A:
picP_1L A share A股;甲类股份
49J+&G?)j abatement of tax 减税;减扣免税额
QIMv9; ABN AMRO Bank N.V. 荷兰银行
`6BS-AVO7 above-the-line expenditure 线上项目支出;经常预算支出
FbCZV3Y above-the-line receipt 线上项目收入;经常预算收入
|B{$URu ABSA Asia Limited 南非联合亚洲有限公司
,5A>:2 zs absolute change 绝对数值变更
"{ QHWZ absolute expenditure 实际开支
Nh\8+v*+{ absolute guideline figure 绝对准则数字
N>}K+M> absolute interest 绝对权益
4gv XJK- absolute order of discharge 绝对破产解除令
\2<yZCn absolute profit margin 绝对利润幅度
mN'9|`>V> absolute value 实值;绝对值
HsgTHe absolutely vested interest 绝对既得权益
^9*|_\3N absorbed cost 已吸收成本;已分摊成本
9-E>n) absorption 吸收;分摊;合并
~oW8GQ absorption rate 吸收率;摊配率;分摊率
WGG)
mh&- ACB Finance Limited 亚洲商业财务有限公司
mQA<t)1 acceptable form of reciprocity 合理的互惠条件
klC^xSx acceptable rate 适当利率;适当汇率
h%w\O Z7 acceptance agreement 承兑协议
'3u]-GU2_ acceptance for honour 参加承兑
3JE;:2O~P acceptor 承兑人;接受人;受票人
UWWD8~: acceptor for honour 参加承兑人
4Ig{#}< accident insurance 意外保险
\lbiz4^> Accident Insurance Association of Hong Kong 香港意外保险公会
hL{B9? accident insurance scheme 意外保险计划
vK.4JOlRF accident year basis 意外年度基准
[aS)<^ accommodation 通融;贷款
U)/Ul>dY accommodation bill 通融票据;空头票据
rDx],O _ accommodation party 汇票代发人
NdSxWrD`m account balance 帐户余额;帐户结余
'5,,XhP account book 帐簿
{kRC!} account collected in advance 预收款项
e"adkV account current book 往来帐簿
qM:)daS1w account of after-acquired property 事后取得的财产报告
mV(x&`Cx account of defaulter 拖欠帐目
:XQ account payable 应付帐款
'lRHdD}s account payee only [A/C payee only] 只可转帐;存入收款人帐户
_TN$c account receivable 应收帐款
+@)$l+kk9 account receivable report 应收帐款报表
yzNX2u1 account statement 结单;帐单;会计财务报表
4%v+ark8 account title 帐户名称;会计科目
,WDAcQ8\ accountant's report 会计师报告
muX4 Y1M_ Accountant's Report Rules 会计师报告规则
5WJkeG ba accounting and auditing procedure 会计与审计程序;会计与核数程序
:kx#];2i Accounting Arrangements 《会计安排》
4b(irDT3F accounting basis 会计基础
Mjvso0zj accounting by Official Receiver 破产管理署署长呈交的帐目
iCSM1W3 Accounting Circular 《会计通告》
YTPmS\ H _ accounting class 会计类别
Y6Qb_X: accounting date 记帐日期;会计结算日期
,sJfMY accounting for money 款项核算
S w(
H] Accounting Officer 会计主任
.@3u3i64' accounting period 会计报告期;会计期
!BikF4Y1L& accounting policy 会计政策;会计方针
?.A/E?Oc accounting practice 会计惯例
'MQGR@* accounting principle 会计准则
u[|S*(P accounting record 会计记录
z%dlajYm: accounting report 会计报告
U?^|>cMr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_>m*`:Wb Accounting Society of China 中国会计学会
|ShRxE3@' accounting statement 会计报表
fG$.DvJuK accounting system 会计制度;会计系统
RHAr[$ accounting transaction 会计事项;帐务交易
JHZo:Ad -& accounting treatment 会计处理
:=7 '1H accounting year 会计年度
x71!r accretion 增值;添加
5)v^
cR?& accrual 应计项目;应累算数目
gwz _b accrual basis 应计制;权责发生制
udy;Odt accrual basis accounting 应计制会计;权责发生制会计
;,})VoC\! accrue 应累算;应计
%dU'$) accrued benefit 应累算利益
=+=|{l?F accrued charges 应计费用
7%}3Ghc% accrued cumulative preference share dividend 应累算的累积优先股股息
DJ[#H accrued expenses 应累算费用
U(]5U^ accrued interest payable 应付利息;应计未付利息
+;iesULXn accrued interest receivable 应收利息;应计未收利息
:(p
rx
accrued right 累算权益
rg`"m accruing profit 应累算的利润
=Rui accumulated fiscal reserve 累积财政储备
M! s&<Bi accumulated profit 累积利润;滚存溢利
lY~xoHT;[ accumulated reserve 累积储备
I=1tf;Bsi accumulation of surplus income 累积收益盈余
AOTI&v acquired assets 既得资产
Ei#"r\q j_ acquisition 收购;购置;取得
8Hhe&B acquisition cost 购置成本
$oNkE acquisition expenses 购置费用
!v^D
j'] acquisition of 100% interest 收购全部股权
QKVZ![Y!s acquisition of control 取得控制权
M4QMD;Ez acquisition of fixed assets 购置固定资产
C}Khh`8@5. acquisition of shell “买壳”
&t4j px acquisition price 收购价
htaB!Q?V act of God 天灾
k,r\^1h acting partner 执事合伙人
,xGlWH wrY active market 买卖活跃的市场;交投畅旺的市场;旺市
P6X 4m(t active partner 积极参与的合伙人
.G^.kg , active trading 交投活跃
Cc=`:ED+ actual circulation 实际流通
9 Hm!B )Y actual cost 实际成本
6gp3n;D actual expenditure 实际开支;实际支出
!_]WUQvV? actual income 实际入息;实际收入;实际收益
O9opX\9 actual market 现货市场
_h5@3>b3r actual price 现货价;实际价格
5!AzEB actual profit 实际利润
i$ Zhk1 actual quotation 实盘;实际价位;实际报价
Xdjxt?* actual year basis 按实际年度计算
*bZV4} actuals 实货
!D1F4v[c= actuarial investigation 精算调查
RY*6TYX! actuarial principle 精算原则
I3SLR actuarial report 精算师报告
gSP|;Gy
Actuarial Society of Hong Kong 香港精算学会
xbIxtZm actuarial valuation 精算师估值
2lGq6Au: actuary 精算师
}C) ad referendum agreement 暂定协议;有待覆核的协定
JK_sl>v.7 ad valorem duty 从价税;按值征税
nOOA5Gz ad valorem duty system 从价税制
-8-Aqh8| ad valorem fee 从价费
^7(zoUn: ad valorem tariff 从价关税
aeSXHd?+( additional allowance 额外免税额
4Jw0m#UN1 additional amount for unexpired risk 未过期风险的额外款额
Nf3L additional assessable profit 补加应评税利润
0BD3~Lv additional assessment 补加评税
G $?VYC8; additional commitment 额外承担
d(h`bOjI additional commitment vote 额外承担拨款
+('jqbV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
VDscZt)y8 additional dependent parent allowance 供养父母额外免税额
4).q+{#k additional provision 额外拨款
#MI}KmH additional stamp duty 附加印花税
')go/y`YK additional tax 补加税罚款;补加税款
)(,+o Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Pj+XKDV]T adjudged bankrupt 被裁定破产
Z,ag5 w`]L adjudicated bankrupt 裁定破产人
C,K P!B{ adjudication fee 裁定费;评定印花税额手续费;评估契据费
Zr`:A$ adjudication of bankruptcy 裁定破产;宣告破产
N2C^'dFj adjudication of insolvency 裁定无力偿还债务
XO\P4x:c adjusted actual 经调整的实数;调整后的实数
+HNQ2YZ adjusted current assets 经调整的流动资产;调整后的流动资产
]F-{)j adjusted figure 经调整的数字;调整后的数额
7:;P>sF@ adjusted liabilities 经调整的负债;调整后的负债
Pg5 1}{ adjusted loss 经调整的亏损;调整后的亏损
m%m8002 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
H]YPMG< adjusted profit 经调整的利润;调整后的利润
]{dg"J adjusted surplus 经调整的盈余额;调整后的盈余额
"Sl";. adjusted value 经调整的价值;调整后的价值
3 bGpK9M~ adjustment 调整;修订;理算〔保险〕
2c}>}A 4 adjustment centre 调剂中心
MA"DP7e?v adjustment lag 调整过程的时间差距;调整时差
M7En%sBp adjustment mechanism 调整机制
7Sr7a{ adjustment of loss 亏损调整
pnDD9u-4; adjustment process 调整过程;调整程序
7ej"q adjustment range 调整幅度
LR}b^QU7 administered exchange rate 受管制汇率
~`T3 i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\U,.!'+ administration expenses 行政费用
GYCc)Guc administration fee 手续费;行政费
eFbr1IV administration in bankruptcy 破产管理
g3j@o/Y administration order 遗产管理令
WFy90*@Z administrator 管理人;遗产管理人
M" %w9)@ administrator of the estate 遗产管理人
'@rGX+" admission of debt 债项承认书
v dyu =*Y admission of proof 接纳债权证明
iYBs ) advance 放贷款项;垫付款项;预支款项;预付款项
|odl~juU advance account 暂支帐目;预付款帐户
O']-<E`1k advance compensation 预付补偿金
-cEjB%Neo advance from shareholder 股东垫款
)mJl-u[0+ advance pending reimbursement 预支以待日后付还
4mUQVzV advanced economy 先进经济体系
`2Vc*R advancement 预付;预付财产
}7k+tJ< advances warrant 垫款令
Fn$EP:> advancing 贷出
P)ZGNtO9fG adverse balance 逆差
K5'@$Km adverse exchange 逆汇
W~FcU+a advertisement addressed to shareholders 在报章刊登的致股东通告
.\qZkk}2l advice for collection 托收通知书
<[kdF") advice of drawing 提款通知书;汇票通知书
rs'~' Y advice of payment 付款通知
IC37f[Q Advisory Committee [Securities and Futures Commission]
DTPYCG&% 谘询委员会〔证券及期货事务监察委员会〕
L<*wzl2Go Advisory Committee on Diversification 经济多元化谘询委员会
$!ka8)
~ affidavit 誓章;遗产申报誓章
z`5d,M affidavit of no receipt 述明无收款的誓章
X5'foFE' affiliate 联号;联营公司;附属公司
V6Z2!Ht affiliated company 附属公司;联号;联营公司
-@e9!/GP, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
AF>!: affordability 负担能力
mRFcZ.7 African Development Bank [AfDB] 非洲开发银行
g.zJ[- after-acquired property 事后取得的财产
I[G<aI! after-hours dealing 市后交易
0k0y'1SL after-tax profit 税后盈利;税后利润;税后溢利
G)M9to agency agreement 代理协议
MW6d- agency expenses 代理机构的开支
S2h?Q$e3 agency fee 代理费
D`2Iy.|! Agency Law 《代理法》
Mq8jPjL agent 代理人;承销人
NAlYfbp agent of company 公司代理人
+t})tDPXw agent's fee 代理人费;经纪费
a3sXl+$D@ aggregate 总计;总数;总体数字
a>G|t5w aggregate amount 总款额;总额
s-~Tf| aggregate assets and liabilities 总体资产与负债
-!k"*P aggregate at constant price 按固定价格计算的总体数字
vn9_tL& aggregate demand 总需求
he;&KzEu aggregate gross position 总持仓量
MkF:1-=L aggregate limit 总限额
YFL9Q< aggregate of salaries tax 合计薪俸税
Ir }r98lz aggregate performance 总体表现;总体业绩
,?P @ :S<8 aggregate supply 总体供应
%70sS].@ aggregate surplus 总盈余
1zl6Rwk^o aggregate total 整体总额
_p<s! aggregate value 总值;合计价值
,GA2K .:# aggregated basis 合计基准
S1.w^Ccy aggregated net chargeable income 合计应课税入息实额
M`-.0 aggregation 合并计算;合计;总和
cF7I aggregation of incomes of husband and wife 夫妇入息合并计算
m\)z& hv<r aggregation of property 财产的总和
D4?5% s agio 差价;贴水
" +'E 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》
RU|{'zC\v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i"p)%q~ z 《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》
TLU^ad#9E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_p"nR 《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》
h S/oOeG<Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8A~5@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b7^VWX% agreement for a settlement 授产协议
Y.$'<1 agreement for assignment 转让协议
3.Oc8(N^} agreement for sale 售卖协议;买卖协议
g@BQ!}_#5 agreement for sale and purchase 买卖协议
J*vy-[w agreement for the payment of interest 支付利息协议
=X'i^Q agreement for the repayment of money 还款协议
y2bL!Y<s9 agreement of reinsurance 再保险协议
!ZPaU11 Agricultural Bank of China 中国农业银行
|[7xTD air passenger departure tax 飞机乘客离境税
,b%T[s7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>gtKyn] airport tax 机场税
T\55uQ alcohol duty 酒精税
bwR24>8lP alienation 让与;让渡;转让
Z?kLAhy! alimony 生活费;赡养费
:UGc6 All Ordinaries Index [AOI] 所有普通股指数
. T6fPEb all risks 全险;综合险
q$ (@ All Sales Record for Stock Market 《股票市场成交报告》
L1
1/XpR Allied Capital Resources Limited 新联财务有限公司
(,#Rj$W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vr+O)/P}) allocation letter 拨款信件
nw){}g allocation of fund 分配款项;预留款项
BWamF{\d1a allocation of profit 利润分配;溢利分配
O]o `!c allocation warrant 拨款令
hqd}L~o: allotment 分配;配股
`j{q$Y=AG allotment notice 股份配售通知;配股通知
uO%G,b allotment of shares 股份分配
K+5S7wFDZ allowable 可获宽免;免税的
po~V{>fUm allowable business loss 可扣除的营业亏损
;cgc\xm> allowable expenses 可扣税的支出
q-P$ \": allowance 免税额;津贴;备抵;准备金
uDJi2,|n allowance for debts 债项的免税额
fOs"\Y4 allowance for depreciation by wear and tear 耗损折旧免税额
?4GI19j allowance for funeral expenses 殡殓费的免税额
"E =\Vz allowance for inflation 为通货膨胀而预留的款项;通胀准备金
X YO09#>& allowance for repairs and outgoings 修葺及支出方面的免税额
&^KmfT5C allowance to debtor 给债务人的津贴
0*o)k6?q3 alteration of capital 资本更改
2iYf)MC alternate trustee 候补受托人
UE^_SZ amalgamation 合并
tkx1iBW= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;3wj(o0 ambit of charges 征税范围;收费范围
5RCZv\Wd& amended valuation 经修订的估值
qPY
OO American Commodities Exchange 美国商品交易所
f<bc8Lp American Express Bank Limited 美国运通银行
&rj3UF@hb American Stock Exchange 美国证券交易所
E$"( :%'v amortization 摊销
l=G=J( G amount due from banks 存放银行同业的款项
!_P;4E amount due from banks abroad 存放海外银行同业的款项
?9hw]Q6r} amount due from holding companies 控股公司欠款
1:%HE*r amount due from local banks 存放本港银行同业的款项
uKHkC.g amount due to banks 银行同业的存款
GP6-5Y"8 amount due to banks abroad 海外银行同业的存款
E~Eh'>Y(B amount due to holding companies 控股公司存款
+ Bk"
khH amount due to local banks 本港银行同业的存款
|d\rCq > amount due to outport banks 外埠银行同业的存款
O)NEt amount for note issue 发行纸币的款额
VDq4n;p1 amount of bond 担保契据的款额
k$1ya7-@ amount of consideration 代价款额
d5mhk[p7\J amount of contribution 供款数额
*F|j%]k~ amount of indebtedness 负债款额
3)ac
amount of principal of the loan 贷款本金额
Z".mEF-b amount of rates chargeable 应征差饷数额
*vqlY[2Ax amount of share capital 股本额
`oQ)qa_ amount of sums assured 承保款额
ij&_> amount of variation 变动幅度
@| kBc.(] amount of vote 拨款数额
'#K:e amount payable 应付款额
o%_MTCANy amount receivable 应收款额
eq+t% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1~/?W^ir analysis 分析
vcTWe$;Q ancillary risk 附属风险
q y"VrR annual account 周年帐目;周年帐目报表;年度决算;年结
h$7rEs annual accounting date 年结日期
oxT..=- annual allowance 每年免税额;年积金;年度津贴;年津
Blv!%es annual balance 年度余额
Z
|wM annual disposable income 每年可动用收入
^c",!Lp}{ annual estimates 周年预算
Mr'P0^^ annual fee 年费
/Ud<4j- annual general meeting 周年大会
v).V&": annual growth rate 年增率;每年增长率
<\uz",e} annual long-term supplement 长期个案每年补助金
/Qi;'h] annual pensionable emolument 可供计算退休金的年薪
&iCE/ annual report 年报
vM@2C'
Annual Report on the Consumer Price Index 《消费物价指数年报》
z'N_9= annual return 周年报表;周年申报表;每年报税表格
~^jdiy5 Annual Return Rules 《周年报表规则》
FRa@TN/Ic annual review of consumer prices 每年消费物价回顾
P9h]Bu annual roll-forward basis 逐年延展方式
rrBu6\D annual salary 年薪
1d)wE4c=Z annual statement 年度报表;年度决算表
wO:!B\e 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@U\2r annuitant 年金受益人
C%P)_)--V annuity 年金
CMI'y(GN annuity contract 年金合约
ivL}\~L annuity on human life 人寿年金
5y]1v antecedent debt 先前的债项
v_-S#( ante-dated cheque 倒填日期支票
wBlfQ
w-N anticipated expenditure 预期开支
{*WJ"9ujp] anticipated net profit 预期纯利
'6U~|d anticipated revenue 预期收入
q0|u vt" anti-inflation measure 反通货膨胀措施
GCSR)i| anti-inflationary stance 反通货膨胀立场
r~ gjn`W apparent deficit 表面赤字
R'bmE:nL apparent financial solvency 表面偿债能力
ILdRN apparent partner 表面合伙人
+c&n7 application for personal assessment 个人入息课税申请书
i
oCoFj application of fund 资金应用
Fr{u=0 X application to release as liquidator and to destruct the books of accounts and documents
Fl{:aq"3 申请免除清盘人职务及毁灭帐簿与文件
u;1/.`NPB appointed actuary 委任精算师
V/w:^@5+p appointed auditor 委任核数师;委任审计师
Exir?G} \ appointed trustee 委任的受托人
3exv k appointer 委任人
D4
{?f<G0F apportioned pro rata 按比例分摊
"JI FF_ apportionment 分配;分摊
`CCuwe<v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
aRFLh apportionment formula 分摊方程式
-<rQOPH% apportionment of estate duty 遗产税的分摊
Nu!(7 appraisal 估价;评估
!9GJ9ZEXM appreciable growth 可观增长
Da_8Q(XFe appreciable impact 显着影响
2uonT,W appreciable increase 可观增长
%jaB>4.A: appreciation 增值;升值
o+(>/Ou appreciation against other currencies 相对其他货币升值
~x<nz/^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s|iph~W!L appreciation tax 增值税
m8KJ~02l# appropriation 拨款;拨用;拨付
!]c]:ed\C appropriation account 拨款帐目
v=!Ap ; 2L Appropriation Bill 拨款法案
6{h+(|.( appropriation-in-aid system 补助拨款办法
&0B<iO<f approved assets 核准资产
d&S4`\g?8 approved basket stock 认可一篮子证券
/*g9drwaa approved budget 核准预算
c2M-/ x-: approved charitable donation 认可慈善捐款
aq-`Bar approved charitable institution 认可慈善机构
ut6M$d4 approved currency 核准货币;认可货币
FO"8B approved estimates 核准预算
3V")~m approved estimates of expenditure 核准开支预算
fQ>=\*b9x^ approved overseas insurer 核准海外保险人
X r7pFw approved overseas trust company 核准海外信托公司
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-Lv approved pooled investment fund 核准汇集投资基金
RQ?T~ASs approved provident fund scheme 认可公积金计划
/18Z4TA approved provision 核准拨款
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