A:
gjs-j{* A share A股;甲类股份
pkM32v- abatement of tax 减税;减扣免税额
.y'OoDe ABN AMRO Bank N.V. 荷兰银行
K}$PI W above-the-line expenditure 线上项目支出;经常预算支出
ev+NKUi= above-the-line receipt 线上项目收入;经常预算收入
#Io#OG<7b ABSA Asia Limited 南非联合亚洲有限公司
||_F
/AD absolute change 绝对数值变更
>|rL0 absolute expenditure 实际开支
^Cak/5^K absolute guideline figure 绝对准则数字
A"P1B] absolute interest 绝对权益
d3 N %V.w absolute order of discharge 绝对破产解除令
5aWKyXBIx absolute profit margin 绝对利润幅度
z&-`<uV~ absolute value 实值;绝对值
''WX absolutely vested interest 绝对既得权益
NuXU2w~ absorbed cost 已吸收成本;已分摊成本
oYqC"g&4Z absorption 吸收;分摊;合并
"\V:W%23W{ absorption rate 吸收率;摊配率;分摊率
hA~}6Qn ACB Finance Limited 亚洲商业财务有限公司
.t}nznh acceptable form of reciprocity 合理的互惠条件
KztF#[64W^ acceptable rate 适当利率;适当汇率
lL83LhE}< acceptance agreement 承兑协议
PB9<jj; acceptance for honour 参加承兑
WK<pZ *x acceptor 承兑人;接受人;受票人
@yek6E&9 acceptor for honour 参加承兑人
GvVuF S>y accident insurance 意外保险
YE-kdzff Accident Insurance Association of Hong Kong 香港意外保险公会
Dk7"#q@kx accident insurance scheme 意外保险计划
E3KPjK accident year basis 意外年度基准
SE/@ li accommodation 通融;贷款
_p~
`nQ=7 accommodation bill 通融票据;空头票据
2OZdj accommodation party 汇票代发人
_e-a>y account balance 帐户余额;帐户结余
p4el9O&-tV account book 帐簿
2<J82(4j account collected in advance 预收款项
M.l;!U!} account current book 往来帐簿
Ao]F_hZ account of after-acquired property 事后取得的财产报告
0umfC account of defaulter 拖欠帐目
e~}+.B0 account payable 应付帐款
\(A>~D8Fo account payee only [A/C payee only] 只可转帐;存入收款人帐户
'i@Y #F%D account receivable 应收帐款
Fm2t:,= account receivable report 应收帐款报表
dA_s7), account statement 结单;帐单;会计财务报表
Sa@Xh,y Z account title 帐户名称;会计科目
ZERd#7@m+ accountant's report 会计师报告
%Ajf|Go0/G Accountant's Report Rules 会计师报告规则
lc/2!:g accounting and auditing procedure 会计与审计程序;会计与核数程序
]9x30UXLwD Accounting Arrangements 《会计安排》
Nls|R accounting basis 会计基础
55[K[K accounting by Official Receiver 破产管理署署长呈交的帐目
vR`KRI`{ Accounting Circular 《会计通告》
MZ+"Arzb accounting class 会计类别
T$q]iSgu accounting date 记帐日期;会计结算日期
$4eogI7N>w accounting for money 款项核算
xW^<.@Agm Accounting Officer 会计主任
oZzE.Q1T accounting period 会计报告期;会计期
xAoozDj accounting policy 会计政策;会计方针
z#-&M J accounting practice 会计惯例
t qER;L accounting principle 会计准则
^y h accounting record 会计记录
c(eu[vj: accounting report 会计报告
ricDP 9#a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VX- f~ Accounting Society of China 中国会计学会
0_Y;r{3m" accounting statement 会计报表
_mn4z+ accounting system 会计制度;会计系统
I
4EocM= accounting transaction 会计事项;帐务交易
z3$PrK% accounting treatment 会计处理
EoY570PN accounting year 会计年度
]w')~yk accretion 增值;添加
[}VEDx accrual 应计项目;应累算数目
)@sz\yI%U accrual basis 应计制;权责发生制
+V0uHpm accrual basis accounting 应计制会计;权责发生制会计
vu*08<M~i| accrue 应累算;应计
WM"I
r1 accrued benefit 应累算利益
czT$mKj3 accrued charges 应计费用
w.V8-9{ accrued cumulative preference share dividend 应累算的累积优先股股息
H-S28%. accrued expenses 应累算费用
=6%0pu]0 accrued interest payable 应付利息;应计未付利息
Eu0_/{: accrued interest receivable 应收利息;应计未收利息
8d>OtDLa accrued right 累算权益
&-{4JSII accruing profit 应累算的利润
<ZnAPh accumulated fiscal reserve 累积财政储备
t<`BaU accumulated profit 累积利润;滚存溢利
5&VLq accumulated reserve 累积储备
aFbA=6 accumulation of surplus income 累积收益盈余
IYrO;GQ acquired assets 既得资产
v0HFW%YJ^J acquisition 收购;购置;取得
N8!B2uPQ acquisition cost 购置成本
q_I ''L acquisition expenses 购置费用
"%sW/ph acquisition of 100% interest 收购全部股权
~+|p.(I acquisition of control 取得控制权
cy? EX~s4 acquisition of fixed assets 购置固定资产
MbJV)*Q acquisition of shell “买壳”
/]vg_&)= acquisition price 收购价
19lx;^b act of God 天灾
Dui<$jl0b acting partner 执事合伙人
J M`uIVnNA active market 买卖活跃的市场;交投畅旺的市场;旺市
uL1-@D, active partner 积极参与的合伙人
D!y
Cnq=8 active trading 交投活跃
#kxg|G[Ol actual circulation 实际流通
u'iOa
actual cost 实际成本
}F\0Bl& actual expenditure 实际开支;实际支出
ap=_odW~p actual income 实际入息;实际收入;实际收益
/*8"S mte actual market 现货市场
8"
\>1{^ actual price 现货价;实际价格
'g$|:bw/ actual profit 实际利润
V862(y actual quotation 实盘;实际价位;实际报价
\BS^="AcpP actual year basis 按实际年度计算
0lW}l9}'- actuals 实货
x0 j$]$ actuarial investigation 精算调查
g#H#i~E^ actuarial principle 精算原则
p;C`n)7P7 actuarial report 精算师报告
0z%]HlPg Actuarial Society of Hong Kong 香港精算学会
|}#Rn`*2y actuarial valuation 精算师估值
3ldOOQW% actuary 精算师
-\r*D#aHBN ad referendum agreement 暂定协议;有待覆核的协定
q 3
9RD ad valorem duty 从价税;按值征税
"Z,'NL>& ad valorem duty system 从价税制
O! ;!amvz ad valorem fee 从价费
44cyD _( ad valorem tariff 从价关税
=b6Q2s,i additional allowance 额外免税额
\.}* s]6 additional amount for unexpired risk 未过期风险的额外款额
5Rc
5/ m additional assessable profit 补加应评税利润
?}O\'Fa8 additional assessment 补加评税
7$/ O{GBJ additional commitment 额外承担
k%.IIVRx additional commitment vote 额外承担拨款
S=o Ab& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
j'v2m 6/ additional dependent parent allowance 供养父母额外免税额
OI1&Z4Lx additional provision 额外拨款
t\'URpa+5% additional stamp duty 附加印花税
3VcG
/rf additional tax 补加税罚款;补加税款
I]zCsT. Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
)|*HkdF` adjudged bankrupt 被裁定破产
QQ pe.oF adjudicated bankrupt 裁定破产人
;K`qSX;;c( adjudication fee 裁定费;评定印花税额手续费;评估契据费
TqzkF7;k4 adjudication of bankruptcy 裁定破产;宣告破产
yfi.<G)S adjudication of insolvency 裁定无力偿还债务
)=2iGEVW adjusted actual 经调整的实数;调整后的实数
cn Q(
G$kh adjusted current assets 经调整的流动资产;调整后的流动资产
gzi~BJ adjusted figure 经调整的数字;调整后的数额
\-c70v63X adjusted liabilities 经调整的负债;调整后的负债
Azu$F5G!n adjusted loss 经调整的亏损;调整后的亏损
^e)KEkh 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
R ]HHbD&; adjusted profit 经调整的利润;调整后的利润
& [4Gv61 adjusted surplus 经调整的盈余额;调整后的盈余额
_g
3hXsA adjusted value 经调整的价值;调整后的价值
Un7jzAvQ adjustment 调整;修订;理算〔保险〕
MdCEp1Z adjustment centre 调剂中心
:+en8^r% adjustment lag 调整过程的时间差距;调整时差
f%d7?<rw adjustment mechanism 调整机制
U%"v7G- adjustment of loss 亏损调整
sJMT _yt; adjustment process 调整过程;调整程序
]iYjS adjustment range 调整幅度
td%EbxJK]` administered exchange rate 受管制汇率
V"k*PLt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U^:+J-z{ administration expenses 行政费用
CH!Lf,G administration fee 手续费;行政费
DzH1q r administration in bankruptcy 破产管理
b,~6cDU administration order 遗产管理令
*7`;{O administrator 管理人;遗产管理人
iVwI}%k administrator of the estate 遗产管理人
_6xC4@~h* admission of debt 债项承认书
XWH~o:0<2 admission of proof 接纳债权证明
xyBWV]Y advance 放贷款项;垫付款项;预支款项;预付款项
R$_#7>3 advance account 暂支帐目;预付款帐户
[|E
93g advance compensation 预付补偿金
z-ra] advance from shareholder 股东垫款
W(Xb]t=19 advance pending reimbursement 预支以待日后付还
eM{,B advanced economy 先进经济体系
K-Y;[+#g1o advancement 预付;预付财产
@tR:}J*9s advances warrant 垫款令
0%#ZupN advancing 贷出
~#pQWa5 adverse balance 逆差
5Ta<$t adverse exchange 逆汇
r3{Cu z advertisement addressed to shareholders 在报章刊登的致股东通告
E.zY(# S advice for collection 托收通知书
Hq ]f$Q6: advice of drawing 提款通知书;汇票通知书
.\".}4qQ advice of payment 付款通知
1T!(M"'Ij Advisory Committee [Securities and Futures Commission]
=0
mf 谘询委员会〔证券及期货事务监察委员会〕
Am{Vtl)i Advisory Committee on Diversification 经济多元化谘询委员会
nj]l'~Y0 affidavit 誓章;遗产申报誓章
|W:xbtPNy affidavit of no receipt 述明无收款的誓章
p gWBW9\ affiliate 联号;联营公司;附属公司
&,JrhMr\ affiliated company 附属公司;联号;联营公司
W0R<^5_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
..)O/g. affordability 负担能力
aHuZzYQ*"j African Development Bank [AfDB] 非洲开发银行
bXmX@A$#Io after-acquired property 事后取得的财产
a=]tqV_ after-hours dealing 市后交易
N7=lSBm after-tax profit 税后盈利;税后利润;税后溢利
k><k|P[| agency agreement 代理协议
MZZEqsD5[ agency expenses 代理机构的开支
l`>|XUf6 agency fee 代理费
Nb(c;|nV Agency Law 《代理法》
j0_)DG agent 代理人;承销人
nc4KeEl agent of company 公司代理人
#{-B`FAQ agent's fee 代理人费;经纪费
J!YB_6b aggregate 总计;总数;总体数字
5%Hw,h aggregate amount 总款额;总额
qT5q3 A(8 aggregate assets and liabilities 总体资产与负债
Bi:%}8STH aggregate at constant price 按固定价格计算的总体数字
62)Qr
aggregate demand 总需求
avxr|uk aggregate gross position 总持仓量
FN0)DN2d} aggregate limit 总限额
waT'|9{ aggregate of salaries tax 合计薪俸税
THEpW{.E aggregate performance 总体表现;总体业绩
(_1(<Jw aggregate supply 总体供应
@komb IK aggregate surplus 总盈余
__LR!F]=i aggregate total 整体总额
0 w Q'~8 aggregate value 总值;合计价值
X\sO eb:] aggregated basis 合计基准
YS],o'T aggregated net chargeable income 合计应课税入息实额
C&wp* aggregation 合并计算;合计;总和
$`;1][OD aggregation of incomes of husband and wife 夫妇入息合并计算
r}T(?KGx aggregation of property 财产的总和
'1P~"P3 agio 差价;贴水
>h)D~U(H 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》
&|MdBJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=[5F~--Tf 《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》
eO%w
i.Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#$n >+lc 《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》
Z{XF!pS%H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~/C9VR& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6Uh_&?\% agreement for a settlement 授产协议
>L4q>S^v agreement for assignment 转让协议
5y^I~"_i agreement for sale 售卖协议;买卖协议
$y{rM%6JU agreement for sale and purchase 买卖协议
=^ZDP1h/} agreement for the payment of interest 支付利息协议
IE]? WW5 agreement for the repayment of money 还款协议
9696EQ,I agreement of reinsurance 再保险协议
fj"1TtPq# Agricultural Bank of China 中国农业银行
q8 &\;GK| air passenger departure tax 飞机乘客离境税
%/; *Ewwb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+6~ut^YiM. airport tax 机场税
=Vie0TV&h alcohol duty 酒精税
\0j-p alienation 让与;让渡;转让
2Sgv alimony 生活费;赡养费
Oz{FM6 All Ordinaries Index [AOI] 所有普通股指数
Z; 6N7U all risks 全险;综合险
qzk!'J3*r< All Sales Record for Stock Market 《股票市场成交报告》
uE &/:+ Allied Capital Resources Limited 新联财务有限公司
Y'
FB
{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
zy'e|92aO allocation letter 拨款信件
+,c]FAx4 allocation of fund 分配款项;预留款项
nQ +$ allocation of profit 利润分配;溢利分配
v]h^0WU allocation warrant 拨款令
+khVi} allotment 分配;配股
.D3k(zZ allotment notice 股份配售通知;配股通知
V*6o |# allotment of shares 股份分配
h[ cqa allowable 可获宽免;免税的
tn38T% allowable business loss 可扣除的营业亏损
&TTvX%T allowable expenses 可扣税的支出
He9Er allowance 免税额;津贴;备抵;准备金
/Z|K9a allowance for debts 债项的免税额
u(W>HVEG allowance for depreciation by wear and tear 耗损折旧免税额
vC^Ul allowance for funeral expenses 殡殓费的免税额
-y|*x-iZ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
1`Z:/]hl allowance for repairs and outgoings 修葺及支出方面的免税额
Se}&2 R allowance to debtor 给债务人的津贴
nPW=m`jG alteration of capital 资本更改
zFi)R }Ot alternate trustee 候补受托人
W\EvMV" amalgamation 合并
*/'j[uj
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
FFtB# ambit of charges 征税范围;收费范围
ZHM NG~! amended valuation 经修订的估值
Xk] uXx:TN American Commodities Exchange 美国商品交易所
!&adO,jN+= American Express Bank Limited 美国运通银行
V7<w9MM American Stock Exchange 美国证券交易所
fnJx$PD~ amortization 摊销
.k -!/ ^ amount due from banks 存放银行同业的款项
VX:Kq<XwQ amount due from banks abroad 存放海外银行同业的款项
w,*#z amount due from holding companies 控股公司欠款
&|fPskpy amount due from local banks 存放本港银行同业的款项
XwZR
Kh\>= amount due to banks 银行同业的存款
,K15KN.' amount due to banks abroad 海外银行同业的存款
<5!)5+G amount due to holding companies 控股公司存款
\_)[FC@ amount due to local banks 本港银行同业的存款
M{t/B-'4 amount due to outport banks 外埠银行同业的存款
XUVBD;"f! amount for note issue 发行纸币的款额
v%muno, amount of bond 担保契据的款额
CH$K_\ amount of consideration 代价款额
gq~K(Q<O< amount of contribution 供款数额
b5)1\ANq amount of indebtedness 负债款额
NT=)</v amount of principal of the loan 贷款本金额
)8E[xBaO amount of rates chargeable 应征差饷数额
eGW
h]% amount of share capital 股本额
3Yf~5csY amount of sums assured 承保款额
OUhlQq\ amount of variation 变动幅度
tISb' ^T amount of vote 拨款数额
G:!3X) b amount payable 应付款额
uquY
z_2 amount receivable 应收款额
d(YAH@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(qw;-A
W8 analysis 分析
U!jRF ancillary risk 附属风险
LJSx~)@ annual account 周年帐目;周年帐目报表;年度决算;年结
]+5Y\~I annual accounting date 年结日期
yu}T><Wst annual allowance 每年免税额;年积金;年度津贴;年津
w~~[0e+E annual balance 年度余额
q*<FfO=eQ annual disposable income 每年可动用收入
T"DG$R,Aj annual estimates 周年预算
$\#wsI( annual fee 年费
p4uN+D`.U annual general meeting 周年大会
DfjDw/{U3L annual growth rate 年增率;每年增长率
s54AM]a{j annual long-term supplement 长期个案每年补助金
A;TNR annual pensionable emolument 可供计算退休金的年薪
qtjx<`EK> annual report 年报
O[8wF86R Annual Report on the Consumer Price Index 《消费物价指数年报》
FI @kE19 annual return 周年报表;周年申报表;每年报税表格
-I:L6ft8 Annual Return Rules 《周年报表规则》
=, 64Qbau annual review of consumer prices 每年消费物价回顾
pmiC|F83!8 annual roll-forward basis 逐年延展方式
yujv^2/ annual salary 年薪
<9[>+X annual statement 年度报表;年度决算表
J;k8 a2$_ 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
E J&w6),d annuitant 年金受益人
h
^Wm03w annuity 年金
)_kU,RvZ annuity contract 年金合约
YRu/KUT$ 7 annuity on human life 人寿年金
VVe^s|~Z antecedent debt 先前的债项
RgD:"zeM ante-dated cheque 倒填日期支票
XzW\p8D^u anticipated expenditure 预期开支
L*6>S_l[ anticipated net profit 预期纯利
lvG+9e3+ anticipated revenue 预期收入
To;r#h anti-inflation measure 反通货膨胀措施
yPf,GB" anti-inflationary stance 反通货膨胀立场
~X-v@a apparent deficit 表面赤字
|ADg#oX apparent financial solvency 表面偿债能力
U9XOs)^ apparent partner 表面合伙人
0pBG^I`_ application for personal assessment 个人入息课税申请书
CN6b982& application of fund 资金应用
;73{n*a$ application to release as liquidator and to destruct the books of accounts and documents
C_ W%]8u 申请免除清盘人职务及毁灭帐簿与文件
l]L"Ex{ appointed actuary 委任精算师
8#|PJc appointed auditor 委任核数师;委任审计师
$*j)ey> appointed trustee 委任的受托人
z>HM$n`YD appointer 委任人
@Ll^ze&HI apportioned pro rata 按比例分摊
dF^`6-K1 apportionment 分配;分摊
pYj} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,Qt2 ? apportionment formula 分摊方程式
C}71SlN'M apportionment of estate duty 遗产税的分摊
QSvgbjdE appraisal 估价;评估
36d6KS 7 appreciable growth 可观增长
>Ft:&N9L{ appreciable impact 显着影响
v{) *P.E appreciable increase 可观增长
-l<[CI appreciation 增值;升值
Sr-!-eC appreciation against other currencies 相对其他货币升值
r#c+{yY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X1="1{8H appreciation tax 增值税
[?n}?0 appropriation 拨款;拨用;拨付
4EJ6Zy![0* appropriation account 拨款帐目
J6J;
!~>_ Appropriation Bill 拨款法案
mSp;(oQ appropriation-in-aid system 补助拨款办法
CMfR&G,) approved assets 核准资产
-V52?Hq approved basket stock 认可一篮子证券
Px`z$~*B: approved budget 核准预算
> M4QEv approved charitable donation 认可慈善捐款
e9eBD approved charitable institution 认可慈善机构
;h4w<OqcM approved currency 核准货币;认可货币
| EFbT> approved estimates 核准预算
8'0KHn{# approved estimates of expenditure 核准开支预算
G}`Hu_ [\) approved overseas insurer 核准海外保险人
Ekz)Nh)vGR approved overseas trust company 核准海外信托公司
~GjM:* approved pooled investment fund 核准汇集投资基金
B0!W=T\ approved provident fund scheme 认可公积金计划
G:;(, approved provision 核准拨款
FD^s5>"Y+ approved redeemable share 核准可赎回股份
t8B==% approved regional stock 认可地区性证券
%M-B"#OB7 approved retirement scheme 认可退休金计划
AeEF/* approved subordinated loan 核准附属贷款
bAL!l\&2 arbitrage 套戥;套汇;套利
A"T*uv| arbitrageur 套戥者;套汇者
(ChL$!x arbitrary amount 临时款项
p"q4R2_/jh arrangement 措施;安排;协定
tH9BC5+r} arrears 欠款
xcN
>L arrears of pay 欠付薪酬
]dHV^! arrears of revenue 逾期未收税款;逾期未收的帐项
WC
5v#*Jd articles of association 组织章程;组织细则;组织章程细则
y_Nn%(j Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
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