A:
FA#?+kd A share A股;甲类股份
qV`JZ\n abatement of tax 减税;减扣免税额
{?zbrgQ<Z ABN AMRO Bank N.V. 荷兰银行
7=gv4arRwt above-the-line expenditure 线上项目支出;经常预算支出
rt5eN:'qY above-the-line receipt 线上项目收入;经常预算收入
wWU5]v ABSA Asia Limited 南非联合亚洲有限公司
RXDPT absolute change 绝对数值变更
fvUD'sx absolute expenditure 实际开支
C"=^(HU absolute guideline figure 绝对准则数字
xU5+"t~ absolute interest 绝对权益
*[MK{m absolute order of discharge 绝对破产解除令
!o k6*m absolute profit margin 绝对利润幅度
:a#pzEK absolute value 实值;绝对值
u|'}a3 absolutely vested interest 绝对既得权益
b5v6Y:f&fK absorbed cost 已吸收成本;已分摊成本
-Ze{d$ absorption 吸收;分摊;合并
EDkxRfY2/ absorption rate 吸收率;摊配率;分摊率
NX5A{ ACB Finance Limited 亚洲商业财务有限公司
d|, B* N(w acceptable form of reciprocity 合理的互惠条件
Y=- ILN(" acceptable rate 适当利率;适当汇率
rWXw/a acceptance agreement 承兑协议
>.]'N:5 acceptance for honour 参加承兑
QV@NA@;XZ acceptor 承兑人;接受人;受票人
B,Gt6cUq acceptor for honour 参加承兑人
|0jmOcZF accident insurance 意外保险
!^/Mn Accident Insurance Association of Hong Kong 香港意外保险公会
xO<$xx accident insurance scheme 意外保险计划
(3;dtp>Xx accident year basis 意外年度基准
.}V&*-ep accommodation 通融;贷款
cx(W{O"Jb accommodation bill 通融票据;空头票据
nfV32D|3 accommodation party 汇票代发人
'\iWp?`$ account balance 帐户余额;帐户结余
5v
uB87` account book 帐簿
qXQ/M] account collected in advance 预收款项
I
)LO@ account current book 往来帐簿
+[sZE
X account of after-acquired property 事后取得的财产报告
3nJd0E account of defaulter 拖欠帐目
U=G^wL account payable 应付帐款
H"g$qSx account payee only [A/C payee only] 只可转帐;存入收款人帐户
+-B`Fya account receivable 应收帐款
nvdo|5 account receivable report 应收帐款报表
eyiGe1^C account statement 结单;帐单;会计财务报表
YsHZFF account title 帐户名称;会计科目
(DW[#2\. accountant's report 会计师报告
>(t_ Accountant's Report Rules 会计师报告规则
/0J1_g accounting and auditing procedure 会计与审计程序;会计与核数程序
RRBokj)] Accounting Arrangements 《会计安排》
+&p}iZp accounting basis 会计基础
Q6|~ks+Y accounting by Official Receiver 破产管理署署长呈交的帐目
q~K
KN /N Accounting Circular 《会计通告》
=c>w accounting class 会计类别
BRx`83CK accounting date 记帐日期;会计结算日期
Jf,)Y>EI accounting for money 款项核算
c&o|I4|Y, Accounting Officer 会计主任
3N] accounting period 会计报告期;会计期
)38M~/ ^l accounting policy 会计政策;会计方针
us^2Oplq< accounting practice 会计惯例
N{f4-i~ accounting principle 会计准则
u*<G20~A accounting record 会计记录
K^_Mt!% accounting report 会计报告
P2+Z^J`Y> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A?q9(n|A" Accounting Society of China 中国会计学会
;BR`}~m accounting statement 会计报表
sPee"9%, accounting system 会计制度;会计系统
}5)sS}C accounting transaction 会计事项;帐务交易
SgOn:xg;3L accounting treatment 会计处理
o~*5FN}%+l accounting year 会计年度
i'Oh^Y)E# accretion 增值;添加
dUTF0U accrual 应计项目;应累算数目
KvM}g2" accrual basis 应计制;权责发生制
INyakAmJ}- accrual basis accounting 应计制会计;权责发生制会计
ZXf^HK accrue 应累算;应计
w;;.bz m accrued benefit 应累算利益
-cjwa-9
~ accrued charges 应计费用
Ikkv <uY accrued cumulative preference share dividend 应累算的累积优先股股息
$=?CW( accrued expenses 应累算费用
:PrQ]ss@C5 accrued interest payable 应付利息;应计未付利息
_l`s}yC accrued interest receivable 应收利息;应计未收利息
W|PKcZ ]Uc accrued right 累算权益
WaVP+Ap accruing profit 应累算的利润
3KF[ v{ accumulated fiscal reserve 累积财政储备
k]n=7vw; accumulated profit 累积利润;滚存溢利
r] +V:l3 accumulated reserve 累积储备
<V3N!H_d accumulation of surplus income 累积收益盈余
m,~
@1 acquired assets 既得资产
t^=6czk acquisition 收购;购置;取得
ml|[xM8 acquisition cost 购置成本
AU@XpaPWh acquisition expenses 购置费用
(]Z$mv! acquisition of 100% interest 收购全部股权
[S}o[v\ acquisition of control 取得控制权
0ang^v;q acquisition of fixed assets 购置固定资产
%EZG2J jO) acquisition of shell “买壳”
}<EA)se" acquisition price 收购价
s^/<6kwO act of God 天灾
LN8V&'> acting partner 执事合伙人
O1.a=O active market 买卖活跃的市场;交投畅旺的市场;旺市
0aMw active partner 积极参与的合伙人
/;%[:x active trading 交投活跃
'~^3 =[Z actual circulation 实际流通
*j,5TO-j actual cost 实际成本
g2=5IU< actual expenditure 实际开支;实际支出
p2|BbC\N actual income 实际入息;实际收入;实际收益
V01-n{~G actual market 现货市场
%}U-g"I actual price 现货价;实际价格
x}.Q9L actual profit 实际利润
iB Ld*B|#K actual quotation 实盘;实际价位;实际报价
GRanR'xG actual year basis 按实际年度计算
yTDlDOmV! actuals 实货
V}l>p? actuarial investigation 精算调查
}ST9&wi~ actuarial principle 精算原则
M'=27!D^ actuarial report 精算师报告
*3hqz<p4: Actuarial Society of Hong Kong 香港精算学会
3f`+-&|M actuarial valuation 精算师估值
e,_b actuary 精算师
glk_*x ad referendum agreement 暂定协议;有待覆核的协定
5-L?JD4& ad valorem duty 从价税;按值征税
#L-3eW=f ad valorem duty system 从价税制
rNL*(PN}lO ad valorem fee 从价费
Y
9eGDpW ad valorem tariff 从价关税
,6Kx1 c additional allowance 额外免税额
9HOdtpQOV additional amount for unexpired risk 未过期风险的额外款额
$18|@\Znj additional assessable profit 补加应评税利润
Q?GmSeUi additional assessment 补加评税
>Xq:?}-m2 additional commitment 额外承担
+"!,rZ7,A additional commitment vote 额外承担拨款
lE+v@Kb: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6#+&_#9 additional dependent parent allowance 供养父母额外免税额
Tc6H%itV additional provision 额外拨款
PrIS L[@ additional stamp duty 附加印花税
!b"#`O%` additional tax 补加税罚款;补加税款
6g*B=d(j Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
cH()Ze-B adjudged bankrupt 被裁定破产
yfS`g-j{~ adjudicated bankrupt 裁定破产人
dkuB{C, adjudication fee 裁定费;评定印花税额手续费;评估契据费
&~+lXNXF adjudication of bankruptcy 裁定破产;宣告破产
1.]Py" @: adjudication of insolvency 裁定无力偿还债务
3A_7R-sQ adjusted actual 经调整的实数;调整后的实数
u-zl- ?Ne adjusted current assets 经调整的流动资产;调整后的流动资产
N\IdZX%u adjusted figure 经调整的数字;调整后的数额
)#9R()n! adjusted liabilities 经调整的负债;调整后的负债
kfo, PrW`A adjusted loss 经调整的亏损;调整后的亏损
&p1Et 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
9-DDly [)4 adjusted profit 经调整的利润;调整后的利润
$cri"G adjusted surplus 经调整的盈余额;调整后的盈余额
}>cQ}6n. adjusted value 经调整的价值;调整后的价值
sKhX0,s& adjustment 调整;修订;理算〔保险〕
K9FtFd adjustment centre 调剂中心
Vcg$H8m adjustment lag 调整过程的时间差距;调整时差
5N(/K. ^ adjustment mechanism 调整机制
3QDz0ct adjustment of loss 亏损调整
hlxZq adjustment process 调整过程;调整程序
y< hIXC adjustment range 调整幅度
zrjqB3R4@O administered exchange rate 受管制汇率
[X.sCl| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
DfFsCTu administration expenses 行政费用
&eQF[8 , administration fee 手续费;行政费
B
Mh949; administration in bankruptcy 破产管理
uhUC m administration order 遗产管理令
/JL2dBy#z administrator 管理人;遗产管理人
d18%zY> administrator of the estate 遗产管理人
F/[vg admission of debt 债项承认书
k,S'i#4q4 admission of proof 接纳债权证明
c+/SvRx^> advance 放贷款项;垫付款项;预支款项;预付款项
7WG"_A~V advance account 暂支帐目;预付款帐户
RsS?ibozl advance compensation 预付补偿金
:qi"I;=6 advance from shareholder 股东垫款
D+/27# advance pending reimbursement 预支以待日后付还
qZlb?b" advanced economy 先进经济体系
l6.z-Qw advancement 预付;预付财产
'vT
XR_D advances warrant 垫款令
xX`P-h>V`c advancing 贷出
X8Px adverse balance 逆差
Vkdchc adverse exchange 逆汇
i~}[/^ advertisement addressed to shareholders 在报章刊登的致股东通告
le?hCPHkp advice for collection 托收通知书
q9w6 6R advice of drawing 提款通知书;汇票通知书
k9`Bi`wp advice of payment 付款通知
'{j.5~4y Advisory Committee [Securities and Futures Commission]
-A>1L@N 谘询委员会〔证券及期货事务监察委员会〕
*P&ZE Advisory Committee on Diversification 经济多元化谘询委员会
\D] N* affidavit 誓章;遗产申报誓章
_NAKVzo- affidavit of no receipt 述明无收款的誓章
]R/VE"- affiliate 联号;联营公司;附属公司
`d,hP"jBc affiliated company 附属公司;联号;联营公司
;"=a-$vm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,Y
EB?HA affordability 负担能力
+1Oi-$
2- African Development Bank [AfDB] 非洲开发银行
[G^ir after-acquired property 事后取得的财产
[1@-F+ after-hours dealing 市后交易
_"%ef"oPh after-tax profit 税后盈利;税后利润;税后溢利
yw`xK2(C$ agency agreement 代理协议
KwOn<0P agency expenses 代理机构的开支
7vR JQe) agency fee 代理费
+5Yc/Qp Agency Law 《代理法》
@2-Eky agent 代理人;承销人
PZ~uHX_d> agent of company 公司代理人
$[iSZ ; agent's fee 代理人费;经纪费
GcQO&oq| aggregate 总计;总数;总体数字
r*<)QP^B~ aggregate amount 总款额;总额
8
M3Q8& aggregate assets and liabilities 总体资产与负债
3Xaw aggregate at constant price 按固定价格计算的总体数字
_B)LRD+Hj aggregate demand 总需求
bS_!KU aggregate gross position 总持仓量
d !
A)H<Zt aggregate limit 总限额
mXT{)pU aggregate of salaries tax 合计薪俸税
G<,@|6"w aggregate performance 总体表现;总体业绩
PA;RUe aggregate supply 总体供应
r'M|mQ$s> aggregate surplus 总盈余
l?v-9l M aggregate total 整体总额
,9gyHQ~ aggregate value 总值;合计价值
Fxy-_%a aggregated basis 合计基准
{~ ZSqd aggregated net chargeable income 合计应课税入息实额
,JyE7h2%i aggregation 合并计算;合计;总和
ce&)djC7U aggregation of incomes of husband and wife 夫妇入息合并计算
1 ry:Z2 aggregation of property 财产的总和
.Ya]N+r* agio 差价;贴水
Wq8Uq}~_g 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》
7f_4qb8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8'?V5.6?|~ 《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》
DoAK]zyJA
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
e!b?SmNN 《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》
/|Za[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*yOpMxE 《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@#9X'C$^ agreement for a settlement 授产协议
nC^?6il
agreement for assignment 转让协议
2>0[^ .;" agreement for sale 售卖协议;买卖协议
j8nG
Gx agreement for sale and purchase 买卖协议
g,U~3# agreement for the payment of interest 支付利息协议
MjNCn&c agreement for the repayment of money 还款协议
%>}6>nT# agreement of reinsurance 再保险协议
^?(A|krFg Agricultural Bank of China 中国农业银行
g
PogV(V air passenger departure tax 飞机乘客离境税
b5_(Fv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8
ZD1}58U4 airport tax 机场税
g![]R-$ alcohol duty 酒精税
AxLnF(eG alienation 让与;让渡;转让
4;WeB alimony 生活费;赡养费
{4Cn/}7Ly^ All Ordinaries Index [AOI] 所有普通股指数
kPF[E5 all risks 全险;综合险
&}31q` All Sales Record for Stock Market 《股票市场成交报告》
FqAW>< Allied Capital Resources Limited 新联财务有限公司
d9h"Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:Eq=wbAw allocation letter 拨款信件
S#dkJu]]# allocation of fund 分配款项;预留款项
mw";l$Aq} allocation of profit 利润分配;溢利分配
[_Y\TdR allocation warrant 拨款令
Urur/_]-% allotment 分配;配股
T;X8T allotment notice 股份配售通知;配股通知
X64OX9:YF allotment of shares 股份分配
[TvH7ott'1 allowable 可获宽免;免税的
X*VHi allowable business loss 可扣除的营业亏损
Xjc{={@p3 allowable expenses 可扣税的支出
\ Xow#@[ allowance 免税额;津贴;备抵;准备金
E6|!G allowance for debts 债项的免税额
_@jBz"aq\ allowance for depreciation by wear and tear 耗损折旧免税额
O79;tA<k allowance for funeral expenses 殡殓费的免税额
F@4XORO; allowance for inflation 为通货膨胀而预留的款项;通胀准备金
C#[YDcp4 allowance for repairs and outgoings 修葺及支出方面的免税额
o1='Fr allowance to debtor 给债务人的津贴
My0h9'K alteration of capital 资本更改
u{xjFx- alternate trustee 候补受托人
#z 3tSnmp amalgamation 合并
>K**SjVG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
iX qB-4" ambit of charges 征税范围;收费范围
fRC(Yyx amended valuation 经修订的估值
gsd9QW American Commodities Exchange 美国商品交易所
ja*k\w{U' American Express Bank Limited 美国运通银行
tJo,^fdfv American Stock Exchange 美国证券交易所
`W< 7. amortization 摊销
&-W5T?Sl amount due from banks 存放银行同业的款项
+,<\LIP amount due from banks abroad 存放海外银行同业的款项
w~@.& amount due from holding companies 控股公司欠款
3/mVdU?U amount due from local banks 存放本港银行同业的款项
o-2FGM`*VB amount due to banks 银行同业的存款
4 F~e3 amount due to banks abroad 海外银行同业的存款
Oi +(` amount due to holding companies 控股公司存款
\dSMF,E amount due to local banks 本港银行同业的存款
@@K@;Jox amount due to outport banks 外埠银行同业的存款
`X]TIMc:Ad amount for note issue 发行纸币的款额
aG;6^$H~ amount of bond 担保契据的款额
) \Mwv&k1 amount of consideration 代价款额
K[Bq,nPo amount of contribution 供款数额
@54, I amount of indebtedness 负债款额
JCZ"#8M3 amount of principal of the loan 贷款本金额
ysD@yM, amount of rates chargeable 应征差饷数额
5"xZ'M~= amount of share capital 股本额
j>X;a39| amount of sums assured 承保款额
Va,M9)F amount of variation 变动幅度
CPc<!CC amount of vote 拨款数额
Bi2be$nV amount payable 应付款额
;%P$q9*C amount receivable 应收款额
+hL+3`TD#H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
wP3_RA]z analysis 分析
ei'=%r8~ ancillary risk 附属风险
BUB#\v#a annual account 周年帐目;周年帐目报表;年度决算;年结
eSf
e
s annual accounting date 年结日期
x;"! annual allowance 每年免税额;年积金;年度津贴;年津
}7YDe'5V annual balance 年度余额
z:<mgp&/< annual disposable income 每年可动用收入
[q]"_4L0;d annual estimates 周年预算
!U.Xb6 annual fee 年费
6T{Zee annual general meeting 周年大会
Z#YkAQHv5 annual growth rate 年增率;每年增长率
rBLkowDP* annual long-term supplement 长期个案每年补助金
6=o@X annual pensionable emolument 可供计算退休金的年薪
g{wIdV annual report 年报
(v(!l=3 Annual Report on the Consumer Price Index 《消费物价指数年报》
gv$6\1 annual return 周年报表;周年申报表;每年报税表格
D ODo
! Annual Return Rules 《周年报表规则》
MVHj? annual review of consumer prices 每年消费物价回顾
&RP!9{F< annual roll-forward basis 逐年延展方式
<y1V2Np annual salary 年薪
T677d.zaT annual statement 年度报表;年度决算表
4qo4g+ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
9'F-D annuitant 年金受益人
(yQ]n91 Q, annuity 年金
7qSlqA<Hs annuity contract 年金合约
%\PnsnJ9Q annuity on human life 人寿年金
6#VG,'e3 antecedent debt 先前的债项
:"? boA#L ante-dated cheque 倒填日期支票
GgkljF@{} anticipated expenditure 预期开支
e&Z}struE anticipated net profit 预期纯利
U*F|Z4{W anticipated revenue 预期收入
INSI$tA~ anti-inflation measure 反通货膨胀措施
-\:#z4Tc anti-inflationary stance 反通货膨胀立场
33x3zEUt6 apparent deficit 表面赤字
HpXMPHd apparent financial solvency 表面偿债能力
Wh[+cH"M apparent partner 表面合伙人
Z0T{1YEJ application for personal assessment 个人入息课税申请书
b3}928!D-@ application of fund 资金应用
FrD.{(/~ application to release as liquidator and to destruct the books of accounts and documents
f'aQ T 申请免除清盘人职务及毁灭帐簿与文件
RP'`\||* appointed actuary 委任精算师
u%?u`n2' appointed auditor 委任核数师;委任审计师
KpBh@S appointed trustee 委任的受托人
8;9GM^L appointer 委任人
n's3!HQY[ apportioned pro rata 按比例分摊
b9%}<w apportionment 分配;分摊
Pm; /Ua Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O @fX
+W?U apportionment formula 分摊方程式
,GEMc a,` apportionment of estate duty 遗产税的分摊
j-|YE?AA appraisal 估价;评估
GXB4&Q!C appreciable growth 可观增长
L(Q v78F appreciable impact 显着影响
r4caIV appreciable increase 可观增长
d{+H|$L` appreciation 增值;升值
.CFaBwj appreciation against other currencies 相对其他货币升值
-'+|r] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
eCdx(4(\a appreciation tax 增值税
@
fm\
H appropriation 拨款;拨用;拨付
fVv#| appropriation account 拨款帐目
}CZ,WJz= Appropriation Bill 拨款法案
<\Nf6>_qEM appropriation-in-aid system 补助拨款办法
<b"ynoM.A approved assets 核准资产
P;0tI; approved basket stock 认可一篮子证券
1)
V,>)Ak approved budget 核准预算
Y'"2s~_
Z approved charitable donation 认可慈善捐款
h-h U=I8 approved charitable institution 认可慈善机构
=MO2M~e! approved currency 核准货币;认可货币
FV^CSaN[R approved estimates 核准预算
;`g\T u approved estimates of expenditure 核准开支预算
o+{}O_r approved overseas insurer 核准海外保险人
3=~"<f
l approved overseas trust company 核准海外信托公司
ep<A d approved pooled investment fund 核准汇集投资基金
vai.",b=n6 approved provident fund scheme 认可公积金计划
7t`<`BY^ approved provision 核准拨款
Us.yKAHPV approved redeemable share 核准可赎回股份
`Yp\.K z approved regional stock 认可地区性证券
84tuN approved retirement scheme 认可退休金计划
0$l=ME( approved subordinated loan 核准附属贷款
`*PVFm> arbitrage 套戥;套汇;套利
6u/3"A]' arbitrageur 套戥者;套汇者
x^_Wfkch] arbitrary amount 临时款项
5P{dey! arrangement 措施;安排;协定
~jAOGo/&6 arrears 欠款
>1:s.[& arrears of pay 欠付薪酬
@8C^[fDL arrears of revenue 逾期未收税款;逾期未收的帐项
At%g^ articles of association 组织章程;组织细则;组织章程细则
JbzYr]k Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Taxi79cH ascertainment of profit 确定利润
k\_>/)g "Asia Clear" “亚洲结算系统”
^ cN- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_m;cX!+~_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XG<J'3 Asian Development Fund [ADF] 亚洲发展基金
`
_()R`= Asian dollar bond 亚洲美元债券
q:#,b0|bv Asian dollar market 亚洲美元市场
-_'M
*- Asian dollar rate 亚洲美元利率
pr>Qu: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[,Ts;Hy6Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<