A:
8$|<`:~J A share A股;甲类股份
!T((d7; abatement of tax 减税;减扣免税额
H O^3v34ZO ABN AMRO Bank N.V. 荷兰银行
~{#$`o= above-the-line expenditure 线上项目支出;经常预算支出
>t[beRcR6 above-the-line receipt 线上项目收入;经常预算收入
C+*qU ABSA Asia Limited 南非联合亚洲有限公司
~\4B 1n7 absolute change 绝对数值变更
aKLA_-E absolute expenditure 实际开支
yzvNv]Z'* absolute guideline figure 绝对准则数字
M
`QYrH absolute interest 绝对权益
cB;:}Q08# absolute order of discharge 绝对破产解除令
p)t1]<,Of absolute profit margin 绝对利润幅度
_h%
:Tu absolute value 实值;绝对值
$=x1_ absolutely vested interest 绝对既得权益
0Cox+QJt absorbed cost 已吸收成本;已分摊成本
;B 35E!QJ absorption 吸收;分摊;合并
YWV"I|Z absorption rate 吸收率;摊配率;分摊率
U{IY
F{;@ ACB Finance Limited 亚洲商业财务有限公司
2k
}:)]m acceptable form of reciprocity 合理的互惠条件
^4+ew>BLSv acceptable rate 适当利率;适当汇率
`5[$ 8; acceptance agreement 承兑协议
Q^&oXM'x/i acceptance for honour 参加承兑
5wy1%/; acceptor 承兑人;接受人;受票人
}Htnhom0n acceptor for honour 参加承兑人
N=>6PLie accident insurance 意外保险
n21Pfig Accident Insurance Association of Hong Kong 香港意外保险公会
s`j QX\{ accident insurance scheme 意外保险计划
4(VVEe accident year basis 意外年度基准
4Y):d!'b accommodation 通融;贷款
W"m\|x accommodation bill 通融票据;空头票据
A@8Ot-t:\2 accommodation party 汇票代发人
di@4'$5# account balance 帐户余额;帐户结余
r'kUU]j9 account book 帐簿
cTA8F"UGD account collected in advance 预收款项
n{>Ge,enP0 account current book 往来帐簿
|H:JwxH account of after-acquired property 事后取得的财产报告
.6,+q2tyk, account of defaulter 拖欠帐目
(xp<@- account payable 应付帐款
Ywj=6 +; account payee only [A/C payee only] 只可转帐;存入收款人帐户
+E8Itb, account receivable 应收帐款
4"OUmh9LHB account receivable report 应收帐款报表
Yy 4EM account statement 结单;帐单;会计财务报表
4G:I VK9 account title 帐户名称;会计科目
~?V+^<P accountant's report 会计师报告
?_\t7f Accountant's Report Rules 会计师报告规则
^2gDhoO_ accounting and auditing procedure 会计与审计程序;会计与核数程序
+`EF0sux Accounting Arrangements 《会计安排》
T 4}SF accounting basis 会计基础
`y&d accounting by Official Receiver 破产管理署署长呈交的帐目
]=s!cfu Accounting Circular 《会计通告》
o/EN3J accounting class 会计类别
dDuT,zP accounting date 记帐日期;会计结算日期
M18H1e@Al accounting for money 款项核算
Cm~h\+" Accounting Officer 会计主任
\9U4V>p accounting period 会计报告期;会计期
y8Q96zi accounting policy 会计政策;会计方针
=h?Q.vad accounting practice 会计惯例
.Z,3:3,] accounting principle 会计准则
@%4MFc0`! accounting record 会计记录
jpL'y1@Ut accounting report 会计报告
Q^^.@FU"x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\5+?wpH Accounting Society of China 中国会计学会
k,EI+lC X accounting statement 会计报表
A)5-w`1 accounting system 会计制度;会计系统
3Y\7+975m accounting transaction 会计事项;帐务交易
hjuzVOE|W accounting treatment 会计处理
)V!9/d accounting year 会计年度
r52X}Y accretion 增值;添加
V#j|_N1hm accrual 应计项目;应累算数目
Gj[+{ accrual basis 应计制;权责发生制
Rw]4/ accrual basis accounting 应计制会计;权责发生制会计
4_CV.? accrue 应累算;应计
/UJ@e accrued benefit 应累算利益
Wvhg:vup accrued charges 应计费用
}uI(D&?+h accrued cumulative preference share dividend 应累算的累积优先股股息
x^UE4$oo accrued expenses 应累算费用
E$$pO.\ accrued interest payable 应付利息;应计未付利息
Mo+mO&B accrued interest receivable 应收利息;应计未收利息
y-UutI& accrued right 累算权益
r]XXN2[jO accruing profit 应累算的利润
-29Sw accumulated fiscal reserve 累积财政储备
o8 A]vaa accumulated profit 累积利润;滚存溢利
&*G+-cF accumulated reserve 累积储备
mhp&;
Q9 accumulation of surplus income 累积收益盈余
Sm(QgZO[4 acquired assets 既得资产
9Fe(],AzF acquisition 收购;购置;取得
?
x1"uH acquisition cost 购置成本
(S:+#v acquisition expenses 购置费用
traJub acquisition of 100% interest 收购全部股权
oo{5: acquisition of control 取得控制权
\z}/=Qgc acquisition of fixed assets 购置固定资产
{x{/{{wzv acquisition of shell “买壳”
Yp8~wdm acquisition price 收购价
7g-#v'.N act of God 天灾
btq`[gAF\ acting partner 执事合伙人
KFCL|9P active market 买卖活跃的市场;交投畅旺的市场;旺市
aBPaC=g{HO active partner 积极参与的合伙人
yOn +Y active trading 交投活跃
l2DhFt$!= actual circulation 实际流通
T [w]w
actual cost 实际成本
}$K2h* actual expenditure 实际开支;实际支出
%-~W|Y actual income 实际入息;实际收入;实际收益
\]y4e^FZZ actual market 现货市场
uV]4C^k;`[ actual price 现货价;实际价格
,hj5.;M actual profit 实际利润
zVLv-U/=d actual quotation 实盘;实际价位;实际报价
?[4!2T,Ca actual year basis 按实际年度计算
Ua.7_Em actuals 实货
U @Il:\I actuarial investigation 精算调查
;4jRsirx9 actuarial principle 精算原则
7wt2|$Qz actuarial report 精算师报告
%21i#R`E Actuarial Society of Hong Kong 香港精算学会
=-M)2&~L~ actuarial valuation 精算师估值
8^fkY'x actuary 精算师
9N9dQ}[:g ad referendum agreement 暂定协议;有待覆核的协定
M Cam c ad valorem duty 从价税;按值征税
.xtjB8gc ad valorem duty system 从价税制
B/IPG~aMEZ ad valorem fee 从价费
F+;{s(wx ad valorem tariff 从价关税
o C]tEXJ additional allowance 额外免税额
B,SH9, additional amount for unexpired risk 未过期风险的额外款额
GW]E,a additional assessable profit 补加应评税利润
zy(i]6 additional assessment 补加评税
1'5I]D
ec additional commitment 额外承担
<B]\& additional commitment vote 额外承担拨款
&Mset^o additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9`J!]WQ1[ additional dependent parent allowance 供养父母额外免税额
8ALvP}H additional provision 额外拨款
-e=p*7'] additional stamp duty 附加印花税
_VU/j9<+ additional tax 补加税罚款;补加税款
,}M@Am0~ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ETP}mo adjudged bankrupt 被裁定破产
d*26;5~\ adjudicated bankrupt 裁定破产人
"7R"(.~> adjudication fee 裁定费;评定印花税额手续费;评估契据费
5YJn<XEc adjudication of bankruptcy 裁定破产;宣告破产
1y5]+GU'` adjudication of insolvency 裁定无力偿还债务
0NLoqq adjusted actual 经调整的实数;调整后的实数
<BIj
a adjusted current assets 经调整的流动资产;调整后的流动资产
Vp
$] adjusted figure 经调整的数字;调整后的数额
$or?7 w> adjusted liabilities 经调整的负债;调整后的负债
}i1p&EN^ adjusted loss 经调整的亏损;调整后的亏损
[/#c9RA adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
GyV3 ]Qqj adjusted profit 经调整的利润;调整后的利润
!F0MLvdX7^ adjusted surplus 经调整的盈余额;调整后的盈余额
wj>mk adjusted value 经调整的价值;调整后的价值
tt=?*n adjustment 调整;修订;理算〔保险〕
H'myd=*h~8 adjustment centre 调剂中心
?iH`-SY adjustment lag 调整过程的时间差距;调整时差
Ti/t\'6 adjustment mechanism 调整机制
i/rdPbq adjustment of loss 亏损调整
IxT[1$e adjustment process 调整过程;调整程序
; Xy\7tx adjustment range 调整幅度
73/kyu-0% administered exchange rate 受管制汇率
Q)\7(n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-Iz&/u*}f administration expenses 行政费用
EAQg4N:D7L administration fee 手续费;行政费
nG;wQvc administration in bankruptcy 破产管理
4!Ez#\ administration order 遗产管理令
wiWpzJz administrator 管理人;遗产管理人
s8| =1{ administrator of the estate 遗产管理人
x^aqnKoJ%\ admission of debt 债项承认书
uX{n#i,~L admission of proof 接纳债权证明
N> RabD advance 放贷款项;垫付款项;预支款项;预付款项
I__|+%oC advance account 暂支帐目;预付款帐户
ag^L' h$ advance compensation 预付补偿金
.BGM1ph}~ advance from shareholder 股东垫款
"|CzQ&e advance pending reimbursement 预支以待日后付还
#5GIO advanced economy 先进经济体系
(: IUg
advancement 预付;预付财产
>_QC_UX>4i advances warrant 垫款令
VOBzB] advancing 贷出
u7>b}+ak& adverse balance 逆差
@sly-2{e1 adverse exchange 逆汇
D'aq^T' advertisement addressed to shareholders 在报章刊登的致股东通告
~LPxVYhK advice for collection 托收通知书
P F!S advice of drawing 提款通知书;汇票通知书
}LS:f,1oGp advice of payment 付款通知
27*u^N*z@ Advisory Committee [Securities and Futures Commission]
0uzm@'^ 谘询委员会〔证券及期货事务监察委员会〕
Ec| Gom? Advisory Committee on Diversification 经济多元化谘询委员会
P"0S94o:5J affidavit 誓章;遗产申报誓章
V,bfD3S3 affidavit of no receipt 述明无收款的誓章
THirh6 affiliate 联号;联营公司;附属公司
qG7^XO Ws- affiliated company 附属公司;联号;联营公司
l%*KBME affirmation [estate duty] 非宗教式宣誓〔遗产税〕
PL/as3O^A affordability 负担能力
.Gv9RKgd~ African Development Bank [AfDB] 非洲开发银行
E"5
zT1d after-acquired property 事后取得的财产
#q1Qa_LXc after-hours dealing 市后交易
0es[!
after-tax profit 税后盈利;税后利润;税后溢利
X3#/|> agency agreement 代理协议
FL!W oTB agency expenses 代理机构的开支
5T;M,w6DV agency fee 代理费
;cl\$TDL Agency Law 《代理法》
Uw^`_\si agent 代理人;承销人
Zrp`91&I agent of company 公司代理人
6_/691 agent's fee 代理人费;经纪费
a'w~7y!} aggregate 总计;总数;总体数字
R6HMi#eF aggregate amount 总款额;总额
<}-[9fW aggregate assets and liabilities 总体资产与负债
Pg"
uisT#> aggregate at constant price 按固定价格计算的总体数字
brJ_q0@ aggregate demand 总需求
O(;K]8 aggregate gross position 总持仓量
hK9Trr wau aggregate limit 总限额
Dt)\q^bH) aggregate of salaries tax 合计薪俸税
{dJC3/Rf aggregate performance 总体表现;总体业绩
!b0'd'xe aggregate supply 总体供应
7''l\3mIn aggregate surplus 总盈余
pv&:N,p aggregate total 整体总额
3o%,8l, aggregate value 总值;合计价值
YQOdwcLG
aggregated basis 合计基准
J@Eqqyf" aggregated net chargeable income 合计应课税入息实额
98h,VuKVaB aggregation 合并计算;合计;总和
'EJ8)2 aggregation of incomes of husband and wife 夫妇入息合并计算
/*g3TbUs aggregation of property 财产的总和
WyVFhAuU agio 差价;贴水
zu&5[XL 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》
(Da/$S. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/ <WB%O 《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》
\|nF55W [ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1"3|6&= 《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》
^RytBwzKM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
. $uvQpyh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o^;$-O!/ agreement for a settlement 授产协议
6H67$?jMyJ agreement for assignment 转让协议
^Bn)a"Gd agreement for sale 售卖协议;买卖协议
$.kP7!`:, agreement for sale and purchase 买卖协议
K^`3Bg agreement for the payment of interest 支付利息协议
j?%^N\9 agreement for the repayment of money 还款协议
'/U[ ui0{ agreement of reinsurance 再保险协议
BL<.u Agricultural Bank of China 中国农业银行
Pcut#8?
air passenger departure tax 飞机乘客离境税
C{!L +]/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/%|JP{ airport tax 机场税
r(iT&uz alcohol duty 酒精税
XVAyuuTg\ alienation 让与;让渡;转让
4>nY't;0 alimony 生活费;赡养费
B
PTQm4TN All Ordinaries Index [AOI] 所有普通股指数
W-q2|NK all risks 全险;综合险
w*<XPBi
All Sales Record for Stock Market 《股票市场成交报告》
NR-d|`P; Allied Capital Resources Limited 新联财务有限公司
?>5[~rMn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GqumH/; allocation letter 拨款信件
TjxZ-qw< allocation of fund 分配款项;预留款项
<uUQ-]QOIh allocation of profit 利润分配;溢利分配
yjUZ40Dq allocation warrant 拨款令
Ov"]&e(I[ allotment 分配;配股
PE3FuJGz allotment notice 股份配售通知;配股通知
QU^*(HGip allotment of shares 股份分配
r#iZ FL3q allowable 可获宽免;免税的
Jm$.$B&I allowable business loss 可扣除的营业亏损
}]_/:KUt allowable expenses 可扣税的支出
aAZS^S4v allowance 免税额;津贴;备抵;准备金
r=P)iE: allowance for debts 债项的免税额
){`s&? M0 allowance for depreciation by wear and tear 耗损折旧免税额
/^^t>L allowance for funeral expenses 殡殓费的免税额
%JM:4G|q allowance for inflation 为通货膨胀而预留的款项;通胀准备金
~K}iVX allowance for repairs and outgoings 修葺及支出方面的免税额
$2qZds[ allowance to debtor 给债务人的津贴
R06L4,/b alteration of capital 资本更改
$X8(OS5d' alternate trustee 候补受托人
,#[0As29u amalgamation 合并
j_*$Avy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_O)xE9t#ru ambit of charges 征税范围;收费范围
E8g Xa-hv amended valuation 经修订的估值
B*btt+6 American Commodities Exchange 美国商品交易所
_#@n^c American Express Bank Limited 美国运通银行
k`JP American Stock Exchange 美国证券交易所
Y$hYW amortization 摊销
~$n4Yuu2[ amount due from banks 存放银行同业的款项
`v3WJ>Q!N? amount due from banks abroad 存放海外银行同业的款项
!E!i`yF amount due from holding companies 控股公司欠款
DhY.5 amount due from local banks 存放本港银行同业的款项
:)VO,b~r amount due to banks 银行同业的存款
$Llv6<B amount due to banks abroad 海外银行同业的存款
-SZXUN amount due to holding companies 控股公司存款
,?k[<C amount due to local banks 本港银行同业的存款
7S$Am84% amount due to outport banks 外埠银行同业的存款
52?zBl`| amount for note issue 发行纸币的款额
1=(jpy amount of bond 担保契据的款额
c* 2U'A amount of consideration 代价款额
eJA$J=^R; amount of contribution 供款数额
MyB&mC7Es amount of indebtedness 负债款额
u(l[~r>8W; amount of principal of the loan 贷款本金额
Y,Dd}an amount of rates chargeable 应征差饷数额
3qJOE6[}% amount of share capital 股本额
hw! l{yv amount of sums assured 承保款额
/ivcqVu] amount of variation 变动幅度
_R&mN\ey5 amount of vote 拨款数额
-4ry)isYx amount payable 应付款额
mM&Sq;JJ; amount receivable 应收款额
@_s`@,= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MCOiB<L6 analysis 分析
Z`x|\jI ancillary risk 附属风险
/jl{~R#1 annual account 周年帐目;周年帐目报表;年度决算;年结
!>QS746S@ annual accounting date 年结日期
fB^h2 annual allowance 每年免税额;年积金;年度津贴;年津
j6v|D>I annual balance 年度余额
-!MrG68 annual disposable income 每年可动用收入
Fj Rt' annual estimates 周年预算
xi['knUi2- annual fee 年费
J1OZG6|e annual general meeting 周年大会
MmiC%"7wt annual growth rate 年增率;每年增长率
^mxOQc ! annual long-term supplement 长期个案每年补助金
ZoX24C' annual pensionable emolument 可供计算退休金的年薪
m>yb}+ annual report 年报
S3#NGBZ/ Annual Report on the Consumer Price Index 《消费物价指数年报》
B1<