A:
9~r8$,e A share A股;甲类股份
b u/GaE~ abatement of tax 减税;减扣免税额
*2m{i:3 ABN AMRO Bank N.V. 荷兰银行
<{HV|B7 above-the-line expenditure 线上项目支出;经常预算支出
wX@g>( above-the-line receipt 线上项目收入;经常预算收入
~P-^An^ ABSA Asia Limited 南非联合亚洲有限公司
8hX/~-H absolute change 绝对数值变更
uH} }z ! absolute expenditure 实际开支
c`)[- absolute guideline figure 绝对准则数字
k#5Qwxu` absolute interest 绝对权益
$C{-gx+: absolute order of discharge 绝对破产解除令
]PH'G>x absolute profit margin 绝对利润幅度
9$R}GK absolute value 实值;绝对值
%$R]NL| absolutely vested interest 绝对既得权益
vri<R8 absorbed cost 已吸收成本;已分摊成本
ir;az{T#U absorption 吸收;分摊;合并
@w,O1Xwj absorption rate 吸收率;摊配率;分摊率
&X}i%etp^2 ACB Finance Limited 亚洲商业财务有限公司
N/B-u)?\: acceptable form of reciprocity 合理的互惠条件
gF|u%_y-qt acceptable rate 适当利率;适当汇率
QIcc@PGT9a acceptance agreement 承兑协议
V9D>Xh!0H acceptance for honour 参加承兑
=kW7|c5Z acceptor 承兑人;接受人;受票人
5q}7#{A acceptor for honour 参加承兑人
2J6(TrQ accident insurance 意外保险
Y)C!N$=@Q Accident Insurance Association of Hong Kong 香港意外保险公会
F^wm&:%{` accident insurance scheme 意外保险计划
D'_w
* accident year basis 意外年度基准
7}fT7tsN accommodation 通融;贷款
_GL:4 accommodation bill 通融票据;空头票据
jQ P2[\ accommodation party 汇票代发人
mx0EEU* account balance 帐户余额;帐户结余
8/CK(G account book 帐簿
MB?762Q account collected in advance 预收款项
ekSSqj9"; account current book 往来帐簿
x?G"58 account of after-acquired property 事后取得的财产报告
";w"dfC^ account of defaulter 拖欠帐目
:T/I%|;f account payable 应付帐款
_Qf310oONS account payee only [A/C payee only] 只可转帐;存入收款人帐户
Y$eO:67; account receivable 应收帐款
Cfst)[j account receivable report 应收帐款报表
SOJkeN account statement 结单;帐单;会计财务报表
mA\}zLw+r9 account title 帐户名称;会计科目
WQltUaF accountant's report 会计师报告
ggzcANCD< Accountant's Report Rules 会计师报告规则
AKUmh accounting and auditing procedure 会计与审计程序;会计与核数程序
c"S{5xh0& Accounting Arrangements 《会计安排》
3TnrPO1E accounting basis 会计基础
o;{BI
Q1 accounting by Official Receiver 破产管理署署长呈交的帐目
zHQSx7Ow 5 Accounting Circular 《会计通告》
z7]GZF accounting class 会计类别
u'"]{.K>fb accounting date 记帐日期;会计结算日期
= _/XFN accounting for money 款项核算
/G!M\teeF Accounting Officer 会计主任
>B+!fi'SS> accounting period 会计报告期;会计期
B5/"2i accounting policy 会计政策;会计方针
%_ Vj'z~T accounting practice 会计惯例
43BqNQ0 accounting principle 会计准则
D'\gy$9m1 accounting record 会计记录
GNI:k{H@"? accounting report 会计报告
Ou2p^:C( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6fw2;$x" Accounting Society of China 中国会计学会
Gxh1wqLR accounting statement 会计报表
CdNb&Nyz accounting system 会计制度;会计系统
e6I7N?j accounting transaction 会计事项;帐务交易
!TPKD accounting treatment 会计处理
ee
.,D accounting year 会计年度
2$yNryd accretion 增值;添加
LCemM; o accrual 应计项目;应累算数目
L-Pq/x2r accrual basis 应计制;权责发生制
_ v3VUm# accrual basis accounting 应计制会计;权责发生制会计
ECvTmU'= accrue 应累算;应计
AP/#?
accrued benefit 应累算利益
PI$K+}E accrued charges 应计费用
->a| accrued cumulative preference share dividend 应累算的累积优先股股息
Ox&]{ accrued expenses 应累算费用
qPgny/( accrued interest payable 应付利息;应计未付利息
(cm8x accrued interest receivable 应收利息;应计未收利息
EVDcj,b"^ accrued right 累算权益
lWk/vj<5 accruing profit 应累算的利润
'DtC= accumulated fiscal reserve 累积财政储备
9 kLA57 accumulated profit 累积利润;滚存溢利
1R7w
accumulated reserve 累积储备
cP>[H:\Xc accumulation of surplus income 累积收益盈余
a3SBEkC acquired assets 既得资产
wF$z ?L acquisition 收购;购置;取得
o%[swoM@ acquisition cost 购置成本
Zd8`95 acquisition expenses 购置费用
}o@Dsx5 acquisition of 100% interest 收购全部股权
&[y+WrGG acquisition of control 取得控制权
_.^`DP> acquisition of fixed assets 购置固定资产
fsUZG6 acquisition of shell “买壳”
T8>aU acquisition price 收购价
rE9Nt9} act of God 天灾
~r?VXO p"
acting partner 执事合伙人
}5lC8{wZ active market 买卖活跃的市场;交投畅旺的市场;旺市
0K^?QM|S active partner 积极参与的合伙人
K5}0!_)G active trading 交投活跃
b VcA#7
uA actual circulation 实际流通
~Nn}FNe actual cost 实际成本
#7p!xf^ actual expenditure 实际开支;实际支出
oR'u&\mB actual income 实际入息;实际收入;实际收益
^BhS* actual market 现货市场
^D A<=C-[! actual price 现货价;实际价格
5b;~&N4~ actual profit 实际利润
|a>,FZv8e actual quotation 实盘;实际价位;实际报价
;]^% 6B n actual year basis 按实际年度计算
dnCurWjdk actuals 实货
.g!K| c actuarial investigation 精算调查
ZFRKzPc
{V actuarial principle 精算原则
z2[{3Kd* actuarial report 精算师报告
cSYMnB Actuarial Society of Hong Kong 香港精算学会
5N:IH@ actuarial valuation 精算师估值
$Ahe Vps@@ actuary 精算师
G]O5irsV ad referendum agreement 暂定协议;有待覆核的协定
V$3`y=8 ad valorem duty 从价税;按值征税
[Lq9lw&
ad valorem duty system 从价税制
;={3H_{3 ad valorem fee 从价费
QfRo`l/V9 ad valorem tariff 从价关税
63Z^ k( additional allowance 额外免税额
!AN; additional amount for unexpired risk 未过期风险的额外款额
#N;McF;W additional assessable profit 补加应评税利润
|X;|=. additional assessment 补加评税
:r9<wbr)k0 additional commitment 额外承担
J7+[+Y additional commitment vote 额外承担拨款
- |4 Oq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R$i-%3 additional dependent parent allowance 供养父母额外免税额
)8;At'q} additional provision 额外拨款
~9n30j%]s additional stamp duty 附加印花税
N."x@mV additional tax 补加税罚款;补加税款
d8K|uEHVz Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
.:~E.b adjudged bankrupt 被裁定破产
40} 7O<9* adjudicated bankrupt 裁定破产人
[I`:%y adjudication fee 裁定费;评定印花税额手续费;评估契据费
1h?QEZ,6a adjudication of bankruptcy 裁定破产;宣告破产
}Dx.;0*: adjudication of insolvency 裁定无力偿还债务
]Wtg.y6; adjusted actual 经调整的实数;调整后的实数
}/MmuPp adjusted current assets 经调整的流动资产;调整后的流动资产
lESv adjusted figure 经调整的数字;调整后的数额
^o4](l adjusted liabilities 经调整的负债;调整后的负债
cc 0Tb adjusted loss 经调整的亏损;调整后的亏损
'PWA 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
@S1Z"%S adjusted profit 经调整的利润;调整后的利润
NiD_ v adjusted surplus 经调整的盈余额;调整后的盈余额
'zOB!QqA`v adjusted value 经调整的价值;调整后的价值
HYl~)O> adjustment 调整;修订;理算〔保险〕
k5)a| adjustment centre 调剂中心
{%c&T S@s adjustment lag 调整过程的时间差距;调整时差
]Hg6Mz>Mj adjustment mechanism 调整机制
t8M\ adjustment of loss 亏损调整
UT0}Ce>e adjustment process 调整过程;调整程序
c&C*'c-r adjustment range 调整幅度
2d&]V]:R* administered exchange rate 受管制汇率
ox5WboL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z?u}?-b1\H administration expenses 行政费用
Q hdG(`PY~ administration fee 手续费;行政费
DhXV=Qw administration in bankruptcy 破产管理
UjS+Ddp administration order 遗产管理令
YP>J'{?b*" administrator 管理人;遗产管理人
ZmmX_!M administrator of the estate 遗产管理人
Vllxv6/_ admission of debt 债项承认书
Zxh<pd25Y admission of proof 接纳债权证明
%F\.1\&eE advance 放贷款项;垫付款项;预支款项;预付款项
3Uej]}c advance account 暂支帐目;预付款帐户
_{$<s[S advance compensation 预付补偿金
!6,rN_a@Y advance from shareholder 股东垫款
v[V7$.%5Q advance pending reimbursement 预支以待日后付还
v2k@yxt( advanced economy 先进经济体系
[,(+r7aB advancement 预付;预付财产
}m&\I advances warrant 垫款令
Q" r y@
(I advancing 贷出
wHh6y? g\ adverse balance 逆差
8Oz9 UcG adverse exchange 逆汇
6Ta+f3V advertisement addressed to shareholders 在报章刊登的致股东通告
<<R2
X1 advice for collection 托收通知书
w |abaMam advice of drawing 提款通知书;汇票通知书
7^tYtMm|U advice of payment 付款通知
\&47u1B Advisory Committee [Securities and Futures Commission]
$gZiW 8 谘询委员会〔证券及期货事务监察委员会〕
=\G`g# Advisory Committee on Diversification 经济多元化谘询委员会
)!~,xl^j{} affidavit 誓章;遗产申报誓章
NxnaH!wS affidavit of no receipt 述明无收款的誓章
e$/y~! affiliate 联号;联营公司;附属公司
kU,g=+2J affiliated company 附属公司;联号;联营公司
>>|47ps3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
kW0ctGFYlf affordability 负担能力
~t n$AtK African Development Bank [AfDB] 非洲开发银行
2MmHO2 after-acquired property 事后取得的财产
f3S 8~! after-hours dealing 市后交易
ubRhJ~XB after-tax profit 税后盈利;税后利润;税后溢利
) ]DqK<- agency agreement 代理协议
0s79rJ agency expenses 代理机构的开支
&2S-scP agency fee 代理费
bM.$D-?dF* Agency Law 《代理法》
Rh#`AM`)j agent 代理人;承销人
oW^>J- agent of company 公司代理人
En)Ptz#0 agent's fee 代理人费;经纪费
,4Q8r:_ u aggregate 总计;总数;总体数字
2|ej~}Y aggregate amount 总款额;总额
q" EW*k+
) aggregate assets and liabilities 总体资产与负债
e N v\ZR1 aggregate at constant price 按固定价格计算的总体数字
O p1TsRm5L aggregate demand 总需求
Uz~B` aggregate gross position 总持仓量
Kwi+}B! aggregate limit 总限额
UA4c4~$S aggregate of salaries tax 合计薪俸税
(V1;`sI8 aggregate performance 总体表现;总体业绩
w 62m}5eA aggregate supply 总体供应
[XttT aggregate surplus 总盈余
(H"{r aggregate total 整体总额
q*94vo- aggregate value 总值;合计价值
yEk|(6+^ aggregated basis 合计基准
#RbdQH ! aggregated net chargeable income 合计应课税入息实额
K1o>>388G aggregation 合并计算;合计;总和
:!hO9ho aggregation of incomes of husband and wife 夫妇入息合并计算
g
rCQ#3K*? aggregation of property 财产的总和
~`="tzr: agio 差价;贴水
-<9Qez)y 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》
{~w( pAx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V^4v`}Wgx 《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》
;u[:J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#!E`%'
s] 《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》
&n6L;y- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E0/>E 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RN|Bk agreement for a settlement 授产协议
u})*6 l. agreement for assignment 转让协议
mln4Vl(l2M agreement for sale 售卖协议;买卖协议
(>E/C^Tc% agreement for sale and purchase 买卖协议
#d*0
)w agreement for the payment of interest 支付利息协议
({@"{ agreement for the repayment of money 还款协议
%@)R agreement of reinsurance 再保险协议
T+aNX/c|> Agricultural Bank of China 中国农业银行
$gN\%X/n"1 air passenger departure tax 飞机乘客离境税
4_ypFuS ^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[VqiF~o, airport tax 机场税
Wp+lI1t alcohol duty 酒精税
@$!6u0x alienation 让与;让渡;转让
O2?yI8|Jn alimony 生活费;赡养费
o.w/? All Ordinaries Index [AOI] 所有普通股指数
SP/b4 all risks 全险;综合险
y10W\beJ All Sales Record for Stock Market 《股票市场成交报告》
m mZP; Allied Capital Resources Limited 新联财务有限公司
h Ypj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k=mLcP allocation letter 拨款信件
tzfyS#E allocation of fund 分配款项;预留款项
~ @*q8lC allocation of profit 利润分配;溢利分配
otfmM]f allocation warrant 拨款令
](v,2(}= allotment 分配;配股
ah
f,- ?S allotment notice 股份配售通知;配股通知
|d-x2M[ allotment of shares 股份分配
xQU//kNL allowable 可获宽免;免税的
OI*ltba? allowable business loss 可扣除的营业亏损
Ly3!0P.< allowable expenses 可扣税的支出
[s`B0V`04 allowance 免税额;津贴;备抵;准备金
QlV(D< allowance for debts 债项的免税额
-G@uB_C s allowance for depreciation by wear and tear 耗损折旧免税额
6P}?+ Gc allowance for funeral expenses 殡殓费的免税额
~k-' allowance for inflation 为通货膨胀而预留的款项;通胀准备金
r]&sXKDc allowance for repairs and outgoings 修葺及支出方面的免税额
@*~yVV!5 allowance to debtor 给债务人的津贴
-s!J3DB alteration of capital 资本更改
D\+x/r?-I alternate trustee 候补受托人
X lItg\R amalgamation 合并
_>]/. w2= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
xb%Q[V_m ambit of charges 征税范围;收费范围
7w" !"W# amended valuation 经修订的估值
vea{o35! American Commodities Exchange 美国商品交易所
'3U,UD5EG American Express Bank Limited 美国运通银行
_
Pzgn@D American Stock Exchange 美国证券交易所
H! 5Ka#B amortization 摊销
5._QI/d)'J amount due from banks 存放银行同业的款项
7Ok-T10 amount due from banks abroad 存放海外银行同业的款项
0TA8#c amount due from holding companies 控股公司欠款
0^Vw^]w amount due from local banks 存放本港银行同业的款项
$[ S 33Q amount due to banks 银行同业的存款
tmoCy0qWz amount due to banks abroad 海外银行同业的存款
m1jEky( amount due to holding companies 控股公司存款
7Hv6>z#m amount due to local banks 本港银行同业的存款
2bLc57j{`9 amount due to outport banks 外埠银行同业的存款
[%R?^*] amount for note issue 发行纸币的款额
re/u3\S amount of bond 担保契据的款额
f4*(rX amount of consideration 代价款额
@(oY.PeS<z amount of contribution 供款数额
Q:7P
/ amount of indebtedness 负债款额
<*z'sUh+} amount of principal of the loan 贷款本金额
A^6z.MdYZ amount of rates chargeable 应征差饷数额
sC[#R.eq amount of share capital 股本额
sk<S`J,M/_ amount of sums assured 承保款额
6Iv};f"Y amount of variation 变动幅度
a@&qdp amount of vote 拨款数额
#o[n. amount payable 应付款额
X]2Ib'( amount receivable 应收款额
!KJ X$? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
==?%]ZE8 analysis 分析
m<z?6VC ancillary risk 附属风险
^GrSvl}v' annual account 周年帐目;周年帐目报表;年度决算;年结
K$D+TI) annual accounting date 年结日期
^Ss<< annual allowance 每年免税额;年积金;年度津贴;年津
PPrvVGP
annual balance 年度余额
ewN|">WXQ annual disposable income 每年可动用收入
3I)oqS@q' annual estimates 周年预算
%%n&z6w