A:
lH,]ZA./ A share A股;甲类股份
!"Oj$c
- abatement of tax 减税;减扣免税额
}0Kqy; ABN AMRO Bank N.V. 荷兰银行
},n,P&M\` above-the-line expenditure 线上项目支出;经常预算支出
ard3yNQt above-the-line receipt 线上项目收入;经常预算收入
'n>3`1E, ABSA Asia Limited 南非联合亚洲有限公司
J1c&"Oh absolute change 绝对数值变更
{P<BJ52= absolute expenditure 实际开支
[c
KI0 absolute guideline figure 绝对准则数字
MoKXl?B< absolute interest 绝对权益
5uD#=/oV absolute order of discharge 绝对破产解除令
9(N)MT5F absolute profit margin 绝对利润幅度
mP5d!+[8 absolute value 实值;绝对值
ok\/5oz absolutely vested interest 绝对既得权益
}VGI Y>v absorbed cost 已吸收成本;已分摊成本
Vhbj.eX.) absorption 吸收;分摊;合并
V'.eesN absorption rate 吸收率;摊配率;分摊率
@8Q+=abz ACB Finance Limited 亚洲商业财务有限公司
jy__Y=1} acceptable form of reciprocity 合理的互惠条件
@E"+qPp.3 acceptable rate 适当利率;适当汇率
;@7#w acceptance agreement 承兑协议
p^zEfLTU acceptance for honour 参加承兑
d_WnK{ acceptor 承兑人;接受人;受票人
Wf`OyeRz acceptor for honour 参加承兑人
LO$#DHPt accident insurance 意外保险
Q:fUM[ Accident Insurance Association of Hong Kong 香港意外保险公会
YP\4XI accident insurance scheme 意外保险计划
Xb+if accident year basis 意外年度基准
q/w6sQx$ accommodation 通融;贷款
2=/g~rp* accommodation bill 通融票据;空头票据
tO+ %b=Z^ accommodation party 汇票代发人
8O.:3%D~
t account balance 帐户余额;帐户结余
21/a3Mlx# account book 帐簿
GdfKxSO account collected in advance 预收款项
'De'(I account current book 往来帐簿
m[xf./@f{ account of after-acquired property 事后取得的财产报告
ZoNNM4M+ account of defaulter 拖欠帐目
QkCoW[sn account payable 应付帐款
*p#YK| account payee only [A/C payee only] 只可转帐;存入收款人帐户
XvzV
lKL account receivable 应收帐款
?/l}(t$H account receivable report 应收帐款报表
iz
GaV[ account statement 结单;帐单;会计财务报表
<rwOI.W
l$ account title 帐户名称;会计科目
;5oH6{7_Z accountant's report 会计师报告
dV2b)p4J Accountant's Report Rules 会计师报告规则
EhP&L?EL accounting and auditing procedure 会计与审计程序;会计与核数程序
Bn#HJ17/# Accounting Arrangements 《会计安排》
]N(zom_0d accounting basis 会计基础
Dpp52UnTE accounting by Official Receiver 破产管理署署长呈交的帐目
O'& \-j 1 Accounting Circular 《会计通告》
MlC-Aad( accounting class 会计类别
K`_E>k accounting date 记帐日期;会计结算日期
XUqE5[O% accounting for money 款项核算
s<r.+zqW Accounting Officer 会计主任
_ KkVI7a accounting period 会计报告期;会计期
x4m_(CtK accounting policy 会计政策;会计方针
:J4C'N accounting practice 会计惯例
)r|zi
Z {F accounting principle 会计准则
#:\+7mCF accounting record 会计记录
J*lYH]s accounting report 会计报告
MTITIecw= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Mi/'4~0Y Accounting Society of China 中国会计学会
GLKN<2|2@y accounting statement 会计报表
5W]N]^v accounting system 会计制度;会计系统
f$@". accounting transaction 会计事项;帐务交易
\$HB~u%dr accounting treatment 会计处理
!{~7 )iq accounting year 会计年度
l& ^B accretion 增值;添加
p2NB~t7Z accrual 应计项目;应累算数目
X8l1xD accrual basis 应计制;权责发生制
Q-dHR
i accrual basis accounting 应计制会计;权责发生制会计
pYhI{ accrue 应累算;应计
v!'@NW_ accrued benefit 应累算利益
{u=\-|t accrued charges 应计费用
Mn\B\ accrued cumulative preference share dividend 应累算的累积优先股股息
f+*2K^B accrued expenses 应累算费用
O"-PNF,J accrued interest payable 应付利息;应计未付利息
_467~5JkU accrued interest receivable 应收利息;应计未收利息
lSbM)gL accrued right 累算权益
zQ|x>3 accruing profit 应累算的利润
^nm!NL{z^ accumulated fiscal reserve 累积财政储备
Boj{+rE0 accumulated profit 累积利润;滚存溢利
AO 7qs:+ accumulated reserve 累积储备
cSs/XJZ accumulation of surplus income 累积收益盈余
0!'M#'m acquired assets 既得资产
-JO46
#m acquisition 收购;购置;取得
o(SJuZC/U acquisition cost 购置成本
U#1yl6e\I acquisition expenses 购置费用
&lfF!
acquisition of 100% interest 收购全部股权
Pymh^i acquisition of control 取得控制权
l'{goy f acquisition of fixed assets 购置固定资产
Y)5uK:)^ acquisition of shell “买壳”
rnBeL _8 C acquisition price 收购价
3^-)gK act of God 天灾
/G{3p&9 acting partner 执事合伙人
y $DB active market 买卖活跃的市场;交投畅旺的市场;旺市
Umwg
iw active partner 积极参与的合伙人
; o@`l$O active trading 交投活跃
[c!vsh]^ actual circulation 实际流通
iIEIGQx actual cost 实际成本
YIk6:W{ actual expenditure 实际开支;实际支出
|v'5*n9 actual income 实际入息;实际收入;实际收益
+p}Xmn actual market 现货市场
oJu4vGy0 actual price 现货价;实际价格
r~Ubgd ]U actual profit 实际利润
rMFZ#38d actual quotation 实盘;实际价位;实际报价
]:#$6D" actual year basis 按实际年度计算
ds[Z=_Ll actuals 实货
kuud0VWJ actuarial investigation 精算调查
*U^I`j[u actuarial principle 精算原则
BH*]OXW\ actuarial report 精算师报告
v%7JZ<I'A Actuarial Society of Hong Kong 香港精算学会
sF3
l##Wv actuarial valuation 精算师估值
PWD]qtr actuary 精算师
:8L61d2( ad referendum agreement 暂定协议;有待覆核的协定
MmX[xk ad valorem duty 从价税;按值征税
R]sjG< ad valorem duty system 从价税制
w>UV\`x ad valorem fee 从价费
)ZU#19vr7 ad valorem tariff 从价关税
lz0]p additional allowance 额外免税额
KIY_EE$? additional amount for unexpired risk 未过期风险的额外款额
8=Y|B5 additional assessable profit 补加应评税利润
43Uy<%yb>} additional assessment 补加评税
^[z\KmUqt additional commitment 额外承担
r$eL-jQmn additional commitment vote 额外承担拨款
|w]i$`3'I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&ziB#(&:H additional dependent parent allowance 供养父母额外免税额
8A]q!To additional provision 额外拨款
;B7|tajd additional stamp duty 附加印花税
G8-d%O p additional tax 补加税罚款;补加税款
%LlKi5u] Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
E
:gArQ adjudged bankrupt 被裁定破产
;RZa<2 adjudicated bankrupt 裁定破产人
^a 5~FI: adjudication fee 裁定费;评定印花税额手续费;评估契据费
4GejT(U adjudication of bankruptcy 裁定破产;宣告破产
4i&!V9@: adjudication of insolvency 裁定无力偿还债务
pR7G/]U$A adjusted actual 经调整的实数;调整后的实数
ct/THq adjusted current assets 经调整的流动资产;调整后的流动资产
54_m{&hb adjusted figure 经调整的数字;调整后的数额
c+XR adjusted liabilities 经调整的负债;调整后的负债
}4`YdN adjusted loss 经调整的亏损;调整后的亏损
/ ^M3-5@Q adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Ec/+ 9H6g adjusted profit 经调整的利润;调整后的利润
N5]68Fu'({ adjusted surplus 经调整的盈余额;调整后的盈余额
8>+eGz| adjusted value 经调整的价值;调整后的价值
0vNM#@ adjustment 调整;修订;理算〔保险〕
>'g60 R[ adjustment centre 调剂中心
H t$%)j9 adjustment lag 调整过程的时间差距;调整时差
.kDCcnm
adjustment mechanism 调整机制
ArKrsI#H- adjustment of loss 亏损调整
~;a* Oxt adjustment process 调整过程;调整程序
\aRB adjustment range 调整幅度
Y(mwJud| administered exchange rate 受管制汇率
3VgH*vAU} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ps,w(k{d administration expenses 行政费用
$jL.TraV7 administration fee 手续费;行政费
dQo$^? administration in bankruptcy 破产管理
|EU08b]P29 administration order 遗产管理令
fP*C*4#X administrator 管理人;遗产管理人
~z"->.u administrator of the estate 遗产管理人
JsdEA admission of debt 债项承认书
[qo*,CRz admission of proof 接纳债权证明
cW>`Z:6{K advance 放贷款项;垫付款项;预支款项;预付款项
Pl
,M>IQ advance account 暂支帐目;预付款帐户
05DtU!3O advance compensation 预付补偿金
wOSNlbQ5jl advance from shareholder 股东垫款
$(hZw advance pending reimbursement 预支以待日后付还
cZi&L p advanced economy 先进经济体系
sbb{VV`I advancement 预付;预付财产
3c"{Wu-} advances warrant 垫款令
&$
9bC't6 advancing 贷出
ba.OjK@ adverse balance 逆差
EH%j$=@X adverse exchange 逆汇
[#V!XdQ, advertisement addressed to shareholders 在报章刊登的致股东通告
XiUsaoQm3 advice for collection 托收通知书
(9h{6rc=I advice of drawing 提款通知书;汇票通知书
P|4a}SWU advice of payment 付款通知
<7h'MNf& Advisory Committee [Securities and Futures Commission]
Z.:A26 谘询委员会〔证券及期货事务监察委员会〕
WV5R$IqY Advisory Committee on Diversification 经济多元化谘询委员会
A-5%_M3\G affidavit 誓章;遗产申报誓章
#wcoLCjs) affidavit of no receipt 述明无收款的誓章
{K}+$jzGVt affiliate 联号;联营公司;附属公司
Yi,um-% affiliated company 附属公司;联号;联营公司
X13bi}O6# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.4-S|]/d, affordability 负担能力
4cL=f African Development Bank [AfDB] 非洲开发银行
JaTW/~ TU after-acquired property 事后取得的财产
S|i
//I%_ after-hours dealing 市后交易
JD.z}2+
after-tax profit 税后盈利;税后利润;税后溢利
kSrzIq<xre agency agreement 代理协议
@:8|tJu8b agency expenses 代理机构的开支
^B>6! agency fee 代理费
L.(k8eX
Agency Law 《代理法》
<aS1bQgaU agent 代理人;承销人
o
qTh ) agent of company 公司代理人
b ;b1V agent's fee 代理人费;经纪费
/_HL&|N_5 aggregate 总计;总数;总体数字
pgarGaeq aggregate amount 总款额;总额
LPClE5 aggregate assets and liabilities 总体资产与负债
('Pd
GV4V aggregate at constant price 按固定价格计算的总体数字
epePx0N%x$ aggregate demand 总需求
36z{TWF aggregate gross position 总持仓量
owB)+ aggregate limit 总限额
pQJZE7S aggregate of salaries tax 合计薪俸税
W@LR!EW) aggregate performance 总体表现;总体业绩
hHQt4 r'd aggregate supply 总体供应
#=c%:{O{4R aggregate surplus 总盈余
:>u{BG;=79 aggregate total 整体总额
e!yt<[ph aggregate value 总值;合计价值
0Oq1ay^ aggregated basis 合计基准
{0~ p" %* aggregated net chargeable income 合计应课税入息实额
x3
<Lx^; aggregation 合并计算;合计;总和
[o "@*kf aggregation of incomes of husband and wife 夫妇入息合并计算
q}lSnWY[[ aggregation of property 财产的总和
HvU)GJ u b agio 差价;贴水
0o`o'Z V=c 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》
/6fs h7 \ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hvwr!(|W 《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》
N~_gT
Jr~P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:8FH{sqR 《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%z$'m Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
j
jQ= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v}U;@3W8U agreement for a settlement 授产协议
]](hwj agreement for assignment 转让协议
]H*=Z:riu agreement for sale 售卖协议;买卖协议
)ALcmC?!# agreement for sale and purchase 买卖协议
?UzHQr agreement for the payment of interest 支付利息协议
O@VmV>m agreement for the repayment of money 还款协议
Ki2_Nh>tM agreement of reinsurance 再保险协议
F$v
G=3 Agricultural Bank of China 中国农业银行
|b'AWI81D air passenger departure tax 飞机乘客离境税
+VDB\n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8dNJZoV airport tax 机场税
|gNOv;l alcohol duty 酒精税
`CB TZG09 alienation 让与;让渡;转让
CS alimony 生活费;赡养费
*^]ba> All Ordinaries Index [AOI] 所有普通股指数
W0Vjs|/ all risks 全险;综合险
78kk"9h' All Sales Record for Stock Market 《股票市场成交报告》
OmW|\d PU Allied Capital Resources Limited 新联财务有限公司
$0
)K [K all-items index [Consumer Price Index] 总指数〔消费物价指数〕
c|XnPqo;f allocation letter 拨款信件
E6uIp^E allocation of fund 分配款项;预留款项
BRT2 =}A allocation of profit 利润分配;溢利分配
(plOV) allocation warrant 拨款令
5 X rn] allotment 分配;配股
DuaOi1Gw allotment notice 股份配售通知;配股通知
4
0eNgm^ allotment of shares 股份分配
J5-^@JYK allowable 可获宽免;免税的
)!Bv8&;e allowable business loss 可扣除的营业亏损
2zAS
\Y allowable expenses 可扣税的支出
e):
&pqA allowance 免税额;津贴;备抵;准备金
!
d(,t[cV allowance for debts 债项的免税额
3z#16* allowance for depreciation by wear and tear 耗损折旧免税额
_~r>C allowance for funeral expenses 殡殓费的免税额
"&~Um U4CN allowance for inflation 为通货膨胀而预留的款项;通胀准备金
b@k3y9& allowance for repairs and outgoings 修葺及支出方面的免税额
wcO_;1_
H allowance to debtor 给债务人的津贴
( Qnn alteration of capital 资本更改
&7cy9Z~m alternate trustee 候补受托人
v "07H amalgamation 合并
#F
kdcY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
UaB!,vs3st ambit of charges 征税范围;收费范围
aO{k-44y amended valuation 经修订的估值
'k hJZ: American Commodities Exchange 美国商品交易所
d+kIof, American Express Bank Limited 美国运通银行
is,_r(S American Stock Exchange 美国证券交易所
X#fI$9a amortization 摊销
Cs< d\"+ amount due from banks 存放银行同业的款项
$Khc?v amount due from banks abroad 存放海外银行同业的款项
t_3XqjuA amount due from holding companies 控股公司欠款
P<U{jkM\/ amount due from local banks 存放本港银行同业的款项
FRr<K^M amount due to banks 银行同业的存款
2Ig.hnHj amount due to banks abroad 海外银行同业的存款
}\B6d\k amount due to holding companies 控股公司存款
sBh|y F, amount due to local banks 本港银行同业的存款
z>!b amount due to outport banks 外埠银行同业的存款
?%?@?W>s@ amount for note issue 发行纸币的款额
@uHNz-c amount of bond 担保契据的款额
16AYB17 amount of consideration 代价款额
/PO5z7n0J amount of contribution 供款数额
KQh'5o& amount of indebtedness 负债款额
.- w*&Hd7b amount of principal of the loan 贷款本金额
JA&w"2X*E amount of rates chargeable 应征差饷数额
Ma$b(4dB amount of share capital 股本额
d)LifsD) amount of sums assured 承保款额
m]85F^R0 amount of variation 变动幅度
E/ Pa0. amount of vote 拨款数额
2`x[y?Tn amount payable 应付款额
AV?*r-vWL. amount receivable 应收款额
z7 }@8F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{min9 analysis 分析
MD&Ebq5V ancillary risk 附属风险
4:7z9h] annual account 周年帐目;周年帐目报表;年度决算;年结
tjGQ0-Lo annual accounting date 年结日期
E[
,Ur`>: annual allowance 每年免税额;年积金;年度津贴;年津
\D0Pik@? annual balance 年度余额
s iC/k* annual disposable income 每年可动用收入
6j0!$q^ annual estimates 周年预算
8[eH8m#~$ annual fee 年费
cu|{cy- annual general meeting 周年大会
jGId)f!) annual growth rate 年增率;每年增长率
6B&':N98 annual long-term supplement 长期个案每年补助金
GSsot%B u" annual pensionable emolument 可供计算退休金的年薪
~"8b\oLW annual report 年报
i-$]Tg Annual Report on the Consumer Price Index 《消费物价指数年报》
60*=Bs%b annual return 周年报表;周年申报表;每年报税表格
l%U{Unwu Annual Return Rules 《周年报表规则》
wj5{f5 RWV annual review of consumer prices 每年消费物价回顾
S?&ntUah annual roll-forward basis 逐年延展方式
%1S;y annual salary 年薪
(JOge~U annual statement 年度报表;年度决算表
1aKY+4/G 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
-(dc1?COi annuitant 年金受益人
& GX
pRo annuity 年金
^+I{*0{/[ annuity contract 年金合约
26j ; RV annuity on human life 人寿年金
C"K(-/ antecedent debt 先前的债项
Z{|wjZb( ante-dated cheque 倒填日期支票
+as(m anticipated expenditure 预期开支
Hq OzArp3 anticipated net profit 预期纯利
XfharJ_b anticipated revenue 预期收入
aqtQGK57"% anti-inflation measure 反通货膨胀措施
@xR=bWY anti-inflationary stance 反通货膨胀立场
074)(X&:x apparent deficit 表面赤字
kLK}N>v}X apparent financial solvency 表面偿债能力
VXQ~PF]z0 apparent partner 表面合伙人
W2s6!_AN application for personal assessment 个人入息课税申请书
Ft'?43J application of fund 资金应用
Y'wQ(6ok application to release as liquidator and to destruct the books of accounts and documents
yi
PMJ 申请免除清盘人职务及毁灭帐簿与文件
J'W6NitMr appointed actuary 委任精算师
x ^&D8&4^ appointed auditor 委任核数师;委任审计师
i.Yz)Bw appointed trustee 委任的受托人
_3.=| @L appointer 委任人
\G:\36l apportioned pro rata 按比例分摊
*bsS%qD] apportionment 分配;分摊
dL!PpLR$2 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u.43b8! apportionment formula 分摊方程式
C0J/FFBQ ^ apportionment of estate duty 遗产税的分摊
p{gJVP#l'Z appraisal 估价;评估
U*b1yxt appreciable growth 可观增长
.}C
pX appreciable impact 显着影响
yalT6 appreciable increase 可观增长
Q#i[Y?$L appreciation 增值;升值
DHQavHqbZ appreciation against other currencies 相对其他货币升值
ly9.2<oz}L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>La!O~d appreciation tax 增值税
1?\G6T appropriation 拨款;拨用;拨付
{HHc}8 appropriation account 拨款帐目
jt=%oa Appropriation Bill 拨款法案
\b6H4aQii appropriation-in-aid system 补助拨款办法
M|xd9kA^ approved assets 核准资产
<'f+nC=2 approved basket stock 认可一篮子证券
UU~S{!*+L approved budget 核准预算
^z>3+oi approved charitable donation 认可慈善捐款
DAa??/,x7 approved charitable institution 认可慈善机构
*Yj!f6 8 approved currency 核准货币;认可货币
JlR(U." approved estimates 核准预算
,6J]oX approved estimates of expenditure 核准开支预算
'W(!N%u approved overseas insurer 核准海外保险人
approved overseas trust company 核准海外信托公司
j#6@cO'` approved pooled investment fund 核准汇集投资基金
2[zFKK approved provident fund scheme 认可公积金计划
5FKb7 approved provision 核准拨款
_9*3Mr)2N approved redeemable share 核准可赎回股份
^VabXGzo# approved regional stock 认可地区性证券
h)7hk*I approved retirement scheme 认可退休金计划
=MMU(0 E approved subordinated loan 核准附属贷款
/{il;/Vj arbitrage 套戥;套汇;套利
dz_~_| arbitrageur 套戥者;套汇者
H}vq2 |MN arbitrary amount 临时款项
SA!P:Q?h arrangement 措施;安排;协定
Qu]F<H*Y| arrears 欠款
;&=c@>!xP# arrears of pay 欠付薪酬
vuN!7*d+ arrears of revenue 逾期未收税款;逾期未收的帐项
:Aq==N_/2 articles of association 组织章程;组织细则;组织章程细则
R<]f[ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
!X5n'1& ascertainment of profit 确定利润
|}$ZOwc "Asia Clear" “亚洲结算系统”
,%Sf,h?"^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vf}.) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=r=?N\7I Asian Development Fund [ADF] 亚洲发展基金
NFsj
~6F# Asian dollar bond 亚洲美元债券
!Z(3dtUy Asian dollar market 亚洲美元市场
O7,)#{ Asian dollar rate 亚洲美元利率
&