A:
gq0gr? A share A股;甲类股份
zc2,Mn2 abatement of tax 减税;减扣免税额
d@w
I:
7 ABN AMRO Bank N.V. 荷兰银行
B[$SA-ZHi above-the-line expenditure 线上项目支出;经常预算支出
F_21`Hj above-the-line receipt 线上项目收入;经常预算收入
5o72X k ABSA Asia Limited 南非联合亚洲有限公司
'8Gw{&& absolute change 绝对数值变更
d")r^7 absolute expenditure 实际开支
=k8A7P absolute guideline figure 绝对准则数字
-#i%4[v absolute interest 绝对权益
S3=J1R, absolute order of discharge 绝对破产解除令
K3Xy%pqR# absolute profit margin 绝对利润幅度
S\X_!| absolute value 实值;绝对值
hT
Xc0 absolutely vested interest 绝对既得权益
Mr1pRIYMd absorbed cost 已吸收成本;已分摊成本
A%2!Hr absorption 吸收;分摊;合并
9z-"JnM absorption rate 吸收率;摊配率;分摊率
-Kc-eU-&q ACB Finance Limited 亚洲商业财务有限公司
?3|ZS8y acceptable form of reciprocity 合理的互惠条件
::5-UxGL<2 acceptable rate 适当利率;适当汇率
x``!t>)O acceptance agreement 承兑协议
.DX#:?@4@Y acceptance for honour 参加承兑
@%TQ/L^| acceptor 承兑人;接受人;受票人
JBYQ7SsAS0 acceptor for honour 参加承兑人
nph{ accident insurance 意外保险
fSP~~YSeU Accident Insurance Association of Hong Kong 香港意外保险公会
ydFY<Mb(o accident insurance scheme 意外保险计划
4 '+)9&g accident year basis 意外年度基准
~W#f,mf accommodation 通融;贷款
$K iMu accommodation bill 通融票据;空头票据
7]^Cg;EtM: accommodation party 汇票代发人
*\`C!r account balance 帐户余额;帐户结余
jsG9{/Ov3 account book 帐簿
[:k'VXL account collected in advance 预收款项
td m{
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st account current book 往来帐簿
1dq.UW\ account of after-acquired property 事后取得的财产报告
Rsulp#[' account of defaulter 拖欠帐目
*H$nydQ: account payable 应付帐款
W`\H3?C`xQ account payee only [A/C payee only] 只可转帐;存入收款人帐户
~\/ J& account receivable 应收帐款
y#MLxm account receivable report 应收帐款报表
a=J?[qrx account statement 结单;帐单;会计财务报表
CVUDN2 account title 帐户名称;会计科目
A1@-;/H3 accountant's report 会计师报告
sDF J Accountant's Report Rules 会计师报告规则
YU"Am ! accounting and auditing procedure 会计与审计程序;会计与核数程序
226s:\d Accounting Arrangements 《会计安排》
&l.^UQ accounting basis 会计基础
@N(jd($E accounting by Official Receiver 破产管理署署长呈交的帐目
Dxe|4"%^ Accounting Circular 《会计通告》
/}VQzF accounting class 会计类别
she`_'?5 accounting date 记帐日期;会计结算日期
dOhV`8l accounting for money 款项核算
0{,zE Accounting Officer 会计主任
d.+vjMI accounting period 会计报告期;会计期
Y[H_?f=;% accounting policy 会计政策;会计方针
|Bn=$T] accounting practice 会计惯例
Ntqc=z accounting principle 会计准则
Z 0:2x(x9 accounting record 会计记录
i`Yf|^;@2> accounting report 会计报告
SUEw5qitB Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`%Ghtm * Accounting Society of China 中国会计学会
(HF,p,h_ accounting statement 会计报表
EH:1Z*|Z{\ accounting system 会计制度;会计系统
g IKm accounting transaction 会计事项;帐务交易
WU4i-@Bm8 accounting treatment 会计处理
CvW((<? accounting year 会计年度
D7.P accretion 增值;添加
vP4Ij accrual 应计项目;应累算数目
Jv<)/Km` accrual basis 应计制;权责发生制
-7$'* V9$ accrual basis accounting 应计制会计;权责发生制会计
b>z.d- accrue 应累算;应计
)eEvyU
accrued benefit 应累算利益
AN>`M?EQ accrued charges 应计费用
7`/qL " accrued cumulative preference share dividend 应累算的累积优先股股息
8?YW i accrued expenses 应累算费用
StL[\9~: accrued interest payable 应付利息;应计未付利息
i6CYD accrued interest receivable 应收利息;应计未收利息
ZX;k*OrW accrued right 累算权益
/RC!Yi accruing profit 应累算的利润
=Q}mJs accumulated fiscal reserve 累积财政储备
qtN29[x accumulated profit 累积利润;滚存溢利
<`3(i\-X accumulated reserve 累积储备
O-5U|wA accumulation of surplus income 累积收益盈余
F"H!CJJu& acquired assets 既得资产
orHD3T%& acquisition 收购;购置;取得
f5% & acquisition cost 购置成本
}tZAU\z acquisition expenses 购置费用
N)*e^Nfb acquisition of 100% interest 收购全部股权
N^]>R:Stu acquisition of control 取得控制权
?v8k& q^q acquisition of fixed assets 购置固定资产
"V0:Lq acquisition of shell “买壳”
wKlCx acquisition price 收购价
"T
u[n\8 act of God 天灾
$0SZlq>En acting partner 执事合伙人
ebe@.ZVSi active market 买卖活跃的市场;交投畅旺的市场;旺市
-l@W)?$ active partner 积极参与的合伙人
b=UMoWS active trading 交投活跃
4.B*B3 actual circulation 实际流通
vx@p;1RU` actual cost 实际成本
[Be53U{= actual expenditure 实际开支;实际支出
"T%'Rp`j| actual income 实际入息;实际收入;实际收益
p.] .M"A actual market 现货市场
AV4HX\`{P0 actual price 现货价;实际价格
cu^*x/0, actual profit 实际利润
TY\"@(Q|G actual quotation 实盘;实际价位;实际报价
<57l|}8 actual year basis 按实际年度计算
/VO@>Hoh actuals 实货
_0q~s@- actuarial investigation 精算调查
8{fz0H.<? actuarial principle 精算原则
FqxOHovE actuarial report 精算师报告
1GE%5 Actuarial Society of Hong Kong 香港精算学会
nj0AO0 actuarial valuation 精算师估值
Gy6qLM actuary 精算师
} !<cph ad referendum agreement 暂定协议;有待覆核的协定
B;]5,`#! ad valorem duty 从价税;按值征税
wLN2`ucC ad valorem duty system 从价税制
!K3cf]2UD ad valorem fee 从价费
N8YBu/ ad valorem tariff 从价关税
kr`BUW3 additional allowance 额外免税额
h_chZB' additional amount for unexpired risk 未过期风险的额外款额
[F)/mN additional assessable profit 补加应评税利润
%Fg8l{H3 additional assessment 补加评税
^=Ct Aa2 additional commitment 额外承担
9>&tMq additional commitment vote 额外承担拨款
d<Q+D1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C$td{tM additional dependent parent allowance 供养父母额外免税额
kad;Wa#h additional provision 额外拨款
;#yu"6{ additional stamp duty 附加印花税
:n4:@L<%H additional tax 补加税罚款;补加税款
<%>n@A Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
*Iwk47J ;a adjudged bankrupt 被裁定破产
'<&EPUO adjudicated bankrupt 裁定破产人
#}!>iFBcH adjudication fee 裁定费;评定印花税额手续费;评估契据费
.)@tXH=}+ adjudication of bankruptcy 裁定破产;宣告破产
$JhZ'Z adjudication of insolvency 裁定无力偿还债务
HCx%_9xlm adjusted actual 经调整的实数;调整后的实数
8gbm "! adjusted current assets 经调整的流动资产;调整后的流动资产
_:gGD8 adjusted figure 经调整的数字;调整后的数额
: \:~y9X0 adjusted liabilities 经调整的负债;调整后的负债
N+s?ZE* adjusted loss 经调整的亏损;调整后的亏损
{Bq"$M!Y 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
?z@v3(b[ adjusted profit 经调整的利润;调整后的利润
-Y8ks7 adjusted surplus 经调整的盈余额;调整后的盈余额
&V#z kW adjusted value 经调整的价值;调整后的价值
B)"#/@!bHH adjustment 调整;修订;理算〔保险〕
V%BJNJ adjustment centre 调剂中心
/NW>;J}C adjustment lag 调整过程的时间差距;调整时差
rv,NQZ adjustment mechanism 调整机制
:otY;n - adjustment of loss 亏损调整
Tr+h$M1_Ja adjustment process 调整过程;调整程序
I mPu} adjustment range 调整幅度
UAx.Qq administered exchange rate 受管制汇率
%oh`EGmVP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
UH 47e administration expenses 行政费用
/o|PA:6J administration fee 手续费;行政费
xTJSr2f administration in bankruptcy 破产管理
#a(%(k S administration order 遗产管理令
M<A;IOpR+ administrator 管理人;遗产管理人
`J>E9p< administrator of the estate 遗产管理人
< QDr,Hj admission of debt 债项承认书
\!UF|mD^tG admission of proof 接纳债权证明
jr,&=C( advance 放贷款项;垫付款项;预支款项;预付款项
DJViy advance account 暂支帐目;预付款帐户
"ep ` advance compensation 预付补偿金
ASKAgU"h advance from shareholder 股东垫款
X,WQ'|rC advance pending reimbursement 预支以待日后付还
<JL\?)}n advanced economy 先进经济体系
s-,=e advancement 预付;预付财产
`Di ^6UK( advances warrant 垫款令
fiE>H~ advancing 贷出
G2CZwm{/f adverse balance 逆差
H.YIv50E adverse exchange 逆汇
4|>
rwQ~t advertisement addressed to shareholders 在报章刊登的致股东通告
p^KlH=1n.6 advice for collection 托收通知书
Rwc[:6;fn advice of drawing 提款通知书;汇票通知书
+36H%&! advice of payment 付款通知
v8=?HUDd Advisory Committee [Securities and Futures Commission]
QKp+;$SE' 谘询委员会〔证券及期货事务监察委员会〕
g08*}0-k Advisory Committee on Diversification 经济多元化谘询委员会
J3/\<=Qh affidavit 誓章;遗产申报誓章
h8f!<:rTS affidavit of no receipt 述明无收款的誓章
3]O`[P,*% affiliate 联号;联营公司;附属公司
4Qa@` affiliated company 附属公司;联号;联营公司
`zdH1 p^w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
VHXI@UT* affordability 负担能力
CfPXn0I African Development Bank [AfDB] 非洲开发银行
|av*!i5Q after-acquired property 事后取得的财产
BFBR/d[& after-hours dealing 市后交易
J[e} after-tax profit 税后盈利;税后利润;税后溢利
S~+O`y^ agency agreement 代理协议
UWQtvQ
f agency expenses 代理机构的开支
$Y8>_6%+T agency fee 代理费
't
+"k8 Agency Law 《代理法》
:PgF agent 代理人;承销人
w Y8@1>ah agent of company 公司代理人
H_VEPp,T agent's fee 代理人费;经纪费
EkN_8(w aggregate 总计;总数;总体数字
qBT_!
)h
aggregate amount 总款额;总额
"6?lQw
e aggregate assets and liabilities 总体资产与负债
QB!jLlg( aggregate at constant price 按固定价格计算的总体数字
!\QeBd+ aggregate demand 总需求
5\okU"{d7 aggregate gross position 总持仓量
{DU"]c/S aggregate limit 总限额
%dEB /[ aggregate of salaries tax 合计薪俸税
YTQ5sFuGM aggregate performance 总体表现;总体业绩
z)}3**3'y aggregate supply 总体供应
z8IPhE@ aggregate surplus 总盈余
kW#S]fsfU aggregate total 整体总额
e"]"F{Q aggregate value 总值;合计价值
yH*hL0mO aggregated basis 合计基准
2b5 #PcKa aggregated net chargeable income 合计应课税入息实额
<"<Mbbp aggregation 合并计算;合计;总和
85'nXYN{d aggregation of incomes of husband and wife 夫妇入息合并计算
Y=r!2u6r~ aggregation of property 财产的总和
*R BV'b agio 差价;贴水
(B@X[~ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)T9;6R$b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bG"HD?A_ 《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》
"jT#bIm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1@xP(XS 《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》
Q8p=!K Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m#JI!_~! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g6WPPpqus agreement for a settlement 授产协议
ny)]GvxI agreement for assignment 转让协议
WE0}$P: agreement for sale 售卖协议;买卖协议
t#Th9G]1 agreement for sale and purchase 买卖协议
te i`/ agreement for the payment of interest 支付利息协议
R~)ybf{ agreement for the repayment of money 还款协议
nP<S6:s: agreement of reinsurance 再保险协议
+=7:4LFOL Agricultural Bank of China 中国农业银行
1pK6=-3w3 air passenger departure tax 飞机乘客离境税
^K+:C;Q| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|XRImeF'd airport tax 机场税
v,{h: alcohol duty 酒精税
KF_ ?'X0= alienation 让与;让渡;转让
%`e`g ^ alimony 生活费;赡养费
Mi]I:ka All Ordinaries Index [AOI] 所有普通股指数
(?vK_{ all risks 全险;综合险
8!&nKy<Y All Sales Record for Stock Market 《股票市场成交报告》
$xT1 1 ^ Allied Capital Resources Limited 新联财务有限公司
D|l,08n"? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
I.1D*!tz allocation letter 拨款信件
1]T|6N? allocation of fund 分配款项;预留款项
9t?L\ allocation of profit 利润分配;溢利分配
Ql8bt77eI- allocation warrant 拨款令
T?n-x?e allotment 分配;配股
dy<27 = allotment notice 股份配售通知;配股通知
W m
.
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>^=gDJ\a allowable 可获宽免;免税的
=LI:S|[4 allowable business loss 可扣除的营业亏损
yoQ\lk allowable expenses 可扣税的支出
~EEs}i allowance 免税额;津贴;备抵;准备金
Ow@v"L;jF! allowance for debts 债项的免税额
hd2'AlB allowance for depreciation by wear and tear 耗损折旧免税额
%?9Ok allowance for funeral expenses 殡殓费的免税额
:_xh(W+2< allowance for inflation 为通货膨胀而预留的款项;通胀准备金
_7"5wB?|+ allowance for repairs and outgoings 修葺及支出方面的免税额
"UG
K8x allowance to debtor 给债务人的津贴
xzm@
v( alteration of capital 资本更改
_okWQvdH alternate trustee 候补受托人
RNWX.g)b amalgamation 合并
vN65T$g7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
or 2|O#= ambit of charges 征税范围;收费范围
ut_pHj@ amended valuation 经修订的估值
FOH@OY American Commodities Exchange 美国商品交易所
'c %S!$P American Express Bank Limited 美国运通银行
.WX,Nd3@ American Stock Exchange 美国证券交易所
Zgamd1DJ[l amortization 摊销
q/PNJ#< amount due from banks 存放银行同业的款项
=lp1Z> amount due from banks abroad 存放海外银行同业的款项
$SY]fNJQ amount due from holding companies 控股公司欠款
Elb aFbr amount due from local banks 存放本港银行同业的款项
QR0(,e$Dl amount due to banks 银行同业的存款
p?# pT}1 amount due to banks abroad 海外银行同业的存款
j}f[W [2 amount due to holding companies 控股公司存款
!yJICjXj amount due to local banks 本港银行同业的存款
QJGKQ2^ n amount due to outport banks 外埠银行同业的存款
Y@uh[aS! amount for note issue 发行纸币的款额
W0I4Vvh_" amount of bond 担保契据的款额
BPv>$
m+. amount of consideration 代价款额
nP3 E amount of contribution 供款数额
=qu(~]2( amount of indebtedness 负债款额
/7"I#U^u/ amount of principal of the loan 贷款本金额
}m-"8\_D amount of rates chargeable 应征差饷数额
#7G*GbKY amount of share capital 股本额
5(m(xo6 amount of sums assured 承保款额
.;
Q:p* amount of variation 变动幅度
0~Gle: amount of vote 拨款数额
(?0`d amount payable 应付款额
mtAE amount receivable 应收款额
j5$GFi\kB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I/6)3su% analysis 分析
N2C7[z+l` ancillary risk 附属风险
$IQw=w7p annual account 周年帐目;周年帐目报表;年度决算;年结
U/ od~29 annual accounting date 年结日期
fmX!6Kv annual allowance 每年免税额;年积金;年度津贴;年津
8\.b4FNJ annual balance 年度余额
Yk!/ow@. annual disposable income 每年可动用收入
soRv1) el annual estimates 周年预算
yx38g
ca annual fee 年费
zeb=8Dg
: annual general meeting 周年大会
tq1CwzRX annual growth rate 年增率;每年增长率
> L2HET annual long-term supplement 长期个案每年补助金
_}xd}QW annual pensionable emolument 可供计算退休金的年薪
I:cg}JZ>| annual report 年报
i1lBto[ Annual Report on the Consumer Price Index 《消费物价指数年报》
S$,'Q^~K annual return 周年报表;周年申报表;每年报税表格
u\yVR$pQ Annual Return Rules 《周年报表规则》
w;6bD'.>; annual review of consumer prices 每年消费物价回顾
Lh.b5Q| annual roll-forward basis 逐年延展方式
M5357Q annual salary 年薪
g4p annual statement 年度报表;年度决算表
]}|byo Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
').}N z annuitant 年金受益人
2Os1C}m annuity 年金
q? qC annuity contract 年金合约
H,unpZ( annuity on human life 人寿年金
O^Q7b7}y antecedent debt 先前的债项
nI.x ante-dated cheque 倒填日期支票
:Qt anticipated expenditure 预期开支
8,P-
7^ anticipated net profit 预期纯利
dP?Ge} anticipated revenue 预期收入
fxaJZz$o anti-inflation measure 反通货膨胀措施
Z<[<n0o1 anti-inflationary stance 反通货膨胀立场
\JEXX4% apparent deficit 表面赤字
CC=d I apparent financial solvency 表面偿债能力
Mn1Pt|_@! apparent partner 表面合伙人
aT!'}GjL application for personal assessment 个人入息课税申请书
O/s$SX%g application of fund 资金应用
d\{>TdyF application to release as liquidator and to destruct the books of accounts and documents
Hb} X-6N 申请免除清盘人职务及毁灭帐簿与文件
yZr M.%V appointed actuary 委任精算师
IYn]U4P.
appointed auditor 委任核数师;委任审计师
S8[=S appointed trustee 委任的受托人
Dl(3wgA appointer 委任人
K_)eWf0a apportioned pro rata 按比例分摊
R0ID2:i]F apportionment 分配;分摊
58\&/lYW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C?v[Z]t apportionment formula 分摊方程式
ZYU=\ apportionment of estate duty 遗产税的分摊
`*", < appraisal 估价;评估
6tHO!`}1 appreciable growth 可观增长
'm1N/)F appreciable impact 显着影响
B~]5$- appreciable increase 可观增长
R'EUV0KX>Y appreciation 增值;升值
7w,FX.=;cv appreciation against other currencies 相对其他货币升值
VVH.2&`I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Unj.f>U appreciation tax 增值税
voP7"Dl[ appropriation 拨款;拨用;拨付
]^':Bmq appropriation account 拨款帐目
|F,R&<2 Appropriation Bill 拨款法案
]H-S,lmV appropriation-in-aid system 补助拨款办法
%~L>1ShtU approved assets 核准资产
$vC1 K5sLk approved basket stock 认可一篮子证券
M FTkqbc approved budget 核准预算
J;_}lF9d@ approved charitable donation 认可慈善捐款
'o|30LzYgQ approved charitable institution 认可慈善机构
k.("3R6v: approved currency 核准货币;认可货币
\$0F-=w`8 approved estimates 核准预算
aRG2@5 approved estimates of expenditure 核准开支预算
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pR''`2BT approved overseas insurer 核准海外保险人
- p3Re9 approved overseas trust company 核准海外信托公司
Bjk]ZU0T approved pooled investment fund 核准汇集投资基金
f Vb-$ approved provident fund scheme 认可公积金计划
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}.4cr approved provision 核准拨款
8Ac)'2t;U approved redeemable share 核准可赎回股份
Bm&kkx.9P approved regional stock 认可地区性证券
~|<WHHN( approved retirement scheme 认可退休金计划
O+g3X5f+ approved subordinated loan 核准附属贷款
bM8If" arbitrage 套戥;套汇;套利
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N0Z-| arbitrageur 套戥者;套汇者
0/S_e)U arbitrary amount 临时款项
^O^l(e!3 arrangement 措施;安排;协定
:RoBl3X= arrears 欠款
y_\p=0t8 arrears of pay 欠付薪酬
}*.0N;;C arrears of revenue 逾期未收税款;逾期未收的帐项
*K> l*l(f] articles of association 组织章程;组织细则;组织章程细则
^Wxad?@ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
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j\"o ascertainment of profit 确定利润
Wu4Lxv]B4 "Asia Clear" “亚洲结算系统”
?5_7;Ha Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=FE|+!>PA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_g1b{$ Asian Development Fund [ADF] 亚洲发展基金
r.4LU Asian dollar bond 亚洲美元债券
!r#?C9Sq Asian dollar market 亚洲美元市场
J7r|atSk Asian dollar rate 亚洲美元利率
Neg,qOt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!9Aaj<yxm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T&Lb<'f asked price 沽盘;喊价;索价;卖方报价
^i:`ZfA# assessable income 应评税入息
(aD_zG=k5 assessable loss 应评税亏损
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