A:
0G7K8`a A share A股;甲类股份
1WY/6[ abatement of tax 减税;减扣免税额
k$H%.l;E ABN AMRO Bank N.V. 荷兰银行
y]J89
above-the-line expenditure 线上项目支出;经常预算支出
K?s+ 3 above-the-line receipt 线上项目收入;经常预算收入
Lb;zBmwB ABSA Asia Limited 南非联合亚洲有限公司
w=^`w:5X absolute change 绝对数值变更
3l3+A+n absolute expenditure 实际开支
,hq)1u absolute guideline figure 绝对准则数字
PQK(0iCo4 absolute interest 绝对权益
Kw8u`$Ad7 absolute order of discharge 绝对破产解除令
kGd<5vCs absolute profit margin 绝对利润幅度
:4MB]v[K absolute value 实值;绝对值
usEwm,b) absolutely vested interest 绝对既得权益
Ga# :P F0 absorbed cost 已吸收成本;已分摊成本
S,<EEtXQ absorption 吸收;分摊;合并
wY~&Q}U absorption rate 吸收率;摊配率;分摊率
;]gP@ h/ ACB Finance Limited 亚洲商业财务有限公司
qduWzxB acceptable form of reciprocity 合理的互惠条件
JJ{9U(`_y6 acceptable rate 适当利率;适当汇率
P(XaTU&- acceptance agreement 承兑协议
DXa=|T acceptance for honour 参加承兑
_~q?_'kx acceptor 承兑人;接受人;受票人
ow0!%|fO acceptor for honour 参加承兑人
6B@CurgB accident insurance 意外保险
dbOdq Accident Insurance Association of Hong Kong 香港意外保险公会
'@jXbN accident insurance scheme 意外保险计划
DyQM>xw)t accident year basis 意外年度基准
=JKv:</.G accommodation 通融;贷款
zo[[>MA accommodation bill 通融票据;空头票据
+T=(6dr accommodation party 汇票代发人
1j:Wh account balance 帐户余额;帐户结余
>nw++[K_ account book 帐簿
ynw5-aS3 account collected in advance 预收款项
_R.B[\r@ account current book 往来帐簿
#]#sGmW/L account of after-acquired property 事后取得的财产报告
RjWqGr;bO account of defaulter 拖欠帐目
6I!7c^]t account payable 应付帐款
>m#e:[N account payee only [A/C payee only] 只可转帐;存入收款人帐户
#
eCjn account receivable 应收帐款
LwhyE:1 account receivable report 应收帐款报表
`2`\]X_A{ account statement 结单;帐单;会计财务报表
nK$X[KrV' account title 帐户名称;会计科目
T"&)&"W*U accountant's report 会计师报告
WdZ:K, Accountant's Report Rules 会计师报告规则
t=u
Qb= accounting and auditing procedure 会计与审计程序;会计与核数程序
0 H0-U'l Accounting Arrangements 《会计安排》
?W0)nQU accounting basis 会计基础
M/q E2L[y accounting by Official Receiver 破产管理署署长呈交的帐目
vjQb%/LWl Accounting Circular 《会计通告》
V^hE}`>z& accounting class 会计类别
(`6T&>(4 accounting date 记帐日期;会计结算日期
PH*\AZJCl accounting for money 款项核算
cwm_nQKk Accounting Officer 会计主任
]D@0| accounting period 会计报告期;会计期
{q<03d~9|G accounting policy 会计政策;会计方针
@&]#uRl|[ accounting practice 会计惯例
0vVV%,v accounting principle 会计准则
6<N5_1 accounting record 会计记录
=7m}yDs6$ accounting report 会计报告
4n
%?YQ[t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=56T{N Accounting Society of China 中国会计学会
A<6%r7&B' accounting statement 会计报表
f>s?4 accounting system 会计制度;会计系统
R-Z~V accounting transaction 会计事项;帐务交易
fM #7 y [ accounting treatment 会计处理
CH
fVQ|!\ accounting year 会计年度
_{Sm k[ accretion 增值;添加
6Z`R#d #I accrual 应计项目;应累算数目
T]j.=|,d accrual basis 应计制;权责发生制
dJv!Dts')C accrual basis accounting 应计制会计;权责发生制会计
d/}SAvtt accrue 应累算;应计
McoK@q; accrued benefit 应累算利益
})w*m accrued charges 应计费用
sP-^~ pp accrued cumulative preference share dividend 应累算的累积优先股股息
w=|GJ0 accrued expenses 应累算费用
V97,1` accrued interest payable 应付利息;应计未付利息
4O:W#bx accrued interest receivable 应收利息;应计未收利息
/B5-Fx7j3 accrued right 累算权益
`)qVF,Z} accruing profit 应累算的利润
\}~s2Y5j accumulated fiscal reserve 累积财政储备
yQ3OL# accumulated profit 累积利润;滚存溢利
>|6iR%"f# accumulated reserve 累积储备
5@hNnh16 accumulation of surplus income 累积收益盈余
l<Q>N|1#k% acquired assets 既得资产
XyMG.r-, acquisition 收购;购置;取得
goJ|oi acquisition cost 购置成本
Fb/XC:AD acquisition expenses 购置费用
N$xtHtz8" acquisition of 100% interest 收购全部股权
GabYfUkO acquisition of control 取得控制权
(Y+N@d acquisition of fixed assets 购置固定资产
}n7th acquisition of shell “买壳”
w_ {,<[# acquisition price 收购价
<xJ/y|{ act of God 天灾
5/gDK+%4D( acting partner 执事合伙人
J(#mtj>v_ active market 买卖活跃的市场;交投畅旺的市场;旺市
_U{([M>; active partner 积极参与的合伙人
l%Gw_0.?e active trading 交投活跃
kAM1TWbaVQ actual circulation 实际流通
&TG5rUUg actual cost 实际成本
`VQb-V actual expenditure 实际开支;实际支出
SEl#FWR actual income 实际入息;实际收入;实际收益
CC;! <km actual market 现货市场
Qp2I[Ioz3 actual price 现货价;实际价格
$T<}y_nHl actual profit 实际利润
aS|wpm)K>8 actual quotation 实盘;实际价位;实际报价
;WT{|z actual year basis 按实际年度计算
~|wos-nM actuals 实货
pPVRsXy actuarial investigation 精算调查
q{die[J actuarial principle 精算原则
d bS
+ actuarial report 精算师报告
d7cg&9+ Actuarial Society of Hong Kong 香港精算学会
P6Bl
*@G actuarial valuation 精算师估值
ZyR_6n>L$ actuary 精算师
w:o-klKXY ad referendum agreement 暂定协议;有待覆核的协定
,jy*1Hjd ad valorem duty 从价税;按值征税
I\\QS.2 ad valorem duty system 从价税制
BO.dz06(Rw ad valorem fee 从价费
6@tvRDeaDW ad valorem tariff 从价关税
g8ES8SM additional allowance 额外免税额
8 _d-81Dd additional amount for unexpired risk 未过期风险的额外款额
5/m$)wE additional assessable profit 补加应评税利润
|m,VTViv;i additional assessment 补加评税
:f'&z47 additional commitment 额外承担
:9l51oE7 additional commitment vote 额外承担拨款
ovf/;Q/} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Aox3s? additional dependent parent allowance 供养父母额外免税额
2aw&F Z? additional provision 额外拨款
(I{
$kB"p additional stamp duty 附加印花税
=QV::/ additional tax 补加税罚款;补加税款
Jf:,y~mV Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Snf"z8sw adjudged bankrupt 被裁定破产
Nq 8@Nyp adjudicated bankrupt 裁定破产人
cJn HW adjudication fee 裁定费;评定印花税额手续费;评估契据费
i}TwOy<4s adjudication of bankruptcy 裁定破产;宣告破产
W( *V2<$o adjudication of insolvency 裁定无力偿还债务
q]4pEip adjusted actual 经调整的实数;调整后的实数
#~?kYCtC) adjusted current assets 经调整的流动资产;调整后的流动资产
;n#%G^!H adjusted figure 经调整的数字;调整后的数额
Q^eJ4{Ya: adjusted liabilities 经调整的负债;调整后的负债
ul5|.C adjusted loss 经调整的亏损;调整后的亏损
U; xF#e 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
lx,`hl% adjusted profit 经调整的利润;调整后的利润
H!IDV}dn adjusted surplus 经调整的盈余额;调整后的盈余额
(N~$x adjusted value 经调整的价值;调整后的价值
`T!#@&+ adjustment 调整;修订;理算〔保险〕
8zQfY^/{M adjustment centre 调剂中心
{^q)^<#JT adjustment lag 调整过程的时间差距;调整时差
>cOeiK adjustment mechanism 调整机制
Ruh)^g adjustment of loss 亏损调整
)JgC$ < adjustment process 调整过程;调整程序
t
Y1Et0 adjustment range 调整幅度
A{,n;; administered exchange rate 受管制汇率
eS!C3xC;J] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X} JOX9pK administration expenses 行政费用
L&w.j0fq administration fee 手续费;行政费
XYbyOM VI administration in bankruptcy 破产管理
7
Yv!N administration order 遗产管理令
A| x:UQlu administrator 管理人;遗产管理人
ahIE;Y\j' administrator of the estate 遗产管理人
J=WB6zi admission of debt 债项承认书
SX+RBVZU admission of proof 接纳债权证明
[ x> advance 放贷款项;垫付款项;预支款项;预付款项
"G?9b advance account 暂支帐目;预付款帐户
oNRG25 advance compensation 预付补偿金
RtF8A5ys advance from shareholder 股东垫款
Dm{Ok#@r2 advance pending reimbursement 预支以待日后付还
K84&sSi advanced economy 先进经济体系
,ECAan/@ advancement 预付;预付财产
Z[IM<S9lz advances warrant 垫款令
xks?y.wA advancing 贷出
[e4![G&y` adverse balance 逆差
T1~)^qQ adverse exchange 逆汇
emWGIo advertisement addressed to shareholders 在报章刊登的致股东通告
:1<~}*B@{ advice for collection 托收通知书
<f%/px%1 advice of drawing 提款通知书;汇票通知书
L$JI43HZ advice of payment 付款通知
E$S`6+x`:a Advisory Committee [Securities and Futures Commission]
#( uj$[o 谘询委员会〔证券及期货事务监察委员会〕
%Y',|+Arx Advisory Committee on Diversification 经济多元化谘询委员会
yq*JdTF affidavit 誓章;遗产申报誓章
i>GdRG&q affidavit of no receipt 述明无收款的誓章
k,_i#9X affiliate 联号;联营公司;附属公司
L+R>%d
s affiliated company 附属公司;联号;联营公司
s-6:N9- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nPf'ee affordability 负担能力
8eX8IR!K9 African Development Bank [AfDB] 非洲开发银行
!J#.!}3 after-acquired property 事后取得的财产
VD;j[~/Z after-hours dealing 市后交易
T&/_e
after-tax profit 税后盈利;税后利润;税后溢利
xwLy|& agency agreement 代理协议
W78o*z[O agency expenses 代理机构的开支
tp+=0k2i agency fee 代理费
M:|/ijpN Agency Law 《代理法》
/co%:}ln agent 代理人;承销人
6Q$BUL}2? agent of company 公司代理人
>EBC 2WJ agent's fee 代理人费;经纪费
tR O IBq| aggregate 总计;总数;总体数字
csvOg[ aggregate amount 总款额;总额
u+DX$#-n!] aggregate assets and liabilities 总体资产与负债
Z3`2-r_= aggregate at constant price 按固定价格计算的总体数字
Sh$U-ch@ aggregate demand 总需求
4WG=m}X
aggregate gross position 总持仓量
1*c>I@I; aggregate limit 总限额
'z](xG< aggregate of salaries tax 合计薪俸税
=h[yAf aggregate performance 总体表现;总体业绩
|8'B/
p= aggregate supply 总体供应
V/&o]b aggregate surplus 总盈余
%yhI;M^ aggregate total 整体总额
^2JPyyZa aggregate value 总值;合计价值
J";=d4Sd aggregated basis 合计基准
#NMJZ aggregated net chargeable income 合计应课税入息实额
a
8-;
aggregation 合并计算;合计;总和
o'^phlX aggregation of incomes of husband and wife 夫妇入息合并计算
7;$L&X aggregation of property 财产的总和
m0K2 p~ agio 差价;贴水
b9!J}hto, Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
k@X
As Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8CHf. SXh 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\}_7^)S; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
), x3tTR 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1 bx^Pt) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
v,O&UrZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
MZ#2WP)F agreement for a settlement 授产协议
1F%*k &R agreement for assignment 转让协议
jZgnt{ agreement for sale 售卖协议;买卖协议
ny;)+v?mN\ agreement for sale and purchase 买卖协议
XcW3IO agreement for the payment of interest 支付利息协议
REe%>|
agreement for the repayment of money 还款协议
*xX0]{49q agreement of reinsurance 再保险协议
KLM^O$= Agricultural Bank of China 中国农业银行
w2_I/s6B air passenger departure tax 飞机乘客离境税
XT;IEZQZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\y+F!;IxL airport tax 机场税
Vam8NnZ|r alcohol duty 酒精税
E~U|v'GCd alienation 让与;让渡;转让
CMB$RLf alimony 生活费;赡养费
VHkrPJ[ All Ordinaries Index [AOI] 所有普通股指数
4zvU"np all risks 全险;综合险
;bu;t# All Sales Record for Stock Market 《股票市场成交报告》
,}$x'8v Allied Capital Resources Limited 新联财务有限公司
xH.q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{.[,ee-)9 allocation letter 拨款信件
yru}f;1 allocation of fund 分配款项;预留款项
FKTP0e7=9 allocation of profit 利润分配;溢利分配
9!<3qx/ allocation warrant 拨款令
oEf^o*5( allotment 分配;配股
|UiykQ allotment notice 股份配售通知;配股通知
;-w PXXR allotment of shares 股份分配
]uXsl0'`V allowable 可获宽免;免税的
Yl3PZ*#@ Q allowable business loss 可扣除的营业亏损
R-0Ohj allowable expenses 可扣税的支出
`RLrT34 allowance 免税额;津贴;备抵;准备金
k:yu2dQh allowance for debts 债项的免税额
PW\FcT allowance for depreciation by wear and tear 耗损折旧免税额
:l[Q allowance for funeral expenses 殡殓费的免税额
P_Ja?)GT allowance for inflation 为通货膨胀而预留的款项;通胀准备金
4E94W,1%,Y allowance for repairs and outgoings 修葺及支出方面的免税额
"+C\f) allowance to debtor 给债务人的津贴
M/I d\~ alteration of capital 资本更改
E^ti!4{< alternate trustee 候补受托人
LU=)\U@Q amalgamation 合并
{:j!@w 3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
t|,Ex 7 ambit of charges 征税范围;收费范围
tXuxTVhoT amended valuation 经修订的估值
9`VF
[*
9 American Commodities Exchange 美国商品交易所
qf {B American Express Bank Limited 美国运通银行
=5#Jsn?U American Stock Exchange 美国证券交易所
X+BSneu amortization 摊销
Tj~#Xc amount due from banks 存放银行同业的款项
nWsz0v3'9 amount due from banks abroad 存放海外银行同业的款项
j ZafwBi amount due from holding companies 控股公司欠款
RlL,eU$CS amount due from local banks 存放本港银行同业的款项
73<yrBxp amount due to banks 银行同业的存款
f@g amount due to banks abroad 海外银行同业的存款
${2fr&Tp amount due to holding companies 控股公司存款
|ZzBCL8q amount due to local banks 本港银行同业的存款
=l9#/G#R amount due to outport banks 外埠银行同业的存款
&g {_.n, amount for note issue 发行纸币的款额
d8I:F9 amount of bond 担保契据的款额
J4X35H=Z amount of consideration 代价款额
6S&YL amount of contribution 供款数额
9D21e(7X amount of indebtedness 负债款额
vGDo?X~#o amount of principal of the loan 贷款本金额
<us{4% amount of rates chargeable 应征差饷数额
Mb!^_cS( amount of share capital 股本额
B\yq%m amount of sums assured 承保款额
V0(ABi:d amount of variation 变动幅度
}A^,y amount of vote 拨款数额
C_)>VPD amount payable 应付款额
R:p,Hav<q amount receivable 应收款额
#+\G-
=- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?8/h3xV; analysis 分析
'_Op rx ancillary risk 附属风险
B/}>UHM annual account 周年帐目;周年帐目报表;年度决算;年结
8m0sEV> annual accounting date 年结日期
kMXl
{ annual allowance 每年免税额;年积金;年度津贴;年津
p-k qX annual balance 年度余额
>AJ|F) annual disposable income 每年可动用收入
7L"/4w annual estimates 周年预算
2T9Z{v annual fee 年费
`Mg
"!n` annual general meeting 周年大会
z(qz(`eGC& annual growth rate 年增率;每年增长率
_{%H*PxTn= annual long-term supplement 长期个案每年补助金
VCO/s9AL annual pensionable emolument 可供计算退休金的年薪
f'S"F annual report 年报
lla96\R Annual Report on the Consumer Price Index 《消费物价指数年报》
<Z;BB)I&C` annual return 周年报表;周年申报表;每年报税表格
TH &B9 Annual Return Rules 《周年报表规则》
tHeLq*)) annual review of consumer prices 每年消费物价回顾
'iK0Wr annual roll-forward basis 逐年延展方式
7j8_O@_ annual salary 年薪
*Q?HaG|S annual statement 年度报表;年度决算表
yM@cml6Ox 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
rv:O|wZ annuitant 年金受益人
KMZ`Wn= annuity 年金
AP%h!b5v annuity contract 年金合约
;Lu|fQ#u* annuity on human life 人寿年金
^(R
gSMuT` antecedent debt 先前的债项
=_Rd0, ante-dated cheque 倒填日期支票
Tx_LH"8 anticipated expenditure 预期开支
z?xd\x anticipated net profit 预期纯利
&PX'=UT anticipated revenue 预期收入
Hw?
J1#1IE anti-inflation measure 反通货膨胀措施
6%-2G@6d anti-inflationary stance 反通货膨胀立场
2 6A#X apparent deficit 表面赤字
, utFCZW apparent financial solvency 表面偿债能力
cf9y0 apparent partner 表面合伙人
566EMy| application for personal assessment 个人入息课税申请书
?AE%N.rnsi application of fund 资金应用
(!s[~O 6 application to release as liquidator and to destruct the books of accounts and documents
bu-
RU(% 申请免除清盘人职务及毁灭帐簿与文件
3-'|hb appointed actuary 委任精算师
J']W7!p appointed auditor 委任核数师;委任审计师
novZ<?7 5; appointed trustee 委任的受托人
V|=
1<v appointer 委任人
0U'r ia:$ apportioned pro rata 按比例分摊
y06 2/$*$ apportionment 分配;分摊
.JE7vPv%! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<Vim\ apportionment formula 分摊方程式
Vq\6c apportionment of estate duty 遗产税的分摊
/.r($Sg^ appraisal 估价;评估
IWkBq]Y appreciable growth 可观增长
dU,/!|.K appreciable impact 显着影响
0:*$i(2 appreciable increase 可观增长
(_* a4xGF appreciation 增值;升值
dn Xc- < appreciation against other currencies 相对其他货币升值
DQSv'!KFO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<FP-]R) appreciation tax 增值税
0pQ>V) appropriation 拨款;拨用;拨付
99 ["I: appropriation account 拨款帐目
B?jF1F!9 Appropriation Bill 拨款法案
wgrYZ^] appropriation-in-aid system 补助拨款办法
m5S/T\,X approved assets 核准资产
3]'3{@{}H approved basket stock 认可一篮子证券
XP'KgTF approved budget 核准预算
-&c@c@dC approved charitable donation 认可慈善捐款
R~`Y6>o~9: approved charitable institution 认可慈善机构
t5&$ y` approved currency 核准货币;认可货币
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/> approved estimates 核准预算
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UWB approved estimates of expenditure 核准开支预算
"783F:mPh approved overseas insurer 核准海外保险人
1xw},y6T2 approved overseas trust company 核准海外信托公司
&R 0BuFL8 approved pooled investment fund 核准汇集投资基金
*QrTZ$\C approved provident fund scheme 认可公积金计划
2hquE_1S[w approved provision 核准拨款
9{+B lNZ approved redeemable share 核准可赎回股份
o<x2,uT approved regional stock 认可地区性证券
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Ib9 approved retirement scheme 认可退休金计划
%cBJ haR{( approved subordinated loan 核准附属贷款
](%-5G1< arbitrage 套戥;套汇;套利
]Fa VKC~3 arbitrageur 套戥者;套汇者
Z{%h6"" arbitrary amount 临时款项
ll6~8PN arrangement 措施;安排;协定
UA{A G; arrears 欠款
T;I a;<mfE arrears of pay 欠付薪酬
0Tq6\: arrears of revenue 逾期未收税款;逾期未收的帐项
_m;Y' articles of association 组织章程;组织细则;组织章程细则
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312~ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
KpSHf9!&[ ascertainment of profit 确定利润
1;SWfKU?. "Asia Clear" “亚洲结算系统”
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pDPb/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
PE3l2kr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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