A:
{1&,6kJF&9 A share A股;甲类股份
^?VT y5yp abatement of tax 减税;减扣免税额
X
OtS+p ABN AMRO Bank N.V. 荷兰银行
(%IstR|u: above-the-line expenditure 线上项目支出;经常预算支出
H.S|njn:r above-the-line receipt 线上项目收入;经常预算收入
]vyF&`phb ABSA Asia Limited 南非联合亚洲有限公司
"@|V.d@ absolute change 绝对数值变更
k
<Sa< absolute expenditure 实际开支
[eik<1=,~? absolute guideline figure 绝对准则数字
V1V4 <Zj absolute interest 绝对权益
w [x+2 absolute order of discharge 绝对破产解除令
Z]+Xh absolute profit margin 绝对利润幅度
8l,hP . absolute value 实值;绝对值
;+Kewi;< absolutely vested interest 绝对既得权益
BTQC1;;N absorbed cost 已吸收成本;已分摊成本
zi 14]FWo absorption 吸收;分摊;合并
uUB%I 8 absorption rate 吸收率;摊配率;分摊率
83(P_Y: ACB Finance Limited 亚洲商业财务有限公司
t`3T_t Y acceptable form of reciprocity 合理的互惠条件
qO'5*d;!d acceptable rate 适当利率;适当汇率
o|im acceptance agreement 承兑协议
o)
?1`7^BA acceptance for honour 参加承兑
@8d})X33 acceptor 承兑人;接受人;受票人
'(:J|DN acceptor for honour 参加承兑人
TZ]Gl4@ accident insurance 意外保险
! yUKNR Accident Insurance Association of Hong Kong 香港意外保险公会
Z- Ae'ym accident insurance scheme 意外保险计划
m1Z8SM+ accident year basis 意外年度基准
~
a&j4E accommodation 通融;贷款
bg. KkJMrR accommodation bill 通融票据;空头票据
{v'Fg accommodation party 汇票代发人
/[T8/7;_l account balance 帐户余额;帐户结余
TBp5xz` account book 帐簿
#gT^hl5/ account collected in advance 预收款项
%),O9*[9 account current book 往来帐簿
pjn%CR`; account of after-acquired property 事后取得的财产报告
Mo=-P2)>lt account of defaulter 拖欠帐目
srA~gzF account payable 应付帐款
!{0!G account payee only [A/C payee only] 只可转帐;存入收款人帐户
wZb@VG}% account receivable 应收帐款
a6#PZ!1 account receivable report 应收帐款报表
|*a>6y account statement 结单;帐单;会计财务报表
^%@.Vvz< account title 帐户名称;会计科目
?wY.B accountant's report 会计师报告
gJv^v`X Accountant's Report Rules 会计师报告规则
)ciHY6 accounting and auditing procedure 会计与审计程序;会计与核数程序
pLcng[ Accounting Arrangements 《会计安排》
_n gMC]-T accounting basis 会计基础
nuA!Jln_ accounting by Official Receiver 破产管理署署长呈交的帐目
J#WPXE+Ds Accounting Circular 《会计通告》
,i.P= o accounting class 会计类别
5!%/j,? accounting date 记帐日期;会计结算日期
#8|NZ6x, accounting for money 款项核算
eci\Q, Accounting Officer 会计主任
&Wk<F3qN accounting period 会计报告期;会计期
5X-(@GwN accounting policy 会计政策;会计方针
VlNzm accounting practice 会计惯例
Sw)ftC~d accounting principle 会计准则
03;(v% accounting record 会计记录
/LzNr0>2 accounting report 会计报告
b)@x@3"O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I@+<[n2 Accounting Society of China 中国会计学会
s3^SjZb accounting statement 会计报表
)G gx accounting system 会计制度;会计系统
gJ7puN accounting transaction 会计事项;帐务交易
L+CSF ] accounting treatment 会计处理
)HE yTHLtJ accounting year 会计年度
Pl6=._
accretion 增值;添加
]x\wP7x accrual 应计项目;应累算数目
d(XWt;K K accrual basis 应计制;权责发生制
96j2D8=w accrual basis accounting 应计制会计;权责发生制会计
,#haai( accrue 应累算;应计
V [>5 accrued benefit 应累算利益
RwKN accrued charges 应计费用
Q+dI,5YF accrued cumulative preference share dividend 应累算的累积优先股股息
R/|o?qTrj accrued expenses 应累算费用
`lzH:B accrued interest payable 应付利息;应计未付利息
`,"Jc<R7Z accrued interest receivable 应收利息;应计未收利息
56dl;Z) accrued right 累算权益
Z;:-8 HPDY accruing profit 应累算的利润
tDkqwF), accumulated fiscal reserve 累积财政储备
`#bcoK5 accumulated profit 累积利润;滚存溢利
WI3!?>d accumulated reserve 累积储备
)]R8
$S accumulation of surplus income 累积收益盈余
Y8(yOVy9 acquired assets 既得资产
39CPFgi<l* acquisition 收购;购置;取得
nU)f]4q{Ec acquisition cost 购置成本
~K`blW47 acquisition expenses 购置费用
ovO^uWz` acquisition of 100% interest 收购全部股权
V5MbWXgR acquisition of control 取得控制权
Hua8/:![+ acquisition of fixed assets 购置固定资产
h,g~J-x`| acquisition of shell “买壳”
\266N;JrN acquisition price 收购价
#>'0C6Xn
act of God 天灾
/-lmfpT acting partner 执事合伙人
\ZH=$c*W active market 买卖活跃的市场;交投畅旺的市场;旺市
v/dcb% active partner 积极参与的合伙人
}S4Fy3) active trading 交投活跃
c,^-nH'X> actual circulation 实际流通
F Te# @\I actual cost 实际成本
ZW"J]"A actual expenditure 实际开支;实际支出
$mlcaH actual income 实际入息;实际收入;实际收益
#'P&L>6
; actual market 现货市场
&s5*akG actual price 现货价;实际价格
Y*f<\z(4 actual profit 实际利润
LTHS&3%2 actual quotation 实盘;实际价位;实际报价
S;~_9i]upe actual year basis 按实际年度计算
F(r&:3!97 actuals 实货
C&gJP7 UF actuarial investigation 精算调查
XJ+sm^`vOf actuarial principle 精算原则
9q?gmAn. actuarial report 精算师报告
}$ der Actuarial Society of Hong Kong 香港精算学会
,D1QJPM actuarial valuation 精算师估值
|HLh?AcX actuary 精算师
C{-pVuhK+ ad referendum agreement 暂定协议;有待覆核的协定
1+'3{m \5T ad valorem duty 从价税;按值征税
8z&9 ad valorem duty system 从价税制
s0SB!-Vjm ad valorem fee 从价费
A6VkVJZx ad valorem tariff 从价关税
>e%Po,Fg$ additional allowance 额外免税额
<V{BRRx additional amount for unexpired risk 未过期风险的额外款额
QHK$ additional assessable profit 补加应评税利润
YeVhWPn@ additional assessment 补加评税
joq
;N]S additional commitment 额外承担
k?,g:[4! additional commitment vote 额外承担拨款
aU@z\sQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9w1)Mf} additional dependent parent allowance 供养父母额外免税额
_4+1c5Q! additional provision 额外拨款
,7aqrg additional stamp duty 附加印花税
_C?K;-v} additional tax 补加税罚款;补加税款
]@EjKgs Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
U,N4+F}FR adjudged bankrupt 被裁定破产
[}D)73h` adjudicated bankrupt 裁定破产人
eYFCf; adjudication fee 裁定费;评定印花税额手续费;评估契据费
&oBJY'1 adjudication of bankruptcy 裁定破产;宣告破产
vs+N{ V adjudication of insolvency 裁定无力偿还债务
W+vm!7wX0 adjusted actual 经调整的实数;调整后的实数
iBQf tq7 adjusted current assets 经调整的流动资产;调整后的流动资产
O1A*-G:X adjusted figure 经调整的数字;调整后的数额
i~4Kek6,I adjusted liabilities 经调整的负债;调整后的负债
S1."2AxO adjusted loss 经调整的亏损;调整后的亏损
s*;~CH-[ 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
UOyP6ej adjusted profit 经调整的利润;调整后的利润
U4gZW]F adjusted surplus 经调整的盈余额;调整后的盈余额
`#hy'S:e
adjusted value 经调整的价值;调整后的价值
2mRso.Ah adjustment 调整;修订;理算〔保险〕
B(~D*H2T[ adjustment centre 调剂中心
9I9)5`d|Jn adjustment lag 调整过程的时间差距;调整时差
.|K5b]na adjustment mechanism 调整机制
:}lE@Y,R adjustment of loss 亏损调整
q:(K^ adjustment process 调整过程;调整程序
|kn}iA@72p adjustment range 调整幅度
@0G}Q administered exchange rate 受管制汇率
O3Uu{'=0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D~<GVp5T administration expenses 行政费用
fN9hBC@ administration fee 手续费;行政费
^U1;5+2G+~ administration in bankruptcy 破产管理
shD$,!
k administration order 遗产管理令
|Z<adOg administrator 管理人;遗产管理人
*+G K?Ga administrator of the estate 遗产管理人
V}( "8L admission of debt 债项承认书
S9.jc@#.` admission of proof 接纳债权证明
7W*OyH^ advance 放贷款项;垫付款项;预支款项;预付款项
(L\tp>
E- advance account 暂支帐目;预付款帐户
D4G{= Y}G advance compensation 预付补偿金
$ 8s&=OW advance from shareholder 股东垫款
oq|K:<l advance pending reimbursement 预支以待日后付还
-Bc.<pFqp advanced economy 先进经济体系
*oF{ R^ advancement 预付;预付财产
V1+IqOXAIp advances warrant 垫款令
9wYbY* j advancing 贷出
=J:~AD# adverse balance 逆差
*ULXJZ% adverse exchange 逆汇
E'C[+iK6, advertisement addressed to shareholders 在报章刊登的致股东通告
wz ,woF| advice for collection 托收通知书
]2<g"zo0 advice of drawing 提款通知书;汇票通知书
~=71){4A advice of payment 付款通知
fRbVc Advisory Committee [Securities and Futures Commission]
TZ/u"' ZS 谘询委员会〔证券及期货事务监察委员会〕
"/q6E Advisory Committee on Diversification 经济多元化谘询委员会
wL{Qni3A affidavit 誓章;遗产申报誓章
BjShK+Y affidavit of no receipt 述明无收款的誓章
)_BteLo- affiliate 联号;联营公司;附属公司
?VJ Fp^Ra affiliated company 附属公司;联号;联营公司
)TLDNpH?J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uJ%ql5XDV affordability 负担能力
=Ij;I~ African Development Bank [AfDB] 非洲开发银行
Uc/%4Gx after-acquired property 事后取得的财产
d"V^^I)yx& after-hours dealing 市后交易
I;No++N0 after-tax profit 税后盈利;税后利润;税后溢利
3[c54S+(U agency agreement 代理协议
^Tl|v'
agency expenses 代理机构的开支
%T&kK2d; agency fee 代理费
MT3UJ6 ~P Agency Law 《代理法》
rC'97`!K agent 代理人;承销人
n9#@
e}r agent of company 公司代理人
;;2s{{(R agent's fee 代理人费;经纪费
<|{=O9 aggregate 总计;总数;总体数字
-1@kt<Es aggregate amount 总款额;总额
Mqna0"IYx* aggregate assets and liabilities 总体资产与负债
'rSM6j aggregate at constant price 按固定价格计算的总体数字
F:n7yey aggregate demand 总需求
3o1j l2n aggregate gross position 总持仓量
!$O +M# aggregate limit 总限额
5!wa\)wY aggregate of salaries tax 合计薪俸税
1PWDK1GI8 aggregate performance 总体表现;总体业绩
Z*k}I{0,- aggregate supply 总体供应
J~~WV<6 aggregate surplus 总盈余
Alrk3I3{ aggregate total 整体总额
zfS`@{;F`| aggregate value 总值;合计价值
*@D.=i> aggregated basis 合计基准
I!{5*~ 3 aggregated net chargeable income 合计应课税入息实额
f\Qi() aggregation 合并计算;合计;总和
Er{yQIi0L aggregation of incomes of husband and wife 夫妇入息合并计算
\KTX{qI"f aggregation of property 财产的总和
oR5 'g7? agio 差价;贴水
FN 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》
um[.r,++ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3t8VH`!mL{ 《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》
<FP&1Eg!| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0(]C$*~mk 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
z+;+c$X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
XXO
《香港政府和大韩民国政府关于相互促进和保护投资协定》
huO_ARwK' agreement for a settlement 授产协议
-(Yq$5Zc& agreement for assignment 转让协议
aC;OFINK agreement for sale 售卖协议;买卖协议
y3d`$'7H> agreement for sale and purchase 买卖协议
t1D6#JP(a agreement for the payment of interest 支付利息协议
@xmL?wz agreement for the repayment of money 还款协议
7%C6gU!r agreement of reinsurance 再保险协议
6L8wsz CW Agricultural Bank of China 中国农业银行
0DGXMO$; air passenger departure tax 飞机乘客离境税
T$SGf.- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UZqr6A(/H airport tax 机场税
y<kW2<? alcohol duty 酒精税
oh|Q&R alienation 让与;让渡;转让
'v?Z~"w= alimony 生活费;赡养费
tX)^$3A All Ordinaries Index [AOI] 所有普通股指数
>]FRHJo_ all risks 全险;综合险
Y\s@'UoVN All Sales Record for Stock Market 《股票市场成交报告》
<&B)i\j8=b Allied Capital Resources Limited 新联财务有限公司
G/b
$cO} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Uh{|@D allocation letter 拨款信件
@?TOg{: allocation of fund 分配款项;预留款项
{ymD.vf=9+ allocation of profit 利润分配;溢利分配
K;Fy&p^d allocation warrant 拨款令
L )kwMk allotment 分配;配股
:GK]"sNC allotment notice 股份配售通知;配股通知
G{)2f&< allotment of shares 股份分配
l1nrJm8 allowable 可获宽免;免税的
:W^
k3/t allowable business loss 可扣除的营业亏损
JT!-Q!O}O allowable expenses 可扣税的支出
Ww:,O48% allowance 免税额;津贴;备抵;准备金
Ju#
- >] allowance for debts 债项的免税额
Dz8)u:vRS allowance for depreciation by wear and tear 耗损折旧免税额
',~,hJ0 allowance for funeral expenses 殡殓费的免税额
I~|.Re9a allowance for inflation 为通货膨胀而预留的款项;通胀准备金
xzh`q allowance for repairs and outgoings 修葺及支出方面的免税额
ApR>b% allowance to debtor 给债务人的津贴
*{6{ZKM alteration of capital 资本更改
xO{yr[x"L alternate trustee 候补受托人
5*C#~gd&F amalgamation 合并
(*F/^4p!$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mSr(PIH{\ ambit of charges 征税范围;收费范围
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