A:
;
zv nDo x A share A股;甲类股份
>bZ# abatement of tax 减税;减扣免税额
OK)0no=OAK ABN AMRO Bank N.V. 荷兰银行
f.f4<_v'h above-the-line expenditure 线上项目支出;经常预算支出
(mD]}{> above-the-line receipt 线上项目收入;经常预算收入
6=g7|} ABSA Asia Limited 南非联合亚洲有限公司
9<M$jx) absolute change 绝对数值变更
IRU2/Y cg absolute expenditure 实际开支
19rUvgC{M absolute guideline figure 绝对准则数字
Ue8D:CM absolute interest 绝对权益
r{TNPa6! absolute order of discharge 绝对破产解除令
Orb(xLChJ absolute profit margin 绝对利润幅度
:RQ[(zD] absolute value 实值;绝对值
<R(2 9QN absolutely vested interest 绝对既得权益
\'EWur" absorbed cost 已吸收成本;已分摊成本
-Q@d absorption 吸收;分摊;合并
:3t])mL# absorption rate 吸收率;摊配率;分摊率
j41:]6 ACB Finance Limited 亚洲商业财务有限公司
"EHc&,B` acceptable form of reciprocity 合理的互惠条件
>YfOR%mS4 acceptable rate 适当利率;适当汇率
KCT8Q!\ acceptance agreement 承兑协议
IYO,/ kbf acceptance for honour 参加承兑
L%0lX$2&\ acceptor 承兑人;接受人;受票人
<S}qcjG acceptor for honour 参加承兑人
bS'r} accident insurance 意外保险
.'a |St Accident Insurance Association of Hong Kong 香港意外保险公会
0/6&2 accident insurance scheme 意外保险计划
(=/F=,w
accident year basis 意外年度基准
ul?BKV+3E accommodation 通融;贷款
|gVO Iq accommodation bill 通融票据;空头票据
[5VUcXGt*\ accommodation party 汇票代发人
PsgzDhRv account balance 帐户余额;帐户结余
~ YK<T+ account book 帐簿
$Y`aS^IW account collected in advance 预收款项
*Vl
=PNn- account current book 往来帐簿
duS #&w account of after-acquired property 事后取得的财产报告
r+\z0_'
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^ ?=K) account payable 应付帐款
' XF`&3i account payee only [A/C payee only] 只可转帐;存入收款人帐户
*[H+8/n_ account receivable 应收帐款
XOCau.# account receivable report 应收帐款报表
ay_D.gxz account statement 结单;帐单;会计财务报表
h Nle;&*F account title 帐户名称;会计科目
JB+pFBeY accountant's report 会计师报告
9NP l]iA) Accountant's Report Rules 会计师报告规则
Tv$7aVi! accounting and auditing procedure 会计与审计程序;会计与核数程序
'oz={; Accounting Arrangements 《会计安排》
YfPo"uxx accounting basis 会计基础
IR
LPUP accounting by Official Receiver 破产管理署署长呈交的帐目
E(tBN]W. Accounting Circular 《会计通告》
)sf~l6 accounting class 会计类别
#%9]Lq accounting date 记帐日期;会计结算日期
'-IT@} accounting for money 款项核算
r?!xL\C\ Accounting Officer 会计主任
J,O@T)S@ accounting period 会计报告期;会计期
j/<y accounting policy 会计政策;会计方针
J31M:< accounting practice 会计惯例
tA-B3 ] accounting principle 会计准则
#Qr4Ke$g[l accounting record 会计记录
JP4Moq~r accounting report 会计报告
XijLS7Aw| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V]]qu:Mh8 Accounting Society of China 中国会计学会
|T_Pz&- accounting statement 会计报表
@vYmkF` accounting system 会计制度;会计系统
'pY;]^M accounting transaction 会计事项;帐务交易
O ->eg accounting treatment 会计处理
M0SH-0T;Z accounting year 会计年度
_vdxxhJ=P3 accretion 增值;添加
-o_TC accrual 应计项目;应累算数目
o#xg:m_py accrual basis 应计制;权责发生制
HF: T]n, accrual basis accounting 应计制会计;权责发生制会计
nb_^3K]r accrue 应累算;应计
Sx)Il~ x accrued benefit 应累算利益
kI3zYD^: accrued charges 应计费用
Tr0V6TS7 accrued cumulative preference share dividend 应累算的累积优先股股息
66<\i ltUQ accrued expenses 应累算费用
g/,Bx!'8p accrued interest payable 应付利息;应计未付利息
50ew/fZj| accrued interest receivable 应收利息;应计未收利息
em[F| accrued right 累算权益
1[BvHOI2 accruing profit 应累算的利润
3DAGW"F accumulated fiscal reserve 累积财政储备
.crM!{<Y accumulated profit 累积利润;滚存溢利
2A}u qaF accumulated reserve 累积储备
AaYrVf 9! accumulation of surplus income 累积收益盈余
fq'Xy9L acquired assets 既得资产
lo UwRz acquisition 收购;购置;取得
6b]d| acquisition cost 购置成本
(kQ.tsl acquisition expenses 购置费用
W)!{U(X acquisition of 100% interest 收购全部股权
%s2"W~ acquisition of control 取得控制权
;Uqx&5P} acquisition of fixed assets 购置固定资产
"qTC(F9N$. acquisition of shell “买壳”
Q 95 acquisition price 收购价
P%`R7yk act of God 天灾
\678Nx acting partner 执事合伙人
e( o/we{ active market 买卖活跃的市场;交投畅旺的市场;旺市
R96o8#7Uv active partner 积极参与的合伙人
IR
dz(~CP active trading 交投活跃
z8(R.TB actual circulation 实际流通
y)/$ge_U actual cost 实际成本
};m7FO actual expenditure 实际开支;实际支出
!""!sFx)R actual income 实际入息;实际收入;实际收益
zt)PZff/YQ actual market 现货市场
3y=<w|4F actual price 现货价;实际价格
Q^Z<RA(C actual profit 实际利润
c =N]!
,MO actual quotation 实盘;实际价位;实际报价
)fMX!#KP actual year basis 按实际年度计算
\U*-w:+@ actuals 实货
`Kc %S^C' actuarial investigation 精算调查
Pkx(M E actuarial principle 精算原则
UW/3{2 actuarial report 精算师报告
HS`bto0* Actuarial Society of Hong Kong 香港精算学会
oiv2rOFu actuarial valuation 精算师估值
%wjB)Mae actuary 精算师
(L0hS' ad referendum agreement 暂定协议;有待覆核的协定
_%Jl&0%q ad valorem duty 从价税;按值征税
UI<PNQvo9 ad valorem duty system 从价税制
nE,gQHw ad valorem fee 从价费
6Sb'Otw. ad valorem tariff 从价关税
Ef`5fgp?
S additional allowance 额外免税额
sK 1m9 additional amount for unexpired risk 未过期风险的额外款额
[B~zoB( additional assessable profit 补加应评税利润
L.0} UXd additional assessment 补加评税
:Q
r7:$S^ additional commitment 额外承担
P"=UI$HN additional commitment vote 额外承担拨款
bN4&\d*u# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+/3
Z additional dependent parent allowance 供养父母额外免税额
Kcw1uLb additional provision 额外拨款
;V"yMWjc additional stamp duty 附加印花税
?St=7a(D additional tax 补加税罚款;补加税款
5{
4"JO3 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
$uUb$8Bu adjudged bankrupt 被裁定破产
moVa'1ul adjudicated bankrupt 裁定破产人
g;-+7ViIr adjudication fee 裁定费;评定印花税额手续费;评估契据费
G{f`K^ adjudication of bankruptcy 裁定破产;宣告破产
XJJ[F|k~ adjudication of insolvency 裁定无力偿还债务
=> uVp adjusted actual 经调整的实数;调整后的实数
(]}x[F9l adjusted current assets 经调整的流动资产;调整后的流动资产
/G)KkBC adjusted figure 经调整的数字;调整后的数额
/h7>Z9T adjusted liabilities 经调整的负债;调整后的负债
Tw}?(\ya adjusted loss 经调整的亏损;调整后的亏损
&6\r adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
KO-Zz&2f adjusted profit 经调整的利润;调整后的利润
n~,]KdU] adjusted surplus 经调整的盈余额;调整后的盈余额
V/(`Ek- adjusted value 经调整的价值;调整后的价值
j$|j8? adjustment 调整;修订;理算〔保险〕
?v"K1C1. adjustment centre 调剂中心
@jE d%W adjustment lag 调整过程的时间差距;调整时差
Y|m_qB^_ adjustment mechanism 调整机制
qD(fYOX{C adjustment of loss 亏损调整
bIb6yVnHi adjustment process 调整过程;调整程序
u+mjguIv adjustment range 调整幅度
Q$?7) yyu+ administered exchange rate 受管制汇率
7cUR.PI#Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%UUp=I administration expenses 行政费用
Ok}{jwJ%W; administration fee 手续费;行政费
o\@ A2r3 administration in bankruptcy 破产管理
agU%z:M{ administration order 遗产管理令
QH7V_#6bKP administrator 管理人;遗产管理人
;!l*7}5X= administrator of the estate 遗产管理人
#gX%X~w$F admission of debt 债项承认书
3R<ME c admission of proof 接纳债权证明
IW1GhZ41' advance 放贷款项;垫付款项;预支款项;预付款项
1A%N0#_(Md advance account 暂支帐目;预付款帐户
tDC0-N&6S~ advance compensation 预付补偿金
;#Jq$v)D advance from shareholder 股东垫款
J.bFv/R advance pending reimbursement 预支以待日后付还
0<]$v"`I advanced economy 先进经济体系
7m|`tjQ1 advancement 预付;预付财产
F@=e2e
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}[>RxHd advancing 贷出
1P[I}GW# adverse balance 逆差
2?Pt Z adverse exchange 逆汇
Q$xa advertisement addressed to shareholders 在报章刊登的致股东通告
Em~7D]Y advice for collection 托收通知书
V17>j0Ev$W advice of drawing 提款通知书;汇票通知书
i7S>RB advice of payment 付款通知
MekT?KPQ{L Advisory Committee [Securities and Futures Commission]
C<[d 谘询委员会〔证券及期货事务监察委员会〕
?(5o@Xq Advisory Committee on Diversification 经济多元化谘询委员会
jzl?e[qPA affidavit 誓章;遗产申报誓章
r/mA2 affidavit of no receipt 述明无收款的誓章
n9]IBIthe affiliate 联号;联营公司;附属公司
l5FuMk- affiliated company 附属公司;联号;联营公司
pT("2:)x affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0V<Aub[${ affordability 负担能力
r+t ,J|V African Development Bank [AfDB] 非洲开发银行
m0=cMVCA! after-acquired property 事后取得的财产
'ox0o: after-hours dealing 市后交易
ZhhI@_sz after-tax profit 税后盈利;税后利润;税后溢利
8g<Q5( agency agreement 代理协议
?!bd!:(N agency expenses 代理机构的开支
vC)"*wYB{ agency fee 代理费
8O~0RYk Agency Law 《代理法》
N@k3$+ls agent 代理人;承销人
! 9d_Gf- agent of company 公司代理人
+<S9E'gT3V agent's fee 代理人费;经纪费
!OPSS P]- aggregate 总计;总数;总体数字
,9=gVW{ aggregate amount 总款额;总额
>%9^%p^ aggregate assets and liabilities 总体资产与负债
J?._/RL8- aggregate at constant price 按固定价格计算的总体数字
qq
OxTG] aggregate demand 总需求
fA"<MslKLK aggregate gross position 总持仓量
-h>Z,-DE6 aggregate limit 总限额
r0)JUc}Fyq aggregate of salaries tax 合计薪俸税
8 ne/=N|, aggregate performance 总体表现;总体业绩
gO+\O aggregate supply 总体供应
>F/XZC aggregate surplus 总盈余
f"vk# 3 aggregate total 整体总额
v2Dt3$@H6 aggregate value 总值;合计价值
uzHT.iBn aggregated basis 合计基准
YSqv86 aggregated net chargeable income 合计应课税入息实额
*,"jF!C&[ aggregation 合并计算;合计;总和
<(fdHQD!7> aggregation of incomes of husband and wife 夫妇入息合并计算
i~9?:plS aggregation of property 财产的总和
sB?2*S"X)< agio 差价;贴水
'#O;mBPNi Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
r)gCTV(kb Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0yn[L3x7 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
n%F-cw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0z<H(| 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Rb)|66&3& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2$M,*Dnr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g.9L)L agreement for a settlement 授产协议
DH:J agreement for assignment 转让协议
E [S?
b=^ agreement for sale 售卖协议;买卖协议
Iha[Gu agreement for sale and purchase 买卖协议
},rav] agreement for the payment of interest 支付利息协议
e,EK,,iY5 agreement for the repayment of money 还款协议
|)9thIQF agreement of reinsurance 再保险协议
!6M Bxg > Agricultural Bank of China 中国农业银行
ar Q)%W air passenger departure tax 飞机乘客离境税
<O.Kqk*
nq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gdl| ^*tc airport tax 机场税
>L8?=>>?\ alcohol duty 酒精税
os[ZIHph alienation 让与;让渡;转让
L~IE,4 alimony 生活费;赡养费
H#+\nT2m All Ordinaries Index [AOI] 所有普通股指数
jk )Vb all risks 全险;综合险
3S5^`Ag# All Sales Record for Stock Market 《股票市场成交报告》
ZI,j?i6\ Allied Capital Resources Limited 新联财务有限公司
y`4{!CEyLW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;> DHD*3X allocation letter 拨款信件
}<=3W5+ allocation of fund 分配款项;预留款项
W]_g4,T> allocation of profit 利润分配;溢利分配
rOW;yJ[ allocation warrant 拨款令
Dv@PAnk3C allotment 分配;配股
\SOeTn+ allotment notice 股份配售通知;配股通知
_lXt8}:+ allotment of shares 股份分配
EJ`Q8uz allowable 可获宽免;免税的
TtPr)F| allowable business loss 可扣除的营业亏损
FY8!g'.Oe allowable expenses 可扣税的支出
H8&p<= allowance 免税额;津贴;备抵;准备金
5X0QxnnV allowance for debts 债项的免税额
%%&e"&7HE allowance for depreciation by wear and tear 耗损折旧免税额
OqBC/p
B allowance for funeral expenses 殡殓费的免税额
sm allowance for inflation 为通货膨胀而预留的款项;通胀准备金
KnJx{8@z allowance for repairs and outgoings 修葺及支出方面的免税额
Ad/($v5+ allowance to debtor 给债务人的津贴
:k~dj C alteration of capital 资本更改
pA.._8(t alternate trustee 候补受托人
=2%VZE7Vm amalgamation 合并
o&z!6"S< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P`EgA ambit of charges 征税范围;收费范围
Yl~$V( amended valuation 经修订的估值
|c0, American Commodities Exchange 美国商品交易所
(~&w-w3 American Express Bank Limited 美国运通银行
#dxvz^2V.3 American Stock Exchange 美国证券交易所
Ux}W&K/?' amortization 摊销
!^iwQ55e2A amount due from banks 存放银行同业的款项
u]E.iXp amount due from banks abroad 存放海外银行同业的款项
2Lfah?Tx~C amount due from holding companies 控股公司欠款
O9^T3~x[V amount due from local banks 存放本港银行同业的款项
b9 uBdo@o amount due to banks 银行同业的存款
OPuj|%Wgw amount due to banks abroad 海外银行同业的存款
,?(ciO) amount due to holding companies 控股公司存款
>b48>@~bY amount due to local banks 本港银行同业的存款
Nqcp1J" amount due to outport banks 外埠银行同业的存款
Uw)=WImz[ amount for note issue 发行纸币的款额
b7Oj<!Wo` amount of bond 担保契据的款额
m5*[t7@% amount of consideration 代价款额
O~PChUU*Y amount of contribution 供款数额
8sg|MWSU amount of indebtedness 负债款额
-Sz_mr amount of principal of the loan 贷款本金额
I]R9HGJNlJ amount of rates chargeable 应征差饷数额
m#\[m<F amount of share capital 股本额
! E0!-UpY amount of sums assured 承保款额
TH4\HY9qa? amount of variation 变动幅度
f%XJ;y\,9H amount of vote 拨款数额
S^N{wZo amount payable 应付款额
x[X`a amount receivable 应收款额
1nI^-aQ3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,j178EX analysis 分析
>o/95xk2 ancillary risk 附属风险
U~H?4Izl= annual account 周年帐目;周年帐目报表;年度决算;年结
XAuI7e annual accounting date 年结日期
Y#HI;Y^RP annual allowance 每年免税额;年积金;年度津贴;年津
}k7'"`#?" annual balance 年度余额
~L{l+jK$p annual disposable income 每年可动用收入
.H~YI annual estimates 周年预算
vFQ,5n;fF annual fee 年费
;ME)Og annual general meeting 周年大会
I=Ijdwb H annual growth rate 年增率;每年增长率
wCCV2tk annual long-term supplement 长期个案每年补助金
(9C<K< annual pensionable emolument 可供计算退休金的年薪
(=
;N{u annual report 年报
?*u*de[, Annual Report on the Consumer Price Index 《消费物价指数年报》
vmX"+sHz$] annual return 周年报表;周年申报表;每年报税表格
.`p&ATgv Annual Return Rules 《周年报表规则》
M 2q"dz annual review of consumer prices 每年消费物价回顾
gfg n68k annual roll-forward basis 逐年延展方式
+TJEG?o annual salary 年薪
X+82[Y,mB. annual statement 年度报表;年度决算表
QHlU|dR)Ry 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
t ^SzqB annuitant 年金受益人
0-d>I@j annuity 年金
dl~|Izm annuity contract 年金合约
OW@\./nM annuity on human life 人寿年金
e0HfP v_ antecedent debt 先前的债项
F0lOlS ante-dated cheque 倒填日期支票
F]+~x/! anticipated expenditure 预期开支
W+=o&V anticipated net profit 预期纯利
*d*,Hqn anticipated revenue 预期收入
hdma=KqZ( anti-inflation measure 反通货膨胀措施
<q2?S anti-inflationary stance 反通货膨胀立场
(k?7:h apparent deficit 表面赤字
oBQm05x" apparent financial solvency 表面偿债能力
ZH 6\><My apparent partner 表面合伙人
l.+yn91%> application for personal assessment 个人入息课税申请书
s60
TxB application of fund 资金应用
L{fFC%|l2L application to release as liquidator and to destruct the books of accounts and documents
Hi}RZMr1 申请免除清盘人职务及毁灭帐簿与文件
$E!J:Y= appointed actuary 委任精算师
j\&pej appointed auditor 委任核数师;委任审计师
# Su~`] appointed trustee 委任的受托人
Zjh2{ : appointer 委任人
cr;`Tl~}s apportioned pro rata 按比例分摊
gm"#:< ) apportionment 分配;分摊
PBjmGwg7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R.9V,R5 apportionment formula 分摊方程式
j2 %^qL apportionment of estate duty 遗产税的分摊
\cJa;WM> appraisal 估价;评估
PkuTg"; appreciable growth 可观增长
(5Nv8H8| appreciable impact 显着影响
+0l`5."d appreciable increase 可观增长
2?q(cpsN appreciation 增值;升值
"sUyHt -& appreciation against other currencies 相对其他货币升值
h*i9m o appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C})'\1O% appreciation tax 增值税
Zyf P;& appropriation 拨款;拨用;拨付
wq!iV | appropriation account 拨款帐目
q(M:QWA q Appropriation Bill 拨款法案
x.mrCJn) appropriation-in-aid system 补助拨款办法
A!i q->+ approved assets 核准资产
2{|$T2?e approved basket stock 认可一篮子证券
DGESba\2+ approved budget 核准预算
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ly, approved charitable donation 认可慈善捐款
RW'nUL?_\ approved charitable institution 认可慈善机构
R9+jW'[K approved currency 核准货币;认可货币
Q>< 0[EPj3 approved estimates 核准预算
}iB|sl2J approved estimates of expenditure 核准开支预算
;]2s,za)qs approved overseas insurer 核准海外保险人
c3%@Wj:fo approved overseas trust company 核准海外信托公司
J Yb}Zw; approved pooled investment fund 核准汇集投资基金
iUk-' approved provident fund scheme 认可公积金计划
4'1m4Ugg approved provision 核准拨款
OX]V)QHVZ approved redeemable share 核准可赎回股份
08bJCH approved regional stock 认可地区性证券
),:c+~@@kT approved retirement scheme 认可退休金计划
7r#ymQ approved subordinated loan 核准附属贷款
1Tp/MV/> arbitrage 套戥;套汇;套利
AM"jX"F9/ arbitrageur 套戥者;套汇者
PUJ2`iP1^3 arbitrary amount 临时款项
Cizvw'XDV arrangement 措施;安排;协定
&C<yfRDu arrears 欠款
)j l8!O7 arrears of pay 欠付薪酬
DE$q+j0P arrears of revenue 逾期未收税款;逾期未收的帐项
] ]U<UJ articles of association 组织章程;组织细则;组织章程细则
W*DVi_\$y Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
=<@2#E) ascertainment of profit 确定利润
PXoz*)tk "Asia Clear" “亚洲结算系统”
:(|'S4z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E_z;s3AXQ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{PU!=IkTS Asian Development Fund [ADF] 亚洲发展基金
]va>ex$d Asian dollar bond 亚洲美元债券
_n8GWBi Asian dollar market 亚洲美元市场
IA zZ1#/3 Asian dollar rate 亚洲美元利率
"^j>tii Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{]*x*aa\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
AFvgbn8Qh asked price 沽盘;喊价;索价;卖方报价
lA(Q@yEW assessable income 应评税入息
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