stpho4+/y Allied Capital Resources Limited 新联财务有限公司
) 'KHUa9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Uy=eHwU?J allocation letter 拨款信件
q~lW allocation of fund 分配款项;预留款项
<u\G&cd_tA allocation of profit 利润分配;溢利分配
ZO^+KE" allocation warrant 拨款令
#^Y-*vf2 allotment 分配;配股
E u allotment notice 股份配售通知;配股通知
'@bA_F( allotment of shares 股份分配
zvWQ&?&o2 allowable 可获宽免;免税的
38^_(N allowable business loss 可扣除的营业亏损
G#>X~qk() allowable expenses 可扣税的支出
h Bw~l?G allowance 免税额;津贴;备抵;准备金
0Jrk(k! allowance for debts 债项的免税额
TB\CSXb allowance for depreciation by wear and tear 耗损折旧免税额
.X9^ A,9 allowance for funeral expenses 殡殓费的免税额
F9" K allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Qfi5fp=f allowance for repairs and outgoings 修葺及支出方面的免税额
^4:= b allowance to debtor 给债务人的津贴
|v&&%>A2 alteration of capital 资本更改
HN! l-z alternate trustee 候补受托人
s+11) ~ amalgamation 合并
}, H,ky ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]]4E)j8 ambit of charges 征税范围;收费范围
B~IOM amended valuation 经修订的估值
wv$=0zF American Commodities Exchange 美国商品交易所
%;S5_K, American Express Bank Limited 美国运通银行
gg9W7%t/ American Stock Exchange 美国证券交易所
}sZ]SE amortization 摊销
l=yO]a\QZ amount due from banks 存放银行同业的款项
A(B2XBS!? amount due from banks abroad 存放海外银行同业的款项
as8<c4:v amount due from holding companies 控股公司欠款
2},}R'aR amount due from local banks 存放本港银行同业的款项
H#D=vx' amount due to banks 银行同业的存款
I{$|Ed1 amount due to banks abroad 海外银行同业的存款
_ U\vHa$# amount due to holding companies 控股公司存款
bH&H\ Mx_k amount due to local banks 本港银行同业的存款
6SwHl_2% amount due to outport banks 外埠银行同业的存款
zob-z==' amount for note issue 发行纸币的款额
lbY>R@5 amount of bond 担保契据的款额
V SxLBwXf amount of consideration 代价款额
.:0nK
bW amount of contribution 供款数额
6Jm4?ex amount of indebtedness 负债款额
A`KTm( amount of principal of the loan 贷款本金额
y? g7sLDc amount of rates chargeable 应征差饷数额
li[g =A,
amount of share capital 股本额
aw`mB,5U amount of sums assured 承保款额
]!QeJ'BLM amount of variation 变动幅度
O-k(5Zb amount of vote 拨款数额
%rsW:nl amount payable 应付款额
uIu0"pv`x amount receivable 应收款额
@`{UiTNX` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
> jcNo3S analysis 分析
=uH`EkY: ancillary risk 附属风险
x]:mc%4-Z annual account 周年帐目;周年帐目报表;年度决算;年结
dNR4h annual accounting date 年结日期
G2rvi=8= annual allowance 每年免税额;年积金;年度津贴;年津
[T|~Kh%# annual balance 年度余额
PHoW|K_e annual disposable income 每年可动用收入
J_,y?}.e3 annual estimates 周年预算
8K qv)FjB
annual fee 年费
VybiuP annual general meeting 周年大会
& 3gni4@@ annual growth rate 年增率;每年增长率
83h6>D b annual long-term supplement 长期个案每年补助金
I4$a#; annual pensionable emolument 可供计算退休金的年薪
)}R0'QGd annual report 年报
2Y,s58F Annual Report on the Consumer Price Index 《消费物价指数年报》
g7F>o76M annual return 周年报表;周年申报表;每年报税表格
w-1CA{"i7 Annual Return Rules 《周年报表规则》
i^8Zp;O"f annual review of consumer prices 每年消费物价回顾
c{[d@jtO annual roll-forward basis 逐年延展方式
iL(E`_I< annual salary 年薪
e&:fzO<~I annual statement 年度报表;年度决算表
+XQ6KG& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
#f[yp=uI: annuitant 年金受益人
QS!b]a3 annuity 年金
yF*JzE 7, annuity contract 年金合约
Z7(hW,60 annuity on human life 人寿年金
g+f{I'j antecedent debt 先前的债项
FKaY w ante-dated cheque 倒填日期支票
]}9EBf anticipated expenditure 预期开支
iU &V}p anticipated net profit 预期纯利
:%Bo)0a9 anticipated revenue 预期收入
X(8]9 anti-inflation measure 反通货膨胀措施
2/GH5b( anti-inflationary stance 反通货膨胀立场
4CDmq[AVS[ apparent deficit 表面赤字
Qr/?tMALc apparent financial solvency 表面偿债能力
0Y\u,\GrxW apparent partner 表面合伙人
.w0? application for personal assessment 个人入息课税申请书
=U:iR application of fund 资金应用
#xO`k1W. application to release as liquidator and to destruct the books of accounts and documents
}MoCUN)I 申请免除清盘人职务及毁灭帐簿与文件
E\QSU88^ appointed actuary 委任精算师
HLS^Ga,( appointed auditor 委任核数师;委任审计师
!nu#r$K( appointed trustee 委任的受托人
' _N > appointer 委任人
)/BKN` , apportioned pro rata 按比例分摊
i'a M#4V apportionment 分配;分摊
9J<KR#M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4X^0:.bT& apportionment formula 分摊方程式
NY_Oo!)3 apportionment of estate duty 遗产税的分摊
{r Gx*<e appraisal 估价;评估
xH92=t-w appreciable growth 可观增长
1@/+ c appreciable impact 显着影响
0-=QQOART\ appreciable increase 可观增长
4kx#=MLt appreciation 增值;升值
1j}o.0\ appreciation against other currencies 相对其他货币升值
(A1 !)c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}ts?ZR^V, appreciation tax 增值税
7UMsKE- appropriation 拨款;拨用;拨付
e Q0bx& appropriation account 拨款帐目
?L_#AdK Appropriation Bill 拨款法案
*FO']D appropriation-in-aid system 补助拨款办法
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