A:
W3UxFs]$ A share A股;甲类股份
o[Qb/ 7 abatement of tax 减税;减扣免税额
tTTHQ7o*BD ABN AMRO Bank N.V. 荷兰银行
F68eI%Y above-the-line expenditure 线上项目支出;经常预算支出
PA
ZjA0d above-the-line receipt 线上项目收入;经常预算收入
7$%G3Q|)L ABSA Asia Limited 南非联合亚洲有限公司
YL|)`m0-^5 absolute change 绝对数值变更
CQ6I4k absolute expenditure 实际开支
1K/ : absolute guideline figure 绝对准则数字
O(%6/r`L,k absolute interest 绝对权益
#3_g8ni5X absolute order of discharge 绝对破产解除令
diu"Nt absolute profit margin 绝对利润幅度
w`8H=Hf absolute value 实值;绝对值
iupkb absolutely vested interest 绝对既得权益
dO z|CfUhI absorbed cost 已吸收成本;已分摊成本
64U|]gd$ absorption 吸收;分摊;合并
Ua|iAD1 absorption rate 吸收率;摊配率;分摊率
)_C>hWvo_ ACB Finance Limited 亚洲商业财务有限公司
<FBH;}] acceptable form of reciprocity 合理的互惠条件
Go c*ugR acceptable rate 适当利率;适当汇率
rAHP5dx: acceptance agreement 承兑协议
(Ox&B+\v+v acceptance for honour 参加承兑
?q4`&";{3 acceptor 承兑人;接受人;受票人
C@ q#s acceptor for honour 参加承兑人
lbt8S.fx accident insurance 意外保险
`qmwAT Accident Insurance Association of Hong Kong 香港意外保险公会
Ag\RLJ.KD accident insurance scheme 意外保险计划
%>+lr%B accident year basis 意外年度基准
BQWgL accommodation 通融;贷款
`.JW_F)1 accommodation bill 通融票据;空头票据
25`W"x_ accommodation party 汇票代发人
N`IXSE account balance 帐户余额;帐户结余
?/MkH0[G = account book 帐簿
C TG^lms account collected in advance 预收款项
tgCp2`n account current book 往来帐簿
\9p.I?= account of after-acquired property 事后取得的财产报告
E<-W & a } account of defaulter 拖欠帐目
T2]8w1l&K account payable 应付帐款
3,G|oR{D account payee only [A/C payee only] 只可转帐;存入收款人帐户
^, =}'H] account receivable 应收帐款
FLQke"6i0: account receivable report 应收帐款报表
1WqCezI account statement 结单;帐单;会计财务报表
*>qc6d@' account title 帐户名称;会计科目
~ u1~% accountant's report 会计师报告
lGp:rw` Accountant's Report Rules 会计师报告规则
DI;LhS*z accounting and auditing procedure 会计与审计程序;会计与核数程序
`UzH *w@e Accounting Arrangements 《会计安排》
CZ]Dm4 accounting basis 会计基础
S"Vr+x? accounting by Official Receiver 破产管理署署长呈交的帐目
Z)xcxSo Accounting Circular 《会计通告》
)Rbt0 accounting class 会计类别
& ;5f/ accounting date 记帐日期;会计结算日期
YY tVp_) accounting for money 款项核算
GNmP_N Accounting Officer 会计主任
K'8?%&IQ accounting period 会计报告期;会计期
"&D0Sd@[? accounting policy 会计政策;会计方针
7ZAxhFC accounting practice 会计惯例
t OnOzD accounting principle 会计准则
)cQ KR4x0^ accounting record 会计记录
!X"nN9k accounting report 会计报告
r`FTiPD.C Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3nhQ^zqf Accounting Society of China 中国会计学会
6w3[PNd accounting statement 会计报表
jl7> accounting system 会计制度;会计系统
;dZZOocV1 accounting transaction 会计事项;帐务交易
R3_;!/1 accounting treatment 会计处理
W=S^t_F accounting year 会计年度
B(71I; accretion 增值;添加
}3Ke accrual 应计项目;应累算数目
8TH;6-RT accrual basis 应计制;权责发生制
T<nK/lp1t accrual basis accounting 应计制会计;权责发生制会计
!Y UT* accrue 应累算;应计
t`}=~/#`X accrued benefit 应累算利益
Wn;%B].I accrued charges 应计费用
|iSwG=& accrued cumulative preference share dividend 应累算的累积优先股股息
\[]BB5)8 accrued expenses 应累算费用
.aWwJZ=[ accrued interest payable 应付利息;应计未付利息
po]<sB accrued interest receivable 应收利息;应计未收利息
IYptNR accrued right 累算权益
mrsN@(X0 accruing profit 应累算的利润
[}Rs accumulated fiscal reserve 累积财政储备
j";L{ accumulated profit 累积利润;滚存溢利
I`@>v%0 accumulated reserve 累积储备
0V"(}!=2a accumulation of surplus income 累积收益盈余
&kWT<*;J) acquired assets 既得资产
7PfNPz<4+ acquisition 收购;购置;取得
kp?_ir acquisition cost 购置成本
Ek06=2i acquisition expenses 购置费用
`7`` 1TL acquisition of 100% interest 收购全部股权
_q-k1$o$ acquisition of control 取得控制权
4yMi9Ri4H acquisition of fixed assets 购置固定资产
)99^58my acquisition of shell “买壳”
5K|`RzZ`B$ acquisition price 收购价
5D^2
+`$/ act of God 天灾
d"ZsOq10D acting partner 执事合伙人
|l|$Q; active market 买卖活跃的市场;交投畅旺的市场;旺市
<[gN4x>' active partner 积极参与的合伙人
SZxnYVY active trading 交投活跃
ij_5=4aZ- actual circulation 实际流通
#'#@H actual cost 实际成本
JGhK8E
actual expenditure 实际开支;实际支出
0|\A5
eG actual income 实际入息;实际收入;实际收益
(LVzE_` actual market 现货市场
,4,./wIq actual price 现货价;实际价格
@Ko}Td&E( actual profit 实际利润
=ZV+*cCC=q actual quotation 实盘;实际价位;实际报价
dt=M#+g actual year basis 按实际年度计算
lH,/N4r*& actuals 实货
qssK0!- actuarial investigation 精算调查
^|h.B$_F, actuarial principle 精算原则
loyhNT= actuarial report 精算师报告
}&l%>P Actuarial Society of Hong Kong 香港精算学会
C2hB7?UGN actuarial valuation 精算师估值
>IKIe actuary 精算师
e/)Vx'd`+ ad referendum agreement 暂定协议;有待覆核的协定
1B{u4w7S4e ad valorem duty 从价税;按值征税
7;#o?6!7 ad valorem duty system 从价税制
sw(|EZ7F ad valorem fee 从价费
c/-'^+9 ad valorem tariff 从价关税
r/+~4W5
additional allowance 额外免税额
);p:[=$71 additional amount for unexpired risk 未过期风险的额外款额
/dR:\ffz2 additional assessable profit 补加应评税利润
){tTB additional assessment 补加评税
Lp{uA4:=K additional commitment 额外承担
pe\]}& additional commitment vote 额外承担拨款
{I$zmVG additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~P-^An^ additional dependent parent allowance 供养父母额外免税额
6I5LZ^/ G9 additional provision 额外拨款
%wq;<'W additional stamp duty 附加印花税
I^``x+a additional tax 补加税罚款;补加税款
qHYoQ.ke Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
^{O1+7d[. adjudged bankrupt 被裁定破产
ir;az{T#U adjudicated bankrupt 裁定破产人
^"J)^3j< adjudication fee 裁定费;评定印花税额手续费;评估契据费
al]-*=v7} adjudication of bankruptcy 裁定破产;宣告破产
baR*4{] adjudication of insolvency 裁定无力偿还债务
^K'XlM`a adjusted actual 经调整的实数;调整后的实数
n8) eC2A adjusted current assets 经调整的流动资产;调整后的流动资产
/yO0Z1G adjusted figure 经调整的数字;调整后的数额
k`0m|<$ adjusted liabilities 经调整的负债;调整后的负债
D'_w
* adjusted loss 经调整的亏损;调整后的亏损
J}VG4}L 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
P[gYENQ adjusted profit 经调整的利润;调整后的利润
K@!Gs'Op adjusted surplus 经调整的盈余额;调整后的盈余额
0SDyE adjusted value 经调整的价值;调整后的价值
WSx0o} adjustment 调整;修订;理算〔保险〕
KN\tRE adjustment centre 调剂中心
JHsxaX;c adjustment lag 调整过程的时间差距;调整时差
e6'y S81 adjustment mechanism 调整机制
OGnuBK adjustment of loss 亏损调整
YGCBDH%6 adjustment process 调整过程;调整程序
lMb&F[KJ7 adjustment range 调整幅度
U{&gV~ administered exchange rate 受管制汇率
?Lquf&`vP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AKUmh administration expenses 行政费用
-pm%F8{T] administration fee 手续费;行政费
zHQSx7Ow 5 administration in bankruptcy 破产管理
Jw
-3G3h administration order 遗产管理令
39Tlt~Psz administrator 管理人;遗产管理人
,\ zx4* administrator of the estate 遗产管理人
9at_F'>R admission of debt 债项承认书
]9$^=z%SE admission of proof 接纳债权证明
pn
aSOyR advance 放贷款项;垫付款项;预支款项;预付款项
@`:z$52 advance account 暂支帐目;预付款帐户
e6I7N?j advance compensation 预付补偿金
9 EV. ![ advance from shareholder 股东垫款
C.?~D*Q advance pending reimbursement 预支以待日后付还
y3@5~ 4+ advanced economy 先进经济体系
rc7^~S]5 advancement 预付;预付财产
uwWKsZ4:ij advances warrant 垫款令
V*F |Yo: advancing 贷出
Ox&]{ adverse balance 逆差
t,308Z adverse exchange 逆汇
9 wP,Z" advertisement addressed to shareholders 在报章刊登的致股东通告
4)E$. F^ advice for collection 托收通知书
+;N;r/d_i advice of drawing 提款通知书;汇票通知书
"<yJ<lS&> advice of payment 付款通知
nm]m!.$d Advisory Committee [Securities and Futures Commission]
J42/S [Rt 谘询委员会〔证券及期货事务监察委员会〕
u\o~'Jz Advisory Committee on Diversification 经济多元化谘询委员会
e3]v
*<bj affidavit 誓章;遗产申报誓章
+W}6o3x~ affidavit of no receipt 述明无收款的誓章
UKp^TW1^ affiliate 联号;联营公司;附属公司
^.@F1k affiliated company 附属公司;联号;联营公司
K4Hu0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$9?<mP2-* affordability 负担能力
Jju^4 African Development Bank [AfDB] 非洲开发银行
C,VvbB after-acquired property 事后取得的财产
ibh,d.*~g after-hours dealing 市后交易
J3_Ou2cF` after-tax profit 税后盈利;税后利润;税后溢利
#.@- ng6C agency agreement 代理协议
CX#d9
8\b agency expenses 代理机构的开支
4XIc|a Aa agency fee 代理费
KLgg([ Agency Law 《代理法》
`zsooA
Gt agent 代理人;承销人
QfRo`l/V9 agent of company 公司代理人
ZhY03>X agent's fee 代理人费;经纪费
0n*D](/NK aggregate 总计;总数;总体数字
PUErvLt aggregate amount 总款额;总额
'C)
v?!19 aggregate assets and liabilities 总体资产与负债
dK>sHUu aggregate at constant price 按固定价格计算的总体数字
w[OUGn' aggregate demand 总需求
MM(\>J[Uq aggregate gross position 总持仓量
x%T.0@!8 aggregate limit 总限额
H7(D8.y ) aggregate of salaries tax 合计薪俸税
Ix+eP|8F aggregate performance 总体表现;总体业绩
-9(pOwN
|m aggregate supply 总体供应
}mpFo2 aggregate surplus 总盈余
"D'"uMS`H aggregate total 整体总额
cc 0Tb aggregate value 总值;合计价值
r*9*xZ>8u aggregated basis 合计基准
BJKv9x1jK aggregated net chargeable income 合计应课税入息实额
_RE;}1rb, aggregation 合并计算;合计;总和
l"/E,X aggregation of incomes of husband and wife 夫妇入息合并计算
3!vnSX(iv aggregation of property 财产的总和
17-B'Gl!<% agio 差价;贴水
B[9y<FB+ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
C=qL0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q hdG(`PY~ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
JT6}m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m"!Q5[ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
h.q9p! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Yz#E0aTTA 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ik1asj1 agreement for a settlement 授产协议
Z"$iB-] agreement for assignment 转让协议
wV-9T*QrM agreement for sale 售卖协议;买卖协议
2S-f5&o agreement for sale and purchase 买卖协议
S_?sJwM agreement for the payment of interest 支付利息协议
n'[>h0 agreement for the repayment of money 还款协议
w)&?9?~ agreement of reinsurance 再保险协议
A?ho<@^ Agricultural Bank of China 中国农业银行
RK=Pm7L:`y air passenger departure tax 飞机乘客离境税
FmSE]et Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NxnaH!wS airport tax 机场税
LXaq alcohol duty 酒精税
u U%Z%O alienation 让与;让渡;转让
_}F_Q5) alimony 生活费;赡养费
bOSqD[? All Ordinaries Index [AOI] 所有普通股指数
5)A[NTNJx all risks 全险;综合险
E\TWPV'/ All Sales Record for Stock Market 《股票市场成交报告》
r6GXmr Allied Capital Resources Limited 新联财务有限公司
=cO5Nt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
En)Ptz#0 allocation letter 拨款信件
c\/-*OYr< allocation of fund 分配款项;预留款项
&XCP@@T allocation of profit 利润分配;溢利分配
{Qc,Nl
[? allocation warrant 拨款令
41P0)o allotment 分配;配股
>'4$g7o, allotment notice 股份配售通知;配股通知
,:2Z6~z{ allotment of shares 股份分配
[XttT allowable 可获宽免;免税的
<v/aquLN allowable business loss 可扣除的营业亏损
/:ZwGyT; allowable expenses 可扣税的支出
vKWi?}1 allowance 免税额;津贴;备抵;准备金
\Zh&[D!2 allowance for debts 债项的免税额
(E7"GJ allowance for depreciation by wear and tear 耗损折旧免税额
C#e :_e] allowance for funeral expenses 殡殓费的免税额
{~w( pAx allowance for inflation 为通货膨胀而预留的款项;通胀准备金
P(DEf( allowance for repairs and outgoings 修葺及支出方面的免税额
OQ4Pk/-' allowance to debtor 给债务人的津贴
0U:X[2|) alteration of capital 资本更改
Hpa6;eT alternate trustee 候补受托人
_`gkYu3R+ amalgamation 合并
m.!LL]] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/KNR;n' ambit of charges 征税范围;收费范围
zA}JVB amended valuation 经修订的估值
_>n)HG American Commodities Exchange 美国商品交易所
P{9wJ< American Express Bank Limited 美国运通银行
]uF7HX7F American Stock Exchange 美国证券交易所
x2a
?ugQ amortization 摊销
8EMBqhl amount due from banks 存放银行同业的款项
cJbv,RV< amount due from banks abroad 存放海外银行同业的款项
! L|l(<C amount due from holding companies 控股公司欠款
M$.bC0}T amount due from local banks 存放本港银行同业的款项
F(zCvT amount due to banks 银行同业的存款
1L+hI=\O amount due to banks abroad 海外银行同业的存款
SjpCf8Z( amount due to holding companies 控股公司存款
lZ)6d-vK amount due to local banks 本港银行同业的存款
,A7:zxnc.V amount due to outport banks 外埠银行同业的存款
6P}?+ Gc amount for note issue 发行纸币的款额
"U"fsAc# amount of bond 担保契据的款额
65JG#^)KaX amount of consideration 代价款额
4M> pHz4 amount of contribution 供款数额
&WLN amount of indebtedness 负债款额
)Ute amount of principal of the loan 贷款本金额
2O@ON/ amount of rates chargeable 应征差饷数额
s8[( amount of share capital 股本额
X Db% - amount of sums assured 承保款额
8{!|` b'f amount of variation 变动幅度
0^Vw^]w amount of vote 拨款数额
& wtE"w amount payable 应付款额
V6](_w! amount receivable 应收款额
=,q/FY: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q]GS#n analysis 分析
Ws1|idAT ancillary risk 附属风险
Lg(G&ljE@k annual account 周年帐目;周年帐目报表;年度决算;年结
W( sit;O annual accounting date 年结日期
wBg?-ji3< annual allowance 每年免税额;年积金;年度津贴;年津
l3u+fE,;_ annual balance 年度余额
VyNF)$'T annual disposable income 每年可动用收入
"~EAt$ annual estimates 周年预算
.sQV0jF { annual fee 年费
G~.VW48{n annual general meeting 周年大会
9<y{:{i annual growth rate 年增率;每年增长率
Qj1%'wWG annual long-term supplement 长期个案每年补助金
qi7*Jjk>90 annual pensionable emolument 可供计算退休金的年薪
f. >[ J annual report 年报
qGR1$\] Annual Report on the Consumer Price Index 《消费物价指数年报》
sx;/xIU| annual return 周年报表;周年申报表;每年报税表格
T,a{mi.hNR Annual Return Rules 《周年报表规则》
/6[vF)& annual review of consumer prices 每年消费物价回顾
F=5vAv1 annual roll-forward basis 逐年延展方式
"k annual salary 年薪
SeS ZMv annual statement 年度报表;年度决算表
}id)~h_@ 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
@oj_E0i3 annuitant 年金受益人
>
2/j annuity 年金
n} !')r annuity contract 年金合约
!,Gavt7f annuity on human life 人寿年金
]
s 2ec antecedent debt 先前的债项
s"nntC ante-dated cheque 倒填日期支票
,K6ODtw. anticipated expenditure 预期开支
K*'AjT9wX+ anticipated net profit 预期纯利
zK1\InP anticipated revenue 预期收入
pX>wMc+ anti-inflation measure 反通货膨胀措施
J32{#\By anti-inflationary stance 反通货膨胀立场
qkc,93B3 apparent deficit 表面赤字
7KRNTnd apparent financial solvency 表面偿债能力
ho~WD'i apparent partner 表面合伙人
'cQ`jWZQ application for personal assessment 个人入息课税申请书
.3Smqwm=Y application of fund 资金应用
d/3&3>/ application to release as liquidator and to destruct the books of accounts and documents
>2}*L"YC 申请免除清盘人职务及毁灭帐簿与文件
OEbZs-: appointed actuary 委任精算师
Qd% (]L[N. appointed auditor 委任核数师;委任审计师
FU}- .Ki appointed trustee 委任的受托人
R*LPwJuv appointer 委任人
W0U|XX!& apportioned pro rata 按比例分摊
p>pAU$k{O apportionment 分配;分摊
<>-gQ9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Sqmjf@o$> apportionment formula 分摊方程式
1ATH$x apportionment of estate duty 遗产税的分摊
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appraisal 估价;评估
l{ fL~O appreciable growth 可观增长
l`0JL7 appreciable impact 显着影响
\[+':o`LH appreciable increase 可观增长
CSm(yB{|pC appreciation 增值;升值
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B appreciation against other currencies 相对其他货币升值
55>+%@$,a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+{)V%"{u: appreciation tax 增值税
hiR+cPSF appropriation 拨款;拨用;拨付
OQuTM[W appropriation account 拨款帐目
!a'{gw Appropriation Bill 拨款法案
hE2{m{^A appropriation-in-aid system 补助拨款办法
n1+J{EPH approved assets 核准资产
?f:\&+.& approved basket stock 认可一篮子证券
o+<hI approved budget 核准预算
=E~SaT approved charitable donation 认可慈善捐款
#?\|)y4i approved charitable institution 认可慈善机构
GCcSI;w approved currency 核准货币;认可货币
0b,{4DOD approved estimates 核准预算
tjm@+xs approved estimates of expenditure 核准开支预算
N *n?hN approved overseas insurer 核准海外保险人
zq#gf approved overseas trust company 核准海外信托公司
*;.:UR[i approved pooled investment fund 核准汇集投资基金
jN7Z}1` approved provident fund scheme 认可公积金计划
hJ Jo+NNN approved provision 核准拨款
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3 approved redeemable share 核准可赎回股份
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/Iw]!lK2 approved regional stock 认可地区性证券
u/?;J1z: approved retirement scheme 认可退休金计划
UZc{ Av approved subordinated loan 核准附属贷款
KR4 RIJZ_t arbitrage 套戥;套汇;套利
Rmh,P > arbitrageur 套戥者;套汇者
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z0 arbitrary amount 临时款项
T=cb:PD{% arrangement 措施;安排;协定
n ZS*"O#L arrears 欠款
w{ x=e arrears of pay 欠付薪酬
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