A:
' te4mY} A share A股;甲类股份
u )cc abatement of tax 减税;减扣免税额
I&^B?"Y ABN AMRO Bank N.V. 荷兰银行
uO8z . above-the-line expenditure 线上项目支出;经常预算支出
DUUQz:?{J above-the-line receipt 线上项目收入;经常预算收入
>0z(+}]3z ABSA Asia Limited 南非联合亚洲有限公司
e~w-v"' absolute change 绝对数值变更
7SO i9JU_ absolute expenditure 实际开支
r)UtS4 7 absolute guideline figure 绝对准则数字
_yw]Cacr\ absolute interest 绝对权益
Ea#wtow|- absolute order of discharge 绝对破产解除令
[LDsn]{ absolute profit margin 绝对利润幅度
2{:bv~*I0F absolute value 实值;绝对值
H g(%gT absolutely vested interest 绝对既得权益
0\*[7!`s absorbed cost 已吸收成本;已分摊成本
sDA&U9; absorption 吸收;分摊;合并
;L (dmx? absorption rate 吸收率;摊配率;分摊率
MwMv[];I ACB Finance Limited 亚洲商业财务有限公司
^}vL ZA acceptable form of reciprocity 合理的互惠条件
~jWG U-m acceptable rate 适当利率;适当汇率
9aky+ acceptance agreement 承兑协议
[+<lm
5t acceptance for honour 参加承兑
f mu `o- acceptor 承兑人;接受人;受票人
FMMQO,BU acceptor for honour 参加承兑人
?UCK accident insurance 意外保险
T<1*R>el Accident Insurance Association of Hong Kong 香港意外保险公会
{,61V;Bpm accident insurance scheme 意外保险计划
[9dW9[Z+! accident year basis 意外年度基准
,$BbJQ5 accommodation 通融;贷款
h8OmO5/H accommodation bill 通融票据;空头票据
qP=4D
9 ] accommodation party 汇票代发人
J%]</J account balance 帐户余额;帐户结余
L6S!?t.{Yv account book 帐簿
vDl6TKXcu account collected in advance 预收款项
`R]B<gp account current book 往来帐簿
QS.t_5<U account of after-acquired property 事后取得的财产报告
"l0z?u account of defaulter 拖欠帐目
X&R,-^ account payable 应付帐款
s3?pv account payee only [A/C payee only] 只可转帐;存入收款人帐户
r/E'#5 Q account receivable 应收帐款
K'z|a{ru.{ account receivable report 应收帐款报表
#Duz|F+% account statement 结单;帐单;会计财务报表
hZ6CiEJB account title 帐户名称;会计科目
#;,dk(URo accountant's report 会计师报告
_
T ;+* Accountant's Report Rules 会计师报告规则
=s3f{0G accounting and auditing procedure 会计与审计程序;会计与核数程序
JtA
tG% Accounting Arrangements 《会计安排》
P?D;BAP2 accounting basis 会计基础
}Jfi"L accounting by Official Receiver 破产管理署署长呈交的帐目
Ch;C\H:X Accounting Circular 《会计通告》
8Ac5K! accounting class 会计类别
9,8}4Y=GVI accounting date 记帐日期;会计结算日期
nHiE$Y accounting for money 款项核算
$}kT)+K Accounting Officer 会计主任
Z#w@ /!"}T accounting period 会计报告期;会计期
0G@sj7)] accounting policy 会计政策;会计方针
h2M>4c accounting practice 会计惯例
zq\YZ:JC accounting principle 会计准则
*UM=EQaYk accounting record 会计记录
Ps=OL\i accounting report 会计报告
B+W 4r9# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cVCylRU" Accounting Society of China 中国会计学会
ON"F
h'? accounting statement 会计报表
i`#5dIb accounting system 会计制度;会计系统
^0"W/ accounting transaction 会计事项;帐务交易
M;s r1C accounting treatment 会计处理
%^1@c f?. accounting year 会计年度
(<y~]ig y accretion 增值;添加
\Eqxmo accrual 应计项目;应累算数目
%C}TdG(C accrual basis 应计制;权责发生制
b|_Pt accrual basis accounting 应计制会计;权责发生制会计
N0`v;4gF$] accrue 应累算;应计
Z1u:OI@( accrued benefit 应累算利益
h,QC#Ak o accrued charges 应计费用
Y [8~M8QX accrued cumulative preference share dividend 应累算的累积优先股股息
:f1Q0klwP accrued expenses 应累算费用
`yiw<9yp2 accrued interest payable 应付利息;应计未付利息
Cbw@:+%J{ accrued interest receivable 应收利息;应计未收利息
aH@GhI^@ accrued right 累算权益
:mOHR&2xR% accruing profit 应累算的利润
G .PzpBA accumulated fiscal reserve 累积财政储备
9em?2'ysa accumulated profit 累积利润;滚存溢利
rmVF88/; accumulated reserve 累积储备
c*iZ6j"iI accumulation of surplus income 累积收益盈余
@0js=3!2 acquired assets 既得资产
19V acquisition 收购;购置;取得
)<Cf,R acquisition cost 购置成本
xz9xt acquisition expenses 购置费用
yMz%s=rh acquisition of 100% interest 收购全部股权
f;";P acquisition of control 取得控制权
2|Of$oMc acquisition of fixed assets 购置固定资产
3eOwy~ acquisition of shell “买壳”
UvwO/A\Gv acquisition price 收购价
Hrz#S o\# act of God 天灾
9/[1a_
r acting partner 执事合伙人
A^\A^$|O6 active market 买卖活跃的市场;交投畅旺的市场;旺市
Ns3k(j16 active partner 积极参与的合伙人
*>b*I4dz active trading 交投活跃
j2\B(PA actual circulation 实际流通
urM=l5Sx actual cost 实际成本
1D@'uApi. actual expenditure 实际开支;实际支出
'x'.[=; actual income 实际入息;实际收入;实际收益
P'wn$WE[n\ actual market 现货市场
(A@~]N,U/ actual price 现货价;实际价格
Rn] `_[)*~ actual profit 实际利润
Na6z1&wS actual quotation 实盘;实际价位;实际报价
<K6:" actual year basis 按实际年度计算
S(bYN[U actuals 实货
RZKdh}B?\ actuarial investigation 精算调查
h%2;B;p] actuarial principle 精算原则
A}./ ;[ actuarial report 精算师报告
f9R~RRz Actuarial Society of Hong Kong 香港精算学会
|ATz<"q> actuarial valuation 精算师估值
WX2:c,%: actuary 精算师
ey icMy`7{ ad referendum agreement 暂定协议;有待覆核的协定
?ks3K-.4 ad valorem duty 从价税;按值征税
#2&DDy)Bf ad valorem duty system 从价税制
M}jF-z ad valorem fee 从价费
RXo!K iQO ad valorem tariff 从价关税
a?63 5*9K additional allowance 额外免税额
fV}: eEo|Y additional amount for unexpired risk 未过期风险的额外款额
}F v:g! additional assessable profit 补加应评税利润
fgzkc"ReK additional assessment 补加评税
UJhmhI additional commitment 额外承担
.TI=3*`G additional commitment vote 额外承担拨款
8oAr<:.= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$>Y2N5 additional dependent parent allowance 供养父母额外免税额
>%x N?% additional provision 额外拨款
fMGL1VN additional stamp duty 附加印花税
nu'r` additional tax 补加税罚款;补加税款
1=R6||8ws Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
CJn{tP adjudged bankrupt 被裁定破产
M|HW$8V3_2 adjudicated bankrupt 裁定破产人
(4;m*'X adjudication fee 裁定费;评定印花税额手续费;评估契据费
C 2$_Ad=s adjudication of bankruptcy 裁定破产;宣告破产
y,D@[*~Xb adjudication of insolvency 裁定无力偿还债务
+0{$J\s adjusted actual 经调整的实数;调整后的实数
Rv-`6eyAA adjusted current assets 经调整的流动资产;调整后的流动资产
O/Q7{5n adjusted figure 经调整的数字;调整后的数额
wNNInS6 adjusted liabilities 经调整的负债;调整后的负债
0[/GEY@ adjusted loss 经调整的亏损;调整后的亏损
R&lJ& SgC 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
UG@9X/l} adjusted profit 经调整的利润;调整后的利润
olHT* mr adjusted surplus 经调整的盈余额;调整后的盈余额
]6:|-x:m adjusted value 经调整的价值;调整后的价值
lfle7; adjustment 调整;修订;理算〔保险〕
Mp%.o}j
adjustment centre 调剂中心
p }p@])}8 adjustment lag 调整过程的时间差距;调整时差
:>y?B!= adjustment mechanism 调整机制
?W6qwm,?L adjustment of loss 亏损调整
nTG @=C# adjustment process 调整过程;调整程序
{Kbb4%P+h adjustment range 调整幅度
@y"/hh_? administered exchange rate 受管制汇率
F_<n8U:Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>#9f{ administration expenses 行政费用
mNc?`G_R administration fee 手续费;行政费
[2WJ];FJ administration in bankruptcy 破产管理
Z%rMX} administration order 遗产管理令
-^R6U~ administrator 管理人;遗产管理人
C'Gj\ administrator of the estate 遗产管理人
[9hslk admission of debt 债项承认书
g?TPRr~$9 admission of proof 接纳债权证明
MXVQ90 advance 放贷款项;垫付款项;预支款项;预付款项
pZVT:qFF advance account 暂支帐目;预付款帐户
6\9
Zc-% advance compensation 预付补偿金
xOKLc!J advance from shareholder 股东垫款
YI877T9> advance pending reimbursement 预支以待日后付还
@pV~Q2% advanced economy 先进经济体系
u!]g^r advancement 预付;预付财产
vZ&{ advances warrant 垫款令
ZmXO3,sf) advancing 贷出
jyLE adverse balance 逆差
E4CyW adverse exchange 逆汇
4lVvs(W? advertisement addressed to shareholders 在报章刊登的致股东通告
\sSt _|+ advice for collection 托收通知书
-@I+IKz advice of drawing 提款通知书;汇票通知书
ApT8;F B advice of payment 付款通知
h?8I`Z)h Advisory Committee [Securities and Futures Commission]
u0o}rA 谘询委员会〔证券及期货事务监察委员会〕
%z9lCTmy Advisory Committee on Diversification 经济多元化谘询委员会
$u ae8h affidavit 誓章;遗产申报誓章
`rWT^E@p5m affidavit of no receipt 述明无收款的誓章
5.IX affiliate 联号;联营公司;附属公司
>TKl`O affiliated company 附属公司;联号;联营公司
vzXfJP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tPQjjoh affordability 负担能力
I`% ]1{ African Development Bank [AfDB] 非洲开发银行
B'AU~#d after-acquired property 事后取得的财产
XABB6J] after-hours dealing 市后交易
SV?^i ` after-tax profit 税后盈利;税后利润;税后溢利
Y&![2o.Q agency agreement 代理协议
=ws iC' agency expenses 代理机构的开支
ZyJ-}[z agency fee 代理费
_l ,_NV&T Agency Law 《代理法》
*wfb~&:} agent 代理人;承销人
Y<ZaW{% agent of company 公司代理人
g"KH~bN agent's fee 代理人费;经纪费
I:l/U-b7h aggregate 总计;总数;总体数字
C6PlO aggregate amount 总款额;总额
5s7C;+ aggregate assets and liabilities 总体资产与负债
8:9/RL\"x aggregate at constant price 按固定价格计算的总体数字
1ZrJ7a7= aggregate demand 总需求
#M)SAe2 aggregate gross position 总持仓量
9%^IMUWA aggregate limit 总限额
;YfKG8(0 aggregate of salaries tax 合计薪俸税
?D\6@G:,#@ aggregate performance 总体表现;总体业绩
q{c/TRp7 aggregate supply 总体供应
,f[`C-\Q% aggregate surplus 总盈余
3*v&6/K aggregate total 整体总额
Gg,&~
jHib aggregate value 总值;合计价值
gP13n!7 aggregated basis 合计基准
'(6
^O= aggregated net chargeable income 合计应课税入息实额
>V,i7v*? aggregation 合并计算;合计;总和
SjmWlf, aggregation of incomes of husband and wife 夫妇入息合并计算
2[V9`r8* aggregation of property 财产的总和
qQ{i2D%)?f agio 差价;贴水
5McOSy 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》
U65a_dakk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*"HA=-Z; 《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》
> &V Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[YTOrN 《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》
N!Q~?/!d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g[%iVZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!vY5X2?tr, agreement for a settlement 授产协议
`Lr I^9Z agreement for assignment 转让协议
myvn@OsEw agreement for sale 售卖协议;买卖协议
32S5Ai@Cd" agreement for sale and purchase 买卖协议
&*\-4)Tf agreement for the payment of interest 支付利息协议
'CfM'f3uu agreement for the repayment of money 还款协议
e.>>al agreement of reinsurance 再保险协议
Py!
F Agricultural Bank of China 中国农业银行
gm1 7VrC air passenger departure tax 飞机乘客离境税
N
t-8[J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!l7D1i~ airport tax 机场税
%&81xAt alcohol duty 酒精税
8Buus alienation 让与;让渡;转让
`,7;2ZG~O alimony 生活费;赡养费
D=!T,p= All Ordinaries Index [AOI] 所有普通股指数
D| gI3i all risks 全险;综合险
g,O3\jjQ All Sales Record for Stock Market 《股票市场成交报告》
jTh^#Q Allied Capital Resources Limited 新联财务有限公司
g.:b\JE ` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C]f` allocation letter 拨款信件
|'SgGg=E allocation of fund 分配款项;预留款项
b]oPx8*' allocation of profit 利润分配;溢利分配
`at>X&Ce, allocation warrant 拨款令
,UA-Pq3} allotment 分配;配股
@&F\ M} allotment notice 股份配售通知;配股通知
T!ik"YZ@i allotment of shares 股份分配
'VQ
mK# allowable 可获宽免;免税的
0{k*SCN# allowable business loss 可扣除的营业亏损
4f-I,)qCBk allowable expenses 可扣税的支出
OBp&64 allowance 免税额;津贴;备抵;准备金
*S?vw'n allowance for debts 债项的免税额
!C>'a: allowance for depreciation by wear and tear 耗损折旧免税额
>&-"
X# : allowance for funeral expenses 殡殓费的免税额
Cu,#w3JR allowance for inflation 为通货膨胀而预留的款项;通胀准备金
2+'4 m#@) allowance for repairs and outgoings 修葺及支出方面的免税额
>$/PfyY7@# allowance to debtor 给债务人的津贴
|WUm;o4E`U alteration of capital 资本更改
q)F@f / alternate trustee 候补受托人
xU(yc}vw, amalgamation 合并
^;DbIo\6H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=JM !`[ ambit of charges 征税范围;收费范围
(\A~SKEX amended valuation 经修订的估值
iqAME%m American Commodities Exchange 美国商品交易所
>=VtL4K^ American Express Bank Limited 美国运通银行
VYAz0H1-_ American Stock Exchange 美国证券交易所
QZO9CLX 8k amortization 摊销
92pl#Igt amount due from banks 存放银行同业的款项
qCUn.
mI amount due from banks abroad 存放海外银行同业的款项
vbMt}bM(GD amount due from holding companies 控股公司欠款
rd0[(- amount due from local banks 存放本港银行同业的款项
t)n}S;iD amount due to banks 银行同业的存款
[Fo"MeH?R amount due to banks abroad 海外银行同业的存款
5a^b{=#Y amount due to holding companies 控股公司存款
w"/RI#7. amount due to local banks 本港银行同业的存款
24L
=v amount due to outport banks 外埠银行同业的存款
kfQi}D'a amount for note issue 发行纸币的款额
x/]]~@: amount of bond 担保契据的款额
](tv`1A,Wd amount of consideration 代价款额
ecqL;_{o amount of contribution 供款数额
1^R:[L4R` amount of indebtedness 负债款额
{T(z@0Xu amount of principal of the loan 贷款本金额
0%OV3` amount of rates chargeable 应征差饷数额
vN8Xq+ amount of share capital 股本额
okSCM#&:[2 amount of sums assured 承保款额
a?gziCmS?C amount of variation 变动幅度
jC3)^E@:" amount of vote 拨款数额
8r-'m%l amount payable 应付款额
<}z,!w8 amount receivable 应收款额
,EuJ0]2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.`5BgX7W analysis 分析
4.o[:5' ancillary risk 附属风险
#CcWsI>+w> annual account 周年帐目;周年帐目报表;年度决算;年结
o0`|r+E\ annual accounting date 年结日期
k,M%"FLQ annual allowance 每年免税额;年积金;年度津贴;年津
|j>fsk~ annual balance 年度余额
Xx;4 annual disposable income 每年可动用收入
'du{ky annual estimates 周年预算
U%zZw) annual fee 年费
oHvVZ annual general meeting 周年大会
NUjo5.7 annual growth rate 年增率;每年增长率
\Bg?QhA_D annual long-term supplement 长期个案每年补助金
`xm4?6 annual pensionable emolument 可供计算退休金的年薪
`GQ'yv annual report 年报
Q4!6|%n8v Annual Report on the Consumer Price Index 《消费物价指数年报》
vb1Gz]~)> annual return 周年报表;周年申报表;每年报税表格
*j/[5J0'M Annual Return Rules 《周年报表规则》
%Tvy|L
, annual review of consumer prices 每年消费物价回顾
ye^l~ annual roll-forward basis 逐年延展方式
j+-+<h/( annual salary 年薪
0oU;Cmw. annual statement 年度报表;年度决算表
LI/;`Y= 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
gZ&' J\ annuitant 年金受益人
C?47v4n-' annuity 年金
,^d!K(xb annuity contract 年金合约
yG%<LP2p@f annuity on human life 人寿年金
W%.ou\GN^t antecedent debt 先前的债项
%@4/W N ante-dated cheque 倒填日期支票
MRZ/%OZ. anticipated expenditure 预期开支
mok%TK anticipated net profit 预期纯利
U%)m
[zAw anticipated revenue 预期收入
*
U#@M3g. anti-inflation measure 反通货膨胀措施
FaVeP%v anti-inflationary stance 反通货膨胀立场
g XThdNU4G apparent deficit 表面赤字
o;\c$|TNU apparent financial solvency 表面偿债能力
2ij/! apparent partner 表面合伙人
DTi\ 4&41 application for personal assessment 个人入息课税申请书
hJIF!eoI application of fund 资金应用
.dStV6 application to release as liquidator and to destruct the books of accounts and documents
X1GpLy)p 申请免除清盘人职务及毁灭帐簿与文件
++ZtL\h{7 appointed actuary 委任精算师
@cT= t0* appointed auditor 委任核数师;委任审计师
zbM*/:Y appointed trustee 委任的受托人
BMlu>, appointer 委任人
Pcox~U/j apportioned pro rata 按比例分摊
NIasce e apportionment 分配;分摊
fNllF,8} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.)Af&+KT apportionment formula 分摊方程式
g-cC&)0Q apportionment of estate duty 遗产税的分摊
irRe} appraisal 估价;评估
`x'vF# appreciable growth 可观增长
IQ3]fLb appreciable impact 显着影响
$k=5nJ appreciable increase 可观增长
IX]K"hT appreciation 增值;升值
+CF"Bm8@ appreciation against other currencies 相对其他货币升值
-'jPue2\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:lGH31GG appreciation tax 增值税
2-#:Y
appropriation 拨款;拨用;拨付
<Z6tRf;B appropriation account 拨款帐目
Pu-/*Fx Appropriation Bill 拨款法案
Er]lObfQo appropriation-in-aid system 补助拨款办法
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f d approved assets 核准资产
?*ni5\y5o approved basket stock 认可一篮子证券
'dFhZ08u} approved budget 核准预算
S7_^E approved charitable donation 认可慈善捐款
^3:y<{J approved charitable institution 认可慈善机构
5f'<0D;K approved currency 核准货币;认可货币
C1YG=! approved estimates 核准预算
yk<$XNc approved estimates of expenditure 核准开支预算
PiTe/ approved overseas insurer 核准海外保险人
_o-lNt+ approved overseas trust company 核准海外信托公司
:a#pzEK approved pooled investment fund 核准汇集投资基金
u|'}a3 approved provident fund scheme 认可公积金计划
Bt\z0*t=s approved provision 核准拨款
i8Y$cac! approved redeemable share 核准可赎回股份
^& R
H]q approved regional stock 认可地区性证券
"BAH=ul5E approved retirement scheme 认可退休金计划
V7qc9Gd@I approved subordinated loan 核准附属贷款
QxjX:O arbitrage 套戥;套汇;套利
nR()ei^X arbitrageur 套戥者;套汇者
[=xJh?*P arbitrary amount 临时款项
on=I*?+R arrangement 措施;安排;协定
01P ~K|s arrears 欠款
AHA4{Zu[ arrears of pay 欠付薪酬
M zbs#v0 arrears of revenue 逾期未收税款;逾期未收的帐项
&D[pX|! articles of association 组织章程;组织细则;组织章程细则
ZJ7<!?6 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
xQetAYP` ascertainment of profit 确定利润
|8s)kQ4$ "Asia Clear" “亚洲结算系统”
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