A:
0^|)[2m! A share A股;甲类股份
^DVr>u abatement of tax 减税;减扣免税额
?};}#%971 ABN AMRO Bank N.V. 荷兰银行
Q$W0>bUP above-the-line expenditure 线上项目支出;经常预算支出
U}6'_ PRQ above-the-line receipt 线上项目收入;经常预算收入
P@p(Y2&~g ABSA Asia Limited 南非联合亚洲有限公司
0[xum absolute change 绝对数值变更
}?#<)|_5 absolute expenditure 实际开支
;or(:Yoc- absolute guideline figure 绝对准则数字
`Qv7aY absolute interest 绝对权益
/+P
4cHv]F absolute order of discharge 绝对破产解除令
=XJ
SE+ 7 absolute profit margin 绝对利润幅度
(}"r 5 absolute value 实值;绝对值
%]>c4"H absolutely vested interest 绝对既得权益
r`i<XGPJ% absorbed cost 已吸收成本;已分摊成本
,$mnD@) absorption 吸收;分摊;合并
t'_Hp}, absorption rate 吸收率;摊配率;分摊率
vd SV6p.d ACB Finance Limited 亚洲商业财务有限公司
u1ggLH!U acceptable form of reciprocity 合理的互惠条件
WDSkk"#TF acceptable rate 适当利率;适当汇率
4t|g G`QW7 acceptance agreement 承兑协议
Yp./3b VO acceptance for honour 参加承兑
R"Hhc(H acceptor 承兑人;接受人;受票人
D.j'n-yw acceptor for honour 参加承兑人
y^pk)`y8 accident insurance 意外保险
~LuZpV Accident Insurance Association of Hong Kong 香港意外保险公会
d[w 'j/{ accident insurance scheme 意外保险计划
nu}$wLM accident year basis 意外年度基准
<G{m= accommodation 通融;贷款
.Hl]xI$;+ accommodation bill 通融票据;空头票据
1SP)`Q accommodation party 汇票代发人
vO%n~l= account balance 帐户余额;帐户结余
e4y dn account book 帐簿
.rD@Q{e50 account collected in advance 预收款项
jB:$+k|~. account current book 往来帐簿
*&+e2itmp account of after-acquired property 事后取得的财产报告
5iz]3]}% account of defaulter 拖欠帐目
IBcCbNs! account payable 应付帐款
~{0:`)2FQ account payee only [A/C payee only] 只可转帐;存入收款人帐户
a:Y6yg%1> account receivable 应收帐款
\kvd;T#t6 account receivable report 应收帐款报表
rm;'/l8Y-E account statement 结单;帐单;会计财务报表
VThcG(
NF account title 帐户名称;会计科目
uo_Y"QiKEH accountant's report 会计师报告
L|qQZ= Accountant's Report Rules 会计师报告规则
w W1aG accounting and auditing procedure 会计与审计程序;会计与核数程序
gV):3mWC Accounting Arrangements 《会计安排》
:mXc|W3 accounting basis 会计基础
~_QZiuq& accounting by Official Receiver 破产管理署署长呈交的帐目
X_ne#ZPl Accounting Circular 《会计通告》
36*"oD=@ accounting class 会计类别
8t!(!<iF0 accounting date 记帐日期;会计结算日期
#gMMhB= accounting for money 款项核算
#Bg88!-4 Accounting Officer 会计主任
CuR\JKdRo accounting period 会计报告期;会计期
]IoJ(4f accounting policy 会计政策;会计方针
'+?AaR&p? accounting practice 会计惯例
?!U=S=8 accounting principle 会计准则
e ,/I}W accounting record 会计记录
u&/q7EBfP accounting report 会计报告
l{>fma]7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Uy5IvG;O+ Accounting Society of China 中国会计学会
=zDU!< U accounting statement 会计报表
@ JZ I accounting system 会计制度;会计系统
?FVX &{{V accounting transaction 会计事项;帐务交易
w>p0ldi accounting treatment 会计处理
@vss:'l accounting year 会计年度
\6-x~%xK accretion 增值;添加
}tF/ca:XPQ accrual 应计项目;应累算数目
-GD_xk accrual basis 应计制;权责发生制
"yCCei,hA? accrual basis accounting 应计制会计;权责发生制会计
NEa: accrue 应累算;应计
81eDN6
M\ accrued benefit 应累算利益
jA$g0> accrued charges 应计费用
s:7^R-"
accrued cumulative preference share dividend 应累算的累积优先股股息
QzPq^ accrued expenses 应累算费用
U[*VNJSp accrued interest payable 应付利息;应计未付利息
F^7qLvh accrued interest receivable 应收利息;应计未收利息
K~H)XJFF accrued right 累算权益
K:Wxx" accruing profit 应累算的利润
i6?,2\K accumulated fiscal reserve 累积财政储备
7*^-3Tt83 accumulated profit 累积利润;滚存溢利
Bq.@CxK accumulated reserve 累积储备
T1m"1Q accumulation of surplus income 累积收益盈余
QM2Y?."# acquired assets 既得资产
;n%SjQ'% acquisition 收购;购置;取得
8>x!n/z) acquisition cost 购置成本
'3 w=D
) acquisition expenses 购置费用
"^F#oo%L acquisition of 100% interest 收购全部股权
NeAkJG=< acquisition of control 取得控制权
svCD&~|K# acquisition of fixed assets 购置固定资产
9h>nP8 acquisition of shell “买壳”
XAW$"^p acquisition price 收购价
>G$8\&]j act of God 天灾
1uZ[Ewl] acting partner 执事合伙人
(MY#;v\AYE active market 买卖活跃的市场;交投畅旺的市场;旺市
n1m[7s.[& active partner 积极参与的合伙人
F B9PIsFS active trading 交投活跃
/vll*}} actual circulation 实际流通
1
0lvhzU actual cost 实际成本
DZ92;m actual expenditure 实际开支;实际支出
&)JQ6J_|\ actual income 实际入息;实际收入;实际收益
=.(yOUI actual market 现货市场
>A5R actual price 现货价;实际价格
%@#+Xpa+ actual profit 实际利润
^hzlR[ actual quotation 实盘;实际价位;实际报价
U`N|pPe:w actual year basis 按实际年度计算
AD#]PSB actuals 实货
V>ML-s9 actuarial investigation 精算调查
L^bt-QbhO actuarial principle 精算原则
7K,Quq.%+ actuarial report 精算师报告
:K>v
F`SM Actuarial Society of Hong Kong 香港精算学会
( NWT/yBx actuarial valuation 精算师估值
L`;p.L
Bs_ actuary 精算师
3XF.$=@ ad referendum agreement 暂定协议;有待覆核的协定
Tm(XM< ad valorem duty 从价税;按值征税
#no~g(!o ad valorem duty system 从价税制
M.$Li#So, ad valorem fee 从价费
g@wF2= ad valorem tariff 从价关税
?%%
'GX additional allowance 额外免税额
njeRzX additional amount for unexpired risk 未过期风险的额外款额
)b`Xc+{> additional assessable profit 补加应评税利润
+PgUbr[p additional assessment 补加评税
D9,609w additional commitment 额外承担
{*,~,iq additional commitment vote 额外承担拨款
"X0"=1R~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Oo|*q+{ additional dependent parent allowance 供养父母额外免税额
w
F6ywr additional provision 额外拨款
v,y nz'>) additional stamp duty 附加印花税
2+zE|I. additional tax 补加税罚款;补加税款
^!^6 | [ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
BZq_om6 adjudged bankrupt 被裁定破产
0T7(c- adjudicated bankrupt 裁定破产人
!Ob adjudication fee 裁定费;评定印花税额手续费;评估契据费
%a=K:" oU[ adjudication of bankruptcy 裁定破产;宣告破产
>}Qj|05G adjudication of insolvency 裁定无力偿还债务
Ec
IgX_\ adjusted actual 经调整的实数;调整后的实数
9pUvw_9MY adjusted current assets 经调整的流动资产;调整后的流动资产
fZ1v| adjusted figure 经调整的数字;调整后的数额
'{dduHo adjusted liabilities 经调整的负债;调整后的负债
%E#OUo[y/ adjusted loss 经调整的亏损;调整后的亏损
#<0Yx9Jh. 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
59mNb:< adjusted profit 经调整的利润;调整后的利润
K~ ,|~ adjusted surplus 经调整的盈余额;调整后的盈余额
)]WWx-Uf' adjusted value 经调整的价值;调整后的价值
5I/wP qR[ adjustment 调整;修订;理算〔保险〕
x2x)y08 adjustment centre 调剂中心
JYuI~<: adjustment lag 调整过程的时间差距;调整时差
E}AOtY5a adjustment mechanism 调整机制
VeiJ1=hc adjustment of loss 亏损调整
JLUG=x(dA adjustment process 调整过程;调整程序
Py7!_TX adjustment range 调整幅度
t\~lGG-p administered exchange rate 受管制汇率
i)9}+M5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;, P-2\V/ administration expenses 行政费用
arJ4^ d administration fee 手续费;行政费
:MeshzWK administration in bankruptcy 破产管理
D FDC'E administration order 遗产管理令
^,u0kMG5l administrator 管理人;遗产管理人
|T?wM/ administrator of the estate 遗产管理人
sq TBlP admission of debt 债项承认书
Ay)q %:qx admission of proof 接纳债权证明
D`p&`]k3v advance 放贷款项;垫付款项;预支款项;预付款项
^?PU:eS advance account 暂支帐目;预付款帐户
r@N 0%JZZ advance compensation 预付补偿金
!wiW#PR advance from shareholder 股东垫款
U
|I>CDp advance pending reimbursement 预支以待日后付还
SY\ UuZ advanced economy 先进经济体系
S<}2y 9F
advancement 预付;预付财产
].F7.
zi advances warrant 垫款令
@_"B0$,-i advancing 贷出
1=BDqSZ@9 adverse balance 逆差
Td#D\d\R adverse exchange 逆汇
V.zKjoky@ advertisement addressed to shareholders 在报章刊登的致股东通告
@sQ^6FK0G advice for collection 托收通知书
+Qy*s1fit advice of drawing 提款通知书;汇票通知书
~3byAL advice of payment 付款通知
<@i.~EL Advisory Committee [Securities and Futures Commission]
v{{Cj83S+ 谘询委员会〔证券及期货事务监察委员会〕
L%](C Advisory Committee on Diversification 经济多元化谘询委员会
kwxb~~S}h( affidavit 誓章;遗产申报誓章
dxqVZksg(9 affidavit of no receipt 述明无收款的誓章
@X`~r8& affiliate 联号;联营公司;附属公司
b3(pRg[Fp affiliated company 附属公司;联号;联营公司
BiGB<Jr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p@epl|IZp affordability 负担能力
50!/% African Development Bank [AfDB] 非洲开发银行
eduaG,+k7p after-acquired property 事后取得的财产
\#4??@+Xf after-hours dealing 市后交易
z_%G{H+:l after-tax profit 税后盈利;税后利润;税后溢利
we'<Y agency agreement 代理协议
D|-^}I4 agency expenses 代理机构的开支
x._IP,vRx^ agency fee 代理费
sYV7t*l Agency Law 《代理法》
[]HMUL]" agent 代理人;承销人
5.gM]si agent of company 公司代理人
(<sZ8n=AD agent's fee 代理人费;经纪费
l;i,V;@t aggregate 总计;总数;总体数字
!0ly1T 9 aggregate amount 总款额;总额
Y.I-hl1<r aggregate assets and liabilities 总体资产与负债
wMy$T<: aggregate at constant price 按固定价格计算的总体数字
m"Y;GzqQl aggregate demand 总需求
xml@]N*D#E aggregate gross position 总持仓量
49f- u aggregate limit 总限额
\s<7!NAE4 aggregate of salaries tax 合计薪俸税
:}d`$2Dz aggregate performance 总体表现;总体业绩
J ytY6HF aggregate supply 总体供应
.qVz rS aggregate surplus 总盈余
OJd!g/V aggregate total 整体总额
6BIP;, M= aggregate value 总值;合计价值
Xx{ho4qq aggregated basis 合计基准
wX}N=== aggregated net chargeable income 合计应课税入息实额
;\`~M aggregation 合并计算;合计;总和
Enee\!@v aggregation of incomes of husband and wife 夫妇入息合并计算
~;St,Fw<< aggregation of property 财产的总和
+EJwWDJ!% agio 差价;贴水
+|.}oL^}G 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》
!_GY\@} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4)D#kP 《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》
`(A6uakd Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=PHl|^ 《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》
{ zoUU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&tY3nr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;/i"W agreement for a settlement 授产协议
vQrce& agreement for assignment 转让协议
Ta #vD_QP agreement for sale 售卖协议;买卖协议
u#5/s 8 agreement for sale and purchase 买卖协议
FFXDt"i2 agreement for the payment of interest 支付利息协议
.0]4@' agreement for the repayment of money 还款协议
wUzQ`h2 agreement of reinsurance 再保险协议
"%~\kJ(G Agricultural Bank of China 中国农业银行
v +-f
pl& air passenger departure tax 飞机乘客离境税
kN uDoo]z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+3.Ik,Z}zq airport tax 机场税
N[4v6GS alcohol duty 酒精税
}HS:3Dt alienation 让与;让渡;转让
?]gZg[ alimony 生活费;赡养费
@C)O[&Sk All Ordinaries Index [AOI] 所有普通股指数
lhg3
}dW all risks 全险;综合险
g-'y_'%0G All Sales Record for Stock Market 《股票市场成交报告》
zx^]3} Allied Capital Resources Limited 新联财务有限公司
jB }O6u[% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&d`T~fl| allocation letter 拨款信件
0
eZfHW& allocation of fund 分配款项;预留款项
H"(:6
` allocation of profit 利润分配;溢利分配
K%LDOVE8e allocation warrant 拨款令
XfA3Ez,} allotment 分配;配股
zM6yUEg allotment notice 股份配售通知;配股通知
3_=~7B)
8 allotment of shares 股份分配
{ZFa
+ allowable 可获宽免;免税的
$,08y allowable business loss 可扣除的营业亏损
\V@SCA' allowable expenses 可扣税的支出
*Yv"lB8 allowance 免税额;津贴;备抵;准备金
2&91C[da0 allowance for debts 债项的免税额
$;un$ko6% allowance for depreciation by wear and tear 耗损折旧免税额
khT&[!J{> allowance for funeral expenses 殡殓费的免税额
,CW]d#P| allowance for inflation 为通货膨胀而预留的款项;通胀准备金
&_FNDJ>MCk allowance for repairs and outgoings 修葺及支出方面的免税额
\3K 6NA!L allowance to debtor 给债务人的津贴
U`q[5U" alteration of capital 资本更改
^B@4 w\t alternate trustee 候补受托人
zjgK78!< amalgamation 合并
gd<8RVA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
oTZ?x}Z1 ambit of charges 征税范围;收费范围
Sp)KtMV amended valuation 经修订的估值
SCeZt [
American Commodities Exchange 美国商品交易所
RAKQ+Y"nl American Express Bank Limited 美国运通银行
992;~lBu American Stock Exchange 美国证券交易所
aKs!*uo0H amortization 摊销
FtN1ZZ"<* amount due from banks 存放银行同业的款项
%sC,;^wla' amount due from banks abroad 存放海外银行同业的款项
bGRI^
[8#+ amount due from holding companies 控股公司欠款
TRz~rW
k amount due from local banks 存放本港银行同业的款项
ezTu1-m amount due to banks 银行同业的存款
S-Va_t$ amount due to banks abroad 海外银行同业的存款
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