A:
GVd48 * A share A股;甲类股份
+nZRi3yu= abatement of tax 减税;减扣免税额
LxJ6M/". ABN AMRO Bank N.V. 荷兰银行
Ff"gadRXd above-the-line expenditure 线上项目支出;经常预算支出
i(HByI above-the-line receipt 线上项目收入;经常预算收入
h(xP_Svj> ABSA Asia Limited 南非联合亚洲有限公司
[@{0o+.]'H absolute change 绝对数值变更
oEzDMImJ5 absolute expenditure 实际开支
e ^e$mtI absolute guideline figure 绝对准则数字
MV+i{] absolute interest 绝对权益
}++5_Z_ absolute order of discharge 绝对破产解除令
h8^i\j absolute profit margin 绝对利润幅度
d,'!.#e absolute value 实值;绝对值
]1fZupM^6 absolutely vested interest 绝对既得权益
"D> ]ES%5 absorbed cost 已吸收成本;已分摊成本
ValS8V*N1 absorption 吸收;分摊;合并
pbB2wt absorption rate 吸收率;摊配率;分摊率
\~"#ld(x7 ACB Finance Limited 亚洲商业财务有限公司
:d'65KMi acceptable form of reciprocity 合理的互惠条件
[}""@? acceptable rate 适当利率;适当汇率
,5-Zb3\ acceptance agreement 承兑协议
?ow'^X- acceptance for honour 参加承兑
;; LuU<,$ acceptor 承兑人;接受人;受票人
aIGn9:\ acceptor for honour 参加承兑人
_J"mR]I+ accident insurance 意外保险
&?a.mh/8[[ Accident Insurance Association of Hong Kong 香港意外保险公会
QjukK6#W accident insurance scheme 意外保险计划
(Nz]h:}r accident year basis 意外年度基准
R "E<8w accommodation 通融;贷款
sQk|I x accommodation bill 通融票据;空头票据
yMIT( accommodation party 汇票代发人
=Nl5{qYz^& account balance 帐户余额;帐户结余
kEK[\f VE account book 帐簿
."JzDs account collected in advance 预收款项
:|XCnK0 account current book 往来帐簿
`*9EKj account of after-acquired property 事后取得的财产报告
8[\79| account of defaulter 拖欠帐目
,OBQv.D3>a account payable 应付帐款
t*z'c account payee only [A/C payee only] 只可转帐;存入收款人帐户
5u pShtC account receivable 应收帐款
4%bTj,H# account receivable report 应收帐款报表
I#l;~a<9z account statement 结单;帐单;会计财务报表
>_#)3K1y8 account title 帐户名称;会计科目
g.*&BXZi accountant's report 会计师报告
{a4xF2 Accountant's Report Rules 会计师报告规则
Pe,;MP\2 accounting and auditing procedure 会计与审计程序;会计与核数程序
#1l7FT?q Accounting Arrangements 《会计安排》
5 LMj!)3 accounting basis 会计基础
!V(`ZH accounting by Official Receiver 破产管理署署长呈交的帐目
oYq,u@oM Accounting Circular 《会计通告》
sQ(1/"gb accounting class 会计类别
lS{4dvr?w accounting date 记帐日期;会计结算日期
lV7IHX1P accounting for money 款项核算
-c$z 2Q) Accounting Officer 会计主任
92(~'5Qr accounting period 会计报告期;会计期
FrR9{YTA. accounting policy 会计政策;会计方针
j7sU0"7^ accounting practice 会计惯例
OPJgIU% accounting principle 会计准则
C5B=NAc accounting record 会计记录
Dh8(HiXf: accounting report 会计报告
_SF!T6A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
XWF7#xM Accounting Society of China 中国会计学会
Rkr^Z?/GH accounting statement 会计报表
1nXqi)&?; accounting system 会计制度;会计系统
{_ 6t4h} accounting transaction 会计事项;帐务交易
=dn1} accounting treatment 会计处理
c9|a$^I6 accounting year 会计年度
r03I*b accretion 增值;添加
ho|8U accrual 应计项目;应累算数目
'^lUL) R accrual basis 应计制;权责发生制
`wV|q~ accrual basis accounting 应计制会计;权责发生制会计
+QupM accrue 应累算;应计
z6}Pj>1 accrued benefit 应累算利益
Uf[T _ accrued charges 应计费用
F(G<*lA accrued cumulative preference share dividend 应累算的累积优先股股息
3#<'[TF00t accrued expenses 应累算费用
y"Ihr5S\ accrued interest payable 应付利息;应计未付利息
9C1b^^Kb accrued interest receivable 应收利息;应计未收利息
*?b@>_1K accrued right 累算权益
"0<Sd?Sz accruing profit 应累算的利润
iiehrK&T! accumulated fiscal reserve 累积财政储备
DrV0V
.t, accumulated profit 累积利润;滚存溢利
|?|K\UF(Y accumulated reserve 累积储备
6#?NL]A accumulation of surplus income 累积收益盈余
!Pe1o-O acquired assets 既得资产
g(aNyn acquisition 收购;购置;取得
-}AE\qXs/ acquisition cost 购置成本
)1BiEK`v acquisition expenses 购置费用
>EeAPO4 acquisition of 100% interest 收购全部股权
$Gd5wmb! acquisition of control 取得控制权
iZu:uMoc acquisition of fixed assets 购置固定资产
lSs^A@s acquisition of shell “买壳”
aC}vJ93i acquisition price 收购价
xtu]F act of God 天灾
n1JC?+ acting partner 执事合伙人
UJ9q-r active market 买卖活跃的市场;交投畅旺的市场;旺市
$KH@,;Xz active partner 积极参与的合伙人
wC(XRqlE active trading 交投活跃
0JrK/Ma3 actual circulation 实际流通
AAdD\%JZ actual cost 实际成本
_p$"NNFN actual expenditure 实际开支;实际支出
HcDyD0;L. actual income 实际入息;实际收入;实际收益
t0I>5#*WU actual market 现货市场
lxCX-a`@p actual price 现货价;实际价格
zv|M*Wu actual profit 实际利润
b3P9Yoj- actual quotation 实盘;实际价位;实际报价
GW:\l~ d actual year basis 按实际年度计算
8_+vb#M actuals 实货
@>gD1Q7v b actuarial investigation 精算调查
#Ul4&QVeg actuarial principle 精算原则
*+NZQjl' actuarial report 精算师报告
Qh
1q Actuarial Society of Hong Kong 香港精算学会
=05iW actuarial valuation 精算师估值
w64.R4e actuary 精算师
A/hpYa ad referendum agreement 暂定协议;有待覆核的协定
u% r!?-z ad valorem duty 从价税;按值征税
nh?9R& ad valorem duty system 从价税制
4*YOFU}l ad valorem fee 从价费
L;4[ k;5 ad valorem tariff 从价关税
@\S]]oLn additional allowance 额外免税额
@yCW8] additional amount for unexpired risk 未过期风险的额外款额
P7cge additional assessable profit 补加应评税利润
;!^ +N additional assessment 补加评税
./';P<) additional commitment 额外承担
(v|ixa additional commitment vote 额外承担拨款
p"g1V7B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D8q3TyCj% additional dependent parent allowance 供养父母额外免税额
Rd .U;> additional provision 额外拨款
?' TA!MR additional stamp duty 附加印花税
XTIu(f|d_; additional tax 补加税罚款;补加税款
JgxE|#*7U Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
L,yA<yrC adjudged bankrupt 被裁定破产
'E@2I9Kj adjudicated bankrupt 裁定破产人
@*bvMEE adjudication fee 裁定费;评定印花税额手续费;评估契据费
Zm`'MsgFr adjudication of bankruptcy 裁定破产;宣告破产
:QxL 9&" adjudication of insolvency 裁定无力偿还债务
+p8qsT#7 adjusted actual 经调整的实数;调整后的实数
T-hU+(+hg adjusted current assets 经调整的流动资产;调整后的流动资产
9*7Hoi4Ji adjusted figure 经调整的数字;调整后的数额
[0d-CEp[ adjusted liabilities 经调整的负债;调整后的负债
H-;&xzAI adjusted loss 经调整的亏损;调整后的亏损
v&k>0lV,^ 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
l7!U),x%/U adjusted profit 经调整的利润;调整后的利润
Xs{:[vRW adjusted surplus 经调整的盈余额;调整后的盈余额
=W;t@"6>2 adjusted value 经调整的价值;调整后的价值
TEH*@~P" adjustment 调整;修订;理算〔保险〕
N)9pz?*V adjustment centre 调剂中心
%"1`
NT adjustment lag 调整过程的时间差距;调整时差
L`<T'3G adjustment mechanism 调整机制
`wP/Zp{Hy adjustment of loss 亏损调整
<Gb nPG? adjustment process 调整过程;调整程序
W?SP .-I adjustment range 调整幅度
HVtr,jg administered exchange rate 受管制汇率
R-=_z6< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E1$Hu{ administration expenses 行政费用
5xG|35Pj administration fee 手续费;行政费
M"k3zK, administration in bankruptcy 破产管理
D{Hh#x8Y administration order 遗产管理令
^zBjG/'7 administrator 管理人;遗产管理人
bEVO<x+ administrator of the estate 遗产管理人
'*o7_Ez-{ admission of debt 债项承认书
.Z(S4wV admission of proof 接纳债权证明
stf,<W advance 放贷款项;垫付款项;预支款项;预付款项
+a7EsR advance account 暂支帐目;预付款帐户
U:s}/to advance compensation 预付补偿金
D[?k ,* advance from shareholder 股东垫款
Vy?R/
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ccHLL6F{ advanced economy 先进经济体系
H1aV}KD advancement 预付;预付财产
?Zc/upd:$N advances warrant 垫款令
fW_}!`: advancing 贷出
d~togTs1 adverse balance 逆差
yYxeNE" adverse exchange 逆汇
5`1(} advertisement addressed to shareholders 在报章刊登的致股东通告
*/0vJz%<.M advice for collection 托收通知书
Verbmeg&n advice of drawing 提款通知书;汇票通知书
GnSgO-$" advice of payment 付款通知
{ r<(t# Advisory Committee [Securities and Futures Commission]
W\ 1bE(AwZ 谘询委员会〔证券及期货事务监察委员会〕
o<C]+Nt,@ Advisory Committee on Diversification 经济多元化谘询委员会
|_hioMVz affidavit 誓章;遗产申报誓章
~ LJ>WA affidavit of no receipt 述明无收款的誓章
o(Ua",| affiliate 联号;联营公司;附属公司
.}L-c>o"o affiliated company 附属公司;联号;联营公司
&cv@Kihq( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0U>t>&," affordability 负担能力
*` @XKK African Development Bank [AfDB] 非洲开发银行
%a)0?U after-acquired property 事后取得的财产
aTL8l.c2 after-hours dealing 市后交易
CjC'"+[w after-tax profit 税后盈利;税后利润;税后溢利
p=mCK@ agency agreement 代理协议
v!pj v% agency expenses 代理机构的开支
l|R<F;| agency fee 代理费
N$=(1`zM= Agency Law 《代理法》
;~'cITL agent 代理人;承销人
7G<KrKal agent of company 公司代理人
I]uOMWZs agent's fee 代理人费;经纪费
(<d&BV- " aggregate 总计;总数;总体数字
'S%} ?#J aggregate amount 总款额;总额
[*Aqy76Qa aggregate assets and liabilities 总体资产与负债
}skRlC aggregate at constant price 按固定价格计算的总体数字
m>Yo9/XpZ aggregate demand 总需求
7dM6;`V^ aggregate gross position 总持仓量
&;~2sEo, aggregate limit 总限额
X]&;8 aggregate of salaries tax 合计薪俸税
RTPq8S" aggregate performance 总体表现;总体业绩
Ef,7zKG aggregate supply 总体供应
q 2_N90u aggregate surplus 总盈余
uFm(R/V aggregate total 整体总额
QoT3;<r} aggregate value 总值;合计价值
~RZJ/%6F aggregated basis 合计基准
8xD<A| aggregated net chargeable income 合计应课税入息实额
4."o.:8x aggregation 合并计算;合计;总和
uI[-P}bSc& aggregation of incomes of husband and wife 夫妇入息合并计算
}rj C_q aggregation of property 财产的总和
#x4h_K
Y agio 差价;贴水
?[hy|r6$ 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》
20Cie
q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(T%F!2i([U 《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》
~7,2N.vO2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
azR;*j8Q' 《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》
QKUBh-QFK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6h0U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9rpg1 0/T agreement for a settlement 授产协议
He0N agreement for assignment 转让协议
`\RX~ $^ agreement for sale 售卖协议;买卖协议
nyl8=F:V agreement for sale and purchase 买卖协议
3gPD(r1g agreement for the payment of interest 支付利息协议
$p}~,Kp/ agreement for the repayment of money 还款协议
$$bTd3N+ agreement of reinsurance 再保险协议
XL. CJ5y> Agricultural Bank of China 中国农业银行
Z}'F"}QI air passenger departure tax 飞机乘客离境税
1{hoO<CJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
90y9~.v airport tax 机场税
z
1#0 alcohol duty 酒精税
@qO8Jg"Q alienation 让与;让渡;转让
#pDGaqeX alimony 生活费;赡养费
n}9Msen All Ordinaries Index [AOI] 所有普通股指数
gvTOCF all risks 全险;综合险
!CVBG*E^l All Sales Record for Stock Market 《股票市场成交报告》
D_
Bx>G9 Allied Capital Resources Limited 新联财务有限公司
O%fp;Y{` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|$SvD2^ allocation letter 拨款信件
8}pcanPg allocation of fund 分配款项;预留款项
?5r2j3mqgv allocation of profit 利润分配;溢利分配
C<wj?!v,F[ allocation warrant 拨款令
\:q e3Q allotment 分配;配股
JXSqtk= allotment notice 股份配售通知;配股通知
)v!lP pe8 allotment of shares 股份分配
zV_-rf allowable 可获宽免;免税的
QNa}M{5>h allowable business loss 可扣除的营业亏损
Ip7FD9
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;}>g1&q allowance 免税额;津贴;备抵;准备金
{!{7zM%u0C allowance for debts 债项的免税额
f,`}hFD allowance for depreciation by wear and tear 耗损折旧免税额
bWQORjnd8 allowance for funeral expenses 殡殓费的免税额
|qy"%W@ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
m`yn9(1Y[ allowance for repairs and outgoings 修葺及支出方面的免税额
5|~r{w)9 allowance to debtor 给债务人的津贴
CyK$XDHa alteration of capital 资本更改
w
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Cj4` alternate trustee 候补受托人
fN"oa>X amalgamation 合并
A9qO2kq7_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y)4Nydq ambit of charges 征税范围;收费范围
ELgae1 amended valuation 经修订的估值
*a4b`HRT American Commodities Exchange 美国商品交易所
?N!j.E4= American Express Bank Limited 美国运通银行
}N#>q.M American Stock Exchange 美国证券交易所
_iboTcUF amortization 摊销
LA=>g/+i.X amount due from banks 存放银行同业的款项
|IcxegE amount due from banks abroad 存放海外银行同业的款项
{Y*]Qc amount due from holding companies 控股公司欠款
d*\C^:Z amount due from local banks 存放本港银行同业的款项
&TkbnDuYd~ amount due to banks 银行同业的存款
<v7KE*# amount due to banks abroad 海外银行同业的存款
q@MjeGs% amount due to holding companies 控股公司存款
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_D3Xp< amount due to local banks 本港银行同业的存款
4QKE{0NE amount due to outport banks 外埠银行同业的存款
,m?UFRi amount for note issue 发行纸币的款额
?_Dnfa_ amount of bond 担保契据的款额
#G!Adj+p5 amount of consideration 代价款额
'MdE} amount of contribution 供款数额
y~A7pzBZ= amount of indebtedness 负债款额
l-^XW?CfL amount of principal of the loan 贷款本金额
H;t8(-F@' amount of rates chargeable 应征差饷数额
't]EkH]BC amount of share capital 股本额
d a?th amount of sums assured 承保款额
o4[2`mT amount of variation 变动幅度
18/@:u{ amount of vote 拨款数额
M(h H#_$ amount payable 应付款额
;\*Od?1 amount receivable 应收款额
,@>rubUz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f`9rTc analysis 分析
-SY:qG3? ancillary risk 附属风险
|nH0~P#! annual account 周年帐目;周年帐目报表;年度决算;年结
rIFC#Jd/ annual accounting date 年结日期
}AsF\W+5 annual allowance 每年免税额;年积金;年度津贴;年津
@`y?\fWh annual balance 年度余额
gJGBD9wC annual disposable income 每年可动用收入
nog\,NT annual estimates 周年预算
i{FC1tVeL_ annual fee 年费
9hs{uxwuEE annual general meeting 周年大会
UWWD8~: annual growth rate 年增率;每年增长率
!VJa$>, annual long-term supplement 长期个案每年补助金
x"wM_hl5L annual pensionable emolument 可供计算退休金的年薪
\lbiz4^> annual report 年报
\IZ4( Z Annual Report on the Consumer Price Index 《消费物价指数年报》
Tvx8l
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vYt:}$AE Annual Return Rules 《周年报表规则》
9c;lTl^4; annual review of consumer prices 每年消费物价回顾
~Yz/t annual roll-forward basis 逐年延展方式
NdSxWrD`m annual salary 年薪
'5,,XhP annual statement 年度报表;年度决算表
{kRC!} 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
e"adkV annuitant 年金受益人
Z8dN0AqZ annuity 年金
]>4Qs annuity contract 年金合约
(Nlm4*{h annuity on human life 人寿年金
!zkEh9G antecedent debt 先前的债项
F+$@3[Q`N ante-dated cheque 倒填日期支票
@[b:([ anticipated expenditure 预期开支
ty< tv|p anticipated net profit 预期纯利
lPN< rgg anticipated revenue 预期收入
T17LYHIT anti-inflation measure 反通货膨胀措施
6-X?uaY)os anti-inflationary stance 反通货膨胀立场
hYZ:" x apparent deficit 表面赤字
:kx#];2i apparent financial solvency 表面偿债能力
4b(irDT3F apparent partner 表面合伙人
4p.{G%h application for personal assessment 个人入息课税申请书
zT-"kK application of fund 资金应用
Okg8Ve2 application to release as liquidator and to destruct the books of accounts and documents
Y6Qb_X: 申请免除清盘人职务及毁灭帐簿与文件
,sJfMY appointed actuary 委任精算师
S w(
H] appointed auditor 委任核数师;委任审计师
Rw{v"n appointed trustee 委任的受托人
!BikF4Y1L& appointer 委任人
?.A/E?Oc apportioned pro rata 按比例分摊
'MQGR@* apportionment 分配;分摊
GK+\-U)v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-Us% g apportionment formula 分摊方程式
}~CZqIP apportionment of estate duty 遗产税的分摊
x0;}b-f appraisal 估价;评估
T\s#-f[x appreciable growth 可观增长
;yER
V appreciable impact 显着影响
^-;Z8M appreciable increase 可观增长
}7z+ appreciation 增值;升值
$)7f%II appreciation against other currencies 相对其他货币升值
z+D,:!yF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5'-9?-S" appreciation tax 增值税
I2lZ>3X{ appropriation 拨款;拨用;拨付
P~ZV:Of appropriation account 拨款帐目
~ kJpB t7M Appropriation Bill 拨款法案
wXZY5-h4 appropriation-in-aid system 补助拨款办法
RMt vEa approved assets 核准资产
_vLT!y approved basket stock 认可一篮子证券
WI!z92qq[ approved budget 核准预算
[k=9 +0p approved charitable donation 认可慈善捐款
}Z?[Ut approved charitable institution 认可慈善机构
(l_de)N7 approved currency 核准货币;认可货币
[}>6n72gNh approved estimates 核准预算
VdOd:w approved estimates of expenditure 核准开支预算
<r`Jn49 approved overseas insurer 核准海外保险人
>~>[}d;glw approved overseas trust company 核准海外信托公司
jTgh+j]AP approved pooled investment fund 核准汇集投资基金
;<@O^_+ approved provident fund scheme 认可公积金计划
X$&Sw3c approved provision 核准拨款
*B<I> <'G approved redeemable share 核准可赎回股份
~+nSI-L approved regional stock 认可地区性证券
*3
8Y;{ 4 approved retirement scheme 认可退休金计划
|#jm=rT0y approved subordinated loan 核准附属贷款
a4.:
i arbitrage 套戥;套汇;套利
[=1?CD arbitrageur 套戥者;套汇者
Msu2OF *x arbitrary amount 临时款项
+&zC