A:
6JK;]Ah A share A股;甲类股份
!X[lNtO abatement of tax 减税;减扣免税额
jWP(7}U ABN AMRO Bank N.V. 荷兰银行
G@,qO#5& above-the-line expenditure 线上项目支出;经常预算支出
Lc<Gny^ above-the-line receipt 线上项目收入;经常预算收入
F!zZIaB] ABSA Asia Limited 南非联合亚洲有限公司
, aawtdt/ absolute change 绝对数值变更
aASnk2DFd absolute expenditure 实际开支
pC#Z]_k absolute guideline figure 绝对准则数字
LNg[fF^: absolute interest 绝对权益
} c&Zv#iO6 absolute order of discharge 绝对破产解除令
$5il]D` absolute profit margin 绝对利润幅度
[0)iY%^ absolute value 实值;绝对值
eYsO%y\I absolutely vested interest 绝对既得权益
W{Nhh3 absorbed cost 已吸收成本;已分摊成本
?;^_%XSQ* absorption 吸收;分摊;合并
Y;-" Z absorption rate 吸收率;摊配率;分摊率
zg8m(=k' ACB Finance Limited 亚洲商业财务有限公司
{/R4Q1 acceptable form of reciprocity 合理的互惠条件
NbkWy acceptable rate 适当利率;适当汇率
EWH'x$z_q acceptance agreement 承兑协议
7J$ ^R6rh acceptance for honour 参加承兑
3@6f%Dyj acceptor 承兑人;接受人;受票人
W]6Y
buP: acceptor for honour 参加承兑人
#;?z< accident insurance 意外保险
L$7v;R3 Accident Insurance Association of Hong Kong 香港意外保险公会
sjShm accident insurance scheme 意外保险计划
%9Ulgs8 = accident year basis 意外年度基准
9J2%9,^ accommodation 通融;贷款
FUq@
dUv accommodation bill 通融票据;空头票据
9W'#4 accommodation party 汇票代发人
.lTGFeJqZ4 account balance 帐户余额;帐户结余
hr]NW>; account book 帐簿
N;Hf7K account collected in advance 预收款项
1*>a account current book 往来帐簿
.HGEddcC account of after-acquired property 事后取得的财产报告
hQ<" account of defaulter 拖欠帐目
w9.r`_- account payable 应付帐款
Zu~ #d)l3N account payee only [A/C payee only] 只可转帐;存入收款人帐户
We9C9)0 account receivable 应收帐款
mE^6Zu account receivable report 应收帐款报表
<7^_M*F9 account statement 结单;帐单;会计财务报表
^f3F~XhY3 account title 帐户名称;会计科目
F Fg0} accountant's report 会计师报告
=(Gv_ Accountant's Report Rules 会计师报告规则
kFuaLEJi accounting and auditing procedure 会计与审计程序;会计与核数程序
gI\J sN Accounting Arrangements 《会计安排》
3+n&Ya1 accounting basis 会计基础
\B2=E accounting by Official Receiver 破产管理署署长呈交的帐目
`"-)ObOj} Accounting Circular 《会计通告》
OmKT}D~ 4 accounting class 会计类别
ShGR!r< accounting date 记帐日期;会计结算日期
HESwz{eSS accounting for money 款项核算
}>)"!p;t_ Accounting Officer 会计主任
if^\Gs$ accounting period 会计报告期;会计期
jL`S6E?7 accounting policy 会计政策;会计方针
r,yhc = accounting practice 会计惯例
|? r,W~9` accounting principle 会计准则
].:S!QO accounting record 会计记录
(M5=8g%>d accounting report 会计报告
NSM-p.I9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V=E9*$b] Accounting Society of China 中国会计学会
#a}fI accounting statement 会计报表
o{zo-:>Jp accounting system 会计制度;会计系统
{I(Euk>lR accounting transaction 会计事项;帐务交易
K6|*-Wo. accounting treatment 会计处理
A"S}) accounting year 会计年度
7CwG(c/5 accretion 增值;添加
M[TgNWl/[ accrual 应计项目;应累算数目
;Iv)J|* accrual basis 应计制;权责发生制
7i6-Hq accrual basis accounting 应计制会计;权责发生制会计
UyK|KL accrue 应累算;应计
JrCm >0g accrued benefit 应累算利益
Fz>J7(Y.j accrued charges 应计费用
dc%+f accrued cumulative preference share dividend 应累算的累积优先股股息
$!KV]] accrued expenses 应累算费用
T4\,b accrued interest payable 应付利息;应计未付利息
trgj]|?M accrued interest receivable 应收利息;应计未收利息
DSET!F;PG accrued right 累算权益
LD^V="d accruing profit 应累算的利润
% YU(,83(+ accumulated fiscal reserve 累积财政储备
EJZl'CR accumulated profit 累积利润;滚存溢利
e ~*qi&,4 accumulated reserve 累积储备
N,Y<mX accumulation of surplus income 累积收益盈余
*K m%Vl acquired assets 既得资产
6 D~b9e acquisition 收购;购置;取得
WERK JA acquisition cost 购置成本
rxm!'.+ acquisition expenses 购置费用
0XXu_f@]9 acquisition of 100% interest 收购全部股权
X$%RJ3t e acquisition of control 取得控制权
ZH~m%sA acquisition of fixed assets 购置固定资产
Hyq|%\A acquisition of shell “买壳”
X "1q$xwc acquisition price 收购价
}$iH3#E8 act of God 天灾
n*bbmG1 acting partner 执事合伙人
KvktC|~? active market 买卖活跃的市场;交投畅旺的市场;旺市
G H^i,88 active partner 积极参与的合伙人
46}/C5 active trading 交投活跃
PtmdUHvD actual circulation 实际流通
BnAia3z actual cost 实际成本
Eiz\Nb actual expenditure 实际开支;实际支出
LFg<j1Gk` actual income 实际入息;实际收入;实际收益
Pme`UcE3H actual market 现货市场
_=4Dh/Dv actual price 现货价;实际价格
rq2XFSXn actual profit 实际利润
o.Q|%&1 actual quotation 实盘;实际价位;实际报价
E: XzX Fxx actual year basis 按实际年度计算
l+YpRx/T\ actuals 实货
7nIg3s% actuarial investigation 精算调查
h}+,]^ actuarial principle 精算原则
37M7bB0 actuarial report 精算师报告
QGLfZvTT Actuarial Society of Hong Kong 香港精算学会
("H:T?4Qs actuarial valuation 精算师估值
IVEvu3 actuary 精算师
`db++Z'C ad referendum agreement 暂定协议;有待覆核的协定
OL=IUg" ad valorem duty 从价税;按值征税
$@Hw DRP ad valorem duty system 从价税制
p?8>9 ad valorem fee 从价费
:
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GG ad valorem tariff 从价关税
AO/J:` additional allowance 额外免税额
%2/WyD$U additional amount for unexpired risk 未过期风险的额外款额
mL3'/3-7:V additional assessable profit 补加应评税利润
}54\NSj0 additional assessment 补加评税
Ct
#hl8b: additional commitment 额外承担
!BK^5,4?-- additional commitment vote 额外承担拨款
%&e5i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/Q{Jf+>R> additional dependent parent allowance 供养父母额外免税额
0jj
}jw additional provision 额外拨款
Hhfqb"2on additional stamp duty 附加印花税
80:na7$)# additional tax 补加税罚款;补加税款
Q"QrbU Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
5#WZXhlc} adjudged bankrupt 被裁定破产
=EV8~hMyqh adjudicated bankrupt 裁定破产人
)+\e+Ad}H adjudication fee 裁定费;评定印花税额手续费;评估契据费
MO/l(wO adjudication of bankruptcy 裁定破产;宣告破产
L`];i8=I adjudication of insolvency 裁定无力偿还债务
}Y<(1w adjusted actual 经调整的实数;调整后的实数
5_=&U-? H adjusted current assets 经调整的流动资产;调整后的流动资产
-FE5sW adjusted figure 经调整的数字;调整后的数额
i-tX5Md| adjusted liabilities 经调整的负债;调整后的负债
xa!@$w=U& adjusted loss 经调整的亏损;调整后的亏损
e2/[`k=7- 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
pMs%`j#T adjusted profit 经调整的利润;调整后的利润
]RGun
GJ adjusted surplus 经调整的盈余额;调整后的盈余额
%;ny adjusted value 经调整的价值;调整后的价值
:vV?Yv%P)n adjustment 调整;修订;理算〔保险〕
bpKb<c adjustment centre 调剂中心
?WUu@Z adjustment lag 调整过程的时间差距;调整时差
]lm9D@HMC adjustment mechanism 调整机制
z2 nDD6N adjustment of loss 亏损调整
?i9LqHL adjustment process 调整过程;调整程序
zb:p,T@5 adjustment range 调整幅度
g($ y4~# administered exchange rate 受管制汇率
N2q'$o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nA%-< administration expenses 行政费用
MPM_/dn- administration fee 手续费;行政费
UW)k]@L administration in bankruptcy 破产管理
|A5]hL administration order 遗产管理令
gqGl>=.m administrator 管理人;遗产管理人
NV*t administrator of the estate 遗产管理人
,4EE9
?J admission of debt 债项承认书
5TzMv3;in2 admission of proof 接纳债权证明
ZTHrjW1 advance 放贷款项;垫付款项;预支款项;预付款项
?4gYUEM# advance account 暂支帐目;预付款帐户
~~wz05oRG
advance compensation 预付补偿金
Z(.p=Wg advance from shareholder 股东垫款
l|5ss{llR advance pending reimbursement 预支以待日后付还
*3.
] advanced economy 先进经济体系
mlIc`GSI advancement 预付;预付财产
0 ,Bd,<3 advances warrant 垫款令
& ({X9 advancing 贷出
ihs@
'jh adverse balance 逆差
b:W]L3Z8 adverse exchange 逆汇
C 5)G^ advertisement addressed to shareholders 在报章刊登的致股东通告
o5AyJuS-u$ advice for collection 托收通知书
W}JJaZR*X advice of drawing 提款通知书;汇票通知书
njvmf*A?S advice of payment 付款通知
vW YN?"d Advisory Committee [Securities and Futures Commission]
wGb{O 谘询委员会〔证券及期货事务监察委员会〕
+F4xCz7f Advisory Committee on Diversification 经济多元化谘询委员会
9SMM%(3, r affidavit 誓章;遗产申报誓章
u3ce\ affidavit of no receipt 述明无收款的誓章
Etn]e;z4 affiliate 联号;联营公司;附属公司
!K6: W1 affiliated company 附属公司;联号;联营公司
W99Fb+$I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c69B[Vjb affordability 负担能力
[Zgy,j\\ African Development Bank [AfDB] 非洲开发银行
j3A+:KDn3n after-acquired property 事后取得的财产
Rp9uUJ 6o after-hours dealing 市后交易
k6G23p[9 after-tax profit 税后盈利;税后利润;税后溢利
KHdj#3<AR agency agreement 代理协议
oX!s u agency expenses 代理机构的开支
-OVJ] agency fee 代理费
CDR^xo5
dP Agency Law 《代理法》
#YjV3O5< agent 代理人;承销人
JWH}0+1* agent of company 公司代理人
WYI? M agent's fee 代理人费;经纪费
X @r5^A[9 aggregate 总计;总数;总体数字
QWfwoe&;R: aggregate amount 总款额;总额
rpy`Wz/[ aggregate assets and liabilities 总体资产与负债
.6 aggregate at constant price 按固定价格计算的总体数字
,!bOzth2>K aggregate demand 总需求
iTxn aggregate gross position 总持仓量
aD0w82s]J aggregate limit 总限额
6n;ew l} aggregate of salaries tax 合计薪俸税
O `rrg~6# aggregate performance 总体表现;总体业绩
&X +@,! aggregate supply 总体供应
sOVaQ&+y aggregate surplus 总盈余
Lf7iOW9U3 aggregate total 整体总额
,]20I _ aggregate value 总值;合计价值
x{RTI#a. aggregated basis 合计基准
$"x(: aggregated net chargeable income 合计应课税入息实额
4!iS"QH?;^ aggregation 合并计算;合计;总和
oLB pG1Va aggregation of incomes of husband and wife 夫妇入息合并计算
WMl_$Fd6 aggregation of property 财产的总和
$c f?`k agio 差价;贴水
}RW4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
BOfO$J} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
YHCXVu<.b 《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》
y 0M&Bh Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
${e(#bvGZ 《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》
tHhY1[A8m Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6S]GSS< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0*q~(.>a agreement for a settlement 授产协议
@AVx4,!>[ agreement for assignment 转让协议
VJuPC agreement for sale 售卖协议;买卖协议
;2%3~L8?V agreement for sale and purchase 买卖协议
[y>Q3UqN agreement for the payment of interest 支付利息协议
/rJvw agreement for the repayment of money 还款协议
9.PY49| agreement of reinsurance 再保险协议
AB+Zc
] Agricultural Bank of China 中国农业银行
$3"0w air passenger departure tax 飞机乘客离境税
QDxL y aL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d v@6wp: airport tax 机场税
3/]J
i^+ alcohol duty 酒精税
7|65;jm+ alienation 让与;让渡;转让
lm-ubzJN alimony 生活费;赡养费
v
mw7H All Ordinaries Index [AOI] 所有普通股指数
r|0C G^:C all risks 全险;综合险
UDuKG\_J<y All Sales Record for Stock Market 《股票市场成交报告》
WDgp(Av! Allied Capital Resources Limited 新联财务有限公司
f~W.i] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'6
w|z^ allocation letter 拨款信件
zCPjuS/~
Q allocation of fund 分配款项;预留款项
&tp5y}=n allocation of profit 利润分配;溢利分配
~x>IN1Vci allocation warrant 拨款令
0fNWI allotment 分配;配股
KLAnW# allotment notice 股份配售通知;配股通知
8v(Xr}q,r allotment of shares 股份分配
(;Lz`r' allowable 可获宽免;免税的
=fG(K!AQ allowable business loss 可扣除的营业亏损
:UFf6T? allowable expenses 可扣税的支出
;|9VPv/ allowance 免税额;津贴;备抵;准备金
o)1wF
X allowance for debts 债项的免税额
q_HD`tW allowance for depreciation by wear and tear 耗损折旧免税额
9n9/[?S allowance for funeral expenses 殡殓费的免税额
<*4=sX@ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
{jlm]<