A:
Zw3hp,P] A share A股;甲类股份
F(0pru4u abatement of tax 减税;减扣免税额
bcGn8 ABN AMRO Bank N.V. 荷兰银行
Y/QK+UMW* above-the-line expenditure 线上项目支出;经常预算支出
Y-
z~#; above-the-line receipt 线上项目收入;经常预算收入
.H*? '* ABSA Asia Limited 南非联合亚洲有限公司
4nX'a*'D~} absolute change 绝对数值变更
n^g-` absolute expenditure 实际开支
d
%F/,c-= absolute guideline figure 绝对准则数字
!XG/,)A absolute interest 绝对权益
{&6l\| absolute order of discharge 绝对破产解除令
0TuNA\Ug+ absolute profit margin 绝对利润幅度
b}"vIRz absolute value 实值;绝对值
mP`,I"u absolutely vested interest 绝对既得权益
#t5JUi%in* absorbed cost 已吸收成本;已分摊成本
<"j"h=tm} absorption 吸收;分摊;合并
_dH[STT absorption rate 吸收率;摊配率;分摊率
|\yDgs%EGy ACB Finance Limited 亚洲商业财务有限公司
[kU[}FT acceptable form of reciprocity 合理的互惠条件
gwkZk-f\p acceptable rate 适当利率;适当汇率
uWM4O@Qn)d acceptance agreement 承兑协议
g[uE@Gaj& acceptance for honour 参加承兑
x_>"Rnv:K acceptor 承兑人;接受人;受票人
see'!CjVo2 acceptor for honour 参加承兑人
"N=&4<]I5 accident insurance 意外保险
dNS9<8JX Accident Insurance Association of Hong Kong 香港意外保险公会
R[2[[M accident insurance scheme 意外保险计划
E!O(:/* accident year basis 意外年度基准
kiBOyC!r6 accommodation 通融;贷款
r' 97\| accommodation bill 通融票据;空头票据
Z=1,<ydKV accommodation party 汇票代发人
r&LCoe'\{i account balance 帐户余额;帐户结余
]xVL11p account book 帐簿
SO8|]Fk account collected in advance 预收款项
@i1 .5z account current book 往来帐簿
-f
'q account of after-acquired property 事后取得的财产报告
t 's5~ account of defaulter 拖欠帐目
/eI,]CB'z account payable 应付帐款
AH ?MJKY@Z account payee only [A/C payee only] 只可转帐;存入收款人帐户
`zV-1)= account receivable 应收帐款
]2u7?l account receivable report 应收帐款报表
'<U[;H9\ account statement 结单;帐单;会计财务报表
a*e|>p DO account title 帐户名称;会计科目
$[L)f|
l accountant's report 会计师报告
QvyUd%e'5A Accountant's Report Rules 会计师报告规则
{BwN4r46 accounting and auditing procedure 会计与审计程序;会计与核数程序
_3g %F Accounting Arrangements 《会计安排》
yD=)&->Ra accounting basis 会计基础
Jq=>H@il accounting by Official Receiver 破产管理署署长呈交的帐目
Qcy+ {j] Accounting Circular 《会计通告》
rkER` accounting class 会计类别
jw6 ng>9 accounting date 记帐日期;会计结算日期
d,E/9y\e accounting for money 款项核算
kB!M[[t Accounting Officer 会计主任
rUJSzLy accounting period 会计报告期;会计期
ygu?w7 accounting policy 会计政策;会计方针
Vo58Nz:% accounting practice 会计惯例
K;(|v3g6 accounting principle 会计准则
p%i
.(A accounting record 会计记录
wMR[*I/ accounting report 会计报告
R?FtncL%D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YP@?j Accounting Society of China 中国会计学会
{ U2|): accounting statement 会计报表
]'z^Kt5S accounting system 会计制度;会计系统
:EmMia-)J accounting transaction 会计事项;帐务交易
*?
orK o accounting treatment 会计处理
kK_>*iCMo accounting year 会计年度
Mz#S5 s accretion 增值;添加
o::ymAj accrual 应计项目;应累算数目
Yc( )'6 accrual basis 应计制;权责发生制
A?<"^<A^ accrual basis accounting 应计制会计;权责发生制会计
RdpQJ)3F accrue 应累算;应计
19.!$; accrued benefit 应累算利益
1QdB`8in accrued charges 应计费用
Q-3J0= accrued cumulative preference share dividend 应累算的累积优先股股息
KfI$'F
#"/ accrued expenses 应累算费用
3hpz.ISk accrued interest payable 应付利息;应计未付利息
Et[QcB3 accrued interest receivable 应收利息;应计未收利息
hgMnO J accrued right 累算权益
.<|4PG accruing profit 应累算的利润
Y$DgL
h accumulated fiscal reserve 累积财政储备
*1 eTf accumulated profit 累积利润;滚存溢利
'3kL=( accumulated reserve 累积储备
aABE= 9Y accumulation of surplus income 累积收益盈余
we@En
.>f acquired assets 既得资产
$f@-3/V6{ acquisition 收购;购置;取得
?&t|?@ acquisition cost 购置成本
M<me\s) acquisition expenses 购置费用
0.,&B5) acquisition of 100% interest 收购全部股权
M}RFFg acquisition of control 取得控制权
Tx&qp#FS acquisition of fixed assets 购置固定资产
#._6lESK acquisition of shell “买壳”
]k%KTvX*G acquisition price 收购价
pJ@DHj2@
act of God 天灾
?.'oxW
acting partner 执事合伙人
rD)v%vvr&` active market 买卖活跃的市场;交投畅旺的市场;旺市
?VHwYD.B active partner 积极参与的合伙人
5v03<m0`y active trading 交投活跃
AhFI, x actual circulation 实际流通
X2mm'JDwK actual cost 实际成本
.J!
$,O@ actual expenditure 实际开支;实际支出
TuhL: actual income 实际入息;实际收入;实际收益
x#xO { actual market 现货市场
?p\II7 actual price 现货价;实际价格
_-2n3py actual profit 实际利润
_|V+["IS actual quotation 实盘;实际价位;实际报价
V,%5
hl'& actual year basis 按实际年度计算
<EE+
S#z actuals 实货
4% .2= actuarial investigation 精算调查
yeh adm\ actuarial principle 精算原则
k*+ZLrT actuarial report 精算师报告
oXOO 10 Actuarial Society of Hong Kong 香港精算学会
4OgGZ actuarial valuation 精算师估值
6xQe!d3>s3 actuary 精算师
fP4IOlHkE ad referendum agreement 暂定协议;有待覆核的协定
a5g{.:NfO ad valorem duty 从价税;按值征税
RwLdV+2\R` ad valorem duty system 从价税制
?^A:~" ~ ad valorem fee 从价费
,lG wW8$R ad valorem tariff 从价关税
?;kc%Rz additional allowance 额外免税额
%>}7$Y% additional amount for unexpired risk 未过期风险的额外款额
Z["nY&.sI additional assessable profit 补加应评税利润
~5?n&pF additional assessment 补加评税
D&lXi~Z%. additional commitment 额外承担
-D':7!@ additional commitment vote 额外承担拨款
lfG&V +S1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wtick~) additional dependent parent allowance 供养父母额外免税额
[~%;E[ky$ additional provision 额外拨款
V$%Fs{ additional stamp duty 附加印花税
?;QKe0I^ additional tax 补加税罚款;补加税款
=1B&d[3; Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
E
MbI\=>yS adjudged bankrupt 被裁定破产
~2qG"1[\ adjudicated bankrupt 裁定破产人
A>,fG9pR adjudication fee 裁定费;评定印花税额手续费;评估契据费
Xg)FIaw]eT adjudication of bankruptcy 裁定破产;宣告破产
w9h5f adjudication of insolvency 裁定无力偿还债务
w)c#ZJHG adjusted actual 经调整的实数;调整后的实数
+4vX+;: br adjusted current assets 经调整的流动资产;调整后的流动资产
&(1NOyX& adjusted figure 经调整的数字;调整后的数额
G
U/k^Qy adjusted liabilities 经调整的负债;调整后的负债
&K*_/Q
'\ adjusted loss 经调整的亏损;调整后的亏损
ATkqzE`; adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
#6Ph"\G/ adjusted profit 经调整的利润;调整后的利润
8*){*'bf adjusted surplus 经调整的盈余额;调整后的盈余额
ZQ8Aak adjusted value 经调整的价值;调整后的价值
Y2$`o4*3 adjustment 调整;修订;理算〔保险〕
5rSth.& adjustment centre 调剂中心
aWK7 -n adjustment lag 调整过程的时间差距;调整时差
\crmNH)3 adjustment mechanism 调整机制
\O4=mJ adjustment of loss 亏损调整
s,q!(\{Pv adjustment process 调整过程;调整程序
R^C;D2 adjustment range 调整幅度
8+b3u05 administered exchange rate 受管制汇率
r_CN/ a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v~=ol8J
B administration expenses 行政费用
87*[o administration fee 手续费;行政费
`Wt~6D
e administration in bankruptcy 破产管理
Z
' 96d administration order 遗产管理令
Q%h
o[KU administrator 管理人;遗产管理人
/{}
]Hu administrator of the estate 遗产管理人
I!#^F1p1 admission of debt 债项承认书
[vT,zM
admission of proof 接纳债权证明
N8Q{4c advance 放贷款项;垫付款项;预支款项;预付款项
a{6|[aR advance account 暂支帐目;预付款帐户
U9OF0=g advance compensation 预付补偿金
(G;*B<|A advance from shareholder 股东垫款
R-|]GqS}L advance pending reimbursement 预支以待日后付还
P"VLGa advanced economy 先进经济体系
4r!40^:2 advancement 预付;预付财产
FNO
lR>0e advances warrant 垫款令
Vp94mi#L} advancing 贷出
1T`"/*! adverse balance 逆差
q/zdd3a adverse exchange 逆汇
1Tkdr2 advertisement addressed to shareholders 在报章刊登的致股东通告
{.)D)8`<d advice for collection 托收通知书
jC7XdYp advice of drawing 提款通知书;汇票通知书
2}#PDhn advice of payment 付款通知
X28WQdP,7 Advisory Committee [Securities and Futures Commission]
sbIhg/:ok 谘询委员会〔证券及期货事务监察委员会〕
ZU6a Advisory Committee on Diversification 经济多元化谘询委员会
4<HJD&@V affidavit 誓章;遗产申报誓章
$ {"St&( affidavit of no receipt 述明无收款的誓章
p0@mumh affiliate 联号;联营公司;附属公司
<6 $%Y2 affiliated company 附属公司;联号;联营公司
@~HD<K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#bH[UId[ affordability 负担能力
a}{! %5 African Development Bank [AfDB] 非洲开发银行
GDntGTE~sk after-acquired property 事后取得的财产
k}gs;|_ after-hours dealing 市后交易
E':Z_ ^4 after-tax profit 税后盈利;税后利润;税后溢利
zK;t041e agency agreement 代理协议
$*ZHk0
7x agency expenses 代理机构的开支
Re>e|$.T agency fee 代理费
}_TdXY
#w\ Agency Law 《代理法》
8h2?Q agent 代理人;承销人
[b'fz agent of company 公司代理人
KfS^sT agent's fee 代理人费;经纪费
hR{Zh> aggregate 总计;总数;总体数字
EpMEA1=& aggregate amount 总款额;总额
~;` #{$/C& aggregate assets and liabilities 总体资产与负债
6dlPS{H#U aggregate at constant price 按固定价格计算的总体数字
s| oU$?eA aggregate demand 总需求
Wn5]2D\vkT aggregate gross position 总持仓量
["9$HL aggregate limit 总限额
\aozecpC` aggregate of salaries tax 合计薪俸税
bp_@e0 aggregate performance 总体表现;总体业绩
C I0^eaFs aggregate supply 总体供应
Czn7,KE8X aggregate surplus 总盈余
<Z[R08 k aggregate total 整体总额
4[wP$ aggregate value 总值;合计价值
:r=_\? aggregated basis 合计基准
Pl>t\`1:|A aggregated net chargeable income 合计应课税入息实额
BO|Jrr> aggregation 合并计算;合计;总和
=)LpMTz aggregation of incomes of husband and wife 夫妇入息合并计算
{5`?0+ aggregation of property 财产的总和
=7>~u agio 差价;贴水
l{g(z! 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》
> kT~X ,o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c i>=45@J 《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》
zq&lxySa Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}% *g\%L 《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&KODhMpP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@YELqUb* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p
IToy;] agreement for a settlement 授产协议
p,/^x~m3a agreement for assignment 转让协议
[x,&Gwa agreement for sale 售卖协议;买卖协议
cx)
EFy. agreement for sale and purchase 买卖协议
[OSUARm
v agreement for the payment of interest 支付利息协议
29oEkaX2o agreement for the repayment of money 还款协议
]Re<7_xt agreement of reinsurance 再保险协议
xOlkG*3c Agricultural Bank of China 中国农业银行
g11K?3*%Q air passenger departure tax 飞机乘客离境税
g(^l>niF: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
PHkvt!uH airport tax 机场税
"AVc^> alcohol duty 酒精税
!T)>q%@ai alienation 让与;让渡;转让
YoA$Gw2 alimony 生活费;赡养费
O&uOm:/( All Ordinaries Index [AOI] 所有普通股指数
Pe.D[]S all risks 全险;综合险
We2=|AB All Sales Record for Stock Market 《股票市场成交报告》
ZWH`s Allied Capital Resources Limited 新联财务有限公司
|)?T([ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U$}]zaB allocation letter 拨款信件
w.\:I[ allocation of fund 分配款项;预留款项
th{h)( +H allocation of profit 利润分配;溢利分配
vP!gLN]TV allocation warrant 拨款令
OJaU,vQ# allotment 分配;配股
;f\0GsA# allotment notice 股份配售通知;配股通知
Nx__zC^r allotment of shares 股份分配
5ZLH=8L allowable 可获宽免;免税的
'(}BfD P allowable business loss 可扣除的营业亏损
|rQ;|+. allowable expenses 可扣税的支出
=*I9qjla[? allowance 免税额;津贴;备抵;准备金
=v8q allowance for debts 债项的免税额
Nnw iH allowance for depreciation by wear and tear 耗损折旧免税额
;N|6C+y allowance for funeral expenses 殡殓费的免税额
-|5&3HVz allowance for inflation 为通货膨胀而预留的款项;通胀准备金
J$oJ allowance for repairs and outgoings 修葺及支出方面的免税额
ge|}'QKow allowance to debtor 给债务人的津贴
4kiu*T alteration of capital 资本更改
eJ'ojc3 alternate trustee 候补受托人
jiat5 amalgamation 合并
d
{4br ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=z+zg^wsT ambit of charges 征税范围;收费范围
apXq$wWq{D amended valuation 经修订的估值
'4iu0ie>D American Commodities Exchange 美国商品交易所
Jx]`!dP3 American Express Bank Limited 美国运通银行
U\N`[k.F American Stock Exchange 美国证券交易所
bZ)Jgz amortization 摊销
;FUd.vg{ amount due from banks 存放银行同业的款项
n"JrjvS amount due from banks abroad 存放海外银行同业的款项
_
i8}ld- amount due from holding companies 控股公司欠款
9Z=Bs)-y. amount due from local banks 存放本港银行同业的款项
Y`wi=( amount due to banks 银行同业的存款
4Hw8w7us: amount due to banks abroad 海外银行同业的存款
(`&g amount due to holding companies 控股公司存款
B^
h!F8DC amount due to local banks 本港银行同业的存款
P06K0Fxf amount due to outport banks 外埠银行同业的存款
yI!K
quMC amount for note issue 发行纸币的款额
fXN;N&I amount of bond 担保契据的款额
Xs`/q}R amount of consideration 代价款额
Oo E@30+ amount of contribution 供款数额
eL.S=" amount of indebtedness 负债款额
&AzA0r&, amount of principal of the loan 贷款本金额
t0Uax-E( amount of rates chargeable 应征差饷数额
PF~&!~S>W amount of share capital 股本额
4D8q Gti amount of sums assured 承保款额
f`Nu]#i amount of variation 变动幅度
{,m!%FDL amount of vote 拨款数额
+q1@,LxN amount payable 应付款额
J<2N~$ amount receivable 应收款额
]du pU"VV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"-9YvB# analysis 分析
.._wTOSq ancillary risk 附属风险
?Gb
18m annual account 周年帐目;周年帐目报表;年度决算;年结
li'#< "R?' annual accounting date 年结日期
=8]'/b annual allowance 每年免税额;年积金;年度津贴;年津
^U52
*6 annual balance 年度余额
S}>rsg! annual disposable income 每年可动用收入
lp6GiF annual estimates 周年预算
7Y-GbG.' annual fee 年费
F~m tE8B: annual general meeting 周年大会
P_9O8"W annual growth rate 年增率;每年增长率
JSM{|HJxh annual long-term supplement 长期个案每年补助金
%!@Dop/< annual pensionable emolument 可供计算退休金的年薪
1.+MX(w annual report 年报
W];4P=/ Annual Report on the Consumer Price Index 《消费物价指数年报》
VGSe<6Hh annual return 周年报表;周年申报表;每年报税表格
G 2mv6xK' Annual Return Rules 《周年报表规则》
a 3HS!/ annual review of consumer prices 每年消费物价回顾
XG0,@Ly annual roll-forward basis 逐年延展方式
'vXrA annual salary 年薪
Y!KGJ^.mF
annual statement 年度报表;年度决算表
b[$>HB_Na Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
E0YXgQa annuitant 年金受益人
l)?c3 annuity 年金
{w2<;YXj! annuity contract 年金合约
F](kU#3"S annuity on human life 人寿年金
"*UHit;"+{ antecedent debt 先前的债项
1iUy*p65: ante-dated cheque 倒填日期支票
6d_l[N anticipated expenditure 预期开支
{W0@lMrD anticipated net profit 预期纯利
J &c}z4 anticipated revenue 预期收入
]_-<[0 anti-inflation measure 反通货膨胀措施
B!,})F$x anti-inflationary stance 反通货膨胀立场
T^"d%au apparent deficit 表面赤字
ruoiG?:T apparent financial solvency 表面偿债能力
"B.l j) apparent partner 表面合伙人
>LjvMj ] application for personal assessment 个人入息课税申请书
}hGbF"clqg application of fund 资金应用
bH&[O`vf application to release as liquidator and to destruct the books of accounts and documents
djk 申请免除清盘人职务及毁灭帐簿与文件
sYvO"| appointed actuary 委任精算师
J=()
A+ appointed auditor 委任核数师;委任审计师
uvT]MgT appointed trustee 委任的受托人
l?ofr*U&-x appointer 委任人
*p
VKMmU apportioned pro rata 按比例分摊
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/'\cU9 apportionment 分配;分摊
~(}zp<e| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{1FYHM^ apportionment formula 分摊方程式
vHWw*gg(/E apportionment of estate duty 遗产税的分摊
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ha!.&DO appraisal 估价;评估
)=~1m85+5B appreciable growth 可观增长
SwQb" appreciable impact 显着影响
TK'(\[E appreciable increase 可观增长
zF{5!b appreciation 增值;升值
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appreciation against other currencies 相对其他货币升值
K{N#^L! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
mI}'8. appreciation tax 增值税
/<GygRs appropriation 拨款;拨用;拨付
qUCiB} appropriation account 拨款帐目
GeE|&popO Appropriation Bill 拨款法案
k*M1m'1 appropriation-in-aid system 补助拨款办法
QQqWJq~ approved assets 核准资产
zc(-dMlK approved basket stock 认可一篮子证券
*8Gx_$t& approved budget 核准预算
d"$ \fL approved charitable donation 认可慈善捐款
TzVNZDQ`Jl approved charitable institution 认可慈善机构
^G15]Pyw approved currency 核准货币;认可货币
* ,,D%L approved estimates 核准预算
2&dtOyxo> approved estimates of expenditure 核准开支预算
)PZ'{S approved overseas insurer 核准海外保险人
zL1H[}[z+ approved overseas trust company 核准海外信托公司
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_uL m !ku approved provident fund scheme 认可公积金计划
Uc\\..Cf approved provision 核准拨款
(G:$/fK approved redeemable share 核准可赎回股份
o <sX6a9e approved regional stock 认可地区性证券
/z6NJ2jb approved retirement scheme 认可退休金计划
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+Nl approved subordinated loan 核准附属贷款
|FH/Q-7[ arbitrage 套戥;套汇;套利
W*gu*H^s~ arbitrageur 套戥者;套汇者
[&6l=a arbitrary amount 临时款项
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