A:
U~:H> A share A股;甲类股份
j;-Wf6h{ abatement of tax 减税;减扣免税额
lrv-[}} ABN AMRO Bank N.V. 荷兰银行
0#J~@1Gf above-the-line expenditure 线上项目支出;经常预算支出
_
l`F}v above-the-line receipt 线上项目收入;经常预算收入
OX;(Mg| ABSA Asia Limited 南非联合亚洲有限公司
.pUB.l$) absolute change 绝对数值变更
lw9jk`7^ absolute expenditure 实际开支
ZxnPSA@% absolute guideline figure 绝对准则数字
\
=hg^j absolute interest 绝对权益
3k)xzv%r` absolute order of discharge 绝对破产解除令
jum"T\ absolute profit margin 绝对利润幅度
SF:98#pg absolute value 实值;绝对值
; CCg]hX absolutely vested interest 绝对既得权益
FLMiW]?x absorbed cost 已吸收成本;已分摊成本
F6q=W#~ absorption 吸收;分摊;合并
VxN#\Di& absorption rate 吸收率;摊配率;分摊率
ta)gOc)r
R ACB Finance Limited 亚洲商业财务有限公司
5?>4I"ne acceptable form of reciprocity 合理的互惠条件
`nyz, acceptable rate 适当利率;适当汇率
.4CDQ&B0K acceptance agreement 承兑协议
F+H]{ss> acceptance for honour 参加承兑
r*`e%`HU acceptor 承兑人;接受人;受票人
@GKDSS4jv acceptor for honour 参加承兑人
SiaNL: accident insurance 意外保险
Z?o0Q\}1 Accident Insurance Association of Hong Kong 香港意外保险公会
aze#Cn,P} accident insurance scheme 意外保险计划
4@0aN6Os accident year basis 意外年度基准
#7 O7O~ accommodation 通融;贷款
DS(>R!bb accommodation bill 通融票据;空头票据
Imhk U% accommodation party 汇票代发人
Wa^Wn +r account balance 帐户余额;帐户结余
-NwG'
U~ account book 帐簿
w PR Ns9^ account collected in advance 预收款项
LLTr+@lj account current book 往来帐簿
QPf\lN/$4d account of after-acquired property 事后取得的财产报告
B9"o Ru^} account of defaulter 拖欠帐目
HKJCiQ|k account payable 应付帐款
@o0HDS account payee only [A/C payee only] 只可转帐;存入收款人帐户
XE2Un1i}j1 account receivable 应收帐款
YdCl account receivable report 应收帐款报表
lu{
*]! account statement 结单;帐单;会计财务报表
j-1V,V= account title 帐户名称;会计科目
oYw?kxRZ accountant's report 会计师报告
R1LirZlzJ Accountant's Report Rules 会计师报告规则
)jL@GW accounting and auditing procedure 会计与审计程序;会计与核数程序
0OHXg= Accounting Arrangements 《会计安排》
P;I,f accounting basis 会计基础
#!Cg$6%x9 accounting by Official Receiver 破产管理署署长呈交的帐目
,5c7jZ5H Accounting Circular 《会计通告》
ZvF#J_%gE5 accounting class 会计类别
d8:
$ll accounting date 记帐日期;会计结算日期
}6[jJ`=gOx accounting for money 款项核算
EcHZmf Accounting Officer 会计主任
I'P|:XKI accounting period 会计报告期;会计期
2`]c&k;] accounting policy 会计政策;会计方针
%.$!VTO" accounting practice 会计惯例
M]5l-i$ accounting principle 会计准则
oi0O4J%H accounting record 会计记录
Vl1.]'p_ accounting report 会计报告
VzSkqWF/" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B@-\.m Accounting Society of China 中国会计学会
*x8~}/[T(F accounting statement 会计报表
Mt4]\pMUb accounting system 会计制度;会计系统
HCOsVTl, accounting transaction 会计事项;帐务交易
=~O3j:<6 accounting treatment 会计处理
n/;{- accounting year 会计年度
7{U[cG+a# accretion 增值;添加
8x1!15Wiz accrual 应计项目;应累算数目
&pI\VIx ? accrual basis 应计制;权责发生制
9mvy+XD accrual basis accounting 应计制会计;权责发生制会计
^iEf"r accrue 应累算;应计
|h $Gs2 accrued benefit 应累算利益
"#wAGlH6> accrued charges 应计费用
',hoe accrued cumulative preference share dividend 应累算的累积优先股股息
?3N/# accrued expenses 应累算费用
]rGd!"q accrued interest payable 应付利息;应计未付利息
Q3ZGN1aX< accrued interest receivable 应收利息;应计未收利息
:gRrM)n accrued right 累算权益
2f:h z accruing profit 应累算的利润
D?E
VzG accumulated fiscal reserve 累积财政储备
jF6Q:`k accumulated profit 累积利润;滚存溢利
AT
t.}- accumulated reserve 累积储备
1R-0b{w[ accumulation of surplus income 累积收益盈余
1W*Qc_5 v1 acquired assets 既得资产
]Yt3@ug_f acquisition 收购;购置;取得
g s1 acquisition cost 购置成本
53uptQ{ acquisition expenses 购置费用
T|\sN*}\8J acquisition of 100% interest 收购全部股权
z]g#2xD2 acquisition of control 取得控制权
Jy:@&c acquisition of fixed assets 购置固定资产
n2*Ua/J-8 acquisition of shell “买壳”
,Z|O y|+' acquisition price 收购价
'(r?($s act of God 天灾
%tkqWK: acting partner 执事合伙人
5%( active market 买卖活跃的市场;交投畅旺的市场;旺市
fX9b1x active partner 积极参与的合伙人
("A45\5 active trading 交投活跃
=X'EDw actual circulation 实际流通
;woK96"{t actual cost 实际成本
1Mq"f7X8
actual expenditure 实际开支;实际支出
suQ`a_zJ actual income 实际入息;实际收入;实际收益
mu0L_u(P actual market 现货市场
k7:ISjJ actual price 现货价;实际价格
,?U(PEO\f actual profit 实际利润
>}.~Y#Ge actual quotation 实盘;实际价位;实际报价
&z3_N actual year basis 按实际年度计算
(Ajhf}zJ actuals 实货
2pHR $GZ2 actuarial investigation 精算调查
LL:N/1ysG actuarial principle 精算原则
;xTMOuI* actuarial report 精算师报告
,%m~OB# Actuarial Society of Hong Kong 香港精算学会
dT1UYG}>j actuarial valuation 精算师估值
\l(}8;5} actuary 精算师
miBCq l@x ad referendum agreement 暂定协议;有待覆核的协定
uF%N`e^S ad valorem duty 从价税;按值征税
Nc6y]eGz ad valorem duty system 从价税制
*C)m#[#:u ad valorem fee 从价费
D3 +|Os) ad valorem tariff 从价关税
e+Mm!\;` additional allowance 额外免税额
SN[yC additional amount for unexpired risk 未过期风险的额外款额
$m>( kd1 additional assessable profit 补加应评税利润
]nV_K}!w additional assessment 补加评税
jMWTNZ additional commitment 额外承担
6;Izw$X additional commitment vote 额外承担拨款
!U5Cwq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
svo%NQ additional dependent parent allowance 供养父母额外免税额
k!qOE\%B additional provision 额外拨款
1\-lAk!
additional stamp duty 附加印花税
!b K;/) additional tax 补加税罚款;补加税款
#/(L.5d[ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
6UN{Vjr%` adjudged bankrupt 被裁定破产
\py&v5J)s! adjudicated bankrupt 裁定破产人
N<(rP1)`v adjudication fee 裁定费;评定印花税额手续费;评估契据费
] %7m+-h@ adjudication of bankruptcy 裁定破产;宣告破产
Yo5ged]i adjudication of insolvency 裁定无力偿还债务
Qmd2C&Xw adjusted actual 经调整的实数;调整后的实数
+CEt:KQ adjusted current assets 经调整的流动资产;调整后的流动资产
#I ,c'Vj adjusted figure 经调整的数字;调整后的数额
%D7^. adjusted liabilities 经调整的负债;调整后的负债
/ORK9g adjusted loss 经调整的亏损;调整后的亏损
KPK`C0mg@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
|<]wM(GxE adjusted profit 经调整的利润;调整后的利润
%RIu'JXi adjusted surplus 经调整的盈余额;调整后的盈余额
ctb
, w adjusted value 经调整的价值;调整后的价值
pdQaVe7tRo adjustment 调整;修订;理算〔保险〕
M(^IRI- adjustment centre 调剂中心
qsN}KgTjg adjustment lag 调整过程的时间差距;调整时差
$43CNnf3N adjustment mechanism 调整机制
>&Ye(3w& adjustment of loss 亏损调整
M;-FW5O't adjustment process 调整过程;调整程序
Oa5-^&I adjustment range 调整幅度
B
4e}% administered exchange rate 受管制汇率
/KiaLS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{dl@#Tu administration expenses 行政费用
EA:_PBZ administration fee 手续费;行政费
s0Y7`uD^ administration in bankruptcy 破产管理
4mGRk)hk:> administration order 遗产管理令
,({%t administrator 管理人;遗产管理人
<p_2&&? administrator of the estate 遗产管理人
|<YF.7r; admission of debt 债项承认书
Q>=/u- admission of proof 接纳债权证明
48GaZ@v advance 放贷款项;垫付款项;预支款项;预付款项
usugjx^p advance account 暂支帐目;预付款帐户
H'2o84$ advance compensation 预付补偿金
9mv6 advance from shareholder 股东垫款
+ L5 advance pending reimbursement 预支以待日后付还
j,_{f =3; advanced economy 先进经济体系
f`J[u!Ja advancement 预付;预付财产
fb]=MoiJ advances warrant 垫款令
7z&^i-l. advancing 贷出
)6he;+ adverse balance 逆差
w/0;N`YB adverse exchange 逆汇
Fw#wVs)@: advertisement addressed to shareholders 在报章刊登的致股东通告
xNVSWi, advice for collection 托收通知书
n<[H!4 advice of drawing 提款通知书;汇票通知书
-fz( ]d advice of payment 付款通知
ciPaCrV Advisory Committee [Securities and Futures Commission]
KC\W6|NtGj 谘询委员会〔证券及期货事务监察委员会〕
T6,6lll Advisory Committee on Diversification 经济多元化谘询委员会
2IDn4<` affidavit 誓章;遗产申报誓章
6`'K M/ affidavit of no receipt 述明无收款的誓章
kdm@1x affiliate 联号;联营公司;附属公司
,+g0#8?p^x affiliated company 附属公司;联号;联营公司
#4sSt-s& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}Oy/F affordability 负担能力
>F!X'#Iv African Development Bank [AfDB] 非洲开发银行
~;uW)
[ after-acquired property 事后取得的财产
T6rjtq after-hours dealing 市后交易
X`}4=> after-tax profit 税后盈利;税后利润;税后溢利
X 0m6<q agency agreement 代理协议
b@1";+(27 agency expenses 代理机构的开支
apm,$Vvjy agency fee 代理费
6}mSA@4& Agency Law 《代理法》
6<Zk%[7t agent 代理人;承销人
kL}*,8s{ agent of company 公司代理人
H,1Iz@W1 agent's fee 代理人费;经纪费
#fe zUU aggregate 总计;总数;总体数字
0Szt^l 7 aggregate amount 总款额;总额
Fo|
rRI2 aggregate assets and liabilities 总体资产与负债
dC}4Er aggregate at constant price 按固定价格计算的总体数字
w>#.id[k aggregate demand 总需求
4vPKDd aggregate gross position 总持仓量
Z@>WUw@F aggregate limit 总限额
3rv~r0 aggregate of salaries tax 合计薪俸税
<dhBO aggregate performance 总体表现;总体业绩
`X wKCI aggregate supply 总体供应
+?[iB"F aggregate surplus 总盈余
5NYYrA8,^ aggregate total 整体总额
htqC~B{1E aggregate value 总值;合计价值
`>$l2, aggregated basis 合计基准
oo,3mat2C aggregated net chargeable income 合计应课税入息实额
(<5&<JC{ aggregation 合并计算;合计;总和
ML_[Z_Q<z aggregation of incomes of husband and wife 夫妇入息合并计算
Bdf]?s[] aggregation of property 财产的总和
o,y{fv:ki agio 差价;贴水
/\uW[mt 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》
BO=j*.YKy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:sb+jk 《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》
"C%* 'k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^cYt4NHXn 《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》
PxZMH= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q-S5(" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/T/7O agreement for a settlement 授产协议
t.m C q4{ agreement for assignment 转让协议
<3aW3i/jTc agreement for sale 售卖协议;买卖协议
xHdv?69, agreement for sale and purchase 买卖协议
!p"Ijz5 agreement for the payment of interest 支付利息协议
{nmBIk2v agreement for the repayment of money 还款协议
[U?a %$G> agreement of reinsurance 再保险协议
lF1ieg"i M Agricultural Bank of China 中国农业银行
$t$YdleIH air passenger departure tax 飞机乘客离境税
h7W<$\P Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B6a
airport tax 机场税
8:(e~?
f6 alcohol duty 酒精税
2JRX ;s~ alienation 让与;让渡;转让
mMV-IL alimony 生活费;赡养费
RjCEo4b-.H All Ordinaries Index [AOI] 所有普通股指数
79(Px2H2 all risks 全险;综合险
HTUY|^^D All Sales Record for Stock Market 《股票市场成交报告》
}>u<, Allied Capital Resources Limited 新联财务有限公司
~C2[5r{So all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-7l)mk allocation letter 拨款信件
Z vO,1B allocation of fund 分配款项;预留款项
6P*2Kg` allocation of profit 利润分配;溢利分配
J#& C&S 2 allocation warrant 拨款令
p^QB^HEV allotment 分配;配股
IGtqY8 allotment notice 股份配售通知;配股通知
(!`]S>_w9 allotment of shares 股份分配
-nrfu) G allowable 可获宽免;免税的
v/lQ5R1 allowable business loss 可扣除的营业亏损
B&