A:
.w,q0<} A share A股;甲类股份
8e"gW >f abatement of tax 减税;减扣免税额
FNId; ABN AMRO Bank N.V. 荷兰银行
w)jISu;RG above-the-line expenditure 线上项目支出;经常预算支出
<_KIK above-the-line receipt 线上项目收入;经常预算收入
{cw /!B ABSA Asia Limited 南非联合亚洲有限公司
7})[lL`\s absolute change 绝对数值变更
_t}WsEQ+P absolute expenditure 实际开支
?@
$r absolute guideline figure 绝对准则数字
jm r"D> absolute interest 绝对权益
HiJE}V;Vq absolute order of discharge 绝对破产解除令
@!d{bQd, absolute profit margin 绝对利润幅度
FN) $0 absolute value 实值;绝对值
8qu6. absolutely vested interest 绝对既得权益
^L&iR0 absorbed cost 已吸收成本;已分摊成本
CYYU7 absorption 吸收;分摊;合并
2WYPO"q absorption rate 吸收率;摊配率;分摊率
fXQNHZ|4 ACB Finance Limited 亚洲商业财务有限公司
Vj>8a)"B5a acceptable form of reciprocity 合理的互惠条件
HT1!5 acceptable rate 适当利率;适当汇率
"@,}p\ acceptance agreement 承兑协议
kt$jm)UI~l acceptance for honour 参加承兑
L4y4RG/SJ: acceptor 承兑人;接受人;受票人
s.NGA.]$ acceptor for honour 参加承兑人
\d$!a5LF} accident insurance 意外保险
UFb)AnK Accident Insurance Association of Hong Kong 香港意外保险公会
#|PS&}6wU accident insurance scheme 意外保险计划
e.V:)7Uc accident year basis 意外年度基准
"C0Q(dr/n accommodation 通融;贷款
h2;F accommodation bill 通融票据;空头票据
!ff&W1@ accommodation party 汇票代发人
d)f :)Ew account balance 帐户余额;帐户结余
_/5H l` account book 帐簿
{o`]I>gb account collected in advance 预收款项
7g}w+p> account current book 往来帐簿
9|CN8x- account of after-acquired property 事后取得的财产报告
C/6V9;U account of defaulter 拖欠帐目
(n9gkO&8" account payable 应付帐款
?"g2v-jTK account payee only [A/C payee only] 只可转帐;存入收款人帐户
(+y account receivable 应收帐款
Dy8r 9 account receivable report 应收帐款报表
.gOL1`b* account statement 结单;帐单;会计财务报表
AoL2@C.C%D account title 帐户名称;会计科目
n3
r3"~i accountant's report 会计师报告
ThbGQ"/ Accountant's Report Rules 会计师报告规则
|R\>@Mg#B accounting and auditing procedure 会计与审计程序;会计与核数程序
yFlm[K5YD Accounting Arrangements 《会计安排》
7,9=uk>0\ accounting basis 会计基础
z]D69O b accounting by Official Receiver 破产管理署署长呈交的帐目
HcSXsF Accounting Circular 《会计通告》
SPmq4 accounting class 会计类别
_?0}<kQ& accounting date 记帐日期;会计结算日期
hJ~Uf5Q accounting for money 款项核算
@xYlS5{ Accounting Officer 会计主任
1 \6D '/G accounting period 会计报告期;会计期
9kS^Abtk accounting policy 会计政策;会计方针
d;9FB[MmOJ accounting practice 会计惯例
*QQzvhk accounting principle 会计准则
RxWVe-Dg accounting record 会计记录
Hm'=aff6A accounting report 会计报告
bsA-2*Q+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z+. '> Accounting Society of China 中国会计学会
0eu$ W accounting statement 会计报表
} .y
1;. accounting system 会计制度;会计系统
xx9 g''Q accounting transaction 会计事项;帐务交易
e 5*hE accounting treatment 会计处理
^qQZT] accounting year 会计年度
fbKkq.w accretion 增值;添加
!SdSE^lz` accrual 应计项目;应累算数目
,a]?S^:y] accrual basis 应计制;权责发生制
/Uy"M:|V1 accrual basis accounting 应计制会计;权责发生制会计
.Blf5b accrue 应累算;应计
T@&K-UQ accrued benefit 应累算利益
fd<:_f]v accrued charges 应计费用
P&ptJtNg accrued cumulative preference share dividend 应累算的累积优先股股息
k" PayyAC accrued expenses 应累算费用
(I{rLS!o,L accrued interest payable 应付利息;应计未付利息
#
,_u_'C*! accrued interest receivable 应收利息;应计未收利息
+:!7L=N# accrued right 累算权益
]cZ!y
~ accruing profit 应累算的利润
oO|KEY( accumulated fiscal reserve 累积财政储备
Xi,CV[L\ accumulated profit 累积利润;滚存溢利
]J$eDbaEjT accumulated reserve 累积储备
hp7|m0.JW accumulation of surplus income 累积收益盈余
b
Y\K acquired assets 既得资产
6GSI"M6s acquisition 收购;购置;取得
s ;oQS5Y acquisition cost 购置成本
xLWwYK acquisition expenses 购置费用
*|>d acquisition of 100% interest 收购全部股权
X#TQ_T" acquisition of control 取得控制权
9c#+qH acquisition of fixed assets 购置固定资产
9-
YwkK#z acquisition of shell “买壳”
UT=tT)4b acquisition price 收购价
o(LFh[ act of God 天灾
wKYZa# u acting partner 执事合伙人
JedmaY06= active market 买卖活跃的市场;交投畅旺的市场;旺市
Raxrb=7 active partner 积极参与的合伙人
t2I5hSf active trading 交投活跃
n}_JB>i~ actual circulation 实际流通
Q<'nE actual cost 实际成本
$.PuK~} actual expenditure 实际开支;实际支出
PQnF actual income 实际入息;实际收入;实际收益
+HeTtFo{M actual market 现货市场
1[qLA!+ actual price 现货价;实际价格
7;sj%U^'l actual profit 实际利润
5eoska#y actual quotation 实盘;实际价位;实际报价
}Q?c"H!/ actual year basis 按实际年度计算
C8e
!H actuals 实货
@}OL9Ch actuarial investigation 精算调查
X4AyX.p actuarial principle 精算原则
[t7]{d* actuarial report 精算师报告
(?`kYTw7g' Actuarial Society of Hong Kong 香港精算学会
(m.ob+D actuarial valuation 精算师估值
*-q"3D` actuary 精算师
&8>IeK{I ad referendum agreement 暂定协议;有待覆核的协定
YN2sdG ad valorem duty 从价税;按值征税
3'qJ/*]9 ad valorem duty system 从价税制
~Ro9up ad valorem fee 从价费
F\AX: ad valorem tariff 从价关税
(
Qcp{q additional allowance 额外免税额
"@d[h ,TM additional amount for unexpired risk 未过期风险的额外款额
]2'na?q9 additional assessable profit 补加应评税利润
e~@[18 additional assessment 补加评税
=fve/_Q~ additional commitment 额外承担
ZF|+W?0&% additional commitment vote 额外承担拨款
9@52Fg;mj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%D8ZO0J7H additional dependent parent allowance 供养父母额外免税额
VUYmz)m5 additional provision 额外拨款
?-^m` additional stamp duty 附加印花税
\B 0ywN? additional tax 补加税罚款;补加税款
T ;vF( Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
}!/$M\w adjudged bankrupt 被裁定破产
Eam adjudicated bankrupt 裁定破产人
!V\Q<So< adjudication fee 裁定费;评定印花税额手续费;评估契据费
y^Kph# F" adjudication of bankruptcy 裁定破产;宣告破产
R~jHr
)0.# adjudication of insolvency 裁定无力偿还债务
>teOm?@U adjusted actual 经调整的实数;调整后的实数
8<7GdCME adjusted current assets 经调整的流动资产;调整后的流动资产
=gvBz | + adjusted figure 经调整的数字;调整后的数额
S_v'hlrrT adjusted liabilities 经调整的负债;调整后的负债
?(m
jx adjusted loss 经调整的亏损;调整后的亏损
*
Y7jl#7 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
RE=+Dz{ adjusted profit 经调整的利润;调整后的利润
0i|oYaC adjusted surplus 经调整的盈余额;调整后的盈余额
C2xL1` adjusted value 经调整的价值;调整后的价值
]oV{t<0a adjustment 调整;修订;理算〔保险〕
]M[#.EX adjustment centre 调剂中心
\uq/x^?yo adjustment lag 调整过程的时间差距;调整时差
nF4a-H&Fo adjustment mechanism 调整机制
f1)x5N adjustment of loss 亏损调整
)a3J9a;ZS0 adjustment process 调整过程;调整程序
'vq:D$A adjustment range 调整幅度
o fMY,~w administered exchange rate 受管制汇率
bY2 C]r(n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RQp|T5Er* administration expenses 行政费用
~+bGN administration fee 手续费;行政费
wwoweztER administration in bankruptcy 破产管理
b}wC|\s administration order 遗产管理令
ls `,EFF administrator 管理人;遗产管理人
ELjK0pE}- administrator of the estate 遗产管理人
%#Z/2<_ admission of debt 债项承认书
-:9P%jWt admission of proof 接纳债权证明
L9ap( advance 放贷款项;垫付款项;预支款项;预付款项
st& advance account 暂支帐目;预付款帐户
k@D0 {z advance compensation 预付补偿金
8W+gl=C~ advance from shareholder 股东垫款
d:q + advance pending reimbursement 预支以待日后付还
TLf9>=
OVh advanced economy 先进经济体系
!W'Ui
9uX advancement 预付;预付财产
ai^4'{#zi advances warrant 垫款令
[;.`,/ advancing 贷出
6vTo*8D adverse balance 逆差
j9U%7u]-k adverse exchange 逆汇
*tX{MSYW advertisement addressed to shareholders 在报章刊登的致股东通告
C*te^3k>B advice for collection 托收通知书
*P!e:Tm) advice of drawing 提款通知书;汇票通知书
mNAY%Wn6k advice of payment 付款通知
d~_`M0+ Advisory Committee [Securities and Futures Commission]
Ei3zBS?J) 谘询委员会〔证券及期货事务监察委员会〕
,chf~-d Advisory Committee on Diversification 经济多元化谘询委员会
GOB(#vu affidavit 誓章;遗产申报誓章
#W2[ affidavit of no receipt 述明无收款的誓章
HygY>s+3[
affiliate 联号;联营公司;附属公司
tPyyZ#, affiliated company 附属公司;联号;联营公司
O:/yAc` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V*$L;xbC| affordability 负担能力
W"xP(7X African Development Bank [AfDB] 非洲开发银行
;C/bJEgdd after-acquired property 事后取得的财产
uH^PQ after-hours dealing 市后交易
(5Tvsw` after-tax profit 税后盈利;税后利润;税后溢利
Ti;Ijcq8 agency agreement 代理协议
7j i=E";.w agency expenses 代理机构的开支
Y?r
po agency fee 代理费
ZDYJhJ. Agency Law 《代理法》
[rOaM$3| agent 代理人;承销人
kF V7l agent of company 公司代理人
hsG#6?l3 agent's fee 代理人费;经纪费
QI[}(O7#6 aggregate 总计;总数;总体数字
+f;CyMEp aggregate amount 总款额;总额
.`Zf}[5[ aggregate assets and liabilities 总体资产与负债
2o[IHO] aggregate at constant price 按固定价格计算的总体数字
z&$/EP- aggregate demand 总需求
dYojm1MQ aggregate gross position 总持仓量
Q7o5R{.oJ aggregate limit 总限额
N<_Ko+VF aggregate of salaries tax 合计薪俸税
f|a DTWF aggregate performance 总体表现;总体业绩
]&i+!$N_ aggregate supply 总体供应
Y&r]lD aggregate surplus 总盈余
*Wb=WM-. aggregate total 整体总额
jB^OP1 aggregate value 总值;合计价值
jUjr6b" aggregated basis 合计基准
9-bG<`v\E aggregated net chargeable income 合计应课税入息实额
~%|G+m> aggregation 合并计算;合计;总和
cf[vf!vi aggregation of incomes of husband and wife 夫妇入息合并计算
fRg=!<#% aggregation of property 财产的总和
L$Z(+6m5 agio 差价;贴水
9 K 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》
I8op>^N" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WA.\*Nqz 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》
%W|DJ\l8" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
._p""'Sa 《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》
^,2c- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cc> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o;-<|W> agreement for a settlement 授产协议
C'9 1d7E agreement for assignment 转让协议
+~|AT+|iI agreement for sale 售卖协议;买卖协议
bEr.nF agreement for sale and purchase 买卖协议
0B0G2t&hr agreement for the payment of interest 支付利息协议
3BMS_,P agreement for the repayment of money 还款协议
]u&dJL agreement of reinsurance 再保险协议
A1,4kqmE Agricultural Bank of China 中国农业银行
{u30rc" air passenger departure tax 飞机乘客离境税
o|287S|$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yCM{M airport tax 机场税
.~dEUt/|) alcohol duty 酒精税
>7>7/7=O alienation 让与;让渡;转让
i1/}XV alimony 生活费;赡养费
hBCR]='] All Ordinaries Index [AOI] 所有普通股指数
4IGxI7~27# all risks 全险;综合险
6hbEO-( All Sales Record for Stock Market 《股票市场成交报告》
iiwpSGFl] Allied Capital Resources Limited 新联财务有限公司
] EyeBF)$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f
Lk"tW allocation letter 拨款信件
TSyzdnMvz allocation of fund 分配款项;预留款项
W:ixzpQ allocation of profit 利润分配;溢利分配
C/+nSe. allocation warrant 拨款令
HRRngk#lV allotment 分配;配股
q lY\*{x4 allotment notice 股份配售通知;配股通知
rZ866\0 allotment of shares 股份分配
+IsWI;lp allowable 可获宽免;免税的
Q}uG/HI allowable business loss 可扣除的营业亏损
px&=((Z7> allowable expenses 可扣税的支出
iH _"W+dq allowance 免税额;津贴;备抵;准备金
vXPuyR<J allowance for debts 债项的免税额
@dhH;gt.I allowance for depreciation by wear and tear 耗损折旧免税额
3GWrn,f allowance for funeral expenses 殡殓费的免税额
>DmRP7v
allowance for inflation 为通货膨胀而预留的款项;通胀准备金
&@'V\5G allowance for repairs and outgoings 修葺及支出方面的免税额
n^Au*' allowance to debtor 给债务人的津贴
uf0^E3H alteration of capital 资本更改
cd"wNH- alternate trustee 候补受托人
Y_shy6"KH amalgamation 合并
7+]F^
6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
LsotgQ8 ambit of charges 征税范围;收费范围
(E]"Srwh amended valuation 经修订的估值
xf UhSt American Commodities Exchange 美国商品交易所
NQ3|\<Wt American Express Bank Limited 美国运通银行
}-@I#9 American Stock Exchange 美国证券交易所
^*zW"s amortization 摊销
^AH-+#5 amount due from banks 存放银行同业的款项
'v`~(9'Rcj amount due from banks abroad 存放海外银行同业的款项
k%a?SU<f amount due from holding companies 控股公司欠款
u>
In(7\ amount due from local banks 存放本港银行同业的款项
V?WMj
$l< amount due to banks 银行同业的存款
(HaU,vP amount due to banks abroad 海外银行同业的存款
:EaiM J_= amount due to holding companies 控股公司存款
nR#a)et amount due to local banks 本港银行同业的存款
nvwDx*[qN amount due to outport banks 外埠银行同业的存款
E-[:.
& amount for note issue 发行纸币的款额
Bzwx0c2VY8 amount of bond 担保契据的款额
t-a`.y amount of consideration 代价款额
*@=fq|6l 2 amount of contribution 供款数额
^$?7H>=_ha amount of indebtedness 负债款额
o|BFvhg amount of principal of the loan 贷款本金额
EsNk<Ra amount of rates chargeable 应征差饷数额
JiUT\y amount of share capital 股本额
7a27^b amount of sums assured 承保款额
cEtZ}2,j amount of variation 变动幅度
paUyS 1i amount of vote 拨款数额
=`ywd]\7 amount payable 应付款额
.M`LUb"! amount receivable 应收款额
)SC`6(GW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y#.6d analysis 分析
^S:cNRSW" ancillary risk 附属风险
T\.7f~3 annual account 周年帐目;周年帐目报表;年度决算;年结
{m>~` annual accounting date 年结日期
+KYxw^k}"7 annual allowance 每年免税额;年积金;年度津贴;年津
L)j]~^P$- annual balance 年度余额
j `w;z: G annual disposable income 每年可动用收入
yg.\^C annual estimates 周年预算
6Eij>{v annual fee 年费
z;``g"dSw annual general meeting 周年大会
f45;fT> annual growth rate 年增率;每年增长率
2"B}} annual long-term supplement 长期个案每年补助金
7v.#o4nPK annual pensionable emolument 可供计算退休金的年薪
Jq=X!mTd. annual report 年报
Gl dH SCy Annual Report on the Consumer Price Index 《消费物价指数年报》
V_7Y1GD annual return 周年报表;周年申报表;每年报税表格
7Q<Kha Annual Return Rules 《周年报表规则》
gizmJ:< annual review of consumer prices 每年消费物价回顾
&! 5CwEIF annual roll-forward basis 逐年延展方式
v[p/c.p?i annual salary 年薪
ktkn2Twa/ annual statement 年度报表;年度决算表
zWP.1 aA& 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
?*(r1grHl annuitant 年金受益人
dVjcK/T< annuity 年金
cWX"e6 annuity contract 年金合约
)F=JkG annuity on human life 人寿年金
<yPq;#z(! antecedent debt 先前的债项
,k`YDy|#e ante-dated cheque 倒填日期支票
d;*OO xQV anticipated expenditure 预期开支
oP 6.t-<dU anticipated net profit 预期纯利
>e5q2U anticipated revenue 预期收入
mgJ]@s}9 anti-inflation measure 反通货膨胀措施
F}VS) anti-inflationary stance 反通货膨胀立场
P 'FPe55F apparent deficit 表面赤字
`[g#Mxw apparent financial solvency 表面偿债能力
&m