A:
K~ ;45Z2 A share A股;甲类股份
JxyB( abatement of tax 减税;减扣免税额
q^6 +!&" ABN AMRO Bank N.V. 荷兰银行
A*W)bZs. above-the-line expenditure 线上项目支出;经常预算支出
ve&zcSeb above-the-line receipt 线上项目收入;经常预算收入
DxJX+.9K9 ABSA Asia Limited 南非联合亚洲有限公司
O%r; 5kP absolute change 绝对数值变更
@)SL_9 absolute expenditure 实际开支
aZ\UrV4, absolute guideline figure 绝对准则数字
=4 h+
M$2 absolute interest 绝对权益
~c6} absolute order of discharge 绝对破产解除令
fGmT_C0t absolute profit margin 绝对利润幅度
SNY~9:;]f absolute value 实值;绝对值
)V!dBl"Gq absolutely vested interest 绝对既得权益
L~ s3b absorbed cost 已吸收成本;已分摊成本
!UFfsNiXZ absorption 吸收;分摊;合并
8Jz:^k: absorption rate 吸收率;摊配率;分摊率
#A]-ax?Qc} ACB Finance Limited 亚洲商业财务有限公司
ZyEHzM{$ acceptable form of reciprocity 合理的互惠条件
%vBhLaE acceptable rate 适当利率;适当汇率
%#$EP7"J acceptance agreement 承兑协议
zxp` acceptance for honour 参加承兑
PTj&3`v acceptor 承兑人;接受人;受票人
2)j0Ai% acceptor for honour 参加承兑人
s3W@WH^. accident insurance 意外保险
ak:c rrkx Accident Insurance Association of Hong Kong 香港意外保险公会
7'OtruJ accident insurance scheme 意外保险计划
TRsE % accident year basis 意外年度基准
ngGO0 accommodation 通融;贷款
F{ELSKcp. accommodation bill 通融票据;空头票据
_'#x^D
accommodation party 汇票代发人
Y@ZaJ@%9@ account balance 帐户余额;帐户结余
xU%w=0z< account book 帐簿
E= `6-H{ account collected in advance 预收款项
1T:Y 0 account current book 往来帐簿
6 PxW8pn account of after-acquired property 事后取得的财产报告
@^uH`mc account of defaulter 拖欠帐目
8uA,iYD
account payable 应付帐款
]THPSw_y8 account payee only [A/C payee only] 只可转帐;存入收款人帐户
=|=.>?t6Z0 account receivable 应收帐款
A'nq}t 3 account receivable report 应收帐款报表
Znetzm=0 account statement 结单;帐单;会计财务报表
cW+t#>'r account title 帐户名称;会计科目
,K^4fL$C;3 accountant's report 会计师报告
Oh4AsOj@ Accountant's Report Rules 会计师报告规则
`c'W-O/ accounting and auditing procedure 会计与审计程序;会计与核数程序
Yq/.-4y Accounting Arrangements 《会计安排》
hTwA% accounting basis 会计基础
'g9"Qv?0{` accounting by Official Receiver 破产管理署署长呈交的帐目
[V}S<Xp Accounting Circular 《会计通告》
]D,MiDph accounting class 会计类别
!Kv@\4 accounting date 记帐日期;会计结算日期
~b:Rd{ accounting for money 款项核算
T6~_Q}6 Accounting Officer 会计主任
T7f ${ accounting period 会计报告期;会计期
aH#l9kCb accounting policy 会计政策;会计方针
oTT7M`P3h accounting practice 会计惯例
"]-Xmdk09 accounting principle 会计准则
u<nLag accounting record 会计记录
,~?YBLw@c accounting report 会计报告
RN@ctRS Accounting Services Branch [Treasury] 会计事务部〔库务署〕
h`3eu;5) Accounting Society of China 中国会计学会
a<fUI%_ accounting statement 会计报表
8|$3OVS accounting system 会计制度;会计系统
Ka,^OW}<%q accounting transaction 会计事项;帐务交易
B4]`-mahO accounting treatment 会计处理
]~\sA accounting year 会计年度
y9KB< yh/ accretion 增值;添加
l9M0cZ, accrual 应计项目;应累算数目
rm}
R>4 accrual basis 应计制;权责发生制
$U/YR&vcw accrual basis accounting 应计制会计;权责发生制会计
{8I. `U accrue 应累算;应计
}cN@[3v accrued benefit 应累算利益
pD&&l!i&[ accrued charges 应计费用
D_8x6`z accrued cumulative preference share dividend 应累算的累积优先股股息
/6_|]ijc accrued expenses 应累算费用
SvR7eC accrued interest payable 应付利息;应计未付利息
5 QO34t2 accrued interest receivable 应收利息;应计未收利息
'KPASfC accrued right 累算权益
a/< Csad accruing profit 应累算的利润
f0T,ul, accumulated fiscal reserve 累积财政储备
(<
=}]v accumulated profit 累积利润;滚存溢利
5pn)yk~ accumulated reserve 累积储备
@'=Uq accumulation of surplus income 累积收益盈余
}Nb8}(6 acquired assets 既得资产
72,rFYvpK acquisition 收购;购置;取得
EKp@9\XBC acquisition cost 购置成本
&Ni`e<mP acquisition expenses 购置费用
@UdfAyL acquisition of 100% interest 收购全部股权
lqb/eN9(t acquisition of control 取得控制权
IVW1]y acquisition of fixed assets 购置固定资产
i.:. Y acquisition of shell “买壳”
w/L ` acquisition price 收购价
TFcT3]R[rL act of God 天灾
_$>pw< acting partner 执事合伙人
yOvm`9 active market 买卖活跃的市场;交投畅旺的市场;旺市
lq"f[-8a2q active partner 积极参与的合伙人
U#1bp}y active trading 交投活跃
0T>H)c6:\ actual circulation 实际流通
72veLB actual cost 实际成本
5 B=^v#m actual expenditure 实际开支;实际支出
P#:?ok actual income 实际入息;实际收入;实际收益
wYlf^~#" actual market 现货市场
J6jwBo2m actual price 现货价;实际价格
u~)`&1{% actual profit 实际利润
Y\0}R,]a- actual quotation 实盘;实际价位;实际报价
pZU9^Z?~6 actual year basis 按实际年度计算
ci+tdMA actuals 实货
f$'2}'.!$ actuarial investigation 精算调查
S'HnBn / actuarial principle 精算原则
ko^\HSXl actuarial report 精算师报告
46k?b|Q Actuarial Society of Hong Kong 香港精算学会
!*`-iQo& actuarial valuation 精算师估值
aC<KN:TN6 actuary 精算师
i>_u_)- ad referendum agreement 暂定协议;有待覆核的协定
Rml2"9"` ad valorem duty 从价税;按值征税
RDtU43 ad valorem duty system 从价税制
Q#IG; ad valorem fee 从价费
`~X!Ll ad valorem tariff 从价关税
" ZX3sfkh additional allowance 额外免税额
,y%3mR_~ additional amount for unexpired risk 未过期风险的额外款额
_Ob@` additional assessable profit 补加应评税利润
`|Or{ih additional assessment 补加评税
!!o8N<NU additional commitment 额外承担
U8(Nk\"X\ additional commitment vote 额外承担拨款
wd/<
8>2X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[V
8{b{ additional dependent parent allowance 供养父母额外免税额
Nl')l" additional provision 额外拨款
"}Me}S<
additional stamp duty 附加印花税
ykrr2x additional tax 补加税罚款;补加税款
ujJI
1I Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`
}3qhar adjudged bankrupt 被裁定破产
"YB**Y adjudicated bankrupt 裁定破产人
?3O9eZY@ adjudication fee 裁定费;评定印花税额手续费;评估契据费
eznypY= adjudication of bankruptcy 裁定破产;宣告破产
2<hpK!R adjudication of insolvency 裁定无力偿还债务
h!m_PgRSs adjusted actual 经调整的实数;调整后的实数
@zgdq adjusted current assets 经调整的流动资产;调整后的流动资产
u=YX9Mo! adjusted figure 经调整的数字;调整后的数额
Qeu\&%C!< adjusted liabilities 经调整的负债;调整后的负债
?h!i0Rsm adjusted loss 经调整的亏损;调整后的亏损
qp}Ma8+ 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
'<0J@^vZ adjusted profit 经调整的利润;调整后的利润
!d&C>7nb adjusted surplus 经调整的盈余额;调整后的盈余额
^GBe)~MT adjusted value 经调整的价值;调整后的价值
nhN);R~o"1 adjustment 调整;修订;理算〔保险〕
X";@T.ZGut adjustment centre 调剂中心
w}{5# adjustment lag 调整过程的时间差距;调整时差
5Q=P4w!' adjustment mechanism 调整机制
Pf F=m' adjustment of loss 亏损调整
D3c2^r$Z adjustment process 调整过程;调整程序
V)P&Zw adjustment range 调整幅度
s
:`8ZBz~ administered exchange rate 受管制汇率
Cg616hyut Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3v")J*t administration expenses 行政费用
}$\M{#C~ administration fee 手续费;行政费
?EX"k+G administration in bankruptcy 破产管理
MC,>pR{ administration order 遗产管理令
u`(-
- administrator 管理人;遗产管理人
.Gcy>Av administrator of the estate 遗产管理人
+`uY]Q,O admission of debt 债项承认书
^;c 16 admission of proof 接纳债权证明
vzn{h)D advance 放贷款项;垫付款项;预支款项;预付款项
,/O[=9l36R advance account 暂支帐目;预付款帐户
B>Wu;a.:L advance compensation 预付补偿金
j|tC@0A advance from shareholder 股东垫款
`nO71mo advance pending reimbursement 预支以待日后付还
dCu'>G\bP advanced economy 先进经济体系
{s3z"OV advancement 预付;预付财产
8UkKU_Uso advances warrant 垫款令
0R0{t=VJZ advancing 贷出
S60IPya adverse balance 逆差
pN\Vr8tJ adverse exchange 逆汇
>E,U>@+ advertisement addressed to shareholders 在报章刊登的致股东通告
m4:^}O-# advice for collection 托收通知书
T}3v(6ew4 advice of drawing 提款通知书;汇票通知书
>h+349 advice of payment 付款通知
9dzdrT Advisory Committee [Securities and Futures Commission]
wDwH.~3! 谘询委员会〔证券及期货事务监察委员会〕
?RzD Qy D Advisory Committee on Diversification 经济多元化谘询委员会
kw`WH)+F affidavit 誓章;遗产申报誓章
<ER'Ed
affidavit of no receipt 述明无收款的誓章
hAj1{pA, affiliate 联号;联营公司;附属公司
@t1V
o}c affiliated company 附属公司;联号;联营公司
1.q_f<U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s6o>m*{ affordability 负担能力
z>R#H/h+ African Development Bank [AfDB] 非洲开发银行
Q o =Kqv after-acquired property 事后取得的财产
3gQPKBpc after-hours dealing 市后交易
Vpp;\ after-tax profit 税后盈利;税后利润;税后溢利
^2]LV6I agency agreement 代理协议
^h&I H| agency expenses 代理机构的开支
8 ^B;1`# agency fee 代理费
~ 7)A"t Agency Law 《代理法》
saD-D2oj agent 代理人;承销人
pb0E@C/R agent of company 公司代理人
1|8<H~& agent's fee 代理人费;经纪费
vKoP|z=m aggregate 总计;总数;总体数字
S-#q~X!yJ aggregate amount 总款额;总额
79=45' 8 aggregate assets and liabilities 总体资产与负债
/#<pVgN aggregate at constant price 按固定价格计算的总体数字
dC}`IR aggregate demand 总需求
/=?ETth @ aggregate gross position 总持仓量
U.T|
aggregate limit 总限额
XR0O;JN aggregate of salaries tax 合计薪俸税
UhmTr[& aggregate performance 总体表现;总体业绩
q8ImrC.'^ aggregate supply 总体供应
AnZclqtb aggregate surplus 总盈余
B}d.#G+_$x aggregate total 整体总额
&L^CCi aggregate value 总值;合计价值
D5?phyC[Z aggregated basis 合计基准
[@fz1{* aggregated net chargeable income 合计应课税入息实额
wNE$6 aggregation 合并计算;合计;总和
F>gmj'-^ aggregation of incomes of husband and wife 夫妇入息合并计算
V^Rkt%JY aggregation of property 财产的总和
tZ2e!<C agio 差价;贴水
D@X+{ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
^/Sh=4=G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
amQz^^ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
7-_vY[)/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~:_0CKa! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
YxJD _R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_{~]/k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G%u9+XV1# agreement for a settlement 授产协议
nT#JOmv agreement for assignment 转让协议
x|eeRf| agreement for sale 售卖协议;买卖协议
kcB+ _ agreement for sale and purchase 买卖协议
&@ 3m-Z agreement for the payment of interest 支付利息协议
z&4~x!-_ agreement for the repayment of money 还款协议
fRTo.u agreement of reinsurance 再保险协议
Mp\<cE Agricultural Bank of China 中国农业银行
6aOp[-Le air passenger departure tax 飞机乘客离境税
z1,tJH0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1px\K8 airport tax 机场税
nws"RcP+Z alcohol duty 酒精税
bXM/2Z?6 alienation 让与;让渡;转让
}jF+`!*! alimony 生活费;赡养费
6ri\>QrF All Ordinaries Index [AOI] 所有普通股指数
*@V*~^V"J[ all risks 全险;综合险
VSOz.g> All Sales Record for Stock Market 《股票市场成交报告》
vuz4qCQ Allied Capital Resources Limited 新联财务有限公司
U\+&cob. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5+X_4lEJK( allocation letter 拨款信件
c#xP91.m allocation of fund 分配款项;预留款项
D&hqV)d4R allocation of profit 利润分配;溢利分配
Y|0ow_oH allocation warrant 拨款令
`#IcxweA allotment 分配;配股
|dadH7 allotment notice 股份配售通知;配股通知
(foBp allotment of shares 股份分配
TOI4?D] allowable 可获宽免;免税的
AW5iV3 allowable business loss 可扣除的营业亏损
y,+[$u7h allowable expenses 可扣税的支出
@LLTB(@wR allowance 免税额;津贴;备抵;准备金
\)m"3yY allowance for debts 债项的免税额
GIHpSy`z allowance for depreciation by wear and tear 耗损折旧免税额
'PdmI<eXQ allowance for funeral expenses 殡殓费的免税额
'~-IV0v9 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
h[XGC=% allowance for repairs and outgoings 修葺及支出方面的免税额
6xgv:, allowance to debtor 给债务人的津贴
BQ05`nkF alteration of capital 资本更改
^&c$[~W alternate trustee 候补受托人
nv5u%B^ amalgamation 合并
-+U/Lrt>8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G@d`F ambit of charges 征税范围;收费范围
.gZZCf&? amended valuation 经修订的估值
N
b3$4(F American Commodities Exchange 美国商品交易所
& 7QH^ American Express Bank Limited 美国运通银行
8V4V3^_xs American Stock Exchange 美国证券交易所
/c+)C" amortization 摊销
;7G_f amount due from banks 存放银行同业的款项
#\If]w*j amount due from banks abroad 存放海外银行同业的款项
%hT4qzJj amount due from holding companies 控股公司欠款
aW5~Be$
_ amount due from local banks 存放本港银行同业的款项
7el<5chZ amount due to banks 银行同业的存款
X`20f1c6q> amount due to banks abroad 海外银行同业的存款
|k-XBp amount due to holding companies 控股公司存款
YT2'!R
1 amount due to local banks 本港银行同业的存款
sM\&.<B amount due to outport banks 外埠银行同业的存款
lUh*?l amount for note issue 发行纸币的款额
]T{E
(9 amount of bond 担保契据的款额
]" x\=A amount of consideration 代价款额
qjC_*X! amount of contribution 供款数额
!}&"W,,0 amount of indebtedness 负债款额
;MTz]c amount of principal of the loan 贷款本金额
Pl~P- n amount of rates chargeable 应征差饷数额
Gm=>!.p amount of share capital 股本额
^>r^3C)_- amount of sums assured 承保款额
/3^P_\,>f amount of variation 变动幅度
xNdID j@ amount of vote 拨款数额
$T
dC/#7 amount payable 应付款额
-a) T6:e amount receivable 应收款额
hH+bt!aH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_GbE^ analysis 分析
K%,$ V,# ancillary risk 附属风险
<Dw]yGK@ annual account 周年帐目;周年帐目报表;年度决算;年结
6`puTL? annual accounting date 年结日期
+ Oobb-v annual allowance 每年免税额;年积金;年度津贴;年津
QXk"?yT`E annual balance 年度余额
u2qV 6/ annual disposable income 每年可动用收入
P%o44|[][ annual estimates 周年预算
c"Y!$'|Q annual fee 年费
8l xY]UT annual general meeting 周年大会
T+TF-] J annual growth rate 年增率;每年增长率
<]#o*_aFP annual long-term supplement 长期个案每年补助金
-0~IY annual pensionable emolument 可供计算退休金的年薪
r*cjOrvI
annual report 年报
W L~`u Annual Report on the Consumer Price Index 《消费物价指数年报》
0U&dq# annual return 周年报表;周年申报表;每年报税表格
B3L4F" Annual Return Rules 《周年报表规则》
}]h\/, annual review of consumer prices 每年消费物价回顾
*PB/iVH%6 annual roll-forward basis 逐年延展方式
\5[-Ml annual salary 年薪
Kd{#r/HZ annual statement 年度报表;年度决算表
\C\gn]Z Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F2oJ]th.3 annuitant 年金受益人
52<~K annuity 年金
3YTIH2z5 annuity contract 年金合约
5
;vC(Go annuity on human life 人寿年金
+Hyk'=.W antecedent debt 先前的债项
e(\Q)re5Q ante-dated cheque 倒填日期支票
r>3^kL5UI anticipated expenditure 预期开支
FAd``9kRT anticipated net profit 预期纯利
p)z-W( anticipated revenue 预期收入
afy/K'~ anti-inflation measure 反通货膨胀措施
SEU\}Ni{ anti-inflationary stance 反通货膨胀立场
K!7q!%Ju apparent deficit 表面赤字
Z%;)@0~f apparent financial solvency 表面偿债能力
) BlJ|M apparent partner 表面合伙人
*zSxG[s application for personal assessment 个人入息课税申请书
. z].:$J& application of fund 资金应用
^cb)f_90 application to release as liquidator and to destruct the books of accounts and documents
W2n*bNI 申请免除清盘人职务及毁灭帐簿与文件
ioWJj.% appointed actuary 委任精算师
NE[y|/ appointed auditor 委任核数师;委任审计师
0&B:\ appointed trustee 委任的受托人
YME[%c2x appointer 委任人
=?+w)(*0c apportioned pro rata 按比例分摊
wzxdVn
'S apportionment 分配;分摊
iRouLd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rV U:VL`2 apportionment formula 分摊方程式
9C?cm: apportionment of estate duty 遗产税的分摊
FRS28D appraisal 估价;评估
DOT=U
_ appreciable growth 可观增长
59K} appreciable impact 显着影响
Zr9 d&|$ appreciable increase 可观增长
W1<