A:
"IT7.!=@9 A share A股;甲类股份
n-" (~ abatement of tax 减税;减扣免税额
uMZ~[Sz ABN AMRO Bank N.V. 荷兰银行
<%S)6cw(3 above-the-line expenditure 线上项目支出;经常预算支出
3J
&Ros above-the-line receipt 线上项目收入;经常预算收入
fPUr O ABSA Asia Limited 南非联合亚洲有限公司
VYkh@j absolute change 绝对数值变更
89 (qU absolute expenditure 实际开支
pQ:^ ziwa3 absolute guideline figure 绝对准则数字
1Ng.Ukb absolute interest 绝对权益
Z}uY%] absolute order of discharge 绝对破产解除令
)-Hs]D: absolute profit margin 绝对利润幅度
}" vxYB!h3 absolute value 实值;绝对值
wb?k absolutely vested interest 绝对既得权益
ge
GhM>G absorbed cost 已吸收成本;已分摊成本
[=q/f2_1. absorption 吸收;分摊;合并
eQu(3 sYb absorption rate 吸收率;摊配率;分摊率
j0; ~2W#G* ACB Finance Limited 亚洲商业财务有限公司
:1j8!R5 acceptable form of reciprocity 合理的互惠条件
Si?s69 acceptable rate 适当利率;适当汇率
/#M1J:SV acceptance agreement 承兑协议
Lxv 4w acceptance for honour 参加承兑
jo<xrn\ acceptor 承兑人;接受人;受票人
i`r`Fj}-S- acceptor for honour 参加承兑人
EXr2d" accident insurance 意外保险
Nb&j?./ Accident Insurance Association of Hong Kong 香港意外保险公会
EpMxq7* accident insurance scheme 意外保险计划
>U{iof< accident year basis 意外年度基准
/)Cfm1$ic accommodation 通融;贷款
iv *$!\Cd accommodation bill 通融票据;空头票据
%0C [v7\ accommodation party 汇票代发人
D`a6D account balance 帐户余额;帐户结余
}]o8}$&( account book 帐簿
Nbd4>M< account collected in advance 预收款项
)0exGx+: account current book 往来帐簿
-|#{V.G3' account of after-acquired property 事后取得的财产报告
ZPG,o5`% account of defaulter 拖欠帐目
K_)~&Cu*' account payable 应付帐款
`K.C>68 account payee only [A/C payee only] 只可转帐;存入收款人帐户
x'x5tg account receivable 应收帐款
xj>P5\mW# account receivable report 应收帐款报表
bt) C+|i account statement 结单;帐单;会计财务报表
U+x^!{[/ account title 帐户名称;会计科目
%%s)D4sW accountant's report 会计师报告
9efey? z Accountant's Report Rules 会计师报告规则
S9Yzvq!( accounting and auditing procedure 会计与审计程序;会计与核数程序
D :U6r^c Accounting Arrangements 《会计安排》
rC^5Z accounting basis 会计基础
:kR>wX accounting by Official Receiver 破产管理署署长呈交的帐目
)-)rL@s. Accounting Circular 《会计通告》
MOaI~xZ accounting class 会计类别
iF^qbh%%E accounting date 记帐日期;会计结算日期
T:@6(_Z accounting for money 款项核算
yogavCD9b/ Accounting Officer 会计主任
W-s 6+DY accounting period 会计报告期;会计期
N<rq}^qo accounting policy 会计政策;会计方针
lfHN_fE>Mq accounting practice 会计惯例
7s?#y=M accounting principle 会计准则
A,<5W } accounting record 会计记录
{wz)^A
sy accounting report 会计报告
,^?g\&f( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qhxMO[f Accounting Society of China 中国会计学会
@^UgdD,BS, accounting statement 会计报表
mcd{:/^? accounting system 会计制度;会计系统
wG[nwt0L accounting transaction 会计事项;帐务交易
8j#S+=l> accounting treatment 会计处理
1DB{"8ov accounting year 会计年度
V
,p~,rC accretion 增值;添加
DlUKhbo$g accrual 应计项目;应累算数目
Q`9c/vPU accrual basis 应计制;权责发生制
UXBWCo;- accrual basis accounting 应计制会计;权责发生制会计
'/u|32 accrue 应累算;应计
#MA6eE'R accrued benefit 应累算利益
(`dz37@* accrued charges 应计费用
B<SE|~\2 accrued cumulative preference share dividend 应累算的累积优先股股息
Ux=~-}<-w accrued expenses 应累算费用
GB|>eZLv< accrued interest payable 应付利息;应计未付利息
]H !ru accrued interest receivable 应收利息;应计未收利息
940:NOgm accrued right 累算权益
DH?n~qKpC accruing profit 应累算的利润
_gqqPny4$ accumulated fiscal reserve 累积财政储备
c1k[)O~ accumulated profit 累积利润;滚存溢利
;Yee0O!d4 accumulated reserve 累积储备
!y b06Z\f accumulation of surplus income 累积收益盈余
B8Fb$ acquired assets 既得资产
)&1v[]%S acquisition 收购;购置;取得
^H.B6h? acquisition cost 购置成本
l{dsm1#W~ acquisition expenses 购置费用
9?,i+\)qK@ acquisition of 100% interest 收购全部股权
fY&TI}Y acquisition of control 取得控制权
#!F>cez acquisition of fixed assets 购置固定资产
xA
Ez1 acquisition of shell “买壳”
wPM>-F acquisition price 收购价
IQO|)53) act of God 天灾
v-z%3x.f acting partner 执事合伙人
Ih:Q}V#6 active market 买卖活跃的市场;交投畅旺的市场;旺市
dzOco)y active partner 积极参与的合伙人
kku<0<(N active trading 交投活跃
JI.=y5I actual circulation 实际流通
_s5^\~ao actual cost 实际成本
H}kZ;8 actual expenditure 实际开支;实际支出
[ *Dj:A)V^ actual income 实际入息;实际收入;实际收益
C~pas~ actual market 现货市场
%cSx`^`6j actual price 现货价;实际价格
$@'BB=i actual profit 实际利润
X3}eq|r9 actual quotation 实盘;实际价位;实际报价
\:J=tAC actual year basis 按实际年度计算
c},pu[nL actuals 实货
IADHe\. actuarial investigation 精算调查
wmGcXBHt$ actuarial principle 精算原则
T<0 r, actuarial report 精算师报告
HQP.7.w7 5 Actuarial Society of Hong Kong 香港精算学会
We{@0K/O actuarial valuation 精算师估值
MMFg{8 actuary 精算师
G*N[t w ad referendum agreement 暂定协议;有待覆核的协定
<rE>?zvm ad valorem duty 从价税;按值征税
j$q5m 24L ad valorem duty system 从价税制
~wDXjn"U& ad valorem fee 从价费
&NBH'Rt ad valorem tariff 从价关税
BEaF-*?A additional allowance 额外免税额
@??3d9I additional amount for unexpired risk 未过期风险的额外款额
_!o8s%9be additional assessable profit 补加应评税利润
$!*>5".A additional assessment 补加评税
!0@4*>n additional commitment 额外承担
o9e8Oj& additional commitment vote 额外承担拨款
T9V=#+8#" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Bn]=T additional dependent parent allowance 供养父母额外免税额
E_=F'sP? additional provision 额外拨款
Csuasi3]1d additional stamp duty 附加印花税
vT EqT additional tax 补加税罚款;补加税款
4 -tC=>>wc Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
{d[Nc,AMb adjudged bankrupt 被裁定破产
g}0K@z3 adjudicated bankrupt 裁定破产人
U&#`
<R_0 adjudication fee 裁定费;评定印花税额手续费;评估契据费
.+1I>L adjudication of bankruptcy 裁定破产;宣告破产
#s c!H4 adjudication of insolvency 裁定无力偿还债务
62HA[cr&) adjusted actual 经调整的实数;调整后的实数
{ze69 h adjusted current assets 经调整的流动资产;调整后的流动资产
|2l-s 1|y adjusted figure 经调整的数字;调整后的数额
-0CBMoe adjusted liabilities 经调整的负债;调整后的负债
q2E{o)9 adjusted loss 经调整的亏损;调整后的亏损
3cghg._ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
"6'", adjusted profit 经调整的利润;调整后的利润
f8lyH'z0
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Cy?]o?_? adjusted value 经调整的价值;调整后的价值
!s-A`}
s+ adjustment 调整;修订;理算〔保险〕
tG$O[f@U6 adjustment centre 调剂中心
[gBf1,bK adjustment lag 调整过程的时间差距;调整时差
A6=Z2i0w>X adjustment mechanism 调整机制
|,,#DSe adjustment of loss 亏损调整
Z2M(euzfi3 adjustment process 调整过程;调整程序
+JtK VF adjustment range 调整幅度
k";dK*hD, administered exchange rate 受管制汇率
C!^A\T7p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H*N <7# administration expenses 行政费用
P6GTgQ<'BA administration fee 手续费;行政费
ooJxE\L administration in bankruptcy 破产管理
`'s_5Ek administration order 遗产管理令
D Yf2V6' administrator 管理人;遗产管理人
>;4q administrator of the estate 遗产管理人
~frsgHW admission of debt 债项承认书
68z#9}
admission of proof 接纳债权证明
}9\_s* advance 放贷款项;垫付款项;预支款项;预付款项
5&s6(?,Eu advance account 暂支帐目;预付款帐户
e=(Y,e3 advance compensation 预付补偿金
"]=OR> advance from shareholder 股东垫款
uNn1qV advance pending reimbursement 预支以待日后付还
4JK6<Pk advanced economy 先进经济体系
nCi
]6;Y advancement 预付;预付财产
W5Z-s.o advances warrant 垫款令
n'mrLZw advancing 贷出
SEI0G_wk$ adverse balance 逆差
o>M^&)Xs adverse exchange 逆汇
my A;Y advertisement addressed to shareholders 在报章刊登的致股东通告
9 wR D=a advice for collection 托收通知书
t}R!i-D|HB advice of drawing 提款通知书;汇票通知书
8j>V?'Szk advice of payment 付款通知
S} UYkns* Advisory Committee [Securities and Futures Commission]
R7Qj<, 谘询委员会〔证券及期货事务监察委员会〕
~}b0zL Advisory Committee on Diversification 经济多元化谘询委员会
n3$=& affidavit 誓章;遗产申报誓章
nqH[
y0 affidavit of no receipt 述明无收款的誓章
[UXVL}tk affiliate 联号;联营公司;附属公司
PFp!T [) affiliated company 附属公司;联号;联营公司
IQ<G. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Sk53Lc affordability 负担能力
:(XyiF<Ud African Development Bank [AfDB] 非洲开发银行
TQO|C? after-acquired property 事后取得的财产
5b"=m9{g after-hours dealing 市后交易
Mrk3r/
8w after-tax profit 税后盈利;税后利润;税后溢利
[l^XqD D4 agency agreement 代理协议
UUfM7gq agency expenses 代理机构的开支
4|_xz;i agency fee 代理费
q,ie)` Agency Law 《代理法》
<2]h$53y! agent 代理人;承销人
TI3xt-/ agent of company 公司代理人
3q4Zwv0z20 agent's fee 代理人费;经纪费
P- ZvW<M aggregate 总计;总数;总体数字
XcoX8R%U aggregate amount 总款额;总额
cV>?*9z0 aggregate assets and liabilities 总体资产与负债
p|-> z aggregate at constant price 按固定价格计算的总体数字
6kp)'wz` aggregate demand 总需求
`>\
~y1 aggregate gross position 总持仓量
+>C26Q aggregate limit 总限额
Kq")|9=d aggregate of salaries tax 合计薪俸税
sP^:*B0 aggregate performance 总体表现;总体业绩
\9,lMK[b aggregate supply 总体供应
OulRqbL2 aggregate surplus 总盈余
?M'CTz}<\ aggregate total 整体总额
|[n\'Xy;{ aggregate value 总值;合计价值
--y,ky# aggregated basis 合计基准
6xx.Z3v aggregated net chargeable income 合计应课税入息实额
g"sb0d9 aggregation 合并计算;合计;总和
w
aniCEo aggregation of incomes of husband and wife 夫妇入息合并计算
m)66g]F+ aggregation of property 财产的总和
{Yxvb** agio 差价;贴水
QswPga(- Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e*'bY;8lo Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b&!}SZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
vfqXHc
unj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^?fsJ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
{P?Ge Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ch?yk^cY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
iyCH)MA agreement for a settlement 授产协议
x=rMjz-`_ agreement for assignment 转让协议
z#RwgSPw6 agreement for sale 售卖协议;买卖协议
MX~h>v3_R4 agreement for sale and purchase 买卖协议
{G=> WAXo agreement for the payment of interest 支付利息协议
'KmM%tN agreement for the repayment of money 还款协议
8-+# !] agreement of reinsurance 再保险协议
]uhG&:
} Agricultural Bank of China 中国农业银行
Fb<'L5}i air passenger departure tax 飞机乘客离境税
0(c,J$I]Z! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
kVsX/~$ airport tax 机场税
G$YF0Nc alcohol duty 酒精税
\68bXY. alienation 让与;让渡;转让
pqs!kSJV alimony 生活费;赡养费
;PMPXN'z6 All Ordinaries Index [AOI] 所有普通股指数
%62|dhl6 all risks 全险;综合险
^4WZ%J#g All Sales Record for Stock Market 《股票市场成交报告》
A?HDY_u Allied Capital Resources Limited 新联财务有限公司
#vK99S2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
EIzTbW{p allocation letter 拨款信件
I SZEP8w allocation of fund 分配款项;预留款项
^Vth;!o allocation of profit 利润分配;溢利分配
t@lTA>;U@ allocation warrant 拨款令
"
AvEo allotment 分配;配股
rY Puo allotment notice 股份配售通知;配股通知
n. N0Nhd allotment of shares 股份分配
sifjmNP allowable 可获宽免;免税的
&56\@t^ allowable business loss 可扣除的营业亏损
9Q(Lnu allowable expenses 可扣税的支出
vB7]L9=@" allowance 免税额;津贴;备抵;准备金
@&HLm^j2O allowance for debts 债项的免税额
85"Szc-# allowance for depreciation by wear and tear 耗损折旧免税额
W{JR%Sq$ allowance for funeral expenses 殡殓费的免税额
|LIcq0Z allowance for inflation 为通货膨胀而预留的款项;通胀准备金
q ) 5s'( allowance for repairs and outgoings 修葺及支出方面的免税额
i|H^&$| allowance to debtor 给债务人的津贴
T^8`ji alteration of capital 资本更改
68~]_r.a alternate trustee 候补受托人
0@'-g^PS amalgamation 合并
D {E,XOi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h{yh}04P1 ambit of charges 征税范围;收费范围
*@lVesC2 amended valuation 经修订的估值
CiU^U|~ 'L American Commodities Exchange 美国商品交易所
qu1! KS American Express Bank Limited 美国运通银行
4%v-)HGh American Stock Exchange 美国证券交易所
P<1&kUZL amortization 摊销
e#6H[t
amount due from banks 存放银行同业的款项
NB3+kf , amount due from banks abroad 存放海外银行同业的款项
[Ketg amount due from holding companies 控股公司欠款
C.=%8|Zy amount due from local banks 存放本港银行同业的款项
}rVLWt amount due to banks 银行同业的存款
cPL6(&7 amount due to banks abroad 海外银行同业的存款
l}S96B amount due to holding companies 控股公司存款
\RVfgfe amount due to local banks 本港银行同业的存款
"OP$n-*@% amount due to outport banks 外埠银行同业的存款
W:f )#' amount for note issue 发行纸币的款额
Tpnwwx[]:| amount of bond 担保契据的款额
|&S^L}V.C amount of consideration 代价款额
Ei,dO;& amount of contribution 供款数额
=*(_sW6; amount of indebtedness 负债款额
N^`S'FVA amount of principal of the loan 贷款本金额
e'|P^G>g amount of rates chargeable 应征差饷数额
FzsW^u+ amount of share capital 股本额
,uO?f1 amount of sums assured 承保款额
|.~2C14[ amount of variation 变动幅度
2sBYy 8.r amount of vote 拨款数额
o 8^!wGY amount payable 应付款额
4.%/u@rAi amount receivable 应收款额
z5^Se!`5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a#Z#-y! analysis 分析
[mUC7Kpi ancillary risk 附属风险
q 3,p=ijJ annual account 周年帐目;周年帐目报表;年度决算;年结
JDpW7OrDc annual accounting date 年结日期
F%ukT6xp annual allowance 每年免税额;年积金;年度津贴;年津
#)DDQ?D annual balance 年度余额
i[vN3`*B annual disposable income 每年可动用收入
'Um\m annual estimates 周年预算
<ihJp^kgQ annual fee 年费
r_^]5C\ annual general meeting 周年大会
coXm*X>z annual growth rate 年增率;每年增长率
A8nf"mRD: annual long-term supplement 长期个案每年补助金
YTe8C9eO annual pensionable emolument 可供计算退休金的年薪
mk-L3H1@J3 annual report 年报
w(%$~]h Annual Report on the Consumer Price Index 《消费物价指数年报》
(=53WbOh/t annual return 周年报表;周年申报表;每年报税表格
cpq0'x\ Annual Return Rules 《周年报表规则》
]x_14$rk annual review of consumer prices 每年消费物价回顾
%[?{H} y annual roll-forward basis 逐年延展方式
Qmv8T
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:$^sI"hO annual statement 年度报表;年度决算表
A{hST~s Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}N3Ur~X\ annuitant 年金受益人
_rUsb4r annuity 年金
\$8p8MP<&D annuity contract 年金合约
"X1{* annuity on human life 人寿年金
/h!iLun7I antecedent debt 先前的债项
a^L'- ( ante-dated cheque 倒填日期支票
#Nv0d|0\ anticipated expenditure 预期开支
@:u2{>Yl anticipated net profit 预期纯利
5)K?:7 anticipated revenue 预期收入
!\Q/~p'jS anti-inflation measure 反通货膨胀措施
_l]rt anti-inflationary stance 反通货膨胀立场
W<H^V"^ apparent deficit 表面赤字
}?d
l.=eq apparent financial solvency 表面偿债能力
1z8AK"8 apparent partner 表面合伙人
0j-;4>p application for personal assessment 个人入息课税申请书
wdgC{WGl application of fund 资金应用
_@]@&^K$E application to release as liquidator and to destruct the books of accounts and documents
:e4[isI 申请免除清盘人职务及毁灭帐簿与文件
g5~1uU$O appointed actuary 委任精算师
5~omZ,qe appointed auditor 委任核数师;委任审计师
J$Ba*`~!! appointed trustee 委任的受托人
4[LzjC appointer 委任人
/#4BUfY
f apportioned pro rata 按比例分摊
7w|4BRL apportionment 分配;分摊
FU(s jB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~gbq^ apportionment formula 分摊方程式
pdR&2fp apportionment of estate duty 遗产税的分摊
L5>.ku=T appraisal 估价;评估
,OO0*% appreciable growth 可观增长
<7~+ehu appreciable impact 显着影响
NB/ wJ3 F appreciable increase 可观增长
P^bcc appreciation 增值;升值
ki_Py5 appreciation against other currencies 相对其他货币升值
}~ o>H a; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h3L{zOff appreciation tax 增值税
.SSj=q4? appropriation 拨款;拨用;拨付
Y'i_EX| appropriation account 拨款帐目
@7B!(Q Appropriation Bill 拨款法案
r \]iw v appropriation-in-aid system 补助拨款办法
wkZ}o,{*: approved assets 核准资产
8:0.Pi(ln@ approved basket stock 认可一篮子证券
!Zf)N_k approved budget 核准预算
,ffH:3F approved charitable donation 认可慈善捐款
-Z%B9ql' approved charitable institution 认可慈善机构
9/S-=VOe.t approved currency 核准货币;认可货币
4#@zn 2l approved estimates 核准预算
V,Br|r$l( approved estimates of expenditure 核准开支预算
4qEeN-6h approved overseas insurer 核准海外保险人
GCPSe A~cx approved overseas trust company 核准海外信托公司
[VwoZX: approved pooled investment fund 核准汇集投资基金
(%EhkTb approved provident fund scheme 认可公积金计划
IE9A _u* approved provision 核准拨款
i(XqoR-x approved redeemable share 核准可赎回股份
7L&=z$U@m approved regional stock 认可地区性证券
G8oOFBQD approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
U.QjB0; arbitrage 套戥;套汇;套利
KC{HX? arbitrageur 套戥者;套汇者
GKKf#r74 arbitrary amount 临时款项
snyg arrangement 措施;安排;协定
vSy#[9} arrears 欠款
Li_ a|dI arrears of pay 欠付薪酬
h"G#} C] arrears of revenue 逾期未收税款;逾期未收的帐项
R8Dn
GR articles of association 组织章程;组织细则;组织章程细则
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