A:
>B2q+tA A share A股;甲类股份
2w-51tqm abatement of tax 减税;减扣免税额
Hx\H $Y ABN AMRO Bank N.V. 荷兰银行
h<SQL97N above-the-line expenditure 线上项目支出;经常预算支出
Ko/ I#) above-the-line receipt 线上项目收入;经常预算收入
]sGHG^I6 ABSA Asia Limited 南非联合亚洲有限公司
K%X^n>O7C absolute change 绝对数值变更
,$
^C4I absolute expenditure 实际开支
aN $}? absolute guideline figure 绝对准则数字
YI.w-K\ absolute interest 绝对权益
EB_NK absolute order of discharge 绝对破产解除令
gW1b~(
fD absolute profit margin 绝对利润幅度
%0mMz.f absolute value 实值;绝对值
[_.5RPJP8 absolutely vested interest 绝对既得权益
mUz\ra;z absorbed cost 已吸收成本;已分摊成本
K
a(J52 absorption 吸收;分摊;合并
#~.w&~: absorption rate 吸收率;摊配率;分摊率
!Wy[).ZAf ACB Finance Limited 亚洲商业财务有限公司
p$x{yz3 acceptable form of reciprocity 合理的互惠条件
" $ew~;z acceptable rate 适当利率;适当汇率
Iz{R}#8CZ acceptance agreement 承兑协议
sPb=82~z acceptance for honour 参加承兑
`QUy;%+ acceptor 承兑人;接受人;受票人
4)<~4 ' acceptor for honour 参加承兑人
(Gw,2-A accident insurance 意外保险
}Iz7l{al Accident Insurance Association of Hong Kong 香港意外保险公会
_+^ 2^TW accident insurance scheme 意外保险计划
S9>0t0 accident year basis 意外年度基准
acw4B5] accommodation 通融;贷款
}QsZ:J. accommodation bill 通融票据;空头票据
2d {y M(=( accommodation party 汇票代发人
sqS=qC account balance 帐户余额;帐户结余
XxaGp95so account book 帐簿
f~_th @K account collected in advance 预收款项
Y"6w,_'m account current book 往来帐簿
RNhJ'&SYs account of after-acquired property 事后取得的财产报告
E gDQ+(
- account of defaulter 拖欠帐目
H=\!2XS account payable 应付帐款
fS"Hr 0 account payee only [A/C payee only] 只可转帐;存入收款人帐户
W5' 3$,X9 account receivable 应收帐款
.]9c / account receivable report 应收帐款报表
1& '8Y account statement 结单;帐单;会计财务报表
Qo1eXMW account title 帐户名称;会计科目
vYU;_R accountant's report 会计师报告
VT.;:Q Accountant's Report Rules 会计师报告规则
(} 5S accounting and auditing procedure 会计与审计程序;会计与核数程序
5zIAhg@o:q Accounting Arrangements 《会计安排》
~(@ E`s&{ accounting basis 会计基础
i]#+1Hf accounting by Official Receiver 破产管理署署长呈交的帐目
X2xuwA Accounting Circular 《会计通告》
R3!@?mcr accounting class 会计类别
Cua%1]"4w accounting date 记帐日期;会计结算日期
e[Jem5C accounting for money 款项核算
E3*\
^Q_ Accounting Officer 会计主任
,~);EC=` accounting period 会计报告期;会计期
XJ0oS32_wK accounting policy 会计政策;会计方针
2]c{P\ accounting practice 会计惯例
j}AFE accounting principle 会计准则
'vbc#_; accounting record 会计记录
ejO}t:}P accounting report 会计报告
zP;cTF(C Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R i'L Accounting Society of China 中国会计学会
ZJjTzEV%^B accounting statement 会计报表
hHPs&EA.p accounting system 会计制度;会计系统
q,3;m[cA accounting transaction 会计事项;帐务交易
ne>g?"Pex{ accounting treatment 会计处理
LjH*rjS4 accounting year 会计年度
033T>qY accretion 增值;添加
N<L`c/ accrual 应计项目;应累算数目
2PR^:h2 accrual basis 应计制;权责发生制
7HHysNB"w accrual basis accounting 应计制会计;权责发生制会计
0ilCS[`b accrue 应累算;应计
DS-fjH\ accrued benefit 应累算利益
0K-*WQ*#9 accrued charges 应计费用
\@;\t7~ accrued cumulative preference share dividend 应累算的累积优先股股息
8p!*?RRme[ accrued expenses 应累算费用
D r9 ?2 accrued interest payable 应付利息;应计未付利息
0'r%,0 accrued interest receivable 应收利息;应计未收利息
OGrBUP accrued right 累算权益
KA276# accruing profit 应累算的利润
oiH|uIsqR accumulated fiscal reserve 累积财政储备
#DjCzz\ accumulated profit 累积利润;滚存溢利
:EtMH( accumulated reserve 累积储备
P(>(K{v accumulation of surplus income 累积收益盈余
iHp\o=# acquired assets 既得资产
M@thI%lR acquisition 收购;购置;取得
9 F^;! acquisition cost 购置成本
b`_w])Y@ acquisition expenses 购置费用
&VBd~4|p acquisition of 100% interest 收购全部股权
f2,1<^{ acquisition of control 取得控制权
P=5NKg acquisition of fixed assets 购置固定资产
=q"eU=9 acquisition of shell “买壳”
o_Si mJFK acquisition price 收购价
?K@t0a
act of God 天灾
dtAbc7 acting partner 执事合伙人
SxjCwX"> active market 买卖活跃的市场;交投畅旺的市场;旺市
./p|?pu
active partner 积极参与的合伙人
)=Q)BN[ active trading 交投活跃
+}
mk>e/ actual circulation 实际流通
C`'W#xnp1 actual cost 实际成本
e0; actual expenditure 实际开支;实际支出
xc?}TPpt actual income 实际入息;实际收入;实际收益
t+nRw?Z actual market 现货市场
^<0IB#dA actual price 现货价;实际价格
b%t+,0s| actual profit 实际利润
u7;~ actual quotation 实盘;实际价位;实际报价
ba3-t;S
actual year basis 按实际年度计算
ba@=^Fa; actuals 实货
7rHS^8'H& actuarial investigation 精算调查
wVq\FY% actuarial principle 精算原则
GPWr>B.{:S actuarial report 精算师报告
>x[`;O4 Actuarial Society of Hong Kong 香港精算学会
w G8Wez% actuarial valuation 精算师估值
@S 6u9v actuary 精算师
D^Ys)- d ad referendum agreement 暂定协议;有待覆核的协定
0
3~Ikll ad valorem duty 从价税;按值征税
r
Db>&s3 ad valorem duty system 从价税制
o/,NG U ad valorem fee 从价费
t?^9HP1b_ ad valorem tariff 从价关税
M_``'gw additional allowance 额外免税额
{ ?{U,& additional amount for unexpired risk 未过期风险的额外款额
=raA?Bp3;( additional assessable profit 补加应评税利润
9B)(>~q additional assessment 补加评税
@gSkROCdC) additional commitment 额外承担
Bfd-:`Jk additional commitment vote 额外承担拨款
X;!D};;M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X-B8MoG| additional dependent parent allowance 供养父母额外免税额
nB5Am^bP additional provision 额外拨款
wE).> additional stamp duty 附加印花税
x"(9II* additional tax 补加税罚款;补加税款
T ^JuZG Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
FXo2Y]K3`L adjudged bankrupt 被裁定破产
5%
nt0dc adjudicated bankrupt 裁定破产人
50a\e adjudication fee 裁定费;评定印花税额手续费;评估契据费
!6w{(Rc(C adjudication of bankruptcy 裁定破产;宣告破产
0W>9'Rw adjudication of insolvency 裁定无力偿还债务
MjaUdfx adjusted actual 经调整的实数;调整后的实数
iS@\ =CK adjusted current assets 经调整的流动资产;调整后的流动资产
|)W!jC&k adjusted figure 经调整的数字;调整后的数额
Ak~4|w- adjusted liabilities 经调整的负债;调整后的负债
Oe1 t\ adjusted loss 经调整的亏损;调整后的亏损
tL0`Rvl 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
["3df>!f adjusted profit 经调整的利润;调整后的利润
THhy ~wC". adjusted surplus 经调整的盈余额;调整后的盈余额
v6e%#= adjusted value 经调整的价值;调整后的价值
)'q%2%Ak adjustment 调整;修订;理算〔保险〕
KIL18$3J adjustment centre 调剂中心
)qPSD2h adjustment lag 调整过程的时间差距;调整时差
gY`Nr!O adjustment mechanism 调整机制
U '[?9/T adjustment of loss 亏损调整
1h"_[`L' adjustment process 调整过程;调整程序
#/j ={*- adjustment range 调整幅度
Fu8 7fVi/\ administered exchange rate 受管制汇率
}gsO&g"8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"uu)2Xe administration expenses 行政费用
6kvV administration fee 手续费;行政费
X9~m8c){z administration in bankruptcy 破产管理
wVi%oSfM administration order 遗产管理令
:G'xi2bs administrator 管理人;遗产管理人
DM3B]Yl administrator of the estate 遗产管理人
U q X1E admission of debt 债项承认书
vW' 5` % admission of proof 接纳债权证明
"E*8h/4u advance 放贷款项;垫付款项;预支款项;预付款项
8U.$FMx : advance account 暂支帐目;预付款帐户
za,2r^ advance compensation 预付补偿金
Q2C)tVK+ advance from shareholder 股东垫款
/BH.>R4`A advance pending reimbursement 预支以待日后付还
~,}s(`~ advanced economy 先进经济体系
FsCwF&/q advancement 预付;预付财产
'o\;x"YJ advances warrant 垫款令
QJ];L7Hbo advancing 贷出
Jm![W8L adverse balance 逆差
2ALj} adverse exchange 逆汇
kqB\xlS7k advertisement addressed to shareholders 在报章刊登的致股东通告
v`)m">e*w advice for collection 托收通知书
Bt>}LLBS2 advice of drawing 提款通知书;汇票通知书
DY><qk advice of payment 付款通知
oA3d^%(c Advisory Committee [Securities and Futures Commission]
Mr6E/7g% 谘询委员会〔证券及期货事务监察委员会〕
a@|.;#FF Advisory Committee on Diversification 经济多元化谘询委员会
\;
bWh affidavit 誓章;遗产申报誓章
dE>v\0 3!8 affidavit of no receipt 述明无收款的誓章
3kLOoL? affiliate 联号;联营公司;附属公司
- s|t^ affiliated company 附属公司;联号;联营公司
~eo^`4O{{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
GqjO>v fy affordability 负担能力
ZBj6KqfST% African Development Bank [AfDB] 非洲开发银行
Js}tZ\+P75 after-acquired property 事后取得的财产
0|2%# E after-hours dealing 市后交易
J1-):3A after-tax profit 税后盈利;税后利润;税后溢利
PN\V[#nS agency agreement 代理协议
?;8M^a/ agency expenses 代理机构的开支
\ j]~>9 agency fee 代理费
v+tO$QZ` Agency Law 《代理法》
?"@ET9 agent 代理人;承销人
}%{=].)L agent of company 公司代理人
3%NE/lw1 agent's fee 代理人费;经纪费
K<,Y^3]6? aggregate 总计;总数;总体数字
N&B>#: aggregate amount 总款额;总额
5X;?I/9 aggregate assets and liabilities 总体资产与负债
DyI2Ye aggregate at constant price 按固定价格计算的总体数字
$DV-Ieb aggregate demand 总需求
fH!=Zb_{8 aggregate gross position 总持仓量
H!JWc'(<$ aggregate limit 总限额
EHWv3sR- aggregate of salaries tax 合计薪俸税
DN|vz}s aggregate performance 总体表现;总体业绩
-IvL+}K aggregate supply 总体供应
J%4HNW*p aggregate surplus 总盈余
70<K.T<b aggregate total 整体总额
/s-d? aggregate value 总值;合计价值
luF#OP C aggregated basis 合计基准
$f(agG] aggregated net chargeable income 合计应课税入息实额
G4yUC<TqBP aggregation 合并计算;合计;总和
5TET<f6R aggregation of incomes of husband and wife 夫妇入息合并计算
&V;x 4 aggregation of property 财产的总和
ew"m!F# agio 差价;贴水
B_@7IbB Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
6ZHv,e`? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
nE<J`Wo$f 《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》
RQ5P}A
3H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K|~AA"I; 《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》
u.&|CF- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S%V%!803! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nB}e1
/_y agreement for a settlement 授产协议
/a%KS3>V* agreement for assignment 转让协议
H8"tbU agreement for sale 售卖协议;买卖协议
o@@w^## agreement for sale and purchase 买卖协议
3qcpf: agreement for the payment of interest 支付利息协议
5xv,!/@ agreement for the repayment of money 还款协议
Fs9W>*( agreement of reinsurance 再保险协议
'X ~Ab Agricultural Bank of China 中国农业银行
2e\Kw+(>{ air passenger departure tax 飞机乘客离境税
MVuP
|&:n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"sIN86pCs airport tax 机场税
ypT9 8 alcohol duty 酒精税
&O{t^D)F alienation 让与;让渡;转让
wKrdcWI,Z alimony 生活费;赡养费
/p[y1 All Ordinaries Index [AOI] 所有普通股指数
7?]!Ecr" all risks 全险;综合险
~6fRS2u All Sales Record for Stock Market 《股票市场成交报告》
cB36p&% Allied Capital Resources Limited 新联财务有限公司
.6I%64m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G%`cJdM allocation letter 拨款信件
V"U~Q=`K allocation of fund 分配款项;预留款项
`NoCH[$!+ allocation of profit 利润分配;溢利分配
x[a'(5PwY allocation warrant 拨款令
1Y2a*J allotment 分配;配股
M->Kz{h?j allotment notice 股份配售通知;配股通知
o7QK8# allotment of shares 股份分配
tQ6| PV allowable 可获宽免;免税的
OMxxI 6h allowable business loss 可扣除的营业亏损
rX)o3>q^? allowable expenses 可扣税的支出
=~;zVP allowance 免税额;津贴;备抵;准备金
ep`/:iY W allowance for debts 债项的免税额
8\u;Wf allowance for depreciation by wear and tear 耗损折旧免税额
W-!dMa allowance for funeral expenses 殡殓费的免税额
% $\}z(G allowance for inflation 为通货膨胀而预留的款项;通胀准备金
fIlIH allowance for repairs and outgoings 修葺及支出方面的免税额
X
&09 allowance to debtor 给债务人的津贴
} _VZ alteration of capital 资本更改
{8W |W2o$! alternate trustee 候补受托人
~vkud+r amalgamation 合并
n_ OUWvs ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
` C ?a ambit of charges 征税范围;收费范围
Cb<~i amended valuation 经修订的估值
6vZt43"m?\ American Commodities Exchange 美国商品交易所
np&HEh 6 American Express Bank Limited 美国运通银行
$&NbLjeS American Stock Exchange 美国证券交易所
>0ssza amortization 摊销
g;ct!f=U amount due from banks 存放银行同业的款项
gFgcxe6 amount due from banks abroad 存放海外银行同业的款项
H.f9d.<W% amount due from holding companies 控股公司欠款
g')?J<z amount due from local banks 存放本港银行同业的款项
8Y]u:v amount due to banks 银行同业的存款
mURX I'JkX amount due to banks abroad 海外银行同业的存款
OHQ3+WJ amount due to holding companies 控股公司存款
'fXer!L} amount due to local banks 本港银行同业的存款
F}\[eFf[ amount due to outport banks 外埠银行同业的存款
a#>t+.dd amount for note issue 发行纸币的款额
I *1# amount of bond 担保契据的款额
!fif8kf amount of consideration 代价款额
6pSRum amount of contribution 供款数额
7?*~oVZW amount of indebtedness 负债款额
wP+'04H0 amount of principal of the loan 贷款本金额
r]xdhR5 amount of rates chargeable 应征差饷数额
s'_$j$1 amount of share capital 股本额
"F04c|oR<X amount of sums assured 承保款额
9eksCxFg amount of variation 变动幅度
v UJ sFR amount of vote 拨款数额
5,g$|,Shv amount payable 应付款额
X6n|Xq3k amount receivable 应收款额
s;~J2h[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#=>kw^5 analysis 分析
ye9QTK6$, ancillary risk 附属风险
Pau&4h0 annual account 周年帐目;周年帐目报表;年度决算;年结
F&-5&'6G+ annual accounting date 年结日期
%_cg|yy annual allowance 每年免税额;年积金;年度津贴;年津
CA'hvXb. annual balance 年度余额
ZD
iW72&Q annual disposable income 每年可动用收入
`7+tPbjs annual estimates 周年预算
CAcOWwDm annual fee 年费
AJdlqbd'+ annual general meeting 周年大会
q|m#IVc annual growth rate 年增率;每年增长率
u_$6LEp- annual long-term supplement 长期个案每年补助金
t%ou1&SO annual pensionable emolument 可供计算退休金的年薪
tVK?VNW annual report 年报
!hpTyO+% Annual Report on the Consumer Price Index 《消费物价指数年报》
*T1L)Cp annual return 周年报表;周年申报表;每年报税表格
P1vF{e Annual Return Rules 《周年报表规则》
k B$lkl\C annual review of consumer prices 每年消费物价回顾
WllCcD1 annual roll-forward basis 逐年延展方式
Y>c5:F; annual salary 年薪
.f [\G*
annual statement 年度报表;年度决算表
JB: mbH 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
-uS7~Ww.a annuitant 年金受益人
e{d_p%( annuity 年金
'bd=,QW annuity contract 年金合约
$Ykp8u,( annuity on human life 人寿年金
4p0IBfVG antecedent debt 先前的债项
xX[{E x ante-dated cheque 倒填日期支票
V_ avaE anticipated expenditure 预期开支
!dYX2!lvT anticipated net profit 预期纯利
p2M?pV anticipated revenue 预期收入
EC:x,i anti-inflation measure 反通货膨胀措施
sP=2NqU3Q anti-inflationary stance 反通货膨胀立场
BUboP?#%) apparent deficit 表面赤字
AF07KA# apparent financial solvency 表面偿债能力
CgaB) `. apparent partner 表面合伙人
6-Vl#Lyb application for personal assessment 个人入息课税申请书
Ra*k application of fund 资金应用
INeWi= 1 application to release as liquidator and to destruct the books of accounts and documents
@vDgpb@TM 申请免除清盘人职务及毁灭帐簿与文件
1-ndJ@Wlz appointed actuary 委任精算师
c9/
'i appointed auditor 委任核数师;委任审计师
=[O<.'aG- appointed trustee 委任的受托人
FeincZ!M appointer 委任人
>(YPkmH apportioned pro rata 按比例分摊
~Y}Z4" o apportionment 分配;分摊
mw%[qeLV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~gcst; apportionment formula 分摊方程式
S(YHwH": apportionment of estate duty 遗产税的分摊
$rV:&A appraisal 估价;评估
p>w~T#17 appreciable growth 可观增长
WL*W=( appreciable impact 显着影响
$e^ :d appreciable increase 可观增长
M2;(+8 b appreciation 增值;升值
J,&