A:
GlDl0P,*r A share A股;甲类股份
Vm1U00lM{ abatement of tax 减税;减扣免税额
0!n6tz lT ABN AMRO Bank N.V. 荷兰银行
T/V 5pYl above-the-line expenditure 线上项目支出;经常预算支出
>Ic)RPO9 above-the-line receipt 线上项目收入;经常预算收入
az (u=} ABSA Asia Limited 南非联合亚洲有限公司
<%(nF+rQA" absolute change 绝对数值变更
F:8cd^d~u absolute expenditure 实际开支
+yq Z\$ii absolute guideline figure 绝对准则数字
r+BPz%wM=O absolute interest 绝对权益
Um
k9 absolute order of discharge 绝对破产解除令
BO b#9r absolute profit margin 绝对利润幅度
Ny;(1N|&3 absolute value 实值;绝对值
'w+T vOB absolutely vested interest 绝对既得权益
RhG9Xw9 absorbed cost 已吸收成本;已分摊成本
_fH.#C absorption 吸收;分摊;合并
.1yp}&e# absorption rate 吸收率;摊配率;分摊率
\|Qx`- ACB Finance Limited 亚洲商业财务有限公司
T
j7i#o acceptable form of reciprocity 合理的互惠条件
5o~;0K] acceptable rate 适当利率;适当汇率
Ksq{=q-T acceptance agreement 承兑协议
dpO ZqhRs. acceptance for honour 参加承兑
(8<U+)[tPy acceptor 承兑人;接受人;受票人
1)aB']K% acceptor for honour 参加承兑人
pI>i1f=W accident insurance 意外保险
`N~;X~XFk Accident Insurance Association of Hong Kong 香港意外保险公会
yIwAJl7Xf accident insurance scheme 意外保险计划
'm@0[i accident year basis 意外年度基准
b7It8 accommodation 通融;贷款
Y5~_y?BX accommodation bill 通融票据;空头票据
+8FlDiP accommodation party 汇票代发人
s|U=_,. account balance 帐户余额;帐户结余
21$YZlhJ account book 帐簿
d/8I&{. account collected in advance 预收款项
w.gI0` account current book 往来帐簿
JkazB1h account of after-acquired property 事后取得的财产报告
i6)$pARp account of defaulter 拖欠帐目
j*m7&wOE account payable 应付帐款
_MfB,CS
account payee only [A/C payee only] 只可转帐;存入收款人帐户
aClXg- account receivable 应收帐款
ic:_v?k account receivable report 应收帐款报表
We#u-#k_O account statement 结单;帐单;会计财务报表
[N}:Di,S account title 帐户名称;会计科目
)5r *2I accountant's report 会计师报告
y!SElKj Accountant's Report Rules 会计师报告规则
igp[cFN accounting and auditing procedure 会计与审计程序;会计与核数程序
ocCC63J Accounting Arrangements 《会计安排》
KZ/U2.{O< accounting basis 会计基础
p/B&R@% accounting by Official Receiver 破产管理署署长呈交的帐目
5!r?U Accounting Circular 《会计通告》
[q/=%8qLUA accounting class 会计类别
9-Bp =M accounting date 记帐日期;会计结算日期
DFKU?#R accounting for money 款项核算
c|[:vin Accounting Officer 会计主任
qALlMj--m accounting period 会计报告期;会计期
33lD`4i+ accounting policy 会计政策;会计方针
<wge_3W# accounting practice 会计惯例
~3Y)o|D3 accounting principle 会计准则
H gMLh* accounting record 会计记录
+53 Tf accounting report 会计报告
0^4uZeW? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ZPWY0&9 Accounting Society of China 中国会计学会
~^QL"p:5| accounting statement 会计报表
3jIi$X06 accounting system 会计制度;会计系统
=dD<[Iz6 accounting transaction 会计事项;帐务交易
i DV.L accounting treatment 会计处理
%D|27gh accounting year 会计年度
\}Jy=[ accretion 增值;添加
`s (A&=g\ accrual 应计项目;应累算数目
.'C$w1[w accrual basis 应计制;权责发生制
4oT1<n`r+ accrual basis accounting 应计制会计;权责发生制会计
{O,D9 < accrue 应累算;应计
>OVi{NyT accrued benefit 应累算利益
r3oAP[+n accrued charges 应计费用
UXVjRY`M.\ accrued cumulative preference share dividend 应累算的累积优先股股息
,vEwck# accrued expenses 应累算费用
E.]sX_X? accrued interest payable 应付利息;应计未付利息
[#>ji+%= accrued interest receivable 应收利息;应计未收利息
0x!XE|7I accrued right 累算权益
77- Jx`C accruing profit 应累算的利润
4]jN@@ accumulated fiscal reserve 累积财政储备
6'UtB !gr accumulated profit 累积利润;滚存溢利
$E@L{5Yt accumulated reserve 累积储备
;/#E!Ja/u accumulation of surplus income 累积收益盈余
|Ui1Mm acquired assets 既得资产
pmd=3,D'u acquisition 收购;购置;取得
8Czy<}S<G acquisition cost 购置成本
R9Wh/@J] acquisition expenses 购置费用
i|PQNhUe acquisition of 100% interest 收购全部股权
$F-qqkR$ acquisition of control 取得控制权
<Y9vc:S acquisition of fixed assets 购置固定资产
mRB-} acquisition of shell “买壳”
xg~q'> acquisition price 收购价
K2,oP )0.Y act of God 天灾
w*[i!i acting partner 执事合伙人
6Clxe Lk active market 买卖活跃的市场;交投畅旺的市场;旺市
h(!x&kZq. active partner 积极参与的合伙人
L@Fw;G|%' active trading 交投活跃
Mw2?U>h1 actual circulation 实际流通
`2\vDy1,j actual cost 实际成本
rmmN2+H actual expenditure 实际开支;实际支出
0qXd?z$ actual income 实际入息;实际收入;实际收益
Jr
m<ut actual market 现货市场
l-4T Tg actual price 现货价;实际价格
.|XIF actual profit 实际利润
%E Jv!u*- actual quotation 实盘;实际价位;实际报价
sh(G{Yz@ actual year basis 按实际年度计算
#?.Yc%5B actuals 实货
@0A7d
$J( actuarial investigation 精算调查
@mBZu!, actuarial principle 精算原则
N*w/\| actuarial report 精算师报告
Cw]&B Actuarial Society of Hong Kong 香港精算学会
{LfVV5? actuarial valuation 精算师估值
hXdc5 ?i? actuary 精算师
_#xS1sD ad referendum agreement 暂定协议;有待覆核的协定
@Y+YN;57 ad valorem duty 从价税;按值征税
<wUDcF ad valorem duty system 从价税制
}N^.4HOS8 ad valorem fee 从价费
h}fz`ti U ad valorem tariff 从价关税
~F?s\kp6 additional allowance 额外免税额
K.c6n,' additional amount for unexpired risk 未过期风险的额外款额
o
%sBU additional assessable profit 补加应评税利润
q
y73 additional assessment 补加评税
57IAH$n8o additional commitment 额外承担
YG , additional commitment vote 额外承担拨款
3RG*:9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:5hKE(3Q additional dependent parent allowance 供养父母额外免税额
ocBfs^ aW additional provision 额外拨款
MIvAugUOl additional stamp duty 附加印花税
,R/HT@ additional tax 补加税罚款;补加税款
4d3]L`
f Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
nsFOtOdd adjudged bankrupt 被裁定破产
0FmYM@Wc adjudicated bankrupt 裁定破产人
3Z#k9c_b adjudication fee 裁定费;评定印花税额手续费;评估契据费
WGFp<R adjudication of bankruptcy 裁定破产;宣告破产
W]MKc&R adjudication of insolvency 裁定无力偿还债务
f.acH]p adjusted actual 经调整的实数;调整后的实数
braHWC'VYg adjusted current assets 经调整的流动资产;调整后的流动资产
aOHf#!/"sb adjusted figure 经调整的数字;调整后的数额
f<WP<!N% adjusted liabilities 经调整的负债;调整后的负债
aP^,@RrL adjusted loss 经调整的亏损;调整后的亏损
i:W.,w%8 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
$j*%}x~[ adjusted profit 经调整的利润;调整后的利润
%Cbqi.iuQ adjusted surplus 经调整的盈余额;调整后的盈余额
|k$^RU<OF adjusted value 经调整的价值;调整后的价值
I\E`xkbBu adjustment 调整;修订;理算〔保险〕
!Kr|04Qp#x adjustment centre 调剂中心
<6g{vNA adjustment lag 调整过程的时间差距;调整时差
NNSHA'F,.\ adjustment mechanism 调整机制
U 2am1} adjustment of loss 亏损调整
@qk$
6X adjustment process 调整过程;调整程序
xo2PxUO adjustment range 调整幅度
heJ I5t, administered exchange rate 受管制汇率
nN1\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\U $'3M administration expenses 行政费用
p2 u*{k{ administration fee 手续费;行政费
9}4P%>_ administration in bankruptcy 破产管理
/NfuR$oMd administration order 遗产管理令
}SYR)eE\ administrator 管理人;遗产管理人
/.r|ron:e administrator of the estate 遗产管理人
:U_k*9z}= admission of debt 债项承认书
!_CBf#0 admission of proof 接纳债权证明
3Ob"R%Yo advance 放贷款项;垫付款项;预支款项;预付款项
_7r<RZ advance account 暂支帐目;预付款帐户
RGFanP advance compensation 预付补偿金
"L^]a$& advance from shareholder 股东垫款
<uZ
r.X advance pending reimbursement 预支以待日后付还
vw VeHjR advanced economy 先进经济体系
@\0U`*]^) advancement 预付;预付财产
.%;`:dtj advances warrant 垫款令
pEgQ)
9\
advancing 贷出
-d]-R?mQ adverse balance 逆差
3D
L7 adverse exchange 逆汇
vAWJP_ ;J advertisement addressed to shareholders 在报章刊登的致股东通告
B M5+;h ! advice for collection 托收通知书
<$bM*5sHF> advice of drawing 提款通知书;汇票通知书
,:POo^!/fT advice of payment 付款通知
+bpUb0.W Advisory Committee [Securities and Futures Commission]
D^ZG-WR 谘询委员会〔证券及期货事务监察委员会〕
. 4E5{F{~ Advisory Committee on Diversification 经济多元化谘询委员会
Q\.~cIw_AQ affidavit 誓章;遗产申报誓章
x`n$4a'7b affidavit of no receipt 述明无收款的誓章
_N!L?b83P affiliate 联号;联营公司;附属公司
2"+8NfFl affiliated company 附属公司;联号;联营公司
yh0zW
$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"D#+:ix8G| affordability 负担能力
91%QO?hz African Development Bank [AfDB] 非洲开发银行
FG/". dU after-acquired property 事后取得的财产
KZoIjK] after-hours dealing 市后交易
~I[Z2&I after-tax profit 税后盈利;税后利润;税后溢利
zOJ4I^^ agency agreement 代理协议
KMC]< agency expenses 代理机构的开支
\]RPxM:_> agency fee 代理费
6;s.%W Agency Law 《代理法》
buV{O[ agent 代理人;承销人
pQv`fr= agent of company 公司代理人
]DVZeI03@ agent's fee 代理人费;经纪费
k4:$LFw@ aggregate 总计;总数;总体数字
K|JpkEw aggregate amount 总款额;总额
D5lzrpg _e aggregate assets and liabilities 总体资产与负债
dqF]kP,VG aggregate at constant price 按固定价格计算的总体数字
q"){PRTm/ aggregate demand 总需求
O[%"zO"S aggregate gross position 总持仓量
&V/n!|q<H aggregate limit 总限额
vbEAd)*S aggregate of salaries tax 合计薪俸税
>h:rYEsh8V aggregate performance 总体表现;总体业绩
LsaE-l aggregate supply 总体供应
\Ps}1)wT aggregate surplus 总盈余
cV]c/*zA aggregate total 整体总额
J>_|hg= aggregate value 总值;合计价值
zq]I"0Bi. aggregated basis 合计基准
2I'gT$h aggregated net chargeable income 合计应课税入息实额
B(tLV9B3Q aggregation 合并计算;合计;总和
C\"nlNKw aggregation of incomes of husband and wife 夫妇入息合并计算
qw^kA? aggregation of property 财产的总和
cGF_|1` agio 差价;贴水
wEd+Ds]$ 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》
a#3+PB# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ws;S=|9,7~ 《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》
='r86vq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UuXq+HYR 《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》
XC44]o4jx Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hr@c7/L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Zo$,{rl agreement for a settlement 授产协议
t
Qo)* z agreement for assignment 转让协议
2J?ON|2M agreement for sale 售卖协议;买卖协议
0"l*8%g agreement for sale and purchase 买卖协议
pJ8;7u agreement for the payment of interest 支付利息协议
U\OfB'Dn agreement for the repayment of money 还款协议
TCShS}q;% agreement of reinsurance 再保险协议
%L;z ~C Agricultural Bank of China 中国农业银行
',Y`XP"Q air passenger departure tax 飞机乘客离境税
l Tpn/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VF#2I%R* airport tax 机场税
o[=h=&@5p alcohol duty 酒精税
|,YyuCQcL[ alienation 让与;让渡;转让
=NJ:%kvF alimony 生活费;赡养费
z!`aJE/ All Ordinaries Index [AOI] 所有普通股指数
rl:6N*kK all risks 全险;综合险
$D;/b+a All Sales Record for Stock Market 《股票市场成交报告》
]QM{aSvXA Allied Capital Resources Limited 新联财务有限公司
Iv,Ub_Ll9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2rxZN\gyL allocation letter 拨款信件
LPuc&8lGWf allocation of fund 分配款项;预留款项
wXUP%i]i= allocation of profit 利润分配;溢利分配
Nf@-i` allocation warrant 拨款令
dKk\"6 o
allotment 分配;配股
72Zp%a= allotment notice 股份配售通知;配股通知
~>2DA$Ec allotment of shares 股份分配
)|52B;yZx allowable 可获宽免;免税的
?a)X)#lQ allowable business loss 可扣除的营业亏损
Mw{0A\6 allowable expenses 可扣税的支出
p7SX,kpt> allowance 免税额;津贴;备抵;准备金
kT7x
!7C allowance for debts 债项的免税额
<HYK9{Q allowance for depreciation by wear and tear 耗损折旧免税额
Cn\5Vyrl allowance for funeral expenses 殡殓费的免税额
h>0R!Rl8 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
sd(Yr6~.. allowance for repairs and outgoings 修葺及支出方面的免税额
Z]L_{=* allowance to debtor 给债务人的津贴
1=U(ZX+u alteration of capital 资本更改
5a8[0&hA 2 alternate trustee 候补受托人
IZ9L
;"} amalgamation 合并
R\i8O^[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s,z$Vt"h*K ambit of charges 征税范围;收费范围
sGBm[lplz amended valuation 经修订的估值
A=N &(k American Commodities Exchange 美国商品交易所
|4E5x9J American Express Bank Limited 美国运通银行
WA'4y\ N American Stock Exchange 美国证券交易所
UQX. amortization 摊销
wl^7.IR amount due from banks 存放银行同业的款项
,=Q;@Z4 vJ amount due from banks abroad 存放海外银行同业的款项
/Kw}R5l amount due from holding companies 控股公司欠款
$*k(h|XfwW amount due from local banks 存放本港银行同业的款项
Kivr)cIG amount due to banks 银行同业的存款
%#AM }MWIa amount due to banks abroad 海外银行同业的存款
|gV$ks\< amount due to holding companies 控股公司存款
F,hiKq* amount due to local banks 本港银行同业的存款
v8{ jEAK amount due to outport banks 外埠银行同业的存款
*8I+D>x amount for note issue 发行纸币的款额
6 b/UFO amount of bond 担保契据的款额
cA,`!dG2, amount of consideration 代价款额
+ConK>; amount of contribution 供款数额
&XvSAw+D@ amount of indebtedness 负债款额
<^+x}KV I amount of principal of the loan 贷款本金额
f0^;*Y amount of rates chargeable 应征差饷数额
(ncm]W amount of share capital 股本额
N<d0C amount of sums assured 承保款额
0\B31=N( amount of variation 变动幅度
#1,"^k^ amount of vote 拨款数额
>]ghme amount payable 应付款额
\`kH2` amount receivable 应收款额
}q$6^y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
OuZPgN analysis 分析
{fd/:B 7T ancillary risk 附属风险
Z91{*? annual account 周年帐目;周年帐目报表;年度决算;年结
"d5nVO/ annual accounting date 年结日期
d:<</ah annual allowance 每年免税额;年积金;年度津贴;年津
;#i$5L!*B annual balance 年度余额
G5l?c@o annual disposable income 每年可动用收入
uGoySt&;( annual estimates 周年预算
c}-ADr9 annual fee 年费
5%6{ ePh{ annual general meeting 周年大会
z~m{'O` annual growth rate 年增率;每年增长率
`] fud{ annual long-term supplement 长期个案每年补助金
qj.>4d annual pensionable emolument 可供计算退休金的年薪
g+RgDt9 annual report 年报
^CBc~um2 Annual Report on the Consumer Price Index 《消费物价指数年报》
9Z[EzKd<~' annual return 周年报表;周年申报表;每年报税表格
Y^Y1re+} Annual Return Rules 《周年报表规则》
1WP(=7$. annual review of consumer prices 每年消费物价回顾
/%9Ge AAs annual roll-forward basis 逐年延展方式
Yl$R$u) annual salary 年薪
Xn%ty@8 annual statement 年度报表;年度决算表
H{d;,KfX 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
#9/^)^k annuitant 年金受益人
7]8nW!h; annuity 年金
Y3 V9 annuity contract 年金合约
7u=R5 annuity on human life 人寿年金
fO UW{s antecedent debt 先前的债项
-qJ%31Mr# ante-dated cheque 倒填日期支票
TXWYQ~]3w anticipated expenditure 预期开支
mVs<XnA47 anticipated net profit 预期纯利
&i5MRw_]] anticipated revenue 预期收入
sw\O\%^ anti-inflation measure 反通货膨胀措施
$b CN;yE anti-inflationary stance 反通货膨胀立场
f,
iHM apparent deficit 表面赤字
ahUc;S:v# apparent financial solvency 表面偿债能力
v'e5j``= apparent partner 表面合伙人
Lw1aG;5 application for personal assessment 个人入息课税申请书
wCitQ0? application of fund 资金应用
NZQl#ZJH: application to release as liquidator and to destruct the books of accounts and documents
ZzO^IZKlC 申请免除清盘人职务及毁灭帐簿与文件
fep8hf B; appointed actuary 委任精算师
fxOa(mt appointed auditor 委任核数师;委任审计师
! N!A% appointed trustee 委任的受托人
j3Yz=bsQ{c appointer 委任人
;1MRBk, apportioned pro rata 按比例分摊
|19zjhl apportionment 分配;分摊
C f(g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c $fYK apportionment formula 分摊方程式
lP;X=X> apportionment of estate duty 遗产税的分摊
f\vy5'' appraisal 估价;评估
/\wm/Yx?S appreciable growth 可观增长
2mt
S\bAF appreciable impact 显着影响
{/2
_"H3: appreciable increase 可观增长
+
FG Xx appreciation 增值;升值
K;'s+ZD appreciation against other currencies 相对其他货币升值
s[n*fV']A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1w$X;q" appreciation tax 增值税
<tn6=IV appropriation 拨款;拨用;拨付
n7p,{KSQ appropriation account 拨款帐目
xgQ&'&7l Appropriation Bill 拨款法案
?l/+*/AR; appropriation-in-aid system 补助拨款办法
/lb"g_ approved assets 核准资产
Ve9*>6i&-4 approved basket stock 认可一篮子证券
\s@7pM=( approved budget 核准预算
ls ,;ozU approved charitable donation 认可慈善捐款
9`FPV`/ approved charitable institution 认可慈善机构
-L6V)aK& approved currency 核准货币;认可货币
Q13>z%Rge approved estimates 核准预算
^V?W'~ approved estimates of expenditure 核准开支预算
0K:3?Ik approved overseas insurer 核准海外保险人
"/g\?Nce approved overseas trust company 核准海外信托公司
DlF6tcoI approved pooled investment fund 核准汇集投资基金
5<77o| approved provident fund scheme 认可公积金计划
KM9) approved provision 核准拨款
$gPR3*0 approved redeemable share 核准可赎回股份
9NEL[J| approved regional stock 认可地区性证券
40m>~I^q} approved retirement scheme 认可退休金计划
2_C&p6VGj approved subordinated loan 核准附属贷款
A>B_~= arbitrage 套戥;套汇;套利
\1f&D!F]b arbitrageur 套戥者;套汇者
=}1m. arbitrary amount 临时款项
OaF[t*]D3 arrangement 措施;安排;协定
%4I13|<A` arrears 欠款
u}(K3H3 arrears of pay 欠付薪酬
!g2~|G arrears of revenue 逾期未收税款;逾期未收的帐项
LQ{z}Ay articles of association 组织章程;组织细则;组织章程细则
P/Zp3O H Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
py%_XL=w, ascertainment of profit 确定利润
slH3c:j\ "Asia Clear" “亚洲结算系统”
]1dnp]r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@#1T-* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=2&