A:
-~xQ@ +./ A share A股;甲类股份
/4+Q;
P abatement of tax 减税;减扣免税额
f_LXp$n ABN AMRO Bank N.V. 荷兰银行
n/*" 2 above-the-line expenditure 线上项目支出;经常预算支出
qa@;S,lp above-the-line receipt 线上项目收入;经常预算收入
SDS P4W5 ABSA Asia Limited 南非联合亚洲有限公司
tq~f9EvC absolute change 绝对数值变更
GhcH"D%- absolute expenditure 实际开支
PZ'|) absolute guideline figure 绝对准则数字
TJW8 l[M absolute interest 绝对权益
5%QYe]D absolute order of discharge 绝对破产解除令
2^Im~p~ByE absolute profit margin 绝对利润幅度
aZ{ l6 absolute value 实值;绝对值
[PiMu,O[v absolutely vested interest 绝对既得权益
SEg{Gso9b absorbed cost 已吸收成本;已分摊成本
we!w5./Xm absorption 吸收;分摊;合并
T]1.":
absorption rate 吸收率;摊配率;分摊率
)=#Js<&3: ACB Finance Limited 亚洲商业财务有限公司
xZ%3e
sp acceptable form of reciprocity 合理的互惠条件
%uV,p!| ) acceptable rate 适当利率;适当汇率
#
c1LOz acceptance agreement 承兑协议
5Rw2/J
L acceptance for honour 参加承兑
e:4,rfF1 acceptor 承兑人;接受人;受票人
hJ[keaO acceptor for honour 参加承兑人
}1V+8'D accident insurance 意外保险
JzCkVF$ Accident Insurance Association of Hong Kong 香港意外保险公会
Z rNH:Z:5 accident insurance scheme 意外保险计划
3Rsrb accident year basis 意外年度基准
\r{wNqyv accommodation 通融;贷款
ThW9=kzQW accommodation bill 通融票据;空头票据
-$=RQH$9 accommodation party 汇票代发人
aQY.96yo account balance 帐户余额;帐户结余
_dAn/rj
account book 帐簿
L8'4d'N+> account collected in advance 预收款项
"%dENK account current book 往来帐簿
@gf <%> account of after-acquired property 事后取得的财产报告
Gl3g.`X{$@ account of defaulter 拖欠帐目
~Eik&5 z account payable 应付帐款
L[Y$ `e{zd account payee only [A/C payee only] 只可转帐;存入收款人帐户
dQ_'8
) account receivable 应收帐款
i,Z-UA|f=T account receivable report 应收帐款报表
.=G3wox3 account statement 结单;帐单;会计财务报表
5%V(eR account title 帐户名称;会计科目
qM 1ZCt accountant's report 会计师报告
^{0*?,-x Accountant's Report Rules 会计师报告规则
jpR]V86G accounting and auditing procedure 会计与审计程序;会计与核数程序
,aP5)ZN- Accounting Arrangements 《会计安排》
A0;{$/ accounting basis 会计基础
fU%Ys9:wU accounting by Official Receiver 破产管理署署长呈交的帐目
yV L >Ie/ Accounting Circular 《会计通告》
.8ikcs accounting class 会计类别
5\}Y=Pa accounting date 记帐日期;会计结算日期
%RF$Y=c'C accounting for money 款项核算
wouk~>Jft Accounting Officer 会计主任
)>Z@')Uk: accounting period 会计报告期;会计期
Mg8ciV}\xY accounting policy 会计政策;会计方针
~p{YuW[e accounting practice 会计惯例
$I#~<bW, accounting principle 会计准则
Rc D5X{qS# accounting record 会计记录
fwzyCbks accounting report 会计报告
Bonj K# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=F/ R*5:T Accounting Society of China 中国会计学会
H>]*<2(=- accounting statement 会计报表
xN>\t& c accounting system 会计制度;会计系统
n4XkhY| accounting transaction 会计事项;帐务交易
s-x1<+E( accounting treatment 会计处理
-H[@]Q4w accounting year 会计年度
R\5fl[ accretion 增值;添加
%a0q|)Nrj accrual 应计项目;应累算数目
=Y!.0)t;* accrual basis 应计制;权责发生制
v1}ijls accrual basis accounting 应计制会计;权责发生制会计
Td7Q%7p: accrue 应累算;应计
~+BU@PHv accrued benefit 应累算利益
'h~IbP accrued charges 应计费用
l9+CJAmq accrued cumulative preference share dividend 应累算的累积优先股股息
%'=TYvB 2 accrued expenses 应累算费用
U Lq`!1{
accrued interest payable 应付利息;应计未付利息
QJR},nZ3 accrued interest receivable 应收利息;应计未收利息
O)&ME accrued right 累算权益
uP8 cW([ accruing profit 应累算的利润
SLN OOEN accumulated fiscal reserve 累积财政储备
]0%{IgB accumulated profit 累积利润;滚存溢利
3&c'3y:b accumulated reserve 累积储备
^:f)XZ accumulation of surplus income 累积收益盈余
}> C?Zx* acquired assets 既得资产
t)k;5B`> & acquisition 收购;购置;取得
egfd=z=2un acquisition cost 购置成本
4PU@W o acquisition expenses 购置费用
,?%Y*?v acquisition of 100% interest 收购全部股权
)ytP$,r![S acquisition of control 取得控制权
:AuK Q`c acquisition of fixed assets 购置固定资产
P&Xy6@%[Z acquisition of shell “买壳”
DSp~k) acquisition price 收购价
:c )R6=v act of God 天灾
UaQW<6+ acting partner 执事合伙人
z1tCSt}7f active market 买卖活跃的市场;交投畅旺的市场;旺市
^n4aoj active partner 积极参与的合伙人
l_+q a6C* active trading 交投活跃
xZV|QVY; actual circulation 实际流通
b!"qbC1 actual cost 实际成本
+[S<"}ls7 actual expenditure 实际开支;实际支出
#Ak9f-pf actual income 实际入息;实际收入;实际收益
9nlj{(
actual market 现货市场
G2c\"[N1/ actual price 现货价;实际价格
L-q)48+^k actual profit 实际利润
hA&m G33 actual quotation 实盘;实际价位;实际报价
%){/O}I]> actual year basis 按实际年度计算
-,mV~y actuals 实货
NP~3!b actuarial investigation 精算调查
^$oEM0h actuarial principle 精算原则
fG.6S"|M actuarial report 精算师报告
+>a(9r|: Actuarial Society of Hong Kong 香港精算学会
=ty{ugM< actuarial valuation 精算师估值
V!+< actuary 精算师
fbah~[5} ad referendum agreement 暂定协议;有待覆核的协定
'?{L
gj^R ad valorem duty 从价税;按值征税
-I#<?=0B ad valorem duty system 从价税制
m,w^,) ad valorem fee 从价费
}>YEtA ad valorem tariff 从价关税
^QHgc_oDm additional allowance 额外免税额
pMUUF5 additional amount for unexpired risk 未过期风险的额外款额
6BXZGE additional assessable profit 补加应评税利润
pm= s additional assessment 补加评税
UK@hnQU8` additional commitment 额外承担
EW]8k@&g additional commitment vote 额外承担拨款
6Ol)SQE, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!@+4&B= additional dependent parent allowance 供养父母额外免税额
~_-+Q=3 additional provision 额外拨款
nAj +HLO additional stamp duty 附加印花税
5g9K|- additional tax 补加税罚款;补加税款
Q5Mn= Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Di$++T8" adjudged bankrupt 被裁定破产
[$\VvRu% adjudicated bankrupt 裁定破产人
:FS~T[C; adjudication fee 裁定费;评定印花税额手续费;评估契据费
d,j)JnY3V adjudication of bankruptcy 裁定破产;宣告破产
gG(9&}@( adjudication of insolvency 裁定无力偿还债务
#.OCoc adjusted actual 经调整的实数;调整后的实数
"88<{x L adjusted current assets 经调整的流动资产;调整后的流动资产
_XI,z0( adjusted figure 经调整的数字;调整后的数额
-Zg@#H adjusted liabilities 经调整的负债;调整后的负债
}72 +i adjusted loss 经调整的亏损;调整后的亏损
r6 pz(rCs} adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
SvQj'5~< adjusted profit 经调整的利润;调整后的利润
^Ri
;
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A_J!VXq adjusted value 经调整的价值;调整后的价值
2)q$HUIX adjustment 调整;修订;理算〔保险〕
+]C|y ,r adjustment centre 调剂中心
eE0nW+i adjustment lag 调整过程的时间差距;调整时差
\9:IL9~F adjustment mechanism 调整机制
_]+
\ B adjustment of loss 亏损调整
*zX^Sg-[ adjustment process 调整过程;调整程序
s8r[U, }( adjustment range 调整幅度
}\ya6Gi8 administered exchange rate 受管制汇率
09Z\F^*$F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vFgnbWxG administration expenses 行政费用
bGp3V. H administration fee 手续费;行政费
Jy]}'eE?pr administration in bankruptcy 破产管理
6a{b%e` administration order 遗产管理令
XJ7mvLM; administrator 管理人;遗产管理人
JU=4v!0 administrator of the estate 遗产管理人
cT'<,#^/ admission of debt 债项承认书
K!!#";Eo admission of proof 接纳债权证明
;@[ax{ J advance 放贷款项;垫付款项;预支款项;预付款项
emS7q|^ advance account 暂支帐目;预付款帐户
>~G _'~_f advance compensation 预付补偿金
@Y&(1Wl advance from shareholder 股东垫款
wF['oUwHH advance pending reimbursement 预支以待日后付还
$\nAGmp@ advanced economy 先进经济体系
t@BhosR- advancement 预付;预付财产
c 9zMI advances warrant 垫款令
o{K#LP advancing 贷出
E-$N!KY adverse balance 逆差
"Za 'K+4 adverse exchange 逆汇
=G1
5eZW advertisement addressed to shareholders 在报章刊登的致股东通告
>t $^U advice for collection 托收通知书
0
|Rmb advice of drawing 提款通知书;汇票通知书
&[-b#&y advice of payment 付款通知
sYyya:ykxT Advisory Committee [Securities and Futures Commission]
+~EFRiP] 谘询委员会〔证券及期货事务监察委员会〕
<%LN3T Advisory Committee on Diversification 经济多元化谘询委员会
I h 19&D affidavit 誓章;遗产申报誓章
t^<ki?* affidavit of no receipt 述明无收款的誓章
Q\Nz^~dQ:Y affiliate 联号;联营公司;附属公司
>xm:?W R
affiliated company 附属公司;联号;联营公司
G:|=d0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D{,
b|4 affordability 负担能力
:k oXS African Development Bank [AfDB] 非洲开发银行
e?XQ, after-acquired property 事后取得的财产
E#M4{a1 after-hours dealing 市后交易
u-X P` after-tax profit 税后盈利;税后利润;税后溢利
_R|8_#yM agency agreement 代理协议
h%%dRi agency expenses 代理机构的开支
Ap%tm)@1 agency fee 代理费
aK'%E3!~=x Agency Law 《代理法》
8$6^S{M3 agent 代理人;承销人
xz vbjS W agent of company 公司代理人
vA@\V)s
agent's fee 代理人费;经纪费
2c8e:Xgv aggregate 总计;总数;总体数字
P&8QKX3
j^ aggregate amount 总款额;总额
7?~*F7F aggregate assets and liabilities 总体资产与负债
4-\gha aggregate at constant price 按固定价格计算的总体数字
vsCy? aggregate demand 总需求
@:G#[>nKe aggregate gross position 总持仓量
L ]Dl}z aggregate limit 总限额
soB5sFt&] aggregate of salaries tax 合计薪俸税
9uA2M!~i2 aggregate performance 总体表现;总体业绩
Zd[6-/-: aggregate supply 总体供应
4.i< `' aggregate surplus 总盈余
WH0$v#8`v aggregate total 整体总额
.^JsnP aggregate value 总值;合计价值
*bTR0U aggregated basis 合计基准
`1U?^9Nf aggregated net chargeable income 合计应课税入息实额
D TSK*a ` aggregation 合并计算;合计;总和
CXhE+oS5z' aggregation of incomes of husband and wife 夫妇入息合并计算
a*KJjl?k aggregation of property 财产的总和
pksF|VS agio 差价;贴水
)\Ay4d 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》
c=\H&x3X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ni)/L(
& 《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》
g{$F;qbkO Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#~@Cl9[)D 《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》
C\C*'l6d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BJI"DrF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3/?{=
{ agreement for a settlement 授产协议
$56Z/* agreement for assignment 转让协议
!TdbD56 agreement for sale 售卖协议;买卖协议
Umt?COc agreement for sale and purchase 买卖协议
4?cIn4} agreement for the payment of interest 支付利息协议
bG[)r agreement for the repayment of money 还款协议
^# gR"\F`d agreement of reinsurance 再保险协议
j`$d W H/2 Agricultural Bank of China 中国农业银行
zXx)xIO air passenger departure tax 飞机乘客离境税
m%G:|`f7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*we*IhIP airport tax 机场税
Z{J{6j alcohol duty 酒精税
C*1,aLSw alienation 让与;让渡;转让
$
-n?q w alimony 生活费;赡养费
9 54O=9PQ All Ordinaries Index [AOI] 所有普通股指数
)M(-EDL>Qk all risks 全险;综合险
\4pWHE/ All Sales Record for Stock Market 《股票市场成交报告》
W_P&;)E Allied Capital Resources Limited 新联财务有限公司
Z4'8x h)- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BD ( allocation letter 拨款信件
@
wJ|vW_. allocation of fund 分配款项;预留款项
bQu1L>c,Uw allocation of profit 利润分配;溢利分配
2n8spLZYGY allocation warrant 拨款令
ley:=( allotment 分配;配股
auV<=1<zJ allotment notice 股份配售通知;配股通知
pSlosv(6 allotment of shares 股份分配
bB`p-1 allowable 可获宽免;免税的
C
Nt allowable business loss 可扣除的营业亏损
@u}1 S1 allowable expenses 可扣税的支出
h
TY7`m"> allowance 免税额;津贴;备抵;准备金
aR}L-
-m allowance for debts 债项的免税额
A ^wIsAxT allowance for depreciation by wear and tear 耗损折旧免税额
b"C1 allowance for funeral expenses 殡殓费的免税额
?#rejA: allowance for inflation 为通货膨胀而预留的款项;通胀准备金
mU3 @|a/@0 allowance for repairs and outgoings 修葺及支出方面的免税额
ct#3*] allowance to debtor 给债务人的津贴
LU7d\Ch alteration of capital 资本更改
z7'C;I alternate trustee 候补受托人
\ZPmPu9^( amalgamation 合并
}Kc03Ue`%e ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8LM 91 ambit of charges 征税范围;收费范围
@mB*fl?- amended valuation 经修订的估值
Ps!~miN|> American Commodities Exchange 美国商品交易所
eL7\})!W American Express Bank Limited 美国运通银行
:CJ]^v American Stock Exchange 美国证券交易所
x^ruPiH amortization 摊销
0X"D!G): amount due from banks 存放银行同业的款项
!xz0zT. amount due from banks abroad 存放海外银行同业的款项
]NrA2i? amount due from holding companies 控股公司欠款
u= u#6% amount due from local banks 存放本港银行同业的款项
0pu=, amount due to banks 银行同业的存款
cK(S{|F amount due to banks abroad 海外银行同业的存款
CHPu$eu amount due to holding companies 控股公司存款
}b5If7 amount due to local banks 本港银行同业的存款
OLS. 0UEc amount due to outport banks 外埠银行同业的存款
-l#h^ amount for note issue 发行纸币的款额
a
J&)-ge amount of bond 担保契据的款额
3Bk_4n amount of consideration 代价款额
:n} NQzs amount of contribution 供款数额
2!+saf^-, amount of indebtedness 负债款额
sF`ELrR \ amount of principal of the loan 贷款本金额
&n)=OConge amount of rates chargeable 应征差饷数额
^YLk&A)X amount of share capital 股本额
VS{po:]A amount of sums assured 承保款额
.+ w#n< amount of variation 变动幅度
|6d0,muN amount of vote 拨款数额
CtO `t5 amount payable 应付款额
U94Tp A6 amount receivable 应收款额
O!7v&$]1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/)Pf ] analysis 分析
e0ea2
2
ancillary risk 附属风险
7"c^$fj annual account 周年帐目;周年帐目报表;年度决算;年结
N @24)g? annual accounting date 年结日期
z[q#Dw annual allowance 每年免税额;年积金;年度津贴;年津
O-D${== annual balance 年度余额
[h
GS* annual disposable income 每年可动用收入
mrgieb% annual estimates 周年预算
KkJK5dZo annual fee 年费
dO{a!Ca annual general meeting 周年大会
quPNwNy annual growth rate 年增率;每年增长率
GYq.!d@O annual long-term supplement 长期个案每年补助金
+hJ@w-u,G annual pensionable emolument 可供计算退休金的年薪
MvLmEmKb}\ annual report 年报
6pHn%yE* Annual Report on the Consumer Price Index 《消费物价指数年报》
~RRp5x _ annual return 周年报表;周年申报表;每年报税表格
^-yEb\\i Annual Return Rules 《周年报表规则》
9J0JSy annual review of consumer prices 每年消费物价回顾
dfss_}R annual roll-forward basis 逐年延展方式
4._U annual salary 年薪
XsVp7zk\ annual statement 年度报表;年度决算表
y)B>g/Hoh 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
*)6:yn annuitant 年金受益人
O~1vX9 annuity 年金
).BZPyV< annuity contract 年金合约
~$O.KF: annuity on human life 人寿年金
#:yh2y7a% antecedent debt 先前的债项
X?'v FC ante-dated cheque 倒填日期支票
(rM-~h6g anticipated expenditure 预期开支
}?0At<(d anticipated net profit 预期纯利
tTzPT< anticipated revenue 预期收入
=/J{>S>(i anti-inflation measure 反通货膨胀措施
?=22@Q}g anti-inflationary stance 反通货膨胀立场
I}&`IUP apparent deficit 表面赤字
0"*!0s~
apparent financial solvency 表面偿债能力
rLU+-_ apparent partner 表面合伙人
Y30e7d* qr application for personal assessment 个人入息课税申请书
E9]/sFA-] application of fund 资金应用
|NsrO8H
application to release as liquidator and to destruct the books of accounts and documents
9z9EK'g 申请免除清盘人职务及毁灭帐簿与文件
w[bhm$SX]B appointed actuary 委任精算师
^HYrJr$y appointed auditor 委任核数师;委任审计师
yv@td+-"D appointed trustee 委任的受托人
sSM^net0 appointer 委任人
^`96L apportioned pro rata 按比例分摊
8N8N)#A[ apportionment 分配;分摊
n%M-L[n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{Gd<+tQg apportionment formula 分摊方程式
_qZ?|;o^ apportionment of estate duty 遗产税的分摊
HFr#Ql>g appraisal 估价;评估
=Qa*-* appreciable growth 可观增长
%SHjJCS3 appreciable impact 显着影响
yt+"\d appreciable increase 可观增长
tdl Y appreciation 增值;升值
<d$L}uQwg appreciation against other currencies 相对其他货币升值
#fy#G}c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?-y!FD}m& appreciation tax 增值税
Ax9a5;5WM appropriation 拨款;拨用;拨付
OqaVp/, appropriation account 拨款帐目
b*7:{FXg Appropriation Bill 拨款法案
.fQ/a`AsU appropriation-in-aid system 补助拨款办法
4!%TY4bJ approved assets 核准资产
HR/"Nwr approved basket stock 认可一篮子证券
"o=*f/M approved budget 核准预算
A1mxM5N approved charitable donation 认可慈善捐款
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`B d approved charitable institution 认可慈善机构
X/5\L.g2 approved currency 核准货币;认可货币
Z`?Z1SBt approved estimates 核准预算
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