A:
Y[]t_o) A share A股;甲类股份
qf$|z`c abatement of tax 减税;减扣免税额
+ANIm^@ ABN AMRO Bank N.V. 荷兰银行
S.>9tV2Ca above-the-line expenditure 线上项目支出;经常预算支出
+-137!x\q above-the-line receipt 线上项目收入;经常预算收入
#$)rwm.jW? ABSA Asia Limited 南非联合亚洲有限公司
H
pfI absolute change 绝对数值变更
=W^L8!BE' absolute expenditure 实际开支
Z6ex<[`I absolute guideline figure 绝对准则数字
?kefRev<#h absolute interest 绝对权益
R6.#gb8^oS absolute order of discharge 绝对破产解除令
gZSi\m> absolute profit margin 绝对利润幅度
OB@t(KNx*P absolute value 实值;绝对值
g o Z# absolutely vested interest 绝对既得权益
-iX!F~qS, absorbed cost 已吸收成本;已分摊成本
L, GtIZkE absorption 吸收;分摊;合并
H;L&G|[ absorption rate 吸收率;摊配率;分摊率
}=4".V`-o ACB Finance Limited 亚洲商业财务有限公司
\{mJO>x acceptable form of reciprocity 合理的互惠条件
}#^F'%zf acceptable rate 适当利率;适当汇率
{XW>:EU'N acceptance agreement 承兑协议
)fr\V." acceptance for honour 参加承兑
+JVfnTd acceptor 承兑人;接受人;受票人
@C)h;TR acceptor for honour 参加承兑人
GQNiBsV accident insurance 意外保险
W5g!`f Accident Insurance Association of Hong Kong 香港意外保险公会
+:Zi(SuS] accident insurance scheme 意外保险计划
X;RI7{fW%X accident year basis 意外年度基准
m<ruFxY accommodation 通融;贷款
:HQ/vVw'"9 accommodation bill 通融票据;空头票据
U<gw<[>f accommodation party 汇票代发人
!A0bbJ account balance 帐户余额;帐户结余
~`fB\7M account book 帐簿
O,6!`\N D account collected in advance 预收款项
-*r';Mz; account current book 往来帐簿
E/ )+hK& account of after-acquired property 事后取得的财产报告
( mMz]b5 account of defaulter 拖欠帐目
7QFEQ} account payable 应付帐款
,FO|'l account payee only [A/C payee only] 只可转帐;存入收款人帐户
"G(/MT^C account receivable 应收帐款
=LzW#s=O account receivable report 应收帐款报表
__npX_4%S account statement 结单;帐单;会计财务报表
#O
]IXo(5z account title 帐户名称;会计科目
aoX$,~oI5 accountant's report 会计师报告
-6>rR{z Accountant's Report Rules 会计师报告规则
r&RSQHa) accounting and auditing procedure 会计与审计程序;会计与核数程序
.[A S Accounting Arrangements 《会计安排》
=0Sa accounting basis 会计基础
Z2}b1#U? accounting by Official Receiver 破产管理署署长呈交的帐目
r2w7lf66! Accounting Circular 《会计通告》
u9(AT>HxT accounting class 会计类别
C(hg"_W ou accounting date 记帐日期;会计结算日期
;& +75n accounting for money 款项核算
?^p8]Va% Accounting Officer 会计主任
Dh<e9s: accounting period 会计报告期;会计期
T]`"
Xl8 accounting policy 会计政策;会计方针
SO"P3X accounting practice 会计惯例
XPKcF I= accounting principle 会计准则
(
PlNaasV accounting record 会计记录
;zODp+4@Q accounting report 会计报告
"(GeW286k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
EG6fC4rfC Accounting Society of China 中国会计学会
IgJC>;]u accounting statement 会计报表
TXv#/@ accounting system 会计制度;会计系统
!y.7"G* accounting transaction 会计事项;帐务交易
h08T Q=n accounting treatment 会计处理
IuD<lMeJJ accounting year 会计年度
4Rq"xYGXh accretion 增值;添加
Z0KA4O$eL accrual 应计项目;应累算数目
k9]n/ accrual basis 应计制;权责发生制
/.bwwj_; accrual basis accounting 应计制会计;权责发生制会计
J$[Vm%56 accrue 应累算;应计
"?-s
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eH6cBX#P. accrued charges 应计费用
cB^lSmu5 accrued cumulative preference share dividend 应累算的累积优先股股息
Gx($q;8 accrued expenses 应累算费用
l:HuG! accrued interest payable 应付利息;应计未付利息
e+U o-CO accrued interest receivable 应收利息;应计未收利息
Vo()J4L accrued right 累算权益
xH uyfQLk accruing profit 应累算的利润
<D}k@M
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6yqp<D0SP) accumulated profit 累积利润;滚存溢利
8pk">"#s accumulated reserve 累积储备
;p8xL)mUP accumulation of surplus income 累积收益盈余
\&0NH=*^ acquired assets 既得资产
>{Djx acquisition 收购;购置;取得
>E3OYa?G acquisition cost 购置成本
*6DKUCA/ acquisition expenses 购置费用
VXp
X#O acquisition of 100% interest 收购全部股权
Vv]mME@ acquisition of control 取得控制权
_nUuiB> acquisition of fixed assets 购置固定资产
,*US) &x acquisition of shell “买壳”
qS>el3G acquisition price 收购价
A\>qoR!Y act of God 天灾
R}FN6cH acting partner 执事合伙人
X*@Sj;|m active market 买卖活跃的市场;交投畅旺的市场;旺市
1|--Xnv active partner 积极参与的合伙人
sKtH4d5) active trading 交投活跃
tEl_A"^e actual circulation 实际流通
}<p%PyM actual cost 实际成本
{1[8,Ho actual expenditure 实际开支;实际支出
%Ok.XBS) actual income 实际入息;实际收入;实际收益
ND*5pRzvp actual market 现货市场
%0QYkHdFR` actual price 现货价;实际价格
"PPwJ/L( actual profit 实际利润
2cL<` actual quotation 实盘;实际价位;实际报价
nm..$QL actual year basis 按实际年度计算
Yhfk{ CI actuals 实货
t"Rn#V\c." actuarial investigation 精算调查
90a=
39kI actuarial principle 精算原则
%"D-1&%zY actuarial report 精算师报告
%-D2I Actuarial Society of Hong Kong 香港精算学会
eo!{rs@f actuarial valuation 精算师估值
Jh1fM`kB5K actuary 精算师
#\qES7We6 ad referendum agreement 暂定协议;有待覆核的协定
*
-)aGL ad valorem duty 从价税;按值征税
oID,PB*9 ad valorem duty system 从价税制
ZC"p^~U_e[ ad valorem fee 从价费
c)?y3LX ad valorem tariff 从价关税
|yr}g-m additional allowance 额外免税额
:B
im`mHl additional amount for unexpired risk 未过期风险的额外款额
\TjsXy=:) additional assessable profit 补加应评税利润
P$Nwf,d2u additional assessment 补加评税
kq+L63fZ additional commitment 额外承担
HUH=Y; additional commitment vote 额外承担拨款
hz!.|U@,{< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{dDU^7O additional dependent parent allowance 供养父母额外免税额
o/&Q^^Xj^~ additional provision 额外拨款
G"]'`2.m additional stamp duty 附加印花税
'a}pWkLB additional tax 补加税罚款;补加税款
U<$ |ET' Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
c;VW>&,B adjudged bankrupt 被裁定破产
Onao'sjY adjudicated bankrupt 裁定破产人
\O56!,k adjudication fee 裁定费;评定印花税额手续费;评估契据费
9496ayi adjudication of bankruptcy 裁定破产;宣告破产
Ad[-YT adjudication of insolvency 裁定无力偿还债务
xpae0vw adjusted actual 经调整的实数;调整后的实数
YvonZ adjusted current assets 经调整的流动资产;调整后的流动资产
p4=^
UP adjusted figure 经调整的数字;调整后的数额
] '..G- adjusted liabilities 经调整的负债;调整后的负债
2]|+.9B adjusted loss 经调整的亏损;调整后的亏损
sNWj+T 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
92EvCtf adjusted profit 经调整的利润;调整后的利润
R"jX9~3Ln adjusted surplus 经调整的盈余额;调整后的盈余额
5 Jd,]~KAP adjusted value 经调整的价值;调整后的价值
yo5|~"yZY adjustment 调整;修订;理算〔保险〕
3LG)s:p$/ adjustment centre 调剂中心
z[th@!3 adjustment lag 调整过程的时间差距;调整时差
B|tP3< adjustment mechanism 调整机制
Xh5
z8 adjustment of loss 亏损调整
&W1c#]q@r adjustment process 调整过程;调整程序
72aj4k]^ adjustment range 调整幅度
r!+)U#8 administered exchange rate 受管制汇率
u?!p[y6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=4G9ev
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rxO|k0x^C administration fee 手续费;行政费
BQsy)H`4E administration in bankruptcy 破产管理
3vx?x39*Y administration order 遗产管理令
:2La, administrator 管理人;遗产管理人
I_Q '+d administrator of the estate 遗产管理人
>Py=H+d!j admission of debt 债项承认书
6 LC*X admission of proof 接纳债权证明
F[LBQI`zq advance 放贷款项;垫付款项;预支款项;预付款项
RX'(
l advance account 暂支帐目;预付款帐户
pl5!Ih6 advance compensation 预付补偿金
M*nfWQ
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dI3U*:$X
advance pending reimbursement 预支以待日后付还
k z<We/ advanced economy 先进经济体系
VgOj#Z?K advancement 预付;预付财产
ds`a6>746 advances warrant 垫款令
)]'?yS" advancing 贷出
E1=]m adverse balance 逆差
Lf3:' n adverse exchange 逆汇
WL<Cj_N_{H advertisement addressed to shareholders 在报章刊登的致股东通告
:WE(1!P@ advice for collection 托收通知书
[E+#+-n7 advice of drawing 提款通知书;汇票通知书
}{s<!b advice of payment 付款通知
Jjv,
)@yo Advisory Committee [Securities and Futures Commission]
ZhW>H 谘询委员会〔证券及期货事务监察委员会〕
Y<l{DmrsA Advisory Committee on Diversification 经济多元化谘询委员会
|iJ37QIM affidavit 誓章;遗产申报誓章
S7@.s`_{w affidavit of no receipt 述明无收款的誓章
&{99Owqg affiliate 联号;联营公司;附属公司
U)2\=%8 affiliated company 附属公司;联号;联营公司
jvA]EN6$;~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
HKV]Rn affordability 负担能力
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f~%&oP African Development Bank [AfDB] 非洲开发银行
(h%!Kun after-acquired property 事后取得的财产
T0i_X(_ after-hours dealing 市后交易
*:wu{3g}M` after-tax profit 税后盈利;税后利润;税后溢利
0Db#W6*^ agency agreement 代理协议
*G^QS"% agency expenses 代理机构的开支
Drz#D1-2 agency fee 代理费
Z':}ZXy] Agency Law 《代理法》
iphe0QE[#} agent 代理人;承销人
x,pzX( agent of company 公司代理人
a8''t_Dp agent's fee 代理人费;经纪费
vk&C'&uV9@ aggregate 总计;总数;总体数字
IZ"d s=w aggregate amount 总款额;总额
Z8Qmj5'[ aggregate assets and liabilities 总体资产与负债
>O?5mfMK aggregate at constant price 按固定价格计算的总体数字
ex1b jM7 aggregate demand 总需求
8sLp! O;f2 aggregate gross position 总持仓量
h5>JBLawQP aggregate limit 总限额
7YrX3Hx8 aggregate of salaries tax 合计薪俸税
46Vx)xX aggregate performance 总体表现;总体业绩
&Nl: aggregate supply 总体供应
(bY#!16C: aggregate surplus 总盈余
7EO/T,{a aggregate total 整体总额
X0O@, aggregate value 总值;合计价值
YLk/16r aggregated basis 合计基准
WbB0{s aggregated net chargeable income 合计应课税入息实额
se2ay_<F+ aggregation 合并计算;合计;总和
X2v|O3>/N aggregation of incomes of husband and wife 夫妇入息合并计算
q,A; d^g aggregation of property 财产的总和
<J!#k@LY]7 agio 差价;贴水
"CX&2Xfe Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'(4$h3-gv7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jNBvy1 《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》
\hoYQK j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q)#+S(TG 《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》
8wMu^3r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&N.D!7X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D<78Tm
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?VmEbl agreement for assignment 转让协议
4*&_h g)h agreement for sale 售卖协议;买卖协议
'#L.w6<B agreement for sale and purchase 买卖协议
g)nsP agreement for the payment of interest 支付利息协议
.IXkdy agreement for the repayment of money 还款协议
|]y]K% agreement of reinsurance 再保险协议
fL>>hBCqC Agricultural Bank of China 中国农业银行
fO|oV0Rw air passenger departure tax 飞机乘客离境税
=J:6p-\* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d ]R&mp|' airport tax 机场税
wGr5V! alcohol duty 酒精税
E]/` JI'% alienation 让与;让渡;转让
S2T~7- alimony 生活费;赡养费
!36jtKdM All Ordinaries Index [AOI] 所有普通股指数
4Hc+F( all risks 全险;综合险
74i All Sales Record for Stock Market 《股票市场成交报告》
9)}Nx>K Allied Capital Resources Limited 新联财务有限公司
vau0Jn%=ck all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3Uw}!>`% allocation letter 拨款信件
.Lbu[ allocation of fund 分配款项;预留款项
c0h:Vqk- allocation of profit 利润分配;溢利分配
?B7n,!&~ allocation warrant 拨款令
PZ06
_ allotment 分配;配股
.93B@u allotment notice 股份配售通知;配股通知
/Sy:/BQ allotment of shares 股份分配
WrP4*6;" allowable 可获宽免;免税的
/i.3v45t" allowable business loss 可扣除的营业亏损
V/"P};n allowable expenses 可扣税的支出
lB3@jF allowance 免税额;津贴;备抵;准备金
X]
cI ? allowance for debts 债项的免税额
^U OVXRn allowance for depreciation by wear and tear 耗损折旧免税额
b+7!$ allowance for funeral expenses 殡殓费的免税额
?(rJ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
SFP%UfM<