A:
(C daE!I4Q A share A股;甲类股份
I|,pE**T abatement of tax 减税;减扣免税额
fdlvn*H ABN AMRO Bank N.V. 荷兰银行
]} 61vV above-the-line expenditure 线上项目支出;经常预算支出
q$r&4s)To above-the-line receipt 线上项目收入;经常预算收入
sl/=g
ABSA Asia Limited 南非联合亚洲有限公司
#D+7TWDwNt absolute change 绝对数值变更
t})lr\ absolute expenditure 实际开支
'yp>L| absolute guideline figure 绝对准则数字
60!1D>, absolute interest 绝对权益
;LCTCt` absolute order of discharge 绝对破产解除令
*cbeyB{E absolute profit margin 绝对利润幅度
e`i7ah; absolute value 实值;绝对值
5Sr4-F+@% absolutely vested interest 绝对既得权益
U1ZIuDg'E absorbed cost 已吸收成本;已分摊成本
KH7VR^;mk absorption 吸收;分摊;合并
{?E<](+0 absorption rate 吸收率;摊配率;分摊率
_e%dM ACB Finance Limited 亚洲商业财务有限公司
Qg(Z{V acceptable form of reciprocity 合理的互惠条件
(`
5FZgN acceptable rate 适当利率;适当汇率
d/3J' (cq acceptance agreement 承兑协议
XC[]E)8 acceptance for honour 参加承兑
3&'2aW acceptor 承兑人;接受人;受票人
<W>++< - acceptor for honour 参加承兑人
*7ZGq(O accident insurance 意外保险
dj'm, k
b Accident Insurance Association of Hong Kong 香港意外保险公会
GCDwWCxh accident insurance scheme 意外保险计划
Sw~(uH_l accident year basis 意外年度基准
#j;Tb2&w accommodation 通融;贷款
|%
z^N* accommodation bill 通融票据;空头票据
X1+wX`f accommodation party 汇票代发人
\(I0wEQo$ account balance 帐户余额;帐户结余
@q K]JK account book 帐簿
U{6oLqwq3Y account collected in advance 预收款项
`@[l\.Vt: account current book 往来帐簿
HBH$
account of after-acquired property 事后取得的财产报告
i
AdGgK account of defaulter 拖欠帐目
X) V7bVW account payable 应付帐款
s~*}0-lS account payee only [A/C payee only] 只可转帐;存入收款人帐户
9 Ycn0 account receivable 应收帐款
0ZMJ(C account receivable report 应收帐款报表
M=O Czgj account statement 结单;帐单;会计财务报表
/F.Wigv account title 帐户名称;会计科目
,P{m k%=9 accountant's report 会计师报告
$ a? Accountant's Report Rules 会计师报告规则
e}'gvm accounting and auditing procedure 会计与审计程序;会计与核数程序
{~SaRB2<' Accounting Arrangements 《会计安排》
E<>*(x/\e accounting basis 会计基础
A{# Nwd> accounting by Official Receiver 破产管理署署长呈交的帐目
"(v%1tGk Accounting Circular 《会计通告》
VYZU eh accounting class 会计类别
r9#
\13- accounting date 记帐日期;会计结算日期
bLzs?eos accounting for money 款项核算
Mi+H#xx16 Accounting Officer 会计主任
+#2)kg 9_ accounting period 会计报告期;会计期
~ 3^='o accounting policy 会计政策;会计方针
Z$p0&~ accounting practice 会计惯例
,apNwkY accounting principle 会计准则
8)N@qUV accounting record 会计记录
.N,&Uv- accounting report 会计报告
>nzu],U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
UiH!Dl}< Accounting Society of China 中国会计学会
oH^(qZ8W accounting statement 会计报表
%Y]=1BRk} accounting system 会计制度;会计系统
w~z[wm Okp accounting transaction 会计事项;帐务交易
`ltN,?/ accounting treatment 会计处理
}Ov
^GYnn accounting year 会计年度
F>zl9Vi< accretion 增值;添加
O}Hf62" accrual 应计项目;应累算数目
G?AG:%H % accrual basis 应计制;权责发生制
<A>)[u accrual basis accounting 应计制会计;权责发生制会计
8"%RCE accrue 应累算;应计
!M7<BD}; accrued benefit 应累算利益
K_~h*Yc accrued charges 应计费用
N|mJg[j@7 accrued cumulative preference share dividend 应累算的累积优先股股息
Xd<t5{bD! accrued expenses 应累算费用
S4N(cn& accrued interest payable 应付利息;应计未付利息
(-0ePSOG accrued interest receivable 应收利息;应计未收利息
ZrO!L_/ accrued right 累算权益
+x=)/; : accruing profit 应累算的利润
?^i1_v7 Bi accumulated fiscal reserve 累积财政储备
0V$k7H$Z accumulated profit 累积利润;滚存溢利
4[yIOs accumulated reserve 累积储备
?WUF!Jk accumulation of surplus income 累积收益盈余
DZ$`
4;C[ acquired assets 既得资产
W#'c5:m
4 acquisition 收购;购置;取得
1TS0X:TCn acquisition cost 购置成本
jCioE acquisition expenses 购置费用
-`b8T0?oK acquisition of 100% interest 收购全部股权
`Out(Hn acquisition of control 取得控制权
]5Qy acquisition of fixed assets 购置固定资产
,1oQ cC acquisition of shell “买壳”
slu(SmQ acquisition price 收购价
U!(@q!>G act of God 天灾
\3Pv# ) acting partner 执事合伙人
)w h%| active market 买卖活跃的市场;交投畅旺的市场;旺市
|&3x#1A active partner 积极参与的合伙人
7%MbhlN. active trading 交投活跃
Y ^KTkS0D actual circulation 实际流通
:i~W
}r actual cost 实际成本
eS+g| $cW actual expenditure 实际开支;实际支出
&<y2q/U} actual income 实际入息;实际收入;实际收益
fX~'Zk\u actual market 现货市场
31WC=ur5 actual price 现货价;实际价格
Vw tZLP36 actual profit 实际利润
6E~g# (8 actual quotation 实盘;实际价位;实际报价
h6_(?|:-( actual year basis 按实际年度计算
69m
;XdkKz actuals 实货
m8R9{LC actuarial investigation 精算调查
JL=U,Mr6 actuarial principle 精算原则
Ea6
&~" actuarial report 精算师报告
tZyo`[La Actuarial Society of Hong Kong 香港精算学会
t?c}L7ht actuarial valuation 精算师估值
Rk6deI] actuary 精算师
({s6eqMhDd ad referendum agreement 暂定协议;有待覆核的协定
asJ!NvVG' ad valorem duty 从价税;按值征税
oF]cTAqhC. ad valorem duty system 从价税制
|re}6#TgcT ad valorem fee 从价费
2P#=a?~[ ad valorem tariff 从价关税
i;/xK=L additional allowance 额外免税额
g.py+
ZFJ additional amount for unexpired risk 未过期风险的额外款额
[XVEBA4GI additional assessable profit 补加应评税利润
wh6yPVVF/ additional assessment 补加评税
Q=mI9 additional commitment 额外承担
_"@CGXu additional commitment vote 额外承担拨款
` x8J additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'e)^m}:?D additional dependent parent allowance 供养父母额外免税额
j/`94'Y additional provision 额外拨款
k%s_0
@ additional stamp duty 附加印花税
=m89z}Ot additional tax 补加税罚款;补加税款
_VE^/;$"l Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
3`E=#ff% adjudged bankrupt 被裁定破产
pM;vH]| adjudicated bankrupt 裁定破产人
~{hxR)x9 adjudication fee 裁定费;评定印花税额手续费;评估契据费
gTl<wo + adjudication of bankruptcy 裁定破产;宣告破产
az0<5Bq) adjudication of insolvency 裁定无力偿还债务
fyTAou6hI adjusted actual 经调整的实数;调整后的实数
,DdB^Ig<r adjusted current assets 经调整的流动资产;调整后的流动资产
E`int?C! adjusted figure 经调整的数字;调整后的数额
$YxBE`)d- adjusted liabilities 经调整的负债;调整后的负债
(*}yjUYLZ adjusted loss 经调整的亏损;调整后的亏损
j9Ybx# adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Kt@M)# adjusted profit 经调整的利润;调整后的利润
">f erhN9 adjusted surplus 经调整的盈余额;调整后的盈余额
@"a6fn adjusted value 经调整的价值;调整后的价值
1 `^Rdi0 adjustment 调整;修订;理算〔保险〕
]aP=Ks% adjustment centre 调剂中心
<8,o50`B adjustment lag 调整过程的时间差距;调整时差
~h}Fi adjustment mechanism 调整机制
dzLQI}89+k adjustment of loss 亏损调整
\B F*m"lz adjustment process 调整过程;调整程序
[B@'kwD\l adjustment range 调整幅度
j/=iMq administered exchange rate 受管制汇率
CTX9zrY*T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
XU!2YO)t;! administration expenses 行政费用
-9N@$+T administration fee 手续费;行政费
*B`Zq) administration in bankruptcy 破产管理
gE#>RM5D administration order 遗产管理令
4[Z\
?[ administrator 管理人;遗产管理人
glD cUCF3 administrator of the estate 遗产管理人
v+p{|X- admission of debt 债项承认书
7C#`6:tI admission of proof 接纳债权证明
{3;AwhN0H advance 放贷款项;垫付款项;预支款项;预付款项
&'cL%. advance account 暂支帐目;预付款帐户
vEf4HZ&w advance compensation 预付补偿金
\(226^|j advance from shareholder 股东垫款
8fA_p}wp advance pending reimbursement 预支以待日后付还
mxor1P#| advanced economy 先进经济体系
x{D yTtX< advancement 预付;预付财产
QaUm1i# advances warrant 垫款令
?
WJ> p advancing 贷出
SJD@&m%?[ adverse balance 逆差
9T#;,{VQ adverse exchange 逆汇
P96pm6H_; advertisement addressed to shareholders 在报章刊登的致股东通告
_zlqtO advice for collection 托收通知书
zvABU+{jD advice of drawing 提款通知书;汇票通知书
BA\/YW @ advice of payment 付款通知
coYij Advisory Committee [Securities and Futures Commission]
:0Z^uuk`gq 谘询委员会〔证券及期货事务监察委员会〕
*8~86u GU Advisory Committee on Diversification 经济多元化谘询委员会
(c0A.L)
affidavit 誓章;遗产申报誓章
; ^t{Il'j affidavit of no receipt 述明无收款的誓章
N0hE4t affiliate 联号;联营公司;附属公司
dJ$"l|$$ affiliated company 附属公司;联号;联营公司
fXrXV~'8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d%l{V6 affordability 负担能力
^u3V
E African Development Bank [AfDB] 非洲开发银行
OL4z%mDZi after-acquired property 事后取得的财产
oIUy -| after-hours dealing 市后交易
{U&.D
[{& after-tax profit 税后盈利;税后利润;税后溢利
vJAZ%aW agency agreement 代理协议
!9 fz(9 agency expenses 代理机构的开支
Gt9&)/# agency fee 代理费
IV\J3N^ Agency Law 《代理法》
o7IxJCL=Q agent 代理人;承销人
*~w[eH!! agent of company 公司代理人
]HpA5q1ck agent's fee 代理人费;经纪费
GfM;saTz{ aggregate 总计;总数;总体数字
j
";2o( aggregate amount 总款额;总额
THmb6^ aggregate assets and liabilities 总体资产与负债
u2
`b'R9 aggregate at constant price 按固定价格计算的总体数字
2]% h$f+ aggregate demand 总需求
Bl=tYp|a aggregate gross position 总持仓量
9UvXC)R1 aggregate limit 总限额
>2#8B aggregate of salaries tax 合计薪俸税
^CwR!I.D}4 aggregate performance 总体表现;总体业绩
wAnb
Di{W aggregate supply 总体供应
!w&kyW?e aggregate surplus 总盈余
2^?:&1: aggregate total 整体总额
apE aggregate value 总值;合计价值
n3J53| %v aggregated basis 合计基准
C6rg<tCH aggregated net chargeable income 合计应课税入息实额
NcY608C aggregation 合并计算;合计;总和
B"%{i-v>** aggregation of incomes of husband and wife 夫妇入息合并计算
@?h/B=56 aggregation of property 财产的总和
6 uKTGc4 agio 差价;贴水
K~ ;45Z2 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》
1S@vGq} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JxyB( 《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》
q^6 +!&" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A*W)bZs. 《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》
ve&zcSeb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
DxJX+.9K9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'Ei;^Y 1e agreement for a settlement 授产协议
@)SL_9 agreement for assignment 转让协议
aZ\UrV4, agreement for sale 售卖协议;买卖协议
=4 h+
M$2 agreement for sale and purchase 买卖协议
~c6} agreement for the payment of interest 支付利息协议
fGmT_C0t agreement for the repayment of money 还款协议
SNY~9:;]f agreement of reinsurance 再保险协议
*Q1~S]g Agricultural Bank of China 中国农业银行
]9\!;Bz^J air passenger departure tax 飞机乘客离境税
bXS:x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c6Y\n%d& airport tax 机场税
QBR=0(giF alcohol duty 酒精税
Rb\6;i8R alienation 让与;让渡;转让
WJ*n29^N^h alimony 生活费;赡养费
/lafve~ All Ordinaries Index [AOI] 所有普通股指数
y\&>ZyOY all risks 全险;综合险
A&>.74}p All Sales Record for Stock Market 《股票市场成交报告》
V2N_8)s9W Allied Capital Resources Limited 新联财务有限公司
L/"0ws_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ETB6f allocation letter 拨款信件
6Zn
@2PGEl allocation of fund 分配款项;预留款项
[TNj;o5J allocation of profit 利润分配;溢利分配
|ae97 5 allocation warrant 拨款令
<8,cuX\ allotment 分配;配股
IgC}& allotment notice 股份配售通知;配股通知
dg^L= allotment of shares 股份分配
.Lfo)?zG allowable 可获宽免;免税的
8uA,iYD
allowable business loss 可扣除的营业亏损
Bn!$UUC allowable expenses 可扣税的支出
29reG,> allowance 免税额;津贴;备抵;准备金
t=xOQ8 allowance for debts 债项的免税额
r7Ya\0gU allowance for depreciation by wear and tear 耗损折旧免税额
GtwT allowance for funeral expenses 殡殓费的免税额
t!IaUW allowance for inflation 为通货膨胀而预留的款项;通胀准备金
hHDOWHWE allowance for repairs and outgoings 修葺及支出方面的免税额
Y6&wJ< allowance to debtor 给债务人的津贴
+*_5tWAc alteration of capital 资本更改
`SVmQSwO[ alternate trustee 候补受托人
`)QCn< amalgamation 合并
Q);n<Z:X~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&7_Qd4=08w ambit of charges 征税范围;收费范围
Ja
,Cvt amended valuation 经修订的估值
k^OV56 American Commodities Exchange 美国商品交易所
HOBP`lf American Express Bank Limited 美国运通银行
hS9;k9w American Stock Exchange 美国证券交易所
z~A]9|/61v amortization 摊销
@JRNb=?a amount due from banks 存放银行同业的款项
N~F
RM& x amount due from banks abroad 存放海外银行同业的款项
Zk[&IBE_ amount due from holding companies 控股公司欠款
;>mCalwj amount due from local banks 存放本港银行同业的款项
pFJB'=c amount due to banks 银行同业的存款
k#5}\w! amount due to banks abroad 海外银行同业的存款
D$JHs4 amount due to holding companies 控股公司存款
~(]0k.\ amount due to local banks 本港银行同业的存款
cm[c ze+* amount due to outport banks 外埠银行同业的存款
2ZQ}7`Y amount for note issue 发行纸币的款额
57 #6yXQ
amount of bond 担保契据的款额
sCu+Lg~f amount of consideration 代价款额
n3sUbs; amount of contribution 供款数额
ek
N'k amount of indebtedness 负债款额
Vrvic4 amount of principal of the loan 贷款本金额
5[Pr|AY amount of rates chargeable 应征差饷数额
pD&&l!i&[ amount of share capital 股本额
D_8x6`z amount of sums assured 承保款额
;}'D16`j amount of variation 变动幅度
SvR7eC amount of vote 拨款数额
5 QO34t2 amount payable 应付款额
bb
d. amount receivable 应收款额
*@TZ+{t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N;+[`l analysis 分析
t>H`X~SR? ancillary risk 附属风险
5pn)yk~ annual account 周年帐目;周年帐目报表;年度决算;年结
@'=Uq annual accounting date 年结日期
(x q% annual allowance 每年免税额;年积金;年度津贴;年津
B7"PIkk; annual balance 年度余额
7-BvFEM; annual disposable income 每年可动用收入
H}:LQ~_2 annual estimates 周年预算
4WB-Ec annual fee 年费
[=|jZVhT annual general meeting 周年大会
b
pv=% annual growth rate 年增率;每年增长率
i.:. Y annual long-term supplement 长期个案每年补助金
~i.k$XGA annual pensionable emolument 可供计算退休金的年薪
C2{lf^9:& annual report 年报
D0N9Ksq Annual Report on the Consumer Price Index 《消费物价指数年报》
\);4F=h}f annual return 周年报表;周年申报表;每年报税表格
Q#EP| Annual Return Rules 《周年报表规则》
Sv;_HZ annual review of consumer prices 每年消费物价回顾
J sEa23 annual roll-forward basis 逐年延展方式
XQ*eP?OS{ annual salary 年薪
5 B=^v#m annual statement 年度报表;年度决算表
P#:?ok 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
wYlf^~#" annuitant 年金受益人
J6jwBo2m annuity 年金
u~)`&1{% annuity contract 年金合约
"5A&_E }3
annuity on human life 人寿年金
Uw4>v: antecedent debt 先前的债项
ci+tdMA ante-dated cheque 倒填日期支票
S'HnBn / anticipated expenditure 预期开支
ko^\HSXl anticipated net profit 预期纯利
eW>3XD4 anticipated revenue 预期收入
XerbUkZ anti-inflation measure 反通货膨胀措施
95<EN(oUD anti-inflationary stance 反通货膨胀立场
%2V-~.Ro6 apparent deficit 表面赤字
Rml2"9"` apparent financial solvency 表面偿债能力
RDtU43 apparent partner 表面合伙人
RV&^g*;E application for personal assessment 个人入息课税申请书
boo
}u application of fund 资金应用
{$ep7;'d application to release as liquidator and to destruct the books of accounts and documents
`f'K@ 申请免除清盘人职务及毁灭帐簿与文件
o:6@Kw^ appointed actuary 委任精算师
dZ _zg< appointed auditor 委任核数师;委任审计师
LbtX0^ appointed trustee 委任的受托人
HD N9.5S appointer 委任人
!@'%G6:. apportioned pro rata 按比例分摊
t&9A
]<n%, apportionment 分配;分摊
\RVW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
iS?42CV apportionment formula 分摊方程式
0KD]j8^ apportionment of estate duty 遗产税的分摊
. <tq61 appraisal 估价;评估
rcGb[=B f appreciable growth 可观增长
2[gFkyqe appreciable impact 显着影响
"l >Igm appreciable increase 可观增长
4Bl{WyMJ | appreciation 增值;升值
1bw{q.cmD appreciation against other currencies 相对其他货币升值
yAN=2fZm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G"T',~ appreciation tax 增值税
eznypY= appropriation 拨款;拨用;拨付
YSaJeU>@ appropriation account 拨款帐目
D/=5tOy Appropriation Bill 拨款法案
U?!>Nd appropriation-in-aid system 补助拨款办法
Tz9`uW~Mf approved assets 核准资产
A_;8IlW approved basket stock 认可一篮子证券
j:w{;(1=W approved budget 核准预算
apk4j\i?5 approved charitable donation 认可慈善捐款
,<A$h3* approved charitable institution 认可慈善机构
\a+(=s(; approved currency 核准货币;认可货币
CB&iI' approved estimates 核准预算
DI;DECQl$ approved estimates of expenditure 核准开支预算
fo4.JyBk approved overseas insurer 核准海外保险人
4 QZ?}iz approved overseas trust company 核准海外信托公司
-rKO
)} approved pooled investment fund 核准汇集投资基金
^V|Oxp'7_ approved provident fund scheme 认可公积金计划
;=? ~
-_ approved provision 核准拨款
&
/4k7X}y approved redeemable share 核准可赎回股份
pMs
AyCAk approved regional stock 认可地区性证券
\u&_sBLKV approved retirement scheme 认可退休金计划
.%zy`n approved subordinated loan 核准附属贷款
ejA%%5q arbitrage 套戥;套汇;套利
Erk?}E arbitrageur 套戥者;套汇者
Ys!>+nL| arbitrary amount 临时款项
vS;1/->WD arrangement 措施;安排;协定
F}
d arrears 欠款
oDcKtB+2 arrears of pay 欠付薪酬
zX#%{#9 arrears of revenue 逾期未收税款;逾期未收的帐项
`HuCT6O articles of association 组织章程;组织细则;组织章程细则
eyp,y2Tz Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
*.&