A:
JvJ)}d$,& A share A股;甲类股份
# M
Y4Mr abatement of tax 减税;减扣免税额
_JKz5hSl ABN AMRO Bank N.V. 荷兰银行
=wl0 above-the-line expenditure 线上项目支出;经常预算支出
G+3uY25y above-the-line receipt 线上项目收入;经常预算收入
%2?"x*A ABSA Asia Limited 南非联合亚洲有限公司
)R@Y$*fm absolute change 绝对数值变更
)1)&fN41i# absolute expenditure 实际开支
IJ{VCzi absolute guideline figure 绝对准则数字
%7Gq#rq absolute interest 绝对权益
n*~#]%4 absolute order of discharge 绝对破产解除令
v=IcVHuf absolute profit margin 绝对利润幅度
h}+Gz={Q^ absolute value 实值;绝对值
a^&RV5o absolutely vested interest 绝对既得权益
LsK
fCB} absorbed cost 已吸收成本;已分摊成本
m
.En!~t absorption 吸收;分摊;合并
tU8aPiUl absorption rate 吸收率;摊配率;分摊率
e.|t12)L " ACB Finance Limited 亚洲商业财务有限公司
:yOJL [x acceptable form of reciprocity 合理的互惠条件
Hjy4tA7,l acceptable rate 适当利率;适当汇率
xfqu=z8X acceptance agreement 承兑协议
,` $2 acceptance for honour 参加承兑
(<|1/^~= acceptor 承兑人;接受人;受票人
q}&+{dN\1 acceptor for honour 参加承兑人
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6d6Om accident insurance 意外保险
L[:M[,?=` Accident Insurance Association of Hong Kong 香港意外保险公会
L$ju~0jl)% accident insurance scheme 意外保险计划
DVBsRV)/ accident year basis 意外年度基准
NVDvd6 accommodation 通融;贷款
oTpoh]|[ accommodation bill 通融票据;空头票据
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accommodation party 汇票代发人
J =#9eW account balance 帐户余额;帐户结余
^$8WV&5q> account book 帐簿
tkHUX!Ow; account collected in advance 预收款项
52*KRq
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.n}k,da@( account of after-acquired property 事后取得的财产报告
Wk/Il^YG account of defaulter 拖欠帐目
Tz/[P:O3 account payable 应付帐款
O(T6Y80pU account payee only [A/C payee only] 只可转帐;存入收款人帐户
A+hT2Ew@t} account receivable 应收帐款
_b[Pk;8}j; account receivable report 应收帐款报表
vXR27 account statement 结单;帐单;会计财务报表
DEenvS`,P account title 帐户名称;会计科目
>LFj@YW_) accountant's report 会计师报告
Nw3IDy~T Accountant's Report Rules 会计师报告规则
k%LsjN.S accounting and auditing procedure 会计与审计程序;会计与核数程序
NB&zBJ# Accounting Arrangements 《会计安排》
qh wl accounting basis 会计基础
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Q{T=Qe accounting by Official Receiver 破产管理署署长呈交的帐目
Q,\S3>1n Accounting Circular 《会计通告》
wq#'o9s, accounting class 会计类别
DJH,#re> accounting date 记帐日期;会计结算日期
3>^S6h}o accounting for money 款项核算
l{3ZN"`I Accounting Officer 会计主任
jTok1k accounting period 会计报告期;会计期
l @r`NFWD@ accounting policy 会计政策;会计方针
RgVg~?A@ accounting practice 会计惯例
'/F~vSQsR accounting principle 会计准则
o@|kq1m8 accounting record 会计记录
[i]%PVGW accounting report 会计报告
]Ai!G7s8P Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YZ5[# E@l Accounting Society of China 中国会计学会
6IL-S%EGK1 accounting statement 会计报表
Q".p5(< accounting system 会计制度;会计系统
I]N!cEr;@- accounting transaction 会计事项;帐务交易
'\LU 8VC accounting treatment 会计处理
UeSPwY accounting year 会计年度
2ZQ|nwb7 accretion 增值;添加
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*Wc`ZBY accrual 应计项目;应累算数目
S!~p/bB[+I accrual basis 应计制;权责发生制
5{M$m&$1 accrual basis accounting 应计制会计;权责发生制会计
8t&'Yk accrue 应累算;应计
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oNrc. accrued benefit 应累算利益
A:,V) accrued charges 应计费用
o){<PN|z accrued cumulative preference share dividend 应累算的累积优先股股息
nZkMyRk accrued expenses 应累算费用
EaN^< accrued interest payable 应付利息;应计未付利息
-k@Uo(MB accrued interest receivable 应收利息;应计未收利息
ch0x*[N@ accrued right 累算权益
~ZRtNL9 accruing profit 应累算的利润
T;B/Wm!x accumulated fiscal reserve 累积财政储备
:J6FI6 accumulated profit 累积利润;滚存溢利
l65Qk2<YC accumulated reserve 累积储备
t?_{ accumulation of surplus income 累积收益盈余
LQa1p acquired assets 既得资产
)0 i$Bo acquisition 收购;购置;取得
S >\\n^SbT acquisition cost 购置成本
%lN4"jtx acquisition expenses 购置费用
jD_B&MQz acquisition of 100% interest 收购全部股权
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cbiO)@I acquisition of control 取得控制权
;+VHi%5Z acquisition of fixed assets 购置固定资产
VN<baK%] acquisition of shell “买壳”
hKFB=U acquisition price 收购价
m\J"P'= act of God 天灾
7e@Bkq0) acting partner 执事合伙人
Zq\ p%AU9 active market 买卖活跃的市场;交投畅旺的市场;旺市
LwEc*79 active partner 积极参与的合伙人
]4&B*]j active trading 交投活跃
A,GJ6qp3 actual circulation 实际流通
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actual cost 实际成本
qyYf&VC} actual expenditure 实际开支;实际支出
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IdX actual income 实际入息;实际收入;实际收益
~DK=&hCd! actual market 现货市场
0,[-4m actual price 现货价;实际价格
${, !L l7) actual profit 实际利润
m:5bb3 actual quotation 实盘;实际价位;实际报价
L"V~MF actual year basis 按实际年度计算
wHhIa3_v actuals 实货
DBzF\- actuarial investigation 精算调查
%{";RfSVX% actuarial principle 精算原则
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>~n actuarial report 精算师报告
))#_@CwRr Actuarial Society of Hong Kong 香港精算学会
[wjH;f>SQ actuarial valuation 精算师估值
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BP]] actuary 精算师
kv?j]<WN ad referendum agreement 暂定协议;有待覆核的协定
x\6 i (k- ad valorem duty 从价税;按值征税
^VlPnx8y= ad valorem duty system 从价税制
("j*!Dsd ad valorem fee 从价费
[fXC ;c1 ad valorem tariff 从价关税
05vu{> additional allowance 额外免税额
ou'|e "tI additional amount for unexpired risk 未过期风险的额外款额
4 {3<
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-*&C "%e additional assessment 补加评税
N!=Q]\ZD additional commitment 额外承担
5[>N[}Ck> additional commitment vote 额外承担拨款
dZjh@yGP. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,zrShliU additional dependent parent allowance 供养父母额外免税额
KXga{]G: additional provision 额外拨款
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sazF& additional stamp duty 附加印花税
N`i`[ f additional tax 补加税罚款;补加税款
%c,CfhEV%& Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
55|.MXzq adjudged bankrupt 被裁定破产
7!E7XP6,~> adjudicated bankrupt 裁定破产人
E 5bo60z adjudication fee 裁定费;评定印花税额手续费;评估契据费
Z~Z+Yt;,9a adjudication of bankruptcy 裁定破产;宣告破产
`_H^k!^ adjudication of insolvency 裁定无力偿还债务
_<G% adjusted actual 经调整的实数;调整后的实数
Ry iS adjusted current assets 经调整的流动资产;调整后的流动资产
4\EvJg@Z. adjusted figure 经调整的数字;调整后的数额
1'g{tP"d adjusted liabilities 经调整的负债;调整后的负债
r=pb7=M#LN adjusted loss 经调整的亏损;调整后的亏损
&>o?0A6 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
"J6aU adjusted profit 经调整的利润;调整后的利润
834dsl+U adjusted surplus 经调整的盈余额;调整后的盈余额
,4z?9@wQ adjusted value 经调整的价值;调整后的价值
f@= lK?Pfh adjustment 调整;修订;理算〔保险〕
IpMZ{kJlv` adjustment centre 调剂中心
_7 9 ?,U] adjustment lag 调整过程的时间差距;调整时差
Y=N; Bj adjustment mechanism 调整机制
<E&"] adjustment of loss 亏损调整
k34!*(`q adjustment process 调整过程;调整程序
qfzT8-Y adjustment range 调整幅度
db.E-@W.OI administered exchange rate 受管制汇率
s|=.L&" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B[Fuy y? administration expenses 行政费用
eFeWjB'<7 administration fee 手续费;行政费
Ayi
Uz administration in bankruptcy 破产管理
az ?2 administration order 遗产管理令
$C !Mk administrator 管理人;遗产管理人
Eq?d+s> administrator of the estate 遗产管理人
dd%-bI^ admission of debt 债项承认书
p~THliwd admission of proof 接纳债权证明
6
bnuC advance 放贷款项;垫付款项;预支款项;预付款项
&OSyU4r advance account 暂支帐目;预付款帐户
Nd4!:. advance compensation 预付补偿金
j;b<oQH advance from shareholder 股东垫款
1z[GY RSt advance pending reimbursement 预支以待日后付还
y:+s*x6Vg advanced economy 先进经济体系
s%R'c_cGZ advancement 预付;预付财产
~h*p A8^L advances warrant 垫款令
U1^R+ *yp advancing 贷出
`L=$,7` adverse balance 逆差
R7 *ek_ adverse exchange 逆汇
Li;(~_62a] advertisement addressed to shareholders 在报章刊登的致股东通告
(e;9,~u) advice for collection 托收通知书
ZXj;ymC' advice of drawing 提款通知书;汇票通知书
Wd_cNR\ advice of payment 付款通知
.%4{zaB Advisory Committee [Securities and Futures Commission]
Soa5TM 谘询委员会〔证券及期货事务监察委员会〕
~:%rg H Advisory Committee on Diversification 经济多元化谘询委员会
Rl""
aZ affidavit 誓章;遗产申报誓章
a/wkc*}}/ affidavit of no receipt 述明无收款的誓章
^L<*ggw affiliate 联号;联营公司;附属公司
8\^[@9g3\3 affiliated company 附属公司;联号;联营公司
x@]pUA1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zSiSZMP" affordability 负担能力
1=t\|Th- African Development Bank [AfDB] 非洲开发银行
9)qjW &` after-acquired property 事后取得的财产
hFjXgpz5 after-hours dealing 市后交易
7^J-5lY3S after-tax profit 税后盈利;税后利润;税后溢利
Z<#beT6 agency agreement 代理协议
-vfV;+3 agency expenses 代理机构的开支
TvWhy`RQ agency fee 代理费
^E7>!Lbvx Agency Law 《代理法》
7n~BDqT agent 代理人;承销人
[N/[7Q/y agent of company 公司代理人
uj-q@IKe agent's fee 代理人费;经纪费
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i}LWcD aggregate 总计;总数;总体数字
7 '@l?u/6 aggregate amount 总款额;总额
jz$)*Kdi* aggregate assets and liabilities 总体资产与负债
mdOF0b%-] aggregate at constant price 按固定价格计算的总体数字
S`"M;%T aggregate demand 总需求
yoj5XBM aggregate gross position 总持仓量
1!/
U#d" aggregate limit 总限额
qfY.X&]PU aggregate of salaries tax 合计薪俸税
Wv"[,5
Z13 aggregate performance 总体表现;总体业绩
'sm+3d aggregate supply 总体供应
C<6IiF[>% aggregate surplus 总盈余
'lv\I9"S) aggregate total 整体总额
P,O9On aggregate value 总值;合计价值
?|:!PF*L~z aggregated basis 合计基准
^AD/N|X^ aggregated net chargeable income 合计应课税入息实额
?#\?&uFJ} aggregation 合并计算;合计;总和
h"YIAQ', aggregation of incomes of husband and wife 夫妇入息合并计算
#4''Cs aggregation of property 财产的总和
.l*]W!L] agio 差价;贴水
QH4nb h4 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》
2&]UFg:8Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
nrA}36 E 《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》
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qRz'C< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;P _`4w3 《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}QW!^F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A"C%.InZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2u6N';jgZ agreement for a settlement 授产协议
;'pEzz?k" agreement for assignment 转让协议
FQ?H%UcW agreement for sale 售卖协议;买卖协议
q[b-vTzI agreement for sale and purchase 买卖协议
sj`9O- ?49 agreement for the payment of interest 支付利息协议
$RKd@5XP agreement for the repayment of money 还款协议
~/\;7E{8! agreement of reinsurance 再保险协议
ix]3t^ Agricultural Bank of China 中国农业银行
mb?DnP,z air passenger departure tax 飞机乘客离境税
>9=Y(` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&.o}(e:] airport tax 机场税
,q/K&'0` alcohol duty 酒精税
t3Q;1#Zf alienation 让与;让渡;转让
4I^6[{_ alimony 生活费;赡养费
4^alAq^ All Ordinaries Index [AOI] 所有普通股指数
h.4;-& all risks 全险;综合险
kd'qYh All Sales Record for Stock Market 《股票市场成交报告》
rem&F'x0V Allied Capital Resources Limited 新联财务有限公司
"a`0s_F,^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0wZLkU_( allocation letter 拨款信件
ozkN&0 allocation of fund 分配款项;预留款项
}PyAmh$@ allocation of profit 利润分配;溢利分配
xv7^ allocation warrant 拨款令
V uJth
allotment 分配;配股
tJ.LPgfZ allotment notice 股份配售通知;配股通知
u;&`_=p allotment of shares 股份分配
lbT<HWzNH allowable 可获宽免;免税的
*
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