A:
'"QC^Joz A share A股;甲类股份
!OM9aITv[ abatement of tax 减税;减扣免税额
\lHi=}0 ABN AMRO Bank N.V. 荷兰银行
="
K;3a`GI above-the-line expenditure 线上项目支出;经常预算支出
Pa2HFy2 above-the-line receipt 线上项目收入;经常预算收入
~jAOGo/&6 ABSA Asia Limited 南非联合亚洲有限公司
8yax.N
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qT#+DDEAL absolute expenditure 实际开支
f|Kd{ $VO absolute guideline figure 绝对准则数字
At%g^ absolute interest 绝对权益
JbzYr]k absolute order of discharge 绝对破产解除令
pcNVtp'V absolute profit margin 绝对利润幅度
kbBD+* absolute value 实值;绝对值
VpMpZ9oM< absolutely vested interest 绝对既得权益
xtf]U:c absorbed cost 已吸收成本;已分摊成本
Q_/{TE/sO5 absorption 吸收;分摊;合并
*2crhI*@> absorption rate 吸收率;摊配率;分摊率
l;U9dO}/[ ACB Finance Limited 亚洲商业财务有限公司
JGt4B acceptable form of reciprocity 合理的互惠条件
V`~$|
K[ acceptable rate 适当利率;适当汇率
vq_W zxaG acceptance agreement 承兑协议
a{Y:hrd:Z acceptance for honour 参加承兑
DCX4!,ZF acceptor 承兑人;接受人;受票人
h*)spwF- acceptor for honour 参加承兑人
?
Ldw\ accident insurance 意外保险
&5/`6-K Accident Insurance Association of Hong Kong 香港意外保险公会
#O]F5JB accident insurance scheme 意外保险计划
&w:"e'FG` accident year basis 意外年度基准
VA4vAF accommodation 通融;贷款
5b9_6L6 accommodation bill 通融票据;空头票据
=%Gecj accommodation party 汇票代发人
n|NI]Qi* account balance 帐户余额;帐户结余
wRf_IBhCd account book 帐簿
X obiF account collected in advance 预收款项
Tz58@VY V account current book 往来帐簿
W-=~Afy account of after-acquired property 事后取得的财产报告
^te9f%>$l account of defaulter 拖欠帐目
CZE5RzG account payable 应付帐款
t)g1ICt account payee only [A/C payee only] 只可转帐;存入收款人帐户
~ $#DB@b account receivable 应收帐款
f[ GH account receivable report 应收帐款报表
s2g}IZfo account statement 结单;帐单;会计财务报表
]tH/87qJ account title 帐户名称;会计科目
y%
uUA]c*m accountant's report 会计师报告
@Qd6a:-6 Accountant's Report Rules 会计师报告规则
X;sl?8HG!< accounting and auditing procedure 会计与审计程序;会计与核数程序
`Q1T-H_ Accounting Arrangements 《会计安排》
#!h:w accounting basis 会计基础
oe`oUnN accounting by Official Receiver 破产管理署署长呈交的帐目
n?@3R#4D3 Accounting Circular 《会计通告》
'1ff| c!x9 accounting class 会计类别
fMwJwMT8 accounting date 记帐日期;会计结算日期
2tCep accounting for money 款项核算
g]iWD;61 Accounting Officer 会计主任
EiI3$y3; accounting period 会计报告期;会计期
t d q;D accounting policy 会计政策;会计方针
,!kqEIp% accounting practice 会计惯例
nlHH}K accounting principle 会计准则
* kgbcU f8 accounting record 会计记录
NWwfNb> accounting report 会计报告
N<Rb<p%
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/4RKA!W Accounting Society of China 中国会计学会
n5 @H accounting statement 会计报表
N4!YaQQ;} accounting system 会计制度;会计系统
2uS&A
\ accounting transaction 会计事项;帐务交易
3nd02:GF accounting treatment 会计处理
{#uX
accounting year 会计年度
8~:qn@Z|E accretion 增值;添加
f'Wc_L) accrual 应计项目;应累算数目
1mL--m'r accrual basis 应计制;权责发生制
Nol',^) accrual basis accounting 应计制会计;权责发生制会计
:::"C"Ge accrue 应累算;应计
wED~^[]f accrued benefit 应累算利益
?)Z~H,Q(z accrued charges 应计费用
({Fus@/ accrued cumulative preference share dividend 应累算的累积优先股股息
"vH@b_>9| accrued expenses 应累算费用
Y {Klwn accrued interest payable 应付利息;应计未付利息
+
}( accrued interest receivable 应收利息;应计未收利息
"KOLRJ@ accrued right 累算权益
Qz{:m accruing profit 应累算的利润
=Z2U accumulated fiscal reserve 累积财政储备
&AGV0{NMh] accumulated profit 累积利润;滚存溢利
vkE6e6,Qc accumulated reserve 累积储备
"<3PyW?zt accumulation of surplus income 累积收益盈余
^O#,%>1J acquired assets 既得资产
y2\, L acquisition 收购;购置;取得
P~;NwHZ?k acquisition cost 购置成本
gO<>L0,j acquisition expenses 购置费用
*ky5SM(NR acquisition of 100% interest 收购全部股权
P_hwa1~d acquisition of control 取得控制权
{#=q[jVi%1 acquisition of fixed assets 购置固定资产
%whPTc0P acquisition of shell “买壳”
5LhFD acquisition price 收购价
hc>hNC:a act of God 天灾
>T.U\,om7 acting partner 执事合伙人
e.\d7_T+ active market 买卖活跃的市场;交投畅旺的市场;旺市
Hh$D:ZO active partner 积极参与的合伙人
|g> K$m^ active trading 交投活跃
fcr\XCG7U actual circulation 实际流通
!K'kkn,h actual cost 实际成本
:b^tu8E actual expenditure 实际开支;实际支出
`"I^nD^t>Y actual income 实际入息;实际收入;实际收益
R2x(8k"LPU actual market 现货市场
NJs )2 actual price 现货价;实际价格
\M="R-&b actual profit 实际利润
ff-9NvW4v actual quotation 实盘;实际价位;实际报价
Rla1,{1 actual year basis 按实际年度计算
nXb;&n% actuals 实货
t=iy40_T actuarial investigation 精算调查
h:"<x$F actuarial principle 精算原则
kxWf1hIz0 actuarial report 精算师报告
"J, ErnM Actuarial Society of Hong Kong 香港精算学会
$oq&uL actuarial valuation 精算师估值
#p*{p)]HiA actuary 精算师
p[h A?dXn ad referendum agreement 暂定协议;有待覆核的协定
n8A*Y3~R ad valorem duty 从价税;按值征税
+_06{7@h ad valorem duty system 从价税制
KSqWq:W+ ad valorem fee 从价费
pHni"iT ad valorem tariff 从价关税
uV52ko, additional allowance 额外免税额
PS`v3|d}}} additional amount for unexpired risk 未过期风险的额外款额
(Pin9^`ALc additional assessable profit 补加应评税利润
%1@+pf/ additional assessment 补加评税
GasIOPzK additional commitment 额外承担
d;:+Xd` additional commitment vote 额外承担拨款
b0tr)>d additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;-n+=@]7 additional dependent parent allowance 供养父母额外免税额
mxq'A additional provision 额外拨款
3Q~ng2Wv% additional stamp duty 附加印花税
n_)d4d zl additional tax 补加税罚款;补加税款
-"\z|OQ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
bf'@sh%W adjudged bankrupt 被裁定破产
/AjGj*O adjudicated bankrupt 裁定破产人
Q6RBZucv adjudication fee 裁定费;评定印花税额手续费;评估契据费
kE UfQLbn adjudication of bankruptcy 裁定破产;宣告破产
Goz9"yazg adjudication of insolvency 裁定无力偿还债务
#J, `a. adjusted actual 经调整的实数;调整后的实数
JdfjOlEb adjusted current assets 经调整的流动资产;调整后的流动资产
87>\wUJ adjusted figure 经调整的数字;调整后的数额
K
S,X$)9 adjusted liabilities 经调整的负债;调整后的负债
/(E)|*~6 adjusted loss 经调整的亏损;调整后的亏损
[jeZZB 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
FoInJ(PDH adjusted profit 经调整的利润;调整后的利润
1}QU\N(t adjusted surplus 经调整的盈余额;调整后的盈余额
1;4TA}'H adjusted value 经调整的价值;调整后的价值
D/9&pRsO adjustment 调整;修订;理算〔保险〕
B+*F?k[ adjustment centre 调剂中心
8D;>] > adjustment lag 调整过程的时间差距;调整时差
]EE}ax%#aq adjustment mechanism 调整机制
:?U1^!$$1 adjustment of loss 亏损调整
1
BAnf9
adjustment process 调整过程;调整程序
y2TJDb1 adjustment range 调整幅度
PC7U&*x@ administered exchange rate 受管制汇率
9%$4Ux*q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"So+ administration expenses 行政费用
`Q,moz administration fee 手续费;行政费
Qi w "x, administration in bankruptcy 破产管理
*9`@ administration order 遗产管理令
]{0
2! administrator 管理人;遗产管理人
F9]GEBLr administrator of the estate 遗产管理人
elJLTG admission of debt 债项承认书
DKF`uRvGN: admission of proof 接纳债权证明
<lB^>Hfu advance 放贷款项;垫付款项;预支款项;预付款项
oZmni9*SD advance account 暂支帐目;预付款帐户
ORA+> advance compensation 预付补偿金
@L=xY[&{ advance from shareholder 股东垫款
ZvkO#j advance pending reimbursement 预支以待日后付还
}Rt?p8p advanced economy 先进经济体系
=sG C advancement 预付;预付财产
B7fURL
Rqr advances warrant 垫款令
Z<0M_q9?MO advancing 贷出
](aXZ<, adverse balance 逆差
DdN{=}A adverse exchange 逆汇
`CUTb*{` advertisement addressed to shareholders 在报章刊登的致股东通告
-nV]%vJ$R} advice for collection 托收通知书
:&/'rMi<T advice of drawing 提款通知书;汇票通知书
3*/y<Z'H advice of payment 付款通知
(m|p|rL Advisory Committee [Securities and Futures Commission]
=CFO]9 谘询委员会〔证券及期货事务监察委员会〕
eXc`"T,C. Advisory Committee on Diversification 经济多元化谘询委员会
<omSK-
T- affidavit 誓章;遗产申报誓章
}<[@)g.h. affidavit of no receipt 述明无收款的誓章
@tM1e< affiliate 联号;联营公司;附属公司
bvUjH5.7 affiliated company 附属公司;联号;联营公司
dTB^6>H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W+cmn )8 affordability 负担能力
xeIt7b?# African Development Bank [AfDB] 非洲开发银行
Elom_ after-acquired property 事后取得的财产
~ Z=Q+'Hu0 after-hours dealing 市后交易
^}a..@|%W after-tax profit 税后盈利;税后利润;税后溢利
^I5k+cL agency agreement 代理协议
gH,^XZe agency expenses 代理机构的开支
P@`@?kMU agency fee 代理费
\uc]+nV!o Agency Law 《代理法》
Ev,>_1#Xm agent 代理人;承销人
JpcG5gX^B agent of company 公司代理人
p[!&D}&6h agent's fee 代理人费;经纪费
i
?%;s5< aggregate 总计;总数;总体数字
d!D#:l3; aggregate amount 总款额;总额
>KNiMW^V aggregate assets and liabilities 总体资产与负债
X"z^4?Aj+ aggregate at constant price 按固定价格计算的总体数字
K pDK Ii aggregate demand 总需求
MD1n+FgTu aggregate gross position 总持仓量
QaH32(iH aggregate limit 总限额
5*/~) wN\U aggregate of salaries tax 合计薪俸税
-v/1R1$e1 aggregate performance 总体表现;总体业绩
Ovxs+mQ aggregate supply 总体供应
Nz'fM daX, aggregate surplus 总盈余
pi*cO aggregate total 整体总额
pV9$Vg?-H aggregate value 总值;合计价值
*Ew`Fm H aggregated basis 合计基准
(oBvpFP33 aggregated net chargeable income 合计应课税入息实额
': 87.8$ aggregation 合并计算;合计;总和
o+*YX!]#L aggregation of incomes of husband and wife 夫妇入息合并计算
1aP3oXLL aggregation of property 财产的总和
g=0`^APql agio 差价;贴水
AU -, 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》
j2#RO>`,I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q(
U+o- 《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》
&GGJ=c\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|C301ENZ 《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》
8d?r )/~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jdiH9]&U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_D1Uc| agreement for a settlement 授产协议
7?9QlUO agreement for assignment 转让协议
!i,Eo-[Z agreement for sale 售卖协议;买卖协议
vO`~rUA agreement for sale and purchase 买卖协议
93Kd7x-3 agreement for the payment of interest 支付利息协议
mSm:>hBd agreement for the repayment of money 还款协议
8oK*NB29 agreement of reinsurance 再保险协议
r7+"i9 Agricultural Bank of China 中国农业银行
F0t-b %w, air passenger departure tax 飞机乘客离境税
InBnU`(r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v6uR[18 airport tax 机场税
1xP* alcohol duty 酒精税
fd!bs*\X alienation 让与;让渡;转让
o%;R4 s, alimony 生活费;赡养费
s1.EE|h,5 All Ordinaries Index [AOI] 所有普通股指数
`$*I%oT; all risks 全险;综合险
[3lAKI All Sales Record for Stock Market 《股票市场成交报告》
> r1cW7 Allied Capital Resources Limited 新联财务有限公司
/'' |bIPa all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"4NcszEN allocation letter 拨款信件
"
R!,5HQF; allocation of fund 分配款项;预留款项
T1%_sq allocation of profit 利润分配;溢利分配
Y&!-VW allocation warrant 拨款令
MKPxF@N( allotment 分配;配股
NX%"_W/W allotment notice 股份配售通知;配股通知
NOM6},rp allotment of shares 股份分配
'i+j;.
allowable 可获宽免;免税的
\NU^Jc_k7 allowable business loss 可扣除的营业亏损
:%7y6V* allowable expenses 可扣税的支出
)l g>'O allowance 免税额;津贴;备抵;准备金
+txFdc allowance for debts 债项的免税额
2n+tc allowance for depreciation by wear and tear 耗损折旧免税额
UR?biq allowance for funeral expenses 殡殓费的免税额
;l`us allowance for inflation 为通货膨胀而预留的款项;通胀准备金
6Ck 3tCr allowance for repairs and outgoings 修葺及支出方面的免税额
%;/?DQU allowance to debtor 给债务人的津贴
eocq Hwbv alteration of capital 资本更改
Iz^h|
n alternate trustee 候补受托人
6i'GM`>w amalgamation 合并
dDYD6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0h/bC)z
ambit of charges 征税范围;收费范围
xKl\:}Ytp amended valuation 经修订的估值
AK$&'t+$}7 American Commodities Exchange 美国商品交易所
*ThP->&:( American Express Bank Limited 美国运通银行
41G}d+ American Stock Exchange 美国证券交易所
@=rYOQj| amortization 摊销
NW_i<# amount due from banks 存放银行同业的款项
eFKF9m amount due from banks abroad 存放海外银行同业的款项
;$,b
w5 amount due from holding companies 控股公司欠款
~H`m"4zQ amount due from local banks 存放本港银行同业的款项
^G(U@-0.. amount due to banks 银行同业的存款
=d`w~iC amount due to banks abroad 海外银行同业的存款
MTXh-9DA amount due to holding companies 控股公司存款
,/2&HZd amount due to local banks 本港银行同业的存款
9`y@2/!Y amount due to outport banks 外埠银行同业的存款
M`V<` amount for note issue 发行纸币的款额
o-I:p$B - amount of bond 担保契据的款额
tE'^O<
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#mKF)W amount of contribution 供款数额
=T!eyGE amount of indebtedness 负债款额
59Lc-JJ amount of principal of the loan 贷款本金额
p{|!LcSU$2 amount of rates chargeable 应征差饷数额
f[}(E amount of share capital 股本额
%9v l amount of sums assured 承保款额
rj}O2~W~4 amount of variation 变动幅度
>PuQ{T I amount of vote 拨款数额
FQTAkkA_! amount payable 应付款额
q"(b}3 amount receivable 应收款额
)OHGg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U45kA\[bZ analysis 分析
:'`y}' ancillary risk 附属风险
iq^F?$gFk annual account 周年帐目;周年帐目报表;年度决算;年结
gcF:/@:Rm annual accounting date 年结日期
Upw`|$1S annual allowance 每年免税额;年积金;年度津贴;年津
0\zY?UUww annual balance 年度余额
B/O0 ~y!n annual disposable income 每年可动用收入
"w&IO}j;= annual estimates 周年预算
e dTFk$0 annual fee 年费
a\-AGG{2/X annual general meeting 周年大会
)_n=it$ annual growth rate 年增率;每年增长率
&cGa~#-u annual long-term supplement 长期个案每年补助金
|PtfG2Ty? annual pensionable emolument 可供计算退休金的年薪
+>3jMs~& annual report 年报
[s4|+ Annual Report on the Consumer Price Index 《消费物价指数年报》
tn{YIp annual return 周年报表;周年申报表;每年报税表格
m^%@bu, Annual Return Rules 《周年报表规则》
bog3=Ig- annual review of consumer prices 每年消费物价回顾
3_bqDhVI5 annual roll-forward basis 逐年延展方式
)Fgu' annual salary 年薪
y0f:N
U annual statement 年度报表;年度决算表
R_W6} 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
}ChS cY annuitant 年金受益人
|
|"W=E annuity 年金
1-V"uLy@gC annuity contract 年金合约
Vx z` annuity on human life 人寿年金
hT`fAn_ antecedent debt 先前的债项
tm&,u*6$W? ante-dated cheque 倒填日期支票
S86,m= anticipated expenditure 预期开支
`L
LS|S] anticipated net profit 预期纯利
\VpN:RI anticipated revenue 预期收入
ZyM7)!+kPa anti-inflation measure 反通货膨胀措施
%rlMjF'tG anti-inflationary stance 反通货膨胀立场
Ptm=c6H(' apparent deficit 表面赤字
iD*21c<