A:
-<^3!C > A share A股;甲类股份
tdn|mX# abatement of tax 减税;减扣免税额
p+Icq!aH5 ABN AMRO Bank N.V. 荷兰银行
iL3k8:x above-the-line expenditure 线上项目支出;经常预算支出
T0K*!j}O above-the-line receipt 线上项目收入;经常预算收入
p.!p6ve){ ABSA Asia Limited 南非联合亚洲有限公司
ivPX_#QI absolute change 绝对数值变更
_6C,w`[[6 absolute expenditure 实际开支
T_~xDQ` v absolute guideline figure 绝对准则数字
CMHg]la absolute interest 绝对权益
p\r V 6+ absolute order of discharge 绝对破产解除令
Vet<,;Te absolute profit margin 绝对利润幅度
h($Jo absolute value 实值;绝对值
{D4N=#tl absolutely vested interest 绝对既得权益
tDNo; f absorbed cost 已吸收成本;已分摊成本
(0zYS_mA absorption 吸收;分摊;合并
l# |M.V6G absorption rate 吸收率;摊配率;分摊率
fnudy%oo ACB Finance Limited 亚洲商业财务有限公司
S?#'Y*h acceptable form of reciprocity 合理的互惠条件
tMr$N[@r acceptable rate 适当利率;适当汇率
gBo~NLrf acceptance agreement 承兑协议
@jD#Tn-* acceptance for honour 参加承兑
pNc4o@- acceptor 承兑人;接受人;受票人
z2OXCZ*/ acceptor for honour 参加承兑人
2m2$jp0 accident insurance 意外保险
{)& b6}2h Accident Insurance Association of Hong Kong 香港意外保险公会
p *GAs
C accident insurance scheme 意外保险计划
q:G3y[ P accident year basis 意外年度基准
+!"7=?} accommodation 通融;贷款
TXfG@4~kC accommodation bill 通融票据;空头票据
9,0}}3J accommodation party 汇票代发人
5!7vD|6 account balance 帐户余额;帐户结余
}xytV5a^ account book 帐簿
"IJcKoB account collected in advance 预收款项
?)FY7[x. account current book 往来帐簿
]H=P(Z- account of after-acquired property 事后取得的财产报告
\-I)dMm[ account of defaulter 拖欠帐目
;;n=(cM|z account payable 应付帐款
IYB;X account payee only [A/C payee only] 只可转帐;存入收款人帐户
}r:8w*47 account receivable 应收帐款
~D!Y]
SK account receivable report 应收帐款报表
K?,`gCN}v account statement 结单;帐单;会计财务报表
Hv|(V3- account title 帐户名称;会计科目
{fu[&@XV accountant's report 会计师报告
ufS0UD8%H Accountant's Report Rules 会计师报告规则
)iCg,?SSw= accounting and auditing procedure 会计与审计程序;会计与核数程序
a}7P:e*u Accounting Arrangements 《会计安排》
:*)b<:4 accounting basis 会计基础
k 1;Jkq~ accounting by Official Receiver 破产管理署署长呈交的帐目
[N1[khY` Accounting Circular 《会计通告》
3E:+DF-Z\ accounting class 会计类别
WvWZzlw accounting date 记帐日期;会计结算日期
l
?gh7m_ej accounting for money 款项核算
t++\&!F Accounting Officer 会计主任
[jgC` accounting period 会计报告期;会计期
hVu~[ 'Me accounting policy 会计政策;会计方针
$lf\1)B~* accounting practice 会计惯例
/V!gF+L accounting principle 会计准则
zl["}I(*n accounting record 会计记录
+)*aS+ accounting report 会计报告
hV"2L4/E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X*rB`M7, Accounting Society of China 中国会计学会
8'Q1'yc accounting statement 会计报表
1xMD
)V: accounting system 会计制度;会计系统
LQ4F/[1} accounting transaction 会计事项;帐务交易
rOXh?r accounting treatment 会计处理
bv'Z~@<c accounting year 会计年度
sys;Rz2 accretion 增值;添加
mNr<=Z%b accrual 应计项目;应累算数目
t[x[X4 accrual basis 应计制;权责发生制
K]dX5vJw' accrual basis accounting 应计制会计;权责发生制会计
jp+#N
pH accrue 应累算;应计
<^B!.zQ accrued benefit 应累算利益
K<7 Db4H accrued charges 应计费用
rYk accrued cumulative preference share dividend 应累算的累积优先股股息
uCGn9] accrued expenses 应累算费用
jX
6+~ accrued interest payable 应付利息;应计未付利息
k{pn~)xg accrued interest receivable 应收利息;应计未收利息
nokMS accrued right 累算权益
%{^kmlO accruing profit 应累算的利润
? p^ ':@= accumulated fiscal reserve 累积财政储备
Y# ?M%I%j accumulated profit 累积利润;滚存溢利
v*EErQML8b accumulated reserve 累积储备
d,%@*v]S accumulation of surplus income 累积收益盈余
KS(Ms*k;' acquired assets 既得资产
Zj2tQ}N acquisition 收购;购置;取得
4L[-[{2 acquisition cost 购置成本
v@
OM acquisition expenses 购置费用
DqlspT acquisition of 100% interest 收购全部股权
>)S'`e4Gu acquisition of control 取得控制权
ekO*(vQ~ acquisition of fixed assets 购置固定资产
Ix'GP7-m_ acquisition of shell “买壳”
}J\KnaKo acquisition price 收购价
8:t1%O$ act of God 天灾
i+Btz- acting partner 执事合伙人
!FJ_\UST0 active market 买卖活跃的市场;交投畅旺的市场;旺市
"Yf?33UNZ active partner 积极参与的合伙人
^W<uc :L7 active trading 交投活跃
|Xa|%f actual circulation 实际流通
K6z-brvw" actual cost 实际成本
b. oA}XP actual expenditure 实际开支;实际支出
9A1w5|X actual income 实际入息;实际收入;实际收益
O,!4
W\s actual market 现货市场
8??%H7~ actual price 现货价;实际价格
`PvGfmYOl actual profit 实际利润
]e]l08 actual quotation 实盘;实际价位;实际报价
zj9aaZ} actual year basis 按实际年度计算
YfOO]{x,X actuals 实货
+ Ek('KOF actuarial investigation 精算调查
J0"<}" actuarial principle 精算原则
7q,M2v; actuarial report 精算师报告
(_O_zu8_ Actuarial Society of Hong Kong 香港精算学会
BFyVq actuarial valuation 精算师估值
[!E~pW%|n actuary 精算师
I@9k+JB ad referendum agreement 暂定协议;有待覆核的协定
nH]F$'rtA ad valorem duty 从价税;按值征税
[XP3 ad valorem duty system 从价税制
iv62Fs' ad valorem fee 从价费
l<#*[TJ ad valorem tariff 从价关税
a
uz2n additional allowance 额外免税额
(~FLG I additional amount for unexpired risk 未过期风险的额外款额
j(maj additional assessable profit 补加应评税利润
u6(>?r- additional assessment 补加评税
,l_n:H+"F additional commitment 额外承担
-KG3_k E additional commitment vote 额外承担拨款
$di8#O* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
S\O6B1<: additional dependent parent allowance 供养父母额外免税额
O<v9i4* additional provision 额外拨款
SRx `m,535 additional stamp duty 附加印花税
*S@0o6v additional tax 补加税罚款;补加税款
mf)o1O&B Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(l3P<[[? adjudged bankrupt 被裁定破产
sS|N.2* adjudicated bankrupt 裁定破产人
\aG:l.IM0 adjudication fee 裁定费;评定印花税额手续费;评估契据费
kGSB6 adjudication of bankruptcy 裁定破产;宣告破产
H:HJHd"W adjudication of insolvency 裁定无力偿还债务
L'Fy\K\ adjusted actual 经调整的实数;调整后的实数
kf<5`8 adjusted current assets 经调整的流动资产;调整后的流动资产
*FT )` adjusted figure 经调整的数字;调整后的数额
bqDHLoB\1 adjusted liabilities 经调整的负债;调整后的负债
Hc{0O7 adjusted loss 经调整的亏损;调整后的亏损
o-jF?9m adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
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Pdl[+a adjusted profit 经调整的利润;调整后的利润
]h$,=Qf
hD adjusted surplus 经调整的盈余额;调整后的盈余额
q"[8u ]j adjusted value 经调整的价值;调整后的价值
Dj9).lgc adjustment 调整;修订;理算〔保险〕
Zu/}TS9bi adjustment centre 调剂中心
8?rRLM4 adjustment lag 调整过程的时间差距;调整时差
$lMEZt8A adjustment mechanism 调整机制
r%/*,lLO adjustment of loss 亏损调整
H]7;OM/g adjustment process 调整过程;调整程序
q0hg0DC[; adjustment range 调整幅度
)} H46 administered exchange rate 受管制汇率
yS[Z%]bvU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2 nRL;[L*. administration expenses 行政费用
E5<}7Pt administration fee 手续费;行政费
VfiMR%i} administration in bankruptcy 破产管理
NN9`jP2 administration order 遗产管理令
e/;chMCq administrator 管理人;遗产管理人
^3L6mOoA administrator of the estate 遗产管理人
^^I3%6UY admission of debt 债项承认书
@*gm\sU4 admission of proof 接纳债权证明
TVP.)% advance 放贷款项;垫付款项;预支款项;预付款项
i>C:C>~ advance account 暂支帐目;预付款帐户
;ip"V 0` advance compensation 预付补偿金
iPxhDn<B advance from shareholder 股东垫款
3S'juHTe advance pending reimbursement 预支以待日后付还
LA.xLU3 advanced economy 先进经济体系
'MHbXFM advancement 预付;预付财产
''f07R advances warrant 垫款令
dik+BBu5z advancing 贷出
N@>,gm@UU adverse balance 逆差
+)Pv6Zog[ adverse exchange 逆汇
}'KVi=qnHb advertisement addressed to shareholders 在报章刊登的致股东通告
VBIY[2zf advice for collection 托收通知书
x^|J- advice of drawing 提款通知书;汇票通知书
YEWHr>&Z advice of payment 付款通知
0pS|t/h0 Advisory Committee [Securities and Futures Commission]
]r{-K63P{! 谘询委员会〔证券及期货事务监察委员会〕
<z*SO
a Advisory Committee on Diversification 经济多元化谘询委员会
w$cic affidavit 誓章;遗产申报誓章
oO4
Wwi affidavit of no receipt 述明无收款的誓章
l*|^mx^Q affiliate 联号;联营公司;附属公司
!ACWv*pW affiliated company 附属公司;联号;联营公司
2>3gC_^go affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e%'$Vx0kA affordability 负担能力
j3bTa|UdT African Development Bank [AfDB] 非洲开发银行
[9WtoA,kx after-acquired property 事后取得的财产
6.Nu[-? after-hours dealing 市后交易
>a;^=5E after-tax profit 税后盈利;税后利润;税后溢利
`A)9 agency agreement 代理协议
IwIk;pB O agency expenses 代理机构的开支
.Y%)& agency fee 代理费
~O)Uz| Agency Law 《代理法》
$S Q8,Y, agent 代理人;承销人
:Gh*
d) agent of company 公司代理人
rdsm
/^,s agent's fee 代理人费;经纪费
,x?H]a) aggregate 总计;总数;总体数字
Vs~^r> aggregate amount 总款额;总额
)K8k3]y& aggregate assets and liabilities 总体资产与负债
p1Q[c0NMK aggregate at constant price 按固定价格计算的总体数字
\*H/YByTb aggregate demand 总需求
%6}S'yL aggregate gross position 总持仓量
mN^92@eebC aggregate limit 总限额
{6v|d{V+e aggregate of salaries tax 合计薪俸税
K2TO,J3 E aggregate performance 总体表现;总体业绩
{R7>-Y[4)2 aggregate supply 总体供应
nu] k<^I5| aggregate surplus 总盈余
={?} [E aggregate total 整体总额
oAX -Sg-/$ aggregate value 总值;合计价值
bh&,*Y6= aggregated basis 合计基准
jGzs; bE aggregated net chargeable income 合计应课税入息实额
*J!oV0#1 aggregation 合并计算;合计;总和
\`#;J?Y|`F aggregation of incomes of husband and wife 夫妇入息合并计算
2hV#3i aggregation of property 财产的总和
{}?s0U$5 agio 差价;贴水
22\Buk}? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
U&PAs
e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n*^g^gp 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
mf'N4y% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t@1e9uR 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
`e0U-W]kF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^CTgo,uf6H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p3:x\P<| agreement for a settlement 授产协议
X-! yi agreement for assignment 转让协议
~1pJQ)!zlq agreement for sale 售卖协议;买卖协议
?#xNz=V agreement for sale and purchase 买卖协议
p#O#MN* agreement for the payment of interest 支付利息协议
zh'TR$+\hO agreement for the repayment of money 还款协议
/I
agreement of reinsurance 再保险协议
Qw^nN(K!> Agricultural Bank of China 中国农业银行
hA?j"y0? air passenger departure tax 飞机乘客离境税
sJX/YGHt Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>U^AIaW airport tax 机场税
!arcQ:T@G alcohol duty 酒精税
YWeEvo(,= alienation 让与;让渡;转让
+~=>72/r alimony 生活费;赡养费
p8BA an3 All Ordinaries Index [AOI] 所有普通股指数
FyYQ4ov0&o all risks 全险;综合险
{a9Z<P All Sales Record for Stock Market 《股票市场成交报告》
??{ (.`}R~ Allied Capital Resources Limited 新联财务有限公司
-8qLshQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9Ps:]Kp!vN allocation letter 拨款信件
]DdD
FLM allocation of fund 分配款项;预留款项
4x=rew>Ew allocation of profit 利润分配;溢利分配
Mk=
tS+ allocation warrant 拨款令
Hjli)*ev allotment 分配;配股
*}3e'0` allotment notice 股份配售通知;配股通知
jK\2y|&&c allotment of shares 股份分配
K;G1cFFyG allowable 可获宽免;免税的
f3U#|(%(* allowable business loss 可扣除的营业亏损
A\ze3fmV allowable expenses 可扣税的支出
bslv_OxJ allowance 免税额;津贴;备抵;准备金
Z;XR%n8 allowance for debts 债项的免税额
dY/=-ymW allowance for depreciation by wear and tear 耗损折旧免税额
*#Hi W) allowance for funeral expenses 殡殓费的免税额
fyx-VXu allowance for inflation 为通货膨胀而预留的款项;通胀准备金
TQ" [2cY allowance for repairs and outgoings 修葺及支出方面的免税额
AynWs5|z= allowance to debtor 给债务人的津贴
Eszwg alteration of capital 资本更改
8[,,Kr)- alternate trustee 候补受托人
A$A7F=x amalgamation 合并
oo3ZYA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
x2/|i?ZO ambit of charges 征税范围;收费范围
LLg ']9 amended valuation 经修订的估值
;=hl!CB American Commodities Exchange 美国商品交易所
b]~X
U American Express Bank Limited 美国运通银行
7*OO k"9 American Stock Exchange 美国证券交易所
5?k_Q"~ amortization 摊销
=ALy.^J= amount due from banks 存放银行同业的款项
JrseU6N amount due from banks abroad 存放海外银行同业的款项
|]DZc/ amount due from holding companies 控股公司欠款
E3.=|]W' amount due from local banks 存放本港银行同业的款项
JJ,Fh
. amount due to banks 银行同业的存款
0F`@/C1y55 amount due to banks abroad 海外银行同业的存款
9#/z[! amount due to holding companies 控股公司存款
<!K2xb-d^ amount due to local banks 本港银行同业的存款
Y:G6Nd
VFM amount due to outport banks 外埠银行同业的存款
gPe*M =iF amount for note issue 发行纸币的款额
0gHJ%m9s amount of bond 担保契据的款额
w@.E}%bwq amount of consideration 代价款额
):&A\nb amount of contribution 供款数额
I'BoP amount of indebtedness 负债款额
2j H` amount of principal of the loan 贷款本金额
8;p6~&).C~ amount of rates chargeable 应征差饷数额
uwQ{y>SG amount of share capital 股本额
!li Q;R& amount of sums assured 承保款额
O~9
%!LAu amount of variation 变动幅度
6YrkS;_HS amount of vote 拨款数额
=9y'6|>l amount payable 应付款额
2#@S6zc amount receivable 应收款额
)& %X
AW{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=]\,I' analysis 分析
DkA cT[ ancillary risk 附属风险
_+wou(1y annual account 周年帐目;周年帐目报表;年度决算;年结
CCp{ZH s annual accounting date 年结日期
m'r6.Hp3Ng annual allowance 每年免税额;年积金;年度津贴;年津
+f+x3OMX3 annual balance 年度余额
xv 's52x annual disposable income 每年可动用收入
s}`ydwSg8 annual estimates 周年预算
w@nN3U+ annual fee 年费
B!!xu annual general meeting 周年大会
;Y
j_@= annual growth rate 年增率;每年增长率
}Nl-3I.S^ annual long-term supplement 长期个案每年补助金
-'&MT