A:
*5R91@xt A share A股;甲类股份
?)FY7[x. abatement of tax 减税;减扣免税额
a>Xq ABN AMRO Bank N.V. 荷兰银行
SW=%>XKkh above-the-line expenditure 线上项目支出;经常预算支出
kI/%|L%6D above-the-line receipt 线上项目收入;经常预算收入
FO?I}G22 ABSA Asia Limited 南非联合亚洲有限公司
p&3~n:
Fo absolute change 绝对数值变更
bE2{^5iG absolute expenditure 实际开支
A9M/n^61 absolute guideline figure 绝对准则数字
RJLhR_t7n absolute interest 绝对权益
T$s )aM absolute order of discharge 绝对破产解除令
a`S3v absolute profit margin 绝对利润幅度
eHH9#Vrhc$ absolute value 实值;绝对值
mp17d$R- absolutely vested interest 绝对既得权益
3H,>[&d absorbed cost 已吸收成本;已分摊成本
)-S;j)(+ absorption 吸收;分摊;合并
T%1Kh'92 absorption rate 吸收率;摊配率;分摊率
H^8t/h ACB Finance Limited 亚洲商业财务有限公司
|p":s3K"Hy acceptable form of reciprocity 合理的互惠条件
]d,#PF acceptable rate 适当利率;适当汇率
R!7a;J} acceptance agreement 承兑协议
pOIfKd acceptance for honour 参加承兑
P%Wl`NA P acceptor 承兑人;接受人;受票人
3vF-SgCV acceptor for honour 参加承兑人
"
{Nw K accident insurance 意外保险
S{qn^\0 Accident Insurance Association of Hong Kong 香港意外保险公会
q@iZo,Yk accident insurance scheme 意外保险计划
=lS@nRH accident year basis 意外年度基准
T1fX[R ^\ accommodation 通融;贷款
\h7XdmA]~ accommodation bill 通融票据;空头票据
O]\eMM& accommodation party 汇票代发人
60%EmX
; account balance 帐户余额;帐户结余
/n#t.XJY* account book 帐簿
-.hH,zm account collected in advance 预收款项
,4kipJ!,yK account current book 往来帐簿
(r$QQO)/ account of after-acquired property 事后取得的财产报告
W[.UM account of defaulter 拖欠帐目
?XO}6q<tM account payable 应付帐款
7'TXR[ account payee only [A/C payee only] 只可转帐;存入收款人帐户
g<N3 L [ account receivable 应收帐款
&}vc^io account receivable report 应收帐款报表
B~/ejC! account statement 结单;帐单;会计财务报表
&3'zG) account title 帐户名称;会计科目
vX"jL accountant's report 会计师报告
gj1l9>f>]a Accountant's Report Rules 会计师报告规则
1A/li% accounting and auditing procedure 会计与审计程序;会计与核数程序
D[CEg2$y Accounting Arrangements 《会计安排》
]e]hA@4 accounting basis 会计基础
vKNxL^x accounting by Official Receiver 破产管理署署长呈交的帐目
;#6j9M0 Accounting Circular 《会计通告》
w0$l3^}z accounting class 会计类别
C~:!WRCz accounting date 记帐日期;会计结算日期
iVb#X# accounting for money 款项核算
wq`\p['Q, Accounting Officer 会计主任
p?eQN
Y accounting period 会计报告期;会计期
HZzdelo accounting policy 会计政策;会计方针
,Y2){8#l accounting practice 会计惯例
+0FmeM&`h_ accounting principle 会计准则
8:4`q9 accounting record 会计记录
h_ J|uu accounting report 会计报告
j=TGe Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fO$~jxR. Accounting Society of China 中国会计学会
cLCzLNyKl accounting statement 会计报表
*saO~.-;4 accounting system 会计制度;会计系统
D`r_ Dz accounting transaction 会计事项;帐务交易
p&,2@(Q accounting treatment 会计处理
kR|(hA,$N accounting year 会计年度
z}*74lhF accretion 增值;添加
;/<J. accrual 应计项目;应累算数目
Q5qQ%cu accrual basis 应计制;权责发生制
Y([vma>U] accrual basis accounting 应计制会计;权责发生制会计
sBD\;\I accrue 应累算;应计
XW9
[VUW~ accrued benefit 应累算利益
y5bELWA accrued charges 应计费用
RBM4_L accrued cumulative preference share dividend 应累算的累积优先股股息
$)Pmr1== accrued expenses 应累算费用
*`.4M)Ym~ accrued interest payable 应付利息;应计未付利息
LjA>H>8%[ accrued interest receivable 应收利息;应计未收利息
&y=~:1&f accrued right 累算权益
pM'AhzS accruing profit 应累算的利润
Og3bV_," accumulated fiscal reserve 累积财政储备
(_O_zu8_ accumulated profit 累积利润;滚存溢利
9:jZ3U accumulated reserve 累积储备
cE0Kvqe` accumulation of surplus income 累积收益盈余
Ok2>%e acquired assets 既得资产
YC0FXN V acquisition 收购;购置;取得
*FEY"W+bY acquisition cost 购置成本
9Fm><,0'u acquisition expenses 购置费用
2d Px s:8& acquisition of 100% interest 收购全部股权
"Crm\UI6 acquisition of control 取得控制权
!t92_y3 acquisition of fixed assets 购置固定资产
bAqaf#}e acquisition of shell “买壳”
iv62Fs' acquisition price 收购价
gAgP(" act of God 天灾
ZICcZG_y acting partner 执事合伙人
{,rVA(I@ active market 买卖活跃的市场;交投畅旺的市场;旺市
Nm]\0m0p-
active partner 积极参与的合伙人
fr<, LC. active trading 交投活跃
y*Wl(w3 actual circulation 实际流通
E-q*u(IW actual cost 实际成本
m]NyEMYg actual expenditure 实际开支;实际支出
l+1GA0'JP actual income 实际入息;实际收入;实际收益
,ZLg= actual market 现货市场
7`f',ZK% actual price 现货价;实际价格
)#l,RJ( actual profit 实际利润
@7aSq-(_l* actual quotation 实盘;实际价位;实际报价
L
E>A|M$X actual year basis 按实际年度计算
~
-hH#5 actuals 实货
*T'>-nm]
actuarial investigation 精算调查
s8<)lO<SV. actuarial principle 精算原则
x=(cQmQ actuarial report 精算师报告
.\>I- Actuarial Society of Hong Kong 香港精算学会
<C9_5Ce~ actuarial valuation 精算师估值
8L7ZWw
d actuary 精算师
D*R49hja{ ad referendum agreement 暂定协议;有待覆核的协定
tgbr/eCoU ad valorem duty 从价税;按值征税
]h$,=Qf
hD ad valorem duty system 从价税制
'
Z}/3 dp ad valorem fee 从价费
Dj9).lgc ad valorem tariff 从价关税
q={\|j$X additional allowance 额外免税额
]}&f<X additional amount for unexpired risk 未过期风险的额外款额
$lMEZt8A additional assessable profit 补加应评税利润
r%/*,lLO additional assessment 补加评税
/)` kYD6 additional commitment 额外承担
q0hg0DC[; additional commitment vote 额外承担拨款
CS*wvn;. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p}'uCT
ga additional dependent parent allowance 供养父母额外免税额
Jh'\ nDz@e additional provision 额外拨款
f}cz_"o4 additional stamp duty 附加印花税
0-W{(xy@4 additional tax 补加税罚款;补加税款
$}/ !mXI5 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
bLysUj5[5 adjudged bankrupt 被裁定破产
2$O@T] adjudicated bankrupt 裁定破产人
BEzF'<Z adjudication fee 裁定费;评定印花税额手续费;评估契据费
93npzpge adjudication of bankruptcy 裁定破产;宣告破产
uII:Y{G adjudication of insolvency 裁定无力偿还债务
0#rv.rJ{ adjusted actual 经调整的实数;调整后的实数
!be6} adjusted current assets 经调整的流动资产;调整后的流动资产
B|Rnh;B- adjusted figure 经调整的数字;调整后的数额
2I#4jy/g adjusted liabilities 经调整的负债;调整后的负债
L@|W&N;%a adjusted loss 经调整的亏损;调整后的亏损
t-$R)vZ}M adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
#~r+ adjusted profit 经调整的利润;调整后的利润
/i]!=~\qFs adjusted surplus 经调整的盈余额;调整后的盈余额
VzR(OB adjusted value 经调整的价值;调整后的价值
*$Df)iI6 adjustment 调整;修订;理算〔保险〕
t1)b26; adjustment centre 调剂中心
0UmK S\P adjustment lag 调整过程的时间差距;调整时差
*8uSy/l adjustment mechanism 调整机制
GP5Y5) adjustment of loss 亏损调整
pCQB<6&1N adjustment process 调整过程;调整程序
;y7V-sf adjustment range 调整幅度
_Z|s!~wdz administered exchange rate 受管制汇率
PL#8~e;' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i~dW)7 administration expenses 行政费用
''Y}Q" administration fee 手续费;行政费
?5#Ng,8iT administration in bankruptcy 破产管理
yuvt<kz administration order 遗产管理令
;u'mSJI' administrator 管理人;遗产管理人
tZ]|3wp administrator of the estate 遗产管理人
>Udb*76
D admission of debt 债项承认书
bqXCe\# admission of proof 接纳债权证明
AFWcTz6 #d advance 放贷款项;垫付款项;预支款项;预付款项
Q)c$^YsI advance account 暂支帐目;预付款帐户
BHE((3 advance compensation 预付补偿金
a<%WFix advance from shareholder 股东垫款
->oQ,ezB advance pending reimbursement 预支以待日后付还
pHFh7-vj advanced economy 先进经济体系
&rX..l advancement 预付;预付财产
_be*B+?2 t advances warrant 垫款令
W%f:+s}cI advancing 贷出
Ds$8$1=L=k adverse balance 逆差
Hut
au^l adverse exchange 逆汇
zn T85#]\@ advertisement addressed to shareholders 在报章刊登的致股东通告
" -4V48ci advice for collection 托收通知书
66?!"w advice of drawing 提款通知书;汇票通知书
mAFqA advice of payment 付款通知
l[O!_bH Advisory Committee [Securities and Futures Commission]
2roPZj 谘询委员会〔证券及期货事务监察委员会〕
k[l+~5ix Advisory Committee on Diversification 经济多元化谘询委员会
h94SLj] affidavit 誓章;遗产申报誓章
~ySmN}3~' affidavit of no receipt 述明无收款的誓章
FX"% affiliate 联号;联营公司;附属公司
#dDsI]E) affiliated company 附属公司;联号;联营公司
~(tZW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K h9 $ affordability 负担能力
:z^ps0 African Development Bank [AfDB] 非洲开发银行
&+-ZXN after-acquired property 事后取得的财产
S<f&?\wK=v after-hours dealing 市后交易
AC=cz!3iB after-tax profit 税后盈利;税后利润;税后溢利
\^kyC1 agency agreement 代理协议
^lT$D8 agency expenses 代理机构的开支
<0T4MR7 agency fee 代理费
(}fbs/8\p Agency Law 《代理法》
)p"37Ct? agent 代理人;承销人
#D3e\( agent of company 公司代理人
.9Bimhc6K agent's fee 代理人费;经纪费
e0HG"z4 aggregate 总计;总数;总体数字
PKR0y%Ar aggregate amount 总款额;总额
rm>;B
*; aggregate assets and liabilities 总体资产与负债
v#.FK:u} aggregate at constant price 按固定价格计算的总体数字
*$x/(!UE aggregate demand 总需求
BbZ-dXC< aggregate gross position 总持仓量
D>,]EE- aggregate limit 总限额
!Y-MUZ$f aggregate of salaries tax 合计薪俸税
,~FyC_%*
aggregate performance 总体表现;总体业绩
5+GW%U/ aggregate supply 总体供应
V-CPq aggregate surplus 总盈余
!W/O g 5n aggregate total 整体总额
$Trkow%F] aggregate value 总值;合计价值
0k>NuIIP aggregated basis 合计基准
J={$q1@lq aggregated net chargeable income 合计应课税入息实额
-9/YS aggregation 合并计算;合计;总和
-Q;5A;sr2 aggregation of incomes of husband and wife 夫妇入息合并计算
6rL'hB!!]* aggregation of property 财产的总和
N~ljU;wo-9 agio 差价;贴水
Qp<?[C}'W 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》
TH/!z,(> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yw5MlZ4P= 《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》
4hztYOhJ{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
epm
t 《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》
R! ?8F4G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+&tY&dQQB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*9%<}z agreement for a settlement 授产协议
;C-5R U
V agreement for assignment 转让协议
BD,JBu] agreement for sale 售卖协议;买卖协议
Z;XR%n8 agreement for sale and purchase 买卖协议
dY/=-ymW agreement for the payment of interest 支付利息协议
je.jui" agreement for the repayment of money 还款协议
(`4^|_gw agreement of reinsurance 再保险协议
e%N\Pshgv Agricultural Bank of China 中国农业银行
Z?[;Japg air passenger departure tax 飞机乘客离境税
H|T:_*5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|Wj)kr !| airport tax 机场税
F {]: alcohol duty 酒精税
@y->4`N alienation 让与;让渡;转让
ExI?UGT alimony 生活费;赡养费
3j0/&ON All Ordinaries Index [AOI] 所有普通股指数
JGf6*D"O all risks 全险;综合险
&529.> All Sales Record for Stock Market 《股票市场成交报告》
VZF/2d84&w Allied Capital Resources Limited 新联财务有限公司
*D F5sY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
('W#r" allocation letter 拨款信件
KU3lAjzN allocation of fund 分配款项;预留款项
}_0?S0<# allocation of profit 利润分配;溢利分配
9M~EH?>+[ allocation warrant 拨款令
S
D]d/|y allotment 分配;配股
n<\^&_a allotment notice 股份配售通知;配股通知
X.xp'/d allotment of shares 股份分配
W<yh{u&, allowable 可获宽免;免税的
Q5r cPU>A allowable business loss 可扣除的营业亏损
KwWqsuju allowable expenses 可扣税的支出
TxwZA allowance 免税额;津贴;备抵;准备金
P f6rr9 allowance for debts 债项的免税额
/J3e[?78u allowance for depreciation by wear and tear 耗损折旧免税额
X.,SXNS+B allowance for funeral expenses 殡殓费的免税额
5bv(J
T allowance for inflation 为通货膨胀而预留的款项;通胀准备金
XYWGX;.= allowance for repairs and outgoings 修葺及支出方面的免税额
V>@NkQ<|y allowance to debtor 给债务人的津贴
tHXt*tzq alteration of capital 资本更改
dI-=0v-| alternate trustee 候补受托人
Vfp{7I$#6" amalgamation 合并
u7fae$:&