A:
W;oU +z^t$ A share A股;甲类股份
4B8S e abatement of tax 减税;减扣免税额
Y:!/4GF ABN AMRO Bank N.V. 荷兰银行
]VG84bFm above-the-line expenditure 线上项目支出;经常预算支出
K1/gJ9+(\ above-the-line receipt 线上项目收入;经常预算收入
{&}/p-S ABSA Asia Limited 南非联合亚洲有限公司
T19rbL_ absolute change 绝对数值变更
e(=~K@m absolute expenditure 实际开支
QB3d7e)8> absolute guideline figure 绝对准则数字
}d3N`TT absolute interest 绝对权益
t#pqXY/;D absolute order of discharge 绝对破产解除令
-8Jl4F , absolute profit margin 绝对利润幅度
.1}rzh}8 absolute value 实值;绝对值
!E{GcK absolutely vested interest 绝对既得权益
|Iok(0V absorbed cost 已吸收成本;已分摊成本
{I9N6BQ& absorption 吸收;分摊;合并
7hF,gl5 absorption rate 吸收率;摊配率;分摊率
akvwApn5 ACB Finance Limited 亚洲商业财务有限公司
W^d4/] acceptable form of reciprocity 合理的互惠条件
g t^]32$ acceptable rate 适当利率;适当汇率
2VV[*QI acceptance agreement 承兑协议
$mI:Im`s acceptance for honour 参加承兑
T5dUJR2k$ acceptor 承兑人;接受人;受票人
$dZ>bXUw: acceptor for honour 参加承兑人
&. =}g] accident insurance 意外保险
Z"n'/S:q Accident Insurance Association of Hong Kong 香港意外保险公会
/pIb@:Y1? accident insurance scheme 意外保险计划
<qq'h accident year basis 意外年度基准
UC+7-y, accommodation 通融;贷款
VU`z|nBW@ accommodation bill 通融票据;空头票据
mzV"G>,o accommodation party 汇票代发人
/,Dwu?Lcqp account balance 帐户余额;帐户结余
uVq5fT`B account book 帐簿
V3 _b! account collected in advance 预收款项
Q3Z%a|3W account current book 往来帐簿
~ACP%QM= account of after-acquired property 事后取得的财产报告
SGBVR ^ account of defaulter 拖欠帐目
I*:qGr+ WJ account payable 应付帐款
Ck3QrfM account payee only [A/C payee only] 只可转帐;存入收款人帐户
3Zaq#uA account receivable 应收帐款
])QO% account receivable report 应收帐款报表
jV4hxuc$ account statement 结单;帐单;会计财务报表
VM!-I8t account title 帐户名称;会计科目
+Y5(hjE accountant's report 会计师报告
BA1MGh Accountant's Report Rules 会计师报告规则
GcZM+ c accounting and auditing procedure 会计与审计程序;会计与核数程序
l~fh_IV1 Accounting Arrangements 《会计安排》
}c35FM, accounting basis 会计基础
_z<Y#mik accounting by Official Receiver 破产管理署署长呈交的帐目
UVT>7 Accounting Circular 《会计通告》
$(KIB82& accounting class 会计类别
M2;%1^ accounting date 记帐日期;会计结算日期
Esz1uty accounting for money 款项核算
2;%#C!TG; Accounting Officer 会计主任
`CAG8D accounting period 会计报告期;会计期
Y/^[qD accounting policy 会计政策;会计方针
|.Nr.4Yp accounting practice 会计惯例
RP~vB#} accounting principle 会计准则
1#>&p%P! accounting record 会计记录
rq<`(V'2 accounting report 会计报告
/63W\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nIV.9#~& Accounting Society of China 中国会计学会
;w+:8<mM}a accounting statement 会计报表
W>}Qer4 accounting system 会计制度;会计系统
.K|P& accounting transaction 会计事项;帐务交易
W$ JY M3! accounting treatment 会计处理
u\()E|?p accounting year 会计年度
ERfd7V<c> accretion 增值;添加
VMxYZkMNd_ accrual 应计项目;应累算数目
C!ZI&cD9
accrual basis 应计制;权责发生制
9feD!0A accrual basis accounting 应计制会计;权责发生制会计
;OQ'B=uK accrue 应累算;应计
& %N(kyp accrued benefit 应累算利益
Pn'`Q S? accrued charges 应计费用
vx\nr8'k accrued cumulative preference share dividend 应累算的累积优先股股息
y3={NB+ accrued expenses 应累算费用
eW%L$I accrued interest payable 应付利息;应计未付利息
_&; ZmNNhc accrued interest receivable 应收利息;应计未收利息
[^?13xMb accrued right 累算权益
"xD}6(NL(r accruing profit 应累算的利润
4NpHX+=P accumulated fiscal reserve 累积财政储备
T>\nWancQM accumulated profit 累积利润;滚存溢利
%PQldPL8 accumulated reserve 累积储备
H_%d3 RI accumulation of surplus income 累积收益盈余
[<D+pqh acquired assets 既得资产
$:f.Krj acquisition 收购;购置;取得
Q7CwQi acquisition cost 购置成本
6-*~t8 acquisition expenses 购置费用
eZ@Gu
acquisition of 100% interest 收购全部股权
9nng}em>. acquisition of control 取得控制权
?vZWUWa acquisition of fixed assets 购置固定资产
vQ:x%=] acquisition of shell “买壳”
S}zC3 acquisition price 收购价
$"Y3mD}?L act of God 天灾
2UU2Vm_6 acting partner 执事合伙人
+Fk4{p active market 买卖活跃的市场;交投畅旺的市场;旺市
C+/Eqq^( active partner 积极参与的合伙人
n!UMU ^ active trading 交投活跃
8`:M\* actual circulation 实际流通
I$aXnd6) actual cost 实际成本
#'J~Xk actual expenditure 实际开支;实际支出
Qy{NS.T actual income 实际入息;实际收入;实际收益
wD<vg3e[H actual market 现货市场
]~?S~l% actual price 现货价;实际价格
5"1!p3`\D{ actual profit 实际利润
/yx=7< actual quotation 实盘;实际价位;实际报价
Jq#[uX actual year basis 按实际年度计算
8_"3Yb`f actuals 实货
'is,^q:@ actuarial investigation 精算调查
J*}VV9H actuarial principle 精算原则
i'Y-V]-> actuarial report 精算师报告
r@|R-Binz Actuarial Society of Hong Kong 香港精算学会
T1lXYhAWS actuarial valuation 精算师估值
^D9
/ actuary 精算师
i'M^ez)u ad referendum agreement 暂定协议;有待覆核的协定
nHI(V-E2:H ad valorem duty 从价税;按值征税
`[X6#`< ad valorem duty system 从价税制
rU;
g0'4e ad valorem fee 从价费
8'3"uv ad valorem tariff 从价关税
k!Vn4?B"k additional allowance 额外免税额
)2)Zz +< additional amount for unexpired risk 未过期风险的额外款额
~J%R-{U9 additional assessable profit 补加应评税利润
|tG05 +M additional assessment 补加评税
D4AEZgC F, additional commitment 额外承担
IgLVn<5n additional commitment vote 额外承担拨款
nped additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lN);~|IOv7 additional dependent parent allowance 供养父母额外免税额
PASuf.U$" additional provision 额外拨款
H!Wis3S3G additional stamp duty 附加印花税
nA>*IU[ additional tax 补加税罚款;补加税款
p:Iw%eZ: Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Bp&6x;MJf adjudged bankrupt 被裁定破产
Xf6fH O adjudicated bankrupt 裁定破产人
(})]H:W7 adjudication fee 裁定费;评定印花税额手续费;评估契据费
{G Ub'J adjudication of bankruptcy 裁定破产;宣告破产
{VBR/M(q adjudication of insolvency 裁定无力偿还债务
j?=V tVP adjusted actual 经调整的实数;调整后的实数
H9sZR>(^ adjusted current assets 经调整的流动资产;调整后的流动资产
$b4*/vMr adjusted figure 经调整的数字;调整后的数额
cE^kpnVq|< adjusted liabilities 经调整的负债;调整后的负债
:[L{KFQU adjusted loss 经调整的亏损;调整后的亏损
cL?\^K) adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
e%pu.q\gK adjusted profit 经调整的利润;调整后的利润
Dz,uS nnm adjusted surplus 经调整的盈余额;调整后的盈余额
\^yXc*C adjusted value 经调整的价值;调整后的价值
w-J"zC adjustment 调整;修订;理算〔保险〕
<H<!ht%q3 adjustment centre 调剂中心
\.5F](: adjustment lag 调整过程的时间差距;调整时差
.H ,pO#{; adjustment mechanism 调整机制
ex.+'m<g adjustment of loss 亏损调整
'-`O.
4u adjustment process 调整过程;调整程序
VxNXd? adjustment range 调整幅度
<[bQo&B2 E administered exchange rate 受管制汇率
JK[T]|G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pV8[l) J administration expenses 行政费用
T]^?l administration fee 手续费;行政费
N"S3N)wgd administration in bankruptcy 破产管理
dFzYOG1 administration order 遗产管理令
T&]Na administrator 管理人;遗产管理人
TS1pR"6l administrator of the estate 遗产管理人
>Q&CgGpW$ admission of debt 债项承认书
Dq|GQdZ>o admission of proof 接纳债权证明
%WZ$]M?q advance 放贷款项;垫付款项;预支款项;预付款项
I[@ts!YD advance account 暂支帐目;预付款帐户
`q^(SM advance compensation 预付补偿金
%yeu" advance from shareholder 股东垫款
{ AFf:[G advance pending reimbursement 预支以待日后付还
Ocyb c% advanced economy 先进经济体系
V>6QPA^ advancement 预付;预付财产
B<Ol+)@,} advances warrant 垫款令
qbH%Hx advancing 贷出
CdZnD#F2 adverse balance 逆差
i)=m7i adverse exchange 逆汇
X|,["Az
8 advertisement addressed to shareholders 在报章刊登的致股东通告
Pv~: gP advice for collection 托收通知书
)5U!>,fT advice of drawing 提款通知书;汇票通知书
(/-lV&eR advice of payment 付款通知
v3-5"q!Sq Advisory Committee [Securities and Futures Commission]
AHq M7+r9 谘询委员会〔证券及期货事务监察委员会〕
b)d^ `J Advisory Committee on Diversification 经济多元化谘询委员会
B`#*o<eb affidavit 誓章;遗产申报誓章
KVg[#~3 affidavit of no receipt 述明无收款的誓章
?gU }[] affiliate 联号;联营公司;附属公司
JT}.F!q6E affiliated company 附属公司;联号;联营公司
xg?auje affirmation [estate duty] 非宗教式宣誓〔遗产税〕
emA.{cVr! affordability 负担能力
rjXnDh]MC African Development Bank [AfDB] 非洲开发银行
*u}'}jC1X after-acquired property 事后取得的财产
3\1#eK'TK. after-hours dealing 市后交易
MBlBMUJk after-tax profit 税后盈利;税后利润;税后溢利
2R\+} agency agreement 代理协议
7"#f!.E agency expenses 代理机构的开支
d)\2U{ agency fee 代理费
>[EBpYi Agency Law 《代理法》
>G&^?5 agent 代理人;承销人
;ed#+$Na agent of company 公司代理人
w;~>k%}j agent's fee 代理人费;经纪费
r|<6Aae& aggregate 总计;总数;总体数字
r5[4h'f aggregate amount 总款额;总额
6s5yyy=L%~ aggregate assets and liabilities 总体资产与负债
Nfg{,/O aggregate at constant price 按固定价格计算的总体数字
JwB"\&'1ZS aggregate demand 总需求
cu)U7 aggregate gross position 总持仓量
-A}zJBcR aggregate limit 总限额
"w9`cz9a~J aggregate of salaries tax 合计薪俸税
l~NEGb aggregate performance 总体表现;总体业绩
z"EWj73 aggregate supply 总体供应
q~j)W$k aggregate surplus 总盈余
MF^_Z3GS' aggregate total 整体总额
[z2eCH aggregate value 总值;合计价值
bi.wYp(*6L aggregated basis 合计基准
Xo\S9,s{ aggregated net chargeable income 合计应课税入息实额
$2Q YxY9s aggregation 合并计算;合计;总和
cW; H!:& aggregation of incomes of husband and wife 夫妇入息合并计算
9)Ly}Kzx aggregation of property 财产的总和
*,0+RAS vq agio 差价;贴水
YtpRy%
R Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
2[ksi51y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?~Pv3'%d 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Y([d;_#P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_KN:
o10U 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Ev{MCu1!6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w:Ra7ExP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
iy}xICt agreement for a settlement 授产协议
Q(e{~
]* agreement for assignment 转让协议
}3J=DCtS agreement for sale 售卖协议;买卖协议
eIJ[0c b} agreement for sale and purchase 买卖协议
eVx~n(m!} agreement for the payment of interest 支付利息协议
Y.NE^Vn0 agreement for the repayment of money 还款协议
6A?8tm/0 agreement of reinsurance 再保险协议
F\-Si!~oOz Agricultural Bank of China 中国农业银行
]+ZM/'X air passenger departure tax 飞机乘客离境税
p31oL{D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WFem#hq airport tax 机场税
6}#"qqnx alcohol duty 酒精税
8ljuc5,J alienation 让与;让渡;转让
uFo/s&6K alimony 生活费;赡养费
lm*g Gy1i All Ordinaries Index [AOI] 所有普通股指数
n[P\*S all risks 全险;综合险
0<Q*7aY All Sales Record for Stock Market 《股票市场成交报告》
z&F5mp@ Allied Capital Resources Limited 新联财务有限公司
)b0];&hw] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7h`^N5H.q allocation letter 拨款信件
H99xZxHZ{ allocation of fund 分配款项;预留款项
nA+F allocation of profit 利润分配;溢利分配
Z9VR]cf? allocation warrant 拨款令
[~)x<=H8{ allotment 分配;配股
#ua^{OrC/ allotment notice 股份配售通知;配股通知
\7 Gz\=\LR allotment of shares 股份分配
1O0X-C,wo$ allowable 可获宽免;免税的
uXpv*i{R allowable business loss 可扣除的营业亏损
nmg{%P allowable expenses 可扣税的支出
N2Ssf$ allowance 免税额;津贴;备抵;准备金
6@YH#{~Zpv allowance for debts 债项的免税额
zSXA=
allowance for depreciation by wear and tear 耗损折旧免税额
Ha)np allowance for funeral expenses 殡殓费的免税额
=k_UjwgN^ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
mX;H(( allowance for repairs and outgoings 修葺及支出方面的免税额
Cfv]VQQE allowance to debtor 给债务人的津贴
P#;Th8k{K2 alteration of capital 资本更改
kC`Rd:5 alternate trustee 候补受托人
zN")elBi amalgamation 合并
=)
}nLS3t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V^sc1ak1Q ambit of charges 征税范围;收费范围
e2wvc/gG6 amended valuation 经修订的估值
F&az": American Commodities Exchange 美国商品交易所
H%z/v|e6 American Express Bank Limited 美国运通银行
SY T$3|a American Stock Exchange 美国证券交易所
;MPKJS68@ amortization 摊销
9go))&`PJL amount due from banks 存放银行同业的款项
oj@g2H5P amount due from banks abroad 存放海外银行同业的款项
CmnHh~% amount due from holding companies 控股公司欠款
3[VNsX amount due from local banks 存放本港银行同业的款项
;7j,MbU amount due to banks 银行同业的存款
`HyF_m>\ amount due to banks abroad 海外银行同业的存款
J^:n* C
amount due to holding companies 控股公司存款
^{[[Z.&R? amount due to local banks 本港银行同业的存款
,hvc``j
S8 amount due to outport banks 外埠银行同业的存款
|r !G, amount for note issue 发行纸币的款额
,Xtj;@~- amount of bond 担保契据的款额
KUKI qAA amount of consideration 代价款额
J>h;_jA amount of contribution 供款数额
EEwWucQ amount of indebtedness 负债款额
6 64q~_@B1 amount of principal of the loan 贷款本金额
7n&yv9" amount of rates chargeable 应征差饷数额
F0.z i>5 amount of share capital 股本额
&d,Wy"WPi amount of sums assured 承保款额
;==j|/ERe amount of variation 变动幅度
JDlBVZ! amount of vote 拨款数额
+`}o,z/^ amount payable 应付款额
N2FbrfNFa amount receivable 应收款额
;s_"{f`Y6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1tGgDbJU analysis 分析
MI*Sq\-i ancillary risk 附属风险
_ZyT3P& annual account 周年帐目;周年帐目报表;年度决算;年结
8,*3zVk- annual accounting date 年结日期
"dtlME{Bx annual allowance 每年免税额;年积金;年度津贴;年津
fRNP#pi0u annual balance 年度余额
6tm\L annual disposable income 每年可动用收入
O{q&]~, annual estimates 周年预算
=/}X$,@2 annual fee 年费
5@f5S0 Y annual general meeting 周年大会
\fi}Q\|C annual growth rate 年增率;每年增长率
PeNF+5s/K annual long-term supplement 长期个案每年补助金
_ECB^s_ annual pensionable emolument 可供计算退休金的年薪
{y-`QS annual report 年报
E9$H nj+m Annual Report on the Consumer Price Index 《消费物价指数年报》
xS+rHC annual return 周年报表;周年申报表;每年报税表格
k|B2@{ Annual Return Rules 《周年报表规则》
j^EbO3 annual review of consumer prices 每年消费物价回顾
qm%nIU \* annual roll-forward basis 逐年延展方式
U^ ?=
0+ annual salary 年薪
J?D\$u: annual statement 年度报表;年度决算表
1;&T^Gdj 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
nk/vGa4 annuitant 年金受益人
D=&K&6rr annuity 年金
(/?R9T[V&^ annuity contract 年金合约
S#2[%o annuity on human life 人寿年金
2w4MJ,Uw antecedent debt 先前的债项
Dbz]{_Y; ante-dated cheque 倒填日期支票
0roCP=; anticipated expenditure 预期开支
X| <yq anticipated net profit 预期纯利
fj+O'X anticipated revenue 预期收入
!^v\^Fc anti-inflation measure 反通货膨胀措施
LNiS`o\ anti-inflationary stance 反通货膨胀立场
a.,_4;'UE1 apparent deficit 表面赤字
+)gB9DoK apparent financial solvency 表面偿债能力
O-!,Jm apparent partner 表面合伙人
`{}@@] application for personal assessment 个人入息课税申请书
v8'5pLt" application of fund 资金应用
P']Y(
!L application to release as liquidator and to destruct the books of accounts and documents
=x
H~ww (D 申请免除清盘人职务及毁灭帐簿与文件
6N3@!xtpi appointed actuary 委任精算师
*Hunp Y appointed auditor 委任核数师;委任审计师
*s\sa+2al appointed trustee 委任的受托人
/80YZ appointer 委任人
o;QZe& apportioned pro rata 按比例分摊
SdI1}& apportionment 分配;分摊
P4 6,o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'C~9]Y]. apportionment formula 分摊方程式
j)L1H*
S% apportionment of estate duty 遗产税的分摊
X4Xf2aXI appraisal 估价;评估
j-32S! appreciable growth 可观增长
6?o>{e7n^ appreciable impact 显着影响
@a(oB.i appreciable increase 可观增长
asz?p\k:bC appreciation 增值;升值
RGp'b appreciation against other currencies 相对其他货币升值
2 ~-( A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n(R_#,Hs appreciation tax 增值税
sFElD
]| appropriation 拨款;拨用;拨付
m&Sp1=*Ejy appropriation account 拨款帐目
x)R0F\_ Appropriation Bill 拨款法案
?v.Gn9Z& appropriation-in-aid system 补助拨款办法
woau'7}XOu approved assets 核准资产
q%S8\bt approved basket stock 认可一篮子证券
!<r8~A3!( approved budget 核准预算
[H^ X"D approved charitable donation 认可慈善捐款
_}ele+ approved charitable institution 认可慈善机构
d?7BxYaa approved currency 核准货币;认可货币
V(..8}LlD approved estimates 核准预算
(}~ucI<~ approved estimates of expenditure 核准开支预算
9v~5qv; approved overseas insurer 核准海外保险人
8 u:2,l approved overseas trust company 核准海外信托公司
61:9(*4~!F approved pooled investment fund 核准汇集投资基金
40.AM1Z0f approved provident fund scheme 认可公积金计划
hdg<bZk: approved provision 核准拨款
v[L[A3`"/ approved redeemable share 核准可赎回股份
P)1EA; approved regional stock 认可地区性证券
HNMBXXf,B approved retirement scheme 认可退休金计划
6"%2,`Nu approved subordinated loan 核准附属贷款
3Gd|YRtk arbitrage 套戥;套汇;套利
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62B1 arbitrageur 套戥者;套汇者
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