A:
?(PKeq6 A share A股;甲类股份
9z0p5)]n> abatement of tax 减税;减扣免税额
phK/ ABN AMRO Bank N.V. 荷兰银行
d1*<Ll9K above-the-line expenditure 线上项目支出;经常预算支出
ebq4g387X above-the-line receipt 线上项目收入;经常预算收入
nNm`Hfi ABSA Asia Limited 南非联合亚洲有限公司
4W])}C % absolute change 绝对数值变更
qLCR] _* absolute expenditure 实际开支
N;d] 14| absolute guideline figure 绝对准则数字
u y+pP!< absolute interest 绝对权益
#ABCDi={zA absolute order of discharge 绝对破产解除令
TseGXYH absolute profit margin 绝对利润幅度
~@!bsLSMU absolute value 实值;绝对值
*#2h/Q. absolutely vested interest 绝对既得权益
92c HwWZ! absorbed cost 已吸收成本;已分摊成本
T+$[eWk"a absorption 吸收;分摊;合并
B[}6-2<>?C absorption rate 吸收率;摊配率;分摊率
H.;Q+A,8^ ACB Finance Limited 亚洲商业财务有限公司
\!(zrfP{( acceptable form of reciprocity 合理的互惠条件
LscGTs, acceptable rate 适当利率;适当汇率
5s XXM acceptance agreement 承兑协议
lFkR=!?= acceptance for honour 参加承兑
7,MR*TO, acceptor 承兑人;接受人;受票人
s*4dxnS_8 acceptor for honour 参加承兑人
\^LFkp accident insurance 意外保险
<$YlH@;)`a Accident Insurance Association of Hong Kong 香港意外保险公会
Lr+$_ t}r accident insurance scheme 意外保险计划
u?"Vm accident year basis 意外年度基准
#z(]xI)" accommodation 通融;贷款
6LZCgdS{ accommodation bill 通融票据;空头票据
+mPx8P&% accommodation party 汇票代发人
-/4P3SG/ account balance 帐户余额;帐户结余
Kq!3wb; account book 帐簿
}b}m3i1 account collected in advance 预收款项
:]"V-1#} account current book 往来帐簿
)+^+sd account of after-acquired property 事后取得的财产报告
bD^owa account of defaulter 拖欠帐目
TpaInXR account payable 应付帐款
CITc2v3a account payee only [A/C payee only] 只可转帐;存入收款人帐户
<aw[ XFg account receivable 应收帐款
!Cs_F&l"j account receivable report 应收帐款报表
qK+5NF| account statement 结单;帐单;会计财务报表
Sdo-nt account title 帐户名称;会计科目
Ef\-VKh accountant's report 会计师报告
hPh-+Hb Accountant's Report Rules 会计师报告规则
\['Cj*e k accounting and auditing procedure 会计与审计程序;会计与核数程序
r%_djUd Accounting Arrangements 《会计安排》
~u{uZ(~ accounting basis 会计基础
SM'|+ d accounting by Official Receiver 破产管理署署长呈交的帐目
0K+ne0I Accounting Circular 《会计通告》
do_[& accounting class 会计类别
3$tdwe$S accounting date 记帐日期;会计结算日期
|)&%A%m accounting for money 款项核算
GyIV
Hby Accounting Officer 会计主任
Xvv6~ accounting period 会计报告期;会计期
~[ jQ!tz accounting policy 会计政策;会计方针
|pK!S accounting practice 会计惯例
' QG?nu accounting principle 会计准则
_t$sgz& accounting record 会计记录
1\Xw3prH
accounting report 会计报告
pmM9,6P4@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!1k_PY5) Accounting Society of China 中国会计学会
\zY!qpX< accounting statement 会计报表
w
xH7?tsf accounting system 会计制度;会计系统
45e~6", accounting transaction 会计事项;帐务交易
7v kL1IA accounting treatment 会计处理
s%S accounting year 会计年度
Hz~zu{;{J accretion 增值;添加
g-A-kqo9 accrual 应计项目;应累算数目
r$1Qf}J3= accrual basis 应计制;权责发生制
yevPHN"M accrual basis accounting 应计制会计;权责发生制会计
)4OxY[2J accrue 应累算;应计
{=WgzP accrued benefit 应累算利益
yfSmDPh accrued charges 应计费用
hM{bavd accrued cumulative preference share dividend 应累算的累积优先股股息
NUZl`fu1Z4 accrued expenses 应累算费用
6<]lW accrued interest payable 应付利息;应计未付利息
b-DvW4B accrued interest receivable 应收利息;应计未收利息
M+>u/fldV accrued right 累算权益
3Ul*QN{6 accruing profit 应累算的利润
S!UaH>Rh accumulated fiscal reserve 累积财政储备
&&+H+{_Q accumulated profit 累积利润;滚存溢利
]'}L 1r accumulated reserve 累积储备
)UR7i8]!0 accumulation of surplus income 累积收益盈余
VRMXtQ*1Dm acquired assets 既得资产
E.TAbD&5( acquisition 收购;购置;取得
pb}*\/s acquisition cost 购置成本
&HW9Jn acquisition expenses 购置费用
KwS@D9bok acquisition of 100% interest 收购全部股权
tc! #wd+u acquisition of control 取得控制权
uYN`:b8 acquisition of fixed assets 购置固定资产
WLT"ji0w2 acquisition of shell “买壳”
l;Wj] acquisition price 收购价
'NmRR]Q9 act of God 天灾
~ a: acting partner 执事合伙人
Oz95 active market 买卖活跃的市场;交投畅旺的市场;旺市
rH-23S active partner 积极参与的合伙人
NOva'qk active trading 交投活跃
/7kC< actual circulation 实际流通
p'%s=TGwv actual cost 实际成本
WE?5ehEme actual expenditure 实际开支;实际支出
29KiuP actual income 实际入息;实际收入;实际收益
fex@,I&
actual market 现货市场
[~HN<>L@C actual price 现货价;实际价格
W4S,6( actual profit 实际利润
<YY 14p actual quotation 实盘;实际价位;实际报价
>Ry01G]_/h actual year basis 按实际年度计算
$mI Loy
B, actuals 实货
!zo{tI19 actuarial investigation 精算调查
! mHO$bQ" actuarial principle 精算原则
CrLrw T actuarial report 精算师报告
3S{/>1Y Actuarial Society of Hong Kong 香港精算学会
GJrG~T actuarial valuation 精算师估值
C _Dn{ actuary 精算师
;+%rw 2Z,B ad referendum agreement 暂定协议;有待覆核的协定
#mF"1QW ad valorem duty 从价税;按值征税
K-4PI+qQ\ ad valorem duty system 从价税制
_b 0&!l<
ad valorem fee 从价费
n S=W 1zf ad valorem tariff 从价关税
HfVZ~PP additional allowance 额外免税额
+%'(!A?*` additional amount for unexpired risk 未过期风险的额外款额
Da|z"I
x additional assessable profit 补加应评税利润
mt
.sucT additional assessment 补加评税
}7Uoh(d additional commitment 额外承担
lN@o2QX additional commitment vote 额外承担拨款
^!d3=}:0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iTwm3V
P additional dependent parent allowance 供养父母额外免税额
;pAK_> additional provision 额外拨款
)GpK@R]{ additional stamp duty 附加印花税
d=(mw_-? additional tax 补加税罚款;补加税款
LoV<:|GTI Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
occ7zcA adjudged bankrupt 被裁定破产
]Um/FA W adjudicated bankrupt 裁定破产人
jd:6:Fm adjudication fee 裁定费;评定印花税额手续费;评估契据费
R&&4y 7 adjudication of bankruptcy 裁定破产;宣告破产
A^g(k5M* adjudication of insolvency 裁定无力偿还债务
%EH)&k adjusted actual 经调整的实数;调整后的实数
F5<Hm_\: adjusted current assets 经调整的流动资产;调整后的流动资产
V0@=^Bls adjusted figure 经调整的数字;调整后的数额
e+WNk
2 adjusted liabilities 经调整的负债;调整后的负债
}#fbbtd adjusted loss 经调整的亏损;调整后的亏损
]M=&+c>H~ 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
aN?zmkPpov adjusted profit 经调整的利润;调整后的利润
/:
"1Z]@ adjusted surplus 经调整的盈余额;调整后的盈余额
]Ze1s02( adjusted value 经调整的价值;调整后的价值
:;}P*T*PU adjustment 调整;修订;理算〔保险〕
%J(:ADu] adjustment centre 调剂中心
la!~\wpa adjustment lag 调整过程的时间差距;调整时差
dPlV>IM$z adjustment mechanism 调整机制
T)/eeZ$ adjustment of loss 亏损调整
FPz9N@M%Q adjustment process 调整过程;调整程序
o/E >f_k[ adjustment range 调整幅度
jcOcWB| administered exchange rate 受管制汇率
1}x%%RD_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
HJ"GnZp< administration expenses 行政费用
uRvP hkqm administration fee 手续费;行政费
,+k\p5P administration in bankruptcy 破产管理
[y(MCf19 administration order 遗产管理令
@gblW*Zhk administrator 管理人;遗产管理人
L!9 2P{ K administrator of the estate 遗产管理人
%b$>qW\*& admission of debt 债项承认书
)A6<c%d =x admission of proof 接纳债权证明
t.<i:#rj>l advance 放贷款项;垫付款项;预支款项;预付款项
4?kcv59 advance account 暂支帐目;预付款帐户
^#pEPVkY advance compensation 预付补偿金
teRTu advance from shareholder 股东垫款
XFl6M~ c advance pending reimbursement 预支以待日后付还
>MZ/|`[M advanced economy 先进经济体系
c 9Mz]1@f advancement 预付;预付财产
7Q 3 k7 advances warrant 垫款令
Txu/{M, advancing 贷出
6K^#?Bn; adverse balance 逆差
Dt@SqX:~Ee adverse exchange 逆汇
Nn6%9PX_) advertisement addressed to shareholders 在报章刊登的致股东通告
kiEa<-] advice for collection 托收通知书
w)f#V s advice of drawing 提款通知书;汇票通知书
:#Wd~~d advice of payment 付款通知
*dQSw)R Advisory Committee [Securities and Futures Commission]
5pX6t 谘询委员会〔证券及期货事务监察委员会〕
f*Hr^b}`8 Advisory Committee on Diversification 经济多元化谘询委员会
z{
dEC % affidavit 誓章;遗产申报誓章
&C}*w2]0S affidavit of no receipt 述明无收款的誓章
=_CzH(=f# affiliate 联号;联营公司;附属公司
x}4q {P5$ affiliated company 附属公司;联号;联营公司
)0`C@um affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hN_]6,<\ affordability 负担能力
X|dlt{Gf
African Development Bank [AfDB] 非洲开发银行
yi[x}ffdE after-acquired property 事后取得的财产
Rq -ZL{LR7 after-hours dealing 市后交易
-"x$ZnHU after-tax profit 税后盈利;税后利润;税后溢利
]Wup/o agency agreement 代理协议
W/N7vAx X agency expenses 代理机构的开支
5xiEPh agency fee 代理费
).O)p9 Agency Law 《代理法》
KNl$3nX agent 代理人;承销人
_`X:jj> agent of company 公司代理人
P \I|, agent's fee 代理人费;经纪费
P55fL-vo|} aggregate 总计;总数;总体数字
}>\C{ClI aggregate amount 总款额;总额
kh<2BOV aggregate assets and liabilities 总体资产与负债
ctQ/wrkU aggregate at constant price 按固定价格计算的总体数字
:jf3HG aggregate demand 总需求
&{:-]g\ aggregate gross position 总持仓量
" bG2: aggregate limit 总限额
u8^lB7!e/ aggregate of salaries tax 合计薪俸税
`[A];] aggregate performance 总体表现;总体业绩
V`5O{Gg aggregate supply 总体供应
+@UV?"d aggregate surplus 总盈余
42{~Lhxt aggregate total 整体总额
gYj'(jB aggregate value 总值;合计价值
7zMr:JmV aggregated basis 合计基准
hH.G#-JO aggregated net chargeable income 合计应课税入息实额
BtZ yn7a aggregation 合并计算;合计;总和
GgU/!@ aggregation of incomes of husband and wife 夫妇入息合并计算
g(g& TO aggregation of property 财产的总和
[g,}gyeS( agio 差价;贴水
\V:^h[ad 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》
*8q.YuZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+ZYn? #IQ 《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》
!D6]JPX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!-bB559Nv 《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》
2wn2.\v M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KvSG; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4i bc agreement for a settlement 授产协议
xw%0>K[ agreement for assignment 转让协议
$b\P|#A agreement for sale 售卖协议;买卖协议
xno\s.H%] agreement for sale and purchase 买卖协议
=1!
'QUc agreement for the payment of interest 支付利息协议
_F{C\} agreement for the repayment of money 还款协议
~&O%N agreement of reinsurance 再保险协议
a*;b^Ze`v Agricultural Bank of China 中国农业银行
V&i;\ 9 air passenger departure tax 飞机乘客离境税
IV-{ve6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U*:!W=XN airport tax 机场税
YIE<pX4Q7) alcohol duty 酒精税
6*?F @D2& alienation 让与;让渡;转让
0(Ij%Wi, alimony 生活费;赡养费
J,G
lIv.A All Ordinaries Index [AOI] 所有普通股指数
\v{=gK all risks 全险;综合险
N!3 2 wJ All Sales Record for Stock Market 《股票市场成交报告》
!k%#R4*> Allied Capital Resources Limited 新联财务有限公司
d-m7}2c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ivPg9J1S allocation letter 拨款信件
)[ ,A_3E allocation of fund 分配款项;预留款项
l%ZhA=TKQ allocation of profit 利润分配;溢利分配
mmsPLv6 allocation warrant 拨款令
e)ZUO_Q$ allotment 分配;配股
4 :=]<sc, allotment notice 股份配售通知;配股通知
'yth'[ allotment of shares 股份分配
*I'yH8Fcn allowable 可获宽免;免税的
U.TA^S]`g allowable business loss 可扣除的营业亏损
+"(jjxJm allowable expenses 可扣税的支出
~
1 pr~ allowance 免税额;津贴;备抵;准备金
Q&&@v4L allowance for debts 债项的免税额
xPgBV~ allowance for depreciation by wear and tear 耗损折旧免税额
bcR_E5x$ allowance for funeral expenses 殡殓费的免税额
{$r[5%L\H allowance for inflation 为通货膨胀而预留的款项;通胀准备金
P4?glh q# allowance for repairs and outgoings 修葺及支出方面的免税额
+#By*;BJ allowance to debtor 给债务人的津贴
eQ"E alteration of capital 资本更改
D0Cy^_ alternate trustee 候补受托人
S$3JMFA amalgamation 合并
fh{`Mz,o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HThcn1u~^b ambit of charges 征税范围;收费范围
nm+s{ amended valuation 经修订的估值
V1?]|HTQcT American Commodities Exchange 美国商品交易所
7|D +Ihy; American Express Bank Limited 美国运通银行
/> Nt[o[r American Stock Exchange 美国证券交易所
*kVV+H<X|b amortization 摊销
&R siVBA amount due from banks 存放银行同业的款项
IAEAhqp amount due from banks abroad 存放海外银行同业的款项
jtc~DL amount due from holding companies 控股公司欠款
I|J/F}@p amount due from local banks 存放本港银行同业的款项
Bf:Q2slqI amount due to banks 银行同业的存款
&?vgP!d&M amount due to banks abroad 海外银行同业的存款
W`&hp6Jq amount due to holding companies 控股公司存款
.KC++\{HE amount due to local banks 本港银行同业的存款
o.\oA6P_ amount due to outport banks 外埠银行同业的存款
.G^YqJ 4 amount for note issue 发行纸币的款额
J=L5=G7( amount of bond 担保契据的款额
+O5hH8<&b amount of consideration 代价款额
or]IZ2^n amount of contribution 供款数额
Ewm9\qmg amount of indebtedness 负债款额
s79r@])= amount of principal of the loan 贷款本金额
aoTP[Bp amount of rates chargeable 应征差饷数额
hEk$d.!} amount of share capital 股本额
1U\z5$V amount of sums assured 承保款额
"mNq&$ amount of variation 变动幅度
^t"'rD-I amount of vote 拨款数额
X?$_Sd"G+5 amount payable 应付款额
<t,x RBk amount receivable 应收款额
ZB&6<uw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MfQ!6zE analysis 分析
fAmz4
ancillary risk 附属风险
y==CTY@ annual account 周年帐目;周年帐目报表;年度决算;年结
Bj~+WwD)QR annual accounting date 年结日期
8Eq7Sa annual allowance 每年免税额;年积金;年度津贴;年津
EzIGz[ annual balance 年度余额
"vGW2~*) annual disposable income 每年可动用收入
D-4f.Tq4# annual estimates 周年预算
JLi|Td"1% annual fee 年费
nOz.G" annual general meeting 周年大会
;6wA" annual growth rate 年增率;每年增长率
qw8Rlws% annual long-term supplement 长期个案每年补助金
n(|^SH4$b annual pensionable emolument 可供计算退休金的年薪
%IRi1EmN8 annual report 年报
]:f%l
mEy Annual Report on the Consumer Price Index 《消费物价指数年报》
\L\b $4$d annual return 周年报表;周年申报表;每年报税表格
HmwT~ Annual Return Rules 《周年报表规则》
D0q":WvE annual review of consumer prices 每年消费物价回顾
|I|fMF2K annual roll-forward basis 逐年延展方式
R$Q.sE annual salary 年薪
*,m; annual statement 年度报表;年度决算表
?
qA]w9x Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F>cv<l
=6l annuitant 年金受益人
@K]|K]cby annuity 年金
*:NQ&y*uj annuity contract 年金合约
:lzrgsW annuity on human life 人寿年金
HKr
Mim- antecedent debt 先前的债项
:c[L3rJl ante-dated cheque 倒填日期支票
.6V}3q$-@ anticipated expenditure 预期开支
_l]fkk[T anticipated net profit 预期纯利
f9\X>zzB2| anticipated revenue 预期收入
hzRYec( anti-inflation measure 反通货膨胀措施
Gbw2E&a