A:
o#w6]Fmc A share A股;甲类股份
x\t>|DB abatement of tax 减税;减扣免税额
e2Xx7*vS ABN AMRO Bank N.V. 荷兰银行
r+
vtKb above-the-line expenditure 线上项目支出;经常预算支出
O|av(F9 above-the-line receipt 线上项目收入;经常预算收入
<!=TxV>}A ABSA Asia Limited 南非联合亚洲有限公司
U>X06T absolute change 绝对数值变更
<2,@rYe/ absolute expenditure 实际开支
Fbk<qQH absolute guideline figure 绝对准则数字
mflI> J=g absolute interest 绝对权益
`DJIY_{-2 absolute order of discharge 绝对破产解除令
hW/*]7AM^ absolute profit margin 绝对利润幅度
Gt- -7S absolute value 实值;绝对值
4(Y5n? / absolutely vested interest 绝对既得权益
]kKf4SJZFU absorbed cost 已吸收成本;已分摊成本
+Cau/sPXL absorption 吸收;分摊;合并
0&EX-DbV absorption rate 吸收率;摊配率;分摊率
n>iPAD ACB Finance Limited 亚洲商业财务有限公司
{4:En; acceptable form of reciprocity 合理的互惠条件
y@hdN=- acceptable rate 适当利率;适当汇率
A7:
o q7b acceptance agreement 承兑协议
*~fN^{B'! acceptance for honour 参加承兑
z<@$$Z=0UF acceptor 承兑人;接受人;受票人
i*2z7M Y
acceptor for honour 参加承兑人
WgY\m& accident insurance 意外保险
-3KB:K< Accident Insurance Association of Hong Kong 香港意外保险公会
rhL<JTS accident insurance scheme 意外保险计划
R HF;AX n accident year basis 意外年度基准
\ iP[iE= accommodation 通融;贷款
zBc7bbK accommodation bill 通融票据;空头票据
hvpn=0@M accommodation party 汇票代发人
%/'[GC'y! account balance 帐户余额;帐户结余
faJ5f. account book 帐簿
8V4Qyi|@F account collected in advance 预收款项
hefV0)4K account current book 往来帐簿
{CGk5` g~ account of after-acquired property 事后取得的财产报告
KY_qK)H account of defaulter 拖欠帐目
%%-kUe account payable 应付帐款
&[3!Lk`.0 account payee only [A/C payee only] 只可转帐;存入收款人帐户
g%\e80~1 ( account receivable 应收帐款
8#oF7eE account receivable report 应收帐款报表
4NEk#n account statement 结单;帐单;会计财务报表
t+h"YiT account title 帐户名称;会计科目
sI^1c$sBN accountant's report 会计师报告
r2xlcSn% Accountant's Report Rules 会计师报告规则
]|732Z accounting and auditing procedure 会计与审计程序;会计与核数程序
`|PxEif+J Accounting Arrangements 《会计安排》
`zep`j&8^ accounting basis 会计基础
3K#e]zoI accounting by Official Receiver 破产管理署署长呈交的帐目
&1Az`[zKGW Accounting Circular 《会计通告》
cBm3|@7 accounting class 会计类别
N Z.aI{ accounting date 记帐日期;会计结算日期
f0hi70\(X accounting for money 款项核算
} g
Accounting Officer 会计主任
0 TS:o/{(a accounting period 会计报告期;会计期
t@4vEKw?.X accounting policy 会计政策;会计方针
xt`znNN accounting practice 会计惯例
`rs1!ZJ, accounting principle 会计准则
[ PQG]" accounting record 会计记录
r@n% accounting report 会计报告
b,K1EEJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
16aa IK Accounting Society of China 中国会计学会
1}'Jbj"/ accounting statement 会计报表
2.:b accounting system 会计制度;会计系统
S[ 2`7'XV accounting transaction 会计事项;帐务交易
2C-RoZ~ accounting treatment 会计处理
gr-%9=Uq accounting year 会计年度
PH=wPft accretion 增值;添加
t8^*s<O accrual 应计项目;应累算数目
v=W%|iZ accrual basis 应计制;权责发生制
(8>k_ accrual basis accounting 应计制会计;权责发生制会计
WK<pZ *x accrue 应累算;应计
4H " *.l accrued benefit 应累算利益
wYF)G;[wM accrued charges 应计费用
Gge"`AT accrued cumulative preference share dividend 应累算的累积优先股股息
_p~
`nQ=7 accrued expenses 应累算费用
,
D&FCs%v accrued interest payable 应付利息;应计未付利息
Z`:V~8=l accrued interest receivable 应收利息;应计未收利息
1-b,X]i accrued right 累算权益
{`}RYfZ accruing profit 应累算的利润
?s_q|d_ accumulated fiscal reserve 累积财政储备
MQ,2v.
vZ. accumulated profit 累积利润;滚存溢利
>%W"u`Q accumulated reserve 累积储备
m\k$L7O accumulation of surplus income 累积收益盈余
>4ALF[oH1J acquired assets 既得资产
"w7:{E5e acquisition 收购;购置;取得
'<@ PgO~ acquisition cost 购置成本
8>epKFEg acquisition expenses 购置费用
$4eogI7N>w acquisition of 100% interest 收购全部股权
(d~'H{q acquisition of control 取得控制权
Cf10 ud acquisition of fixed assets 购置固定资产
&2Y>yFB
, acquisition of shell “买壳”
~E`l4'g? acquisition price 收购价
5\a5^FK~ act of God 天灾
<vj&e(D^ acting partner 执事合伙人
MW&;{m?2( active market 买卖活跃的市场;交投畅旺的市场;旺市
HAU8H'h active partner 积极参与的合伙人
QX8N p{g- active trading 交投活跃
Oi{jzP actual circulation 实际流通
F4:ssy^ actual cost 实际成本
jy1*E3vQ actual expenditure 实际开支;实际支出
b.t]p actual income 实际入息;实际收入;实际收益
?^6RFbke+ actual market 现货市场
4f/8APA actual price 现货价;实际价格
7zNyH(. actual profit 实际利润
apYf,"|9 actual quotation 实盘;实际价位;实际报价
?HBc7$nW actual year basis 按实际年度计算
au#IA actuals 实货
'DKP-R" actuarial investigation 精算调查
AAs&wYp8Yh actuarial principle 精算原则
:|d3BuY actuarial report 精算师报告
muY4:F.C( Actuarial Society of Hong Kong 香港精算学会
Dui<$jl0b actuarial valuation 精算师估值
ho0T$hB actuary 精算师
@F=4B0= ad referendum agreement 暂定协议;有待覆核的协定
UyvFR@ ad valorem duty 从价税;按值征税
w1.KRe{M ad valorem duty system 从价税制
"V^(i%E; ad valorem fee 从价费
z:acrQwJ?1 ad valorem tariff 从价关税
0Uybh.dC additional allowance 额外免税额
Yr0%ZYfN additional amount for unexpired risk 未过期风险的额外款额
p;C`n)7P7 additional assessable profit 补加应评税利润
Dn9Ta}miTO additional assessment 补加评税
o05) I2 additional commitment 额外承担
Dzp9BRS
2f additional commitment vote 额外承担拨款
>
^D10Nf* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=b6Q2s,i additional dependent parent allowance 供养父母额外免税额
=>ignoeI additional provision 额外拨款
xr o additional stamp duty 附加印花税
2!l)%F` additional tax 补加税罚款;补加税款
F9Mv$g79 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
]ul]L
R%. adjudged bankrupt 被裁定破产
|>d56 adjudicated bankrupt 裁定破产人
+A/n<VH adjudication fee 裁定费;评定印花税额手续费;评估契据费
8Kv=Zp,?` adjudication of bankruptcy 裁定破产;宣告破产
z}kD:A)a adjudication of insolvency 裁定无力偿还债务
cn Q(
G$kh adjusted actual 经调整的实数;调整后的实数
@y)fR.!)1$ adjusted current assets 经调整的流动资产;调整后的流动资产
F2lTDuk>C adjusted figure 经调整的数字;调整后的数额
:Oy9`vv adjusted liabilities 经调整的负债;调整后的负债
v vOG]2z adjusted loss 经调整的亏损;调整后的亏损
Ey 4GyAl 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
D4[t@*m>7 adjusted profit 经调整的利润;调整后的利润
8 \%*4L' adjusted surplus 经调整的盈余额;调整后的盈余额
MdCEp1Z adjusted value 经调整的价值;调整后的价值
:+en8^r% adjustment 调整;修订;理算〔保险〕
#_|6yo} adjustment centre 调剂中心
bT0CQ_g21 adjustment lag 调整过程的时间差距;调整时差
h_fA adjustment mechanism 调整机制
=Cu! adjustment of loss 亏损调整
D/Bb)]9I adjustment process 调整过程;调整程序
#6@7XC adjustment range 调整幅度
>e'6RZRLA administered exchange rate 受管制汇率
l2._Z
Py Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mD=x3d administration expenses 行政费用
4IIe1
.{ administration fee 手续费;行政费
abx/h#_q administration in bankruptcy 破产管理
m)g:@^$ administration order 遗产管理令
a%V6RyT4qW administrator 管理人;遗产管理人
m.Yj{u8zX administrator of the estate 遗产管理人
[3}m|W< admission of debt 债项承认书
0LeR#l:I admission of proof 接纳债权证明
M qFuZg advance 放贷款项;垫付款项;预支款项;预付款项
p^<*v8,~7 advance account 暂支帐目;预付款帐户
[y&yy|*\ advance compensation 预付补偿金
{OH"d advance from shareholder 股东垫款
j/ow8Jmc* advance pending reimbursement 预支以待日后付还
1 cvoI advanced economy 先进经济体系
r[ni{& advancement 预付;预付财产
&,JrhMr\ advances warrant 垫款令
$!H;,Jxv advancing 贷出
\u9l4 adverse balance 逆差
:G!i]1x< adverse exchange 逆汇
PuYAoKG advertisement addressed to shareholders 在报章刊登的致股东通告
l`>|XUf6 advice for collection 托收通知书
At3> advice of drawing 提款通知书;汇票通知书
I($0&Y\De advice of payment 付款通知
z.P<)[LUc Advisory Committee [Securities and Futures Commission]
`bY>f_5+ 谘询委员会〔证券及期货事务监察委员会〕
62)Qr
Advisory Committee on Diversification 经济多元化谘询委员会
"tdF#>x affidavit 誓章;遗产申报誓章
pL2P
. affidavit of no receipt 述明无收款的誓章
~XU%_Hz affiliate 联号;联营公司;附属公司
5e1;m6 affiliated company 附属公司;联号;联营公司
!p
#m?|Km affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B6UTooj affordability 负担能力
2PZ#w(An& African Development Bank [AfDB] 非洲开发银行
'vCl@x$ after-acquired property 事后取得的财产
= j)5kY` after-hours dealing 市后交易
[/E|n[Bx after-tax profit 税后盈利;税后利润;税后溢利
>L4q>S^v agency agreement 代理协议
5y^I~"_i agency expenses 代理机构的开支
[A\DuJx agency fee 代理费
&"lSq2 Agency Law 《代理法》
kZ5;Fe\* agent 代理人;承销人
<<WqL?8W agent of company 公司代理人
^-nL!>FYY agent's fee 代理人费;经纪费
c`,'[Q5(O aggregate 总计;总数;总体数字
U-+o6XX aggregate amount 总款额;总额
W=G8l% aggregate assets and liabilities 总体资产与负债
%/; *Ewwb aggregate at constant price 按固定价格计算的总体数字
qL2!\zt>g aggregate demand 总需求
<Fo~|Nh| aggregate gross position 总持仓量
7up~8e$ _ aggregate limit 总限额
n Nu~)X aggregate of salaries tax 合计薪俸税
{gT4Oq__ aggregate performance 总体表现;总体业绩
BcXPgM!Xqz aggregate supply 总体供应
= q\TWz aggregate surplus 总盈余
yjE$o?A aggregate total 整体总额
}vK8P r% aggregate value 总值;合计价值
>dK# tsp aggregated basis 合计基准
w 3kX!%a: aggregated net chargeable income 合计应课税入息实额
F%< ZEVm aggregation 合并计算;合计;总和
CXiDe)|<E aggregation of incomes of husband and wife 夫妇入息合并计算
RoFoEp aggregation of property 财产的总和
@6"+x agio 差价;贴水
7?@ -|{ 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》
1`Z:/]hl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L/ g8@G
; 《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》
e+~@"^| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
imc1rY!~' 《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》
LK|1[y^h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%w#z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PiIP%$72O agreement for a settlement 授产协议
y$8S+N?> agreement for assignment 转让协议
}v xRjO, agreement for sale 售卖协议;买卖协议
@rP#ktz] agreement for sale and purchase 买卖协议
y9Pw'4R agreement for the payment of interest 支付利息协议
+[Izz~_p agreement for the repayment of money 还款协议
H0\', X agreement of reinsurance 再保险协议
K%.t%)A_3 Agricultural Bank of China 中国农业银行
^U9b)KA air passenger departure tax 飞机乘客离境税
9\Md.> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y41b8.|P+ airport tax 机场税
OUhlQq\ alcohol duty 酒精税
,`!>.E. alienation 让与;让渡;转让
0nPg`@e . alimony 生活费;赡养费
.npD<* All Ordinaries Index [AOI] 所有普通股指数
]tNB^ all risks 全险;综合险
1RauI0d* All Sales Record for Stock Market 《股票市场成交报告》
p
~pl| Allied Capital Resources Limited 新联财务有限公司
A;TNR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*JOp)e0b allocation letter 拨款信件
_ 'K6S allocation of fund 分配款项;预留款项
p^C$(}Yh allocation of profit 利润分配;溢利分配
t(99m=9> allocation warrant 拨款令
Jq:Wt+a allotment 分配;配股
]P2Wa
allotment notice 股份配售通知;配股通知
)`#SMLMy~ allotment of shares 股份分配
VVe^s|~Z allowable 可获宽免;免税的
WM0-F@_ allowable business loss 可扣除的营业亏损
fskc'%x allowable expenses 可扣税的支出
UW Px|]RC allowance 免税额;津贴;备抵;准备金
m0*_ allowance for debts 债项的免税额
{>d\ allowance for depreciation by wear and tear 耗损折旧免税额
CN6b982& allowance for funeral expenses 殡殓费的免税额
b2^O$l allowance for inflation 为通货膨胀而预留的款项;通胀准备金
;y;UgwAM allowance for repairs and outgoings 修葺及支出方面的免税额
7WHq'R{@ allowance to debtor 给债务人的津贴
L4<=,}KS alteration of capital 资本更改
0KN'\KE alternate trustee 候补受托人
${tBu#$-d amalgamation 合并
dW%;Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Nkx W*w%}l ambit of charges 征税范围;收费范围
C}71SlN'M amended valuation 经修订的估值
in>?kbaG+ American Commodities Exchange 美国商品交易所
(/|f6_9! American Express Bank Limited 美国运通银行
} DjbVYH American Stock Exchange 美国证券交易所
&ZJ$V amortization 摊销
~V/?/J$ amount due from banks 存放银行同业的款项
!Xzy: amount due from banks abroad 存放海外银行同业的款项
85{@&T amount due from holding companies 控股公司欠款
mW#p&{ amount due from local banks 存放本港银行同业的款项
~Dj_N$_+9 amount due to banks 银行同业的存款
?dvcmXR amount due to banks abroad 海外银行同业的存款
m$bNQ7 amount due to holding companies 控股公司存款
(o8?j^ -v amount due to local banks 本港银行同业的存款
Y~
Nt9L amount due to outport banks 外埠银行同业的存款
%)L|7v< amount for note issue 发行纸币的款额
{ pu .l4nk amount of bond 担保契据的款额
b$}@0 amount of consideration 代价款额
6S?*z
`v amount of contribution 供款数额
(oB9$Zz!t amount of indebtedness 负债款额
mg
*kB:p amount of principal of the loan 贷款本金额
#.<(/D+ amount of rates chargeable 应征差饷数额
AeEF/* amount of share capital 股本额
bAL!l\&2 amount of sums assured 承保款额
M!iYj+nrP amount of variation 变动幅度
(ChL$!x amount of vote 拨款数额
=mh)b]].4\ amount payable 应付款额
6}q# c amount receivable 应收款额
$1myf Z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I< Rai" analysis 分析
bdr!|WZ ancillary risk 附属风险
y_Nn%(j annual account 周年帐目;周年帐目报表;年度决算;年结
+WSM<