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by06!-P0[ A share A股;甲类股份
0"QE,pLe4 abatement of tax 减税;减扣免税额
W"Rii]GK" ABN AMRO Bank N.V. 荷兰银行
O.$<Bf9
above-the-line expenditure 线上项目支出;经常预算支出
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* above-the-line receipt 线上项目收入;经常预算收入
[MEa@D<7N ABSA Asia Limited 南非联合亚洲有限公司
vv8$u3H absolute change 绝对数值变更
$o @?D^ absolute expenditure 实际开支
Yr31GJ}K absolute guideline figure 绝对准则数字
SUVr&S6Nk absolute interest 绝对权益
~T-.k
7t absolute order of discharge 绝对破产解除令
f/c}XCH_h absolute profit margin 绝对利润幅度
7 Ow7| absolute value 实值;绝对值
^4fkZh absolutely vested interest 绝对既得权益
;,A\bmC absorbed cost 已吸收成本;已分摊成本
B#DV<%GPl absorption 吸收;分摊;合并
7uDUZdJy absorption rate 吸收率;摊配率;分摊率
T#BOrT>V ACB Finance Limited 亚洲商业财务有限公司
14&EdTG. acceptable form of reciprocity 合理的互惠条件
{0LdLRNZ acceptable rate 适当利率;适当汇率
UF{2Gx acceptance agreement 承兑协议
,\m c.80 acceptance for honour 参加承兑
.U3p~M+ acceptor 承兑人;接受人;受票人
g&bO8vR= acceptor for honour 参加承兑人
{e@1,19 accident insurance 意外保险
p&\uF#I;
Accident Insurance Association of Hong Kong 香港意外保险公会
B 3h<K} accident insurance scheme 意外保险计划
m,KY_1%M accident year basis 意外年度基准
;PHnv5 x@f accommodation 通融;贷款
0I _;?i accommodation bill 通融票据;空头票据
OiOL4}5( accommodation party 汇票代发人
%x *f{(8h account balance 帐户余额;帐户结余
@3@%9E account book 帐簿
;F+%{LgKl account collected in advance 预收款项
.Sn1YAhE account current book 往来帐簿
f65Sr"qB3 account of after-acquired property 事后取得的财产报告
VO`A account of defaulter 拖欠帐目
) )F.|w account payable 应付帐款
O>Sbb2q?" account payee only [A/C payee only] 只可转帐;存入收款人帐户
QCo^#- account receivable 应收帐款
gvJJ.IX]+ account receivable report 应收帐款报表
6:!fyia account statement 结单;帐单;会计财务报表
ZJpI]^9| account title 帐户名称;会计科目
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9q;!/1 accountant's report 会计师报告
CL*%06QyE Accountant's Report Rules 会计师报告规则
'!I?C/49k accounting and auditing procedure 会计与审计程序;会计与核数程序
at*=#?M1? Accounting Arrangements 《会计安排》
xpxm9ySwu accounting basis 会计基础
4
5lg&oO accounting by Official Receiver 破产管理署署长呈交的帐目
9VByFQgM Accounting Circular 《会计通告》
:1=?/8h accounting class 会计类别
CQ`(,F3( accounting date 记帐日期;会计结算日期
J53;w:O accounting for money 款项核算
Jc)1} Accounting Officer 会计主任
XJ\q!{;h accounting period 会计报告期;会计期
5Z[D(z accounting policy 会计政策;会计方针
J$Q-1fjj accounting practice 会计惯例
E)P1`X accounting principle 会计准则
uM}O8N accounting record 会计记录
H6O\U2+ accounting report 会计报告
zaZ}:N/w(z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-0`hJ_( Accounting Society of China 中国会计学会
n`,Q: accounting statement 会计报表
kUt9'|9! accounting system 会计制度;会计系统
m&q;.|W accounting transaction 会计事项;帐务交易
hF~B&^dd. accounting treatment 会计处理
]| yH8 m accounting year 会计年度
twtDyo(\ accretion 增值;添加
$ZU(bEUOG accrual 应计项目;应累算数目
J]0#M:w& accrual basis 应计制;权责发生制
0- UeFy accrual basis accounting 应计制会计;权责发生制会计
{P-PH$ E- accrue 应累算;应计
a)1,/:7' accrued benefit 应累算利益
b {5|2&= accrued charges 应计费用
r2th6hl~ accrued cumulative preference share dividend 应累算的累积优先股股息
Lk9>7xY accrued expenses 应累算费用
b{rmxtx accrued interest payable 应付利息;应计未付利息
RtL<hD accrued interest receivable 应收利息;应计未收利息
^ztf:'l@C accrued right 累算权益
CA4-&O" accruing profit 应累算的利润
o^?{j*)g accumulated fiscal reserve 累积财政储备
WI6E3,ejB1 accumulated profit 累积利润;滚存溢利
K*9b `% accumulated reserve 累积储备
=;H'~ accumulation of surplus income 累积收益盈余
%\cC]<> acquired assets 既得资产
@nP}q!y acquisition 收购;购置;取得
{Y[D!W2y acquisition cost 购置成本
DVJc-.x8 acquisition expenses 购置费用
VO Qt{v{1| acquisition of 100% interest 收购全部股权
deoM~r9s acquisition of control 取得控制权
DBUwf1=qj acquisition of fixed assets 购置固定资产
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?2 o! acquisition of shell “买壳”
@:&+wq_>A^ acquisition price 收购价
O[y`'z;C act of God 天灾
?/(K7>` acting partner 执事合伙人
b-?o?}* active market 买卖活跃的市场;交投畅旺的市场;旺市
Z?.*.<"Sj active partner 积极参与的合伙人
v+#j> active trading 交投活跃
dYd~9 actual circulation 实际流通
WDdi}i>2 actual cost 实际成本
E/ZJ\@gzD actual expenditure 实际开支;实际支出
]eW|}V7A: actual income 实际入息;实际收入;实际收益
1Ol]^'y7) actual market 现货市场
ugB{2oq i actual price 现货价;实际价格
Y14R"*t~ actual profit 实际利润
{1aAm+ actual quotation 实盘;实际价位;实际报价
0*?XQV@ actual year basis 按实际年度计算
>!1 f` actuals 实货
s8[9YfuW actuarial investigation 精算调查
4C%>/*%8> actuarial principle 精算原则
^-u HdafP actuarial report 精算师报告
w<Cmzkf Actuarial Society of Hong Kong 香港精算学会
b3xkJ&Z actuarial valuation 精算师估值
xbC8Amo;8" actuary 精算师
e@=[+iJc ad referendum agreement 暂定协议;有待覆核的协定
S=,1}
XZ ad valorem duty 从价税;按值征税
&ZN'Ey? ad valorem duty system 从价税制
J&:W4\ m ad valorem fee 从价费
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ad valorem tariff 从价关税
Hi_Al,j: additional allowance 额外免税额
]B3FTqR{i additional amount for unexpired risk 未过期风险的额外款额
vvAk<[
additional assessable profit 补加应评税利润
!rg0U<bO! additional assessment 补加评税
@>2rz additional commitment 额外承担
V6MT> T additional commitment vote 额外承担拨款
82za4u$q# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3:joSQa additional dependent parent allowance 供养父母额外免税额
U;{,lS2l additional provision 额外拨款
MQ(/l_=zQ additional stamp duty 附加印花税
_(`X .D additional tax 补加税罚款;补加税款
mN{ajf)@ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
B"m:<@ " adjudged bankrupt 被裁定破产
Y-q@~vZ] adjudicated bankrupt 裁定破产人
O2]r]9sh* adjudication fee 裁定费;评定印花税额手续费;评估契据费
=6<w'> adjudication of bankruptcy 裁定破产;宣告破产
;b?+:L adjudication of insolvency 裁定无力偿还债务
sNfb %r adjusted actual 经调整的实数;调整后的实数
P9"D[uz adjusted current assets 经调整的流动资产;调整后的流动资产
#)A?PO2 adjusted figure 经调整的数字;调整后的数额
Kn#xY3W6 adjusted liabilities 经调整的负债;调整后的负债
$&=;9=" adjusted loss 经调整的亏损;调整后的亏损
{]\uR-a(o adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
3Ge <G adjusted profit 经调整的利润;调整后的利润
AKKU-5
B9c adjusted surplus 经调整的盈余额;调整后的盈余额
C.eV|rc@T adjusted value 经调整的价值;调整后的价值
cm@ oun adjustment 调整;修订;理算〔保险〕
1LE^dS^V adjustment centre 调剂中心
e4qk>Cw adjustment lag 调整过程的时间差距;调整时差
~5 pC$SC6> adjustment mechanism 调整机制
5Vnr"d adjustment of loss 亏损调整
(U'7Fc adjustment process 调整过程;调整程序
z]l-?>Zbg adjustment range 调整幅度
V87ee, administered exchange rate 受管制汇率
i %hn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t+!gzZ administration expenses 行政费用
<]Pix) administration fee 手续费;行政费
?PE1aB+{: administration in bankruptcy 破产管理
IEoR7: administration order 遗产管理令
;}eEG{`Y administrator 管理人;遗产管理人
A,lw-(.z4Z administrator of the estate 遗产管理人
ss`q{ARb
admission of debt 债项承认书
k;fnC+Y$s admission of proof 接纳债权证明
YY:iPaGO advance 放贷款项;垫付款项;预支款项;预付款项
wAYzR$i advance account 暂支帐目;预付款帐户
]u4>;sa advance compensation 预付补偿金
j+13H+dN advance from shareholder 股东垫款
c+b:K advance pending reimbursement 预支以待日后付还
B`Or#G3ph advanced economy 先进经济体系
/cL9?k;o advancement 预付;预付财产
fteyG$-s advances warrant 垫款令
i[ Gw7'f advancing 贷出
!v5sWVVR adverse balance 逆差
86[RH!e adverse exchange 逆汇
R!/,E advertisement addressed to shareholders 在报章刊登的致股东通告
&Qq/Xi,bZ advice for collection 托收通知书
VJl &Bq+ advice of drawing 提款通知书;汇票通知书
/2_B$ advice of payment 付款通知
Sa[EnC Advisory Committee [Securities and Futures Commission]
W-C0YU1 谘询委员会〔证券及期货事务监察委员会〕
[2QY Advisory Committee on Diversification 经济多元化谘询委员会
N}+B:l]Qy affidavit 誓章;遗产申报誓章
K*Nb_|~ affidavit of no receipt 述明无收款的誓章
>|_gT%]5 affiliate 联号;联营公司;附属公司
y13CR2t6 affiliated company 附属公司;联号;联营公司
-Ty<9(~S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F`;TU"pDf affordability 负担能力
g~Nij~/ African Development Bank [AfDB] 非洲开发银行
1FD7~S| after-acquired property 事后取得的财产
^C:{z)"h after-hours dealing 市后交易
XgiI6-B~ after-tax profit 税后盈利;税后利润;税后溢利
^;)SFmjg% agency agreement 代理协议
]m/@wW9 agency expenses 代理机构的开支
"lU]tIpCu agency fee 代理费
c;b[u:>~- Agency Law 《代理法》
hHfe6P
| agent 代理人;承销人
} `>J6y9 agent of company 公司代理人
,WO%L~db agent's fee 代理人费;经纪费
t7*G91Hoq& aggregate 总计;总数;总体数字
mq{$9@3 aggregate amount 总款额;总额
)WP]{ W)r aggregate assets and liabilities 总体资产与负债
>uyeI&z aggregate at constant price 按固定价格计算的总体数字
c69U1 aggregate demand 总需求
s=q%:uCO aggregate gross position 总持仓量
sxN>+v11z aggregate limit 总限额
c?p0#3%L# aggregate of salaries tax 合计薪俸税
4[5lX C aggregate performance 总体表现;总体业绩
Sr ztTfY aggregate supply 总体供应
g/U$!d_ aggregate surplus 总盈余
9{9#AI.G aggregate total 整体总额
}j5R@I6P aggregate value 总值;合计价值
/\ ,_P aggregated basis 合计基准
Io,/ +#| aggregated net chargeable income 合计应课税入息实额
kH>vD =q> aggregation 合并计算;合计;总和
d6t)gG*5 aggregation of incomes of husband and wife 夫妇入息合并计算
H;TOPtt2 aggregation of property 财产的总和
33{;[/4 agio 差价;贴水
qXP1Q3 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》
7E!";HT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[Q7->Wo|S: 《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》
k lP{yxU'n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xI`Uk8- 8 《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》
|iwM9oO% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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>xSqX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_ bXVg3oDt agreement for a settlement 授产协议
k\mXo-:V6 agreement for assignment 转让协议
xP{HjONu agreement for sale 售卖协议;买卖协议
{*M>X}voS agreement for sale and purchase 买卖协议
`eMrP` agreement for the payment of interest 支付利息协议
1BMV=_ agreement for the repayment of money 还款协议
3xmiX{1e agreement of reinsurance 再保险协议
G_2gKkIK- Agricultural Bank of China 中国农业银行
DGa#d_I air passenger departure tax 飞机乘客离境税
~J:$gu~` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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%It airport tax 机场税
a2cx alcohol duty 酒精税
c]s(u+i alienation 让与;让渡;转让
c ,h.`~{ alimony 生活费;赡养费
O:`GL1{ve? All Ordinaries Index [AOI] 所有普通股指数
RQj`9F all risks 全险;综合险
xVsa,EX b All Sales Record for Stock Market 《股票市场成交报告》
LT,iS)dY+ Allied Capital Resources Limited 新联财务有限公司
a gmeiJT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J+/}K>2# allocation letter 拨款信件
vCy.CN$ allocation of fund 分配款项;预留款项
XJ
f+Eh allocation of profit 利润分配;溢利分配
1V*8,YiC< allocation warrant 拨款令
hb /8Q allotment 分配;配股
h"VpQhi allotment notice 股份配售通知;配股通知
dAYI D E allotment of shares 股份分配
Dh\S`nfFq allowable 可获宽免;免税的
S\!
a"0$ allowable business loss 可扣除的营业亏损
dxzvPgi? allowable expenses 可扣税的支出
26\HV allowance 免税额;津贴;备抵;准备金
/gqqKUx allowance for debts 债项的免税额
]Wy^VcqX allowance for depreciation by wear and tear 耗损折旧免税额
[ -9)T allowance for funeral expenses 殡殓费的免税额
V9 +xL 1U# allowance for inflation 为通货膨胀而预留的款项;通胀准备金
=Q/w% 8G allowance for repairs and outgoings 修葺及支出方面的免税额
W; 3
R; allowance to debtor 给债务人的津贴
1?D8|< alteration of capital 资本更改
^G|w8t+^ alternate trustee 候补受托人
-vv
amalgamation 合并
{Ior.(D>Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$\0cJCQ3 ambit of charges 征税范围;收费范围
o-\ok|,)#j amended valuation 经修订的估值
FX7Cjo#=R American Commodities Exchange 美国商品交易所
>%iu!H" American Express Bank Limited 美国运通银行
D 7Gd% American Stock Exchange 美国证券交易所
4'+d"Ok amortization 摊销
T4V[RN
amount due from banks 存放银行同业的款项
96.IuwL*.s amount due from banks abroad 存放海外银行同业的款项
kbfuvJ> amount due from holding companies 控股公司欠款
89*S?C1 amount due from local banks 存放本港银行同业的款项
bh= \ amount due to banks 银行同业的存款
J>f
/u:. amount due to banks abroad 海外银行同业的存款
3q'K5}
_ amount due to holding companies 控股公司存款
v;)BVv amount due to local banks 本港银行同业的存款
<ldid]o
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v
t^r1j amount for note issue 发行纸币的款额
EHH|4;P6 amount of bond 担保契据的款额
IT8B~I\OY amount of consideration 代价款额
QT`fix{ amount of contribution 供款数额
pu\b`3C( amount of indebtedness 负债款额
68vxI|EZ amount of principal of the loan 贷款本金额
?~F]@2)5w amount of rates chargeable 应征差饷数额
2"T8^r|U amount of share capital 股本额
98D{{j92 amount of sums assured 承保款额
X?KGb{ amount of variation 变动幅度
Y
h^WTysBn amount of vote 拨款数额
2B6^]pSk amount payable 应付款额
U3mXm?f amount receivable 应收款额
0^J*+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)vO_sIbnW analysis 分析
+V2C}NQ5R ancillary risk 附属风险
rDpe_varA annual account 周年帐目;周年帐目报表;年度决算;年结
@Djs[Cs<* annual accounting date 年结日期
vg+r?4Q3 annual allowance 每年免税额;年积金;年度津贴;年津
X tJswxw`K annual balance 年度余额
^OHZ767v annual disposable income 每年可动用收入
'jh2**i 34 annual estimates 周年预算
zSEr4^Dk4 annual fee 年费
8lMZ annual general meeting 周年大会
EwTS!gL annual growth rate 年增率;每年增长率
b2a'KczV annual long-term supplement 长期个案每年补助金
9U!JK3d annual pensionable emolument 可供计算退休金的年薪
~&lQNl3`m6 annual report 年报
V^j3y`K Annual Report on the Consumer Price Index 《消费物价指数年报》
2;&mkcK' annual return 周年报表;周年申报表;每年报税表格
?2H{^\<(e Annual Return Rules 《周年报表规则》
613/K`o annual review of consumer prices 每年消费物价回顾
{]+ jL1 annual roll-forward basis 逐年延展方式
TAXd,z N annual salary 年薪
9 1BY]N annual statement 年度报表;年度决算表
`ffj8U 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
Z$Z`@&U= annuitant 年金受益人
.?A'6 annuity 年金
^/G?QR annuity contract 年金合约
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p6v1& annuity on human life 人寿年金
DG_}9M!DW@ antecedent debt 先前的债项
jjxIS ante-dated cheque 倒填日期支票
RI?NB6U anticipated expenditure 预期开支
aLV~|$:2 anticipated net profit 预期纯利
[fd~nD#. anticipated revenue 预期收入
}'u3U"9) anti-inflation measure 反通货膨胀措施
|__d 8a anti-inflationary stance 反通货膨胀立场
H!p!sn apparent deficit 表面赤字
%(fL? apparent financial solvency 表面偿债能力
Tsu\oJ[ apparent partner 表面合伙人
b21}49bHN application for personal assessment 个人入息课税申请书
k"t>He application of fund 资金应用
C,[L/! application to release as liquidator and to destruct the books of accounts and documents
P~&O4['< 申请免除清盘人职务及毁灭帐簿与文件
TLy;4R2Nn appointed actuary 委任精算师
&q.)2o#Q. appointed auditor 委任核数师;委任审计师
O ,l\e3; appointed trustee 委任的受托人
&u&2D$K,tp appointer 委任人
}K?F7cD apportioned pro rata 按比例分摊
)sqaR^ apportionment 分配;分摊
8^i[j\Y;6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5@K\c6 apportionment formula 分摊方程式
bC6X?m= apportionment of estate duty 遗产税的分摊
c qv.dC appraisal 估价;评估
L%f-L.9`u appreciable growth 可观增长
,KT<4 appreciable impact 显着影响
6tX.(/+L appreciable increase 可观增长
QI.t&sCh5 appreciation 增值;升值
I`lDWL appreciation against other currencies 相对其他货币升值
[S%J*sz~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M\I_{Q?_ appreciation tax 增值税
=+`D appropriation 拨款;拨用;拨付
E`~i-kf appropriation account 拨款帐目
ma3Qi/ Appropriation Bill 拨款法案
o.v2z~V appropriation-in-aid system 补助拨款办法
/({P1ti:C approved assets 核准资产
dZF8R approved basket stock 认可一篮子证券
'HCnB]1 approved budget 核准预算
^<!Ia approved charitable donation 认可慈善捐款
#&k8TY approved charitable institution 认可慈善机构
gEE9/\>%- approved currency 核准货币;认可货币
,dOMW+{ approved estimates 核准预算
vXc!Zg~ approved estimates of expenditure 核准开支预算
/=bSt approved overseas insurer 核准海外保险人
cY{I:MA+h@ approved overseas trust company 核准海外信托公司
Q^nG0<q+ approved pooled investment fund 核准汇集投资基金
[@g ~ approved provident fund scheme 认可公积金计划
" l.!Ed approved provision 核准拨款
f7.m=lbe approved redeemable share 核准可赎回股份
P7'M],!9w approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
hUBF/4s\ approved subordinated loan 核准附属贷款
_'&k#Q arbitrage 套戥;套汇;套利
Rb?~ Rs\ arbitrageur 套戥者;套汇者
y!F:m=x< arbitrary amount 临时款项
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arrangement 措施;安排;协定
f]c<9Q>* arrears 欠款
UBa- arrears of pay 欠付薪酬
-E:(w<]; arrears of revenue 逾期未收税款;逾期未收的帐项
n7@j}Q(&? articles of association 组织章程;组织细则;组织章程细则
@$Yb#$/ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
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&ej{ ascertainment of profit 确定利润
Bf/|{@ "Asia Clear" “亚洲结算系统”
gUspGsfr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N_0pO<<cs Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
::ri3Tu Asian Development Fund [ADF] 亚洲发展基金
*aI~W^N3 Asian dollar bond 亚洲美元债券
3XnE y
+ Asian dollar market 亚洲美元市场
# 9V'';: Asian dollar rate 亚洲美元利率
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Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q~8y4=|#CY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/Ad6+cY asked price 沽盘;喊价;索价;卖方报价
f
P+QxOz assessable income 应评税入息
W|0My0y assessable loss 应评税亏损
sSNCosb assessable profit 应评税利润
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assessable value 应评税值
3Qa?\C&4 assessed profit 估定利润
\d:h$ assessed value 经评估价值
gXF.on4B assessment 评税;评定;估价;评税单
,2,W^HJ assessment number 评税编号;估价编号
6vF/e#}, assessment of additional tax 补加税评税
RU7!U mf assessment of performance 业绩评估;实绩评价
i]dz}= j' Assessor 评税主任
IEc>.J|T& asset price bubbles 资产价格泡沫
Qd?CTYNsv asset-backed securities 具资产保证的证券
*l:&f_ngV assets accretion 资产增值
fwy"w assets and liabilities 资产与负债
Q4=|@|U0 assets betterment statement 资产递增表;资产改进表
;sCU[4 assets lending 实物放款;有抵押贷款
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