A:
K6)Gc%:` A share A股;甲类股份
,X?{07gH abatement of tax 减税;减扣免税额
8$]1M,$r ABN AMRO Bank N.V. 荷兰银行
xf'V{9* above-the-line expenditure 线上项目支出;经常预算支出
mn'A9er above-the-line receipt 线上项目收入;经常预算收入
b.OsiT;_j ABSA Asia Limited 南非联合亚洲有限公司
4XL^D~V absolute change 绝对数值变更
DVO.FTV^` absolute expenditure 实际开支
fQ7V/x! absolute guideline figure 绝对准则数字
+Z,;,5'5G absolute interest 绝对权益
^23~ZHu absolute order of discharge 绝对破产解除令
RV1coC.g4x absolute profit margin 绝对利润幅度
Mg+2.
8% absolute value 实值;绝对值
\wmN absolutely vested interest 绝对既得权益
.S EdY: absorbed cost 已吸收成本;已分摊成本
X hR4ru` absorption 吸收;分摊;合并
{% 6}' absorption rate 吸收率;摊配率;分摊率
hy9\57_# ACB Finance Limited 亚洲商业财务有限公司
xKbXt;l2 acceptable form of reciprocity 合理的互惠条件
r[e##M acceptable rate 适当利率;适当汇率
D2#ZpFp"h acceptance agreement 承兑协议
-$\y_?} acceptance for honour 参加承兑
OUE(I3_ acceptor 承兑人;接受人;受票人
NCveSP acceptor for honour 参加承兑人
L]7=?vN=8 accident insurance 意外保险
)w em|:H Accident Insurance Association of Hong Kong 香港意外保险公会
~"gA,e-) accident insurance scheme 意外保险计划
p;a,#IJu accident year basis 意外年度基准
vN}#Kc\ accommodation 通融;贷款
DmK57V4L^ accommodation bill 通融票据;空头票据
>[f?vrz accommodation party 汇票代发人
#-rH1h3*q account balance 帐户余额;帐户结余
0mp/Le5 account book 帐簿
*YI98 account collected in advance 预收款项
P-[-pi@ account current book 往来帐簿
_IMW{ account of after-acquired property 事后取得的财产报告
qfF~D0} account of defaulter 拖欠帐目
SZ7:u895E account payable 应付帐款
BX/8O<s0 account payee only [A/C payee only] 只可转帐;存入收款人帐户
2B1q*`6R account receivable 应收帐款
3=#<X-); account receivable report 应收帐款报表
LG0;#3YwH account statement 结单;帐单;会计财务报表
q~Hn-5H4Q account title 帐户名称;会计科目
k:i4=5^*GX accountant's report 会计师报告
Mc
lkEfn Accountant's Report Rules 会计师报告规则
I@\lN&HC accounting and auditing procedure 会计与审计程序;会计与核数程序
t3WiomNCc Accounting Arrangements 《会计安排》
uo:J\ E accounting basis 会计基础
299H$$WS,Z accounting by Official Receiver 破产管理署署长呈交的帐目
@3i\%R)n; Accounting Circular 《会计通告》
:9afg accounting class 会计类别
evJ4C#Pr accounting date 记帐日期;会计结算日期
sFKX-S~: accounting for money 款项核算
Yu/ID!`Z Accounting Officer 会计主任
,u=`uD accounting period 会计报告期;会计期
DPY}?dC accounting policy 会计政策;会计方针
]OhiYU4 accounting practice 会计惯例
Z3e| UAif accounting principle 会计准则
&,vcJ{. accounting record 会计记录
G&SB- accounting report 会计报告
R+:yVi[F]U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ufj`euY Accounting Society of China 中国会计学会
.~db4d] accounting statement 会计报表
<V'@ks% accounting system 会计制度;会计系统
lgAoJ[ accounting transaction 会计事项;帐务交易
P;y45b accounting treatment 会计处理
CT@ jZtg0 accounting year 会计年度
sjTZF- accretion 增值;添加
T"Y+m-<% accrual 应计项目;应累算数目
umfD>" ^I accrual basis 应计制;权责发生制
Xq4O@V accrual basis accounting 应计制会计;权责发生制会计
fb7; |LF
accrue 应累算;应计
;V_e>TyG accrued benefit 应累算利益
ITQA0PISL accrued charges 应计费用
SGRp3,1\4% accrued cumulative preference share dividend 应累算的累积优先股股息
FkDmP`Od accrued expenses 应累算费用
B
IEO,W| accrued interest payable 应付利息;应计未付利息
`7Q<'oK accrued interest receivable 应收利息;应计未收利息
\sixI;-2 accrued right 累算权益
pX<`+t[ accruing profit 应累算的利润
"Y.tht H accumulated fiscal reserve 累积财政储备
2W(s(-hD accumulated profit 累积利润;滚存溢利
u#fM_>ML accumulated reserve 累积储备
@7c?xQVd$ accumulation of surplus income 累积收益盈余
5I;&mW`1,` acquired assets 既得资产
c]<5zyl"j1 acquisition 收购;购置;取得
Es`Px_k acquisition cost 购置成本
2qNt,;DQ acquisition expenses 购置费用
.LZ?S"z$w acquisition of 100% interest 收购全部股权
//MUeTxR acquisition of control 取得控制权
}K>d+6qk5 acquisition of fixed assets 购置固定资产
=s{> Fsm1 acquisition of shell “买壳”
FUzzB94a acquisition price 收购价
K3m/(jdO act of God 天灾
Q*cf( acting partner 执事合伙人
}&D WaO]J7 active market 买卖活跃的市场;交投畅旺的市场;旺市
QL/(72K active partner 积极参与的合伙人
:4w ?# active trading 交投活跃
Hio0HL- actual circulation 实际流通
E=Bf1/c\ actual cost 实际成本
zI uJ-8T" actual expenditure 实际开支;实际支出
kH1~k,|\&K actual income 实际入息;实际收入;实际收益
8W7J3{d actual market 现货市场
VGN5<?PrN actual price 现货价;实际价格
#%2rP'He actual profit 实际利润
ty!`T+3 actual quotation 实盘;实际价位;实际报价
Vp\,CuQ actual year basis 按实际年度计算
_61gF[r4!Y actuals 实货
2pCaX\t actuarial investigation 精算调查
t}4,]ms actuarial principle 精算原则
Rp7mh]kZ actuarial report 精算师报告
yPp9\[+^j Actuarial Society of Hong Kong 香港精算学会
~8+ Zs actuarial valuation 精算师估值
o/)h"i0P actuary 精算师
>'$Mp < ad referendum agreement 暂定协议;有待覆核的协定
TX/Xt7#R: ad valorem duty 从价税;按值征税
Jpq~ ad valorem duty system 从价税制
djZqc5t ad valorem fee 从价费
T>Z<]s ad valorem tariff 从价关税
8,%^
M9zBP additional allowance 额外免税额
wlvgg additional amount for unexpired risk 未过期风险的额外款额
P+sW[: additional assessable profit 补加应评税利润
kD%( _K5 additional assessment 补加评税
0+ '&`Q!u additional commitment 额外承担
uW{l(}0N additional commitment vote 额外承担拨款
u=s p`%? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:cECRm* additional dependent parent allowance 供养父母额外免税额
EZGIf/ 3 additional provision 额外拨款
n>XdU%& additional stamp duty 附加印花税
BxmWIItz additional tax 补加税罚款;补加税款
gf@:R'$:+ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
O bS3
M adjudged bankrupt 被裁定破产
/ SB;Von adjudicated bankrupt 裁定破产人
CRE3icXbQ adjudication fee 裁定费;评定印花税额手续费;评估契据费
RqrdAkg adjudication of bankruptcy 裁定破产;宣告破产
T^KKy0ZGM adjudication of insolvency 裁定无力偿还债务
ND;#7/$> adjusted actual 经调整的实数;调整后的实数
m(!FHPvN adjusted current assets 经调整的流动资产;调整后的流动资产
{\5 adjusted figure 经调整的数字;调整后的数额
+6\Zj) adjusted liabilities 经调整的负债;调整后的负债
\2$|Ei7 adjusted loss 经调整的亏损;调整后的亏损
0S~rgq|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
~0$&3a<n1 adjusted profit 经调整的利润;调整后的利润
x;d6vBTUb adjusted surplus 经调整的盈余额;调整后的盈余额
b$joY*< 6 adjusted value 经调整的价值;调整后的价值
)t#W{Gzfmh adjustment 调整;修订;理算〔保险〕
4[eXe$ adjustment centre 调剂中心
/x$ nje,. adjustment lag 调整过程的时间差距;调整时差
uXvtfc adjustment mechanism 调整机制
bn5 Su=] adjustment of loss 亏损调整
R/YqyT\SM adjustment process 调整过程;调整程序
i/4>2y9/F4 adjustment range 调整幅度
/8S>;5hvK@ administered exchange rate 受管制汇率
L,!?Nt\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o+'6`g'8 administration expenses 行政费用
1+s;FJ2} administration fee 手续费;行政费
fHFE){ administration in bankruptcy 破产管理
4r}51 N\ administration order 遗产管理令
hgq;`_;1, administrator 管理人;遗产管理人
>[#f\bG> administrator of the estate 遗产管理人
<5051UEu admission of debt 债项承认书
PW0LG^xp` admission of proof 接纳债权证明
]f_p8?j" advance 放贷款项;垫付款项;预支款项;预付款项
~xTt204S advance account 暂支帐目;预付款帐户
;_=&-mz advance compensation 预付补偿金
n@3>6_^rwT advance from shareholder 股东垫款
Hl=xW/%6y advance pending reimbursement 预支以待日后付还
8Zdn, }Z advanced economy 先进经济体系
ca9X19NG advancement 预付;预付财产
6y<EgYzdE advances warrant 垫款令
kJR`:J3DJ advancing 贷出
|.dRily+ adverse balance 逆差
uY*L,j^) adverse exchange 逆汇
P+}h$_x advertisement addressed to shareholders 在报章刊登的致股东通告
v$9y,^p@e
advice for collection 托收通知书
E qiY\/S advice of drawing 提款通知书;汇票通知书
fP1!)po advice of payment 付款通知
*^`Vz?g< Advisory Committee [Securities and Futures Commission]
eO1lnO| 谘询委员会〔证券及期货事务监察委员会〕
(@YG~0 Advisory Committee on Diversification 经济多元化谘询委员会
7zc^!LrW< affidavit 誓章;遗产申报誓章
%so]L+r2! affidavit of no receipt 述明无收款的誓章
MQ2_`pi affiliate 联号;联营公司;附属公司
b,@/!ia affiliated company 附属公司;联号;联营公司
eS!/(#T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
dRMx[7jVA affordability 负担能力
5V-I1B& African Development Bank [AfDB] 非洲开发银行
[F7hu7zY8 after-acquired property 事后取得的财产
unxqkU/<Z after-hours dealing 市后交易
$[|mGae after-tax profit 税后盈利;税后利润;税后溢利
,x $,l agency agreement 代理协议
6u%&<")4HP agency expenses 代理机构的开支
~J]qP #C agency fee 代理费
<3
uNl Agency Law 《代理法》
VU#7%ufu& agent 代理人;承销人
HOi`$vX}N agent of company 公司代理人
!u hT agent's fee 代理人费;经纪费
Q{/Ef[(a@ aggregate 总计;总数;总体数字
^z\cyT%7t aggregate amount 总款额;总额
|y*c9 aggregate assets and liabilities 总体资产与负债
Y0> @vTUX aggregate at constant price 按固定价格计算的总体数字
I+(nu47ZT aggregate demand 总需求
QV8g#&z aggregate gross position 总持仓量
/_.|E] aggregate limit 总限额
p4QU9DF aggregate of salaries tax 合计薪俸税
A}w/OA97RO aggregate performance 总体表现;总体业绩
}B^tL$k aggregate supply 总体供应
_v:SP
L U aggregate surplus 总盈余
+,l-Nz aggregate total 整体总额
kf9X$d6 aggregate value 总值;合计价值
+ai<
q>+ aggregated basis 合计基准
3$/IC@+ aggregated net chargeable income 合计应课税入息实额
F[MFx^sT{ aggregation 合并计算;合计;总和
SfR%s8c` aggregation of incomes of husband and wife 夫妇入息合并计算
~Gw*r\\+ aggregation of property 财产的总和
ABkl%m6xf agio 差价;贴水
d5 -qZ{W 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》
,z6~?6m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(%9$! v{3 《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》
T{'RV0%
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
! P4*+')M 《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》
[ hsds\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$Q0n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*ui</+ agreement for a settlement 授产协议
92{\B-
l agreement for assignment 转让协议
-qoH,4w agreement for sale 售卖协议;买卖协议
=c7;r]Ol agreement for sale and purchase 买卖协议
]^]wP]R_ agreement for the payment of interest 支付利息协议
Mihg: agreement for the repayment of money 还款协议
,?3G;- agreement of reinsurance 再保险协议
;kK/_%gN-G Agricultural Bank of China 中国农业银行
7Lt)nq-b air passenger departure tax 飞机乘客离境税
.V*^|UXbHi Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v,t:+
!8 airport tax 机场税
<GsuZ alcohol duty 酒精税
s`UJ1eJ alienation 让与;让渡;转让
KlqY@Xt alimony 生活费;赡养费
}\LQ3y"[ All Ordinaries Index [AOI] 所有普通股指数
W>LR\]Ti@ all risks 全险;综合险
f!"w5qC^ All Sales Record for Stock Market 《股票市场成交报告》
KmF]\:sMD Allied Capital Resources Limited 新联财务有限公司
T;#FEzBz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cNH7C"@GVu allocation letter 拨款信件
ZB{Em B0W allocation of fund 分配款项;预留款项
=Sv/IXX\di allocation of profit 利润分配;溢利分配
\Cj B1]I allocation warrant 拨款令
wS*E(IAl allotment 分配;配股
@8
6f allotment notice 股份配售通知;配股通知
@@%ataUSBT allotment of shares 股份分配
#1[u(<AS allowable 可获宽免;免税的
He)%S]RLk allowable business loss 可扣除的营业亏损
ME dWLFf allowable expenses 可扣税的支出
W4N{S.#! allowance 免税额;津贴;备抵;准备金
{8aTV}Ha2 allowance for debts 债项的免税额
n| ;Im&, allowance for depreciation by wear and tear 耗损折旧免税额
_j3f Ar(V allowance for funeral expenses 殡殓费的免税额
D]}G.v1 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
iB{V^ksU allowance for repairs and outgoings 修葺及支出方面的免税额
]{iQ21`a- allowance to debtor 给债务人的津贴
$^P0F9~0 alteration of capital 资本更改
HV.t6@\}; alternate trustee 候补受托人
c|%6e(g"L amalgamation 合并
A's{j7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3u;oQ5<(v ambit of charges 征税范围;收费范围
PeT'^?> amended valuation 经修订的估值
nlYNN/@" American Commodities Exchange 美国商品交易所
+0~YP*I`/ American Express Bank Limited 美国运通银行
]!
dTG American Stock Exchange 美国证券交易所
xwr8`?]y amortization 摊销
uS-|wYE amount due from banks 存放银行同业的款项
Z7#+pPt! amount due from banks abroad 存放海外银行同业的款项
Zh,71Umz amount due from holding companies 控股公司欠款
OnK4] S5 amount due from local banks 存放本港银行同业的款项
<!+Az,- amount due to banks 银行同业的存款
.h[:xYm amount due to banks abroad 海外银行同业的存款
WM{=CD amount due to holding companies 控股公司存款
RpK@?[4s amount due to local banks 本港银行同业的存款
G"6 !{4g amount due to outport banks 外埠银行同业的存款
y^k$Us amount for note issue 发行纸币的款额
`gJ(0#ac amount of bond 担保契据的款额
~zgGa:uU amount of consideration 代价款额
Tk>#G{Wb- amount of contribution 供款数额
GmG5[?) amount of indebtedness 负债款额
y(&Ac[foS} amount of principal of the loan 贷款本金额
\lY_~*J amount of rates chargeable 应征差饷数额
TV:9bn?r) amount of share capital 股本额
),)lzN%! amount of sums assured 承保款额
5bIw?%dk( amount of variation 变动幅度
Bwrx *J amount of vote 拨款数额
2/f}S?@ amount payable 应付款额
fox6)Uot amount receivable 应收款额
omFz@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H.;Q+A,8^ analysis 分析
q| 7( ancillary risk 附属风险
K'xV;r7Nt annual account 周年帐目;周年帐目报表;年度决算;年结
BWNi [^] annual accounting date 年结日期
No$3"4wk annual allowance 每年免税额;年积金;年度津贴;年津
9^x> 3Bo annual balance 年度余额
/efUjkP annual disposable income 每年可动用收入
D=$)n_F annual estimates 周年预算
YQ}o?Q$z annual fee 年费
+mPx8P&% annual general meeting 周年大会
-4K5-|>O annual growth rate 年增率;每年增长率
t:S+%u U annual long-term supplement 长期个案每年补助金
:]"V-1#} annual pensionable emolument 可供计算退休金的年薪
Pfh mo $ annual report 年报
E$e5^G9 Annual Report on the Consumer Price Index 《消费物价指数年报》
KoRV%@I annual return 周年报表;周年申报表;每年报税表格
7^Uv7<pw Annual Return Rules 《周年报表规则》
yu|>t4#GT annual review of consumer prices 每年消费物价回顾
N mG# annual roll-forward basis 逐年延展方式
e.%nRhSs3 annual salary 年薪
K}y
f>'O annual statement 年度报表;年度决算表
;"I^ZFYX Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
l] vm=7: annuitant 年金受益人
xk5]^yDp annuity 年金
5G#n"}T annuity contract 年金合约
@WhHUd4s annuity on human life 人寿年金
:0/7, i antecedent debt 先前的债项
s.rm7r@# ante-dated cheque 倒填日期支票
Ef\-VKh anticipated expenditure 预期开支
Wqnc{oq|$ anticipated net profit 预期纯利
VTM/hJmwJ anticipated revenue 预期收入
n<,BmVQ anti-inflation measure 反通货膨胀措施
OI*H,Z" anti-inflationary stance 反通货膨胀立场
1 zZlC#V apparent deficit 表面赤字
e.> P8C<& apparent financial solvency 表面偿债能力
#cJ@uqR apparent partner 表面合伙人
.`lCWeHN application for personal assessment 个人入息课税申请书
H}!r|nG application of fund 资金应用
PCvWS.{ application to release as liquidator and to destruct the books of accounts and documents
{ax:RUQxy 申请免除清盘人职务及毁灭帐簿与文件
>z03{=sAN appointed actuary 委任精算师
;gkM{={`p appointed auditor 委任核数师;委任审计师
~&T~1xsFJ appointed trustee 委任的受托人
RN1_S appointer 委任人
}EPY^VIw apportioned pro rata 按比例分摊
oRFq@g apportionment 分配;分摊
pRqx`5 } Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.8R@2c`}Cs apportionment formula 分摊方程式
NUZl`fu1Z4 apportionment of estate duty 遗产税的分摊
M{@(G5 appraisal 估价;评估
|=w@H]r appreciable growth 可观增长
3<!7>]A appreciable impact 显着影响
]'}L 1r appreciable increase 可观增长
pkzaNY/q appreciation 增值;升值
WY/}1X9.% appreciation against other currencies 相对其他货币升值
*g%yRU{N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t!XwW$@ appreciation tax 增值税
*T/']t appropriation 拨款;拨用;拨付
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n:,' appropriation account 拨款帐目
vQCy\Gi Appropriation Bill 拨款法案
NOva'qk appropriation-in-aid system 补助拨款办法
UVP vOtZj approved assets 核准资产
#] QZ approved basket stock 认可一篮子证券
WJ#[LF!e approved budget 核准预算
@5FQX approved charitable donation 认可慈善捐款
u_enqC3 approved charitable institution 认可慈善机构
QV!up^Zso approved currency 核准货币;认可货币
CrLrw T approved estimates 核准预算
X8|, approved estimates of expenditure 核准开支预算
iMlWM-wz>O approved overseas insurer 核准海外保险人
icgfB-1|i approved overseas trust company 核准海外信托公司
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approved pooled investment fund 核准汇集投资基金
/xhKd]Q approved provident fund scheme 认可公积金计划
Hka2 approved provision 核准拨款
\hXDO_U approved redeemable share 核准可赎回股份
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q approved regional stock 认可地区性证券
V`- 9m$ approved retirement scheme 认可退休金计划
GOPfXtkC approved subordinated loan 核准附属贷款
LoV<:|GTI arbitrage 套戥;套汇;套利
qPNR`%}Q arbitrageur 套戥者;套汇者
Tk}]Gev arbitrary amount 临时款项
V!Uc( arrangement 措施;安排;协定
h{Y",7]! arrears 欠款
LV Ge]lD arrears of pay 欠付薪酬
l#o
~W` arrears of revenue 逾期未收税款;逾期未收的帐项
)5,v!X) articles of association 组织章程;组织细则;组织章程细则
qGo.WZ$ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
1zv'.uu., ascertainment of profit 确定利润
%J(:ADu] "Asia Clear" “亚洲结算系统”
vsPu*[% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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pb\6|* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$4LzcwG Asian Development Fund [ADF] 亚洲发展基金
54T`OE
= Asian dollar bond 亚洲美元债券
uRvP hkqm Asian dollar market 亚洲美元市场
+7Gwg Asian dollar rate 亚洲美元利率
[0!( xp^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
SUiOJ[5, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B\~}3!j asked price 沽盘;喊价;索价;卖方报价
|Cv!,]9:r assessable income 应评税入息
teRTu assessable loss 应评税亏损
}bxs]?OW> assessable profit 应评税利润
D.:Zx assessable value 应评税值
#qki assessed profit 估定利润
Nn6%9PX_) assessed value 经评估价值
Oketwa assessment 评税;评定;估价;评税单
/Ef4EX0 assessment number 评税编号;估价编号
r
&c_4%y assessment of additional tax 补加税评税
Fi k@hu assessment of performance 业绩评估;实绩评价
7CYH'DL Assessor 评税主任
Qf~| S9, asset price bubbles 资产价格泡沫
\y,;Cfl< asset-backed securities 具资产保证的证券
6DO0zNTY assets accretion 资产增值
>2t
cEz% assets and liabilities 资产与负债
ty9rH=1 assets betterment statement 资产递增表;资产改进表
z}mvX.j7 assets lending 实物放款;有抵押贷款
9`,,%vdj assets of the company passing on the death 死者去世时转移的公司资产
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