A:
,~naKd.ZY A share A股;甲类股份
dgpE3
37Lt abatement of tax 减税;减扣免税额
\,G9'c 'u ABN AMRO Bank N.V. 荷兰银行
1 ;$XX#7o above-the-line expenditure 线上项目支出;经常预算支出
aYaEy(m above-the-line receipt 线上项目收入;经常预算收入
-i:WA^yKgw ABSA Asia Limited 南非联合亚洲有限公司
XeI2<=@% absolute change 绝对数值变更
cZxY,UvYa absolute expenditure 实际开支
z;>$["t]6 absolute guideline figure 绝对准则数字
C*b[J absolute interest 绝对权益
*uyP+f2O absolute order of discharge 绝对破产解除令
#
-luE absolute profit margin 绝对利润幅度
^qR|lA@=\ absolute value 实值;绝对值
b!@PS$BTxq absolutely vested interest 绝对既得权益
~r.R|f]IQ absorbed cost 已吸收成本;已分摊成本
(L*GU 7m; absorption 吸收;分摊;合并
?"9h-g3`x} absorption rate 吸收率;摊配率;分摊率
T06(Q[) ACB Finance Limited 亚洲商业财务有限公司
Q
84t= acceptable form of reciprocity 合理的互惠条件
D8wf`RUt acceptable rate 适当利率;适当汇率
W]oD(eZ acceptance agreement 承兑协议
z)^|. acceptance for honour 参加承兑
2/*u$~ acceptor 承兑人;接受人;受票人
":udo VS! acceptor for honour 参加承兑人
N x&/p$d accident insurance 意外保险
~|}] Accident Insurance Association of Hong Kong 香港意外保险公会
hi[nUG(OI accident insurance scheme 意外保险计划
8<C*D".T$ accident year basis 意外年度基准
"V>}-G& accommodation 通融;贷款
#-;W|ib%z accommodation bill 通融票据;空头票据
1p.c6[9- accommodation party 汇票代发人
9Y,JYc# account balance 帐户余额;帐户结余
`MSig)V account book 帐簿
@vlP)" account collected in advance 预收款项
F<I*?${[ account current book 往来帐簿
M(I%y0 account of after-acquired property 事后取得的财产报告
:0l+x0l} account of defaulter 拖欠帐目
" !EnQB= account payable 应付帐款
.kBkYK8*t account payee only [A/C payee only] 只可转帐;存入收款人帐户
,-e}Xw9 account receivable 应收帐款
1c0'i account receivable report 应收帐款报表
-"I$$C account statement 结单;帐单;会计财务报表
Rs<q^w] account title 帐户名称;会计科目
ZG^<<V$h accountant's report 会计师报告
N5 5F5 Accountant's Report Rules 会计师报告规则
epiviCYC accounting and auditing procedure 会计与审计程序;会计与核数程序
S1|u@d' Accounting Arrangements 《会计安排》
.]vb\NBK7 accounting basis 会计基础
,j*9 ) accounting by Official Receiver 破产管理署署长呈交的帐目
0~ho/ _ Accounting Circular 《会计通告》
;W?#l$R accounting class 会计类别
;gZ
^c]\ accounting date 记帐日期;会计结算日期
S&!(h
{O accounting for money 款项核算
.2E/(VM Accounting Officer 会计主任
@
8H$ accounting period 会计报告期;会计期
2#.s{ Bv accounting policy 会计政策;会计方针
OeqKKVuQ accounting practice 会计惯例
;A,X,f accounting principle 会计准则
+|LM" accounting record 会计记录
O-V|= t
accounting report 会计报告
AmF[#)90P Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<r#FI8P;X
Accounting Society of China 中国会计学会
|HmY`w6*z accounting statement 会计报表
%'iJVFF accounting system 会计制度;会计系统
@ual+=L accounting transaction 会计事项;帐务交易
,'s}g,L accounting treatment 会计处理
FLW VI4* accounting year 会计年度
9A"s7iJ) accretion 增值;添加
Y$ jX accrual 应计项目;应累算数目
`<nxXsLe accrual basis 应计制;权责发生制
*tUOTA 3L accrual basis accounting 应计制会计;权责发生制会计
nFQuoU]ux accrue 应累算;应计
M@xU59$@ accrued benefit 应累算利益
X84T F~2Y accrued charges 应计费用
qofAA!3z accrued cumulative preference share dividend 应累算的累积优先股股息
s\;/U|P_ accrued expenses 应累算费用
MZV$YD^S accrued interest payable 应付利息;应计未付利息
v'i'I/ accrued interest receivable 应收利息;应计未收利息
v[Q)L!J1 accrued right 累算权益
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>@DRZ'| accruing profit 应累算的利润
t5+p]7 accumulated fiscal reserve 累积财政储备
1sHjM% accumulated profit 累积利润;滚存溢利
@-sWXz*W accumulated reserve 累积储备
ii?T:T@ accumulation of surplus income 累积收益盈余
PLkS-B acquired assets 既得资产
;eYG\uKC{ acquisition 收购;购置;取得
i% 1UUI(W acquisition cost 购置成本
E]'
f&0s acquisition expenses 购置费用
%6 *c40 acquisition of 100% interest 收购全部股权
H7Q$k4\l acquisition of control 取得控制权
R,BJr y acquisition of fixed assets 购置固定资产
)k Wxp acquisition of shell “买壳”
r-y;"h' acquisition price 收购价
3Z?ornS act of God 天灾
dx@dnWRT, acting partner 执事合伙人
f8;?WSGyD2 active market 买卖活跃的市场;交投畅旺的市场;旺市
z,aMbgt active partner 积极参与的合伙人
gF,=rT1:>r active trading 交投活跃
T_D3WHp actual circulation 实际流通
>Hnm.?-AWl actual cost 实际成本
?b+Y])SJK actual expenditure 实际开支;实际支出
94w)Yln actual income 实际入息;实际收入;实际收益
NF&Sv actual market 现货市场
$eFMn$o actual price 现货价;实际价格
JN/=x2n. actual profit 实际利润
i M !`4 actual quotation 实盘;实际价位;实际报价
6bPxEILm actual year basis 按实际年度计算
?z.?(xZ 6 actuals 实货
<YW)8J actuarial investigation 精算调查
BzfR8mD actuarial principle 精算原则
;<M}ZL@m actuarial report 精算师报告
D\THe-Vtr Actuarial Society of Hong Kong 香港精算学会
<G}Lc actuarial valuation 精算师估值
vL@<l^`$0 actuary 精算师
a]r+np]vTy ad referendum agreement 暂定协议;有待覆核的协定
MSmr7%g3D ad valorem duty 从价税;按值征税
4v`/~a ad valorem duty system 从价税制
!MKecRG_ ad valorem fee 从价费
/Z6lnm7wJ ad valorem tariff 从价关税
7*PBJt\ additional allowance 额外免税额
vi}16V84l additional amount for unexpired risk 未过期风险的额外款额
~pZ0B#K
J additional assessable profit 补加应评税利润
PRU&y/zZmG additional assessment 补加评税
4z(~)#'^ additional commitment 额外承担
KyNu8s k additional commitment vote 额外承担拨款
V| V9. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
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additional dependent parent allowance 供养父母额外免税额
|aP`hVm additional provision 额外拨款
Z4i))%or additional stamp duty 附加印花税
sm`c9[E additional tax 补加税罚款;补加税款
h}a}HabA Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
BI?, 3 adjudged bankrupt 被裁定破产
\oWpyT _ adjudicated bankrupt 裁定破产人
-|FHv+ adjudication fee 裁定费;评定印花税额手续费;评估契据费
X|a{Z*y;r* adjudication of bankruptcy 裁定破产;宣告破产
]owgsR adjudication of insolvency 裁定无力偿还债务
nms[No? adjusted actual 经调整的实数;调整后的实数
)xy>:2!#Y adjusted current assets 经调整的流动资产;调整后的流动资产
,y]-z8J adjusted figure 经调整的数字;调整后的数额
#ELeW3
S} adjusted liabilities 经调整的负债;调整后的负债
L(yUS)O adjusted loss 经调整的亏损;调整后的亏损
t}k:wzZ@ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
`/[5/% adjusted profit 经调整的利润;调整后的利润
trDw|WA adjusted surplus 经调整的盈余额;调整后的盈余额
/p<9C? adjusted value 经调整的价值;调整后的价值
=Q<VU/ adjustment 调整;修订;理算〔保险〕
G{[w+ObX adjustment centre 调剂中心
)IcSdS0@M adjustment lag 调整过程的时间差距;调整时差
~Y`ys[Z m adjustment mechanism 调整机制
yo[Sh6r/9b adjustment of loss 亏损调整
o6A$)m5V adjustment process 调整过程;调整程序
rhkKK_ adjustment range 调整幅度
.L^*9Y0) administered exchange rate 受管制汇率
MJiVFfYW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-7&ywgxl administration expenses 行政费用
B/l^=u+- administration fee 手续费;行政费
oZ*?Uh * administration in bankruptcy 破产管理
XnP?hw% administration order 遗产管理令
?+EAp"{j administrator 管理人;遗产管理人
RK.lzVaY administrator of the estate 遗产管理人
ta{24{?M\ admission of debt 债项承认书
^>E>\uz0v admission of proof 接纳债权证明
D\5+2 G advance 放贷款项;垫付款项;预支款项;预付款项
fof}I:vO advance account 暂支帐目;预付款帐户
UdrgUqq) advance compensation 预付补偿金
*{VC<<` advance from shareholder 股东垫款
pG"wQ advance pending reimbursement 预支以待日后付还
]AA|BeL?| advanced economy 先进经济体系
zd%f5L(' advancement 预付;预付财产
iYB c4'X advances warrant 垫款令
c/+6M advancing 贷出
:oy2mi; adverse balance 逆差
{xg=Ym) adverse exchange 逆汇
We$
n advertisement addressed to shareholders 在报章刊登的致股东通告
:PBFFLe advice for collection 托收通知书
,G0"T~ advice of drawing 提款通知书;汇票通知书
[KR%8[e advice of payment 付款通知
B{=DnB6 Advisory Committee [Securities and Futures Commission]
SWw!s&lP& 谘询委员会〔证券及期货事务监察委员会〕
J.JD8o9sa Advisory Committee on Diversification 经济多元化谘询委员会
'a0M.*f}G affidavit 誓章;遗产申报誓章
,iYhD-"' affidavit of no receipt 述明无收款的誓章
HsTY* ^V affiliate 联号;联营公司;附属公司
R=.?el affiliated company 附属公司;联号;联营公司
xY]q[a?cy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9^DAlY,x. affordability 负担能力
w>*Jgc@A* African Development Bank [AfDB] 非洲开发银行
m7i_Iv after-acquired property 事后取得的财产
h._eP.W ` after-hours dealing 市后交易
\%r0'1f after-tax profit 税后盈利;税后利润;税后溢利
d:iJUVpr agency agreement 代理协议
w/
~\NI agency expenses 代理机构的开支
I`oJOLV agency fee 代理费
d1_kw
A2y Agency Law 《代理法》
ASov/<D_q agent 代理人;承销人
&Ih }" agent of company 公司代理人
<_8bAO8\ agent's fee 代理人费;经纪费
)SP"V~^Wn aggregate 总计;总数;总体数字
'y!qrmMRr aggregate amount 总款额;总额
5|0/$ SWd* aggregate assets and liabilities 总体资产与负债
6p
}a! aggregate at constant price 按固定价格计算的总体数字
+x{o aggregate demand 总需求
>}f!. i aggregate gross position 总持仓量
o]tfvGvU* aggregate limit 总限额
,{G\-(\ aggregate of salaries tax 合计薪俸税
R\ 8[6H aggregate performance 总体表现;总体业绩
##''d||u aggregate supply 总体供应
ZRYlm$C aggregate surplus 总盈余
YGPb8! aggregate total 整体总额
Zgh~7Z/ aggregate value 总值;合计价值
<w}^Z}fpk& aggregated basis 合计基准
.! <yTh aggregated net chargeable income 合计应课税入息实额
p4IyKry, aggregation 合并计算;合计;总和
4tUoK[p aggregation of incomes of husband and wife 夫妇入息合并计算
;{0alhMZ aggregation of property 财产的总和
h0m5oV agio 差价;贴水
U}:+Hz9 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
xGr{ad.N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p #w8$Qjp 《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》
TU)Pi.Aa Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h/A\QW8Sd 《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》
;]xc}4@=mg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_)<5c! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
uQbag]&j agreement for a settlement 授产协议
;;i419 agreement for assignment 转让协议
m$W2E.-$'# agreement for sale 售卖协议;买卖协议
zQ:nL*X'Z" agreement for sale and purchase 买卖协议
&a'mG=(K_c agreement for the payment of interest 支付利息协议
!BW!!/U agreement for the repayment of money 还款协议
qF^P\cD agreement of reinsurance 再保险协议
HOu$14g Agricultural Bank of China 中国农业银行
h
#gI1(uL air passenger departure tax 飞机乘客离境税
+C;;4s) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[4C_iaE airport tax 机场税
HfH+U& alcohol duty 酒精税
1H.;r(c alienation 让与;让渡;转让
~]no7O4 alimony 生活费;赡养费
^W=hs9a+F All Ordinaries Index [AOI] 所有普通股指数
/L2ZI1v all risks 全险;综合险
KM)MUPr All Sales Record for Stock Market 《股票市场成交报告》
cXt&k Allied Capital Resources Limited 新联财务有限公司
|1
qrU( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J
V}7c$_ allocation letter 拨款信件
8IL5:7H8 allocation of fund 分配款项;预留款项
v
-)<nox allocation of profit 利润分配;溢利分配
<(TAA15Xol allocation warrant 拨款令
Ep;?%o ,G allotment 分配;配股
0LC]%x+" allotment notice 股份配售通知;配股通知
Zjn1,\(t~u allotment of shares 股份分配
rtJ@D2Hj^ allowable 可获宽免;免税的
]U~{?K'g@j allowable business loss 可扣除的营业亏损
e`][zx allowable expenses 可扣税的支出
Ff0V6j)ji allowance 免税额;津贴;备抵;准备金
6(?@B^S>2 allowance for debts 债项的免税额
^F?B_' allowance for depreciation by wear and tear 耗损折旧免税额
x&u@!# d] allowance for funeral expenses 殡殓费的免税额
7>@0nHec allowance for inflation 为通货膨胀而预留的款项;通胀准备金
20$Tky_ allowance for repairs and outgoings 修葺及支出方面的免税额
ik?IC$*n3i allowance to debtor 给债务人的津贴
^y ', l alteration of capital 资本更改
B!`.,3 alternate trustee 候补受托人
BQUYT/$( amalgamation 合并
a'-xCV|^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r
UZN$="N ambit of charges 征税范围;收费范围
?nu<)~r53 amended valuation 经修订的估值
J
R~s`>2 American Commodities Exchange 美国商品交易所
SkipPEhA American Express Bank Limited 美国运通银行
COWlsca American Stock Exchange 美国证券交易所
xzz@Wc^_ amortization 摊销
M@q)\UQ' amount due from banks 存放银行同业的款项
$A74V[1^ amount due from banks abroad 存放海外银行同业的款项
kz1Z K amount due from holding companies 控股公司欠款
t':*~b{V@7 amount due from local banks 存放本港银行同业的款项
WH $*\IGJL amount due to banks 银行同业的存款
Z^mIGy} amount due to banks abroad 海外银行同业的存款
uGlz|C amount due to holding companies 控股公司存款
M>RLS/r>d amount due to local banks 本港银行同业的存款
23;\l amount due to outport banks 外埠银行同业的存款
OB(~zUe.R amount for note issue 发行纸币的款额
`+KLE(]vyH amount of bond 担保契据的款额
U!"RfRD.< amount of consideration 代价款额
S)2 U oj amount of contribution 供款数额
hZe9 Y?) amount of indebtedness 负债款额
3PzF^ 8KJ amount of principal of the loan 贷款本金额
)086u8w )y amount of rates chargeable 应征差饷数额
bX`]<$dr3 amount of share capital 股本额
xU.Ymq& 5 amount of sums assured 承保款额
*0a7H$iQ(] amount of variation 变动幅度
S +73 /Vs amount of vote 拨款数额
bw#\"uJ amount payable 应付款额
s5d[sx amount receivable 应收款额
tUfze9m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
odcrP\S analysis 分析
jP3 ~O ancillary risk 附属风险
n
n8N 9w annual account 周年帐目;周年帐目报表;年度决算;年结
L<<v
annual accounting date 年结日期
h*[sV annual allowance 每年免税额;年积金;年度津贴;年津
CS"k0V44} annual balance 年度余额
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zic1i annual disposable income 每年可动用收入
y(K:,CI annual estimates 周年预算
b$Bq#vdg: annual fee 年费
<C*%N;F5R annual general meeting 周年大会
}2?-kj7 annual growth rate 年增率;每年增长率
Si#XF[/ annual long-term supplement 长期个案每年补助金
_{i-.;K annual pensionable emolument 可供计算退休金的年薪
).C>>1ZC annual report 年报
k|_
>I Annual Report on the Consumer Price Index 《消费物价指数年报》
mxvV~X% annual return 周年报表;周年申报表;每年报税表格
a5g1.6hF Annual Return Rules 《周年报表规则》
sD XJXJZ annual review of consumer prices 每年消费物价回顾
X.)1>zk annual roll-forward basis 逐年延展方式
#>$w9}gFi annual salary 年薪
=6w(9O annual statement 年度报表;年度决算表
8=sMmpB 7u Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
g'eJN annuitant 年金受益人
{}PBYXR annuity 年金
zgpvI~Ck annuity contract 年金合约
~]K<Vh` annuity on human life 人寿年金
7XIG ne%v antecedent debt 先前的债项
}W]k1Bsx ante-dated cheque 倒填日期支票
f7]C1!] anticipated expenditure 预期开支
f%d
=X>_ anticipated net profit 预期纯利
2-wvL&pi) anticipated revenue 预期收入
l]e7 anti-inflation measure 反通货膨胀措施
@2$iFZq~ anti-inflationary stance 反通货膨胀立场
%eqL)pC] apparent deficit 表面赤字
oxqD/fY apparent financial solvency 表面偿债能力
Zf`ddT apparent partner 表面合伙人
j~9,Ct application for personal assessment 个人入息课税申请书
0.t1p(x; application of fund 资金应用
W&