A:
.3{S6# A share A股;甲类股份
/A_</GYs abatement of tax 减税;减扣免税额
7#MBT-ih ABN AMRO Bank N.V. 荷兰银行
[5)1
4%
x above-the-line expenditure 线上项目支出;经常预算支出
:&6QKTX above-the-line receipt 线上项目收入;经常预算收入
&5(|a"5+G ABSA Asia Limited 南非联合亚洲有限公司
]AERi]
B absolute change 绝对数值变更
$w[@L7'( absolute expenditure 实际开支
NvJu)gI% absolute guideline figure 绝对准则数字
z|+L>O-8 absolute interest 绝对权益
DcSL f4A absolute order of discharge 绝对破产解除令
]'~'V2Ey absolute profit margin 绝对利润幅度
1^!=J<`K; absolute value 实值;绝对值
|]+m<Dpyr2 absolutely vested interest 绝对既得权益
Arir=q^2 absorbed cost 已吸收成本;已分摊成本
0Hff/~J absorption 吸收;分摊;合并
mRj-$:}L absorption rate 吸收率;摊配率;分摊率
rU<
H7U ACB Finance Limited 亚洲商业财务有限公司
x:xKlPGd acceptable form of reciprocity 合理的互惠条件
nP 2 rN_:4 acceptable rate 适当利率;适当汇率
eff6=DP acceptance agreement 承兑协议
^._)HM acceptance for honour 参加承兑
M`BD]{tN} acceptor 承兑人;接受人;受票人
6x*ImhQ.J acceptor for honour 参加承兑人
HQt=.#GW accident insurance 意外保险
M(b'4 Accident Insurance Association of Hong Kong 香港意外保险公会
BxG0vJN| accident insurance scheme 意外保险计划
aNn < NW accident year basis 意外年度基准
nLto=tNUO accommodation 通融;贷款
gWy2$) accommodation bill 通融票据;空头票据
87~. |nu accommodation party 汇票代发人
]hF[f|V account balance 帐户余额;帐户结余
Bwb3@vNA account book 帐簿
%L/Wc,My account collected in advance 预收款项
ppb]RN|) account current book 往来帐簿
wA.YEI|CSj account of after-acquired property 事后取得的财产报告
S;+bQ. account of defaulter 拖欠帐目
*N\U{)b\ account payable 应付帐款
zclt2? account payee only [A/C payee only] 只可转帐;存入收款人帐户
;lW0p8 account receivable 应收帐款
0u'2f`p* account receivable report 应收帐款报表
TQE 3/I L account statement 结单;帐单;会计财务报表
\{{B57/Isq account title 帐户名称;会计科目
zoC/Hm accountant's report 会计师报告
>AN`L`%2 Accountant's Report Rules 会计师报告规则
Ulj2Py} accounting and auditing procedure 会计与审计程序;会计与核数程序
i&mu=J[ Accounting Arrangements 《会计安排》
EZ1H0fm accounting basis 会计基础
5SR29Z[ accounting by Official Receiver 破产管理署署长呈交的帐目
;]Y.2 J Accounting Circular 《会计通告》
ZS >}NN accounting class 会计类别
k-e_lSYk&c accounting date 记帐日期;会计结算日期
/Wg$.<!5} accounting for money 款项核算
g@MTKqs Accounting Officer 会计主任
{n$9o accounting period 会计报告期;会计期
egx(N
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accounting policy 会计政策;会计方针
e_k1pox]l accounting practice 会计惯例
fcnbPO0M accounting principle 会计准则
a 3R#Bg( accounting record 会计记录
T>vH ZZiO accounting report 会计报告
Nf-IDK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9y.C])(2 Accounting Society of China 中国会计学会
g3LAi#m accounting statement 会计报表
N=tyaS(YJ accounting system 会计制度;会计系统
uO,90g[C/R accounting transaction 会计事项;帐务交易
3<m"z9$ accounting treatment 会计处理
HQ/PHUg2 accounting year 会计年度
W $?1" F. accretion 增值;添加
eoTOccb! accrual 应计项目;应累算数目
`o/tpuI accrual basis 应计制;权责发生制
Kk9 JZ[nT' accrual basis accounting 应计制会计;权责发生制会计
7S2Bm]fP accrue 应累算;应计
A3$
rPb8 accrued benefit 应累算利益
$w+g%y) accrued charges 应计费用
CWCE}WU>4 accrued cumulative preference share dividend 应累算的累积优先股股息
BI4p 3- accrued expenses 应累算费用
Z%(aBz7Et accrued interest payable 应付利息;应计未付利息
{Swou>X4 accrued interest receivable 应收利息;应计未收利息
i @+Cr7K, accrued right 累算权益
7"
Dw4}T accruing profit 应累算的利润
FT `y3~ accumulated fiscal reserve 累积财政储备
Ug3PZ7lK accumulated profit 累积利润;滚存溢利
<X|"5/h accumulated reserve 累积储备
2x$\vL0 accumulation of surplus income 累积收益盈余
(tyo4Tz1 acquired assets 既得资产
>,uof ? acquisition 收购;购置;取得
;`X -.45 acquisition cost 购置成本
qZ`@Ro acquisition expenses 购置费用
5_G7XBvD/w acquisition of 100% interest 收购全部股权
kW6}57iV acquisition of control 取得控制权
5 xTm] acquisition of fixed assets 购置固定资产
_V-@95fK acquisition of shell “买壳”
u"X8(\pOn acquisition price 收购价
c)iQ3_&= act of God 天灾
>hB]T%' acting partner 执事合伙人
sGMC$%e} active market 买卖活跃的市场;交投畅旺的市场;旺市
[gIStKe active partner 积极参与的合伙人
X*$ 7g; active trading 交投活跃
84)S0Y8w actual circulation 实际流通
j(/"}d3osm actual cost 实际成本
OaU} 9& actual expenditure 实际开支;实际支出
t( p actual income 实际入息;实际收入;实际收益
?kE2S6j5 actual market 现货市场
W
86S)+h actual price 现货价;实际价格
'qQDM_+ actual profit 实际利润
9XobTi3+' actual quotation 实盘;实际价位;实际报价
?D57HCd`n actual year basis 按实际年度计算
MI',E?#yB actuals 实货
FE/&<g0,: actuarial investigation 精算调查
;S,g&%N actuarial principle 精算原则
AWD &K! actuarial report 精算师报告
={={W Actuarial Society of Hong Kong 香港精算学会
T_v actuarial valuation 精算师估值
ou,W|<% actuary 精算师
x9-K}s]% ad referendum agreement 暂定协议;有待覆核的协定
wnt^WW=a[ ad valorem duty 从价税;按值征税
if#$wm% ad valorem duty system 从价税制
-7m;rD4J ad valorem fee 从价费
k?|VFh1 ad valorem tariff 从价关税
ScZ$&n additional allowance 额外免税额
N;r,B additional amount for unexpired risk 未过期风险的额外款额
;u}MG3Y8 additional assessable profit 补加应评税利润
oJyC{G additional assessment 补加评税
>4LX!^V" additional commitment 额外承担
!Q#u
i[0q additional commitment vote 额外承担拨款
)bPNL$O additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PeTA:MW additional dependent parent allowance 供养父母额外免税额
6Oo'&3@ additional provision 额外拨款
^h^j:!76j additional stamp duty 附加印花税
eA{,=,v) additional tax 补加税罚款;补加税款
t
m5>J)C Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
&/=xtO/Z{ adjudged bankrupt 被裁定破产
zx#d_SVi adjudicated bankrupt 裁定破产人
//H+S
q66 adjudication fee 裁定费;评定印花税额手续费;评估契据费
-lb}}z+/ adjudication of bankruptcy 裁定破产;宣告破产
FCqs' adjudication of insolvency 裁定无力偿还债务
Pbm;@V adjusted actual 经调整的实数;调整后的实数
r8^1JJ~\ adjusted current assets 经调整的流动资产;调整后的流动资产
}Z0)FU+ adjusted figure 经调整的数字;调整后的数额
e<iTU?eJM adjusted liabilities 经调整的负债;调整后的负债
0A5xG& adjusted loss 经调整的亏损;调整后的亏损
"=4=Q\0PT adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
'DntZK adjusted profit 经调整的利润;调整后的利润
0vQkm< adjusted surplus 经调整的盈余额;调整后的盈余额
LT'#0dCC adjusted value 经调整的价值;调整后的价值
D=9x/ ) *G adjustment 调整;修订;理算〔保险〕
*zz/U
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A{&Etu(K adjustment lag 调整过程的时间差距;调整时差
b*P\a adjustment mechanism 调整机制
pxDZ}4mOh adjustment of loss 亏损调整
&(Xp_3PO adjustment process 调整过程;调整程序
U?xl%qF`) adjustment range 调整幅度
G>#L administered exchange rate 受管制汇率
Br-y`s~cP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#cjB <APY administration expenses 行政费用
A4( ^I
u administration fee 手续费;行政费
LoBKR
c2t administration in bankruptcy 破产管理
aL#b8dCy' administration order 遗产管理令
MKoN^(7 administrator 管理人;遗产管理人
]6=cSs! administrator of the estate 遗产管理人
b-~`A;pr admission of debt 债项承认书
:4(7W[r6 admission of proof 接纳债权证明
mUnnk`v advance 放贷款项;垫付款项;预支款项;预付款项
, aawtdt/ advance account 暂支帐目;预付款帐户
Ix1ec^?f advance compensation 预付补偿金
pC#Z]_k advance from shareholder 股东垫款
LNg[fF^: advance pending reimbursement 预支以待日后付还
3b%y+?-{\u advanced economy 先进经济体系
W=F?+KgL advancement 预付;预付财产
I&1Mh4yu advances warrant 垫款令
H(?z?2b p advancing 贷出
'-W
p|A adverse balance 逆差
]Ms~;MXlx5 adverse exchange 逆汇
IXd&$h]Lq advertisement addressed to shareholders 在报章刊登的致股东通告
~j F5%Gu advice for collection 托收通知书
|6_<4lmTxF advice of drawing 提款通知书;汇票通知书
n-H0cm advice of payment 付款通知
H3`%#wQ0j Advisory Committee [Securities and Futures Commission]
L6l~!bEc 谘询委员会〔证券及期货事务监察委员会〕
m#%5H Advisory Committee on Diversification 经济多元化谘询委员会
]!0*k#i_. affidavit 誓章;遗产申报誓章
=_
-@1
1a affidavit of no receipt 述明无收款的誓章
5%tIAbGW affiliate 联号;联营公司;附属公司
nwO;>Qr affiliated company 附属公司;联号;联营公司
ckhW?T>l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tk1qgjE(? affordability 负担能力
+twBFhS7k African Development Bank [AfDB] 非洲开发银行
?+`Zef.g after-acquired property 事后取得的财产
3z~zcQ^\ after-hours dealing 市后交易
1iF
|t5>e after-tax profit 税后盈利;税后利润;税后溢利
WGp81DNS| agency agreement 代理协议
1*>a agency expenses 代理机构的开支
S1`+r0Fk~n agency fee 代理费
0 B3*\ H}5 Agency Law 《代理法》
$9Z8P_^.0( agent 代理人;承销人
Zu~ #d)l3N agent of company 公司代理人
puMpUY agent's fee 代理人费;经纪费
';b/D aggregate 总计;总数;总体数字
<7^_M*F9 aggregate amount 总款额;总额
(sr_&7A aggregate assets and liabilities 总体资产与负债
/l:3*u aggregate at constant price 按固定价格计算的总体数字
=(Gv_ aggregate demand 总需求
`$MO.K{ aggregate gross position 总持仓量
L$(W*
PG} aggregate limit 总限额
mjy%xzVr6^ aggregate of salaries tax 合计薪俸税
\B2=E aggregate performance 总体表现;总体业绩
d@] 0 =Ax aggregate supply 总体供应
PX]A1Kt? aggregate surplus 总盈余
z
KJ6j ]m aggregate total 整体总额
HESwz{eSS aggregate value 总值;合计价值
}>)"!p;t_ aggregated basis 合计基准
wPqIy}- aggregated net chargeable income 合计应课税入息实额
jL`S6E?7 aggregation 合并计算;合计;总和
r,yhc = aggregation of incomes of husband and wife 夫妇入息合并计算
|? r,W~9` aggregation of property 财产的总和
c#CX~ agio 差价;贴水
}Qg9l| 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》
4fpz;2% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#( X4M{I 《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》
z,DEBRT+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0>E` 9| 《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》
_CI! 7% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
OBb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9LCV"xgX agreement for a settlement 授产协议
6aMqU?- agreement for assignment 转让协议
U_M > Q_r( agreement for sale 售卖协议;买卖协议
o*r\&!NIw agreement for sale and purchase 买卖协议
v?d~H`L agreement for the payment of interest 支付利息协议
JNX7]j\ agreement for the repayment of money 还款协议
"v^Q
! agreement of reinsurance 再保险协议
$i~DUT( Agricultural Bank of China 中国农业银行
Pf@8C{I air passenger departure tax 飞机乘客离境税
k[G? 22t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Cww$ A %} airport tax 机场税
<VgnrqF6: alcohol duty 酒精税
ze,HNFg@> alienation 让与;让渡;转让
,|T
alimony 生活费;赡养费
s(wbsRVP8 All Ordinaries Index [AOI] 所有普通股指数
C/
;f)k< all risks 全险;综合险
wl5!f| All Sales Record for Stock Market 《股票市场成交报告》
t^u X9yvx Allied Capital Resources Limited 新联财务有限公司
7,Z%rqf\) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G}f.fRY allocation letter 拨款信件
+J+]P\: allocation of fund 分配款项;预留款项
X}Fc0Oo allocation of profit 利润分配;溢利分配
tlvLbP*r allocation warrant 拨款令
+s_@964 allotment 分配;配股
r 97 VX> allotment notice 股份配售通知;配股通知
O]lWaiR` allotment of shares 股份分配
~} wPiu, allowable 可获宽免;免税的
P9Rq'u allowable business loss 可扣除的营业亏损
T7!a@ allowable expenses 可扣税的支出
|\N[EM%.@ allowance 免税额;津贴;备抵;准备金
.c~;/@{ allowance for debts 债项的免税额
X3RpJ#m"' allowance for depreciation by wear and tear 耗损折旧免税额
D!)'c(b allowance for funeral expenses 殡殓费的免税额
|!rD2T\Ef allowance for inflation 为通货膨胀而预留的款项;通胀准备金
HOu<,9?>Q allowance for repairs and outgoings 修葺及支出方面的免税额
j:]/AReOL allowance to debtor 给债务人的津贴
yfuvU2nVH alteration of capital 资本更改
y;#p=,r alternate trustee 候补受托人
Isoqs(Oi amalgamation 合并
<qHwY. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s u![ST( ambit of charges 征税范围;收费范围
WWq)CwR amended valuation 经修订的估值
7{<t]wQq American Commodities Exchange 美国商品交易所
"&L<u0KHG American Express Bank Limited 美国运通银行
pm<<!`w" American Stock Exchange 美国证券交易所
n;O
3.2 amortization 摊销
DB%=/ \U amount due from banks 存放银行同业的款项
3(vI{[yhT amount due from banks abroad 存放海外银行同业的款项
4*m\Zoq> amount due from holding companies 控股公司欠款
E})PNf; amount due from local banks 存放本港银行同业的款项
`\O[9.B amount due to banks 银行同业的存款
1Pn!{ bU3@ amount due to banks abroad 海外银行同业的存款
;~/ amount due to holding companies 控股公司存款
o+6Y/6Xp@ amount due to local banks 本港银行同业的存款
1VJE+3 amount due to outport banks 外埠银行同业的存款
O6boTB_2 amount for note issue 发行纸币的款额
6OIA>%{ amount of bond 担保契据的款额
7jEAhi!Cq( amount of consideration 代价款额
Hhfqb"2on amount of contribution 供款数额
80:na7$)# amount of indebtedness 负债款额
gEPCXf amount of principal of the loan 贷款本金额
uOm fpg O amount of rates chargeable 应征差饷数额
r1F5&?{q amount of share capital 股本额
J+Y&