A:
:4MB]v[K A share A股;甲类股份
Ga# :P F0 abatement of tax 减税;减扣免税额
9cEv&3 ABN AMRO Bank N.V. 荷兰银行
N@Y ljz| above-the-line expenditure 线上项目支出;经常预算支出
<$ F\Nk|x above-the-line receipt 线上项目收入;经常预算收入
OCZ[D{i9@ ABSA Asia Limited 南非联合亚洲有限公司
~zSCg|"r absolute change 绝对数值变更
d?:=PH absolute expenditure 实际开支
?t+5s] absolute guideline figure 绝对准则数字
oP!;\a( SL absolute interest 绝对权益
U Z|HJ8_ absolute order of discharge 绝对破产解除令
hGbj0 absolute profit margin 绝对利润幅度
jM$`(Y absolute value 实值;绝对值
Wx~k&[&E absolutely vested interest 绝对既得权益
qf=1?=l291 absorbed cost 已吸收成本;已分摊成本
]J:1P`k. absorption 吸收;分摊;合并
x.3J[=z=> absorption rate 吸收率;摊配率;分摊率
wE@'ap# ACB Finance Limited 亚洲商业财务有限公司
ynw5-aS3 acceptable form of reciprocity 合理的互惠条件
X=Ys<TM, acceptable rate 适当利率;适当汇率
"Kc>dJ@W acceptance agreement 承兑协议
H|ER
acceptance for honour 参加承兑
-S$1Yn acceptor 承兑人;接受人;受票人
J?Dq>%+^ acceptor for honour 参加承兑人
W - accident insurance 意外保险
/F4pb]U!* Accident Insurance Association of Hong Kong 香港意外保险公会
/DqLrA accident insurance scheme 意外保险计划
3/b;7\M accident year basis 意外年度基准
:.?gHF.? accommodation 通融;贷款
OvUI@,Ef accommodation bill 通融票据;空头票据
0 H0-U'l accommodation party 汇票代发人
K
=wBpLB account balance 帐户余额;帐户结余
\MK*by account book 帐簿
CBDG./ account collected in advance 预收款项
Kh4$ wwn account current book 往来帐簿
e]T`ot#/ account of after-acquired property 事后取得的财产报告
_>=L>* account of defaulter 拖欠帐目
"Vr[4&` account payable 应付帐款
\=0Vuz account payee only [A/C payee only] 只可转帐;存入收款人帐户
sk X]8 account receivable 应收帐款
OeTu?d&N account receivable report 应收帐款报表
!L\'Mk/=A account statement 结单;帐单;会计财务报表
! *a[jhx account title 帐户名称;会计科目
}C~]=Z accountant's report 会计师报告
d/j@_3' Accountant's Report Rules 会计师报告规则
:1<~}*B@{ accounting and auditing procedure 会计与审计程序;会计与核数程序
Pz~q%J Accounting Arrangements 《会计安排》
>[3X]n,0 accounting basis 会计基础
xh'^c^1 accounting by Official Receiver 破产管理署署长呈交的帐目
0\ f-z6 Accounting Circular 《会计通告》
nm):SEkC accounting class 会计类别
sd!sus|( R accounting date 记帐日期;会计结算日期
{e9Y
!oFg accounting for money 款项核算
@l>Xnqx) Accounting Officer 会计主任
BlaJl[P iv accounting period 会计报告期;会计期
.uDM_ 34 accounting policy 会计政策;会计方针
&va*IR accounting practice 会计惯例
zD_HyGf accounting principle 会计准则
%cj58zO|y accounting record 会计记录
nLd~2qBuv accounting report 会计报告
bF6gBM@* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ar`\ N1a Accounting Society of China 中国会计学会
<IH*\q:7 accounting statement 会计报表
Yw^ Gti'< accounting system 会计制度;会计系统
[$:@X V( accounting transaction 会计事项;帐务交易
>EBC 2WJ accounting treatment 会计处理
x u,htx accounting year 会计年度
ay[ZsQC accretion 增值;添加
_80ns&q accrual 应计项目;应累算数目
m<FK;
accrual basis 应计制;权责发生制
sRi %1r7 accrual basis accounting 应计制会计;权责发生制会计
{G.jB/ accrue 应累算;应计
^srs$
w] accrued benefit 应累算利益
vzy!3Hiw accrued charges 应计费用
`]&*`9IK{ accrued cumulative preference share dividend 应累算的累积优先股股息
qb$_xIQpDL accrued expenses 应累算费用
uN(b.5y accrued interest payable 应付利息;应计未付利息
u\w 2S4c accrued interest receivable 应收利息;应计未收利息
*[
#*n n accrued right 累算权益
-pX|U~a[ accruing profit 应累算的利润
a
8-;
accumulated fiscal reserve 累积财政储备
qZ?{-Vw accumulated profit 累积利润;滚存溢利
NxB+? accumulated reserve 累积储备
kYtHX~@ accumulation of surplus income 累积收益盈余
<4$YO-:E acquired assets 既得资产
?&\h;11T acquisition 收购;购置;取得
,5kvn acquisition cost 购置成本
/x
O{
.dr acquisition expenses 购置费用
wO!%
q[ acquisition of 100% interest 收购全部股权
Kt6C43]7 acquisition of control 取得控制权
)O -cw7 > acquisition of fixed assets 购置固定资产
IadK@?X6j acquisition of shell “买壳”
NkoofhZ acquisition price 收购价
-[<vYxX:h: act of God 天灾
H.9yT\f. acting partner 执事合伙人
Mb~~A5 active market 买卖活跃的市场;交投畅旺的市场;旺市
A{1
\f* active partner 积极参与的合伙人
?4MSgu active trading 交投活跃
<oZ(n g@X actual circulation 实际流通
k_BSY=$e*D actual cost 实际成本
XUf7yD actual expenditure 实际开支;实际支出
*F|i&2 actual income 实际入息;实际收入;实际收益
bUipp\[aV actual market 现货市场
;&7qw69k actual price 现货价;实际价格
-7C=- \]
actual profit 实际利润
P~b%;*m}8 actual quotation 实盘;实际价位;实际报价
Z(Ls#hp actual year basis 按实际年度计算
g:@Cg.q8 actuals 实货
l:k E^ =6 actuarial investigation 精算调查
(<5'ceF)X actuarial principle 精算原则
{kY`X[fvZ actuarial report 精算师报告
5jj57j" Actuarial Society of Hong Kong 香港精算学会
@eG#%6"> actuarial valuation 精算师估值
Hsux>+Q actuary 精算师
YA/H;707l ad referendum agreement 暂定协议;有待覆核的协定
Ay[9k=q] ad valorem duty 从价税;按值征税
xr1I8 5kM ad valorem duty system 从价税制
N|^!"/ ad valorem fee 从价费
*(XgUJq+ ad valorem tariff 从价关税
m8j#{[NE additional allowance 额外免税额
^HU=E@ additional amount for unexpired risk 未过期风险的额外款额
37<GG) additional assessable profit 补加应评税利润
w-q=.RSTn= additional assessment 补加评税
C9^elcdv additional commitment 额外承担
Hf E;$ additional commitment vote 额外承担拨款
2Xk1AS additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Vv*5{_ additional dependent parent allowance 供养父母额外免税额
R.n`R|NOd additional provision 额外拨款
E Zu additional stamp duty 附加印花税
::Ve ,-0 additional tax 补加税罚款;补加税款
T J"{nB Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
jak|LOp adjudged bankrupt 被裁定破产
BfO}4 adjudicated bankrupt 裁定破产人
:fMM-?s] adjudication fee 裁定费;评定印花税额手续费;评估契据费
5tbiNm^X adjudication of bankruptcy 裁定破产;宣告破产
v|hKf6 adjudication of insolvency 裁定无力偿还债务
9ixnf=$Jp adjusted actual 经调整的实数;调整后的实数
C8%nBa/ adjusted current assets 经调整的流动资产;调整后的流动资产
wE=8jl* adjusted figure 经调整的数字;调整后的数额
e1Z;\U$&. adjusted liabilities 经调整的负债;调整后的负债
h: (l+jr adjusted loss 经调整的亏损;调整后的亏损
R|^t~h- 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
{N8rZ [Oo adjusted profit 经调整的利润;调整后的利润
(j\UoKLRt adjusted surplus 经调整的盈余额;调整后的盈余额
TuT= adjusted value 经调整的价值;调整后的价值
vN[m5)aT adjustment 调整;修订;理算〔保险〕
dIe 6:s adjustment centre 调剂中心
]&%X(jWyn adjustment lag 调整过程的时间差距;调整时差
jq]\oY8y adjustment mechanism 调整机制
os0"haOI9h adjustment of loss 亏损调整
vzQmijr- adjustment process 调整过程;调整程序
=dJEcC_J adjustment range 调整幅度
Zi '8~iEH administered exchange rate 受管制汇率
n$VPh/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ymh2qGcj]8 administration expenses 行政费用
OjL"0imN6 administration fee 手续费;行政费
|kRx[UL administration in bankruptcy 破产管理
doUqUak administration order 遗产管理令
>w'?DV>u| administrator 管理人;遗产管理人
*xX0]{49q administrator of the estate 遗产管理人
5EZr"[8M admission of debt 债项承认书
U8 @*I>vA admission of proof 接纳债权证明
Bk(XJAjY advance 放贷款项;垫付款项;预支款项;预付款项
v?iH}7zb%Q advance account 暂支帐目;预付款帐户
s#CEhb advance compensation 预付补偿金
o ML
K!]a advance from shareholder 股东垫款
c;fyUi advance pending reimbursement 预支以待日后付还
Dk/;`sXV advanced economy 先进经济体系
z~Gi/Ln advancement 预付;预付财产
{G_ZEo#x8, advances warrant 垫款令
CmM K\R. advancing 贷出
`ez_
{ adverse balance 逆差
YMC*<wXN adverse exchange 逆汇
vWwp'q advertisement addressed to shareholders 在报章刊登的致股东通告
}VdohX- advice for collection 托收通知书
:+; UW
\ advice of drawing 提款通知书;汇票通知书
{Dqf.w>t advice of payment 付款通知
GJU84Xn7 Advisory Committee [Securities and Futures Commission]
e5C560 谘询委员会〔证券及期货事务监察委员会〕
tyNT1F{ Advisory Committee on Diversification 经济多元化谘询委员会
~gmj/PQ0 affidavit 誓章;遗产申报誓章
a//<S?d$: affidavit of no receipt 述明无收款的誓章
(m25ZhW affiliate 联号;联营公司;附属公司
f8!*4Bw affiliated company 附属公司;联号;联营公司
3
rV)JA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qf7lQovK affordability 负担能力
*ax$R6a#X African Development Bank [AfDB] 非洲开发银行
G)G5eXXX after-acquired property 事后取得的财产
NvQN after-hours dealing 市后交易
rOEk%kJ after-tax profit 税后盈利;税后利润;税后溢利
gYw4YP0Gz agency agreement 代理协议
*6?h,Dt L agency expenses 代理机构的开支
ZXh6Se4o agency fee 代理费
??Q'| r Agency Law 《代理法》
ZG"_M@S. agent 代理人;承销人
GMyzQ]@} agent of company 公司代理人
Nyip]VwMJ agent's fee 代理人费;经纪费
R#DnV[!\ aggregate 总计;总数;总体数字
k|'{$/n aggregate amount 总款额;总额
gDa}8!+i aggregate assets and liabilities 总体资产与负债
HM/2/
/ aggregate at constant price 按固定价格计算的总体数字
vlY83mU. aggregate demand 总需求
|VQ17*4ff1 aggregate gross position 总持仓量
Y/?V%X aggregate limit 总限额
KLrxlD4\ aggregate of salaries tax 合计薪俸税
>|'u:`A aggregate performance 总体表现;总体业绩
#(=8
RA:@ aggregate supply 总体供应
>08'+\~:b aggregate surplus 总盈余
F[RQ6PW aggregate total 整体总额
9`4M o+ aggregate value 总值;合计价值
)!z<q}i5 aggregated basis 合计基准
Q'>pOtJG*J aggregated net chargeable income 合计应课税入息实额
8lk@ev=O& aggregation 合并计算;合计;总和
wc`UcGO aggregation of incomes of husband and wife 夫妇入息合并计算
gqJSz}' aggregation of property 财产的总和
ia6%>^ agio 差价;贴水
G<:_O-cPSv 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》
0N>NX?r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W<|
M0S{ 《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》
}@6ws/5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2t
7':X 《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》
a|S6r-_;s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?"04u*u3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a8nqzuI agreement for a settlement 授产协议
4:wVT;?a agreement for assignment 转让协议
c@f?0|66M agreement for sale 售卖协议;买卖协议
c[VVCN8dA agreement for sale and purchase 买卖协议
*WMI<w~_ agreement for the payment of interest 支付利息协议
mk.1j x?l agreement for the repayment of money 还款协议
3ScOJo agreement of reinsurance 再保险协议
!r^fX=X>' Agricultural Bank of China 中国农业银行
hNU$a?eVpR air passenger departure tax 飞机乘客离境税
4Ys\<\~d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&FrUj>i airport tax 机场税
^cRAtoa alcohol duty 酒精税
cPunMHD alienation 让与;让渡;转让
<tUl(q+ty alimony 生活费;赡养费
)O+V ft All Ordinaries Index [AOI] 所有普通股指数
gpT~3c;l= all risks 全险;综合险
VN3[B
eH All Sales Record for Stock Market 《股票市场成交报告》
Dxvizd>VU Allied Capital Resources Limited 新联财务有限公司
<=nOyT9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pYN.tD FO allocation letter 拨款信件
&ci;0P#Q allocation of fund 分配款项;预留款项
xqSoE[<v allocation of profit 利润分配;溢利分配
,{6Vf|? allocation warrant 拨款令
p C^=?!:U allotment 分配;配股
)B*D\9\Z allotment notice 股份配售通知;配股通知
N=T 0Td allotment of shares 股份分配
y:',)f } allowable 可获宽免;免税的
G22{',#r8 allowable business loss 可扣除的营业亏损
:%[mc-6. allowable expenses 可扣税的支出
v`r![QpYf allowance 免税额;津贴;备抵;准备金
TI/5'Oke$ allowance for debts 债项的免税额
>\?RYy,s$ allowance for depreciation by wear and tear 耗损折旧免税额
G!)Q"+ allowance for funeral expenses 殡殓费的免税额
N?EeT}m _ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
O2qy[]km allowance for repairs and outgoings 修葺及支出方面的免税额
[CG3&J allowance to debtor 给债务人的津贴
b9 ;w3Ba alteration of capital 资本更改
$;pHv< alternate trustee 候补受托人
v\lKY*@f amalgamation 合并
g@zhhBtQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D wfw|h ambit of charges 征税范围;收费范围
icK$W2<8mg amended valuation 经修订的估值
;#bDz}|\AN American Commodities Exchange 美国商品交易所
CzDV^Iv;Q{ American Express Bank Limited 美国运通银行
!aB~G}' American Stock Exchange 美国证券交易所
4_P6P amortization 摊销
f"z;' amount due from banks 存放银行同业的款项
kBU`Q{. amount due from banks abroad 存放海外银行同业的款项
Xhs*nt%l amount due from holding companies 控股公司欠款
[*J?TNk amount due from local banks 存放本港银行同业的款项
Ot+Z}Z- amount due to banks 银行同业的存款
)g?ox{Hol amount due to banks abroad 海外银行同业的存款
.uinv
amount due to holding companies 控股公司存款
d@%PTSX amount due to local banks 本港银行同业的存款
m[CyvcF*u amount due to outport banks 外埠银行同业的存款
=w!2R QB amount for note issue 发行纸币的款额
G<-<>)zO! amount of bond 担保契据的款额
IISdC(5 amount of consideration 代价款额
"$/1.SX;] amount of contribution 供款数额
p9 G{Q amount of indebtedness 负债款额
LGK&&srJs amount of principal of the loan 贷款本金额
M._;3_)%/ amount of rates chargeable 应征差饷数额
nAC>']K4$ amount of share capital 股本额
2bOl`{x amount of sums assured 承保款额
@\r2%M- amount of variation 变动幅度
(tyky&$! amount of vote 拨款数额
1Va=.#< amount payable 应付款额
naM~>N amount receivable 应收款额
u#y#(1
= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
LzxO=+=9!q analysis 分析
DheQcM ancillary risk 附属风险
({zWyl annual account 周年帐目;周年帐目报表;年度决算;年结
"@^Q"RF annual accounting date 年结日期
|e<$ annual allowance 每年免税额;年积金;年度津贴;年津
"Zy:q'`o annual balance 年度余额
v>HOz\F annual disposable income 每年可动用收入
-u7NBtgUh annual estimates 周年预算
q6ZewuV. annual fee 年费
/M JI^\CA annual general meeting 周年大会
]9PG"<^k annual growth rate 年增率;每年增长率
`8r$b/6 annual long-term supplement 长期个案每年补助金
FUf.3@} annual pensionable emolument 可供计算退休金的年薪
p6aR/gFkqv annual report 年报
O._\l?m Annual Report on the Consumer Price Index 《消费物价指数年报》
B&7NF}CF2 annual return 周年报表;周年申报表;每年报税表格
(S4HU_,88 Annual Return Rules 《周年报表规则》
vvG"rU annual review of consumer prices 每年消费物价回顾
<5^m`F5 annual roll-forward basis 逐年延展方式
,
@!X!L annual salary 年薪
p/88mMr annual statement 年度报表;年度决算表
AusjN-IL Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6O,:I annuitant 年金受益人
mP=[h
|a$r annuity 年金
rB{w4 annuity contract 年金合约
g*(z.
annuity on human life 人寿年金
& Zn`2% antecedent debt 先前的债项
fL#r@TB-s ante-dated cheque 倒填日期支票
OrYN-A4{ anticipated expenditure 预期开支
OR*JWW[] anticipated net profit 预期纯利
LR{bNV[i anticipated revenue 预期收入
}NwmZw>_ anti-inflation measure 反通货膨胀措施
]Xnar:5 anti-inflationary stance 反通货膨胀立场
xj U0& apparent deficit 表面赤字
AJLzLbV+ apparent financial solvency 表面偿债能力
T_c`=3aO apparent partner 表面合伙人
&$CyT6mb^ application for personal assessment 个人入息课税申请书
aC1 xt( application of fund 资金应用
q1 q~%+Jy application to release as liquidator and to destruct the books of accounts and documents
sq#C|v/ 申请免除清盘人职务及毁灭帐簿与文件
j -o appointed actuary 委任精算师
=v\}y+
Yh appointed auditor 委任核数师;委任审计师
J+ :3==, appointed trustee 委任的受托人
xC _3&. appointer 委任人
?:60lCqj apportioned pro rata 按比例分摊
HI D6h! apportionment 分配;分摊
8M!9gvcaO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A ;`[va apportionment formula 分摊方程式
:%mlsNw apportionment of estate duty 遗产税的分摊
D&mPYxXL appraisal 估价;评估
8b,Z)"(U3 appreciable growth 可观增长
otjT?R2g' appreciable impact 显着影响
"N%W5[C{ appreciable increase 可观增长
?UflK appreciation 增值;升值
6I=d0m.io appreciation against other currencies 相对其他货币升值
78xiT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
NPBOG1q% appreciation tax 增值税
u_ :gqvC= appropriation 拨款;拨用;拨付
Ve[Kv07 appropriation account 拨款帐目
u8A,f}D 3 Appropriation Bill 拨款法案
olo9YrHn appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
8j&1qJx) approved basket stock 认可一篮子证券
_pS)bxw approved budget 核准预算
ri"=)] approved charitable donation 认可慈善捐款
0\ j)!b approved charitable institution 认可慈善机构
vy5{Vm".4 approved currency 核准货币;认可货币
p'/%" approved estimates 核准预算
Jn?ZJZ approved estimates of expenditure 核准开支预算
u?g;fh6 approved overseas insurer 核准海外保险人
}236{)DuN approved overseas trust company 核准海外信托公司
2+(SR.oGq approved pooled investment fund 核准汇集投资基金
\"K:<+RH approved provident fund scheme 认可公积金计划
Cq=k3d#} approved provision 核准拨款
>]\oVG approved redeemable share 核准可赎回股份
2rP!] approved regional stock 认可地区性证券
,+n{xI2 approved retirement scheme 认可退休金计划
1RQM-0W, approved subordinated loan 核准附属贷款
r`0oI66B/ arbitrage 套戥;套汇;套利
bq5?fPBrq arbitrageur 套戥者;套汇者
5X-d,8{w
_ arbitrary amount 临时款项
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