A:
+aP%H
A share A股;甲类股份
:BMU c-[ abatement of tax 减税;减扣免税额
}E8 Y,;fTD ABN AMRO Bank N.V. 荷兰银行
PhKJ#DRbr above-the-line expenditure 线上项目支出;经常预算支出
tDEpR above-the-line receipt 线上项目收入;经常预算收入
%~Nf, ABSA Asia Limited 南非联合亚洲有限公司
IIop"6Ko absolute change 绝对数值变更
o,bV.O.W absolute expenditure 实际开支
7_#v_ A^ absolute guideline figure 绝对准则数字
J;m[1Mae& absolute interest 绝对权益
6xnJyEQUM absolute order of discharge 绝对破产解除令
M P0ww$( absolute profit margin 绝对利润幅度
K+T`'J4 absolute value 实值;绝对值
LdWeI absolutely vested interest 绝对既得权益
/;HytFP absorbed cost 已吸收成本;已分摊成本
w'M0Rd] absorption 吸收;分摊;合并
aH"tSgi absorption rate 吸收率;摊配率;分摊率
0%FC;v0 ACB Finance Limited 亚洲商业财务有限公司
,dBtj8= acceptable form of reciprocity 合理的互惠条件
s.zH.q, acceptable rate 适当利率;适当汇率
F\-qXSA acceptance agreement 承兑协议
?3KI}'}EM acceptance for honour 参加承兑
]o,) #/' $ acceptor 承兑人;接受人;受票人
aM? 7'8/ acceptor for honour 参加承兑人
'-w G accident insurance 意外保险
J5J3%6I Accident Insurance Association of Hong Kong 香港意外保险公会
EF)kYz!@ accident insurance scheme 意外保险计划
c~RElL accident year basis 意外年度基准
\FVR'A1 accommodation 通融;贷款
= \X<UA} accommodation bill 通融票据;空头票据
oH6(Lq'q accommodation party 汇票代发人
n6Q 3X
account balance 帐户余额;帐户结余
lt,x(2 account book 帐簿
?/dz!{JC account collected in advance 预收款项
`mCcD account current book 往来帐簿
>Cd%tIie* account of after-acquired property 事后取得的财产报告
q;kMeE* account of defaulter 拖欠帐目
u#J5M account payable 应付帐款
.^JID~<?# account payee only [A/C payee only] 只可转帐;存入收款人帐户
?0'bf y] account receivable 应收帐款
pk;bx2CP8 account receivable report 应收帐款报表
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R|lTYq account statement 结单;帐单;会计财务报表
ynP^|Ou account title 帐户名称;会计科目
rK=[&k accountant's report 会计师报告
rX;(48Y Accountant's Report Rules 会计师报告规则
X$JKEW;0BP accounting and auditing procedure 会计与审计程序;会计与核数程序
2vj)3%:7#E Accounting Arrangements 《会计安排》
Q.\+
XR_| accounting basis 会计基础
xu+wi>Y^ accounting by Official Receiver 破产管理署署长呈交的帐目
/ d6mlQS Accounting Circular 《会计通告》
i7 p#%2 accounting class 会计类别
}b\d CGVr accounting date 记帐日期;会计结算日期
;'gzRC accounting for money 款项核算
db#y]>^l Accounting Officer 会计主任
9QY)<K~a accounting period 会计报告期;会计期
4,$x~m`N accounting policy 会计政策;会计方针
C?hw$^w7T accounting practice 会计惯例
Q~-g tEv+& accounting principle 会计准则
7;|6g8= accounting record 会计记录
;PS[VdV accounting report 会计报告
dC,F?^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
uu#ALB
Jm Accounting Society of China 中国会计学会
zKiKda%) accounting statement 会计报表
{Qw,L;R accounting system 会计制度;会计系统
83TN6gW accounting transaction 会计事项;帐务交易
qQpR gzw accounting treatment 会计处理
$)7-wCl</ accounting year 会计年度
p(0!TCBs accretion 增值;添加
(''`Ce accrual 应计项目;应累算数目
yRieGf1'SD accrual basis 应计制;权责发生制
B*D`KA accrual basis accounting 应计制会计;权责发生制会计
,C=Fgxw( accrue 应累算;应计
-QZped;?* accrued benefit 应累算利益
Z71"d" accrued charges 应计费用
3j.f3~" accrued cumulative preference share dividend 应累算的累积优先股股息
h ?p^DPo accrued expenses 应累算费用
l'3NiIX accrued interest payable 应付利息;应计未付利息
R_@yj]%H= accrued interest receivable 应收利息;应计未收利息
(5G^"Srw accrued right 累算权益
%f{kT<XHu accruing profit 应累算的利润
+;cw<9%0 accumulated fiscal reserve 累积财政储备
1Ete;r%5= accumulated profit 累积利润;滚存溢利
Pi+,y accumulated reserve 累积储备
U4LOe}Ny accumulation of surplus income 累积收益盈余
aNXu"US+Sp acquired assets 既得资产
e?Cbl' acquisition 收购;购置;取得
(V e[FhA acquisition cost 购置成本
=BX<;vU acquisition expenses 购置费用
xhqIE3gd acquisition of 100% interest 收购全部股权
M}%0=VCY7 acquisition of control 取得控制权
kTC6fNj[ acquisition of fixed assets 购置固定资产
9 .%{M#j acquisition of shell “买壳”
/ebYk-c acquisition price 收购价
PJ
#uYM act of God 天灾
UTs0=:+,t acting partner 执事合伙人
Mw+]* active market 买卖活跃的市场;交投畅旺的市场;旺市
WgxlQXi-B active partner 积极参与的合伙人
~^VcTSY@<L active trading 交投活跃
s*]1d*B! actual circulation 实际流通
H%])>
actual cost 实际成本
O'idS`
actual expenditure 实际开支;实际支出
{W0]0_mI( actual income 实际入息;实际收入;实际收益
%
;6e@U} actual market 现货市场
urog.Q actual price 现货价;实际价格
}"xC1<] actual profit 实际利润
*;o=hM)Tp actual quotation 实盘;实际价位;实际报价
p=7kFv actual year basis 按实际年度计算
>#0yd7BST actuals 实货
\:"s*- actuarial investigation 精算调查
Sf*VkH actuarial principle 精算原则
,VHvQU actuarial report 精算师报告
im1]:kr7 Actuarial Society of Hong Kong 香港精算学会
I{1w8m4O6 actuarial valuation 精算师估值
g~Q#U;] actuary 精算师
pu `|HaQaE ad referendum agreement 暂定协议;有待覆核的协定
2V F|T'h ad valorem duty 从价税;按值征税
y f+/Kj<
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]Fjz+CGg ad valorem fee 从价费
9"<)DS ad valorem tariff 从价关税
<'B`b additional allowance 额外免税额
U'lrdc"Q additional amount for unexpired risk 未过期风险的额外款额
wetkmd additional assessable profit 补加应评税利润
j4brDlo?@ additional assessment 补加评税
l"ih+%S additional commitment 额外承担
tnKzg21% additional commitment vote 额外承担拨款
0BVMLRB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5IMh$!/uc additional dependent parent allowance 供养父母额外免税额
YHeB<v additional provision 额外拨款
Jnv91*>h8 additional stamp duty 附加印花税
S!g&&RDx additional tax 补加税罚款;补加税款
<y`yKXzBUV Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
T8qG9)~3 adjudged bankrupt 被裁定破产
Q7#Q6-Q adjudicated bankrupt 裁定破产人
Vr5a:u' adjudication fee 裁定费;评定印花税额手续费;评估契据费
-{P)\5.L adjudication of bankruptcy 裁定破产;宣告破产
TWxMexiW adjudication of insolvency 裁定无力偿还债务
,P9B8oIq adjusted actual 经调整的实数;调整后的实数
!})+WSs'"s adjusted current assets 经调整的流动资产;调整后的流动资产
\ &_
- adjusted figure 经调整的数字;调整后的数额
>#>YoA@S adjusted liabilities 经调整的负债;调整后的负债
[ ra[~ adjusted loss 经调整的亏损;调整后的亏损
:l*wf/&z 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
9 -TFyZYU adjusted profit 经调整的利润;调整后的利润
J.O;c5wL adjusted surplus 经调整的盈余额;调整后的盈余额
7dU X(D,? adjusted value 经调整的价值;调整后的价值
B`KpaE] adjustment 调整;修订;理算〔保险〕
8qBw;A) adjustment centre 调剂中心
"pHQ adjustment lag 调整过程的时间差距;调整时差
rtUdL,Hx adjustment mechanism 调整机制
G-}
zkax adjustment of loss 亏损调整
!)&-\!M> adjustment process 调整过程;调整程序
6NZf!7,B adjustment range 调整幅度
&G'R{s&" administered exchange rate 受管制汇率
=@ON>SmPs Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*4.f*3* administration expenses 行政费用
eH1Y!&` administration fee 手续费;行政费
2gFQHV administration in bankruptcy 破产管理
0e/~H^,SQ administration order 遗产管理令
uHwuw_eK` administrator 管理人;遗产管理人
My5X%)T>P administrator of the estate 遗产管理人
LFh(.
} admission of debt 债项承认书
g\6(ezUF* admission of proof 接纳债权证明
*!nS4[d advance 放贷款项;垫付款项;预支款项;预付款项
[vIO advance account 暂支帐目;预付款帐户
4NbC V)Dm advance compensation 预付补偿金
oXz:zoNQ advance from shareholder 股东垫款
=zbrXtp, advance pending reimbursement 预支以待日后付还
X|.X4fs advanced economy 先进经济体系
/+66y=`UJ advancement 预付;预付财产
BKJW\gS2 advances warrant 垫款令
2U#OBvNU advancing 贷出
@c.QrKSaD adverse balance 逆差
,sJ{2,]~ adverse exchange 逆汇
5F0sfX advertisement addressed to shareholders 在报章刊登的致股东通告
(+Er advice for collection 托收通知书
@o>2:D1G advice of drawing 提款通知书;汇票通知书
$Y ]*v)}X advice of payment 付款通知
qnT:x{o Advisory Committee [Securities and Futures Commission]
NP|U
|zn 谘询委员会〔证券及期货事务监察委员会〕
.0s/O Advisory Committee on Diversification 经济多元化谘询委员会
9^jO^[> affidavit 誓章;遗产申报誓章
9N-mIGJ affidavit of no receipt 述明无收款的誓章
oR3$A :!P= affiliate 联号;联营公司;附属公司
`#9ZP affiliated company 附属公司;联号;联营公司
UkeW2l`: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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"[m% affordability 负担能力
wdp4- * African Development Bank [AfDB] 非洲开发银行
c.d*DM}W after-acquired property 事后取得的财产
\WZ00Y,* after-hours dealing 市后交易
p%,JWZ[ after-tax profit 税后盈利;税后利润;税后溢利
x#pTB. agency agreement 代理协议
m4kmJaM agency expenses 代理机构的开支
_u.l|yR agency fee 代理费
cL`l1:j\} Agency Law 《代理法》
..n-&(c32 agent 代理人;承销人
N-vr_4{g agent of company 公司代理人
#>!!#e!* agent's fee 代理人费;经纪费
EV~_-YC
aggregate 总计;总数;总体数字
WlG/7$ aggregate amount 总款额;总额
Le_?x aggregate assets and liabilities 总体资产与负债
n1!u
aUC aggregate at constant price 按固定价格计算的总体数字
Yz{UP)TC
aggregate demand 总需求
R=PjLH&) aggregate gross position 总持仓量
i%-c/ lop aggregate limit 总限额
AMtFOXx%I aggregate of salaries tax 合计薪俸税
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N5> } aggregate performance 总体表现;总体业绩
TNiFl hq aggregate supply 总体供应
F1MPo;e aggregate surplus 总盈余
,!Ah+x aggregate total 整体总额
!f"@pR6 aggregate value 总值;合计价值
o<%Sr* aggregated basis 合计基准
R#Ss_y aggregated net chargeable income 合计应课税入息实额
F5EKWP aggregation 合并计算;合计;总和
b/2t@VlL aggregation of incomes of husband and wife 夫妇入息合并计算
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z4}:9 aggregation of property 财产的总和
q?\3m3GM agio 差价;贴水
[j:%O|h 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》
=SLJkw&w6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*y.KD4@{ 《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》
q
\0>SG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Hh;7 hY\ 《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》
CQ13fu+|6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ucB< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]k >S0 agreement for a settlement 授产协议
[?]s((A~B agreement for assignment 转让协议
wn|Sdp agreement for sale 售卖协议;买卖协议
, gz:2UY# agreement for sale and purchase 买卖协议
=Ermh7, agreement for the payment of interest 支付利息协议
x+^iEj`gk agreement for the repayment of money 还款协议
/S P^fB*y agreement of reinsurance 再保险协议
B;_M52-B Agricultural Bank of China 中国农业银行
.K:>`~<) air passenger departure tax 飞机乘客离境税
G$`/86A ) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4.R
>mN[ airport tax 机场税
&~uzu{ alcohol duty 酒精税
N<O^%!bu R alienation 让与;让渡;转让
*Q5/d9B8TN alimony 生活费;赡养费
l"O=x t`m{ All Ordinaries Index [AOI] 所有普通股指数
~hz]x^: all risks 全险;综合险
.}]5y4UQ. All Sales Record for Stock Market 《股票市场成交报告》
iv3NmkP1 Allied Capital Resources Limited 新联财务有限公司
p6I@o7f all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[
tmJ6^s allocation letter 拨款信件
Jfo#IRC allocation of fund 分配款项;预留款项
*`mwm:4 allocation of profit 利润分配;溢利分配
R%54!f0
% allocation warrant 拨款令
qDL9 allotment 分配;配股
H@MUzV allotment notice 股份配售通知;配股通知
oGXT,38* allotment of shares 股份分配
s6!aGZ allowable 可获宽免;免税的
3X%>xUI allowable business loss 可扣除的营业亏损
9<,\+}^{ allowable expenses 可扣税的支出
CCQ<.iCU allowance 免税额;津贴;备抵;准备金
I?5#Q0,b allowance for debts 债项的免税额
X[|-F3o allowance for depreciation by wear and tear 耗损折旧免税额
eX$u allowance for funeral expenses 殡殓费的免税额
M0n@?S allowance for inflation 为通货膨胀而预留的款项;通胀准备金
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Y9Pu allowance for repairs and outgoings 修葺及支出方面的免税额
(w)Qt/P^4 allowance to debtor 给债务人的津贴
L?<V KT alteration of capital 资本更改
E}4R[6YD alternate trustee 候补受托人
E+F!u5u amalgamation 合并
1^Ci$ra ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E3sl"d;~ ambit of charges 征税范围;收费范围
X_O(j!h amended valuation 经修订的估值
1j3mTP American Commodities Exchange 美国商品交易所
v(]\o;/O American Express Bank Limited 美国运通银行
'}]w=2Lf American Stock Exchange 美国证券交易所
"J7=3$CA amortization 摊销
ZShRE"` amount due from banks 存放银行同业的款项
t"JfqD E amount due from banks abroad 存放海外银行同业的款项
_ jF,
k>F amount due from holding companies 控股公司欠款
YDdmT7Ow amount due from local banks 存放本港银行同业的款项
,Cde5A{K amount due to banks 银行同业的存款
_q+H>1.&9 amount due to banks abroad 海外银行同业的存款
~B|K]&/] amount due to holding companies 控股公司存款
-hyY5!rD amount due to local banks 本港银行同业的存款
M~p=OM< amount due to outport banks 外埠银行同业的存款
+-K-CXt amount for note issue 发行纸币的款额
YG!~v~sV amount of bond 担保契据的款额
oTT/;~ I amount of consideration 代价款额
S'vrO}yU amount of contribution 供款数额
->$Do$ amount of indebtedness 负债款额
gz
Qc amount of principal of the loan 贷款本金额
7s1FJm=Y/ amount of rates chargeable 应征差饷数额
)t&j0`Yq amount of share capital 股本额
$oe:km1-D amount of sums assured 承保款额
R\
<HR9 r amount of variation 变动幅度
~ex1,J*}t amount of vote 拨款数额
E0Ig/
j amount payable 应付款额
{3@/@jO? amount receivable 应收款额
Gpo(Zf?
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$hn#T#J3 analysis 分析
4*G#fW- ancillary risk 附属风险
Mp}aJzmkB; annual account 周年帐目;周年帐目报表;年度决算;年结
j^mAJ5 annual accounting date 年结日期
g]N!_Ib/! annual allowance 每年免税额;年积金;年度津贴;年津
L+(5`Y annual balance 年度余额
Vw<=& w #K annual disposable income 每年可动用收入
9<G-uF annual estimates 周年预算
&0+;E-_ annual fee 年费
pa4zSl annual general meeting 周年大会
Rs8^ 27 annual growth rate 年增率;每年增长率
gW$X8ECX annual long-term supplement 长期个案每年补助金
`o)rAD^e annual pensionable emolument 可供计算退休金的年薪
%N=-i]+Id annual report 年报
oj;Rh!O Annual Report on the Consumer Price Index 《消费物价指数年报》
josc annual return 周年报表;周年申报表;每年报税表格
MXq+aS{ Annual Return Rules 《周年报表规则》
\l"1Io= annual review of consumer prices 每年消费物价回顾
e4j:IK> annual roll-forward basis 逐年延展方式
7GB>m}7 annual salary 年薪
&r;-=ASYzV annual statement 年度报表;年度决算表
TW7jp 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
_>S."cm}!k annuitant 年金受益人
,n-M!y annuity 年金
Z9E[RD annuity contract 年金合约
~bf-uHx annuity on human life 人寿年金
=hjff/
X antecedent debt 先前的债项
)C|[j@MD ante-dated cheque 倒填日期支票
3#!}W#xv anticipated expenditure 预期开支
Akb#1Ww4 anticipated net profit 预期纯利
,W'`rCxJ anticipated revenue 预期收入
!c4pFQ B anti-inflation measure 反通货膨胀措施
"6[fqW65 anti-inflationary stance 反通货膨胀立场
5k)/SAU0 apparent deficit 表面赤字
a;r,*zZ=" apparent financial solvency 表面偿债能力
B>AmH%f/ apparent partner 表面合伙人
[D=ba=r0X application for personal assessment 个人入息课税申请书
j(AN]g: application of fund 资金应用
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;8H;U` application to release as liquidator and to destruct the books of accounts and documents
]p:s5Q 申请免除清盘人职务及毁灭帐簿与文件
mG*[5?=r appointed actuary 委任精算师
F\^9=}b_i appointed auditor 委任核数师;委任审计师
:D\M.A appointed trustee 委任的受托人
xKi:
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q@1b{q#C5 apportioned pro rata 按比例分摊
rF'_YYpr> apportionment 分配;分摊
AvfSR p Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K-cRNt apportionment formula 分摊方程式
Y`eU WCD apportionment of estate duty 遗产税的分摊
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I4ibP appraisal 估价;评估
2f2Vy:&O_ appreciable growth 可观增长
k?zw4S appreciable impact 显着影响
Oe:+%p appreciable increase 可观增长
3MPmLV#f appreciation 增值;升值
k)U9%Pr appreciation against other currencies 相对其他货币升值
wJ,l"bnq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
dfAnO F"- appreciation tax 增值税
P-[6'mw` appropriation 拨款;拨用;拨付
Ha>Hb` appropriation account 拨款帐目
Ka%u#}; Appropriation Bill 拨款法案
KzZ|{!C appropriation-in-aid system 补助拨款办法
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