A:
EGZb7:Y? A share A股;甲类股份
`t_W2y abatement of tax 减税;减扣免税额
MxGu>r ABN AMRO Bank N.V. 荷兰银行
}z\_;\7 above-the-line expenditure 线上项目支出;经常预算支出
9T|IvQK8 above-the-line receipt 线上项目收入;经常预算收入
tZ^Ou89:rG ABSA Asia Limited 南非联合亚洲有限公司
@1DX absolute change 绝对数值变更
NR -!VJQ absolute expenditure 实际开支
y($%;l absolute guideline figure 绝对准则数字
t%'Z<DmG+ absolute interest 绝对权益
gF[z fDm absolute order of discharge 绝对破产解除令
$:
]o]a absolute profit margin 绝对利润幅度
FI3)i>CnW absolute value 实值;绝对值
4$*%gL;f^ absolutely vested interest 绝对既得权益
zgs (Dt; absorbed cost 已吸收成本;已分摊成本
%n
hm absorption 吸收;分摊;合并
\>CYC| absorption rate 吸收率;摊配率;分摊率
f}1&HI8r ACB Finance Limited 亚洲商业财务有限公司
:{IO=^D=$ acceptable form of reciprocity 合理的互惠条件
<^zHE=h" acceptable rate 适当利率;适当汇率
~$p2#AqX acceptance agreement 承兑协议
o(S{VGi, acceptance for honour 参加承兑
hO';{Nl/$ acceptor 承兑人;接受人;受票人
9(6I<]# acceptor for honour 参加承兑人
>2,Gy-&"0 accident insurance 意外保险
}; f#^gz' Accident Insurance Association of Hong Kong 香港意外保险公会
!<SA6m# accident insurance scheme 意外保险计划
0&/b42W accident year basis 意外年度基准
;PjQt=4K accommodation 通融;贷款
&2 `F n!m accommodation bill 通融票据;空头票据
sFQ^2PwbS accommodation party 汇票代发人
#|*F1K account balance 帐户余额;帐户结余
Q($Z%1S account book 帐簿
)hk account collected in advance 预收款项
tI7:5Cm account current book 往来帐簿
G3rj`Sg^c account of after-acquired property 事后取得的财产报告
JaK}| account of defaulter 拖欠帐目
,t`Kv1 account payable 应付帐款
0#ClWynjRO account payee only [A/C payee only] 只可转帐;存入收款人帐户
Eh|]i;G% account receivable 应收帐款
G.(mp<- account receivable report 应收帐款报表
|37
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*,Za6.= account title 帐户名称;会计科目
w9o^s5n accountant's report 会计师报告
e _/b2"{ Accountant's Report Rules 会计师报告规则
j{NNSi3 accounting and auditing procedure 会计与审计程序;会计与核数程序
/Wy.>YC| Accounting Arrangements 《会计安排》
'Er:a?88l accounting basis 会计基础
]R=,5kK3 accounting by Official Receiver 破产管理署署长呈交的帐目
mExVYp h Accounting Circular 《会计通告》
5g9; +}X; accounting class 会计类别
DSt]{fl`P accounting date 记帐日期;会计结算日期
nzmDA6d accounting for money 款项核算
jcI&w#re Accounting Officer 会计主任
YhY:~ accounting period 会计报告期;会计期
cIp
D~0\ accounting policy 会计政策;会计方针
/r-aPJX accounting practice 会计惯例
`&-Mi[1 accounting principle 会计准则
8G oh4T H accounting record 会计记录
3"G>>nC& accounting report 会计报告
Rr!Y3)f; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z,VD=Hnz Accounting Society of China 中国会计学会
qQ0cJIISb\ accounting statement 会计报表
\mV'mZ9> accounting system 会计制度;会计系统
4E+hRKuo, accounting transaction 会计事项;帐务交易
Op>%?W8/UF accounting treatment 会计处理
*P#WDXRwd accounting year 会计年度
?}m']4p accretion 增值;添加
Q4*fc^?u accrual 应计项目;应累算数目
jq+A-T}@ accrual basis 应计制;权责发生制
$d,0=Ci accrual basis accounting 应计制会计;权责发生制会计
lhtZaU~V accrue 应累算;应计
c wOJy> accrued benefit 应累算利益
$*kxTiG!7 accrued charges 应计费用
6<$Odd accrued cumulative preference share dividend 应累算的累积优先股股息
ND5`Q"k
accrued expenses 应累算费用
c7M%xGrP accrued interest payable 应付利息;应计未付利息
!w H'b accrued interest receivable 应收利息;应计未收利息
`\m*+Bk[5 accrued right 累算权益
:OW;?{ ~j accruing profit 应累算的利润
Bf$_XG3
accumulated fiscal reserve 累积财政储备
#?XQ7Im accumulated profit 累积利润;滚存溢利
l2&`J_" accumulated reserve 累积储备
#hlCs accumulation of surplus income 累积收益盈余
^k
Cn*& acquired assets 既得资产
|QMhMGjV acquisition 收购;购置;取得
V=lfl1Ev0J acquisition cost 购置成本
*bxzCI7b acquisition expenses 购置费用
> ]8a3x acquisition of 100% interest 收购全部股权
"3<da* D1 acquisition of control 取得控制权
Zr-U&9.` acquisition of fixed assets 购置固定资产
JR@.R
,rII acquisition of shell “买壳”
j~FD{%4N acquisition price 收购价
~j-cS
J3 act of God 天灾
#Jna6 acting partner 执事合伙人
HmZ{L +" active market 买卖活跃的市场;交投畅旺的市场;旺市
uio@r^Xz active partner 积极参与的合伙人
KL ?@@7 active trading 交投活跃
:Dd$i_3= actual circulation 实际流通
+n7?S~R$ actual cost 实际成本
l27\diKPJ actual expenditure 实际开支;实际支出
TuW/N
L| actual income 实际入息;实际收入;实际收益
6:]*c[7 actual market 现货市场
%%Qo2^- actual price 现货价;实际价格
;r6jx"i actual profit 实际利润
W$'R}L actual quotation 实盘;实际价位;实际报价
qVdwfT{1J actual year basis 按实际年度计算
B}eA\O4}I actuals 实货
UK{irU|\ actuarial investigation 精算调查
F
{B\kq8 actuarial principle 精算原则
+z9gbcx actuarial report 精算师报告
7#~+@'Oe Actuarial Society of Hong Kong 香港精算学会
l9Q(xuhv actuarial valuation 精算师估值
j+^oz'q actuary 精算师
N |1>ooU[ ad referendum agreement 暂定协议;有待覆核的协定
$-c!W!H ad valorem duty 从价税;按值征税
n=,\;3Y= ad valorem duty system 从价税制
!sRngXCXk? ad valorem fee 从价费
~l$3uN[g ad valorem tariff 从价关税
IJJ%$%F/ additional allowance 额外免税额
F|&{Rt additional amount for unexpired risk 未过期风险的额外款额
k2xHH$+{#= additional assessable profit 补加应评税利润
^{\<N()R additional assessment 补加评税
(708H_ additional commitment 额外承担
c)Ic#<e( additional commitment vote 额外承担拨款
DaH?@Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gZEi]/8_ additional dependent parent allowance 供养父母额外免税额
5"/J^"!h additional provision 额外拨款
.7
asW( additional stamp duty 附加印花税
*c)uGz'cD
additional tax 补加税罚款;补加税款
/1 RAAa Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
\V>?Do7 adjudged bankrupt 被裁定破产
+`sv91c adjudicated bankrupt 裁定破产人
gt\MS;jMa adjudication fee 裁定费;评定印花税额手续费;评估契据费
:d8W+|1u adjudication of bankruptcy 裁定破产;宣告破产
cv(PP-'\ adjudication of insolvency 裁定无力偿还债务
{,cCEXag% adjusted actual 经调整的实数;调整后的实数
k/03ZxC- adjusted current assets 经调整的流动资产;调整后的流动资产
jt@SZI` adjusted figure 经调整的数字;调整后的数额
<F
)_!0C adjusted liabilities 经调整的负债;调整后的负债
0A:n0[V:] adjusted loss 经调整的亏损;调整后的亏损
fGv#s
X adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
zFQ&5@43 adjusted profit 经调整的利润;调整后的利润
&wU'p-V adjusted surplus 经调整的盈余额;调整后的盈余额
8_&CT
:u> adjusted value 经调整的价值;调整后的价值
_Cw:J|l. adjustment 调整;修订;理算〔保险〕
zd_HxYrN adjustment centre 调剂中心
X]loJoM9 adjustment lag 调整过程的时间差距;调整时差
| ea~'N1 adjustment mechanism 调整机制
}dxDtqb adjustment of loss 亏损调整
Bk}><H adjustment process 调整过程;调整程序
dtPoo\@ adjustment range 调整幅度
"Pl9 nE administered exchange rate 受管制汇率
>3gi yeJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GdVhK:<> administration expenses 行政费用
j,d*?'X administration fee 手续费;行政费
X1tXqHJF} administration in bankruptcy 破产管理
t |W) administration order 遗产管理令
-B$~`2- administrator 管理人;遗产管理人
u4"SH( administrator of the estate 遗产管理人
Uu 7dSU admission of debt 债项承认书
n}mR~YqD admission of proof 接纳债权证明
JjXobNQf advance 放贷款项;垫付款项;预支款项;预付款项
hCYQGx0 advance account 暂支帐目;预付款帐户
E(Rh#+]Y5 advance compensation 预付补偿金
L'i-fM[# advance from shareholder 股东垫款
pr,p=4m{\ advance pending reimbursement 预支以待日后付还
$^ 'aCU0C advanced economy 先进经济体系
lZ&]|*> advancement 预付;预付财产
AOp/d(vx5i advances warrant 垫款令
0e[d=)XG advancing 贷出
=op%8NJf adverse balance 逆差
qi^!GA'5j adverse exchange 逆汇
#,(sAj advertisement addressed to shareholders 在报章刊登的致股东通告
q@hp.(V advice for collection 托收通知书
>O/D!j| advice of drawing 提款通知书;汇票通知书
!'=15&5@ advice of payment 付款通知
}<jb vCeK Advisory Committee [Securities and Futures Commission]
mfny4R1_ 谘询委员会〔证券及期货事务监察委员会〕
-;;Z 'NM;8 Advisory Committee on Diversification 经济多元化谘询委员会
i{^Z1;Yl affidavit 誓章;遗产申报誓章
^O^:$nXhYy affidavit of no receipt 述明无收款的誓章
h5kPn~ affiliate 联号;联营公司;附属公司
/$"[k2 N affiliated company 附属公司;联号;联营公司
QFPfIb/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
O;HY% affordability 负担能力
GO! uwo: African Development Bank [AfDB] 非洲开发银行
fWGOP~0 after-acquired property 事后取得的财产
3E^M?N2oc after-hours dealing 市后交易
T88Y
qI after-tax profit 税后盈利;税后利润;税后溢利
QIB>rQCceo agency agreement 代理协议
IgL_5A agency expenses 代理机构的开支
xKOq[d/8 agency fee 代理费
-V %gVI[ Agency Law 《代理法》
0(8H;T agent 代理人;承销人
w>xV agent of company 公司代理人
]+DI.% agent's fee 代理人费;经纪费
.w6eJ4] aggregate 总计;总数;总体数字
O)R(==P26P aggregate amount 总款额;总额
rC[6lIP aggregate assets and liabilities 总体资产与负债
B6}FIg) aggregate at constant price 按固定价格计算的总体数字
Dbx~n#n G aggregate demand 总需求
<uP^-bv;( aggregate gross position 总持仓量
5wC* ?>/ aggregate limit 总限额
]>i~6!@ aggregate of salaries tax 合计薪俸税
jx_4B%kzq aggregate performance 总体表现;总体业绩
jY!ZkQsVe aggregate supply 总体供应
"()sb? & aggregate surplus 总盈余
}i!pL(8; aggregate total 整体总额
S06Hs~>Y aggregate value 总值;合计价值
f!t69nd%L aggregated basis 合计基准
\
u+xa{b| aggregated net chargeable income 合计应课税入息实额
aaWJ*
>rJ aggregation 合并计算;合计;总和
UFn8kBk aggregation of incomes of husband and wife 夫妇入息合并计算
3b[jwCt aggregation of property 财产的总和
|4Ck;gg!j agio 差价;贴水
9O,,m~B 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》
Lb=W;9; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
RBGlzk 《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》
-qV{WZ Hp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
FdOFE.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》
X7*` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>
^[z3T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[IM%b~j(^ agreement for a settlement 授产协议
O,V9R
rG agreement for assignment 转让协议
#6S75{rnW" agreement for sale 售卖协议;买卖协议
o5Rz%k#h agreement for sale and purchase 买卖协议
0>6DSQq~t( agreement for the payment of interest 支付利息协议
\[wCp*;1} agreement for the repayment of money 还款协议
b 1^n KB agreement of reinsurance 再保险协议
8_\W/I!7b Agricultural Bank of China 中国农业银行
cm>E[SHr air passenger departure tax 飞机乘客离境税
K=u0nrG* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m)?5}ZwAH airport tax 机场税
1ywU@].6J] alcohol duty 酒精税
0WxCSL$#I alienation 让与;让渡;转让
r@)A
k alimony 生活费;赡养费
QBE@(2G}C All Ordinaries Index [AOI] 所有普通股指数
=
Rc"^oS all risks 全险;综合险
`kBnSi o~ All Sales Record for Stock Market 《股票市场成交报告》
Ln#a<Rx.E7 Allied Capital Resources Limited 新联财务有限公司
,i`h
x,
Rg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
W,hWOO allocation letter 拨款信件
vrl[BPI allocation of fund 分配款项;预留款项
*ftC_v@p5 allocation of profit 利润分配;溢利分配
h!]"R<QQdu allocation warrant 拨款令
X.|Ygx allotment 分配;配股
v1[_}N9f>H allotment notice 股份配售通知;配股通知
0^ !Gib allotment of shares 股份分配
hY\{| allowable 可获宽免;免税的
p_terD: allowable business loss 可扣除的营业亏损
dXu {p allowable expenses 可扣税的支出
CVKnTEs allowance 免税额;津贴;备抵;准备金
l`n5~Fs allowance for debts 债项的免税额
a,Kky^B allowance for depreciation by wear and tear 耗损折旧免税额
j=sBq.S allowance for funeral expenses 殡殓费的免税额
)GB`*M[ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
1IA5.@G: allowance for repairs and outgoings 修葺及支出方面的免税额
&,W$-[ allowance to debtor 给债务人的津贴
(7q^FtjA# alteration of capital 资本更改
,I*X)( alternate trustee 候补受托人
m^Lj+=Z" amalgamation 合并
6517Km 4- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M[Y4_$k<- ambit of charges 征税范围;收费范围
<4?*$ amended valuation 经修订的估值
} ~enEZ American Commodities Exchange 美国商品交易所
%JoxYy- American Express Bank Limited 美国运通银行
Xza4iV American Stock Exchange 美国证券交易所
w{7ji} amortization 摊销
)@PnTpL* amount due from banks 存放银行同业的款项
0g(6r-2)7 amount due from banks abroad 存放海外银行同业的款项
[Z}B" amount due from holding companies 控股公司欠款
T[Q"}&bB amount due from local banks 存放本港银行同业的款项
Gi$gtLtNh amount due to banks 银行同业的存款
bejGfc amount due to banks abroad 海外银行同业的存款
!;}2F- amount due to holding companies 控股公司存款
P\B3
y+) amount due to local banks 本港银行同业的存款
LdTIR] amount due to outport banks 外埠银行同业的存款
,?b78_,2 amount for note issue 发行纸币的款额
V,4.$<e amount of bond 担保契据的款额
N=ifIVc amount of consideration 代价款额
Sb<\-O14" amount of contribution 供款数额
_-a|VTM amount of indebtedness 负债款额
{OxWcK\2@h amount of principal of the loan 贷款本金额
kV^?p amount of rates chargeable 应征差饷数额
H@!#;w amount of share capital 股本额
D9,!
%7i amount of sums assured 承保款额
&:vscOl amount of variation 变动幅度
dK# h<q1 amount of vote 拨款数额
Y1r,2 k amount payable 应付款额
(Pz8iz amount receivable 应收款额
R7aXR\ R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
STT2o= analysis 分析
XJFnih ancillary risk 附属风险
1i,4".h?M annual account 周年帐目;周年帐目报表;年度决算;年结
dq8+m(7k annual accounting date 年结日期
~/c5hyTx annual allowance 每年免税额;年积金;年度津贴;年津
~zMKVM1Q., annual balance 年度余额
@ M[Q$: annual disposable income 每年可动用收入
PNmF}" annual estimates 周年预算
#S?c ;3- annual fee 年费
'Oy5e@G+? annual general meeting 周年大会
c^-YcGwa annual growth rate 年增率;每年增长率
xyV]?~7 annual long-term supplement 长期个案每年补助金
9.8,q annual pensionable emolument 可供计算退休金的年薪
DT? m/* annual report 年报
hDtKnF Annual Report on the Consumer Price Index 《消费物价指数年报》
_7 `E[&v annual return 周年报表;周年申报表;每年报税表格
(t74a E pi Annual Return Rules 《周年报表规则》
8kbBz annual review of consumer prices 每年消费物价回顾
Y+qus annual roll-forward basis 逐年延展方式
qc-C>Ra annual salary 年薪
|BJqy/ annual statement 年度报表;年度决算表
x(6vh2#vD Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
qBiyGlu4 annuitant 年金受益人
x^2 W?< annuity 年金
cdp{W annuity contract 年金合约
w b+<a annuity on human life 人寿年金
W?PWJkIw antecedent debt 先前的债项
hT=f;6$ ante-dated cheque 倒填日期支票
*f*f&l