A:
Y'yH;Mz A share A股;甲类股份
q-.,nMUF abatement of tax 减税;减扣免税额
xGu r ABN AMRO Bank N.V. 荷兰银行
QcgRAo+u above-the-line expenditure 线上项目支出;经常预算支出
qm./|#m> above-the-line receipt 线上项目收入;经常预算收入
RMK"o? ABSA Asia Limited 南非联合亚洲有限公司
"^4_@ oo absolute change 绝对数值变更
G;&-\0>W absolute expenditure 实际开支
y<HO:kZ8` absolute guideline figure 绝对准则数字
G"\`r* O absolute interest 绝对权益
@{YS}&Q/ absolute order of discharge 绝对破产解除令
&0='r;*i absolute profit margin 绝对利润幅度
U@gn;@\ absolute value 实值;绝对值
>ZPsjQuf" absolutely vested interest 绝对既得权益
eCN })An absorbed cost 已吸收成本;已分摊成本
Y]NSN-t absorption 吸收;分摊;合并
=4[v3Qx absorption rate 吸收率;摊配率;分摊率
4#ug]X4Y') ACB Finance Limited 亚洲商业财务有限公司
|zR8rqBX; acceptable form of reciprocity 合理的互惠条件
8dZ0rPd? acceptable rate 适当利率;适当汇率
R<[qGt|L acceptance agreement 承兑协议
1nQWW9i acceptance for honour 参加承兑
33#0J$j7 acceptor 承兑人;接受人;受票人
E_k$W5 acceptor for honour 参加承兑人
3{ LP?w:@ accident insurance 意外保险
zhpx"{_ Accident Insurance Association of Hong Kong 香港意外保险公会
4kG,*3&2 accident insurance scheme 意外保险计划
t *1u[~= accident year basis 意外年度基准
{7 $c8i accommodation 通融;贷款
'XZ)!1N accommodation bill 通融票据;空头票据
MZlk0o2 accommodation party 汇票代发人
~MS\
account balance 帐户余额;帐户结余
'`eO\huf account book 帐簿
F">Qpgt account collected in advance 预收款项
2Tfz=7h$ account current book 往来帐簿
Pdt6nzfr account of after-acquired property 事后取得的财产报告
}D7I3]2> account of defaulter 拖欠帐目
b+@JY2dvj account payable 应付帐款
_{r=.W+w account payee only [A/C payee only] 只可转帐;存入收款人帐户
Fb^:V4<T account receivable 应收帐款
aemc2b* account receivable report 应收帐款报表
c%&:6QniZ account statement 结单;帐单;会计财务报表
30XR
82P/ account title 帐户名称;会计科目
%;e/7`>Ma accountant's report 会计师报告
;k7xMZs Accountant's Report Rules 会计师报告规则
11<Qxu$rL accounting and auditing procedure 会计与审计程序;会计与核数程序
{jYOsl Accounting Arrangements 《会计安排》
!OA]s%u accounting basis 会计基础
g{8,Wx,, accounting by Official Receiver 破产管理署署长呈交的帐目
uM_# Accounting Circular 《会计通告》
f2^r[kPX" accounting class 会计类别
TYJ:! accounting date 记帐日期;会计结算日期
4d8B`Fa9 accounting for money 款项核算
bty/ Accounting Officer 会计主任
eU<]o<
\Qo accounting period 会计报告期;会计期
HRiL.DS accounting policy 会计政策;会计方针
EGZb7:Y? accounting practice 会计惯例
LM7$}#$R accounting principle 会计准则
j:E<p_T accounting record 会计记录
wQwQXNG accounting report 会计报告
1E73i_L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bzX\IrJpOZ Accounting Society of China 中国会计学会
q)Fq
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JMH8MH* accounting system 会计制度;会计系统
5dB'&8DX accounting transaction 会计事项;帐务交易
D9FJ 1~ accounting treatment 会计处理
gF$V$cU accounting year 会计年度
-C<zF`jO accretion 增值;添加
q|Q k2M accrual 应计项目;应累算数目
9G+V;0Q accrual basis 应计制;权责发生制
B
x (uRj accrual basis accounting 应计制会计;权责发生制会计
KuMF^0V%c accrue 应累算;应计
:,J}z~I,lB accrued benefit 应累算利益
0&/b42W accrued charges 应计费用
D3)zk@N accrued cumulative preference share dividend 应累算的累积优先股股息
UN zlN accrued expenses 应累算费用
%,Ap7X3:QT accrued interest payable 应付利息;应计未付利息
i K12pw accrued interest receivable 应收利息;应计未收利息
wg0 \_@3 accrued right 累算权益
"g'jPwFG accruing profit 应累算的利润
<o+<H accumulated fiscal reserve 累积财政储备
*,Za6.= accumulated profit 累积利润;滚存溢利
r=6v`)Qr accumulated reserve 累积储备
{W]=~*w accumulation of surplus income 累积收益盈余
mZx&Xez_G acquired assets 既得资产
mExVYp h acquisition 收购;购置;取得
'k4E4OB acquisition cost 购置成本
Clh!gpB c acquisition expenses 购置费用
|i ZfYi&^ acquisition of 100% interest 收购全部股权
/r-aPJX acquisition of control 取得控制权
dw TMq*e acquisition of fixed assets 购置固定资产
Q" ,0F{' acquisition of shell “买壳”
6e_dJ=_ acquisition price 收购价
kI:}| _ act of God 天灾
(4\d]*u5-c acting partner 执事合伙人
7f~Sf active market 买卖活跃的市场;交投畅旺的市场;旺市
1.gG^$J d active partner 积极参与的合伙人
Tp0bS active trading 交投活跃
] Puy!Q actual circulation 实际流通
i:Zm*+Gi actual cost 实际成本
c wOJy> actual expenditure 实际开支;实际支出
ZeEWp3vW actual income 实际入息;实际收入;实际收益
fgBM_c&9T actual market 现货市场
59#lU~Kv actual price 现货价;实际价格
]ix!tb.Q actual profit 实际利润
7{xh8#m actual quotation 实盘;实际价位;实际报价
!YP@m~ actual year basis 按实际年度计算
8P"_#M?! actuals 实货
:<Fe actuarial investigation 精算调查
WyZL9K{? actuarial principle 精算原则
%/>Y/!; actuarial report 精算师报告
=&},;VOh Actuarial Society of Hong Kong 香港精算学会
8Th` ]tI actuarial valuation 精算师估值
|=EZ1<KzD actuary 精算师
yB3; ad referendum agreement 暂定协议;有待覆核的协定
Q6XRsFc ad valorem duty 从价税;按值征税
o}<4*qlI ad valorem duty system 从价税制
AQc,>{Lm ad valorem fee 从价费
Y2O"]phi@ ad valorem tariff 从价关税
%%Qo2^- additional allowance 额外免税额
/[9t` additional amount for unexpired risk 未过期风险的额外款额
f}L*uw additional assessable profit 补加应评税利润
e{KByFl additional assessment 补加评税
LC})ciWa additional commitment 额外承担
|Xw/E)jA additional commitment vote 额外承担拨款
&
u!\<\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
j+^oz'q additional dependent parent allowance 供养父母额外免税额
!=y]Sv~h additional provision 额外拨款
Ed:eGm } additional stamp duty 附加印花税
HBY.DCN[Z additional tax 补加税罚款;补加税款
XTd3|Pm Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
T<I=%P) adjudged bankrupt 被裁定破产
'oN\hy($,h adjudicated bankrupt 裁定破产人
qiZO _=0 adjudication fee 裁定费;评定印花税额手续费;评估契据费
!bC+TYsU adjudication of bankruptcy 裁定破产;宣告破产
2jbIW* adjudication of insolvency 裁定无力偿还债务
ZbT/$\0(6 adjusted actual 经调整的实数;调整后的实数
!I\!;b adjusted current assets 经调整的流动资产;调整后的流动资产
< Z|Ep1W adjusted figure 经调整的数字;调整后的数额
\@>b;4Fb+N adjusted liabilities 经调整的负债;调整后的负债
7 t?* adjusted loss 经调整的亏损;调整后的亏损
(n1Bh~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
=0-
$W5E adjusted profit 经调整的利润;调整后的利润
U;n*j3wT adjusted surplus 经调整的盈余额;调整后的盈余额
r|*&GHo L adjusted value 经调整的价值;调整后的价值
ql GW.jY. adjustment 调整;修订;理算〔保险〕
jAh2N3) adjustment centre 调剂中心
1.D-FPK adjustment lag 调整过程的时间差距;调整时差
$HG}[XD? adjustment mechanism 调整机制
fA=#Fzk 2 adjustment of loss 亏损调整
n$aA)"A # adjustment process 调整过程;调整程序
J>^\oAgpE adjustment range 调整幅度
Jjl%R[mI administered exchange rate 受管制汇率
huudBc
A[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5`]UE7gT administration expenses 行政费用
nr)c!8 administration fee 手续费;行政费
63!rUB!
administration in bankruptcy 破产管理
?+c`]gO7N administration order 遗产管理令
"v}pdUW administrator 管理人;遗产管理人
cV-1?h63 administrator of the estate 遗产管理人
&3Zy|p4V< admission of debt 债项承认书
5[{*{^F4 admission of proof 接纳债权证明
h C=:q advance 放贷款项;垫付款项;预支款项;预付款项
9]'($:LF08 advance account 暂支帐目;预付款帐户
>\ u<&>i advance compensation 预付补偿金
}YOL"<,:o advance from shareholder 股东垫款
~Z ~v advance pending reimbursement 预支以待日后付还
hCYQGx0 advanced economy 先进经济体系
E(Rh#+]Y5 advancement 预付;预付财产
=&dW(uyzY advances warrant 垫款令
7DKz;o advancing 贷出
)s9',4$eK< adverse balance 逆差
$DBGLmw adverse exchange 逆汇
$ \*`
}Y advertisement addressed to shareholders 在报章刊登的致股东通告
93IFcmO.H@ advice for collection 托收通知书
\tyg(srw0 advice of drawing 提款通知书;汇票通知书
d/74{. advice of payment 付款通知
O8U<{jgAG Advisory Committee [Securities and Futures Commission]
`d 2,*KR 谘询委员会〔证券及期货事务监察委员会〕
"&Qctk`<P Advisory Committee on Diversification 经济多元化谘询委员会
.bD_R7Bi6 affidavit 誓章;遗产申报誓章
U Q@7n1 affidavit of no receipt 述明无收款的誓章
YHV-|UNF affiliate 联号;联营公司;附属公司
(!5LW'3B affiliated company 附属公司;联号;联营公司
( #Z` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
xw<OLWW affordability 负担能力
W/=|/-\]/ African Development Bank [AfDB] 非洲开发银行
f-2$
L after-acquired property 事后取得的财产
8_H=^a>2 after-hours dealing 市后交易
mqfO4"lt after-tax profit 税后盈利;税后利润;税后溢利
c~<1': agency agreement 代理协议
$[@0^IJq=K agency expenses 代理机构的开支
hIJ)MZU| agency fee 代理费
~^)^q8 Agency Law 《代理法》
`A/j1UWJ agent 代理人;承销人
wzjU,Mwe agent of company 公司代理人
/cFzotr"9 agent's fee 代理人费;经纪费
Fk=}iB#( aggregate 总计;总数;总体数字
~n!!jM:N aggregate amount 总款额;总额
M!M!Ni aggregate assets and liabilities 总体资产与负债
=\,
qP aggregate at constant price 按固定价格计算的总体数字
KyP)Qzp aggregate demand 总需求
K 3GSOD> aggregate gross position 总持仓量
~9Cz6yF aggregate limit 总限额
uk`8X`' aggregate of salaries tax 合计薪俸税
qIwV q!= aggregate performance 总体表现;总体业绩
fR-C0"c aggregate supply 总体供应
W</n=D<,I aggregate surplus 总盈余
t j Vh^ aggregate total 整体总额
VyG4(Xva aggregate value 总值;合计价值
Z<b"`ty. aggregated basis 合计基准
4\
/*jA aggregated net chargeable income 合计应课税入息实额
G&eP5'B4i aggregation 合并计算;合计;总和
qu6DQ@
~YC aggregation of incomes of husband and wife 夫妇入息合并计算
$trAC@3O@ aggregation of property 财产的总和
r!N]$lB agio 差价;贴水
FdOFE.l 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》
X7*` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fn{S
"33" 《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》
J?:[$ C5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|f2A89 《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》
YJ7V`Np Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!$XHQLqF2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ZC^C agreement for a settlement 授产协议
}UyQ# U agreement for assignment 转让协议
3mt%!}S agreement for sale 售卖协议;买卖协议
6\dX agreement for sale and purchase 买卖协议
Md;/nJO~{ agreement for the payment of interest 支付利息协议
VU!w!GN]Y agreement for the repayment of money 还款协议
-[#n+`M agreement of reinsurance 再保险协议
~bA,GfSn0 Agricultural Bank of China 中国农业银行
_.18z+ air passenger departure tax 飞机乘客离境税
SjcL#S($&Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
BZ+-p5]- airport tax 机场税
w3*-^: ?j alcohol duty 酒精税
\X}8q alienation 让与;让渡;转让
S9Y[4*// alimony 生活费;赡养费
YwT-T,oD All Ordinaries Index [AOI] 所有普通股指数
5a8>g
[2U all risks 全险;综合险
#'o7x'n^ All Sales Record for Stock Market 《股票市场成交报告》
msTB'0 Allied Capital Resources Limited 新联财务有限公司
Vj^dD9: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{gy+3
allocation letter 拨款信件
q{4|Kpx@ allocation of fund 分配款项;预留款项
fJ80tt?r allocation of profit 利润分配;溢利分配
%EbiMo ]3B allocation warrant 拨款令
d}0qJoH4 allotment 分配;配股
&y_? rH allotment notice 股份配售通知;配股通知
W 5DbFSgB allotment of shares 股份分配
sroGER. allowable 可获宽免;免税的
]= x
1`j allowable business loss 可扣除的营业亏损
q7]>i!A allowable expenses 可扣税的支出
Bmr<O! allowance 免税额;津贴;备抵;准备金
?KN:r E allowance for debts 债项的免税额
0~E 6QhV: allowance for depreciation by wear and tear 耗损折旧免税额
DR+,Y2!_GT allowance for funeral expenses 殡殓费的免税额
]YD(`42 x allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Y\t_&