A:
e/Y+S;a A share A股;甲类股份
xb>+~5 9: abatement of tax 减税;减扣免税额
Yw
`VL)v(y ABN AMRO Bank N.V. 荷兰银行
$sJfxh
r above-the-line expenditure 线上项目支出;经常预算支出
?K#$81;[ above-the-line receipt 线上项目收入;经常预算收入
w5\)di ABSA Asia Limited 南非联合亚洲有限公司
>fQN"(tf absolute change 绝对数值变更
fXj absolute expenditure 实际开支
{}e IpK,+ absolute guideline figure 绝对准则数字
WKML#U]5T absolute interest 绝对权益
-]%@,L^@ absolute order of discharge 绝对破产解除令
LOzKpvGl absolute profit margin 绝对利润幅度
#YdU,y=B absolute value 实值;绝对值
.m51/X&*n absolutely vested interest 绝对既得权益
gV BV@v!W absorbed cost 已吸收成本;已分摊成本
$!w%= absorption 吸收;分摊;合并
;wZ.p"T9^ absorption rate 吸收率;摊配率;分摊率
AR^Di`n! ACB Finance Limited 亚洲商业财务有限公司
v2R:=d
')> acceptable form of reciprocity 合理的互惠条件
6 [E" acceptable rate 适当利率;适当汇率
rK wkj) acceptance agreement 承兑协议
PN=yf@<V3F acceptance for honour 参加承兑
:8
:>CHa acceptor 承兑人;接受人;受票人
qMOD TM~+ acceptor for honour 参加承兑人
;GSj}Nq accident insurance 意外保险
n9 DFa3 Accident Insurance Association of Hong Kong 香港意外保险公会
-`&;3
7 accident insurance scheme 意外保险计划
iYkNtqn/ accident year basis 意外年度基准
^`THV accommodation 通融;贷款
g-36Q~`9v accommodation bill 通融票据;空头票据
)-gyDA accommodation party 汇票代发人
DK;-2K account balance 帐户余额;帐户结余
g=8e.Y*Fr account book 帐簿
?Fu.,srt account collected in advance 预收款项
>{Q2S account current book 往来帐簿
3&f{lsLAC account of after-acquired property 事后取得的财产报告
'z/hj>B< account of defaulter 拖欠帐目
XlPy(> account payable 应付帐款
\&0NH=*^ account payee only [A/C payee only] 只可转帐;存入收款人帐户
>{Djx account receivable 应收帐款
^gImb`<6- account receivable report 应收帐款报表
Sb.;$Be5g account statement 结单;帐单;会计财务报表
VXp
X#O account title 帐户名称;会计科目
*d 4D9( accountant's report 会计师报告
mDUS9> Accountant's Report Rules 会计师报告规则
bql6Z1l accounting and auditing procedure 会计与审计程序;会计与核数程序
{;r5]wimb Accounting Arrangements 《会计安排》
d|3[MnU[a accounting basis 会计基础
=9-c*bL accounting by Official Receiver 破产管理署署长呈交的帐目
vr$[ Accounting Circular 《会计通告》
aoN[mV' accounting class 会计类别
l]gfT& accounting date 记帐日期;会计结算日期
sXA=KD8 accounting for money 款项核算
vSh)r 9 Accounting Officer 会计主任
::6@mFL R accounting period 会计报告期;会计期
lKcnM3n
accounting policy 会计政策;会计方针
FU zY&@Y accounting practice 会计惯例
=
4L. accounting principle 会计准则
h.NA$E?7 accounting record 会计记录
Sj\8$QIXC accounting report 会计报告
rE
8-MB Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Rd/!CJ@g Accounting Society of China 中国会计学会
lCXo+|$?s accounting statement 会计报表
Ox RzKT accounting system 会计制度;会计系统
2\n6XAQ* accounting transaction 会计事项;帐务交易
FsjblB3?E accounting treatment 会计处理
&>SE9w/?o accounting year 会计年度
ja2LXM accretion 增值;添加
.vg;K@{ accrual 应计项目;应累算数目
,b{4GU$3 accrual basis 应计制;权责发生制
udMq>s; accrual basis accounting 应计制会计;权责发生制会计
~p&sd) accrue 应累算;应计
~9=g" v accrued benefit 应累算利益
V.qB3V$ accrued charges 应计费用
%y'#@%kO:S accrued cumulative preference share dividend 应累算的累积优先股股息
%0 S0"t accrued expenses 应累算费用
v2NzPzzyb accrued interest payable 应付利息;应计未付利息
8I%1
`V accrued interest receivable 应收利息;应计未收利息
ynhH5P|6, accrued right 累算权益
? T9-FGW accruing profit 应累算的利润
p)`JVq,H/B accumulated fiscal reserve 累积财政储备
tP3Upw"U accumulated profit 累积利润;滚存溢利
<?+\\Z!7 accumulated reserve 累积储备
Ktoxl+I? accumulation of surplus income 累积收益盈余
L fhd02 acquired assets 既得资产
*:iFhKFU acquisition 收购;购置;取得
JdE=!~\8 acquisition cost 购置成本
{.v+ iSM acquisition expenses 购置费用
t5S S] acquisition of 100% interest 收购全部股权
h1xYQF_`Z acquisition of control 取得控制权
N]3XDd|q acquisition of fixed assets 购置固定资产
==&=3 acquisition of shell “买壳”
]'Bz%[C) acquisition price 收购价
L]Uy+[gg act of God 天灾
8WMC ~ acting partner 执事合伙人
+u7mw<A
8 active market 买卖活跃的市场;交投畅旺的市场;旺市
iVE+c"c!2& active partner 积极参与的合伙人
kAMt8 active trading 交投活跃
%j
yLRT]H actual circulation 实际流通
R b'"09)$ actual cost 实际成本
,xGkE7=5 actual expenditure 实际开支;实际支出
FKPI{l actual income 实际入息;实际收入;实际收益
!"Kg
b;A actual market 现货市场
i -+B{H actual price 现货价;实际价格
>5\rU[H> actual profit 实际利润
j:g/[_0s actual quotation 实盘;实际价位;实际报价
tq{
aa actual year basis 按实际年度计算
rc"yEI-``" actuals 实货
qSON3Iid actuarial investigation 精算调查
z'
@F@k6 actuarial principle 精算原则
~e|~c<!z8@ actuarial report 精算师报告
D9h\=[%e Actuarial Society of Hong Kong 香港精算学会
Hly$ Wm actuarial valuation 精算师估值
Y%2<}3P actuary 精算师
_|3n h;-m ad referendum agreement 暂定协议;有待覆核的协定
:2La, ad valorem duty 从价税;按值征税
I_Q '+d ad valorem duty system 从价税制
>Py=H+d!j ad valorem fee 从价费
UPH:$Fk& ad valorem tariff 从价关税
F[LBQI`zq additional allowance 额外免税额
RX'(
l additional amount for unexpired risk 未过期风险的额外款额
*+5AN306 additional assessable profit 补加应评税利润
bx1' additional assessment 补加评税
o}<}zTU additional commitment 额外承担
S>nM&758 additional commitment vote 额外承担拨款
-YD6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{$b]K-B additional dependent parent allowance 供养父母额外免税额
e(sQgtM6 additional provision 额外拨款
oE}1D?3Sp additional stamp duty 附加印花税
E}UlQq additional tax 补加税罚款;补加税款
H13|bM< Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
2%QY~Ku~ adjudged bankrupt 被裁定破产
J?HYN% adjudicated bankrupt 裁定破产人
}{s<!b adjudication fee 裁定费;评定印花税额手续费;评估契据费
jlItPdCv adjudication of bankruptcy 裁定破产;宣告破产
bEbnZ<kz* adjudication of insolvency 裁定无力偿还债务
!9B)/Xi adjusted actual 经调整的实数;调整后的实数
`zF=h#i adjusted current assets 经调整的流动资产;调整后的流动资产
k \|Hd"T adjusted figure 经调整的数字;调整后的数额
qm2 adjusted liabilities 经调整的负债;调整后的负债
dF"Sz4DY# adjusted loss 经调整的亏损;调整后的亏损
5TqX;=B 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
~nw]q<7r adjusted profit 经调整的利润;调整后的利润
/_v@YB!0 adjusted surplus 经调整的盈余额;调整后的盈余额
D3$}S{Yw1 adjusted value 经调整的价值;调整后的价值
El,p}Bi. adjustment 调整;修订;理算〔保险〕
M(xd:Fa? adjustment centre 调剂中心
;a2TONW adjustment lag 调整过程的时间差距;调整时差
XDU&Z2A adjustment mechanism 调整机制
Iq MXd K| adjustment of loss 亏损调整
to2dkU adjustment process 调整过程;调整程序
y8VLFe; adjustment range 调整幅度
\f.ceh;! administered exchange rate 受管制汇率
49cQA$Ad Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1-4W4"# administration expenses 行政费用
3DbS\jja administration fee 手续费;行政费
O.Z<dy+ administration in bankruptcy 破产管理
.>_p7=a administration order 遗产管理令
?Jio9Zr administrator 管理人;遗产管理人
__OD^?qa administrator of the estate 遗产管理人
WOiw 0 admission of debt 债项承认书
1jpcoJ@s admission of proof 接纳债权证明
5#~u U advance 放贷款项;垫付款项;预支款项;预付款项
vzG(u_,9[ advance account 暂支帐目;预付款帐户
^<Q+=\h advance compensation 预付补偿金
_Uc le advance from shareholder 股东垫款
Srg`Tt] advance pending reimbursement 预支以待日后付还
v[\'
M advanced economy 先进经济体系
a2/!~X9F advancement 预付;预付财产
g^/ advances warrant 垫款令
3+rud9T advancing 贷出
s0WI93+z adverse balance 逆差
%Sf%XNtu adverse exchange 逆汇
6x7pqHM advertisement addressed to shareholders 在报章刊登的致股东通告
1)U%p advice for collection 托收通知书
n]jZ2{g+ advice of drawing 提款通知书;汇票通知书
?*){%eE advice of payment 付款通知
dX?8@uzu Advisory Committee [Securities and Futures Commission]
N;Wm{~Zhb 谘询委员会〔证券及期货事务监察委员会〕
8wMu^3r Advisory Committee on Diversification 经济多元化谘询委员会
&N.D!7X affidavit 誓章;遗产申报誓章
D<78Tm
x affidavit of no receipt 述明无收款的誓章
sE{A~{a` affiliate 联号;联营公司;附属公司
{
<f]6 affiliated company 附属公司;联号;联营公司
9q(*'rAm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>fNRwmi affordability 负担能力
MIGcV9hf African Development Bank [AfDB] 非洲开发银行
Ey4%N`H-^ after-acquired property 事后取得的财产
bVaydJ* after-hours dealing 市后交易
gP:mZ7 after-tax profit 税后盈利;税后利润;税后溢利
kdcr*7w agency agreement 代理协议
]lV\D8# agency expenses 代理机构的开支
p'tB4V qT agency fee 代理费
5ELKL#( Agency Law 《代理法》
S3l$\X;6X agent 代理人;承销人
}&M$ agent of company 公司代理人
eD2u!OKW! agent's fee 代理人费;经纪费
D-JG0.@ aggregate 总计;总数;总体数字
=^#^Mq) aggregate amount 总款额;总额
b;A(6^V aggregate assets and liabilities 总体资产与负债
<?znk8| aggregate at constant price 按固定价格计算的总体数字
wa7) aggregate demand 总需求
] ;"blB aggregate gross position 总持仓量
V~([{ aggregate limit 总限额
N{w)}me[YY aggregate of salaries tax 合计薪俸税
wC{?@h aggregate performance 总体表现;总体业绩
I:?1(.kd2- aggregate supply 总体供应
lB3@jF aggregate surplus 总盈余
X]
cI ? aggregate total 整体总额
b+7!$ aggregate value 总值;合计价值
Y=94<e[f" aggregated basis 合计基准
n o).70K aggregated net chargeable income 合计应课税入息实额
V 3?x_pp aggregation 合并计算;合计;总和
LVt{` aggregation of incomes of husband and wife 夫妇入息合并计算
v 9\2/B aggregation of property 财产的总和
T$)N2]FE agio 差价;贴水
i^`]TOP 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》
^FJ.C|l( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F-0 |&0 《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》
/a@gE^TM Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
W{'RR. 《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》
!0p_s;uu,W Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t|XQFb@} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%+0
7>/ agreement for a settlement 授产协议
98O0M#|d agreement for assignment 转让协议
vG;)(.: agreement for sale 售卖协议;买卖协议
x"7`,W agreement for sale and purchase 买卖协议
JWzN 'a R agreement for the payment of interest 支付利息协议
D}YAu,<K agreement for the repayment of money 还款协议
d'y\~M9( agreement of reinsurance 再保险协议
KicPW}_ Agricultural Bank of China 中国农业银行
vK@t=d air passenger departure tax 飞机乘客离境税
L!2BE[~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+OM`c7M: airport tax 机场税
-SO`wL NV alcohol duty 酒精税
]m&cVy& alienation 让与;让渡;转让
k?[|8H~2C alimony 生活费;赡养费
bUJ5jkZ) All Ordinaries Index [AOI] 所有普通股指数
5^:N]Mp" all risks 全险;综合险
fZ8at All Sales Record for Stock Market 《股票市场成交报告》
_\mMgZu Allied Capital Resources Limited 新联财务有限公司
%uA\Le all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[(Jj@HlP6T allocation letter 拨款信件
rsSE*(T
t allocation of fund 分配款项;预留款项
)}`3haG allocation of profit 利润分配;溢利分配
>d1gVBhk allocation warrant 拨款令
VEUdw(-?s allotment 分配;配股
[3&Y* W allotment notice 股份配售通知;配股通知
DSb/+8KT allotment of shares 股份分配
'Ll,HgU; allowable 可获宽免;免税的
#*r u* allowable business loss 可扣除的营业亏损
[,_4#Zz allowable expenses 可扣税的支出
3JnBKh\n allowance 免税额;津贴;备抵;准备金
Dj 0`#~ allowance for debts 债项的免税额
%#g9d allowance for depreciation by wear and tear 耗损折旧免税额
9#C hn~ \ allowance for funeral expenses 殡殓费的免税额
e(t,~( allowance for inflation 为通货膨胀而预留的款项;通胀准备金
8~q%H1[I\N allowance for repairs and outgoings 修葺及支出方面的免税额
;ndsq[k> allowance to debtor 给债务人的津贴
KNH.4A , alteration of capital 资本更改
z^xrB$8
u alternate trustee 候补受托人
<]9%Pm#X amalgamation 合并
=~7%R.U([e ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[ vWcQ6m ambit of charges 征税范围;收费范围
srX" vF amended valuation 经修订的估值
q>JW$8 American Commodities Exchange 美国商品交易所
U2~7qC,!Do American Express Bank Limited 美国运通银行
'8 O(J7J American Stock Exchange 美国证券交易所
Nhq&Sn2 amortization 摊销
gA`x-` amount due from banks 存放银行同业的款项
7-*QF>w<a amount due from banks abroad 存放海外银行同业的款项
IYb%f T amount due from holding companies 控股公司欠款
<|,0%bq)| amount due from local banks 存放本港银行同业的款项
]6#7TT amount due to banks 银行同业的存款
+vR$% amount due to banks abroad 海外银行同业的存款
aVI%FycYo amount due to holding companies 控股公司存款
`/+%mKlC|[ amount due to local banks 本港银行同业的存款
2`|1 !x amount due to outport banks 外埠银行同业的存款
,sU#{.( amount for note issue 发行纸币的款额
">?ocJ\9 amount of bond 担保契据的款额
?z
"fp$ amount of consideration 代价款额
+1`Zu$| amount of contribution 供款数额
qJ\tc\ amount of indebtedness 负债款额
~KtA0BtC
amount of principal of the loan 贷款本金额
Y6J7N^ amount of rates chargeable 应征差饷数额
HkH!B.H] amount of share capital 股本额
^Md]e<WAp amount of sums assured 承保款额
k{fTqKS%h amount of variation 变动幅度
mn5"kYy? amount of vote 拨款数额
M@LI(; amount payable 应付款额
!kzC1U amount receivable 应收款额
}M9R5!=q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F.nJXZnJ analysis 分析
G'*_7HD ancillary risk 附属风险
}4
p3m] annual account 周年帐目;周年帐目报表;年度决算;年结
Ib$*w)4: annual accounting date 年结日期
Y ;JPr annual allowance 每年免税额;年积金;年度津贴;年津
}YPW@g annual balance 年度余额
fWr6f`de annual disposable income 每年可动用收入
}=d]ke9_ annual estimates 周年预算
J?Y1G<& annual fee 年费
t")+L{ annual general meeting 周年大会
%&D,|Yl6 annual growth rate 年增率;每年增长率
?2#!63[Kg annual long-term supplement 长期个案每年补助金
h}vzZZ2, annual pensionable emolument 可供计算退休金的年薪
OI=LuWGQE1 annual report 年报
7.-g=Rcz Annual Report on the Consumer Price Index 《消费物价指数年报》
UIpW#t annual return 周年报表;周年申报表;每年报税表格
je9eJUKE Annual Return Rules 《周年报表规则》
q?Jd.r5* annual review of consumer prices 每年消费物价回顾
}8+rrzMUB annual roll-forward basis 逐年延展方式
kPh;SCr{ annual salary 年薪
&3jq'@6 annual statement 年度报表;年度决算表
[gZz'q&[) 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
$?38o6 annuitant 年金受益人
.kv/db annuity 年金
$}{u6*u., annuity contract 年金合约
KK}?x6wV0, annuity on human life 人寿年金
7N@4c
antecedent debt 先前的债项
P|rsq|', ante-dated cheque 倒填日期支票
Afpj*o anticipated expenditure 预期开支
h"mG \xi anticipated net profit 预期纯利
Y Mes314" anticipated revenue 预期收入
l~f>ve| anti-inflation measure 反通货膨胀措施
BE&P/~(C anti-inflationary stance 反通货膨胀立场
u!&w"t61Nd apparent deficit 表面赤字
[# X:!xcl apparent financial solvency 表面偿债能力
/zB;1%m- apparent partner 表面合伙人
H(eGqVAq, application for personal assessment 个人入息课税申请书
tb%u<jY application of fund 资金应用
uxbDRlOS application to release as liquidator and to destruct the books of accounts and documents
aD2+9?m 申请免除清盘人职务及毁灭帐簿与文件
Jd].e=]pN appointed actuary 委任精算师
{I/|7b>@r appointed auditor 委任核数师;委任审计师
rZ.,\ X_ appointed trustee 委任的受托人
pt"yJtM'P appointer 委任人
qbrf;` apportioned pro rata 按比例分摊
mp^;8??; apportionment 分配;分摊
}~8/a3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A578g apportionment formula 分摊方程式
1l@gZI12#/ apportionment of estate duty 遗产税的分摊
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8 appraisal 估价;评估
5&&6e` appreciable growth 可观增长
0SoU\/kUi appreciable impact 显着影响
5<%]6c x} appreciable increase 可观增长
=y5~7&9' appreciation 增值;升值
V}leEf2' appreciation against other currencies 相对其他货币升值
KNR_upO8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
XM0;cF appreciation tax 增值税
n?@3+wG appropriation 拨款;拨用;拨付
c"vF i~Db appropriation account 拨款帐目
f
zu#! Appropriation Bill 拨款法案
q&eUw<(F appropriation-in-aid system 补助拨款办法
9u3~s< approved assets 核准资产
EYe)d+E* approved basket stock 认可一篮子证券
1QfOD-lv approved budget 核准预算
>JNK06T approved charitable donation 认可慈善捐款
qr5ME/)z approved charitable institution 认可慈善机构
b!>w4MPe approved currency 核准货币;认可货币
Ihe/P {t]J approved estimates 核准预算
Ol;}+?[Q approved estimates of expenditure 核准开支预算
ZI<p%IQ approved overseas insurer 核准海外保险人
1|4'3^3 approved overseas trust company 核准海外信托公司
|2yTt*!-r approved pooled investment fund 核准汇集投资基金
&9Vm3X approved provident fund scheme 认可公积金计划
$V X<UK$|s approved provision 核准拨款
TEgmE9^`)7 approved redeemable share 核准可赎回股份
B3p[A k approved regional stock 认可地区性证券
j Hd <* approved retirement scheme 认可退休金计划
'IaI7on approved subordinated loan 核准附属贷款
In-W, arbitrage 套戥;套汇;套利
V;b^b5yZ> arbitrageur 套戥者;套汇者
_g%Wx?K9 arbitrary amount 临时款项
T>"GH M arrangement 措施;安排;协定
Ek!$Ary arrears 欠款
4r@dV%:%< arrears of pay 欠付薪酬
\O]1QM94Y arrears of revenue 逾期未收税款;逾期未收的帐项
<K8$00lm articles of association 组织章程;组织细则;组织章程细则
Y,v8eOo45S Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
J6*Zy[)%&S ascertainment of profit 确定利润
HvITw%` "Asia Clear" “亚洲结算系统”
yIS.'mK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;l]OmcL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|+?ABPk" Asian Development Fund [ADF] 亚洲发展基金
s+"[S% Asian dollar bond 亚洲美元债券
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