A:
I*Dj@f` A share A股;甲类股份
.6$=]hdAp abatement of tax 减税;减扣免税额
)#i"hnYpQ ABN AMRO Bank N.V. 荷兰银行
Y%
\3 N above-the-line expenditure 线上项目支出;经常预算支出
beikzuC above-the-line receipt 线上项目收入;经常预算收入
|wv+g0]Pg^ ABSA Asia Limited 南非联合亚洲有限公司
,~38IIS>_ absolute change 绝对数值变更
PVF:p7 absolute expenditure 实际开支
B *O/>=_ absolute guideline figure 绝对准则数字
~<<32t'S: absolute interest 绝对权益
R[jFB
7dd absolute order of discharge 绝对破产解除令
CKZEX*mPC absolute profit margin 绝对利润幅度
0Yq_B+IC absolute value 实值;绝对值
eL"'-d+] absolutely vested interest 绝对既得权益
_F[a2PE2+ absorbed cost 已吸收成本;已分摊成本
1G12FV>M absorption 吸收;分摊;合并
2HBey absorption rate 吸收率;摊配率;分摊率
aW dI ACB Finance Limited 亚洲商业财务有限公司
lJ= EP.T acceptable form of reciprocity 合理的互惠条件
u;H^4}
OQ acceptable rate 适当利率;适当汇率
!y~nsy:&7x acceptance agreement 承兑协议
dtY8>klI acceptance for honour 参加承兑
`ql8y ' acceptor 承兑人;接受人;受票人
E_A5KLP acceptor for honour 参加承兑人
AEnkx!o accident insurance 意外保险
dl8f]y#Q Accident Insurance Association of Hong Kong 香港意外保险公会
wT- -i@@ accident insurance scheme 意外保险计划
r`<e<C accident year basis 意外年度基准
k6z
]-XG accommodation 通融;贷款
1+-Go}I accommodation bill 通融票据;空头票据
Kgi`@` accommodation party 汇票代发人
7J5jf231 account balance 帐户余额;帐户结余
eDP&W$s# account book 帐簿
12'MzIsU's account collected in advance 预收款项
kG5+kwV=: account current book 往来帐簿
o:ow"cOEf account of after-acquired property 事后取得的财产报告
u? >x account of defaulter 拖欠帐目
Q.eD:@%iE account payable 应付帐款
8(Ptse
, account payee only [A/C payee only] 只可转帐;存入收款人帐户
W&cs&>F# account receivable 应收帐款
n_]B5U account receivable report 应收帐款报表
qvo!nr7 account statement 结单;帐单;会计财务报表
HxW/t7Z( account title 帐户名称;会计科目
(_FeX22+ accountant's report 会计师报告
RAu(FJ Accountant's Report Rules 会计师报告规则
6(7{|iY
accounting and auditing procedure 会计与审计程序;会计与核数程序
Q~ Ad{yC Accounting Arrangements 《会计安排》
z.RM85 ?T accounting basis 会计基础
-a>CF^tH accounting by Official Receiver 破产管理署署长呈交的帐目
LNR1YC1c Accounting Circular 《会计通告》
(D?4*9= accounting class 会计类别
}z/%b<o_ accounting date 记帐日期;会计结算日期
hNYO+LrI) accounting for money 款项核算
CfS;F Accounting Officer 会计主任
ewn\'RLZ"@ accounting period 会计报告期;会计期
DeW{#c6 accounting policy 会计政策;会计方针
7_Te-i accounting practice 会计惯例
ndDF(qHr accounting principle 会计准则
"AXgT[ O accounting record 会计记录
DAf@-~c accounting report 会计报告
fW=<bf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>)NS U Accounting Society of China 中国会计学会
'L7u` accounting statement 会计报表
=2(52#pT accounting system 会计制度;会计系统
GY@:[u.& accounting transaction 会计事项;帐务交易
J9tV|0 accounting treatment 会计处理
K/Y"oQ2 accounting year 会计年度
( 1 accretion 增值;添加
4noy!h accrual 应计项目;应累算数目
.Ow8C accrual basis 应计制;权责发生制
XPdqE`w=$p accrual basis accounting 应计制会计;权责发生制会计
X!~y&[;[C accrue 应累算;应计
bM?29cs accrued benefit 应累算利益
rrE f<A} accrued charges 应计费用
8EJP~bt accrued cumulative preference share dividend 应累算的累积优先股股息
pN9U1!|uam accrued expenses 应累算费用
&+k*+ accrued interest payable 应付利息;应计未付利息
/3hY[#e accrued interest receivable 应收利息;应计未收利息
?5B?P:=kl accrued right 累算权益
XefmC6X accruing profit 应累算的利润
guf&V}& accumulated fiscal reserve 累积财政储备
`5(F'o accumulated profit 累积利润;滚存溢利
iT|7**+3 accumulated reserve 累积储备
sdB(sbSF accumulation of surplus income 累积收益盈余
S?JGg.) acquired assets 既得资产
vN_ 8qzWk acquisition 收购;购置;取得
*fj]L?, acquisition cost 购置成本
YZ:C9:S6X acquisition expenses 购置费用
m}D;=>2$ acquisition of 100% interest 收购全部股权
G `3{Q7k acquisition of control 取得控制权
{0a\<l acquisition of fixed assets 购置固定资产
Vh=U/{Rp1 acquisition of shell “买壳”
4,R"(ej acquisition price 收购价
*CQZ6&^ act of God 天灾
xj8z*fC; acting partner 执事合伙人
^jRX6 active market 买卖活跃的市场;交投畅旺的市场;旺市
`s+kYWg'Z active partner 积极参与的合伙人
j$lf>.[I active trading 交投活跃
WPpO(@sn actual circulation 实际流通
Yd~J( actual cost 实际成本
Q1yXdw actual expenditure 实际开支;实际支出
| X#!5u actual income 实际入息;实际收入;实际收益
8b-mW>xsA actual market 现货市场
}:$ot18 actual price 现货价;实际价格
$'eY-U8q actual profit 实际利润
-w"lW7 actual quotation 实盘;实际价位;实际报价
:r
"GZ actual year basis 按实际年度计算
!'[?cEog actuals 实货
]o=ON95ja actuarial investigation 精算调查
O
x`K7$) actuarial principle 精算原则
<ty]z!B actuarial report 精算师报告
L[nDjQn" Actuarial Society of Hong Kong 香港精算学会
{' 0#<Z actuarial valuation 精算师估值
7 p!ROl^ actuary 精算师
`J03t\ ad referendum agreement 暂定协议;有待覆核的协定
H
n]( )/ ad valorem duty 从价税;按值征税
?tqJkL# ad valorem duty system 从价税制
uF}B:53A ad valorem fee 从价费
v?,@e5GZ ad valorem tariff 从价关税
I][&*V1 additional allowance 额外免税额
z6B#F<h additional amount for unexpired risk 未过期风险的额外款额
W)T'?b'. additional assessable profit 补加应评税利润
b]xoXC6@ t additional assessment 补加评税
S!gzmkGcj additional commitment 额外承担
#M'V%^x P additional commitment vote 额外承担拨款
zv;xxAX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#+U1QOsz additional dependent parent allowance 供养父母额外免税额
1$C?+H additional provision 额外拨款
AX1!<K additional stamp duty 附加印花税
?fC9)s additional tax 补加税罚款;补加税款
d8 Jf3Mo Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(.Ak* adjudged bankrupt 被裁定破产
CDuA2e adjudicated bankrupt 裁定破产人
L$);50E
adjudication fee 裁定费;评定印花税额手续费;评估契据费
|`o1B;lc adjudication of bankruptcy 裁定破产;宣告破产
s>\^dtG7 adjudication of insolvency 裁定无力偿还债务
GBpdj}2= adjusted actual 经调整的实数;调整后的实数
n=$ne2/ adjusted current assets 经调整的流动资产;调整后的流动资产
*ej< 0I{ adjusted figure 经调整的数字;调整后的数额
KDGrX[L:6 adjusted liabilities 经调整的负债;调整后的负债
+|X`cmnuU adjusted loss 经调整的亏损;调整后的亏损
J}8p}8eF, adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
O(=9&PRi adjusted profit 经调整的利润;调整后的利润
]&D=*:c adjusted surplus 经调整的盈余额;调整后的盈余额
r1vS~
4Z adjusted value 经调整的价值;调整后的价值
|nLq4. adjustment 调整;修订;理算〔保险〕
Rmn{Vui9\ adjustment centre 调剂中心
r7?nHF adjustment lag 调整过程的时间差距;调整时差
o37oR v] adjustment mechanism 调整机制
|7A}LA adjustment of loss 亏损调整
{=Jo!t;f adjustment process 调整过程;调整程序
T!41[vm( adjustment range 调整幅度
Ck%if administered exchange rate 受管制汇率
Q_iN/F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-}!mi V administration expenses 行政费用
OX]P;#4tU administration fee 手续费;行政费
BaIuOZ@, administration in bankruptcy 破产管理
s]kzXzRC? administration order 遗产管理令
cjg~?R administrator 管理人;遗产管理人
P,-5af*; administrator of the estate 遗产管理人
8>x'. 8 admission of debt 债项承认书
=0PGE#d{t admission of proof 接纳债权证明
, .;0xyc advance 放贷款项;垫付款项;预支款项;预付款项
srO>l ;Vf/ advance account 暂支帐目;预付款帐户
p-EU"O advance compensation 预付补偿金
m||9,z- advance from shareholder 股东垫款
%+|sbRBb advance pending reimbursement 预支以待日后付还
-oUNK}> advanced economy 先进经济体系
~$[fG}C.K advancement 预付;预付财产
Z^4+ 88 advances warrant 垫款令
MVvBd3 advancing 贷出
#s\kF * adverse balance 逆差
?r8hl.Z> adverse exchange 逆汇
$)9|"q6 advertisement addressed to shareholders 在报章刊登的致股东通告
"cBqZzkk9j advice for collection 托收通知书
@b^$h:H advice of drawing 提款通知书;汇票通知书
4L{]!dox advice of payment 付款通知
> 3(,s^ Advisory Committee [Securities and Futures Commission]
x@bqPZ t 谘询委员会〔证券及期货事务监察委员会〕
oZ tCx Advisory Committee on Diversification 经济多元化谘询委员会
X;)/<:mX affidavit 誓章;遗产申报誓章
yx4pQL7 affidavit of no receipt 述明无收款的誓章
g:y4C6b affiliate 联号;联营公司;附属公司
Pz:,de~5Qm affiliated company 附属公司;联号;联营公司
9Sd?,z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e?+-~]0 affordability 负担能力
m$v >r\*X African Development Bank [AfDB] 非洲开发银行
@sg.0GR after-acquired property 事后取得的财产
yOKzw~;0% after-hours dealing 市后交易
Y0EX{oxt1 after-tax profit 税后盈利;税后利润;税后溢利
aL+>XN agency agreement 代理协议
9"gu> agency expenses 代理机构的开支
m0v.[61 agency fee 代理费
Z~-N'Lt{ Agency Law 《代理法》
Y(kf<Wo agent 代理人;承销人
\**j\m agent of company 公司代理人
!yrh50tD agent's fee 代理人费;经纪费
iZeq
l1O aggregate 总计;总数;总体数字
uSQ#Y^V_ aggregate amount 总款额;总额
#\D74$D aggregate assets and liabilities 总体资产与负债
v;;3 K*c> aggregate at constant price 按固定价格计算的总体数字
p0zC(v0* aggregate demand 总需求
"Z,T%] aggregate gross position 总持仓量
l,l6j";ohd aggregate limit 总限额
_<sN54 aggregate of salaries tax 合计薪俸税
h\3-8m aggregate performance 总体表现;总体业绩
Y2.zT6i aggregate supply 总体供应
eXK3W2XF aggregate surplus 总盈余
Z^as ?k(iM aggregate total 整体总额
il!B={ aggregate value 总值;合计价值
JJbd h \ aggregated basis 合计基准
g.hYhg'KUh aggregated net chargeable income 合计应课税入息实额
{GnZ@Q:F aggregation 合并计算;合计;总和
vGh>1U: aggregation of incomes of husband and wife 夫妇入息合并计算
2/s42
FoG aggregation of property 财产的总和
=G^'wwpv( agio 差价;贴水
(g X8iKl 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》
a*.#Zgy:lK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7[qL~BT+ 《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》
qA`@~\qh" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\6?a 《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》
L;j++^p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KT<$E!@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9oO~UP!ag agreement for a settlement 授产协议
1kL8EPT%o agreement for assignment 转让协议
\'Et)uD* agreement for sale 售卖协议;买卖协议
wW)(mY? agreement for sale and purchase 买卖协议
+M_ _\7 agreement for the payment of interest 支付利息协议
sw$uZ$$~# agreement for the repayment of money 还款协议
FibZT1-k agreement of reinsurance 再保险协议
{9V.l.Q Agricultural Bank of China 中国农业银行
O]@#53)Tz air passenger departure tax 飞机乘客离境税
_]4p51r0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pl1CPxSdO airport tax 机场税
dr=Q9% alcohol duty 酒精税
>&S}u\/ alienation 让与;让渡;转让
76<mP*5 alimony 生活费;赡养费
y||RK`H All Ordinaries Index [AOI] 所有普通股指数
T~Bj],k_ all risks 全险;综合险
u4SL:IH{D All Sales Record for Stock Market 《股票市场成交报告》
-/{FGbpR; Allied Capital Resources Limited 新联财务有限公司
{b4`\I@< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wDW%v@ allocation letter 拨款信件
ml1%C% allocation of fund 分配款项;预留款项
|M5#jVXj allocation of profit 利润分配;溢利分配
!R\FCAW[x allocation warrant 拨款令
lbIPtu allotment 分配;配股
2 Kjd!~Z$ allotment notice 股份配售通知;配股通知
7G-?^ allotment of shares 股份分配
breF,d$ allowable 可获宽免;免税的
LAf#Rco4 allowable business loss 可扣除的营业亏损
t&{;6MiE allowable expenses 可扣税的支出
\-;f<%+ allowance 免税额;津贴;备抵;准备金
7(.Z8AO allowance for debts 债项的免税额
X`Q+,tx$ allowance for depreciation by wear and tear 耗损折旧免税额
I(pq3_9$ allowance for funeral expenses 殡殓费的免税额
s[0` allowance for inflation 为通货膨胀而预留的款项;通胀准备金
ztSQrDbbb4 allowance for repairs and outgoings 修葺及支出方面的免税额
HV/:OCK allowance to debtor 给债务人的津贴
^OWG9`p+ alteration of capital 资本更改
h`1<+1J9 alternate trustee 候补受托人
|R@T`dW amalgamation 合并
U[?_|=~7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
T
pF[-fO ambit of charges 征税范围;收费范围
DWKQ>X6 amended valuation 经修订的估值
MU
a[}? American Commodities Exchange 美国商品交易所
QE[<Y3M American Express Bank Limited 美国运通银行
TMPk)N1Ka American Stock Exchange 美国证券交易所
<Jhd%O amortization 摊销
YFB>GQ; amount due from banks 存放银行同业的款项
}5oI` 9VT amount due from banks abroad 存放海外银行同业的款项
V)/J2 -w amount due from holding companies 控股公司欠款
,/b!Xm: amount due from local banks 存放本港银行同业的款项
0@cIj
] amount due to banks 银行同业的存款
pIcg+~ amount due to banks abroad 海外银行同业的存款
T*C25l;w amount due to holding companies 控股公司存款
4y7_P0}:B amount due to local banks 本港银行同业的存款
7mMGH( amount due to outport banks 外埠银行同业的存款
"*t6KXVaM amount for note issue 发行纸币的款额
a,RCK~GR amount of bond 担保契据的款额
%hYgG;22 amount of consideration 代价款额
MYy58N amount of contribution 供款数额
vQi=13Pw amount of indebtedness 负债款额
PZ8,E{V amount of principal of the loan 贷款本金额
5<ruN11G amount of rates chargeable 应征差饷数额
k B]`py! amount of share capital 股本额
L7 }nmP>aR amount of sums assured 承保款额
?cRF;!o" amount of variation 变动幅度
/ie&uWy amount of vote 拨款数额
Ei @ amount payable 应付款额
MBA?, |9Q# amount receivable 应收款额
5>f" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZJBb%d1; analysis 分析
tjXg ancillary risk 附属风险
iVZ}+Ct<" annual account 周年帐目;周年帐目报表;年度决算;年结
xE?KJ annual accounting date 年结日期
t7F0[E'=5\ annual allowance 每年免税额;年积金;年度津贴;年津
+X^GS^mz annual balance 年度余额
U; oXX annual disposable income 每年可动用收入
~bb6NP;'L annual estimates 周年预算
Q+
V<& annual fee 年费
u)r/#fUZ annual general meeting 周年大会
BkXv4|UE annual growth rate 年增率;每年增长率
xNOKa* annual long-term supplement 长期个案每年补助金
{HEWU<5 annual pensionable emolument 可供计算退休金的年薪
R~oJ-}iYX annual report 年报
iXnXZ|M Annual Report on the Consumer Price Index 《消费物价指数年报》
ftPps- annual return 周年报表;周年申报表;每年报税表格
(y>N\xS9 Annual Return Rules 《周年报表规则》
d[3me{Rs annual review of consumer prices 每年消费物价回顾
,jg #^47I annual roll-forward basis 逐年延展方式
nA,=g'7S annual salary 年薪
%BkE %ZcZ annual statement 年度报表;年度决算表
uKk#V6t# 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
'D5J5+.z annuitant 年金受益人
IVSC7SBiT annuity 年金
:gwmk9LZ annuity contract 年金合约
oa"Bpi9i annuity on human life 人寿年金
?tjEXg>ny antecedent debt 先前的债项
z U[pn)pe ante-dated cheque 倒填日期支票
(rBsh6@) anticipated expenditure 预期开支
Zio!j%G anticipated net profit 预期纯利
cl^UFlf[ anticipated revenue 预期收入
1 gjaTPwY anti-inflation measure 反通货膨胀措施
%@a;q?/?Nd anti-inflationary stance 反通货膨胀立场
%MHL@Nn>e apparent deficit 表面赤字
BNdq=|,+" apparent financial solvency 表面偿债能力
U U_0@V< apparent partner 表面合伙人
/=6_2t#vA application for personal assessment 个人入息课税申请书
LvG$J* application of fund 资金应用
% E1r{`p application to release as liquidator and to destruct the books of accounts and documents
UDi(7c0. 申请免除清盘人职务及毁灭帐簿与文件
]w6F%d appointed actuary 委任精算师
PkDt-]G. appointed auditor 委任核数师;委任审计师
C<^i`[&P$ appointed trustee 委任的受托人
.2@T|WD!Ah appointer 委任人
ct-Bq apportioned pro rata 按比例分摊
1iz =i^} apportionment 分配;分摊
fW2NYQP$: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
x!GDS> apportionment formula 分摊方程式
g3kbsi7_: apportionment of estate duty 遗产税的分摊
/(s |'"6 appraisal 估价;评估
Q"FN"uQ}x appreciable growth 可观增长
lot`6] appreciable impact 显着影响
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^<-C. appreciable increase 可观增长
G^d3$7 appreciation 增值;升值
/P,1KVQPh appreciation against other currencies 相对其他货币升值
- nNKUt.I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
im&N&A appropriation 拨款;拨用;拨付
Zt9G[[] appropriation account 拨款帐目
R5=J :o Appropriation Bill 拨款法案
yP$esDP appropriation-in-aid system 补助拨款办法
3'.3RKV approved assets 核准资产
R&W%E%uj approved basket stock 认可一篮子证券
s 7 nl approved budget 核准预算
G]aey>) approved charitable donation 认可慈善捐款
@~hy'6/ approved charitable institution 认可慈善机构
9]=J+ (M approved currency 核准货币;认可货币
Ql5bjlQdO approved estimates 核准预算
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i'iZX approved estimates of expenditure 核准开支预算
1r>]XhRFZ approved overseas insurer 核准海外保险人
~fkcal1@ approved overseas trust company 核准海外信托公司
}cMkh approved pooled investment fund 核准汇集投资基金
h<&GdK2U+ approved provident fund scheme 认可公积金计划
4Px|:7~wT8 approved provision 核准拨款
)Q`Ycz- approved redeemable share 核准可赎回股份
/a32QuS approved regional stock 认可地区性证券
G$Mf(S'f approved retirement scheme 认可退休金计划
7(o`>7x* approved subordinated loan 核准附属贷款
D@uVb4uK arbitrage 套戥;套汇;套利
o$L%t@ arbitrageur 套戥者;套汇者
^O7sQ7V"f= arbitrary amount 临时款项
j$Ndq(<tG arrangement 措施;安排;协定
Nut&g"u2 arrears 欠款
ir.RO7f arrears of pay 欠付薪酬
UeFJ5n'x: arrears of revenue 逾期未收税款;逾期未收的帐项
*RS/`a;, articles of association 组织章程;组织细则;组织章程细则
Fya*[)HBo Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
A;rk4)lij ascertainment of profit 确定利润
Rf4K Rhi "Asia Clear" “亚洲结算系统”
Fvk=6$d2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%|H]T]s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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MQ?*^eA Asian Development Fund [ADF] 亚洲发展基金
~`BkCTT Asian dollar bond 亚洲美元债券
Y(6evo&IR Asian dollar market 亚洲美元市场
E}9wzPs Asian dollar rate 亚洲美元利率
mF@7;dpr Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hA 5p'a+K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_(J#RH asked price 沽盘;喊价;索价;卖方报价
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R\W| assessable income 应评税入息
k#pO+[ x assessable loss 应评税亏损
Mu/(Xp6 2 assessable profit 应评税利润
:u9'ZHkZ assessable value 应评税值
DQ+6VPc^o assessed profit 估定利润
\l(J6Tu assessed value 经评估价值
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eI U assessment 评税;评定;估价;评税单
>6Uc|D assessment number 评税编号;估价编号
L,A+" assessment of additional tax 补加税评税
-'qVnu assessment of performance 业绩评估;实绩评价
J(}PvkA Assessor 评税主任
rVP\F{Q4Tr asset price bubbles 资产价格泡沫
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