A:
=#fvdj A share A股;甲类股份
n_2LkW<? abatement of tax 减税;减扣免税额
Jev.o]|_, ABN AMRO Bank N.V. 荷兰银行
~WLsqP5Y~a above-the-line expenditure 线上项目支出;经常预算支出
jzp%.4/j above-the-line receipt 线上项目收入;经常预算收入
{IwYoR aXa ABSA Asia Limited 南非联合亚洲有限公司
h*%1Jkxu absolute change 绝对数值变更
zwHsdB=v absolute expenditure 实际开支
j*
?MFvwE absolute guideline figure 绝对准则数字
qm_E/B absolute interest 绝对权益
kS!*kk*a absolute order of discharge 绝对破产解除令
KWMH|sxO= absolute profit margin 绝对利润幅度
G;+0V0K absolute value 实值;绝对值
z [{%.kA absolutely vested interest 绝对既得权益
}]@
"t)" absorbed cost 已吸收成本;已分摊成本
q[g^[~WM# absorption 吸收;分摊;合并
c+VUk*c3 absorption rate 吸收率;摊配率;分摊率
>cLZP#^\2E ACB Finance Limited 亚洲商业财务有限公司
b5C #xxIO acceptable form of reciprocity 合理的互惠条件
#=m5*}= acceptable rate 适当利率;适当汇率
tO$M[P=b acceptance agreement 承兑协议
!;oBvE7Kh acceptance for honour 参加承兑
$^F2
acceptor 承兑人;接受人;受票人
]F!,Jx acceptor for honour 参加承兑人
Rk^&ras_ accident insurance 意外保险
9m>_qWaA Accident Insurance Association of Hong Kong 香港意外保险公会
s3S73fNOk accident insurance scheme 意外保险计划
ymu# u accident year basis 意外年度基准
>ZWm0nTr accommodation 通融;贷款
5@\<:Zmi accommodation bill 通融票据;空头票据
]RJ2`xf accommodation party 汇票代发人
T%F'4_~No account balance 帐户余额;帐户结余
6|x<)Gc account book 帐簿
ygG9ht account collected in advance 预收款项
_Yv9u'q" account current book 往来帐簿
1l{n`gR account of after-acquired property 事后取得的财产报告
hw1s^:|+2 account of defaulter 拖欠帐目
-)/>qFj) account payable 应付帐款
+=v|kd account payee only [A/C payee only] 只可转帐;存入收款人帐户
>"b"K{t account receivable 应收帐款
[aW#7 account receivable report 应收帐款报表
w1Kyd?~%] account statement 结单;帐单;会计财务报表
H.e@w3+h account title 帐户名称;会计科目
6$Y1[ accountant's report 会计师报告
a+d|9y/k Accountant's Report Rules 会计师报告规则
?Z"}RMM)8 accounting and auditing procedure 会计与审计程序;会计与核数程序
u Wtp2]A Accounting Arrangements 《会计安排》
.x&>H accounting basis 会计基础
n=~?BxB accounting by Official Receiver 破产管理署署长呈交的帐目
1RLSeT Accounting Circular 《会计通告》
p O.8>C% accounting class 会计类别
D UeT accounting date 记帐日期;会计结算日期
-M:.D3,L accounting for money 款项核算
uPpP") Accounting Officer 会计主任
UA^E^$f: accounting period 会计报告期;会计期
`|4{|X*U. accounting policy 会计政策;会计方针
b/)UN*~ accounting practice 会计惯例
.%o:kq@B accounting principle 会计准则
8EQ;+V accounting record 会计记录
94+#6jd e accounting report 会计报告
'5IJ;4k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3N-(`[m{E Accounting Society of China 中国会计学会
p[RD[b accounting statement 会计报表
Nt)9-\T accounting system 会计制度;会计系统
rW6LMkt72 accounting transaction 会计事项;帐务交易
ie)Qsw@ accounting treatment 会计处理
cI H`,bR accounting year 会计年度
#RcmO** accretion 增值;添加
4o_1F).\D accrual 应计项目;应累算数目
~0`Pe{^* accrual basis 应计制;权责发生制
5<61NnZ accrual basis accounting 应计制会计;权责发生制会计
7}xKiHh: accrue 应累算;应计
zx^)Qb/EL6 accrued benefit 应累算利益
L^22,B
0 accrued charges 应计费用
Qx:+n`$/ accrued cumulative preference share dividend 应累算的累积优先股股息
;^;5"nh accrued expenses 应累算费用
kb>9;-%^JK accrued interest payable 应付利息;应计未付利息
)K}b,X`($ accrued interest receivable 应收利息;应计未收利息
6;VlX,,j accrued right 累算权益
GYj`-t accruing profit 应累算的利润
iS{)Tll}& accumulated fiscal reserve 累积财政储备
3.>jagu accumulated profit 累积利润;滚存溢利
r`5;G4UI accumulated reserve 累积储备
s;A]GJ accumulation of surplus income 累积收益盈余
=%bc;ZUu acquired assets 既得资产
{C
7= acquisition 收购;购置;取得
ImgKqp0Z acquisition cost 购置成本
F
M`pPx acquisition expenses 购置费用
z8A`BVqI acquisition of 100% interest 收购全部股权
e&E*$G@.7 acquisition of control 取得控制权
f3nib8B' acquisition of fixed assets 购置固定资产
Vb/J` acquisition of shell “买壳”
_,vJ0{* acquisition price 收购价
AX6e}-S1n act of God 天灾
18a6i^7 acting partner 执事合伙人
Xa-]+_?Q active market 买卖活跃的市场;交投畅旺的市场;旺市
dNIY`u active partner 积极参与的合伙人
vhT9#) HI active trading 交投活跃
Dt8eVWkN ~ actual circulation 实际流通
_w)0r}{ actual cost 实际成本
/bg8oB4 actual expenditure 实际开支;实际支出
lnTl"9F actual income 实际入息;实际收入;实际收益
}P^{\SDX actual market 现货市场
hd+JKh!u actual price 现货价;实际价格
iTD{ actual profit 实际利润
594$X@!v actual quotation 实盘;实际价位;实际报价
0\u_\%[ actual year basis 按实际年度计算
1w?X~VZAX actuals 实货
InRn!~_N actuarial investigation 精算调查
n_iq85 actuarial principle 精算原则
c,x2 actuarial report 精算师报告
u{8Wu; Actuarial Society of Hong Kong 香港精算学会
jt?R
a1Z actuarial valuation 精算师估值
OG0ro(|dI actuary 精算师
0!xD+IA!8 ad referendum agreement 暂定协议;有待覆核的协定
I9B B<~4o ad valorem duty 从价税;按值征税
vw3%u+Z& ad valorem duty system 从价税制
R(ay&f%E ad valorem fee 从价费
#~nI^
ggW ad valorem tariff 从价关税
(n# additional allowance 额外免税额
g`\Vy4w additional amount for unexpired risk 未过期风险的额外款额
=T;%R^@ additional assessable profit 补加应评税利润
L[<MBgFKv additional assessment 补加评税
-K+gr sb
g additional commitment 额外承担
2uV=kq nO additional commitment vote 额外承担拨款
61CNEzQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0s=GM|y additional dependent parent allowance 供养父母额外免税额
,1QU additional provision 额外拨款
B-JgXW.\0 additional stamp duty 附加印花税
/TS>I8V! additional tax 补加税罚款;补加税款
*9*6n\~aI Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
lYU_uFOs\ adjudged bankrupt 被裁定破产
W>'R<IY4#N adjudicated bankrupt 裁定破产人
$O7>E!uVD adjudication fee 裁定费;评定印花税额手续费;评估契据费
@~/LsYA: adjudication of bankruptcy 裁定破产;宣告破产
cYW F)WAog adjudication of insolvency 裁定无力偿还债务
5h1FvJg adjusted actual 经调整的实数;调整后的实数
DS-Kot(k(z adjusted current assets 经调整的流动资产;调整后的流动资产
Eo)n(
Z9 adjusted figure 经调整的数字;调整后的数额
[G4#DP\t>p adjusted liabilities 经调整的负债;调整后的负债
sLb[ZQ;j adjusted loss 经调整的亏损;调整后的亏损
qky{]qNW adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
H?M8j] R-) adjusted profit 经调整的利润;调整后的利润
{H"xC~. adjusted surplus 经调整的盈余额;调整后的盈余额
hZ5h(CQ?"# adjusted value 经调整的价值;调整后的价值
O>)8< yi$ adjustment 调整;修订;理算〔保险〕
i$ "B adjustment centre 调剂中心
/3'>MRzR adjustment lag 调整过程的时间差距;调整时差
\*1pFX# adjustment mechanism 调整机制
;&?NuK adjustment of loss 亏损调整
D@FJVF7c adjustment process 调整过程;调整程序
_K8ob8)m adjustment range 调整幅度
Mryi6X T administered exchange rate 受管制汇率
B?$pIG^Mn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GYyP+7K4l[ administration expenses 行政费用
-E?h^J&U administration fee 手续费;行政费
!$f@j6. administration in bankruptcy 破产管理
q/<.^X administration order 遗产管理令
a/{T;=_GY administrator 管理人;遗产管理人
kMf]~EZ? administrator of the estate 遗产管理人
mS0*%[S { admission of debt 债项承认书
%)u5A!" admission of proof 接纳债权证明
~g~z"!K advance 放贷款项;垫付款项;预支款项;预付款项
7-Fh!=\f/ advance account 暂支帐目;预付款帐户
6*{N{]`WZ) advance compensation 预付补偿金
\{P(s: advance from shareholder 股东垫款
%)?$82=2 advance pending reimbursement 预支以待日后付还
^+Ec}+ Q advanced economy 先进经济体系
j ]F
Zy advancement 预付;预付财产
RWz^
MV5K advances warrant 垫款令
aB#qzrr['8 advancing 贷出
CXb)k.L adverse balance 逆差
a$l/N{<. adverse exchange 逆汇
$@7S+'Q3 advertisement addressed to shareholders 在报章刊登的致股东通告
Nq"/:3@4 advice for collection 托收通知书
4JT9EKo advice of drawing 提款通知书;汇票通知书
|*e
>hk advice of payment 付款通知
G<Z|NT Advisory Committee [Securities and Futures Commission]
^kzw/.I{ 谘询委员会〔证券及期货事务监察委员会〕
Yhb=^)@)) Advisory Committee on Diversification 经济多元化谘询委员会
,ZC ^,Vq affidavit 誓章;遗产申报誓章
th2a'y=0 affidavit of no receipt 述明无收款的誓章
Jx[IHE affiliate 联号;联营公司;附属公司
=k2In_ affiliated company 附属公司;联号;联营公司
yo#& >W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]b-Z;Nce affordability 负担能力
OGzth$7A African Development Bank [AfDB] 非洲开发银行
uy9k^4Cqa after-acquired property 事后取得的财产
L/_OgL]YdI after-hours dealing 市后交易
1ZOHyO after-tax profit 税后盈利;税后利润;税后溢利
|l
03,dOF agency agreement 代理协议
W52AX.Nm agency expenses 代理机构的开支
mh2t ' O agency fee 代理费
?*tb|AL(R Agency Law 《代理法》
w<|^i* agent 代理人;承销人
?A3pXa agent of company 公司代理人
eZ(<hE> agent's fee 代理人费;经纪费
[2a*TI aggregate 总计;总数;总体数字
ZYos.ay aggregate amount 总款额;总额
"Rf8#\Y/< aggregate assets and liabilities 总体资产与负债
2fu|X#R aggregate at constant price 按固定价格计算的总体数字
0-oR
{
{ aggregate demand 总需求
AL>*Vj2h/n aggregate gross position 总持仓量
!=V>DgmW aggregate limit 总限额
-y1%c^36_J aggregate of salaries tax 合计薪俸税
$21+6 aggregate performance 总体表现;总体业绩
Rq%g5lK aggregate supply 总体供应
?PO~$dUc] aggregate surplus 总盈余
+FP*RNM aggregate total 整体总额
YYzj:' aggregate value 总值;合计价值
XnHcU=~q aggregated basis 合计基准
\`-/\N aggregated net chargeable income 合计应课税入息实额
loZJV M aggregation 合并计算;合计;总和
y<.0+YL-e+ aggregation of incomes of husband and wife 夫妇入息合并计算
4/e-E^ aggregation of property 财产的总和
HW;,XzP= agio 差价;贴水
;X[mfg\ 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 ZvBd Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6'3@/. 《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》
Qv,8tdx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uHkL$}C 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
U+3,(O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G9TK)Nz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2M3.xUS agreement for a settlement 授产协议
++W_4 B! agreement for assignment 转让协议
n4h@{Xg agreement for sale 售卖协议;买卖协议
}xJ9EE*G/ agreement for sale and purchase 买卖协议
\Azl6`Em agreement for the payment of interest 支付利息协议
x00"d$! agreement for the repayment of money 还款协议
%=xR$<D agreement of reinsurance 再保险协议
o$FqMRep
Agricultural Bank of China 中国农业银行
UN>!#Ji:$ air passenger departure tax 飞机乘客离境税
snT! 3t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+/*g?Vt airport tax 机场税
4&~ft alcohol duty 酒精税
0K <@?cI alienation 让与;让渡;转让
ZRf-V9 alimony 生活费;赡养费
-o#HO_9 All Ordinaries Index [AOI] 所有普通股指数
$?YRy_SI all risks 全险;综合险
T^x7w+ All Sales Record for Stock Market 《股票市场成交报告》
!j#Z48=& Allied Capital Resources Limited 新联财务有限公司
J*Dj`@`4`g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-9Wx;u4]o allocation letter 拨款信件
@%q0fj8b allocation of fund 分配款项;预留款项
S 0eD
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6UXa
5t
allocation warrant 拨款令
H[#s&Fk2 allotment 分配;配股
US A!N allotment notice 股份配售通知;配股通知
|kyxa2F{ allotment of shares 股份分配
wrv-"%u) allowable 可获宽免;免税的
?vuM'UH- allowable business loss 可扣除的营业亏损
:?2+'+%' allowable expenses 可扣税的支出
n8DWA`[ib allowance 免税额;津贴;备抵;准备金
TMj(y{2 allowance for debts 债项的免税额
]X?~Cz/wl allowance for depreciation by wear and tear 耗损折旧免税额
^} P|L allowance for funeral expenses 殡殓费的免税额
OM*N) * allowance for inflation 为通货膨胀而预留的款项;通胀准备金
;Y5"[C9| allowance for repairs and outgoings 修葺及支出方面的免税额
_Il/ i& allowance to debtor 给债务人的津贴
.9_]8T alteration of capital 资本更改
3/+9# alternate trustee 候补受托人
zA=gDuy3@ amalgamation 合并
.|}ogTEf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AmNmhcN ambit of charges 征税范围;收费范围
[8l;X: amended valuation 经修订的估值
9!zUv:; American Commodities Exchange 美国商品交易所
2siUpmX American Express Bank Limited 美国运通银行
Gnop American Stock Exchange 美国证券交易所
/.l8Jb4 amortization 摊销
O'{UAb+- amount due from banks 存放银行同业的款项
?}\aG3_4 amount due from banks abroad 存放海外银行同业的款项
|q"WJQ amount due from holding companies 控股公司欠款
c+c3C8s*8 amount due from local banks 存放本港银行同业的款项
-H5n>j0!{ amount due to banks 银行同业的存款
Wu(6FQ`H amount due to banks abroad 海外银行同业的存款
#m{K amount due to holding companies 控股公司存款
:uy8$g*;TE amount due to local banks 本港银行同业的存款
4SIi<cS0 amount due to outport banks 外埠银行同业的存款
o65:)z
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XP~bmh,T, amount of bond 担保契据的款额
*xR;}%s\ amount of consideration 代价款额
H
RJz amount of contribution 供款数额
lp3 A B amount of indebtedness 负债款额
xq+$Q:f amount of principal of the loan 贷款本金额
-bJht amount of rates chargeable 应征差饷数额
xjB2?:/2 amount of share capital 股本额
Ve#VGlI amount of sums assured 承保款额
NXb_hF amount of variation 变动幅度
KSU?Tg&JR amount of vote 拨款数额
`W,gYH7 amount payable 应付款额
iD+Q\l;% amount receivable 应收款额
]BGWJ A5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Cy-q9uTm analysis 分析
(dn(:<_$ ancillary risk 附属风险
"W$,dWF annual account 周年帐目;周年帐目报表;年度决算;年结
fx(^}e annual accounting date 年结日期
=$;i annual allowance 每年免税额;年积金;年度津贴;年津
NPy{ =#k4 annual balance 年度余额
y33+^ annual disposable income 每年可动用收入
RO?5WJpPj annual estimates 周年预算
:bFCnV`Q annual fee 年费
3qU#Rg
;7 annual general meeting 周年大会
roT$dL
P)w annual growth rate 年增率;每年增长率
Fw? ;Y% annual long-term supplement 长期个案每年补助金
i lk\&J~I annual pensionable emolument 可供计算退休金的年薪
5m{!Rrb annual report 年报
8##-fv] Annual Report on the Consumer Price Index 《消费物价指数年报》
]o`qI#{R~R annual return 周年报表;周年申报表;每年报税表格
~&B{"d Annual Return Rules 《周年报表规则》
n:d]Z2b annual review of consumer prices 每年消费物价回顾
HEH Tj,T annual roll-forward basis 逐年延展方式
IH8^ fyQ` annual salary 年薪
u&Ts'j annual statement 年度报表;年度决算表
|:Gz9u + 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
.|`JS?L[ annuitant 年金受益人
d1VNTB annuity 年金
g]?&qF} annuity contract 年金合约
{E`[`Kf annuity on human life 人寿年金
m?bd6'&FR antecedent debt 先前的债项
:#W40rUb ante-dated cheque 倒填日期支票
xp-.,^q\w anticipated expenditure 预期开支
)\#w=P anticipated net profit 预期纯利
3`[f<XaL anticipated revenue 预期收入
mpfc2>6Il. anti-inflation measure 反通货膨胀措施
-3`S;Dmn anti-inflationary stance 反通货膨胀立场
Q-o}Xnj*!L apparent deficit 表面赤字
_ #]uk&5a apparent financial solvency 表面偿债能力
^*(*tS|M apparent partner 表面合伙人
V)#se"GV application for personal assessment 个人入息课税申请书
lj0"2@z3"E application of fund 资金应用
6p`AdDV application to release as liquidator and to destruct the books of accounts and documents
[mX/]31 申请免除清盘人职务及毁灭帐簿与文件
}9yAYZ0q{b appointed actuary 委任精算师
)7@f{E#w appointed auditor 委任核数师;委任审计师
Lt>"R! "x appointed trustee 委任的受托人
^]:w5\DG appointer 委任人
LdxrS5 apportioned pro rata 按比例分摊
`F5iZWW1 apportionment 分配;分摊
.U|irDO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nI4Kuz`dF apportionment formula 分摊方程式
=>nrU8x apportionment of estate duty 遗产税的分摊
??eSGQ| appraisal 估价;评估
]G.ttfC appreciable growth 可观增长
:ad appreciable impact 显着影响
1vKc>+9 appreciable increase 可观增长
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{bKV appreciation 增值;升值
|@#37 appreciation against other currencies 相对其他货币升值
1xN6V-qk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'L|& qy@ appreciation tax 增值税
a9S0glbwf appropriation 拨款;拨用;拨付
:{@&5KQ8) appropriation account 拨款帐目
s%F}4W2s Appropriation Bill 拨款法案
.%) FK#s- appropriation-in-aid system 补助拨款办法
;Q"xXT`;: approved assets 核准资产
Ay\=&4dv approved basket stock 认可一篮子证券
_h|rH approved budget 核准预算
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x!"c approved charitable donation 认可慈善捐款
/Y$UJt approved charitable institution 认可慈善机构
b|mWEB.p approved currency 核准货币;认可货币
A;~lG3j4 approved estimates 核准预算
x Vk|6vA7 approved estimates of expenditure 核准开支预算
GPBp.$q+B approved overseas insurer 核准海外保险人
?m.WqNBH7 approved overseas trust company 核准海外信托公司
u!I Es approved pooled investment fund 核准汇集投资基金
+>3XJlZV approved provident fund scheme 认可公积金计划
|iN!V3#S approved provision 核准拨款
hTgWqp approved redeemable share 核准可赎回股份
:lj1[q:Y> approved regional stock 认可地区性证券
Y_m/? [: approved retirement scheme 认可退休金计划
A&EVzmj-+X approved subordinated loan 核准附属贷款
a@(4X/| arbitrage 套戥;套汇;套利
z}I =: arbitrageur 套戥者;套汇者
$:IOoS|e arbitrary amount 临时款项
9))E\U arrangement 措施;安排;协定
?d@3y<A,~ arrears 欠款
_'pow&w~ arrears of pay 欠付薪酬
$="t7C9S arrears of revenue 逾期未收税款;逾期未收的帐项
2R9AYI articles of association 组织章程;组织细则;组织章程细则
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z8&9@ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
WAr;g?Q8 ascertainment of profit 确定利润
t^eWFX "Asia Clear" “亚洲结算系统”
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@* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
irj{Or^k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
g/Q"%GN, Asian Development Fund [ADF] 亚洲发展基金
5(BB`) Asian dollar bond 亚洲美元债券
q@K8,=/.# Asian dollar market 亚洲美元市场
!RX\">z Asian dollar rate 亚洲美元利率
k?r-%oJ7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n^F:p*)Q% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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asked price 沽盘;喊价;索价;卖方报价
8!8 yA assessable income 应评税入息
)1 ]P4 assessable loss 应评税亏损
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3?lv assessable profit 应评税利润
[:M:6JJ assessable value 应评税值
UcaLi& assessed profit 估定利润
qKoD*cl)Za assessed value 经评估价值
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oVp}vl assessment 评税;评定;估价;评税单
"rhU2jT=c assessment number 评税编号;估价编号
A4;EtW+F assessment of additional tax 补加税评税
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