A:
98BBsjkd A share A股;甲类股份
3V!&y/c< abatement of tax 减税;减扣免税额
``)1`wx$ ABN AMRO Bank N.V. 荷兰银行
yt#;3 above-the-line expenditure 线上项目支出;经常预算支出
G#n)|p above-the-line receipt 线上项目收入;经常预算收入
nX aX= ABSA Asia Limited 南非联合亚洲有限公司
c]v3dHE_h absolute change 绝对数值变更
}Z$G=;3# absolute expenditure 实际开支
v2X0Px_ absolute guideline figure 绝对准则数字
F3|pS: absolute interest 绝对权益
]Sx=y< absolute order of discharge 绝对破产解除令
|DS@90} absolute profit margin 绝对利润幅度
F?AfB[PM absolute value 实值;绝对值
l7y`$8Co absolutely vested interest 绝对既得权益
)0V]G{QN absorbed cost 已吸收成本;已分摊成本
3S|;yOl#X absorption 吸收;分摊;合并
Dj&bHC5% absorption rate 吸收率;摊配率;分摊率
?-& D' ACB Finance Limited 亚洲商业财务有限公司
c5+lm}R ? acceptable form of reciprocity 合理的互惠条件
yacGJz^f= acceptable rate 适当利率;适当汇率
<>/MKMq! acceptance agreement 承兑协议
W]MJ!4 acceptance for honour 参加承兑
"X}F%:HL acceptor 承兑人;接受人;受票人
mSw?iL acceptor for honour 参加承兑人
9nAK6$/ accident insurance 意外保险
QN8Hz/}\ Accident Insurance Association of Hong Kong 香港意外保险公会
5va&N<U accident insurance scheme 意外保险计划
wmCV%g\.d: accident year basis 意外年度基准
;mKU>F<V accommodation 通融;贷款
/;m!>{({) accommodation bill 通融票据;空头票据
>w# 3fTJ accommodation party 汇票代发人
n\al}KG account balance 帐户余额;帐户结余
T eTOj| account book 帐簿
9s6lt#?b account collected in advance 预收款项
2s ,n!u
Fd account current book 往来帐簿
m)2hl~o_ account of after-acquired property 事后取得的财产报告
wyEgm:Vt account of defaulter 拖欠帐目
q x }fn/: account payable 应付帐款
0c6AQP"=V account payee only [A/C payee only] 只可转帐;存入收款人帐户
$5(%M8qmQ account receivable 应收帐款
}ucg!i3C account receivable report 应收帐款报表
`%I{l account statement 结单;帐单;会计财务报表
2l4 i-; account title 帐户名称;会计科目
t|"d#5' accountant's report 会计师报告
^`5Yxpz Accountant's Report Rules 会计师报告规则
Z`KXXlJ^i accounting and auditing procedure 会计与审计程序;会计与核数程序
QHz76i!=> Accounting Arrangements 《会计安排》
p<['FRf" accounting basis 会计基础
!+ hgKZ] accounting by Official Receiver 破产管理署署长呈交的帐目
{!bJ.O
l Accounting Circular 《会计通告》
t[ocp;Q accounting class 会计类别
<?}g[]i accounting date 记帐日期;会计结算日期
0|vWwZq accounting for money 款项核算
2n:J7PGD Accounting Officer 会计主任
qz SI cI accounting period 会计报告期;会计期
Zpd>' ${4 accounting policy 会计政策;会计方针
2Yjysn accounting practice 会计惯例
Q*{
2 accounting principle 会计准则
,IB)Kk2 accounting record 会计记录
1OeDWEcB accounting report 会计报告
)O(Gw-jWE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u<2sb;a Accounting Society of China 中国会计学会
7ij=%if2@k accounting statement 会计报表
gZSi\m> accounting system 会计制度;会计系统
3`q`W9 accounting transaction 会计事项;帐务交易
j2n@8sCSO accounting treatment 会计处理
5-po>1g' accounting year 会计年度
y_r6T
XnGL accretion 增值;添加
X*):N] accrual 应计项目;应累算数目
}#^F'%zf accrual basis 应计制;权责发生制
{XW>:EU'N accrual basis accounting 应计制会计;权责发生制会计
)fr\V." accrue 应累算;应计
dPX>A4wp accrued benefit 应累算利益
IvSrJe[; accrued charges 应计费用
WF0>R^SpZ accrued cumulative preference share dividend 应累算的累积优先股股息
W5g!`f accrued expenses 应累算费用
E#]%e^ accrued interest payable 应付利息;应计未付利息
e@VRdhb accrued interest receivable 应收利息;应计未收利息
^/,yZ: accrued right 累算权益
mmK_xu~f28 accruing profit 应累算的利润
tTamFL6 accumulated fiscal reserve 累积财政储备
<a3XV accumulated profit 累积利润;滚存溢利
)$g/PQ accumulated reserve 累积储备
}PuO$
L accumulation of surplus income 累积收益盈余
:AGQkJb acquired assets 既得资产
=MLL-a1 acquisition 收购;购置;取得
ir?9{t/() acquisition cost 购置成本
Ip-jqN J~ acquisition expenses 购置费用
@h3)!#\N acquisition of 100% interest 收购全部股权
ri`|qy6! | acquisition of control 取得控制权
[AwE acquisition of fixed assets 购置固定资产
1nmWL0 acquisition of shell “买壳”
c:T P7"vG acquisition price 收购价
=Ji:nEl]z act of God 天灾
$^>vJk< acting partner 执事合伙人
/HD2F_XA active market 买卖活跃的市场;交投畅旺的市场;旺市
\Y p
oJ!- active partner 积极参与的合伙人
~5529 active trading 交投活跃
rP_)*) actual circulation 实际流通
2G;d2LR: actual cost 实际成本
q;JQs:U! actual expenditure 实际开支;实际支出
;hDr+&J| actual income 实际入息;实际收入;实际收益
C(hg"_W ou actual market 现货市场
+ k:?;ZG actual price 现货价;实际价格
?^p8]Va% actual profit 实际利润
D._r@~o actual quotation 实盘;实际价位;实际报价
T]`"
Xl8 actual year basis 按实际年度计算
SO"P3X actuals 实货
XPKcF I= actuarial investigation 精算调查
(
PlNaasV actuarial principle 精算原则
;zODp+4@Q actuarial report 精算师报告
"(GeW286k Actuarial Society of Hong Kong 香港精算学会
EG6fC4rfC actuarial valuation 精算师估值
IgJC>;]u actuary 精算师
TXv#/@ ad referendum agreement 暂定协议;有待覆核的协定
!y.7"G* ad valorem duty 从价税;按值征税
3\ed4D ad valorem duty system 从价税制
&|eQLY
#l ad valorem fee 从价费
3.Kdz} ad valorem tariff 从价关税
}X-ggO, additional allowance 额外免税额
k9]n/ additional amount for unexpired risk 未过期风险的额外款额
!}?]&[N= additional assessable profit 补加应评税利润
J$[Vm%56 additional assessment 补加评税
Sa5 y7
additional commitment 额外承担
eH6cBX#P. additional commitment vote 额外承担拨款
i9tM]/SP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Gx($q;8 additional dependent parent allowance 供养父母额外免税额
Sq%R additional provision 额外拨款
e+U o-CO additional stamp duty 附加印花税
jT',+ additional tax 补加税罚款;补加税款
xH uyfQLk Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
|1R@Jz` adjudged bankrupt 被裁定破产
Sq>UMfl& adjudicated bankrupt 裁定破产人
6yqp<D0SP) adjudication fee 裁定费;评定印花税额手续费;评估契据费
'z/hj>B< adjudication of bankruptcy 裁定破产;宣告破产
XlPy(> adjudication of insolvency 裁定无力偿还债务
YR2/`9s\QJ adjusted actual 经调整的实数;调整后的实数
%3wK.tR adjusted current assets 经调整的流动资产;调整后的流动资产
|.5d ^z adjusted figure 经调整的数字;调整后的数额
Dlp::U*N' adjusted liabilities 经调整的负债;调整后的负债
,@xZuq+K< adjusted loss 经调整的亏损;调整后的亏损
;C'*Ui adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
mMH0 o adjusted profit 经调整的利润;调整后的利润
!WXSrICX[ adjusted surplus 经调整的盈余额;调整后的盈余额
Re_.<_$ adjusted value 经调整的价值;调整后的价值
t|%ul6{gz adjustment 调整;修订;理算〔保险〕
PH.v3
3K adjustment centre 调剂中心
=UN:IzT adjustment lag 调整过程的时间差距;调整时差
f{0PLFj adjustment mechanism 调整机制
3V]a "C
adjustment of loss 亏损调整
|>)mYLN!y adjustment process 调整过程;调整程序
wvD|c%
adjustment range 调整幅度
GU`2I/R administered exchange rate 受管制汇率
Zh*I0m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w'C(? ?mH administration expenses 行政费用
va\cE*,@ns administration fee 手续费;行政费
7JbrIdDl| administration in bankruptcy 破产管理
#"l=Lv administration order 遗产管理令
TQE_zOa: administrator 管理人;遗产管理人
:s\s3#? administrator of the estate 遗产管理人
$l=m?r= admission of debt 债项承认书
W;7cF8fu4 admission of proof 接纳债权证明
a9%#
J^! advance 放贷款项;垫付款项;预支款项;预付款项
I5{SC-7 advance account 暂支帐目;预付款帐户
BZ.H6r'Q advance compensation 预付补偿金
?~"RCZ[;.f advance from shareholder 股东垫款
Gwe9<
y advance pending reimbursement 预支以待日后付还
zK v}J advanced economy 先进经济体系
TD<. :ul] advancement 预付;预付财产
3 }XS|Y advances warrant 垫款令
0:nyOx(; advancing 贷出
$|KbjpQ adverse balance 逆差
.3#Tw'% G adverse exchange 逆汇
iM-@?!WF advertisement addressed to shareholders 在报章刊登的致股东通告
/OEj]DNY advice for collection 托收通知书
4?`7XJ0a advice of drawing 提款通知书;汇票通知书
X(~NpL R advice of payment 付款通知
_F3 :j9^ Advisory Committee [Securities and Futures Commission]
G9;WO* 谘询委员会〔证券及期货事务监察委员会〕
raCxHY Advisory Committee on Diversification 经济多元化谘询委员会
B^Vb=* QRo affidavit 誓章;遗产申报誓章
-4.+&' affidavit of no receipt 述明无收款的誓章
_
._'\ affiliate 联号;联营公司;附属公司
U:H*b{`TU affiliated company 附属公司;联号;联营公司
pnWDsC~) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hq|/XBd|| affordability 负担能力
I?gbu@o African Development Bank [AfDB] 非洲开发银行
09r.0Ks after-acquired property 事后取得的财产
lq74Fz&( after-hours dealing 市后交易
^c*'O0y[D after-tax profit 税后盈利;税后利润;税后溢利
)9s[-W,e agency agreement 代理协议
CAk.2C/ agency expenses 代理机构的开支
IIzdCa{l agency fee 代理费
n=`UhC Agency Law 《代理法》
EG,RlmcPp agent 代理人;承销人
+]G;_/[2 agent of company 公司代理人
?(Nls.c agent's fee 代理人费;经纪费
:^K|u^_>P aggregate 总计;总数;总体数字
QM=X<?m/,= aggregate amount 总款额;总额
k7? (IU aggregate assets and liabilities 总体资产与负债
Re`= B aggregate at constant price 按固定价格计算的总体数字
>Tw|SK+3 aggregate demand 总需求
|X>:"?4t aggregate gross position 总持仓量
LaRY#9 aggregate limit 总限额
8D-g%Aj- aggregate of salaries tax 合计薪俸税
d:3G4g aggregate performance 总体表现;总体业绩
WK-WA$7\ aggregate supply 总体供应
>354O6 aggregate surplus 总盈余
=4G9ev
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m6s32??m aggregate value 总值;合计价值
uv, t(a.^ aggregated basis 合计基准
<3'r&ks aggregated net chargeable income 合计应课税入息实额
/p~gm\5Z aggregation 合并计算;合计;总和
h-V5&em"_ aggregation of incomes of husband and wife 夫妇入息合并计算
I<DS07K aggregation of property 财产的总和
6u7>S? agio 差价;贴水
nCt:n}+C7 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
7P=j2;7 v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qvCl
mZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
uCx\Bt"VI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Pt E>08 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
R ~#\gMs Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f5AK@]4G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AkGCIn3 agreement for a settlement 授产协议
5E$)Ip agreement for assignment 转让协议
L0}"H
. agreement for sale 售卖协议;买卖协议
#,Rmu agreement for sale and purchase 买卖协议
w _n)*he)z agreement for the payment of interest 支付利息协议
z"|^Y|`m agreement for the repayment of money 还款协议
^b'[81% agreement of reinsurance 再保险协议
A >Js`s Agricultural Bank of China 中国农业银行
C]82Mt air passenger departure tax 飞机乘客离境税
Jjv,
)@yo Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m3 ,i{ airport tax 机场税
YoJN.],gf alcohol duty 酒精税
_&P![o)x alienation 让与;让渡;转让
b2hB'!m alimony 生活费;赡养费
~b*f2UVs
All Ordinaries Index [AOI] 所有普通股指数
V1M oW;& all risks 全险;综合险
k/Z}nz
All Sales Record for Stock Market 《股票市场成交报告》
.Um.dXBYU Allied Capital Resources Limited 新联财务有限公司
@wb V@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
88G Q F allocation letter 拨款信件
al1Uf]xh allocation of fund 分配款项;预留款项
WI' ;e4 allocation of profit 利润分配;溢利分配
[/xw5rO% allocation warrant 拨款令
lj(}{O allotment 分配;配股
|oa9 g2 allotment notice 股份配售通知;配股通知
IWX%6*Zz allotment of shares 股份分配
!ce5pA allowable 可获宽免;免税的
ZdfIe~Oni allowable business loss 可扣除的营业亏损
lIz"mk
allowable expenses 可扣税的支出
pno]Bld'z allowance 免税额;津贴;备抵;准备金
jU/0a=h9 allowance for debts 债项的免税额
=JY9K0S~ allowance for depreciation by wear and tear 耗损折旧免税额
wj/OYnMw allowance for funeral expenses 殡殓费的免税额
}sZme3*J[ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
y]yp8Bs+ allowance for repairs and outgoings 修葺及支出方面的免税额
x pT85D allowance to debtor 给债务人的津贴
#)z_TM07P alteration of capital 资本更改
pPUKx=d alternate trustee 候补受托人
zrri&QDF< amalgamation 合并
d?S7E
q9` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
SnRk` 5t ambit of charges 征税范围;收费范围
%[b~4,c1 amended valuation 经修订的估值
crG+BFi American Commodities Exchange 美国商品交易所
wS9EC}s:Q American Express Bank Limited 美国运通银行
b$[O^p9x American Stock Exchange 美国证券交易所
BNL Q] amortization 摊销
{fmSmD
amount due from banks 存放银行同业的款项
q,A; d^g amount due from banks abroad 存放海外银行同业的款项
<J!#k@LY]7 amount due from holding companies 控股公司欠款
"CX&2Xfe amount due from local banks 存放本港银行同业的款项
*%bQ p amount due to banks 银行同业的存款
/Ii a >XY amount due to banks abroad 海外银行同业的存款
4vQ]7`I.f amount due to holding companies 控股公司存款
sz9C':`W amount due to local banks 本港银行同业的存款
Z7lv|m& amount due to outport banks 外埠银行同业的存款
T_i]y4dg amount for note issue 发行纸币的款额
?VmEbl amount of bond 担保契据的款额
]X%T^3%G amount of consideration 代价款额
9q(*'rAm amount of contribution 供款数额
>fNRwmi amount of indebtedness 负债款额
MIGcV9hf amount of principal of the loan 贷款本金额
Lj`MFZ amount of rates chargeable 应征差饷数额
bVaydJ* amount of share capital 股本额
x 8|sdZFxo amount of sums assured 承保款额
`KgIr,Q) amount of variation 变动幅度
HG{r\jh amount of vote 拨款数额
W{B)c?G] amount payable 应付款额
B@U;[cO& amount receivable 应收款额
5srj|'ja Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4Hc+F( analysis 分析
q$7SJ.pF ancillary risk 附属风险
}}y~\TB~} annual account 周年帐目;周年帐目报表;年度决算;年结
~`~mnlN annual accounting date 年结日期
))JbROBU, annual allowance 每年免税额;年积金;年度津贴;年津
~\<aj(m(| annual balance 年度余额
7#wdBB% annual disposable income 每年可动用收入
[<CIh46S. annual estimates 周年预算
os9X)G annual fee 年费
1w*DU9f annual general meeting 周年大会
U 51C /A annual growth rate 年增率;每年增长率
Q4i@y6z annual long-term supplement 长期个案每年补助金
=wE1j annual pensionable emolument 可供计算退休金的年薪
'[V}]Z>- annual report 年报
x=s=~cu4, Annual Report on the Consumer Price Index 《消费物价指数年报》
5F&xU$$a- annual return 周年报表;周年申报表;每年报税表格
8$4@U;Vh; Annual Return Rules 《周年报表规则》
?(rJ annual review of consumer prices 每年消费物价回顾
SFP%UfM<