A:
<W|{)U?p A share A股;甲类股份
V'h z1roe abatement of tax 减税;减扣免税额
$mg h.3z0 ABN AMRO Bank N.V. 荷兰银行
m3!MHe~t above-the-line expenditure 线上项目支出;经常预算支出
pO+wJ|f above-the-line receipt 线上项目收入;经常预算收入
jJQfCOD$ ABSA Asia Limited 南非联合亚洲有限公司
p~;z"Z absolute change 绝对数值变更
Uo)<_nG absolute expenditure 实际开支
~map5@Kd absolute guideline figure 绝对准则数字
aeLo;!Jh absolute interest 绝对权益
[&kk absolute order of discharge 绝对破产解除令
EBE>&{%$^ absolute profit margin 绝对利润幅度
<@ex})su absolute value 实值;绝对值
LzSusjEW@ absolutely vested interest 绝对既得权益
:<3;7R'5 absorbed cost 已吸收成本;已分摊成本
l fhKZX absorption 吸收;分摊;合并
Y0C<b*!"ST absorption rate 吸收率;摊配率;分摊率
"1 TM ACB Finance Limited 亚洲商业财务有限公司
qvE[_1QCc acceptable form of reciprocity 合理的互惠条件
GT}#iM acceptable rate 适当利率;适当汇率
xfQ;5n acceptance agreement 承兑协议
`ZV'7| acceptance for honour 参加承兑
{"AYOc>2| acceptor 承兑人;接受人;受票人
s+G9L)b' acceptor for honour 参加承兑人
/*2W?ZM~H accident insurance 意外保险
q$*_C kT Accident Insurance Association of Hong Kong 香港意外保险公会
|2` $g accident insurance scheme 意外保险计划
sWzXl~JbF accident year basis 意外年度基准
KFG^vmrn accommodation 通融;贷款
KEB>}_[ accommodation bill 通融票据;空头票据
z#67rh{ accommodation party 汇票代发人
D(?#oCCA account balance 帐户余额;帐户结余
nE$ V<Co} account book 帐簿
d"uM7PMs7x account collected in advance 预收款项
05zdy-Fb account current book 往来帐簿
|}Z"|-Z account of after-acquired property 事后取得的财产报告
`.Q3s?1F account of defaulter 拖欠帐目
0# GwhB account payable 应付帐款
\>k#]4@rp account payee only [A/C payee only] 只可转帐;存入收款人帐户
J-?(sjIX account receivable 应收帐款
xH-k~# account receivable report 应收帐款报表
4KB?g7_* account statement 结单;帐单;会计财务报表
Mo
r-$a8 account title 帐户名称;会计科目
J, U~.c accountant's report 会计师报告
j-E>*N}-_ Accountant's Report Rules 会计师报告规则
!Bbwl-e` accounting and auditing procedure 会计与审计程序;会计与核数程序
f3|=T8"t Accounting Arrangements 《会计安排》
Q#bo!]H{t accounting basis 会计基础
*3oQS"8 accounting by Official Receiver 破产管理署署长呈交的帐目
oQB1fs Accounting Circular 《会计通告》
!H.lVA accounting class 会计类别
SvJ8Kl OV accounting date 记帐日期;会计结算日期
E*"E{E7 accounting for money 款项核算
O3GaxM\x Accounting Officer 会计主任
td$Jx}'A accounting period 会计报告期;会计期
K`2DhJC accounting policy 会计政策;会计方针
Z4sjH1W accounting practice 会计惯例
TyXOd,%zl accounting principle 会计准则
IUG.q8 accounting record 会计记录
Efd[ZJxS6 accounting report 会计报告
+@v} ( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2xm?,p` Accounting Society of China 中国会计学会
Y0'^S<ox accounting statement 会计报表
#Jb$AA!z accounting system 会计制度;会计系统
: |(B[ accounting transaction 会计事项;帐务交易
+& Qqu`)?F accounting treatment 会计处理
@2O\M ,g5 accounting year 会计年度
6%axbB accretion 增值;添加
K?eo)|4)DB accrual 应计项目;应累算数目
g
0=t9J accrual basis 应计制;权责发生制
+T;qvx6 accrual basis accounting 应计制会计;权责发生制会计
;:1mv accrue 应累算;应计
lK@r?w|<M accrued benefit 应累算利益
'*.};t~;"d accrued charges 应计费用
: P2;9+v accrued cumulative preference share dividend 应累算的累积优先股股息
*xKR;?. accrued expenses 应累算费用
t":>O0>cz accrued interest payable 应付利息;应计未付利息
-^N '18: accrued interest receivable 应收利息;应计未收利息
%"B$I>h accrued right 累算权益
Ds/zl Z accruing profit 应累算的利润
co-D,o4x accumulated fiscal reserve 累积财政储备
:/Zh[Q@EG accumulated profit 累积利润;滚存溢利
-p~B
-, accumulated reserve 累积储备
0nn#U accumulation of surplus income 累积收益盈余
P1jkoJ acquired assets 既得资产
c3mlO[( acquisition 收购;购置;取得
_Y~?. hs^ acquisition cost 购置成本
v:b%G?o acquisition expenses 购置费用
%%u4('= acquisition of 100% interest 收购全部股权
LRgk9*@, acquisition of control 取得控制权
94/}@<d-= acquisition of fixed assets 购置固定资产
--D`YmB acquisition of shell “买壳”
IC42O_^ acquisition price 收购价
QY!A[!6h act of God 天灾
P0<uF`87 acting partner 执事合伙人
\hX^Cn=6 active market 买卖活跃的市场;交投畅旺的市场;旺市
8ttw!x69)_ active partner 积极参与的合伙人
4 .qjTR active trading 交投活跃
VW/1[?HG5 actual circulation 实际流通
>X,6 actual cost 实际成本
\NRRN eu| actual expenditure 实际开支;实际支出
O#k+.LU actual income 实际入息;实际收入;实际收益
:oQaN[3>_ actual market 现货市场
o!d0 actual price 现货价;实际价格
{[dqXG$v ` actual profit 实际利润
5lbh
"m= actual quotation 实盘;实际价位;实际报价
fA5#
2P{ actual year basis 按实际年度计算
0U~JSmj:2K actuals 实货
}%|OnEk" actuarial investigation 精算调查
~A( Pa- actuarial principle 精算原则
^a
r9$$~/! actuarial report 精算师报告
W[DB!ue Actuarial Society of Hong Kong 香港精算学会
[ j_jee actuarial valuation 精算师估值
umYdr'p!v actuary 精算师
S([De"y ad referendum agreement 暂定协议;有待覆核的协定
F!'"mU<f ad valorem duty 从价税;按值征税
mZ%\`H+ ad valorem duty system 从价税制
=n&83MYX
ad valorem fee 从价费
!Ai;S ad valorem tariff 从价关税
AmFHn additional allowance 额外免税额
+ZO*~.zZ additional amount for unexpired risk 未过期风险的额外款额
I-I5^s additional assessable profit 补加应评税利润
;!b(b% additional assessment 补加评税
U/X ^ additional commitment 额外承担
c{0?gt. additional commitment vote 额外承担拨款
Q=E6ZxH5; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
fC[gu$f][ additional dependent parent allowance 供养父母额外免税额
CJ >=odK[ additional provision 额外拨款
2
r)c? additional stamp duty 附加印花税
3]Mx,u additional tax 补加税罚款;补加税款
k5/}S@F8 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
t!$/r]XM h adjudged bankrupt 被裁定破产
uq_SF.a'v adjudicated bankrupt 裁定破产人
}K\_N]#6n adjudication fee 裁定费;评定印花税额手续费;评估契据费
'tj4 ;+xf^ adjudication of bankruptcy 裁定破产;宣告破产
IG\\RYr adjudication of insolvency 裁定无力偿还债务
*BV .zbGm adjusted actual 经调整的实数;调整后的实数
#;)7~69 adjusted current assets 经调整的流动资产;调整后的流动资产
O)?0G$0 adjusted figure 经调整的数字;调整后的数额
>'eqOZM adjusted liabilities 经调整的负债;调整后的负债
V^D#i(5 adjusted loss 经调整的亏损;调整后的亏损
Gy5W;,$q 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
qn . adjusted profit 经调整的利润;调整后的利润
uB?YJf .T@ adjusted surplus 经调整的盈余额;调整后的盈余额
TnrMR1Zx adjusted value 经调整的价值;调整后的价值
mCo5Gdt adjustment 调整;修订;理算〔保险〕
u[u=:Y+ adjustment centre 调剂中心
uBXI*51{ adjustment lag 调整过程的时间差距;调整时差
b~p < adjustment mechanism 调整机制
\$I
)} adjustment of loss 亏损调整
3`y:W9!u adjustment process 调整过程;调整程序
A{k@V!A% adjustment range 调整幅度
{u5@Yp administered exchange rate 受管制汇率
jdzV& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}\ F>z administration expenses 行政费用
\GN5Sy]r administration fee 手续费;行政费
JqO( ]*"Hi administration in bankruptcy 破产管理
$n ) w4p_ administration order 遗产管理令
}% =P(%- administrator 管理人;遗产管理人
e:]$UAzp administrator of the estate 遗产管理人
;-F#a+2]! admission of debt 债项承认书
9z?F_=PB! admission of proof 接纳债权证明
K':f!sZ&2 advance 放贷款项;垫付款项;预支款项;预付款项
k dqH36&< advance account 暂支帐目;预付款帐户
@NF8?>! advance compensation 预付补偿金
Z'~5L_.]Ai advance from shareholder 股东垫款
&*}S 0 advance pending reimbursement 预支以待日后付还
pfG:PrZ advanced economy 先进经济体系
YY9q'x,w advancement 预付;预付财产
(.cT<(TB advances warrant 垫款令
H0S7k`. advancing 贷出
VQCPgs adverse balance 逆差
x+&&[>-P adverse exchange 逆汇
#'[ f^xgJ advertisement addressed to shareholders 在报章刊登的致股东通告
q:'(1y~ advice for collection 托收通知书
6m]L{ buP advice of drawing 提款通知书;汇票通知书
9o6y7hEQy advice of payment 付款通知
*e R$ Advisory Committee [Securities and Futures Commission]
Ny#%7%( 谘询委员会〔证券及期货事务监察委员会〕
Qj~0vx! Advisory Committee on Diversification 经济多元化谘询委员会
pGC`HTo| affidavit 誓章;遗产申报誓章
Mm5l> D'c affidavit of no receipt 述明无收款的誓章
*VpQ(" affiliate 联号;联营公司;附属公司
]PFc8qv{ affiliated company 附属公司;联号;联营公司
fAK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+1Uw <~ affordability 负担能力
!(]|!F[m African Development Bank [AfDB] 非洲开发银行
S'WmPv after-acquired property 事后取得的财产
_MR2,mC after-hours dealing 市后交易
$]vR ,E after-tax profit 税后盈利;税后利润;税后溢利
{>:2Ff]O: agency agreement 代理协议
J]%P
fWV agency expenses 代理机构的开支
`U1"WcN agency fee 代理费
nL$tXm-x Agency Law 《代理法》
Au
{`oxD agent 代理人;承销人
>TE&myZ?* agent of company 公司代理人
biJU r^n agent's fee 代理人费;经纪费
1Dbe0u aggregate 总计;总数;总体数字
t :_7O7 aggregate amount 总款额;总额
`yhL11]~ aggregate assets and liabilities 总体资产与负债
.C1^QY-wL aggregate at constant price 按固定价格计算的总体数字
}E=mZZ) aggregate demand 总需求
lIf Our aggregate gross position 总持仓量
j6\{j#q aggregate limit 总限额
o)$sZ{` =" aggregate of salaries tax 合计薪俸税
67e1Y@Xu aggregate performance 总体表现;总体业绩
3|A"CU/z@ aggregate supply 总体供应
6 3HxQH aggregate surplus 总盈余
Vq*p?cF . aggregate total 整体总额
PU8R
0r2k\ aggregate value 总值;合计价值
'?d[ ip aggregated basis 合计基准
0-5:"SN' aggregated net chargeable income 合计应课税入息实额
m'S-h'a aggregation 合并计算;合计;总和
BH}u\K aggregation of incomes of husband and wife 夫妇入息合并计算
3RD Q{&J: aggregation of property 财产的总和
/f#sg7) agio 差价;贴水
T57S!CJ^$5 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
6V8"[0U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P -Pt{: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
3 3V/<v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7S Qu 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
wiutUb
Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.VI2V-Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a+X X?uN{ agreement for a settlement 授产协议
a\zbi$S agreement for assignment 转让协议
r1[0#5kJ;J agreement for sale 售卖协议;买卖协议
2]7nw1& agreement for sale and purchase 买卖协议
KT8Fn+ agreement for the payment of interest 支付利息协议
N=wB1gJ agreement for the repayment of money 还款协议
&W ~,q( agreement of reinsurance 再保险协议
XW19hG Agricultural Bank of China 中国农业银行
8mV35A7l air passenger departure tax 飞机乘客离境税
F4k`x/ak Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,0~'#x> airport tax 机场税
|OC6yN *P) alcohol duty 酒精税
3
-5^$-7_ alienation 让与;让渡;转让
67#;.}4a alimony 生活费;赡养费
6L2.88 i All Ordinaries Index [AOI] 所有普通股指数
/ og'W j all risks 全险;综合险
X<1# )xC All Sales Record for Stock Market 《股票市场成交报告》
~h1'_0t Allied Capital Resources Limited 新联财务有限公司
{C<ch@sR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L.8-nTg"y allocation letter 拨款信件
s)-=l_4T allocation of fund 分配款项;预留款项
m\Dbb.vBvW allocation of profit 利润分配;溢利分配
# wG}T
.* allocation warrant 拨款令
E)`+1j allotment 分配;配股
FuD$jsEw allotment notice 股份配售通知;配股通知
1|zo-'y allotment of shares 股份分配
G6I>Ry[2? allowable 可获宽免;免税的
/JvNJ
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kY*D s; allowable expenses 可扣税的支出
C9~CP8 allowance 免税额;津贴;备抵;准备金
Kj'uTEM allowance for debts 债项的免税额
s Ce{V*ua allowance for depreciation by wear and tear 耗损折旧免税额
nTLdknh" allowance for funeral expenses 殡殓费的免税额
+VTMa9d allowance for inflation 为通货膨胀而预留的款项;通胀准备金
#vIF]Y allowance for repairs and outgoings 修葺及支出方面的免税额
IQR?n}ce allowance to debtor 给债务人的津贴
wc ^z9y alteration of capital 资本更改
2"NJt9w alternate trustee 候补受托人
?gTY!;$P amalgamation 合并
P2lj#aQLS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:imp~~L; ambit of charges 征税范围;收费范围
E")82I amended valuation 经修订的估值
s:Memvf American Commodities Exchange 美国商品交易所
zX)uC< American Express Bank Limited 美国运通银行
L"AZ,|wIk American Stock Exchange 美国证券交易所
$oh}!Smt amortization 摊销
{|
Tl3 amount due from banks 存放银行同业的款项
]/U)<{6 amount due from banks abroad 存放海外银行同业的款项
:V8 \^ amount due from holding companies 控股公司欠款
Ix}:!L amount due from local banks 存放本港银行同业的款项
*c xYB amount due to banks 银行同业的存款
ab6KK$s amount due to banks abroad 海外银行同业的存款
Ru2kC} Dx! amount due to holding companies 控股公司存款
=n9|r.\&uJ amount due to local banks 本港银行同业的存款
/S]<MS amount due to outport banks 外埠银行同业的存款
'H97D-86/ amount for note issue 发行纸币的款额
>d_O0a*W- amount of bond 担保契据的款额
aQcJjF5x amount of consideration 代价款额
G!wFG-Y} amount of contribution 供款数额
X+iUT amount of indebtedness 负债款额
b^rPw@ amount of principal of the loan 贷款本金额
z`'{l{ amount of rates chargeable 应征差饷数额
@'dtlY5; amount of share capital 股本额
YX-G>.Pc amount of sums assured 承保款额
*;Sj&O amount of variation 变动幅度
hbn2(e;FZ amount of vote 拨款数额
IRD?.K]* amount payable 应付款额
g&&5F>mF amount receivable 应收款额
{8'I+- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
85-00m ~ analysis 分析
)p 2kx ancillary risk 附属风险
H htAD Y annual account 周年帐目;周年帐目报表;年度决算;年结
%I?uO(
@ annual accounting date 年结日期
iE>T5XV8$B annual allowance 每年免税额;年积金;年度津贴;年津
TTu<~GH annual balance 年度余额
Ub0g{ annual disposable income 每年可动用收入
Q/L:0ovR annual estimates 周年预算
NZCPmst annual fee 年费
bfhap(F~(e annual general meeting 周年大会
~:v" TuuK annual growth rate 年增率;每年增长率
n YWS'i@ annual long-term supplement 长期个案每年补助金
!bRoNP annual pensionable emolument 可供计算退休金的年薪
?X~Keb annual report 年报
94\k++kc Annual Report on the Consumer Price Index 《消费物价指数年报》
?o?~Df& annual return 周年报表;周年申报表;每年报税表格
"1yXOy^2 Annual Return Rules 《周年报表规则》
Fn1|Wt* annual review of consumer prices 每年消费物价回顾
n](Q)h'nlo annual roll-forward basis 逐年延展方式
.gzNdSE annual salary 年薪
>Ta|#]{ annual statement 年度报表;年度决算表
{L4ta~2/T 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
CWHTDao annuitant 年金受益人
C/U^8,6\n annuity 年金
0"3l2Eo annuity contract 年金合约
B^Fe.t y annuity on human life 人寿年金
1>|2B&_^ antecedent debt 先前的债项
3%p^>D\ ante-dated cheque 倒填日期支票
4At{(fwW anticipated expenditure 预期开支
GB&<+5t2 anticipated net profit 预期纯利
aOIE9wO anticipated revenue 预期收入
^U)xQD" anti-inflation measure 反通货膨胀措施
cA
m>f[ anti-inflationary stance 反通货膨胀立场
===M/}r apparent deficit 表面赤字
\c (R#*0, apparent financial solvency 表面偿债能力
h0_od/D1r apparent partner 表面合伙人
oF7o"NHaWa application for personal assessment 个人入息课税申请书
RutRA application of fund 资金应用
^Cs?FF@P application to release as liquidator and to destruct the books of accounts and documents
!hdOH3h = 申请免除清盘人职务及毁灭帐簿与文件
Yi:@>A<# appointed actuary 委任精算师
=^%#F~o: appointed auditor 委任核数师;委任审计师
jv_z%` appointed trustee 委任的受托人
Rf9;jwU appointer 委任人
m:_'r"o apportioned pro rata 按比例分摊
{)=h apportionment 分配;分摊
^M_0M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
jbZ%Y0km% apportionment formula 分摊方程式
gE;r;#Jt4 apportionment of estate duty 遗产税的分摊
OTwIR<_B+ appraisal 估价;评估
C3>&O?7J*7 appreciable growth 可观增长
qy|[V appreciable impact 显着影响
FX}kH ] appreciable increase 可观增长
MROe"Xj appreciation 增值;升值
x/7kcj!O appreciation against other currencies 相对其他货币升值
H!PMb{e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]jQj/`v1 appreciation tax 增值税
r~N:|ip= appropriation 拨款;拨用;拨付
jJc:%h$|2 appropriation account 拨款帐目
-q'G]} Appropriation Bill 拨款法案
X?kw=x{2P appropriation-in-aid system 补助拨款办法
S+9}W/ approved assets 核准资产
6N+ ]g/_a approved basket stock 认可一篮子证券
,sF49CD approved budget 核准预算
yUd>EnQna approved charitable donation 认可慈善捐款
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M>.9~ approved charitable institution 认可慈善机构
WOkAma- approved currency 核准货币;认可货币
Pk)>@F< approved estimates 核准预算
QPr29 approved estimates of expenditure 核准开支预算
_/xA5/V approved overseas insurer 核准海外保险人
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hF approved overseas trust company 核准海外信托公司
:k&R]bc9 approved pooled investment fund 核准汇集投资基金
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s`#g approved provident fund scheme 认可公积金计划
hc#Sy:T> approved provision 核准拨款
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