A:
vA2,&%jw A share A股;甲类股份
]cLEuE^& abatement of tax 减税;减扣免税额
Wp7@ ABN AMRO Bank N.V. 荷兰银行
P$(WdVG above-the-line expenditure 线上项目支出;经常预算支出
QSn;a 4f above-the-line receipt 线上项目收入;经常预算收入
[TbG55 ABSA Asia Limited 南非联合亚洲有限公司
K.V!@bPlw9 absolute change 绝对数值变更
vSYunI absolute expenditure 实际开支
@wEKCn|}o absolute guideline figure 绝对准则数字
_
r^90 absolute interest 绝对权益
n&YW".iG absolute order of discharge 绝对破产解除令
0$f_or9T absolute profit margin 绝对利润幅度
G&%nF4 absolute value 实值;绝对值
`u p-m=zA absolutely vested interest 绝对既得权益
9N*S-Po= absorbed cost 已吸收成本;已分摊成本
>p]WCb'PH absorption 吸收;分摊;合并
wv7p,9Z[ absorption rate 吸收率;摊配率;分摊率
KB%j! ? ACB Finance Limited 亚洲商业财务有限公司
'XP>} m acceptable form of reciprocity 合理的互惠条件
+B`'P9Zk@ acceptable rate 适当利率;适当汇率
z,}c?BP acceptance agreement 承兑协议
&e HM#as acceptance for honour 参加承兑
KD%xo/Z. acceptor 承兑人;接受人;受票人
EU^}NZW&v: acceptor for honour 参加承兑人
cwM#X;FGq
accident insurance 意外保险
!!-}ttFA Accident Insurance Association of Hong Kong 香港意外保险公会
h7de9Rt accident insurance scheme 意外保险计划
nCffBc accident year basis 意外年度基准
e8XM=$@ accommodation 通融;贷款
y(/jTS/hd accommodation bill 通融票据;空头票据
Xc8= 2n accommodation party 汇票代发人
JK(`6qB>(6 account balance 帐户余额;帐户结余
up+.@h{ account book 帐簿
?dJ/)3I%F account collected in advance 预收款项
zt)p`kd D account current book 往来帐簿
L)kb (TH account of after-acquired property 事后取得的财产报告
teq^xTUF[ account of defaulter 拖欠帐目
#514a(6 account payable 应付帐款
pIZLGsu[ account payee only [A/C payee only] 只可转帐;存入收款人帐户
r6F{ account receivable 应收帐款
>+Sv9S account receivable report 应收帐款报表
e'k;A{Oh account statement 结单;帐单;会计财务报表
}J+ce account title 帐户名称;会计科目
%jbJ6c accountant's report 会计师报告
*2 qh3 Accountant's Report Rules 会计师报告规则
_S9rF-9G] accounting and auditing procedure 会计与审计程序;会计与核数程序
q9W~7 Accounting Arrangements 《会计安排》
.q5J^/kr accounting basis 会计基础
54ak<&? accounting by Official Receiver 破产管理署署长呈交的帐目
r3+<r<gs Accounting Circular 《会计通告》
aW`:)y&f accounting class 会计类别
zmy4tsmX accounting date 记帐日期;会计结算日期
0v_6cYA accounting for money 款项核算
8X}^~ e Accounting Officer 会计主任
45Nv_4s accounting period 会计报告期;会计期
g:3d<CS accounting policy 会计政策;会计方针
msA' 5> accounting practice 会计惯例
ShL1'Z}^{ accounting principle 会计准则
X[GIOPDx accounting record 会计记录
VZT6;1TD$8 accounting report 会计报告
1&X}1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u#a%( Accounting Society of China 中国会计学会
A0cM(w{7_ accounting statement 会计报表
936Ff*%(l accounting system 会计制度;会计系统
^3Z7dIUww accounting transaction 会计事项;帐务交易
[+hy_Nc$ accounting treatment 会计处理
V]l&{hl, accounting year 会计年度
t7jh?] accretion 增值;添加
@!z$Sp= accrual 应计项目;应累算数目
8BYIxHHz accrual basis 应计制;权责发生制
.DgoOo%?" accrual basis accounting 应计制会计;权责发生制会计
e={k.y}x} accrue 应累算;应计
yPf?"W accrued benefit 应累算利益
! 6p>P4TT accrued charges 应计费用
o|z+!, accrued cumulative preference share dividend 应累算的累积优先股股息
^?$D.^g accrued expenses 应累算费用
& cM
u/ } accrued interest payable 应付利息;应计未付利息
c8^+^.=pX accrued interest receivable 应收利息;应计未收利息
tyc8{t#Z accrued right 累算权益
WW@JVZxK accruing profit 应累算的利润
MxM](ew~7 accumulated fiscal reserve 累积财政储备
{ c v;w accumulated profit 累积利润;滚存溢利
6V'wQqJ accumulated reserve 累积储备
QRsqPh&- accumulation of surplus income 累积收益盈余
;Ri 3#*a= acquired assets 既得资产
~v.jZ/h acquisition 收购;购置;取得
~mN g[] acquisition cost 购置成本
?ada>"~GR_ acquisition expenses 购置费用
@+}rEe_( acquisition of 100% interest 收购全部股权
JfI aOhKs] acquisition of control 取得控制权
. o-0aBG acquisition of fixed assets 购置固定资产
qg^(w fI acquisition of shell “买壳”
@rPI$ia1~ acquisition price 收购价
[MV`pF)x act of God 天灾
ry$tK"v/ acting partner 执事合伙人
*hv=~A
$q active market 买卖活跃的市场;交投畅旺的市场;旺市
_oQtk^fp active partner 积极参与的合伙人
[GtcaX{Zz active trading 交投活跃
+\+Uz!YS actual circulation 实际流通
th5,HO~ actual cost 实际成本
*e(:["v actual expenditure 实际开支;实际支出
Iv'RLM actual income 实际入息;实际收入;实际收益
NY4!TOp actual market 现货市场
j`>?"1e@x actual price 现货价;实际价格
fUb1/-} actual profit 实际利润
,]0S4h67 actual quotation 实盘;实际价位;实际报价
17e=GL actual year basis 按实际年度计算
gsW=3m&` actuals 实货
v*&Uk'4E actuarial investigation 精算调查
Vh 2Bz actuarial principle 精算原则
hmc\|IF` actuarial report 精算师报告
1Z\(:ab13 Actuarial Society of Hong Kong 香港精算学会
5gO /-Zj actuarial valuation 精算师估值
%l Q[dXp actuary 精算师
J$1j-\KS ad referendum agreement 暂定协议;有待覆核的协定
N YCj; ,V ad valorem duty 从价税;按值征税
5){tBK| ad valorem duty system 从价税制
zx
ct( ad valorem fee 从价费
q]F4Lq( ad valorem tariff 从价关税
EYA/CI additional allowance 额外免税额
x$~3$E additional amount for unexpired risk 未过期风险的额外款额
MzG5u<D additional assessable profit 补加应评税利润
1v;'d1Hg; additional assessment 补加评税
$8jaapNm@ additional commitment 额外承担
d/l,C4p additional commitment vote 额外承担拨款
6,B-:{{e" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?lF mXZy` additional dependent parent allowance 供养父母额外免税额
0('OyH) additional provision 额外拨款
aL88E
additional stamp duty 附加印花税
\s,Iz[0Vfz additional tax 补加税罚款;补加税款
7@FDBjq Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Kp8fh-4_ adjudged bankrupt 被裁定破产
)V=0IZi adjudicated bankrupt 裁定破产人
V{43HA10b adjudication fee 裁定费;评定印花税额手续费;评估契据费
xC<R:"Mn adjudication of bankruptcy 裁定破产;宣告破产
|a%B|CX adjudication of insolvency 裁定无力偿还债务
5i|s>pD4z1 adjusted actual 经调整的实数;调整后的实数
<#zwKTmK1 adjusted current assets 经调整的流动资产;调整后的流动资产
~q*i;* adjusted figure 经调整的数字;调整后的数额
OWqrD@ adjusted liabilities 经调整的负债;调整后的负债
-UJ?L adjusted loss 经调整的亏损;调整后的亏损
3voW adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
q5%2WM]6 adjusted profit 经调整的利润;调整后的利润
Q6u{@$(/N adjusted surplus 经调整的盈余额;调整后的盈余额
a[q84[OQ adjusted value 经调整的价值;调整后的价值
D)y{{g*Lnm adjustment 调整;修订;理算〔保险〕
PXa5g5! adjustment centre 调剂中心
s\6N }[s adjustment lag 调整过程的时间差距;调整时差
p Z"o@';! adjustment mechanism 调整机制
nlaG<L# adjustment of loss 亏损调整
<F ew<r2 adjustment process 调整过程;调整程序
-<|Y 1PQ adjustment range 调整幅度
w
nWgy4: administered exchange rate 受管制汇率
\$j^_C> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b9`i Z administration expenses 行政费用
Jth=.9mrM administration fee 手续费;行政费
`(3SfQ- administration in bankruptcy 破产管理
ooY\t + administration order 遗产管理令
aQga3;S! administrator 管理人;遗产管理人
%?Rs*-F.~1 administrator of the estate 遗产管理人
e]>/H8 admission of debt 债项承认书
e$HQuA~Q; admission of proof 接纳债权证明
n|6?J_{<b> advance 放贷款项;垫付款项;预支款项;预付款项
'm[6v} advance account 暂支帐目;预付款帐户
f?Z|>3.2 advance compensation 预付补偿金
%Mh Q
advance from shareholder 股东垫款
<3lUV7! advance pending reimbursement 预支以待日后付还
l"kxr96 advanced economy 先进经济体系
`-o5&>'nf advancement 预付;预付财产
{>/)5AGs advances warrant 垫款令
&2Q*1YXj advancing 贷出
R'L?Xn}3 adverse balance 逆差
{H+?z<BF< adverse exchange 逆汇
J,RDTXqn advertisement addressed to shareholders 在报章刊登的致股东通告
!I~C0u advice for collection 托收通知书
n3'dLJH| advice of drawing 提款通知书;汇票通知书
Ey'J]KVW advice of payment 付款通知
!Qcir&]C> Advisory Committee [Securities and Futures Commission]
]Dh1~k.Kp 谘询委员会〔证券及期货事务监察委员会〕
te)n{K", Advisory Committee on Diversification 经济多元化谘询委员会
<.}Ua( affidavit 誓章;遗产申报誓章
H/^B.5RYE> affidavit of no receipt 述明无收款的誓章
+tIz[+u affiliate 联号;联营公司;附属公司
kffZElV affiliated company 附属公司;联号;联营公司
JIMWMk;ot affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o*-9J2V=J affordability 负担能力
C-Ig_Nc African Development Bank [AfDB] 非洲开发银行
La9r after-acquired property 事后取得的财产
a&C.= after-hours dealing 市后交易
BB63xEx after-tax profit 税后盈利;税后利润;税后溢利
~\[?wN agency agreement 代理协议
9qr UM`z$g agency expenses 代理机构的开支
Z^*NnL.' agency fee 代理费
mpAHL( Agency Law 《代理法》
q4k.f_{ agent 代理人;承销人
{c@G$ agent of company 公司代理人
gM#jA8gz agent's fee 代理人费;经纪费
\-c#jo.$8 aggregate 总计;总数;总体数字
5KJ%]B(H2 aggregate amount 总款额;总额
e=7W7^"_ aggregate assets and liabilities 总体资产与负债
&+G;R aggregate at constant price 按固定价格计算的总体数字
R]Ek}1~? aggregate demand 总需求
SRItE\"Xe aggregate gross position 总持仓量
ei|cD[
NY aggregate limit 总限额
lufeieW aggregate of salaries tax 合计薪俸税
lVoik*,B aggregate performance 总体表现;总体业绩
ETO$9}x[ aggregate supply 总体供应
'B`#:tX^N aggregate surplus 总盈余
c" +zgP aggregate total 整体总额
#]y5zi aggregate value 总值;合计价值
O#:&*Mv aggregated basis 合计基准
=JW[pRI5a aggregated net chargeable income 合计应课税入息实额
AWT"Y4Ie aggregation 合并计算;合计;总和
U<[jT=L aggregation of incomes of husband and wife 夫妇入息合并计算
Oc~aW3*A( aggregation of property 财产的总和
B6MkF"J< agio 差价;贴水
M&f#wQ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
RLHYw@-j@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;Xu22fKh 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
3cixQzb}u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(sCAR=5v\ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
I+"
lrU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Xk,>l6vc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ZdH1nX(Yh3 agreement for a settlement 授产协议
/c#l9&, agreement for assignment 转让协议
! Mo`^t agreement for sale 售卖协议;买卖协议
LG&5VxT=,< agreement for sale and purchase 买卖协议
|` "? agreement for the payment of interest 支付利息协议
2m" _z agreement for the repayment of money 还款协议
a+Ab]m8` agreement of reinsurance 再保险协议
63M=,0-Qt Agricultural Bank of China 中国农业银行
DsGI/c air passenger departure tax 飞机乘客离境税
%i"}x/CD[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
EnJ!mr airport tax 机场税
=EpJZt alcohol duty 酒精税
0hwj\{" alienation 让与;让渡;转让
|dk[cX> alimony 生活费;赡养费
8W -@N All Ordinaries Index [AOI] 所有普通股指数
1
i3k all risks 全险;综合险
NR3`M?Hjf All Sales Record for Stock Market 《股票市场成交报告》
=9$mbn
r Allied Capital Resources Limited 新联财务有限公司
'zxoRc-b@N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oHX$k{6 allocation letter 拨款信件
uR_F,Mp?%u allocation of fund 分配款项;预留款项
/_*>d) allocation of profit 利润分配;溢利分配
wa ky<w, allocation warrant 拨款令
X#ZgS!Mn allotment 分配;配股
5)M2r!\ allotment notice 股份配售通知;配股通知
Fw"$A0 allotment of shares 股份分配
~5 >[`) allowable 可获宽免;免税的
[s}/nu~U allowable business loss 可扣除的营业亏损
TzKK;(GX allowable expenses 可扣税的支出
wkBL=a allowance 免税额;津贴;备抵;准备金
3?`" allowance for debts 债项的免税额
?WHy0x20 allowance for depreciation by wear and tear 耗损折旧免税额
#epy%> allowance for funeral expenses 殡殓费的免税额
p`P~i&_ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
[@G`Afaf allowance for repairs and outgoings 修葺及支出方面的免税额
"U8S81' allowance to debtor 给债务人的津贴
qyyq& alteration of capital 资本更改
Q9sl fQ alternate trustee 候补受托人
g_q<ze amalgamation 合并
cp%ii' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;GOz>pg ambit of charges 征税范围;收费范围
NY!jwb@% amended valuation 经修订的估值
fu]N""~ American Commodities Exchange 美国商品交易所
ipjkZG@ American Express Bank Limited 美国运通银行
3Aj*\e0t American Stock Exchange 美国证券交易所
o`6|ba amortization 摊销
.'d2J> ~N amount due from banks 存放银行同业的款项
3n48 %5 amount due from banks abroad 存放海外银行同业的款项
}ZzLs/v%X amount due from holding companies 控股公司欠款
u|fXP)>. amount due from local banks 存放本港银行同业的款项
]db@RbaH amount due to banks 银行同业的存款
kg>>D amount due to banks abroad 海外银行同业的存款
o@k84+tn( amount due to holding companies 控股公司存款
A5nO= amount due to local banks 本港银行同业的存款
j@| `f((4 amount due to outport banks 外埠银行同业的存款
Cq\I''~8 amount for note issue 发行纸币的款额
:2y"3azxk amount of bond 担保契据的款额
LM"y\q ] amount of consideration 代价款额
,}J_:\j amount of contribution 供款数额
50n}my'2h amount of indebtedness 负债款额
z-,VnhLx amount of principal of the loan 贷款本金额
qSD9P ue amount of rates chargeable 应征差饷数额
\ZH&LPAY amount of share capital 股本额
qZ X/@Yxz amount of sums assured 承保款额
DC:)Ysuj amount of variation 变动幅度
o#D.9K( amount of vote 拨款数额
X?o(
b/F- amount payable 应付款额
o2uj =Gnx amount receivable 应收款额
z$[C#5+2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Qh`:<KI analysis 分析
LFu%v7L` ancillary risk 附属风险
P8I*dvu _ annual account 周年帐目;周年帐目报表;年度决算;年结
zoZH[a`H annual accounting date 年结日期
Y*LaBxt Q annual allowance 每年免税额;年积金;年度津贴;年津
X_?97iXjx annual balance 年度余额
c/aup annual disposable income 每年可动用收入
9[Qd)%MO annual estimates 周年预算
\#,t O%D annual fee 年费
MGt]' } annual general meeting 周年大会
SEd5)0X^ annual growth rate 年增率;每年增长率
!;3PG9n3|h annual long-term supplement 长期个案每年补助金
uaw < annual pensionable emolument 可供计算退休金的年薪
W?Xiz TW annual report 年报
1*Ar{:+ua Annual Report on the Consumer Price Index 《消费物价指数年报》
;3m!:l
annual return 周年报表;周年申报表;每年报税表格
Qa`hR Annual Return Rules 《周年报表规则》
d,cN( annual review of consumer prices 每年消费物价回顾
m,_d^ annual roll-forward basis 逐年延展方式
%XTA;lrz annual salary 年薪
B0Xl+JIR# annual statement 年度报表;年度决算表
glUo7^ay7 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
nH[+n `{o annuitant 年金受益人
ux-CpI annuity 年金
*fc-gAj annuity contract 年金合约
c&'JmKV>& annuity on human life 人寿年金
%fjuG antecedent debt 先前的债项
)S@jDaU<