A:
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5&>q A share A股;甲类股份
!\p-|51 abatement of tax 减税;减扣免税额
1cUC>_%? ABN AMRO Bank N.V. 荷兰银行
rGoB&% pc above-the-line expenditure 线上项目支出;经常预算支出
L/V3sSt above-the-line receipt 线上项目收入;经常预算收入
EQg
6*V ABSA Asia Limited 南非联合亚洲有限公司
o#;w>- absolute change 绝对数值变更
1W5YS +pf absolute expenditure 实际开支
cZ5[A T absolute guideline figure 绝对准则数字
2t_E\W7w+ absolute interest 绝对权益
MEg|AhP absolute order of discharge 绝对破产解除令
9~a_^m/ absolute profit margin 绝对利润幅度
~]N%
{;F} absolute value 实值;绝对值
2-2'c?% absolutely vested interest 绝对既得权益
?
[=P absorbed cost 已吸收成本;已分摊成本
Oyz=|[^,W absorption 吸收;分摊;合并
dNIY`u absorption rate 吸收率;摊配率;分摊率
MECR0S9 ACB Finance Limited 亚洲商业财务有限公司
7 0KZXgBy_ acceptable form of reciprocity 合理的互惠条件
O#9Q+BD acceptable rate 适当利率;适当汇率
K?P.1H` acceptance agreement 承兑协议
ZWYwVAo acceptance for honour 参加承兑
|i1z47jN6P acceptor 承兑人;接受人;受票人
Ey)ox$ acceptor for honour 参加承兑人
DT_012z accident insurance 意外保险
NmK%k jCx Accident Insurance Association of Hong Kong 香港意外保险公会
RL($h4d9 accident insurance scheme 意外保险计划
IDv@r\Xw accident year basis 意外年度基准
eQzTb91 accommodation 通融;贷款
N+h|Ffnp accommodation bill 通融票据;空头票据
&u$l2hSS accommodation party 汇票代发人
a]75z)XR account balance 帐户余额;帐户结余
[4"%NY account book 帐簿
J\#6U|a""u account collected in advance 预收款项
r/8,4:rh account current book 往来帐簿
l~!#<=. account of after-acquired property 事后取得的财产报告
3"%:S_[ account of defaulter 拖欠帐目
P%.9 g account payable 应付帐款
AlGD .K account payee only [A/C payee only] 只可转帐;存入收款人帐户
R(ay&f%E account receivable 应收帐款
MiN68x9 account receivable report 应收帐款报表
}K0.*+M account statement 结单;帐单;会计财务报表
"x&H*" account title 帐户名称;会计科目
M=@U]1n*c accountant's report 会计师报告
MwXgaSV Accountant's Report Rules 会计师报告规则
yv,9 0+k accounting and auditing procedure 会计与审计程序;会计与核数程序
,X+071.( Accounting Arrangements 《会计安排》
c~@I1M accounting basis 会计基础
L[rJ7: accounting by Official Receiver 破产管理署署长呈交的帐目
lkBab$S) Accounting Circular 《会计通告》
O`H[,+vm[ accounting class 会计类别
350 y6pVh accounting date 记帐日期;会计结算日期
DtyT8kr accounting for money 款项核算
h1J-AfV Accounting Officer 会计主任
.3oFSc`q accounting period 会计报告期;会计期
LTG/gif[u accounting policy 会计政策;会计方针
&9IMZAo accounting practice 会计惯例
BYP,}yzA accounting principle 会计准则
!dGy"-i$h accounting record 会计记录
;v#~o* accounting report 会计报告
fH}` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m&b!\"0 Accounting Society of China 中国会计学会
.b5B7x} accounting statement 会计报表
d7P|
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=v1s@5;~ accounting transaction 会计事项;帐务交易
o
KX!{ accounting treatment 会计处理
wN"irXG accounting year 会计年度
K@%. T# accretion 增值;添加
6<FJ`l]U9 accrual 应计项目;应累算数目
E9QNx62 accrual basis 应计制;权责发生制
,odjL6u accrual basis accounting 应计制会计;权责发生制会计
aZ#c_Q#gZ accrue 应累算;应计
=OTwP accrued benefit 应累算利益
}4\>q$8' accrued charges 应计费用
m &c8@-T accrued cumulative preference share dividend 应累算的累积优先股股息
Fpl<2eBg4 accrued expenses 应累算费用
,c}Q;eYc3 accrued interest payable 应付利息;应计未付利息
`<q{8 accrued interest receivable 应收利息;应计未收利息
fytgS(?I' accrued right 累算权益
(~,Q-w" accruing profit 应累算的利润
r's4-\ accumulated fiscal reserve 累积财政储备
7RTp+FC] accumulated profit 累积利润;滚存溢利
dAohj
QH: accumulated reserve 累积储备
(8k3z` accumulation of surplus income 累积收益盈余
> lN{FJ acquired assets 既得资产
r!#NFek} acquisition 收购;购置;取得
ln#Lx&r;| acquisition cost 购置成本
A .*}< acquisition expenses 购置费用
TE^BfAw@ acquisition of 100% interest 收购全部股权
Uo5l
=\ acquisition of control 取得控制权
b'uH4[zX% acquisition of fixed assets 购置固定资产
kQwBrb4 acquisition of shell “买壳”
EVrOu"" acquisition price 收购价
=@&]PYv act of God 天灾
>=[w{Vn'Mf acting partner 执事合伙人
,]1K^UeZ active market 买卖活跃的市场;交投畅旺的市场;旺市
!dStl:B active partner 积极参与的合伙人
3x.|g active trading 交投活跃
jcv3ES^ actual circulation 实际流通
\*1pFX# actual cost 实际成本
EivZI<<a actual expenditure 实际开支;实际支出
<wc=SMmO actual income 实际入息;实际收入;实际收益
mp%i(Y"vp actual market 现货市场
o1-Zh!*a* actual price 现货价;实际价格
<JDkvpckx. actual profit 实际利润
Z3T:R"l; actual quotation 实盘;实际价位;实际报价
OV Iu&6# actual year basis 按实际年度计算
p7Gs actuals 实货
5(tOQ%AQ actuarial investigation 精算调查
IgQW 5E# actuarial principle 精算原则
!$f@j6. actuarial report 精算师报告
m?>$!B4jFB Actuarial Society of Hong Kong 香港精算学会
ES<"YF actuarial valuation 精算师估值
bY&s$Ry3" actuary 精算师
#*1\h=bzmW ad referendum agreement 暂定协议;有待覆核的协定
i{
eDV
ad valorem duty 从价税;按值征税
dGTAZ(1W ad valorem duty system 从价税制
KKl8tI\u~ ad valorem fee 从价费
0:Ak4L6k ad valorem tariff 从价关税
fLxFF additional allowance 额外免税额
7-Fh!=\f/ additional amount for unexpired risk 未过期风险的额外款额
iVREkZ2SC additional assessable profit 补加应评税利润
/DJyNf* additional assessment 补加评税
00n6v;X additional commitment 额外承担
^1Y0JQ additional commitment vote 额外承担拨款
LH3PgGi, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_Z@- q additional dependent parent allowance 供养父母额外免税额
e:6R +8s2 additional provision 额外拨款
C$-IDBXK additional stamp duty 附加印花税
1j9 .Q;9 additional tax 补加税罚款;补加税款
a&M{y Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Oy&Myjny< adjudged bankrupt 被裁定破产
IH'DCY: adjudicated bankrupt 裁定破产人
>jq~5HN adjudication fee 裁定费;评定印花税额手续费;评估契据费
$@7S+'Q3 adjudication of bankruptcy 裁定破产;宣告破产
b-;+&Rb adjudication of insolvency 裁定无力偿还债务
B}C"Xc adjusted actual 经调整的实数;调整后的实数
VD<W adjusted current assets 经调整的流动资产;调整后的流动资产
0".pw; .} adjusted figure 经调整的数字;调整后的数额
F]0O4p~fl adjusted liabilities 经调整的负债;调整后的负债
MX xRM~ adjusted loss 经调整的亏损;调整后的亏损
xmT(yv, adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Ud\Jc:DG adjusted profit 经调整的利润;调整后的利润
WpWnwQY`# adjusted surplus 经调整的盈余额;调整后的盈余额
w f,7 adjusted value 经调整的价值;调整后的价值
U;LbP-{B adjustment 调整;修订;理算〔保险〕
m("!
M~1 adjustment centre 调剂中心
Jx[IHE adjustment lag 调整过程的时间差距;调整时差
=k2In_ adjustment mechanism 调整机制
bWW$_Spr adjustment of loss 亏损调整
]b-Z;Nce adjustment process 调整过程;调整程序
"P~0 7 adjustment range 调整幅度
6&`.C/"2 administered exchange rate 受管制汇率
#7/_Usso Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#y~^!fdp9 administration expenses 行政费用
x$cs_q]J administration fee 手续费;行政费
GBGGV#_q'} administration in bankruptcy 破产管理
?Xx,[Z& administration order 遗产管理令
HUfH/x3zj] administrator 管理人;遗产管理人
bYYyXM administrator of the estate 遗产管理人
3;u* _ ]N_ admission of debt 债项承认书
k "LbB#Q admission of proof 接纳债权证明
w q% 4'( advance 放贷款项;垫付款项;预支款项;预付款项
>u4%s7v advance account 暂支帐目;预付款帐户
CVyqr_n65/ advance compensation 预付补偿金
+>@<'YI< advance from shareholder 股东垫款
EX~ U(JB6 advance pending reimbursement 预支以待日后付还
q1;}~}W;z4 advanced economy 先进经济体系
I?.$ advancement 预付;预付财产
7xb z)FI advances warrant 垫款令
wyMj^+ 2m advancing 贷出
QyuSle adverse balance 逆差
O\,n;oj adverse exchange 逆汇
[u[F6Wst advertisement addressed to shareholders 在报章刊登的致股东通告
hCQzD2 advice for collection 托收通知书
KLGhsx35 advice of drawing 提款通知书;汇票通知书
~B'K_# advice of payment 付款通知
6HW<E~G'6 Advisory Committee [Securities and Futures Commission]
`i<;5s!rX 谘询委员会〔证券及期货事务监察委员会〕
j{C+`~O Advisory Committee on Diversification 经济多元化谘询委员会
?H#]+SpOcv affidavit 誓章;遗产申报誓章
4/e-E^ affidavit of no receipt 述明无收款的誓章
HW;,XzP= affiliate 联号;联营公司;附属公司
;X[mfg\ affiliated company 附属公司;联号;联营公司
/8VM.fr$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6'3@/. affordability 负担能力
Qv,8tdx African Development Bank [AfDB] 非洲开发银行
#(mm6dj after-acquired property 事后取得的财产
s/ibj@h after-hours dealing 市后交易
T@;z o8: after-tax profit 税后盈利;税后利润;税后溢利
TyY[8J| agency agreement 代理协议
`7zz&f9dDX agency expenses 代理机构的开支
k-@CcrepF agency fee 代理费
TPZZln'3 Agency Law 《代理法》
/d ?) agent 代理人;承销人
r DX_$,3L agent of company 公司代理人
Z$ {I4a agent's fee 代理人费;经纪费
N 3i,_ aggregate 总计;总数;总体数字
TL ;2,@H` aggregate amount 总款额;总额
+/*g?Vt aggregate assets and liabilities 总体资产与负债
4&~ft aggregate at constant price 按固定价格计算的总体数字
0K <@?cI aggregate demand 总需求
? "]fGp6y aggregate gross position 总持仓量
Jtnuo]{R aggregate limit 总限额
Uc/MPCqZ aggregate of salaries tax 合计薪俸税
<03 @c s aggregate performance 总体表现;总体业绩
?g+0S@{i $ aggregate supply 总体供应
8l-+
4~mH aggregate surplus 总盈余
j(HC^\Hi aggregate total 整体总额
(D]l/akP aggregate value 总值;合计价值
Q/o!&& aggregated basis 合计基准
Z"<aS&GH aggregated net chargeable income 合计应课税入息实额
kz\
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j(F&*aH78 aggregation of incomes of husband and wife 夫妇入息合并计算
Yv\.QrxPm aggregation of property 财产的总和
awQf$ agio 差价;贴水
.?UK`O2Q 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》
vE0Ty9OH"] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m=b~Wf39 《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》
lG;RfDI- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*G7$wW:? 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
D *R F._ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qcEiJ}- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y0:y72mK agreement for a settlement 授产协议
8`XT`H agreement for assignment 转让协议
55)!cw4 agreement for sale 售卖协议;买卖协议
<*E{zr& agreement for sale and purchase 买卖协议
a1R2ocC agreement for the payment of interest 支付利息协议
AmNmhcN agreement for the repayment of money 还款协议
[8l;X: agreement of reinsurance 再保险协议
9!zUv:; Agricultural Bank of China 中国农业银行
2siUpmX air passenger departure tax 飞机乘客离境税
Gnop Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!:PF |dZ airport tax 机场税
FVNxjMm, alcohol duty 酒精税
R|
[mp%Q alienation 让与;让渡;转让
S/Pffal alimony 生活费;赡养费
HUiW#x%; All Ordinaries Index [AOI] 所有普通股指数
vi')-1Y
KM all risks 全险;综合险
w'oP{=y[ All Sales Record for Stock Market 《股票市场成交报告》
w-*$gk] Allied Capital Resources Limited 新联财务有限公司
{|=
8wB all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-e_IDE allocation letter 拨款信件
h?5$-#q~ allocation of fund 分配款项;预留款项
/Aooh~ allocation of profit 利润分配;溢利分配
a@$ U?=\e allocation warrant 拨款令
D[ U[D allotment 分配;配股
'yxRz5 allotment notice 股份配售通知;配股通知
_doX&*9u allotment of shares 股份分配
zc>/1>?M allowable 可获宽免;免税的
L!s/0kBg allowable business loss 可扣除的营业亏损
6*9hAnH allowable expenses 可扣税的支出
R L7OFfMe allowance 免税额;津贴;备抵;准备金
E,&BP$B allowance for debts 债项的免税额
Mk9' allowance for depreciation by wear and tear 耗损折旧免税额
L)H'g allowance for funeral expenses 殡殓费的免税额
ikf!7-, allowance for inflation 为通货膨胀而预留的款项;通胀准备金
(yIl]ZN* allowance for repairs and outgoings 修葺及支出方面的免税额
6<jh0=$ allowance to debtor 给债务人的津贴
@ de_|*c alteration of capital 资本更改
:c3}J<Z alternate trustee 候补受托人
H'|b$rP0@ amalgamation 合并
i lk\&J~I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G&$+8r ambit of charges 征税范围;收费范围
tn!z^W amended valuation 经修订的估值
)u?pqFH American Commodities Exchange 美国商品交易所
M7!>-P American Express Bank Limited 美国运通银行
|fnP@k American Stock Exchange 美国证券交易所
+>mbBu!7 amortization 摊销
qDZ?iTHQq amount due from banks 存放银行同业的款项
O Z<iP amount due from banks abroad 存放海外银行同业的款项
WtOpxAq amount due from holding companies 控股公司欠款
TD:NL4dm amount due from local banks 存放本港银行同业的款项
C%#=@HC amount due to banks 银行同业的存款
0;
GnR 0 amount due to banks abroad 海外银行同业的存款
A.tONPi amount due to holding companies 控股公司存款
,5^XjU3c= amount due to local banks 本港银行同业的存款
5q?2?j/h amount due to outport banks 外埠银行同业的存款
!wy
Qk amount for note issue 发行纸币的款额
F0h`>{1% amount of bond 担保契据的款额
4TcKs}z amount of consideration 代价款额
.U|irDO amount of contribution 供款数额
dU%Q=r8R amount of indebtedness 负债款额
mOji\qia amount of principal of the loan 贷款本金额
HnU; N S3J amount of rates chargeable 应征差饷数额
DZo7T! amount of share capital 股本额
6)63Yp( amount of sums assured 承保款额
1xN6V-qk amount of variation 变动幅度
X+zFRL% amount of vote 拨款数额
70bI}/u amount payable 应付款额
&|>CW:)&1" amount receivable 应收款额
0G`_dMN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
IsjxD|u analysis 分析
h8@8Qw ancillary risk 附属风险
R~OameRR annual account 周年帐目;周年帐目报表;年度决算;年结
LV|ZZ.d h annual accounting date 年结日期
wBz?OnD/D annual allowance 每年免税额;年积金;年度津贴;年津
S9/oBxGN annual balance 年度余额
c'M#va annual disposable income 每年可动用收入
K=,nX7Z5 annual estimates 周年预算
gzfs9e annual fee 年费
EC(,-sz\Z annual general meeting 周年大会
cQ(zBf annual growth rate 年增率;每年增长率
wh4ik`S 1 annual long-term supplement 长期个案每年补助金
z}I =: annual pensionable emolument 可供计算退休金的年薪
X"_,#3Ko! annual report 年报
\a\-hm Annual Report on the Consumer Price Index 《消费物价指数年报》
%Jy0?W N annual return 周年报表;周年申报表;每年报税表格
*J^l
r"%c Annual Return Rules 《周年报表规则》
fZ8%Z
annual review of consumer prices 每年消费物价回顾
k#mQLv annual roll-forward basis 逐年延展方式
>YP6/w,e annual salary 年薪
3ZdheenK9 annual statement 年度报表;年度决算表
:`('lrq 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
P$LHsg] annuitant 年金受益人
VB
53n' annuity 年金
7&oT}Z annuity contract 年金合约
pxm{?eBz annuity on human life 人寿年金
cp D=9k!*K antecedent debt 先前的债项
-L%J,f[&, ante-dated cheque 倒填日期支票
>6fc`3*! anticipated expenditure 预期开支
z&fXxp