A:
qA)OkR'm A share A股;甲类股份
P$)g=/td1 abatement of tax 减税;减扣免税额
6\4-I^=B ABN AMRO Bank N.V. 荷兰银行
0t <nH%N}^ above-the-line expenditure 线上项目支出;经常预算支出
*pKTJP above-the-line receipt 线上项目收入;经常预算收入
<L&EH@T ABSA Asia Limited 南非联合亚洲有限公司
OK[J
h absolute change 绝对数值变更
PVCoXOqh absolute expenditure 实际开支
zCx4DN` absolute guideline figure 绝对准则数字
[{x}# oRSE absolute interest 绝对权益
#z `W ,^C absolute order of discharge 绝对破产解除令
7{;it uqX absolute profit margin 绝对利润幅度
@YJI'Hf67 absolute value 实值;绝对值
n>M`wF> absolutely vested interest 绝对既得权益
}Z!D?( absorbed cost 已吸收成本;已分摊成本
22\!Z2@T/ absorption 吸收;分摊;合并
8t-GsjHb absorption rate 吸收率;摊配率;分摊率
)pnyVTKt ACB Finance Limited 亚洲商业财务有限公司
%Tm*^ acceptable form of reciprocity 合理的互惠条件
5(1:^:LGK acceptable rate 适当利率;适当汇率
{MUB4-@?F$ acceptance agreement 承兑协议
F@w; .e! acceptance for honour 参加承兑
zzqJeIS acceptor 承兑人;接受人;受票人
qL(Q1O! acceptor for honour 参加承兑人
T<AT&4 accident insurance 意外保险
hp\&g2_S0W Accident Insurance Association of Hong Kong 香港意外保险公会
KpLmpK1 accident insurance scheme 意外保险计划
Rj8%% G-pt accident year basis 意外年度基准
O7K.\ accommodation 通融;贷款
]MbPivM accommodation bill 通融票据;空头票据
E~'mxx~i accommodation party 汇票代发人
e[S`Dm"i)' account balance 帐户余额;帐户结余
:+rGBkw1m account book 帐簿
wp[Ug2;G account collected in advance 预收款项
pSZ2>^"; account current book 往来帐簿
>DqF>w.1 account of after-acquired property 事后取得的财产报告
G0cG%sIl account of defaulter 拖欠帐目
d0cL9&~qW account payable 应付帐款
E-e(K8R account payee only [A/C payee only] 只可转帐;存入收款人帐户
{K z,_bo account receivable 应收帐款
G#M)5'Q]U account receivable report 应收帐款报表
Jd2.j?P= account statement 结单;帐单;会计财务报表
~/
%Xm< account title 帐户名称;会计科目
JzHG5nmB accountant's report 会计师报告
e~'`x38 Accountant's Report Rules 会计师报告规则
U)S=JT~h accounting and auditing procedure 会计与审计程序;会计与核数程序
t^t% >9o Accounting Arrangements 《会计安排》
Ucj?$= accounting basis 会计基础
DL]tg[w{ accounting by Official Receiver 破产管理署署长呈交的帐目
5=dL` Accounting Circular 《会计通告》
B5e9'X^
[ accounting class 会计类别
v*;d accounting date 记帐日期;会计结算日期
C*9X;+S0J accounting for money 款项核算
FhE{khc# Accounting Officer 会计主任
iyskADS accounting period 会计报告期;会计期
f0<zK! accounting policy 会计政策;会计方针
jvT'N@ accounting practice 会计惯例
4#U}bN accounting principle 会计准则
{4"V)9o-1> accounting record 会计记录
,Z.sGv accounting report 会计报告
nK&]8" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8;PkuJR_] Accounting Society of China 中国会计学会
N<EVs.7 accounting statement 会计报表
4<s.|W` accounting system 会计制度;会计系统
X/!_>@`7? accounting transaction 会计事项;帐务交易
g 7oY 1; accounting treatment 会计处理
V+d_1]
l accounting year 会计年度
${Z0@G+ accretion 增值;添加
KKeMi@N accrual 应计项目;应累算数目
'CLZ7pV accrual basis 应计制;权责发生制
R>'
%}|v/ accrual basis accounting 应计制会计;权责发生制会计
Vej$|nF accrue 应累算;应计
:<%bAn accrued benefit 应累算利益
b@:OlZ~% accrued charges 应计费用
zF&VzNR2 accrued cumulative preference share dividend 应累算的累积优先股股息
{.Tx70kn accrued expenses 应累算费用
S0$^|/Sr accrued interest payable 应付利息;应计未付利息
6&3,fSP accrued interest receivable 应收利息;应计未收利息
HL)!p8UHJ accrued right 累算权益
=TB_|`5;j accruing profit 应累算的利润
4=PjS<Lu8 accumulated fiscal reserve 累积财政储备
M .#} accumulated profit 累积利润;滚存溢利
OLw]BJXYaE accumulated reserve 累积储备
.Po"qoGy accumulation of surplus income 累积收益盈余
jW/WG tz acquired assets 既得资产
Uqr>8|t? acquisition 收购;购置;取得
J0G@]H acquisition cost 购置成本
7 WJ\nK acquisition expenses 购置费用
)0{`}7X acquisition of 100% interest 收购全部股权
gesbt acquisition of control 取得控制权
wjarQog5Y acquisition of fixed assets 购置固定资产
tjdPia acquisition of shell “买壳”
X-pbSq~5 acquisition price 收购价
!oLn= act of God 天灾
\j8vf0c5b acting partner 执事合伙人
uo F.f$%" active market 买卖活跃的市场;交投畅旺的市场;旺市
+ikSa8)*i active partner 积极参与的合伙人
V>6klA}o active trading 交投活跃
rb?7i&- actual circulation 实际流通
F!z0N actual cost 实际成本
G5ATR<0m actual expenditure 实际开支;实际支出
d\z6Ob"t actual income 实际入息;实际收入;实际收益
5Rqdo\vE actual market 现货市场
6F\ 6,E actual price 现货价;实际价格
K;K0D@>]HR actual profit 实际利润
;?h[WIy actual quotation 实盘;实际价位;实际报价
xJq|,":gj actual year basis 按实际年度计算
Xfiwblg actuals 实货
RQ+, 7Ir actuarial investigation 精算调查
0Tj,TF actuarial principle 精算原则
}T5@P {3P3 actuarial report 精算师报告
72HA.!ry Actuarial Society of Hong Kong 香港精算学会
7Sdo*z actuarial valuation 精算师估值
{kpad(E actuary 精算师
n,I3\l9 ad referendum agreement 暂定协议;有待覆核的协定
%9-^,og ad valorem duty 从价税;按值征税
-cqE^qAdX ad valorem duty system 从价税制
NAYLlW}A ad valorem fee 从价费
Hv6h7- ad valorem tariff 从价关税
jIh1)*]054 additional allowance 额外免税额
$]7f1U_e additional amount for unexpired risk 未过期风险的额外款额
Tigw+2 additional assessable profit 补加应评税利润
WjD885Xo additional assessment 补加评税
ZL|aB886 additional commitment 额外承担
*-VRkS-G additional commitment vote 额外承担拨款
5es t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qxZIH additional dependent parent allowance 供养父母额外免税额
Ni~IY#
' additional provision 额外拨款
M/ S~"iD additional stamp duty 附加印花税
bY_'B5$.^2 additional tax 补加税罚款;补加税款
N0 {e7M Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
)O'LE&kQ| adjudged bankrupt 被裁定破产
<2U#U; adjudicated bankrupt 裁定破产人
96WzgHPWo adjudication fee 裁定费;评定印花税额手续费;评估契据费
x $uhkP adjudication of bankruptcy 裁定破产;宣告破产
17hoX4T adjudication of insolvency 裁定无力偿还债务
Ai/X*y:[? adjusted actual 经调整的实数;调整后的实数
C% -Tw]T$_ adjusted current assets 经调整的流动资产;调整后的流动资产
%=**cvVy adjusted figure 经调整的数字;调整后的数额
b.*LmSX# adjusted liabilities 经调整的负债;调整后的负债
+p 6Ty2rz adjusted loss 经调整的亏损;调整后的亏损
*g5bdQ:Av~ 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
9qx4F<
adjusted profit 经调整的利润;调整后的利润
}:8}i;#M adjusted surplus 经调整的盈余额;调整后的盈余额
]4aPn adjusted value 经调整的价值;调整后的价值
d4o
^+\ adjustment 调整;修订;理算〔保险〕
MQ,K%_m8 adjustment centre 调剂中心
@*%3+9`yq adjustment lag 调整过程的时间差距;调整时差
^h?fr` adjustment mechanism 调整机制
o30C\ adjustment of loss 亏损调整
"FHJ_$! adjustment process 调整过程;调整程序
{4_s:+v0 adjustment range 调整幅度
Vh-8pFt administered exchange rate 受管制汇率
[?K>s>it Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!}Xoqamm administration expenses 行政费用
APu$t$dmm administration fee 手续费;行政费
<]Td7-n administration in bankruptcy 破产管理
~5
6&!4 administration order 遗产管理令
3IYFvq~ administrator 管理人;遗产管理人
~z^?+MgZ2 administrator of the estate 遗产管理人
"Enb admission of debt 债项承认书
IfmQPs+f admission of proof 接纳债权证明
b1Vr>:sK47 advance 放贷款项;垫付款项;预支款项;预付款项
$RDlM advance account 暂支帐目;预付款帐户
"B'c;0@q advance compensation 预付补偿金
r<!hEWO>v advance from shareholder 股东垫款
;nSF\X(;{ advance pending reimbursement 预支以待日后付还
}
=OE.cf@ advanced economy 先进经济体系
[8T{=+k advancement 预付;预付财产
*}2L4] advances warrant 垫款令
Kq[4I[+R advancing 贷出
=p+n(C/ adverse balance 逆差
\'~
E%=Q adverse exchange 逆汇
*RkUF!)( advertisement addressed to shareholders 在报章刊登的致股东通告
8"%Es advice for collection 托收通知书
pU_3Z3CeE advice of drawing 提款通知书;汇票通知书
7y$\|WG?!r advice of payment 付款通知
hs7!S+[.$$ Advisory Committee [Securities and Futures Commission]
^PEw#.WG 谘询委员会〔证券及期货事务监察委员会〕
44KoOY_ Advisory Committee on Diversification 经济多元化谘询委员会
G*IP?c>= affidavit 誓章;遗产申报誓章
exq5Z c% affidavit of no receipt 述明无收款的誓章
6R45+<. affiliate 联号;联营公司;附属公司
{+9RJmZg affiliated company 附属公司;联号;联营公司
i~h@}0WR" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y#'hOSR2 affordability 负担能力
1AAyzAP9` African Development Bank [AfDB] 非洲开发银行
vM/*S
6[ after-acquired property 事后取得的财产
GK/Po51 after-hours dealing 市后交易
T-N>w;P after-tax profit 税后盈利;税后利润;税后溢利
u"h/ERCa agency agreement 代理协议
%:aXEjm@ agency expenses 代理机构的开支
0O"W0s"T# agency fee 代理费
X,Na4~JO( Agency Law 《代理法》
<>6j>w_| agent 代理人;承销人
>._d2.Q' agent of company 公司代理人
c'2/ C5 agent's fee 代理人费;经纪费
.D W>c}1 aggregate 总计;总数;总体数字
v@zi?D K aggregate amount 总款额;总额
?Ek)" l aggregate assets and liabilities 总体资产与负债
x*Z'i<;B aggregate at constant price 按固定价格计算的总体数字
%mC@} aggregate demand 总需求
JY aggregate gross position 总持仓量
`=Ip>7T& aggregate limit 总限额
tLu&3<% aggregate of salaries tax 合计薪俸税
f30J8n"k aggregate performance 总体表现;总体业绩
G[KjK$.Ts? aggregate supply 总体供应
=muQ7l:( aggregate surplus 总盈余
vh\i ^ aggregate total 整体总额
a/ Ac^!( aggregate value 总值;合计价值
R&|.Lvmc/ aggregated basis 合计基准
G|,&V0* aggregated net chargeable income 合计应课税入息实额
>W> rhxU aggregation 合并计算;合计;总和
uZ?P{E,K aggregation of incomes of husband and wife 夫妇入息合并计算
W_B=}lP@x aggregation of property 财产的总和
r~,y3L6ic agio 差价;贴水
AQZ<,TE0, 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》
jf3Zy:*K Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4|PWR_x 《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》
\dHqCQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t/[lA=0 )2 《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》
yv-R<c!' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ebze_: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+iC:/CJL agreement for a settlement 授产协议
}T[@G6# agreement for assignment 转让协议
kx&JY9( agreement for sale 售卖协议;买卖协议
ins(RWO agreement for sale and purchase 买卖协议
_%Z.Re agreement for the payment of interest 支付利息协议
9\ "\7S/Z agreement for the repayment of money 还款协议
]0D- g2!|A agreement of reinsurance 再保险协议
^t'mW;C$4 Agricultural Bank of China 中国农业银行
x;[ . ZzQ air passenger departure tax 飞机乘客离境税
vYRY?~8 C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
EA~xxKq airport tax 机场税
fAJyD`]Z alcohol duty 酒精税
+Q+O$-a< alienation 让与;让渡;转让
P8m0]T.&x alimony 生活费;赡养费
i\CA6I All Ordinaries Index [AOI] 所有普通股指数
wm@j(h4 all risks 全险;综合险
LtB5;ByeQ0 All Sales Record for Stock Market 《股票市场成交报告》
,g?ny<#o Allied Capital Resources Limited 新联财务有限公司
$^Xxn.B9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
})OS2F allocation letter 拨款信件
M!6Fnj allocation of fund 分配款项;预留款项
Q+1ot,R allocation of profit 利润分配;溢利分配
br=e+]C Y) allocation warrant 拨款令
=OK#5r[UV allotment 分配;配股
!EIH"`>! allotment notice 股份配售通知;配股通知
<~mqb=qA$ allotment of shares 股份分配
&m--} allowable 可获宽免;免税的
[6TI_U~ allowable business loss 可扣除的营业亏损
"\*)KH`C allowable expenses 可扣税的支出
|va@&;#wf allowance 免税额;津贴;备抵;准备金
)#AYb allowance for debts 债项的免税额
jN+`V)p allowance for depreciation by wear and tear 耗损折旧免税额
).kU7;0 allowance for funeral expenses 殡殓费的免税额
=\]gL%N-| allowance for inflation 为通货膨胀而预留的款项;通胀准备金
-=lm`X<: allowance for repairs and outgoings 修葺及支出方面的免税额
`&NFl'l1C allowance to debtor 给债务人的津贴
v.W! alteration of capital 资本更改
"5eD
>! alternate trustee 候补受托人
lB27Z} amalgamation 合并
=+X*$'<J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wA{)9. ambit of charges 征税范围;收费范围
6teu_FS amended valuation 经修订的估值
q tOuA American Commodities Exchange 美国商品交易所
6Y [&1c8 American Express Bank Limited 美国运通银行
DSs/D1mj&
American Stock Exchange 美国证券交易所
\zJ^XpC amortization 摊销
rX$-K\4W amount due from banks 存放银行同业的款项
AkW,Fp1e amount due from banks abroad 存放海外银行同业的款项
xd3mAf amount due from holding companies 控股公司欠款
F-@yH amount due from local banks 存放本港银行同业的款项
w8D8\`i!" amount due to banks 银行同业的存款
&K]|{1+ amount due to banks abroad 海外银行同业的存款
X:Y1g)|K amount due to holding companies 控股公司存款
`_vPElQXZ# amount due to local banks 本港银行同业的存款
Vc'p+e|( amount due to outport banks 外埠银行同业的存款
[%>*P~6nK amount for note issue 发行纸币的款额
{Q/@ Y.~< amount of bond 担保契据的款额
f@Mku0VT
amount of consideration 代价款额
CH+%q+I amount of contribution 供款数额
;2h"YU-b amount of indebtedness 负债款额
07^.Z[(pCt amount of principal of the loan 贷款本金额
Mxz
X@GBX amount of rates chargeable 应征差饷数额
"Io-%Su+ amount of share capital 股本额
(a!E3y5, amount of sums assured 承保款额
QPVr:+\B{ amount of variation 变动幅度
J>dj]1I amount of vote 拨款数额
z*nztvY@e amount payable 应付款额
|QzJHP @ amount receivable 应收款额
akw:3+` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\yymp70w analysis 分析
F-Z>WC{+ ancillary risk 附属风险
y%--/; annual account 周年帐目;周年帐目报表;年度决算;年结
@lB1t=
D annual accounting date 年结日期
Nt+UL/1] annual allowance 每年免税额;年积金;年度津贴;年津
R7Tl1!,h annual balance 年度余额
fo}@B&=4 annual disposable income 每年可动用收入
#O^zA`D annual estimates 周年预算
.f!'>_ annual fee 年费
FIn)O-< annual general meeting 周年大会
k'$7RjCu annual growth rate 年增率;每年增长率
PmId #2f annual long-term supplement 长期个案每年补助金
^umHuAAE annual pensionable emolument 可供计算退休金的年薪
\mN?5QCcE annual report 年报
d{!zJ+n Annual Report on the Consumer Price Index 《消费物价指数年报》
5NSXSR9c annual return 周年报表;周年申报表;每年报税表格
UL7%6v{'* Annual Return Rules 《周年报表规则》
]H:K$nmX annual review of consumer prices 每年消费物价回顾
@Ng q+uXm annual roll-forward basis 逐年延展方式
+&AU&2As annual salary 年薪
kGq<Zmy| annual statement 年度报表;年度决算表
t[%=[pJHW 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
YS"76FJ annuitant 年金受益人
n O}x,sG2' annuity 年金
x^F2Ywp% annuity contract 年金合约
nDC5/xB
annuity on human life 人寿年金
HSl$ U0 antecedent debt 先前的债项
uuhvd h= ante-dated cheque 倒填日期支票
N_!Zn"J anticipated expenditure 预期开支
9]8M {L anticipated net profit 预期纯利
WY~}sE anticipated revenue 预期收入
yC=vTzzp anti-inflation measure 反通货膨胀措施
7L:R&W6 anti-inflationary stance 反通货膨胀立场
qf]OSd apparent deficit 表面赤字
Q^V`%+ apparent financial solvency 表面偿债能力
VA'< apparent partner 表面合伙人
48%a${Nvvj application for personal assessment 个人入息课税申请书
~pSD| WX application of fund 资金应用
Tf[-8H< application to release as liquidator and to destruct the books of accounts and documents
.Lu=16 申请免除清盘人职务及毁灭帐簿与文件
S+OI?QS appointed actuary 委任精算师
zck |jhJ6 appointed auditor 委任核数师;委任审计师
u&I~%s appointed trustee 委任的受托人
~KfjT
p# appointer 委任人
vrW9<{ apportioned pro rata 按比例分摊
s_h< apportionment 分配;分摊
.}y
Lz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y.*lO apportionment formula 分摊方程式
E[Io8|QA apportionment of estate duty 遗产税的分摊
\&qVr1| appraisal 估价;评估
0_y%Qj^e appreciable growth 可观增长
c!\y\r appreciable impact 显着影响
s3kEux^ appreciable increase 可观增长
$ .Z2Rdlv( appreciation 增值;升值
;<X3AhF appreciation against other currencies 相对其他货币升值
ujWHO$uz! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q6W)rJ[| appreciation tax 增值税
`oz7Q(` appropriation 拨款;拨用;拨付
FW.dHvNX appropriation account 拨款帐目
QBn>@jq Appropriation Bill 拨款法案
o%9>elOju appropriation-in-aid system 补助拨款办法
?RzT0HRd approved assets 核准资产
]D-48o0 approved basket stock 认可一篮子证券
E;d 5$ approved budget 核准预算
\+~4t approved charitable donation 认可慈善捐款
I2DmM"-| approved charitable institution 认可慈善机构
TgB;R5 approved currency 核准货币;认可货币
n)7icSc approved estimates 核准预算
d,+n,;6Cf approved estimates of expenditure 核准开支预算
\mu9ikZ< approved overseas insurer 核准海外保险人
hCvn(f approved overseas trust company 核准海外信托公司
9f6TFdUi"y approved pooled investment fund 核准汇集投资基金
_~(Xd@c( approved provident fund scheme 认可公积金计划
@YB\PVhW approved provision 核准拨款
+?:V\niQI approved redeemable share 核准可赎回股份
l>(G3lIw approved regional stock 认可地区性证券
B;~agr approved retirement scheme 认可退休金计划
D5m\u$~V approved subordinated loan 核准附属贷款
td&l T(7 arbitrage 套戥;套汇;套利
'> Q$5R1 arbitrageur 套戥者;套汇者
.>'Z9.Xnk arbitrary amount 临时款项
dJ^`9W arrangement 措施;安排;协定
;2|H6IN" arrears 欠款
.am*d|&+G arrears of pay 欠付薪酬
,h._iO)I^ arrears of revenue 逾期未收税款;逾期未收的帐项
*n'xS L articles of association 组织章程;组织细则;组织章程细则
qi2dTB Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Q8q_w2s, ascertainment of profit 确定利润
zNf5OItx "Asia Clear" “亚洲结算系统”
*]6dV' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^e,RM_. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
s-V$N Asian Development Fund [ADF] 亚洲发展基金
lpUtNy Asian dollar bond 亚洲美元债券
;LE
@Ezx Asian dollar market 亚洲美元市场
3T/j5m}+! Asian dollar rate 亚洲美元利率
i=oa"^c4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`C?OAR44 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\pGO}{3e* asked price 沽盘;喊价;索价;卖方报价
uCfp+ assessable income 应评税入息
;/T-rVND assessable loss 应评税亏损
,-Nk-g assessable profit 应评税利润
AyO|9!F@A assessable value 应评税值
_[o^23Hj assessed profit 估定利润
Ig KAD#2a assessed value 经评估价值
h,'+w assessment 评税;评定;估价;评税单
@EZONKT assessment number 评税编号;估价编号
CM1a<bV< assessment of additional tax 补加税评税
J"%}t\Q assessment of performance 业绩评估;实绩评价
'e64%t Assessor 评税主任
~(/HgFLLu asset price bubbles 资产价格泡沫
Ds_
"m, asset-backed securities 具资产保证的证券
tlgvBRH> assets accretion 资产增值
"'B%.a#k assets and liabilities 资产与负债
Sg>0P*K@ assets betterment statement 资产递增表;资产改进表
kG$8E assets lending 实物放款;有抵押贷款
=+S3S{\CK assets of the company passing on the death 死者去世时转移的公司资产
.boizW1+ assets pledged as security for liabilities 用作负债抵押的资产
o~&!M_ED assets portfolio 资产投资组合
3&fFIab9 assets price 资产价格
/*^|5>-`i1 assets quality 资产质素
)N6[rw<