A:
<-}6X A share A股;甲类股份
20% xD e abatement of tax 减税;减扣免税额
YroKC+4"i ABN AMRO Bank N.V. 荷兰银行
"5Kx]y8 above-the-line expenditure 线上项目支出;经常预算支出
z%*ZmF ^K above-the-line receipt 线上项目收入;经常预算收入
)vuxy ABSA Asia Limited 南非联合亚洲有限公司
fKrOz!b absolute change 绝对数值变更
[|k@Suv |z absolute expenditure 实际开支
T=b5th} absolute guideline figure 绝对准则数字
[(#ncR8B absolute interest 绝对权益
qr<5z. % absolute order of discharge 绝对破产解除令
|!57Z4X absolute profit margin 绝对利润幅度
$ZQP f absolute value 实值;绝对值
J]N-^ld\\ absolutely vested interest 绝对既得权益
4!/{CGP absorbed cost 已吸收成本;已分摊成本
@#8F5G# absorption 吸收;分摊;合并
3b#KrN' absorption rate 吸收率;摊配率;分摊率
8uT@$./
ACB Finance Limited 亚洲商业财务有限公司
g&BF#)7C acceptable form of reciprocity 合理的互惠条件
Fm [,u acceptable rate 适当利率;适当汇率
uERc\TZ acceptance agreement 承兑协议
m:p1O3[R acceptance for honour 参加承兑
S1&6P)X.Za acceptor 承兑人;接受人;受票人
!y4o^Su[ acceptor for honour 参加承兑人
}4eSB accident insurance 意外保险
ajkRL|^ Accident Insurance Association of Hong Kong 香港意外保险公会
<k< accident insurance scheme 意外保险计划
v
C><N accident year basis 意外年度基准
lv$tp,+ accommodation 通融;贷款
G+\2Aj accommodation bill 通融票据;空头票据
s\>$ K%!H? accommodation party 汇票代发人
]<z>YyBA account balance 帐户余额;帐户结余
h\D
y(\ account book 帐簿
5OKbW! account collected in advance 预收款项
7U?x8%H* account current book 往来帐簿
Nz5gu.a6{L account of after-acquired property 事后取得的财产报告
IU Dp5MIuR account of defaulter 拖欠帐目
XL} oYL]}& account payable 应付帐款
+uv]dD*i account payee only [A/C payee only] 只可转帐;存入收款人帐户
70|Cn(p_ account receivable 应收帐款
o1I{^7/ account receivable report 应收帐款报表
BS+N account statement 结单;帐单;会计财务报表
E >SnH
account title 帐户名称;会计科目
3&3S*1b-H accountant's report 会计师报告
?N $ Accountant's Report Rules 会计师报告规则
ZHw)N&Qn accounting and auditing procedure 会计与审计程序;会计与核数程序
_Y}(v((; Accounting Arrangements 《会计安排》
e[R364K accounting basis 会计基础
x\x>_1oP accounting by Official Receiver 破产管理署署长呈交的帐目
Zroj-3-X~ Accounting Circular 《会计通告》
qjUQ2d accounting class 会计类别
+s1mm c accounting date 记帐日期;会计结算日期
nJ'O(Wh,) accounting for money 款项核算
10}\7p8 Accounting Officer 会计主任
XQlK}AK accounting period 会计报告期;会计期
;wTl#\|w0 accounting policy 会计政策;会计方针
9{xP~0g accounting practice 会计惯例
|910xd`Z accounting principle 会计准则
%4+r& accounting record 会计记录
FS`{3d2K + accounting report 会计报告
{T m-X` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ic?6p Accounting Society of China 中国会计学会
lh8`.sWk4V accounting statement 会计报表
mm:\a-8j accounting system 会计制度;会计系统
vxZz9+UbF accounting transaction 会计事项;帐务交易
2hmV1gj accounting treatment 会计处理
>KM<P[BRd accounting year 会计年度
In^$+l%O[ accretion 增值;添加
N55;oj_K accrual 应计项目;应累算数目
O1rnF3Be accrual basis 应计制;权责发生制
Wd&!##3$Q accrual basis accounting 应计制会计;权责发生制会计
XP6R$0yN accrue 应累算;应计
]}KmT"vA accrued benefit 应累算利益
l_+s$c accrued charges 应计费用
[y=k}W}z accrued cumulative preference share dividend 应累算的累积优先股股息
Yz.[CmdX accrued expenses 应累算费用
hD # Yz< accrued interest payable 应付利息;应计未付利息
r-&4<=C/N accrued interest receivable 应收利息;应计未收利息
H%Q@DW8~@ accrued right 累算权益
#N@sJyIN accruing profit 应累算的利润
*9?-JBT&F accumulated fiscal reserve 累积财政储备
~~:i+-[ accumulated profit 累积利润;滚存溢利
G~u94rw|: accumulated reserve 累积储备
jIAl7aoY accumulation of surplus income 累积收益盈余
ZqS'xN:k acquired assets 既得资产
7P=1+2V acquisition 收购;购置;取得
2-]gHAw% acquisition cost 购置成本
ihf5`mk/$ acquisition expenses 购置费用
0=L:8&m acquisition of 100% interest 收购全部股权
l"b78n acquisition of control 取得控制权
IqcPml{\ acquisition of fixed assets 购置固定资产
.CrahV1G acquisition of shell “买壳”
:m^eNS6: acquisition price 收购价
a|TP 2m act of God 天灾
A&F@+X6@ acting partner 执事合伙人
3V LwMF? active market 买卖活跃的市场;交投畅旺的市场;旺市
I)Lg=n$ active partner 积极参与的合伙人
9[6xo! active trading 交投活跃
(Dq3e9fX actual circulation 实际流通
f=g/_R2$xN actual cost 实际成本
QZt/Rm>W0 actual expenditure 实际开支;实际支出
(lS&P"Xi actual income 实际入息;实际收入;实际收益
b\dBt#mB! actual market 现货市场
Qighvei actual price 现货价;实际价格
m0XK?;\V actual profit 实际利润
3DMfR
ofg actual quotation 实盘;实际价位;实际报价
VX2bC(E'% actual year basis 按实际年度计算
|giK]Z actuals 实货
C03ehjT< actuarial investigation 精算调查
@j5W4HU actuarial principle 精算原则
VU}UK$JN actuarial report 精算师报告
+Rxf~m(pV Actuarial Society of Hong Kong 香港精算学会
x_bS-B)%Y: actuarial valuation 精算师估值
5JIa?i>B actuary 精算师
pbR84g^p.S ad referendum agreement 暂定协议;有待覆核的协定
K=+w,H#`C ad valorem duty 从价税;按值征税
GkaIqBS ad valorem duty system 从价税制
2O`uzT$ ad valorem fee 从价费
@M:j~ ad valorem tariff 从价关税
{$oZR"MP additional allowance 额外免税额
(9fq UbG additional amount for unexpired risk 未过期风险的额外款额
u+z$+[lm!G additional assessable profit 补加应评税利润
+%$!sp? additional assessment 补加评税
9V[|_ additional commitment 额外承担
P0k|33;7L additional commitment vote 额外承担拨款
uTBls8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.nKyB'uV additional dependent parent allowance 供养父母额外免税额
"4&HxD8_ih additional provision 额外拨款
}g5h"N\$o additional stamp duty 附加印花税
o24`5Jdh additional tax 补加税罚款;补加税款
X.%Xi'H Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
y 3c]zDjV adjudged bankrupt 被裁定破产
.oN<c]iqE adjudicated bankrupt 裁定破产人
.kBi" p& adjudication fee 裁定费;评定印花税额手续费;评估契据费
W446;)?5 adjudication of bankruptcy 裁定破产;宣告破产
@,pO%,E6 adjudication of insolvency 裁定无力偿还债务
l4|bpR Cp adjusted actual 经调整的实数;调整后的实数
b ]1SuL adjusted current assets 经调整的流动资产;调整后的流动资产
_I3j7f,V adjusted figure 经调整的数字;调整后的数额
dkLc"$(O adjusted liabilities 经调整的负债;调整后的负债
*N[.']#n adjusted loss 经调整的亏损;调整后的亏损
O&E1(M|*> 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
Y>wpla[kUq adjusted profit 经调整的利润;调整后的利润
o5i?|HJ adjusted surplus 经调整的盈余额;调整后的盈余额
ShF
][v1L adjusted value 经调整的价值;调整后的价值
vA;ml$ adjustment 调整;修订;理算〔保险〕
ZRsDn adjustment centre 调剂中心
$9M>B<] adjustment lag 调整过程的时间差距;调整时差
8/ZJkI adjustment mechanism 调整机制
LN" bGe adjustment of loss 亏损调整
Bx j6/a7Xd adjustment process 调整过程;调整程序
573wK~9oMh adjustment range 调整幅度
aq0J }4U administered exchange rate 受管制汇率
)}]<o
|' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AL&}WbUC administration expenses 行政费用
c{V0]A9VF administration fee 手续费;行政费
+\\*Iy'xK administration in bankruptcy 破产管理
Apa)qRJd administration order 遗产管理令
()}O|JL:K administrator 管理人;遗产管理人
;)u}`4~L administrator of the estate 遗产管理人
UVxE~801Y admission of debt 债项承认书
mQ('X~l admission of proof 接纳债权证明
EYcvD^!1g advance 放贷款项;垫付款项;预支款项;预付款项
TB*g$* advance account 暂支帐目;预付款帐户
1CFrV=d advance compensation 预付补偿金
toX4kmC advance from shareholder 股东垫款
4/~8zvz&3 advance pending reimbursement 预支以待日后付还
LV4x9?& advanced economy 先进经济体系
E)NH6~ advancement 预付;预付财产
B`T|M$Ug advances warrant 垫款令
t A\N$ advancing 贷出
f/eT4y adverse balance 逆差
Gxy>aS3 adverse exchange 逆汇
t \Fc < advertisement addressed to shareholders 在报章刊登的致股东通告
nxA]EFS advice for collection 托收通知书
FOM~Uj advice of drawing 提款通知书;汇票通知书
PF1!aAvVb advice of payment 付款通知
Kg~<h B6 Advisory Committee [Securities and Futures Commission]
rcF;Lp : 谘询委员会〔证券及期货事务监察委员会〕
WFjNS'WI_ Advisory Committee on Diversification 经济多元化谘询委员会
j K$4G.x affidavit 誓章;遗产申报誓章
HI,1~Jw+ affidavit of no receipt 述明无收款的誓章
|hiYV affiliate 联号;联营公司;附属公司
+}I[l,,xy affiliated company 附属公司;联号;联营公司
Yw\}'7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
43A6B affordability 负担能力
.hSacd African Development Bank [AfDB] 非洲开发银行
z%`Tf&UL after-acquired property 事后取得的财产
C!Y|k.`p after-hours dealing 市后交易
>Y1?` after-tax profit 税后盈利;税后利润;税后溢利
7h&$^ agency agreement 代理协议
Zo-E0[9 agency expenses 代理机构的开支
^ Gq2"rDM agency fee 代理费
jtS+y)2 Agency Law 《代理法》
gD@ &/j7 agent 代理人;承销人
+r2E5s agent of company 公司代理人
f8lB xK agent's fee 代理人费;经纪费
NQ'^z aggregate 总计;总数;总体数字
B5 C]4 aggregate amount 总款额;总额
% 95:yyH 0 aggregate assets and liabilities 总体资产与负债
3wX{U8mrg aggregate at constant price 按固定价格计算的总体数字
=yz#L@\! aggregate demand 总需求
!jU<(eY aggregate gross position 总持仓量
(W5E\hjJ aggregate limit 总限额
5#80`/w^U aggregate of salaries tax 合计薪俸税
jMzHs*: aggregate performance 总体表现;总体业绩
gK-: t aggregate supply 总体供应
/21d%T:} aggregate surplus 总盈余
5l=B,%s aggregate total 整体总额
pyT+ba# aggregate value 总值;合计价值
"SNsOf aggregated basis 合计基准
t TA6 p aggregated net chargeable income 合计应课税入息实额
XG<^j}H{} aggregation 合并计算;合计;总和
HdJLD+k/ aggregation of incomes of husband and wife 夫妇入息合并计算
-,TBUWg aggregation of property 财产的总和
wTf0O@``6H agio 差价;贴水
UacN'Rat 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》
E:D1ZV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3+EJ% 《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》
v@XQ)95]F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bL)g+<:F 《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》
_ZzN}!Mye Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q= + Frsk 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.sbU-_ij@U agreement for a settlement 授产协议
=<O{t#] agreement for assignment 转让协议
+y6|Nq agreement for sale 售卖协议;买卖协议
tmRD$O%: agreement for sale and purchase 买卖协议
ojs&W]r0Z agreement for the payment of interest 支付利息协议
i\3BA"ZX agreement for the repayment of money 还款协议
/quf'CV} agreement of reinsurance 再保险协议
W ;P1T"*A Agricultural Bank of China 中国农业银行
'uo `-Y air passenger departure tax 飞机乘客离境税
u5H#(&Om Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p? iJ'K airport tax 机场税
j72cSRv alcohol duty 酒精税
N5}vy$t_P alienation 让与;让渡;转让
1.p?P]
. alimony 生活费;赡养费
9(ZzwkD'> All Ordinaries Index [AOI] 所有普通股指数
htX'bA all risks 全险;综合险
CBnD)1b\ All Sales Record for Stock Market 《股票市场成交报告》
S82NU2L Allied Capital Resources Limited 新联财务有限公司
hX`WVVoF all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MeQ(,irr^ allocation letter 拨款信件
,RCjfXa allocation of fund 分配款项;预留款项
`DG6ollp{ allocation of profit 利润分配;溢利分配
@tEVgyN allocation warrant 拨款令
smIZ:L% allotment 分配;配股
"sAR<5b allotment notice 股份配售通知;配股通知
thipfS allotment of shares 股份分配
Co[[6pt~ allowable 可获宽免;免税的
#xW%RF allowable business loss 可扣除的营业亏损
3 [SN[faS allowable expenses 可扣税的支出
~-']Q0Z allowance 免税额;津贴;备抵;准备金
c`doR(oZ allowance for debts 债项的免税额
Jgtvia allowance for depreciation by wear and tear 耗损折旧免税额
2mu~hJ allowance for funeral expenses 殡殓费的免税额
f#eTi&w allowance for inflation 为通货膨胀而预留的款项;通胀准备金
AA>5h<NM allowance for repairs and outgoings 修葺及支出方面的免税额
Wn0r[h5t allowance to debtor 给债务人的津贴
<Ks?g=K- alteration of capital 资本更改
eb9qg.9Z alternate trustee 候补受托人
n 8AND0a1C amalgamation 合并
u%XFFt5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@]3(l ambit of charges 征税范围;收费范围
nXi6Q+YI amended valuation 经修订的估值
}K<;ygcWE@ American Commodities Exchange 美国商品交易所
?=r!b{9 American Express Bank Limited 美国运通银行
{D."A$AAa American Stock Exchange 美国证券交易所
nz+o8L, amortization 摊销
'3+S5p8 amount due from banks 存放银行同业的款项
R#Bt!RNZ amount due from banks abroad 存放海外银行同业的款项
D.*JG7;=Z amount due from holding companies 控股公司欠款
P%ZWm=lg amount due from local banks 存放本港银行同业的款项
GdG%=+ amount due to banks 银行同业的存款
|i|YlWQS amount due to banks abroad 海外银行同业的存款
EF"ar amount due to holding companies 控股公司存款
T?AGQcG amount due to local banks 本港银行同业的存款
Y1`. amount due to outport banks 外埠银行同业的存款
s$H5W`3 amount for note issue 发行纸币的款额
;lYO)Z`3\ amount of bond 担保契据的款额
-)y"EJ(N amount of consideration 代价款额
hp,T(D| amount of contribution 供款数额
/jj!DO# amount of indebtedness 负债款额
oC4rL\d{ amount of principal of the loan 贷款本金额
Q96g7[ amount of rates chargeable 应征差饷数额
9sYX(Fl amount of share capital 股本额
)B}]0`z:P amount of sums assured 承保款额
1+y&n? amount of variation 变动幅度
\F1nEj amount of vote 拨款数额
cgz'6q'T amount payable 应付款额
}PED#Uv amount receivable 应收款额
^<y$+HcH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k;LENB2iv analysis 分析
+s[(CI.b ancillary risk 附属风险
/)oxuk&}c annual account 周年帐目;周年帐目报表;年度决算;年结
DU 8)c$ annual accounting date 年结日期
K9w24Oka annual allowance 每年免税额;年积金;年度津贴;年津
?7G[`@^Y
annual balance 年度余额
p%3';7W\ annual disposable income 每年可动用收入
#(
kT annual estimates 周年预算
fcw\`. annual fee 年费
A=XM(2{aN annual general meeting 周年大会
H.>KYiv+ annual growth rate 年增率;每年增长率
kQ'G+Kw~F annual long-term supplement 长期个案每年补助金
Ym F`7W annual pensionable emolument 可供计算退休金的年薪
vm4]KEyrX annual report 年报
TzK?bbgr! Annual Report on the Consumer Price Index 《消费物价指数年报》
HH+rib'u annual return 周年报表;周年申报表;每年报税表格
>`oO(d}n[0 Annual Return Rules 《周年报表规则》
w~Y#[GW annual review of consumer prices 每年消费物价回顾
^'[ | annual roll-forward basis 逐年延展方式
8i:b~y0 annual salary 年薪
6PPvfD^ annual statement 年度报表;年度决算表
<n6/np! 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
U{ahA annuitant 年金受益人
ZT^PL3j+ annuity 年金
OmoY] 8N} annuity contract 年金合约
Q'A->I<;_s annuity on human life 人寿年金
(1Kh9w:^" antecedent debt 先前的债项
M2oKLRt)L ante-dated cheque 倒填日期支票
V).M\ anticipated expenditure 预期开支
.pdgRjlSn anticipated net profit 预期纯利
Nm;ka&' anticipated revenue 预期收入
Q2fa]*Z5 anti-inflation measure 反通货膨胀措施
{?m',sG;& anti-inflationary stance 反通货膨胀立场
5@v!wms apparent deficit 表面赤字
<?Lj!JGX apparent financial solvency 表面偿债能力
}'@*Ol j apparent partner 表面合伙人
~?L. n:wu application for personal assessment 个人入息课税申请书
el[6E0!@ application of fund 资金应用
w\@Anwj#L application to release as liquidator and to destruct the books of accounts and documents
nZ%<2 申请免除清盘人职务及毁灭帐簿与文件
$}\.)^[} appointed actuary 委任精算师
l|uN-{w appointed auditor 委任核数师;委任审计师
kXOlZC appointed trustee 委任的受托人
SQz>e appointer 委任人
Wo2M}]0 apportioned pro rata 按比例分摊
q-!m|<Z apportionment 分配;分摊
dvXu?F55 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#MBYa&Tw7 apportionment formula 分摊方程式
#[i({1`^L apportionment of estate duty 遗产税的分摊
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`T appraisal 估价;评估
=E,*8O] appreciable growth 可观增长
,>~92 appreciable impact 显着影响
a{-}8f6 appreciable increase 可观增长
|bBYJ appreciation 增值;升值
ZAiQofQ:2 appreciation against other currencies 相对其他货币升值
]0O pd9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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