A:
6WceDY A share A股;甲类股份
j@GMZz< abatement of tax 减税;减扣免税额
1yX&iO^d ABN AMRO Bank N.V. 荷兰银行
T2Y`q' above-the-line expenditure 线上项目支出;经常预算支出
o&(%:| above-the-line receipt 线上项目收入;经常预算收入
q hK;#<# ABSA Asia Limited 南非联合亚洲有限公司
"MoV*U2s, absolute change 绝对数值变更
Y1`. absolute expenditure 实际开支
/
s H*if absolute guideline figure 绝对准则数字
_&
KaI }O absolute interest 绝对权益
B{)Du
:) absolute order of discharge 绝对破产解除令
*zX<`E absolute profit margin 绝对利润幅度
:6HMb^4 absolute value 实值;绝对值
PDD` eK}Fj absolutely vested interest 绝对既得权益
nJ*NI) absorbed cost 已吸收成本;已分摊成本
~@'|R%jJ absorption 吸收;分摊;合并
Z:T4Z}4N absorption rate 吸收率;摊配率;分摊率
Q96g7[ ACB Finance Limited 亚洲商业财务有限公司
ya:H{#%6 acceptable form of reciprocity 合理的互惠条件
{F@;45)o acceptable rate 适当利率;适当汇率
& RROra acceptance agreement 承兑协议
J,7_5V@jJ acceptance for honour 参加承兑
1"v;w!uh acceptor 承兑人;接受人;受票人
^f<f&V acceptor for honour 参加承兑人
0
|F(qR accident insurance 意外保险
cq[}>5*k Accident Insurance Association of Hong Kong 香港意外保险公会
?7G[`@^Y
accident insurance scheme 意外保险计划
c$e~O-OVD? accident year basis 意外年度基准
#e8CuS accommodation 通融;贷款
U]R7= accommodation bill 通融票据;空头票据
S?Eg accommodation party 汇票代发人
vm4]KEyrX account balance 帐户余额;帐户结余
r5s*"z account book 帐簿
u{H_q&1 account collected in advance 预收款项
W]M[5p]* account current book 往来帐簿
.Bi7~*N account of after-acquired property 事后取得的财产报告
I gFz[)
account of defaulter 拖欠帐目
xUSIck
account payable 应付帐款
rzl2Oj"4 account payee only [A/C payee only] 只可转帐;存入收款人帐户
pkk0?$l", account receivable 应收帐款
pn
=S%Qf] account receivable report 应收帐款报表
gl!3pTC account statement 结单;帐单;会计财务报表
?^"S%Vb account title 帐户名称;会计科目
,%,}[q?]d accountant's report 会计师报告
/1OhW>W3eH Accountant's Report Rules 会计师报告规则
P}VD}lEyO accounting and auditing procedure 会计与审计程序;会计与核数程序
lcUL7 Accounting Arrangements 《会计安排》
aqyXxJS8 accounting basis 会计基础
a(J~:wgd accounting by Official Receiver 破产管理署署长呈交的帐目
A$5!]+ Accounting Circular 《会计通告》
DAvAozM accounting class 会计类别
!MGQ+bD6 accounting date 记帐日期;会计结算日期
UhEnW8^bz1 accounting for money 款项核算
Ql\GL" Accounting Officer 会计主任
FijzO accounting period 会计报告期;会计期
>G-D& A+ accounting policy 会计政策;会计方针
FD`V39## accounting practice 会计惯例
ZAiQofQ:2 accounting principle 会计准则
^(6.M\Q accounting record 会计记录
0#yo\McZ accounting report 会计报告
;ga~ae=Fg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r-!8in2 Accounting Society of China 中国会计学会
s+(8KYTs` accounting statement 会计报表
\y0abxIHS accounting system 会计制度;会计系统
(>Tu~Vo accounting transaction 会计事项;帐务交易
Rq\.RR]( accounting treatment 会计处理
^ 5UIbA( accounting year 会计年度
)9PQj accretion 增值;添加
"0]i4d1l accrual 应计项目;应累算数目
lJK U^?4S8 accrual basis 应计制;权责发生制
*.i`hfRc accrual basis accounting 应计制会计;权责发生制会计
C"YM"9JSJ accrue 应累算;应计
+:^tppg accrued benefit 应累算利益
N2x\O~7 accrued charges 应计费用
hZyz5aZ)K accrued cumulative preference share dividend 应累算的累积优先股股息
U`:$1*(` accrued expenses 应累算费用
p~M^' k=d accrued interest payable 应付利息;应计未付利息
0_%u(? accrued interest receivable 应收利息;应计未收利息
G8<,\mg+ accrued right 累算权益
8-po| accruing profit 应累算的利润
N]5-# accumulated fiscal reserve 累积财政储备
8Y&(o-R0 accumulated profit 累积利润;滚存溢利
#5'9T:8 accumulated reserve 累积储备
)TP7gLv=b accumulation of surplus income 累积收益盈余
P+oZS acquired assets 既得资产
9?]4s-~ acquisition 收购;购置;取得
*xt3mv/<z acquisition cost 购置成本
'GNT'y_ acquisition expenses 购置费用
\]o#tYN\a0 acquisition of 100% interest 收购全部股权
jMZ{>l.v acquisition of control 取得控制权
QZzi4[-as acquisition of fixed assets 购置固定资产
#,$d!l @ acquisition of shell “买壳”
P~=|R9t acquisition price 收购价
0h$23. act of God 天灾
$7lI Dt acting partner 执事合伙人
>D*L0snjV active market 买卖活跃的市场;交投畅旺的市场;旺市
UX(#C,qgG active partner 积极参与的合伙人
:uqsRFo&4 active trading 交投活跃
Oi=kL{DG:s actual circulation 实际流通
{aAA4.j^ actual cost 实际成本
:3u>% actual expenditure 实际开支;实际支出
YB~}!F [( actual income 实际入息;实际收入;实际收益
qifX7AXHr actual market 现货市场
M2mte#h actual price 现货价;实际价格
bf::bV?T actual profit 实际利润
aQw?r actual quotation 实盘;实际价位;实际报价
YW0UIO actual year basis 按实际年度计算
sy#CR4X actuals 实货
IU/dY`J1 actuarial investigation 精算调查
F}.<x5I-;h actuarial principle 精算原则
BPe5c :z actuarial report 精算师报告
@)|62Dv / Actuarial Society of Hong Kong 香港精算学会
{_l@ws actuarial valuation 精算师估值
;#cb%e3 actuary 精算师
b=`h""u ad referendum agreement 暂定协议;有待覆核的协定
EO3?Dev ad valorem duty 从价税;按值征税
(wnkdI{ ad valorem duty system 从价税制
WFULQQ* ad valorem fee 从价费
i\2~yXw\ ad valorem tariff 从价关税
.[NB"\<q additional allowance 额外免税额
G2zfdgW${/ additional amount for unexpired risk 未过期风险的额外款额
E"nIC,VZ additional assessable profit 补加应评税利润
[C9 ->`(` additional assessment 补加评税
JZ]4?_l additional commitment 额外承担
pQ!NhzQ additional commitment vote 额外承担拨款
, 0MDkXb additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v:nm#P%P additional dependent parent allowance 供养父母额外免税额
^ ,d!K2` additional provision 额外拨款
8dNwi&4 additional stamp duty 附加印花税
6`+dP"@ additional tax 补加税罚款;补加税款
|Xlpgdiu Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
5O%Q*\( adjudged bankrupt 被裁定破产
xJ:15eDC adjudicated bankrupt 裁定破产人
:na9PW`TC adjudication fee 裁定费;评定印花税额手续费;评估契据费
JJPU! adjudication of bankruptcy 裁定破产;宣告破产
I>B-[QEC adjudication of insolvency 裁定无力偿还债务
pPu E-EDk adjusted actual 经调整的实数;调整后的实数
Q
&<:W4N* adjusted current assets 经调整的流动资产;调整后的流动资产
/ZUKt adjusted figure 经调整的数字;调整后的数额
b*\K I adjusted liabilities 经调整的负债;调整后的负债
xlZ"F adjusted loss 经调整的亏损;调整后的亏损
D .oX>L#: 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
tXV9+AJ adjusted profit 经调整的利润;调整后的利润
aqSHo2]DX9 adjusted surplus 经调整的盈余额;调整后的盈余额
B\G?dmo adjusted value 经调整的价值;调整后的价值
;!v2kVuS] adjustment 调整;修订;理算〔保险〕
]Nz~4ebB adjustment centre 调剂中心
$e)d!m. adjustment lag 调整过程的时间差距;调整时差
E LZCrh6* adjustment mechanism 调整机制
s`B]+ adjustment of loss 亏损调整
]d=SkOq adjustment process 调整过程;调整程序
tpwMy:<Ex adjustment range 调整幅度
PGF=q|j9K administered exchange rate 受管制汇率
Ri =>evx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t;!vjac administration expenses 行政费用
}OZp[V administration fee 手续费;行政费
^V#9{)B administration in bankruptcy 破产管理
@KfFtR-; administration order 遗产管理令
xb1 i{d administrator 管理人;遗产管理人
$hZb<Xz administrator of the estate 遗产管理人
(LbAP9Zj#f admission of debt 债项承认书
$w4%JBZr admission of proof 接纳债权证明
KHV5V3q4 advance 放贷款项;垫付款项;预支款项;预付款项
QV,X> !Nz advance account 暂支帐目;预付款帐户
VJmX@zX9 advance compensation 预付补偿金
4wk-f7I( advance from shareholder 股东垫款
?f<JwF< advance pending reimbursement 预支以待日后付还
|\;oFuCv## advanced economy 先进经济体系
t{Ck"4Cg advancement 预付;预付财产
v10p]=HmO advances warrant 垫款令
q1}HsTnBH advancing 贷出
6;6a.iZ adverse balance 逆差
5#3/ adverse exchange 逆汇
D!<[\G advertisement addressed to shareholders 在报章刊登的致股东通告
<+I^K 7
advice for collection 托收通知书
t[* ;v advice of drawing 提款通知书;汇票通知书
&D0suK# advice of payment 付款通知
VrLU07"0n Advisory Committee [Securities and Futures Commission]
g S xK9P 谘询委员会〔证券及期货事务监察委员会〕
BB@I|)9O( Advisory Committee on Diversification 经济多元化谘询委员会
R1OC7q affidavit 誓章;遗产申报誓章
Ww-%s9N< affidavit of no receipt 述明无收款的誓章
q/w<>u affiliate 联号;联营公司;附属公司
=%P'?(o| affiliated company 附属公司;联号;联营公司
=2!AK[KxX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|<tZ| affordability 负担能力
DID&fj9m African Development Bank [AfDB] 非洲开发银行
>fHg1d2- after-acquired property 事后取得的财产
OjO$.ecT after-hours dealing 市后交易
k.=67L after-tax profit 税后盈利;税后利润;税后溢利
=+;1^sZ agency agreement 代理协议
banie{ e agency expenses 代理机构的开支
C/V{&/5w agency fee 代理费
=5=D)x~ Agency Law 《代理法》
hpp>+= agent 代理人;承销人
jusP
aAdW agent of company 公司代理人
N5 ITb0Tv agent's fee 代理人费;经纪费
*AX)QKQ@ aggregate 总计;总数;总体数字
E/ %S0 aggregate amount 总款额;总额
v\7k aggregate assets and liabilities 总体资产与负债
{.F``2 aggregate at constant price 按固定价格计算的总体数字
Fq3[/'M^ aggregate demand 总需求
EGMj5@> aggregate gross position 总持仓量
GB Oz,_pw aggregate limit 总限额
$mFsf)1]]? aggregate of salaries tax 合计薪俸税
dv3+x\`9 aggregate performance 总体表现;总体业绩
DCS$d1 aggregate supply 总体供应
Ij;= aggregate surplus 总盈余
#:Z"V8n' aggregate total 整体总额
+<&\*VR aggregate value 总值;合计价值
fq-$u;~h aggregated basis 合计基准
Kp,}7%hDw! aggregated net chargeable income 合计应课税入息实额
86d* aggregation 合并计算;合计;总和
,Nl]rmI aggregation of incomes of husband and wife 夫妇入息合并计算
u*_I7.}9 aggregation of property 财产的总和
x" 21 Jh agio 差价;贴水
"o#N6Qu71 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》
#6{"cr6l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mY"DYYR> 《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》
$s2Ty1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
INwc@XB 《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》
~N+lI\K Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FI@2KM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ycb<'M*jE agreement for a settlement 授产协议
!ZP1?l30 agreement for assignment 转让协议
oH~ZqX.3 agreement for sale 售卖协议;买卖协议
pNpj, H*4 agreement for sale and purchase 买卖协议
9_IR%bm agreement for the payment of interest 支付利息协议
q|m8G agreement for the repayment of money 还款协议
n0:+D
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AfvTStwr Agricultural Bank of China 中国农业银行
m'1NZV%# air passenger departure tax 飞机乘客离境税
J{72%S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cn ,zUG!-h airport tax 机场税
A?Jm59{w alcohol duty 酒精税
p-V#nPb alienation 让与;让渡;转让
E&0A W{ alimony 生活费;赡养费
:6LOb f\01 All Ordinaries Index [AOI] 所有普通股指数
M64zVxsd all risks 全险;综合险
Q(m} Sr4 All Sales Record for Stock Market 《股票市场成交报告》
DoWY*2E Allied Capital Resources Limited 新联财务有限公司
#FF5xe all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BXueOvO8 allocation letter 拨款信件
%kD WUJZ allocation of fund 分配款项;预留款项
o*/\oVOq allocation of profit 利润分配;溢利分配
FM9b0qE allocation warrant 拨款令
wbI(o4rXE allotment 分配;配股
RhyI\(Z2q allotment notice 股份配售通知;配股通知
9\TvX!)h allotment of shares 股份分配
><OdHRh@# allowable 可获宽免;免税的
`< y[V allowable business loss 可扣除的营业亏损
i2b\`
805 allowable expenses 可扣税的支出
]>E9v&X0 allowance 免税额;津贴;备抵;准备金
hXS'*vO" allowance for debts 债项的免税额
sAk~`(:4! allowance for depreciation by wear and tear 耗损折旧免税额
G/(oQA allowance for funeral expenses 殡殓费的免税额
Jf`;F : allowance for inflation 为通货膨胀而预留的款项;通胀准备金
P>euUVMPz4 allowance for repairs and outgoings 修葺及支出方面的免税额
QHr
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allowance to debtor 给债务人的津贴
` 2|~Z
H alteration of capital 资本更改
8s8q`_.)( alternate trustee 候补受托人
FVG|5'V^ amalgamation 合并
P,h@F+OZN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Cd#*Wp)s ambit of charges 征税范围;收费范围
'DsfKR^s amended valuation 经修订的估值
pvy;L[c American Commodities Exchange 美国商品交易所
y=9a2[3Dz American Express Bank Limited 美国运通银行
P?n!fA>! American Stock Exchange 美国证券交易所
bXq,iX amortization 摊销
y5a^xRDw amount due from banks 存放银行同业的款项
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