A:
0ok-IHE< A share A股;甲类股份
k-{<=>uM abatement of tax 减税;减扣免税额
PJL=$gBgKk ABN AMRO Bank N.V. 荷兰银行
-u8NF_{c above-the-line expenditure 线上项目支出;经常预算支出
vG"=h% above-the-line receipt 线上项目收入;经常预算收入
l|k`YC x ABSA Asia Limited 南非联合亚洲有限公司
^*Yh@4\{JH absolute change 绝对数值变更
x}8yXE" absolute expenditure 实际开支
L|}lccpI absolute guideline figure 绝对准则数字
\hEN4V[ absolute interest 绝对权益
o_^?n[4 absolute order of discharge 绝对破产解除令
`I,,C,{C absolute profit margin 绝对利润幅度
n*{sTT absolute value 实值;绝对值
<t
\H^H! absolutely vested interest 绝对既得权益
u;/ Vyu absorbed cost 已吸收成本;已分摊成本
{*I``T_+ absorption 吸收;分摊;合并
TmV,&['mg absorption rate 吸收率;摊配率;分摊率
4QIX19{" ACB Finance Limited 亚洲商业财务有限公司
G%W8S
\ acceptable form of reciprocity 合理的互惠条件
/Y7<5!cS acceptable rate 适当利率;适当汇率
PU^l. acceptance agreement 承兑协议
n74V|b6W acceptance for honour 参加承兑
='Y!+ acceptor 承兑人;接受人;受票人
zp%Cr.)$ acceptor for honour 参加承兑人
TO?R({yx* accident insurance 意外保险
7OJ'){R$ Accident Insurance Association of Hong Kong 香港意外保险公会
n+A?"`6*# accident insurance scheme 意外保险计划
&RnTzqv accident year basis 意外年度基准
ZWKg9 %y7 accommodation 通融;贷款
]X ?7ZI^ accommodation bill 通融票据;空头票据
GfmI<{da accommodation party 汇票代发人
ei[j1F account balance 帐户余额;帐户结余
/*X2c6<d account book 帐簿
I
,z3xU account collected in advance 预收款项
`yH<E+ account current book 往来帐簿
tAv@R&W, account of after-acquired property 事后取得的财产报告
e(GP^oK account of defaulter 拖欠帐目
9E"vN account payable 应付帐款
O%5
r[ account payee only [A/C payee only] 只可转帐;存入收款人帐户
&N\jG373 account receivable 应收帐款
qfMo7e@6* account receivable report 应收帐款报表
[8*jw'W|[ account statement 结单;帐单;会计财务报表
^!<BQP7 account title 帐户名称;会计科目
L"4mL, accountant's report 会计师报告
^5h]Y;tx Accountant's Report Rules 会计师报告规则
;E3>ay6m8 accounting and auditing procedure 会计与审计程序;会计与核数程序
<?riU\-]y Accounting Arrangements 《会计安排》
lY?QQ01D accounting basis 会计基础
F.=2u"[*& accounting by Official Receiver 破产管理署署长呈交的帐目
zU
gE~ Accounting Circular 《会计通告》
|6K+E6H accounting class 会计类别
ZOeQ+j)|I accounting date 记帐日期;会计结算日期
65#'\+ accounting for money 款项核算
1]@}|
Accounting Officer 会计主任
noml8o accounting period 会计报告期;会计期
HiR[(5vnf accounting policy 会计政策;会计方针
@W[f1 accounting practice 会计惯例
?7.7`1m!v accounting principle 会计准则
eOs)_?} accounting record 会计记录
H?&Mbw
d accounting report 会计报告
3 I@}my1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{pnS Q Accounting Society of China 中国会计学会
3@M|m<_R$ accounting statement 会计报表
{ +
Zd*)M[ accounting system 会计制度;会计系统
Pa
V@aM~3 accounting transaction 会计事项;帐务交易
`\#B18eU accounting treatment 会计处理
LIvFx| accounting year 会计年度
+RYls|f accretion 增值;添加
0 Tx{3# accrual 应计项目;应累算数目
CzRc%%BA accrual basis 应计制;权责发生制
hog=ut accrual basis accounting 应计制会计;权责发生制会计
8o'_`{ba accrue 应累算;应计
:+z4~%
jA accrued benefit 应累算利益
"AnC?c9?-^ accrued charges 应计费用
ujR_"r|l accrued cumulative preference share dividend 应累算的累积优先股股息
JNt^ (z accrued expenses 应累算费用
r0+6evU2 accrued interest payable 应付利息;应计未付利息
6/r)y+H accrued interest receivable 应收利息;应计未收利息
+#lM accrued right 累算权益
^h~x)@= accruing profit 应累算的利润
`lO[x.[ accumulated fiscal reserve 累积财政储备
kT"Kyd accumulated profit 累积利润;滚存溢利
LSGBq accumulated reserve 累积储备
B&[M7i accumulation of surplus income 累积收益盈余
W;'!gpa acquired assets 既得资产
VcSVu acquisition 收购;购置;取得
\KQ71yqY acquisition cost 购置成本
+zaA,e?\ acquisition expenses 购置费用
/
zB0J? acquisition of 100% interest 收购全部股权
=/y]d<g acquisition of control 取得控制权
:UF%K>k2 acquisition of fixed assets 购置固定资产
_m
gHJ 0v' acquisition of shell “买壳”
tG9BfGF acquisition price 收购价
r^3acXl
act of God 天灾
|
r&k48@ acting partner 执事合伙人
`_` QxM active market 买卖活跃的市场;交投畅旺的市场;旺市
k@f g(}6 active partner 积极参与的合伙人
OwH81# active trading 交投活跃
t<z`N-5* actual circulation 实际流通
pgI^4h actual cost 实际成本
Lvq>v0| actual expenditure 实际开支;实际支出
)4gJd?
8R actual income 实际入息;实际收入;实际收益
6@{(;~r actual market 现货市场
LcSX *MC actual price 现货价;实际价格
[y'f|XN actual profit 实际利润
723bkJw
V actual quotation 实盘;实际价位;实际报价
3=FZ9>by actual year basis 按实际年度计算
snf~}:& actuals 实货
toya fHf actuarial investigation 精算调查
Mc09ES actuarial principle 精算原则
5Iy;oZ actuarial report 精算师报告
K]s[5 Actuarial Society of Hong Kong 香港精算学会
C":32_q actuarial valuation 精算师估值
Gb#Cm] actuary 精算师
>L;eO'D ad referendum agreement 暂定协议;有待覆核的协定
*W0y: 3dB3 ad valorem duty 从价税;按值征税
kI
4MiK ad valorem duty system 从价税制
Bm.:^:&k ad valorem fee 从价费
<acUKfpY ad valorem tariff 从价关税
xLNtIzx additional allowance 额外免税额
E:JJ3X| additional amount for unexpired risk 未过期风险的额外款额
%C~1^9uq additional assessable profit 补加应评税利润
2Ga7$q additional assessment 补加评税
=BSzsH7 additional commitment 额外承担
"a
ueL/dgN additional commitment vote 额外承担拨款
F)&@P-9+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
aY'C%^h] additional dependent parent allowance 供养父母额外免税额
]iN'x?Fo additional provision 额外拨款
:PIF07$xl additional stamp duty 附加印花税
rz wF~-m + additional tax 补加税罚款;补加税款
Oiz ,w7LRh Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Ljxz.2LGr adjudged bankrupt 被裁定破产
tyXuG< adjudicated bankrupt 裁定破产人
4C<jdv_J adjudication fee 裁定费;评定印花税额手续费;评估契据费
JJ}0gZ adjudication of bankruptcy 裁定破产;宣告破产
8/i!' 0r\ adjudication of insolvency 裁定无力偿还债务
M=FxB;v adjusted actual 经调整的实数;调整后的实数
z3&]%Q& adjusted current assets 经调整的流动资产;调整后的流动资产
ewa wL" adjusted figure 经调整的数字;调整后的数额
h{HF8>u[ adjusted liabilities 经调整的负债;调整后的负债
=(NB%} adjusted loss 经调整的亏损;调整后的亏损
4wa`<H&S5 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
ej4W{IN~: adjusted profit 经调整的利润;调整后的利润
{QHVo# adjusted surplus 经调整的盈余额;调整后的盈余额
l6YtEHNG adjusted value 经调整的价值;调整后的价值
/^X/ 8 adjustment 调整;修订;理算〔保险〕
y#Fv+`YDl adjustment centre 调剂中心
Xu<k3oD7 adjustment lag 调整过程的时间差距;调整时差
f&eK|7J_Yf adjustment mechanism 调整机制
WG6FQAo^8 adjustment of loss 亏损调整
W-x?:X<} adjustment process 调整过程;调整程序
\
e\?I9 adjustment range 调整幅度
{QcLu"?c administered exchange rate 受管制汇率
gVq;m>\|F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QMa;Gy administration expenses 行政费用
!c}O5TI|# administration fee 手续费;行政费
YQ+tDZY8` administration in bankruptcy 破产管理
#E?(vA1 administration order 遗产管理令
Mr;E<Lj ^K administrator 管理人;遗产管理人
,k{#S?:b administrator of the estate 遗产管理人
(i34sqV$m admission of debt 债项承认书
Z*y`R
XE admission of proof 接纳债权证明
!V"<U2 advance 放贷款项;垫付款项;预支款项;预付款项
!>{G,\^=pT advance account 暂支帐目;预付款帐户
TH; R advance compensation 预付补偿金
& -{DfNK c advance from shareholder 股东垫款
]h>_\9qO advance pending reimbursement 预支以待日后付还
%\D)u8} advanced economy 先进经济体系
ud xZ0 advancement 预付;预付财产
?nofUD. advances warrant 垫款令
?WF/|/ advancing 贷出
]+|~cRQ9I adverse balance 逆差
Y
;u<GOe adverse exchange 逆汇
4wID]bKM advertisement addressed to shareholders 在报章刊登的致股东通告
5mJ JU advice for collection 托收通知书
GNXHM*~ advice of drawing 提款通知书;汇票通知书
6l5:1|8b,! advice of payment 付款通知
'MEz|Z Advisory Committee [Securities and Futures Commission]
U}6.h&$ 谘询委员会〔证券及期货事务监察委员会〕
OTGofd2zf Advisory Committee on Diversification 经济多元化谘询委员会
<KE 1f7c affidavit 誓章;遗产申报誓章
)~+E[| affidavit of no receipt 述明无收款的誓章
+=q$ x Ia affiliate 联号;联营公司;附属公司
Xf02"PXC affiliated company 附属公司;联号;联营公司
LQtj~c>X-| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b7NM#Hb affordability 负担能力
&y3OR1_Sm* African Development Bank [AfDB] 非洲开发银行
0~ZFv Wv after-acquired property 事后取得的财产
X9p.gXF after-hours dealing 市后交易
9z}uc@#D=m after-tax profit 税后盈利;税后利润;税后溢利
KNS.Nw7 agency agreement 代理协议
jX3,c%aQ5e agency expenses 代理机构的开支
*of3:w agency fee 代理费
JRSSn] pw Agency Law 《代理法》
19O,a#{KHf agent 代理人;承销人
$^OvhnL/ agent of company 公司代理人
=+U `-J}g agent's fee 代理人费;经纪费
ue4Vcf aggregate 总计;总数;总体数字
0J?~N`#O| aggregate amount 总款额;总额
Y' %^NP}o aggregate assets and liabilities 总体资产与负债
G?EoPh^m aggregate at constant price 按固定价格计算的总体数字
(yF:6$:# aggregate demand 总需求
zA$k0p aggregate gross position 总持仓量
N['qgO/ aggregate limit 总限额
&>%T^Y|J4 aggregate of salaries tax 合计薪俸税
SnE(o)Q aggregate performance 总体表现;总体业绩
aa>xIW,u aggregate supply 总体供应
>#hO).`C aggregate surplus 总盈余
FN\E*@>X= aggregate total 整体总额
4 !y%O aggregate value 总值;合计价值
j Dy-)2< aggregated basis 合计基准
.2%zC & ; aggregated net chargeable income 合计应课税入息实额
T(f/ ?_% aggregation 合并计算;合计;总和
Po ZuMF aggregation of incomes of husband and wife 夫妇入息合并计算
-u2P ?~ aggregation of property 财产的总和
SS$[VV agio 差价;贴水
*a58ZI@ 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》
k p<OJy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3[O=xXB 《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》
pPc TrN' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|/09<F:L[ 《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》
x$1]M DAGb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fb{``,nO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RLbKD> agreement for a settlement 授产协议
m=}B,']O agreement for assignment 转让协议
p?B=1vn-2 agreement for sale 售卖协议;买卖协议
2Ou[u#H agreement for sale and purchase 买卖协议
gW-V=LV ( agreement for the payment of interest 支付利息协议
'yL%3h
_@ agreement for the repayment of money 还款协议
Ag&0wN+jTM agreement of reinsurance 再保险协议
t^6dzrF Agricultural Bank of China 中国农业银行
XmEq2v air passenger departure tax 飞机乘客离境税
kuol rfGB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;?8_G%va airport tax 机场税
tS|(K=$
alcohol duty 酒精税
fjU8gV alienation 让与;让渡;转让
$lLz3YS alimony 生活费;赡养费
'R
c,Mq' All Ordinaries Index [AOI] 所有普通股指数
}
\XfH all risks 全险;综合险
`}mcEl All Sales Record for Stock Market 《股票市场成交报告》
K Pt5=a Allied Capital Resources Limited 新联财务有限公司
byTh/ H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Olh<,p+x allocation letter 拨款信件
/4g1zrU allocation of fund 分配款项;预留款项
l y(>8F allocation of profit 利润分配;溢利分配
AS\F{ !O allocation warrant 拨款令
c
)G3k/T5 allotment 分配;配股
4WJ.^ ( allotment notice 股份配售通知;配股通知
cFeXpj?GV
allotment of shares 股份分配
yls
^ cyX allowable 可获宽免;免税的
v#.r.{t allowable business loss 可扣除的营业亏损
7T1=q{#M allowable expenses 可扣税的支出
-?mfE+kt allowance 免税额;津贴;备抵;准备金
Z/t+8;TMR, allowance for debts 债项的免税额
Jh
]i]7r allowance for depreciation by wear and tear 耗损折旧免税额
#)C[5?{SNq allowance for funeral expenses 殡殓费的免税额
||;hciO allowance for inflation 为通货膨胀而预留的款项;通胀准备金
r7b1- allowance for repairs and outgoings 修葺及支出方面的免税额
qWODs allowance to debtor 给债务人的津贴
NdzSz]q} alteration of capital 资本更改
;`^WGS(3.% alternate trustee 候补受托人
;~D)~=|ZZ amalgamation 合并
ly:q6i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n2oz"<?$S ambit of charges 征税范围;收费范围
K2J\awX amended valuation 经修订的估值
zxC#0@qX07 American Commodities Exchange 美国商品交易所
E;+O($bA American Express Bank Limited 美国运通银行
LN@F+CyDc American Stock Exchange 美国证券交易所
|NpP2|4h amortization 摊销
Zg'Q>.: amount due from banks 存放银行同业的款项
XDFx.)t amount due from banks abroad 存放海外银行同业的款项
~zJ?H<> amount due from holding companies 控股公司欠款
Ib+Y~
XYR amount due from local banks 存放本港银行同业的款项
V+VkY3 amount due to banks 银行同业的存款
D^=J|7e amount due to banks abroad 海外银行同业的存款
Pmh8sw amount due to holding companies 控股公司存款
wS%Q<uK amount due to local banks 本港银行同业的存款
e A#;AQm amount due to outport banks 外埠银行同业的存款
T3k#VNH amount for note issue 发行纸币的款额
vvKEv/pN7 amount of bond 担保契据的款额
A1.7O amount of consideration 代价款额
zmSUw}-4N amount of contribution 供款数额
_Em. amount of indebtedness 负债款额
{=F/C,- amount of principal of the loan 贷款本金额
QNpqdwu%h amount of rates chargeable 应征差饷数额
S/4^ d &Gr amount of share capital 股本额
QWzB6H] amount of sums assured 承保款额
Sgp;@4`M amount of variation 变动幅度
=Ur}~w&H8 amount of vote 拨款数额
aB7+Tb amount payable 应付款额
][?G/*k amount receivable 应收款额
Ry%Mej: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.6`9H 1 analysis 分析
&(xH$htv1 ancillary risk 附属风险
i 7x7xtq annual account 周年帐目;周年帐目报表;年度决算;年结
L{h%f4Du# annual accounting date 年结日期
vTlwRG=5 annual allowance 每年免税额;年积金;年度津贴;年津
L#+q]j+ annual balance 年度余额
0tEYU:Qu annual disposable income 每年可动用收入
my4giC2a annual estimates 周年预算
_OuWB" annual fee 年费
wtH?
[>S;) annual general meeting 周年大会
(2:/8\_P annual growth rate 年增率;每年增长率
UN]f"k&