A:
(7}Zh|@W A share A股;甲类股份
cN#f$ abatement of tax 减税;减扣免税额
%lN4"jtx ABN AMRO Bank N.V. 荷兰银行
v7D3aWoe above-the-line expenditure 线上项目支出;经常预算支出
o%73M!- above-the-line receipt 线上项目收入;经常预算收入
vXcgl ABSA Asia Limited 南非联合亚洲有限公司
*(Us:*$W. absolute change 绝对数值变更
=D?{d{JT absolute expenditure 实际开支
*|/kKvN absolute guideline figure 绝对准则数字
3-
4jSN\ absolute interest 绝对权益
Yk#$-"c/a absolute order of discharge 绝对破产解除令
1O@cev; absolute profit margin 绝对利润幅度
`k'Dm:*`u4 absolute value 实值;绝对值
A-qpuI;f absolutely vested interest 绝对既得权益
iM s(Ywak] absorbed cost 已吸收成本;已分摊成本
&Zm1(k6&K absorption 吸收;分摊;合并
uWerC?da absorption rate 吸收率;摊配率;分摊率
Z`bo1,6> ACB Finance Limited 亚洲商业财务有限公司
|#(g8ua7 acceptable form of reciprocity 合理的互惠条件
\E2S/1p acceptable rate 适当利率;适当汇率
!EO
2 acceptance agreement 承兑协议
#.~lt8F acceptance for honour 参加承兑
#Xd#Ncj acceptor 承兑人;接受人;受票人
C)qP9uW acceptor for honour 参加承兑人
-*&C "%e accident insurance 意外保险
<<9Y=%C+ Accident Insurance Association of Hong Kong 香港意外保险公会
>oc&hT accident insurance scheme 意外保险计划
fsVr<m accident year basis 意外年度基准
u=p-]? accommodation 通融;贷款
vke]VXU9z accommodation bill 通融票据;空头票据
m3iB` accommodation party 汇票代发人
ffE>%M* account balance 帐户余额;帐户结余
3+#
"4O account book 帐簿
>dqeGM7Np> account collected in advance 预收款项
t%>x}b"2T account current book 往来帐簿
8\ WOss)al account of after-acquired property 事后取得的财产报告
3q0^7)m0 account of defaulter 拖欠帐目
<\S
j5 account payable 应付帐款
QCk(qlN'h9 account payee only [A/C payee only] 只可转帐;存入收款人帐户
)v?-[
oR account receivable 应收帐款
(Qys`D account receivable report 应收帐款报表
I`}<1~ue account statement 结单;帐单;会计财务报表
f:K`MW account title 帐户名称;会计科目
jF%[.n[BU accountant's report 会计师报告
V{G9E Accountant's Report Rules 会计师报告规则
B[Fuy y? accounting and auditing procedure 会计与审计程序;会计与核数程序
hFWK^]~ a Accounting Arrangements 《会计安排》
jo8;S?+<|? accounting basis 会计基础
l<mEGKB# accounting by Official Receiver 破产管理署署长呈交的帐目
9d!}]+"d42 Accounting Circular 《会计通告》
:,(ZMx\ accounting class 会计类别
ZIrJ"*QO= accounting date 记帐日期;会计结算日期
j;b<oQH accounting for money 款项核算
?*8HZ1m# Accounting Officer 会计主任
pu*vFwZ accounting period 会计报告期;会计期
nob^
I5? accounting policy 会计政策;会计方针
*!y.!v* accounting practice 会计惯例
ku}I;k | accounting principle 会计准则
|+MV%QG; accounting record 会计记录
a,N?GxK~ accounting report 会计报告
6|D,`dk3U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
UPkD^D, Accounting Society of China 中国会计学会
b(~
gQM accounting statement 会计报表
#dgWXO accounting system 会计制度;会计系统
'{:Yg3K accounting transaction 会计事项;帐务交易
7+I2"Hy accounting treatment 会计处理
h7S&tW GU accounting year 会计年度
/U%Xs}A) accretion 增值;添加
b]h]h1~hHH accrual 应计项目;应累算数目
AQ 5CrYb accrual basis 应计制;权责发生制
"HQH]?!k accrual basis accounting 应计制会计;权责发生制会计
QAy9RQ0 accrue 应累算;应计
RZ[r XV5 accrued benefit 应累算利益
d6.9]V? accrued charges 应计费用
e1RtoNF ^ accrued cumulative preference share dividend 应累算的累积优先股股息
o2ndnIL accrued expenses 应累算费用
:>[;XT< accrued interest payable 应付利息;应计未付利息
t'EH_U accrued interest receivable 应收利息;应计未收利息
ya'@AJS accrued right 累算权益
z.[ Ok accruing profit 应累算的利润
$W8 accumulated fiscal reserve 累积财政储备
;Db89Nc$ accumulated profit 累积利润;滚存溢利
^J>jU`)CJ accumulated reserve 累积储备
F%6`D accumulation of surplus income 累积收益盈余
Cse@>27s acquired assets 既得资产
zSYWNmj& acquisition 收购;购置;取得
.Wq`qF(; acquisition cost 购置成本
g'`J'6Pn acquisition expenses 购置费用
K`@GNT& acquisition of 100% interest 收购全部股权
%&"_=Lc acquisition of control 取得控制权
m//(1hWv7 acquisition of fixed assets 购置固定资产
:!1B6Mc acquisition of shell “买壳”
e3wFi,/@ acquisition price 收购价
y )v'0q act of God 天灾
NDRk%_Eu( acting partner 执事合伙人
Z8=4cWI~; active market 买卖活跃的市场;交投畅旺的市场;旺市
0n_Cuh\ active partner 积极参与的合伙人
t?v0ylN active trading 交投活跃
~`{HWmah actual circulation 实际流通
,h1r6&MEY actual cost 实际成本
Ox&g#,@h actual expenditure 实际开支;实际支出
I ,AI$A actual income 实际入息;实际收入;实际收益
UG+wRX :dA actual market 现货市场
OZ_'&CZ actual price 现货价;实际价格
h"YIAQ', actual profit 实际利润
}d)>pH actual quotation 实盘;实际价位;实际报价
_SC>EP8:Z actual year basis 按实际年度计算
m\4jiR_o actuals 实货
B{|P}fN5} actuarial investigation 精算调查
k KL^U actuarial principle 精算原则
TRAs5I% actuarial report 精算师报告
{TdKS Actuarial Society of Hong Kong 香港精算学会
!HqIi@>8 actuarial valuation 精算师估值
42Vy#t/HC actuary 精算师
Z[AJat@H ad referendum agreement 暂定协议;有待覆核的协定
J(M0t~RZ ad valorem duty 从价税;按值征税
& HphE2 h ad valorem duty system 从价税制
Cz?N[dhh ad valorem fee 从价费
"a`0s_F,^ ad valorem tariff 从价关税
\9i.dF additional allowance 额外免税额
|RAi6;
additional amount for unexpired risk 未过期风险的额外款额
cPI #XPM= additional assessable profit 补加应评税利润
',6QL4qV/ additional assessment 补加评税
v[r:1T@ additional commitment 额外承担
$|6Le;
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v2EM| Q xp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vo uQ.utl additional dependent parent allowance 供养父母额外免税额
<5[wP)K@ additional provision 额外拨款
2{XQDOyA
additional stamp duty 附加印花税
x;Dr40wD@y additional tax 补加税罚款;补加税款
G5=(3 V% Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`W?aq]4x5 adjudged bankrupt 被裁定破产
%r6~5_A adjudicated bankrupt 裁定破产人
`z5j adjudication fee 裁定费;评定印花税额手续费;评估契据费
UH%?{>oRh adjudication of bankruptcy 裁定破产;宣告破产
+#1WOQfAD adjudication of insolvency 裁定无力偿还债务
YV{^S6M adjusted actual 经调整的实数;调整后的实数
-hp,O?PM adjusted current assets 经调整的流动资产;调整后的流动资产
A[ /0on5r adjusted figure 经调整的数字;调整后的数额
f>ED adjusted liabilities 经调整的负债;调整后的负债
:
[aUpX= adjusted loss 经调整的亏损;调整后的亏损
*[W! ng adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
YZpF*E;6t adjusted profit 经调整的利润;调整后的利润
F2oY_mA adjusted surplus 经调整的盈余额;调整后的盈余额
,O3"r; adjusted value 经调整的价值;调整后的价值
}Ss#0Gee adjustment 调整;修订;理算〔保险〕
HEjV7g0E adjustment centre 调剂中心
`U(A 5 adjustment lag 调整过程的时间差距;调整时差
CXCU5- adjustment mechanism 调整机制
Sr2c'T" adjustment of loss 亏损调整
}Ax$}# adjustment process 调整过程;调整程序
rm3~] adjustment range 调整幅度
i1 SP administered exchange rate 受管制汇率
?$-OdABXHK Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u4z]6?,"e administration expenses 行政费用
uZmfvMr3 administration fee 手续费;行政费
w{2V7*+l administration in bankruptcy 破产管理
e
*;"$7o9 administration order 遗产管理令
~+3f8%
administrator 管理人;遗产管理人
':o.vQdJ administrator of the estate 遗产管理人
#0G9{./C admission of debt 债项承认书
1vl~[ admission of proof 接纳债权证明
qYsu3y)*N advance 放贷款项;垫付款项;预支款项;预付款项
Y/gVyQ( advance account 暂支帐目;预付款帐户
1mI)xDi9 advance compensation 预付补偿金
w4(DR?[nC advance from shareholder 股东垫款
w`>xK
sKW> advance pending reimbursement 预支以待日后付还
d<7xSRC advanced economy 先进经济体系
x-y=Jor advancement 预付;预付财产
QhpE 2ICU advances warrant 垫款令
Z?"Pkc.Ei advancing 贷出
3gv>AgG adverse balance 逆差
eg?vYW adverse exchange 逆汇
jn)~@~c advertisement addressed to shareholders 在报章刊登的致股东通告
hs<7(+a advice for collection 托收通知书
`Ph4!-6# advice of drawing 提款通知书;汇票通知书
8.Y6r advice of payment 付款通知
>L&>B5)9 Advisory Committee [Securities and Futures Commission]
`jP\*k`~] 谘询委员会〔证券及期货事务监察委员会〕
r(cS{oni Advisory Committee on Diversification 经济多元化谘询委员会
ut-UTW affidavit 誓章;遗产申报誓章
y3;G<9K2c] affidavit of no receipt 述明无收款的誓章
[2)Y0; [" affiliate 联号;联营公司;附属公司
)vuxy affiliated company 附属公司;联号;联营公司
G_42ckLq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&h4(lM affordability 负担能力
r<&d1fM;X African Development Bank [AfDB] 非洲开发银行
z${B| after-acquired property 事后取得的财产
?1OS%RBF after-hours dealing 市后交易
oxcAKo after-tax profit 税后盈利;税后利润;税后溢利
E@t~juF! agency agreement 代理协议
A`X$jpAn& agency expenses 代理机构的开支
~(I\O?k>H agency fee 代理费
3ufUB^@4v Agency Law 《代理法》
H~||]_q| agent 代理人;承销人
{CQA@p:Y} agent of company 公司代理人
m:p1O3[R agent's fee 代理人费;经纪费
]d% hU aggregate 总计;总数;总体数字
8@b@y|#]X aggregate amount 总款额;总额
lXv{+ic aggregate assets and liabilities 总体资产与负债
6"jq/Pu aggregate at constant price 按固定价格计算的总体数字
E8FS jLZ aggregate demand 总需求
)W*S6}A aggregate gross position 总持仓量
AO8`ItNZdT aggregate limit 总限额
G'{4ec0<{ aggregate of salaries tax 合计薪俸税
,Y9lp)w aggregate performance 总体表现;总体业绩
7U?x8%H* aggregate supply 总体供应
Nz5gu.a6{L aggregate surplus 总盈余
IU Dp5MIuR aggregate total 整体总额
XL} oYL]}& aggregate value 总值;合计价值
=GnDiI aggregated basis 合计基准
q1NAKcA<U aggregated net chargeable income 合计应课税入息实额
%G\rL.H| aggregation 合并计算;合计;总和
zbi[r aggregation of incomes of husband and wife 夫妇入息合并计算
Du[$6 aggregation of property 财产的总和
j>?c]h{- agio 差价;贴水
.D)'ZY Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
X<Vko^vlj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Qy@chN{eP 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
AX]lMe
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
EkjO4=~UC 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
q|gG{9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[gH
vI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=<a`G3SY! agreement for a settlement 授产协议
W~dS8B=< agreement for assignment 转让协议
Q> @0'y=s agreement for sale 售卖协议;买卖协议
ivw2EEo, agreement for sale and purchase 买卖协议
WBTX~%*U agreement for the payment of interest 支付利息协议
`sJkOEc` agreement for the repayment of money 还款协议
?L{[84GSO agreement of reinsurance 再保险协议
uN6TV*]: Agricultural Bank of China 中国农业银行
Wl::tgU air passenger departure tax 飞机乘客离境税
P) GBuW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\t^q@}~0Wz airport tax 机场税
]hv4EL(zi alcohol duty 酒精税
`){*JPl alienation 让与;让渡;转让
mv<z%y?Oj alimony 生活费;赡养费
gt'0B-;W All Ordinaries Index [AOI] 所有普通股指数
i(L;1 ` all risks 全险;综合险
obaJT"1 All Sales Record for Stock Market 《股票市场成交报告》
H$;K(,' Allied Capital Resources Limited 新联财务有限公司
Tfs7SC8ta all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vpOzF>O allocation letter 拨款信件
[<f\+g2ct allocation of fund 分配款项;预留款项
a.wRJ allocation of profit 利润分配;溢利分配
mY;Y$fz;xL allocation warrant 拨款令
b_\aSEaTT allotment 分配;配股
(j}"1 allotment notice 股份配售通知;配股通知
*4]I#N allotment of shares 股份分配
*9?-JBT&F allowable 可获宽免;免税的
~~:i+-[ allowable business loss 可扣除的营业亏损
y\r8_rBo allowable expenses 可扣税的支出
jIAl7aoY allowance 免税额;津贴;备抵;准备金
wdl6dLu allowance for debts 债项的免税额
7P=1+2V allowance for depreciation by wear and tear 耗损折旧免税额
2-]gHAw% allowance for funeral expenses 殡殓费的免税额
ihf5`mk/$ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
0=L:8&m allowance for repairs and outgoings 修葺及支出方面的免税额
l"b78n allowance to debtor 给债务人的津贴
Mq6.!j alteration of capital 资本更改
.CrahV1G alternate trustee 候补受托人
:m^eNS6: amalgamation 合并
a|TP 2m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A&F@+X6@ ambit of charges 征税范围;收费范围
+anNpy amended valuation 经修订的估值
I)Lg=n$ American Commodities Exchange 美国商品交易所
9[6xo! American Express Bank Limited 美国运通银行
?&"cI5- American Stock Exchange 美国证券交易所
*sZOws< amortization 摊销
Ok2k;
+l amount due from banks 存放银行同业的款项
Fgt/A#`fz amount due from banks abroad 存放海外银行同业的款项
4TC
!P} amount due from holding companies 控股公司欠款
b!<?,S amount due from local banks 存放本港银行同业的款项
aL+k1v[m amount due to banks 银行同业的存款
cz&Qoyh{; amount due to banks abroad 海外银行同业的存款
X: @nROL^7 amount due to holding companies 控股公司存款
'S E%9 amount due to local banks 本港银行同业的存款
1ciP+->$ amount due to outport banks 外埠银行同业的存款
SDDs}mV amount for note issue 发行纸币的款额
8WfF: R; amount of bond 担保契据的款额
Hc5@gN amount of consideration 代价款额
T~=NY,n amount of contribution 供款数额
u{tjB/K& amount of indebtedness 负债款额
.2[>SI amount of principal of the loan 贷款本金额
`!>zYcmT amount of rates chargeable 应征差饷数额
YDC[s ^d5 amount of share capital 股本额
>L?/Ph %d amount of sums assured 承保款额
K,?M5n ' amount of variation 变动幅度
mY#[D;mUe amount of vote 拨款数额
zSj.Y{J amount payable 应付款额
_"##p amount receivable 应收款额
gWv/3hWWB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@H1pPr analysis 分析
jYO@ %bQ ancillary risk 附属风险
o @~XX@5l annual account 周年帐目;周年帐目报表;年度决算;年结
I zM =?,` annual accounting date 年结日期
s)]i0+! annual allowance 每年免税额;年积金;年度津贴;年津
l3b$b%0' annual balance 年度余额
k]ptk^ annual disposable income 每年可动用收入
KX[_eOL annual estimates 周年预算
CPFd 33 annual fee 年费
-O^ b annual general meeting 周年大会
ZTMzL%i annual growth rate 年增率;每年增长率
T_y 'cvh annual long-term supplement 长期个案每年补助金
6=MejT annual pensionable emolument 可供计算退休金的年薪
P[%
W[E< annual report 年报
W^60BZ Annual Report on the Consumer Price Index 《消费物价指数年报》
n"(n*Hf7b annual return 周年报表;周年申报表;每年报税表格
k "'q Annual Return Rules 《周年报表规则》
+, p annual review of consumer prices 每年消费物价回顾
L8TT54fM annual roll-forward basis 逐年延展方式
u}qfwVX Z annual salary 年薪
9 qqy( H annual statement 年度报表;年度决算表
x44)o: 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
%Kd8ZNv annuitant 年金受益人
S-Ryt>G annuity 年金
^['% wA% annuity contract 年金合约
ov*zQP annuity on human life 人寿年金
Ga+\b>C antecedent debt 先前的债项
fw|r{#d ante-dated cheque 倒填日期支票
M)Vz9, anticipated expenditure 预期开支
D8paIp anticipated net profit 预期纯利
<!-8g! anticipated revenue 预期收入
(
y'i{:B anti-inflation measure 反通货膨胀措施
4Y Xtl+G anti-inflationary stance 反通货膨胀立场
xJJlV P apparent deficit 表面赤字
D0~ WK
stl apparent financial solvency 表面偿债能力
?b^VEp.;} apparent partner 表面合伙人
m:/ nw, application for personal assessment 个人入息课税申请书
It(8s)5 application of fund 资金应用
)PB&w%J application to release as liquidator and to destruct the books of accounts and documents
J<>z}L{ 申请免除清盘人职务及毁灭帐簿与文件
4~ZQsw` appointed actuary 委任精算师
M5: f^ appointed auditor 委任核数师;委任审计师
3@XCP-` appointed trustee 委任的受托人
9kH~+ appointer 委任人
C>:F4"0 apportioned pro rata 按比例分摊
}8fxCW*| apportionment 分配;分摊
rs=wEMq/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3!Rb{ apportionment formula 分摊方程式
Kg~<h B6 apportionment of estate duty 遗产税的分摊
rcF;Lp : appraisal 估价;评估
3k5Mty appreciable growth 可观增长
bxqXFy/I appreciable impact 显着影响
F2AM/m^!q appreciable increase 可观增长
mhnD1}9,Ih appreciation 增值;升值
`0=0IPVd appreciation against other currencies 相对其他货币升值
o3]B/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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