A:
4jis\W}%L3 A share A股;甲类股份
u&bo32fc abatement of tax 减税;减扣免税额
1NN99^q ABN AMRO Bank N.V. 荷兰银行
"v jFL9 above-the-line expenditure 线上项目支出;经常预算支出
*;+lF above-the-line receipt 线上项目收入;经常预算收入
Dw;L=4F
| ABSA Asia Limited 南非联合亚洲有限公司
}RG absolute change 绝对数值变更
@?*26}qp absolute expenditure 实际开支
5Z6$90!k absolute guideline figure 绝对准则数字
|/ZpZ7 absolute interest 绝对权益
l[Ng8[R absolute order of discharge 绝对破产解除令
3j<]
W absolute profit margin 绝对利润幅度
&{y-}[~
absolute value 实值;绝对值
)#Y*] absolutely vested interest 绝对既得权益
Uh?SDay absorbed cost 已吸收成本;已分摊成本
T
-C2V$1 absorption 吸收;分摊;合并
T\8|Q@ absorption rate 吸收率;摊配率;分摊率
5x4JDaG2 ACB Finance Limited 亚洲商业财务有限公司
E+>Qpy acceptable form of reciprocity 合理的互惠条件
z{``v|K acceptable rate 适当利率;适当汇率
6!Ji-'\" acceptance agreement 承兑协议
;2)@NH acceptance for honour 参加承兑
t1g)Y|@d acceptor 承兑人;接受人;受票人
A(Ugam~} acceptor for honour 参加承兑人
Jh M.P9 accident insurance 意外保险
\|DcWH1 Accident Insurance Association of Hong Kong 香港意外保险公会
292e0cE accident insurance scheme 意外保险计划
&cayhL/% accident year basis 意外年度基准
`<y2l94tL accommodation 通融;贷款
|53Zg"! accommodation bill 通融票据;空头票据
TS$ 2K accommodation party 汇票代发人
Q>JJI:uC4 account balance 帐户余额;帐户结余
:%xiH%C> account book 帐簿
gHvxmIG account collected in advance 预收款项
?$pp% account current book 往来帐簿
h&[]B*BLr account of after-acquired property 事后取得的财产报告
N!/^s": account of defaulter 拖欠帐目
z930Wi{@ account payable 应付帐款
yXR$MT+ ~ account payee only [A/C payee only] 只可转帐;存入收款人帐户
Skp&W*Ai account receivable 应收帐款
HWFo9as""v account receivable report 应收帐款报表
#{UM4~|: account statement 结单;帐单;会计财务报表
*hAq]VC}) account title 帐户名称;会计科目
>F!2ib8 accountant's report 会计师报告
^l7u^j Accountant's Report Rules 会计师报告规则
4[Hf[. accounting and auditing procedure 会计与审计程序;会计与核数程序
qL,! Accounting Arrangements 《会计安排》
f77Jn^Dt accounting basis 会计基础
:=T+sT~ accounting by Official Receiver 破产管理署署长呈交的帐目
&JtK<g Accounting Circular 《会计通告》
-+#\WB{AI accounting class 会计类别
29 Yg>R!/ accounting date 记帐日期;会计结算日期
^yu0Veypy accounting for money 款项核算
p_)V@7 Accounting Officer 会计主任
.1[K\t)2 accounting period 会计报告期;会计期
(.m0hN!~u accounting policy 会计政策;会计方针
m:)v>v u accounting practice 会计惯例
DZilK: accounting principle 会计准则
"S_t%m&R accounting record 会计记录
R4]t D| accounting report 会计报告
iZwt,)( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&#w]
2~| Accounting Society of China 中国会计学会
N'i%9SBcg accounting statement 会计报表
a 5:YP accounting system 会计制度;会计系统
a~9U{)@F accounting transaction 会计事项;帐务交易
hcWkAR accounting treatment 会计处理
37 T<LU accounting year 会计年度
iaLsIy#h accretion 增值;添加
Zh6bUxr accrual 应计项目;应累算数目
}tua0{N:z accrual basis 应计制;权责发生制
TmoODG>@ accrual basis accounting 应计制会计;权责发生制会计
,L6d~>=41 accrue 应累算;应计
jL6u#0 accrued benefit 应累算利益
Siq2Glg_ accrued charges 应计费用
B'lWs; accrued cumulative preference share dividend 应累算的累积优先股股息
SZzS$6t accrued expenses 应累算费用
gieTkZ accrued interest payable 应付利息;应计未付利息
&BFW`5N accrued interest receivable 应收利息;应计未收利息
m@u!frE, accrued right 累算权益
B ;9^ accruing profit 应累算的利润
_ohZTT%l accumulated fiscal reserve 累积财政储备
~kD/dXt accumulated profit 累积利润;滚存溢利
(l TM5qC accumulated reserve 累积储备
Gvb>M=9 accumulation of surplus income 累积收益盈余
wbyY?tH acquired assets 既得资产
nz3j";d acquisition 收购;购置;取得
?nn`ud?f acquisition cost 购置成本
o6'I%Gs acquisition expenses 购置费用
h*Rh:yCR> acquisition of 100% interest 收购全部股权
&<_*yl p acquisition of control 取得控制权
A{bt
Z#k acquisition of fixed assets 购置固定资产
qb]n{b2 acquisition of shell “买壳”
UwvGw5)q acquisition price 收购价
p&>*bF, act of God 天灾
D}>pl8ke~g acting partner 执事合伙人
q?nXhUD active market 买卖活跃的市场;交投畅旺的市场;旺市
\j+O |#`|) active partner 积极参与的合伙人
%FDi7Rx active trading 交投活跃
+%OINMo.A actual circulation 实际流通
O={4 >>F actual cost 实际成本
k?;A#L~ actual expenditure 实际开支;实际支出
JN .\{ Y actual income 实际入息;实际收入;实际收益
+?w 7Nm` actual market 现货市场
TUw^KSa actual price 现货价;实际价格
m$ )yd~ actual profit 实际利润
}/nbv;) actual quotation 实盘;实际价位;实际报价
X};m \Bz actual year basis 按实际年度计算
me_DONW actuals 实货
wc*5s7_ actuarial investigation 精算调查
j&6,%s-M`a actuarial principle 精算原则
GvF8S MO[x actuarial report 精算师报告
'_lyoVP Actuarial Society of Hong Kong 香港精算学会
zH0%;
o} actuarial valuation 精算师估值
puF'w:I( actuary 精算师
9z$]hl ad referendum agreement 暂定协议;有待覆核的协定
>XcbNZV ad valorem duty 从价税;按值征税
"o2p|2c ad valorem duty system 从价税制
AON";&dLq- ad valorem fee 从价费
HgvgO\`] ad valorem tariff 从价关税
0&mo1 k_U additional allowance 额外免税额
@zL)R b%P$ additional amount for unexpired risk 未过期风险的额外款额
!
@{rkp additional assessable profit 补加应评税利润
r Lg(J|^ additional assessment 补加评税
MUhC6s\F additional commitment 额外承担
w,bILv) additional commitment vote 额外承担拨款
h$F;=YS additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/ *RDy!m additional dependent parent allowance 供养父母额外免税额
7g[m,48{ additional provision 额外拨款
orVsMT[A additional stamp duty 附加印花税
b'Pq[ ) additional tax 补加税罚款;补加税款
4.I6%Bq$ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Q&]
}`Rp= adjudged bankrupt 被裁定破产
H%t/-'U? adjudicated bankrupt 裁定破产人
}S<2({GI adjudication fee 裁定费;评定印花税额手续费;评估契据费
LZch7Xe3 adjudication of bankruptcy 裁定破产;宣告破产
jJkM:iR adjudication of insolvency 裁定无力偿还债务
hb9e6Cc adjusted actual 经调整的实数;调整后的实数
guz{DBlK adjusted current assets 经调整的流动资产;调整后的流动资产
KE1S5Mck> adjusted figure 经调整的数字;调整后的数额
PVP,2Yq! adjusted liabilities 经调整的负债;调整后的负债
%C\Q{_ AS adjusted loss 经调整的亏损;调整后的亏损
QZB2yK3]h 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
9yH95uaDF adjusted profit 经调整的利润;调整后的利润
` wuA}v3! adjusted surplus 经调整的盈余额;调整后的盈余额
\{AxDk{z# adjusted value 经调整的价值;调整后的价值
M>D 3NY[, adjustment 调整;修订;理算〔保险〕
>!s=f adjustment centre 调剂中心
$/90('D adjustment lag 调整过程的时间差距;调整时差
IMIZ#/ adjustment mechanism 调整机制
+-&N<U adjustment of loss 亏损调整
F' s($n adjustment process 调整过程;调整程序
qR4(' adjustment range 调整幅度
^h{AAS> administered exchange rate 受管制汇率
d"<Q}Ay Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^.5L\ administration expenses 行政费用
,Dfq%~:grT administration fee 手续费;行政费
E1IRb': administration in bankruptcy 破产管理
A ${b] administration order 遗产管理令
kq6S`~J^R administrator 管理人;遗产管理人
{Z 3t0F administrator of the estate 遗产管理人
L]hXAShmb admission of debt 债项承认书
8ar2N)59 admission of proof 接纳债权证明
.F:qJ6E advance 放贷款项;垫付款项;预支款项;预付款项
b#bdz1@s advance account 暂支帐目;预付款帐户
*Dtwr advance compensation 预付补偿金
nr*~R-,\ advance from shareholder 股东垫款
DeE-M" advance pending reimbursement 预支以待日后付还
>8_#L2@ advanced economy 先进经济体系
s
`HSTq2 advancement 预付;预付财产
E/|]xKG advances warrant 垫款令
}hrLM[ advancing 贷出
s\i=-` adverse balance 逆差
&sR=N60n adverse exchange 逆汇
sfNXIEr^ advertisement addressed to shareholders 在报章刊登的致股东通告
k@JDG]R<{ advice for collection 托收通知书
Mez;DKJ` advice of drawing 提款通知书;汇票通知书
&,4]XT advice of payment 付款通知
^wPKqu)^ Advisory Committee [Securities and Futures Commission]
lwYk`' 谘询委员会〔证券及期货事务监察委员会〕
nv1'iSEeOl Advisory Committee on Diversification 经济多元化谘询委员会
oJe9H < affidavit 誓章;遗产申报誓章
P1;T-.X~& affidavit of no receipt 述明无收款的誓章
0* <gGC affiliate 联号;联营公司;附属公司
L@2%a' affiliated company 附属公司;联号;联营公司
#c@Dn.W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\?c0XD affordability 负担能力
^8$CpAK]M African Development Bank [AfDB] 非洲开发银行
}$!bD
after-acquired property 事后取得的财产
Ni*f1[sI< after-hours dealing 市后交易
o"~ODN"L after-tax profit 税后盈利;税后利润;税后溢利
Y$b4Ga9j agency agreement 代理协议
Zs<}{`- agency expenses 代理机构的开支
9PjL
4A agency fee 代理费
`<kHNcm Agency Law 《代理法》
<8Ek-aNNt agent 代理人;承销人
,oX48Wg_+ agent of company 公司代理人
4b=hFwr[? agent's fee 代理人费;经纪费
CZRrb 84 aggregate 总计;总数;总体数字
=Xh^@OR aggregate amount 总款额;总额
cE>K:3n aggregate assets and liabilities 总体资产与负债
^
AxU aggregate at constant price 按固定价格计算的总体数字
]vJZ v"ACn aggregate demand 总需求
O&l(`*P aggregate gross position 总持仓量
K]' 84!l aggregate limit 总限额
p8K4^H aggregate of salaries tax 合计薪俸税
hm3,?FMbq aggregate performance 总体表现;总体业绩
.NcoST9a aggregate supply 总体供应
jIJVl \i] aggregate surplus 总盈余
4v9zFJ<Z aggregate total 整体总额
TU$PAwn= aggregate value 总值;合计价值
G7 > aggregated basis 合计基准
rs{e6 aggregated net chargeable income 合计应课税入息实额
!Rk1q&U5 aggregation 合并计算;合计;总和
_=E))Kp{z aggregation of incomes of husband and wife 夫妇入息合并计算
pA)!40kz aggregation of property 财产的总和
J~KWn. agio 差价;贴水
x3=W{Fv@4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
^6[KzE#* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}uo5rB5D 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
s
(|T@g Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o0$R|/>i 《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》
o6sL~*hQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Mm`jk%:%] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
au7%K5 agreement for a settlement 授产协议
.+>w0FG. agreement for assignment 转让协议
:,"dno7OQ agreement for sale 售卖协议;买卖协议
~ ui/Qf2| agreement for sale and purchase 买卖协议
Mf7Q+_! agreement for the payment of interest 支付利息协议
;Q&38qI agreement for the repayment of money 还款协议
<GPL8D agreement of reinsurance 再保险协议
~R/w~Kc!/A Agricultural Bank of China 中国农业银行
$V-]DD%Y air passenger departure tax 飞机乘客离境税
r_p9YS@I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r9z_8#cR airport tax 机场税
6~zR(HzV{ alcohol duty 酒精税
,\!4A alienation 让与;让渡;转让
7IW:,=Zk8+ alimony 生活费;赡养费
;'l Hw]}O* All Ordinaries Index [AOI] 所有普通股指数
pxjN\q all risks 全险;综合险
j*f%<`2`j All Sales Record for Stock Market 《股票市场成交报告》
kB1]_v/ Allied Capital Resources Limited 新联财务有限公司
:khl}| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)V~Fl$A allocation letter 拨款信件
;~T)pG8IS allocation of fund 分配款项;预留款项
j}XTa[ allocation of profit 利润分配;溢利分配
Q1EY!AV8 allocation warrant 拨款令
=2uE\6Fl, allotment 分配;配股
(q`Jef allotment notice 股份配售通知;配股通知
0/hX3h allotment of shares 股份分配
*I%r
allowable 可获宽免;免税的
jC+>^=J( allowable business loss 可扣除的营业亏损
^;+lsEW allowable expenses 可扣税的支出
B%gk[!d}8 allowance 免税额;津贴;备抵;准备金
W7.O(s,32 allowance for debts 债项的免税额
9UTWq7KJ allowance for depreciation by wear and tear 耗损折旧免税额
[0.>:wT allowance for funeral expenses 殡殓费的免税额
v'i"Q allowance for inflation 为通货膨胀而预留的款项;通胀准备金
LqIMU4Ex allowance for repairs and outgoings 修葺及支出方面的免税额
J0zudbP allowance to debtor 给债务人的津贴
o_&.R alteration of capital 资本更改
|t CD@M alternate trustee 候补受托人
MV6%~T amalgamation 合并
6-va;G9Fc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h h}%Z= ambit of charges 征税范围;收费范围
vLn<=. amended valuation 经修订的估值
XSt5s06TM American Commodities Exchange 美国商品交易所
58zs%+F American Express Bank Limited 美国运通银行
~J?O ~p`& American Stock Exchange 美国证券交易所
q88p~Ccoa amortization 摊销
h`+Gs{1qw amount due from banks 存放银行同业的款项
IrQ8t! amount due from banks abroad 存放海外银行同业的款项
~-x8@ / amount due from holding companies 控股公司欠款
nP?=uGqCBq amount due from local banks 存放本港银行同业的款项
IIeEe7%# amount due to banks 银行同业的存款
_?<Y>B, E amount due to banks abroad 海外银行同业的存款
t+}@J}b amount due to holding companies 控股公司存款
UT[nzbG amount due to local banks 本港银行同业的存款
@v_E'
9QG^ amount due to outport banks 外埠银行同业的存款
w8:F^{ amount for note issue 发行纸币的款额
5~k-c Ua amount of bond 担保契据的款额
:}x\&]uC#k amount of consideration 代价款额
B[ae<V0k amount of contribution 供款数额
Ht?
u{\p@ amount of indebtedness 负债款额
udtsq"U_% amount of principal of the loan 贷款本金额
X5 lB],t"= amount of rates chargeable 应征差饷数额
SdC505m0* amount of share capital 股本额
l|O^yNS amount of sums assured 承保款额
8=gr F amount of variation 变动幅度
:Q2\3 amount of vote 拨款数额
8~RUYsg amount payable 应付款额
]W<E#^ amount receivable 应收款额
I=D{(%+^d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
PN2\:l+` analysis 分析
fC
xN! ancillary risk 附属风险
=YF\mhMQ: annual account 周年帐目;周年帐目报表;年度决算;年结
5FqUFzVqsl annual accounting date 年结日期
n>>hfxv(O! annual allowance 每年免税额;年积金;年度津贴;年津
Hf+A52lrf annual balance 年度余额
'j#oMA{0 annual disposable income 每年可动用收入
g3n^
<[E annual estimates 周年预算
q_HC68YF, annual fee 年费
;hF >iw annual general meeting 周年大会
B)
&BqZ& annual growth rate 年增率;每年增长率
0uzis09 annual long-term supplement 长期个案每年补助金
=sRd5aMs annual pensionable emolument 可供计算退休金的年薪
qTC`[l annual report 年报
. hHt+ Annual Report on the Consumer Price Index 《消费物价指数年报》
|[D~7|? annual return 周年报表;周年申报表;每年报税表格
;Fcdjy Annual Return Rules 《周年报表规则》
Dn$zwksSs annual review of consumer prices 每年消费物价回顾
1pXAPTV annual roll-forward basis 逐年延展方式
\sHM[nF0 annual salary 年薪
g _;5" annual statement 年度报表;年度决算表
W6'+#Fp Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
X^% I 3 annuitant 年金受益人
+f\tqucI3 annuity 年金
pTUsdao^, annuity contract 年金合约
1mOZ\L!m* annuity on human life 人寿年金
']$ttfJB antecedent debt 先前的债项
<9-tA\`8N ante-dated cheque 倒填日期支票
3Zsqx=w anticipated expenditure 预期开支
m#,
F%s anticipated net profit 预期纯利
_jH1Mcq anticipated revenue 预期收入
g-mK(kY4p anti-inflation measure 反通货膨胀措施
mDipP anti-inflationary stance 反通货膨胀立场
C JiMg'K apparent deficit 表面赤字
@SPmb o apparent financial solvency 表面偿债能力
<<(~'$~,L apparent partner 表面合伙人
}llzO application for personal assessment 个人入息课税申请书
pX6T7 application of fund 资金应用
d(,-13 application to release as liquidator and to destruct the books of accounts and documents
;knSn$ 申请免除清盘人职务及毁灭帐簿与文件
,!kyrk6 appointed actuary 委任精算师
[rTV)JsTb appointed auditor 委任核数师;委任审计师
i3: sV 5 appointed trustee 委任的受托人
~J)4 (411 appointer 委任人
GY,@jp|R apportioned pro rata 按比例分摊
0VoC|,$U apportionment 分配;分摊
ZT8. r0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y>2v 9;Qp apportionment formula 分摊方程式
%'\D_W& apportionment of estate duty 遗产税的分摊
C,]Q/6'> appraisal 估价;评估
-iBu:WyY$ appreciable growth 可观增长
mwbkXy;8 appreciable impact 显着影响
.^@+$} appreciable increase 可观增长
WSDNTfpI appreciation 增值;升值
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