A:
r]}6iF. A share A股;甲类股份
rVhfj~Ts abatement of tax 减税;减扣免税额
g_PP9S_? ABN AMRO Bank N.V. 荷兰银行
o
S{hv:)> above-the-line expenditure 线上项目支出;经常预算支出
vp&. above-the-line receipt 线上项目收入;经常预算收入
5KbPpKpd ABSA Asia Limited 南非联合亚洲有限公司
i\Yd_ absolute change 绝对数值变更
%q r,Ssa/ absolute expenditure 实际开支
5mVO9Qj absolute guideline figure 绝对准则数字
YG?4DF absolute interest 绝对权益
M-;MwLx absolute order of discharge 绝对破产解除令
Xa-TNnws? absolute profit margin 绝对利润幅度
u1kCvi#N absolute value 实值;绝对值
*Q2 oc:6 absolutely vested interest 绝对既得权益
_UP 9b@Z" absorbed cost 已吸收成本;已分摊成本
/Xc9}~t6 absorption 吸收;分摊;合并
1fJ~Wp @1 absorption rate 吸收率;摊配率;分摊率
a{^2c! ACB Finance Limited 亚洲商业财务有限公司
[ Ous|a[)o acceptable form of reciprocity 合理的互惠条件
[[w-~hHH - acceptable rate 适当利率;适当汇率
Ymnh%wS acceptance agreement 承兑协议
Qru&lAYc< acceptance for honour 参加承兑
3XUVUd~ acceptor 承兑人;接受人;受票人
Xsn M} acceptor for honour 参加承兑人
sJQ~:p0e accident insurance 意外保险
UZ<.R"aK Accident Insurance Association of Hong Kong 香港意外保险公会
C_;nlG6 accident insurance scheme 意外保险计划
VNz?e&> accident year basis 意外年度基准
_ZJQE>]nWu accommodation 通融;贷款
Nz"K`C>/ accommodation bill 通融票据;空头票据
%c$|.TkX accommodation party 汇票代发人
OP= oSfa account balance 帐户余额;帐户结余
P1L+Vnfu account book 帐簿
D@5h$m5 account collected in advance 预收款项
Uv?^qe0= account current book 往来帐簿
~T9QpL1OJ account of after-acquired property 事后取得的财产报告
YVHf-uP account of defaulter 拖欠帐目
K)1Lg?j account payable 应付帐款
^v5]Aq~X account payee only [A/C payee only] 只可转帐;存入收款人帐户
ON{a'H account receivable 应收帐款
q b=%W account receivable report 应收帐款报表
?&qQOM~b-\ account statement 结单;帐单;会计财务报表
9%R"(X) account title 帐户名称;会计科目
nT~XctwF accountant's report 会计师报告
MdEds|D Accountant's Report Rules 会计师报告规则
K}n.k[Do accounting and auditing procedure 会计与审计程序;会计与核数程序
~[aV\r? Accounting Arrangements 《会计安排》
U7fNA7#x" accounting basis 会计基础
li{<F{7 accounting by Official Receiver 破产管理署署长呈交的帐目
'9qyf<MlY Accounting Circular 《会计通告》
Vnb@5W2\ accounting class 会计类别
e&A3=a~\s accounting date 记帐日期;会计结算日期
-=lL{oB1 accounting for money 款项核算
7On.y* Accounting Officer 会计主任
lHliMBSc accounting period 会计报告期;会计期
Bn.R,B0PL accounting policy 会计政策;会计方针
E@Ewx;P5 accounting practice 会计惯例
!z:j-gT3 accounting principle 会计准则
B4zuWCE@ accounting record 会计记录
5KTFf6Uq accounting report 会计报告
#5^OO ou| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fQ.S ,lMe Accounting Society of China 中国会计学会
7N5M=f.DS( accounting statement 会计报表
2cS94h accounting system 会计制度;会计系统
TZn5s~t accounting transaction 会计事项;帐务交易
G&Yo2aADR accounting treatment 会计处理
HsRoiqo accounting year 会计年度
mICx9oz] accretion 增值;添加
DP *$@5 accrual 应计项目;应累算数目
]A\qI>, accrual basis 应计制;权责发生制
{w,^Z[< accrual basis accounting 应计制会计;权责发生制会计
a>6M{C@pd accrue 应累算;应计
Mx# P
>. accrued benefit 应累算利益
n Jz* }= accrued charges 应计费用
uHZjpMoM accrued cumulative preference share dividend 应累算的累积优先股股息
~U ]%>Zf accrued expenses 应累算费用
(Xzq(QV accrued interest payable 应付利息;应计未付利息
Gw6Odj accrued interest receivable 应收利息;应计未收利息
QiqRx accrued right 累算权益
5>H&0> \ accruing profit 应累算的利润
:: GW accumulated fiscal reserve 累积财政储备
-IDhK}C&T accumulated profit 累积利润;滚存溢利
c8_,S[W accumulated reserve 累积储备
)Fqtb;W= accumulation of surplus income 累积收益盈余
@QYCoEU8J acquired assets 既得资产
P3a]*> ., acquisition 收购;购置;取得
z)eNM}cF acquisition cost 购置成本
%3=T7j acquisition expenses 购置费用
u^2/:L acquisition of 100% interest 收购全部股权
:.{d,)G acquisition of control 取得控制权
@.dM1DN) acquisition of fixed assets 购置固定资产
}lq$Fi/ acquisition of shell “买壳”
WhFE{-!gX acquisition price 收购价
OzH\YN act of God 天灾
31]Vo;D acting partner 执事合伙人
3UQBIrQ active market 买卖活跃的市场;交投畅旺的市场;旺市
l Ny<E!0 active partner 积极参与的合伙人
n c.P active trading 交投活跃
xvWP^Qkb actual circulation 实际流通
,WoB)V.{( actual cost 实际成本
"79b> actual expenditure 实际开支;实际支出
}`2+`w%uZ actual income 实际入息;实际收入;实际收益
az}zoFl actual market 现货市场
?<OyJ|;V actual price 现货价;实际价格
rc`I l{~k actual profit 实际利润
!0Ak)Q]e' actual quotation 实盘;实际价位;实际报价
a_D K"8I actual year basis 按实际年度计算
`sv]/8RN actuals 实货
ZXbq5p_ actuarial investigation 精算调查
b+dmJ]c actuarial principle 精算原则
HR actuarial report 精算师报告
?H{?jJj$H Actuarial Society of Hong Kong 香港精算学会
ds2xl7jg actuarial valuation 精算师估值
gxVJH'[V5 actuary 精算师
e9CvdR ad referendum agreement 暂定协议;有待覆核的协定
qr*e9Uk^ ad valorem duty 从价税;按值征税
HuxvIg ad valorem duty system 从价税制
'I[xZu/8yg ad valorem fee 从价费
F"tM?V.| ad valorem tariff 从价关税
-l"8L;` additional allowance 额外免税额
.Rb4zLYL*w additional amount for unexpired risk 未过期风险的额外款额
AO7X-, additional assessable profit 补加应评税利润
7 lq$PsC additional assessment 补加评税
J|z ' <W additional commitment 额外承担
x;4m@)Mu additional commitment vote 额外承担拨款
g ZES}]N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xKT;1(Mk additional dependent parent allowance 供养父母额外免税额
ILHn~d IC additional provision 额外拨款
g,RhUt9 additional stamp duty 附加印花税
;>]dwsA*P additional tax 补加税罚款;补加税款
Z]OX6G Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
0h('@Hb.K# adjudged bankrupt 被裁定破产
4i29nq^n adjudicated bankrupt 裁定破产人
y7z ,I adjudication fee 裁定费;评定印花税额手续费;评估契据费
LG?b]'# adjudication of bankruptcy 裁定破产;宣告破产
bvJ*REPL? adjudication of insolvency 裁定无力偿还债务
+xr;X 9 adjusted actual 经调整的实数;调整后的实数
1aUu:#c adjusted current assets 经调整的流动资产;调整后的流动资产
#yCnM]cEn adjusted figure 经调整的数字;调整后的数额
a^&RV5o adjusted liabilities 经调整的负债;调整后的负债
LsK
fCB} adjusted loss 经调整的亏损;调整后的亏损
m
.En!~t 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
tU8aPiUl adjusted profit 经调整的利润;调整后的利润
e.|t12)L " adjusted surplus 经调整的盈余额;调整后的盈余额
:yOJL [x adjusted value 经调整的价值;调整后的价值
pQm-Hr78j adjustment 调整;修订;理算〔保险〕
v1NFz>Hx adjustment centre 调剂中心
,` $2 adjustment lag 调整过程的时间差距;调整时差
(<|1/^~= adjustment mechanism 调整机制
q}&+{dN\1 adjustment of loss 亏损调整
You~
6d6Om adjustment process 调整过程;调整程序
L[:M[,?=` adjustment range 调整幅度
.4=A:9 administered exchange rate 受管制汇率
d%1Vby Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`_{,4oi administration expenses 行政费用
ggHl{cl) administration fee 手续费;行政费
s%N6^}N administration in bankruptcy 破产管理
z2dW)_fU$ administration order 遗产管理令
!:D,|k\m administrator 管理人;遗产管理人
NE@P8pQ> administrator of the estate 遗产管理人
%1i *Y*wg admission of debt 债项承认书
.n}k,da@( admission of proof 接纳债权证明
I=8MLv advance 放贷款项;垫付款项;预支款项;预付款项
"N=q>jaX advance account 暂支帐目;预付款帐户
tqU8>d0^ advance compensation 预付补偿金
z)*\njYe advance from shareholder 股东垫款
1| xKb(_l advance pending reimbursement 预支以待日后付还
OJLyqncw advanced economy 先进经济体系
A+hT2Ew@t} advancement 预付;预付财产
&([Gc+"5E. advances warrant 垫款令
fp"GdkO#}i advancing 贷出
R1:7]z0B adverse balance 逆差
x=1Sbs w{ adverse exchange 逆汇
pzDz@lAwR advertisement addressed to shareholders 在报章刊登的致股东通告
V##T G0 advice for collection 托收通知书
* \tR advice of drawing 提款通知书;汇票通知书
N)YoWA>#bF advice of payment 付款通知
2u}ns8wn Advisory Committee [Securities and Futures Commission]
^coj ETOv 谘询委员会〔证券及期货事务监察委员会〕
/5:qS\Zl Advisory Committee on Diversification 经济多元化谘询委员会
@])}+4D(S affidavit 誓章;遗产申报誓章
35SL*zS@- affidavit of no receipt 述明无收款的誓章
'G3|PA7v affiliate 联号;联营公司;附属公司
X'cm0}2 affiliated company 附属公司;联号;联营公司
~rbJtz affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}An;)!>(nF affordability 负担能力
Olq`mlsK African Development Bank [AfDB] 非洲开发银行
liH1r1M after-acquired property 事后取得的财产
p/jAr+XM after-hours dealing 市后交易
9Cw !< after-tax profit 税后盈利;税后利润;税后溢利
v/G^yZa agency agreement 代理协议
bj+foNvu\ agency expenses 代理机构的开支
*18J$ agency fee 代理费
8j@ADfZ9 Agency Law 《代理法》
GF*E+/
; agent 代理人;承销人
AyMbwCR"X agent of company 公司代理人
`?vI_>md'! agent's fee 代理人费;经纪费
zXeBUbVi aggregate 总计;总数;总体数字
MAG/7T5 aggregate amount 总款额;总额
C2K<CDVw aggregate assets and liabilities 总体资产与负债
3;EBKGg| aggregate at constant price 按固定价格计算的总体数字
?)"v~vs aggregate demand 总需求
n,|YJ,v[ aggregate gross position 总持仓量
/_/Z/D! aggregate limit 总限额
Hd~fSXFl aggregate of salaries tax 合计薪俸税
<V4"+5cJ8 aggregate performance 总体表现;总体业绩
^|%7}=e aggregate supply 总体供应
?*U:=| aggregate surplus 总盈余
_dn*H-5hO aggregate total 整体总额
boIFN;Aq" aggregate value 总值;合计价值
q%Lw#f aggregated basis 合计基准
h,2?+}Fn aggregated net chargeable income 合计应课税入息实额
1.z !u%2 aggregation 合并计算;合计;总和
Qkg([q4 aggregation of incomes of husband and wife 夫妇入息合并计算
d/Fy0=0 aggregation of property 财产的总和
)$E'2|Gm/ agio 差价;贴水
xh!aB6m8R Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
L(kW] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cN#f$ 《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》
9B1bq # Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[AAIBb+U 《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》
@S Quc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y/34~lhyl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}719_DF agreement for a settlement 授产协议
<h1J+ agreement for assignment 转让协议
&}lRij&` agreement for sale 售卖协议;买卖协议
N'0fB`:kz agreement for sale and purchase 买卖协议
8B7,qxZ agreement for the payment of interest 支付利息协议
ny+_&l^R~( agreement for the repayment of money 还款协议
q3Y49d agreement of reinsurance 再保险协议
HAMps[D[ Agricultural Bank of China 中国农业银行
uGS^*W$ air passenger departure tax 飞机乘客离境税
>qynd'eToR Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
' ui`EL % airport tax 机场税
&ETPYf%# alcohol duty 酒精税
8'mm<BV;sT alienation 让与;让渡;转让
;5}y7#4C alimony 生活费;赡养费
%J|xPp) All Ordinaries Index [AOI] 所有普通股指数
5?gZw;yiv% all risks 全险;综合险
~2?UEv6 All Sales Record for Stock Market 《股票市场成交报告》
fZJ O} Allied Capital Resources Limited 新联财务有限公司
\W})Z72 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3a6 allocation letter 拨款信件
Z`bo1,6> allocation of fund 分配款项;预留款项
SrSm%Dv allocation of profit 利润分配;溢利分配
*XqS~G allocation warrant 拨款令
%Wb$qpa allotment 分配;配股
/ ,
.rUn1 allotment notice 股份配售通知;配股通知
)]m_ L$9 allotment of shares 股份分配
^VlPnx8y= allowable 可获宽免;免税的
("j*!Dsd allowable business loss 可扣除的营业亏损
[fXC ;c1 allowable expenses 可扣税的支出
05vu{> allowance 免税额;津贴;备抵;准备金
ou'|e "tI allowance for debts 债项的免税额
4 {3<
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-*&C "%e allowance for funeral expenses 殡殓费的免税额
N!=Q]\ZD allowance for inflation 为通货膨胀而预留的款项;通胀准备金
5[>N[}Ck> allowance for repairs and outgoings 修葺及支出方面的免税额
dZjh@yGP. allowance to debtor 给债务人的津贴
,zrShliU alteration of capital 资本更改
KXga{]G: alternate trustee 候补受托人
=?-
sazF& amalgamation 合并
I'16- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-` e`U%n ambit of charges 征税范围;收费范围
3`\)Qm amended valuation 经修订的估值
X+k`UM~ American Commodities Exchange 美国商品交易所
s2\6\8Ipn American Express Bank Limited 美国运通银行
|oJ R+
American Stock Exchange 美国证券交易所
v_ W03\ amortization 摊销
Y@M
l}43 amount due from banks 存放银行同业的款项
"]{"4qV1= amount due from banks abroad 存放海外银行同业的款项
8\ WOss)al amount due from holding companies 控股公司欠款
cK+y3`.0 amount due from local banks 存放本港银行同业的款项
r=pb7=M#LN amount due to banks 银行同业的存款
vE+OL8 V amount due to banks abroad 海外银行同业的存款
"J6aU amount due to holding companies 控股公司存款
834dsl+U amount due to local banks 本港银行同业的存款
,4z?9@wQ amount due to outport banks 外埠银行同业的存款
FUU/=)^P$ amount for note issue 发行纸币的款额
2T#>66^@q amount of bond 担保契据的款额
I`}<1~ue amount of consideration 代价款额
Qz?r4kR amount of contribution 供款数额
4 '-GcH amount of indebtedness 负债款额
s_ N]$3'[E amount of principal of the loan 贷款本金额
T~'9p`IW amount of rates chargeable 应征差饷数额
vdN0YCXG amount of share capital 股本额
wC[Bh^] amount of sums assured 承保款额
hFWK^]~ a amount of variation 变动幅度
;P4tqY@ amount of vote 拨款数额
ym)`<[T amount payable 应付款额
Z
]WA-Q6n amount receivable 应收款额
Sk,9<@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8q&*tpE analysis 分析
2Md'<. ancillary risk 附属风险
IKV:J9 annual account 周年帐目;周年帐目报表;年度决算;年结
mh8~w~/[ annual accounting date 年结日期
aF\?X&| annual allowance 每年免税额;年积金;年度津贴;年津
We*)RXm% annual balance 年度余额
Ev;ocb, annual disposable income 每年可动用收入
vVi))%&S( annual estimates 周年预算
~.w Db,* annual fee 年费
wUz)9n 6j annual general meeting 周年大会
qP0_#l& annual growth rate 年增率;每年增长率
j?n:"@!G/ annual long-term supplement 长期个案每年补助金
lhA<wV1-9G annual pensionable emolument 可供计算退休金的年薪
zx{O/v
KG annual report 年报
r'ydjy Annual Report on the Consumer Price Index 《消费物价指数年报》
pJ 1Q~tI annual return 周年报表;周年申报表;每年报税表格
8QGj:3 Annual Return Rules 《周年报表规则》
|.Pl[y annual review of consumer prices 每年消费物价回顾
'qg q8 annual roll-forward basis 逐年延展方式
+tXOP|X annual salary 年薪
!zNMU$p annual statement 年度报表;年度决算表
C=/nZGG 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
#dgWXO annuitant 年金受益人
D%Y{(l+X annuity 年金
z3[0BWXs annuity contract 年金合约
cAE.I$T( annuity on human life 人寿年金
Y)I8(g}0 antecedent debt 先前的债项
3yAzt*dZ ante-dated cheque 倒填日期支票
vYNh0)$%F anticipated expenditure 预期开支
J12ZdC'O anticipated net profit 预期纯利
?=uw0~O[ anticipated revenue 预期收入
b]h]h1~hHH anti-inflation measure 反通货膨胀措施
5Y8/ZW~D0 anti-inflationary stance 反通货膨胀立场
R]Q4+ apparent deficit 表面赤字
o=
%Fh apparent financial solvency 表面偿债能力
uvrfR?%QK apparent partner 表面合伙人
[af<FQ { application for personal assessment 个人入息课税申请书
emV@kN. application of fund 资金应用
NX(.Lw} application to release as liquidator and to destruct the books of accounts and documents
'?~k`zK 申请免除清盘人职务及毁灭帐簿与文件
?DC3BA\) appointed actuary 委任精算师
a,U =irBA appointed auditor 委任核数师;委任审计师
%8V/QimHU appointed trustee 委任的受托人
1+^L,-k! appointer 委任人
Xx0}KJq~" apportioned pro rata 按比例分摊
WM}bM]oe apportionment 分配;分摊
k'BLos1W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ek ,s6B)'d apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
2Ax HhD. appraisal 估价;评估
6tbH( appreciable growth 可观增长
Ir*,fyl appreciable impact 显着影响
{Z_Pry$6 appreciable increase 可观增长
I/s?]v appreciation 增值;升值
/.\$%bua appreciation against other currencies 相对其他货币升值
3a4 ]{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8F<Qc*' appreciation tax 增值税
X3:-+]6,d appropriation 拨款;拨用;拨付
?~aM<rcZ appropriation account 拨款帐目
N3nk\)V\E Appropriation Bill 拨款法案
'H`_Z e< appropriation-in-aid system 补助拨款办法
8<t?o'9I approved assets 核准资产
i%W,Y8\uf* approved basket stock 认可一篮子证券
`C`_2y8 approved budget 核准预算
1px:(8]{ approved charitable donation 认可慈善捐款
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+MK approved charitable institution 认可慈善机构
T]nZ3EZ approved currency 核准货币;认可货币
5U[;T]{)e approved estimates 核准预算
)(&g\ approved estimates of expenditure 核准开支预算
X!n-nms approved overseas insurer 核准海外保险人
Kk~0jP_ B9 approved overseas trust company 核准海外信托公司
Qko}rd_M approved pooled investment fund 核准汇集投资基金
f#l/N%VoBZ approved provident fund scheme 认可公积金计划
PL8eM]XS approved provision 核准拨款
'B"kUh%3$5 approved redeemable share 核准可赎回股份
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