A:
s^V8FH A share A股;甲类股份
e,~c~Db*
Q abatement of tax 减税;减扣免税额
\U !<- ABN AMRO Bank N.V. 荷兰银行
4N$svA above-the-line expenditure 线上项目支出;经常预算支出
.[2MPjg above-the-line receipt 线上项目收入;经常预算收入
f[.hN ABSA Asia Limited 南非联合亚洲有限公司
Rdt8jY6F/ absolute change 绝对数值变更
;%dkwKO absolute expenditure 实际开支
&p;};n absolute guideline figure 绝对准则数字
}%k"qW<Y absolute interest 绝对权益
<u2*(BM4 absolute order of discharge 绝对破产解除令
fy_'K}i3k absolute profit margin 绝对利润幅度
#Z$6>
Xt absolute value 实值;绝对值
#(aROTV5a absolutely vested interest 绝对既得权益
p6Z]oL q absorbed cost 已吸收成本;已分摊成本
i $I|JJJ absorption 吸收;分摊;合并
/=e[(5X|O absorption rate 吸收率;摊配率;分摊率
sWavxh8A ACB Finance Limited 亚洲商业财务有限公司
q`$QroZT" acceptable form of reciprocity 合理的互惠条件
MqoQs{x acceptable rate 适当利率;适当汇率
E=QL4*?
acceptance agreement 承兑协议
m\Tq0cT$ acceptance for honour 参加承兑
$d8A_CUU acceptor 承兑人;接受人;受票人
n;Iey[7_E` acceptor for honour 参加承兑人
['s_qCA[ accident insurance 意外保险
mH{cGu? Accident Insurance Association of Hong Kong 香港意外保险公会
>P0AGZ accident insurance scheme 意外保险计划
]NFDE-Jz] accident year basis 意外年度基准
/0o 2 accommodation 通融;贷款
Plq[Ml9
accommodation bill 通融票据;空头票据
y'@l,MN{ accommodation party 汇票代发人
-|)[s[T~m account balance 帐户余额;帐户结余
(6h7 'r $ account book 帐簿
JyB>,t) account collected in advance 预收款项
bLV@Ts account current book 往来帐簿
<q[*kr account of after-acquired property 事后取得的财产报告
'E&K%/d account of defaulter 拖欠帐目
~:t2@z4p account payable 应付帐款
p\-.DRwT` account payee only [A/C payee only] 只可转帐;存入收款人帐户
v$tS2N2 account receivable 应收帐款
cF(9[8c{ account receivable report 应收帐款报表
4tuEC-oh account statement 结单;帐单;会计财务报表
M9&tys[ KX account title 帐户名称;会计科目
~ml\| accountant's report 会计师报告
FwW%@Y Accountant's Report Rules 会计师报告规则
\pzvoj7{ accounting and auditing procedure 会计与审计程序;会计与核数程序
%BG5[XQ7 Accounting Arrangements 《会计安排》
xrX("ili accounting basis 会计基础
CIaabn
accounting by Official Receiver 破产管理署署长呈交的帐目
6wu/6DO Accounting Circular 《会计通告》
]@8=e'V accounting class 会计类别
"V^jAPDXb accounting date 记帐日期;会计结算日期
%[Ds-my2 accounting for money 款项核算
I^ >zr.zA Accounting Officer 会计主任
&9ZIf#R accounting period 会计报告期;会计期
H~G=0_S accounting policy 会计政策;会计方针
CqX%V":2 accounting practice 会计惯例
aZ0H) accounting principle 会计准则
d.}rn"(z accounting record 会计记录
8U(a&G6gn accounting report 会计报告
S}<
<jI-z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#TSM#Uqe Accounting Society of China 中国会计学会
a<o0B{7{BM accounting statement 会计报表
y]CJOC)/K accounting system 会计制度;会计系统
jU#%@d6!# accounting transaction 会计事项;帐务交易
nb|MHt PX accounting treatment 会计处理
`nM4kt7 accounting year 会计年度
hy]AH)?pR accretion 增值;添加
fZ376Z:S$ accrual 应计项目;应累算数目
0[i]PgIH
accrual basis 应计制;权责发生制
]Aluk|"`U accrual basis accounting 应计制会计;权责发生制会计
n=>Gu9` accrue 应累算;应计
C=b5[, UCB accrued benefit 应累算利益
785iY865 accrued charges 应计费用
r9t{/})A accrued cumulative preference share dividend 应累算的累积优先股股息
6h,'#|:d accrued expenses 应累算费用
#[xNEC) accrued interest payable 应付利息;应计未付利息
C`#N
Q*O accrued interest receivable 应收利息;应计未收利息
.^NV e40O accrued right 累算权益
aLq;a accruing profit 应累算的利润
0=5i\*5 p accumulated fiscal reserve 累积财政储备
ibAA:I,d accumulated profit 累积利润;滚存溢利
gU%GM accumulated reserve 累积储备
LtU+w*Gj accumulation of surplus income 累积收益盈余
wS^-o acquired assets 既得资产
v6n(<0: acquisition 收购;购置;取得
<'B^z0I, acquisition cost 购置成本
Bf}_ Jw-= acquisition expenses 购置费用
A+l" acquisition of 100% interest 收购全部股权
s6]f#s5o acquisition of control 取得控制权
bc"N acquisition of fixed assets 购置固定资产
)~n}ieS acquisition of shell “买壳”
' FK"-)s acquisition price 收购价
Wm,,OioK act of God 天灾
oaK~:' acting partner 执事合伙人
B)|s.Ez active market 买卖活跃的市场;交投畅旺的市场;旺市
W6iIL:sp active partner 积极参与的合伙人
GkC88l9z active trading 交投活跃
:ox CF0Y actual circulation 实际流通
(BGipX4 actual cost 实际成本
w}i.$Qt actual expenditure 实际开支;实际支出
>6dgf`U actual income 实际入息;实际收入;实际收益
aF=VJ+5 actual market 现货市场
o MAK[$k; actual price 现货价;实际价格
=ht@7z8QM actual profit 实际利润
EAkP[au. actual quotation 实盘;实际价位;实际报价
L!G3u/ actual year basis 按实际年度计算
zN:752d^+r actuals 实货
?`XKaD!
f actuarial investigation 精算调查
DXGO-]!!0 actuarial principle 精算原则
y*D 8XI$ actuarial report 精算师报告
PA/6l"-`3 Actuarial Society of Hong Kong 香港精算学会
b1OB'P8
actuarial valuation 精算师估值
DNy)\+[
actuary 精算师
8B+uNN~%] ad referendum agreement 暂定协议;有待覆核的协定
?.s*)n ad valorem duty 从价税;按值征税
nr^p H. ad valorem duty system 从价税制
[Wh 43Z ad valorem fee 从价费
8HOmWQS ad valorem tariff 从价关税
)/JC.d# additional allowance 额外免税额
a=O!\J additional amount for unexpired risk 未过期风险的额外款额
Kv7NCpq' additional assessable profit 补加应评税利润
O?!"15 additional assessment 补加评税
pDLo`F}A additional commitment 额外承担
@RP|?Xc{? additional commitment vote 额外承担拨款
J\*d4I<(Rt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z)B=<4r additional dependent parent allowance 供养父母额外免税额
>gE_?%a[ additional provision 额外拨款
R[c_L= additional stamp duty 附加印花税
x,%&[6( additional tax 补加税罚款;补加税款
S@#L!sT`u Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
3C2> adjudged bankrupt 被裁定破产
&M!:,B adjudicated bankrupt 裁定破产人
"mf;k^sqS adjudication fee 裁定费;评定印花税额手续费;评估契据费
i&$uG[&P adjudication of bankruptcy 裁定破产;宣告破产
#o RUH8 adjudication of insolvency 裁定无力偿还债务
;D1IhDC adjusted actual 经调整的实数;调整后的实数
+\%zy= adjusted current assets 经调整的流动资产;调整后的流动资产
xlLS` adjusted figure 经调整的数字;调整后的数额
1 W u adjusted liabilities 经调整的负债;调整后的负债
SMyg=B\x?7 adjusted loss 经调整的亏损;调整后的亏损
p1nA7;B-m adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
2&m7pcls adjusted profit 经调整的利润;调整后的利润
1#(1Bs6X adjusted surplus 经调整的盈余额;调整后的盈余额
"J#:PfJ% adjusted value 经调整的价值;调整后的价值
-ZB"Yg$l adjustment 调整;修订;理算〔保险〕
K?4(o u adjustment centre 调剂中心
n3N"Ax adjustment lag 调整过程的时间差距;调整时差
66*o2D\Q*G adjustment mechanism 调整机制
PwW @I~@> adjustment of loss 亏损调整
kXr%73s adjustment process 调整过程;调整程序
^XM;D/Gp~ adjustment range 调整幅度
]`prDw' administered exchange rate 受管制汇率
1 GdD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l_c?q"X administration expenses 行政费用
lu_Gr=#O administration fee 手续费;行政费
CkU=0mcY administration in bankruptcy 破产管理
q~n2VU4L* administration order 遗产管理令
g&>Hy!v, administrator 管理人;遗产管理人
iIFQRnpu;3 administrator of the estate 遗产管理人
f#5JAR admission of debt 债项承认书
8=~>B@' admission of proof 接纳债权证明
w%;'uN_ advance 放贷款项;垫付款项;预支款项;预付款项
.D.Rn/ advance account 暂支帐目;预付款帐户
"}! rM6 h advance compensation 预付补偿金
{76! advance from shareholder 股东垫款
R=PzR;8 advance pending reimbursement 预支以待日后付还
d3GK.8y_z advanced economy 先进经济体系
meR2"JN' advancement 预付;预付财产
?=kswf advances warrant 垫款令
,k!a3"4+TJ advancing 贷出
o3=kF adverse balance 逆差
u$#7W>R adverse exchange 逆汇
{rZ"cUm
advertisement addressed to shareholders 在报章刊登的致股东通告
WIm7p1U#V advice for collection 托收通知书
<Xx\F56zp advice of drawing 提款通知书;汇票通知书
+0Gep}&z. advice of payment 付款通知
Kcl$|T Advisory Committee [Securities and Futures Commission]
a"}#HvB+ 谘询委员会〔证券及期货事务监察委员会〕
QGd- 9UEA] Advisory Committee on Diversification 经济多元化谘询委员会
p0K;m% affidavit 誓章;遗产申报誓章
]aNnY?qW5 affidavit of no receipt 述明无收款的誓章
sd53 _sV affiliate 联号;联营公司;附属公司
R6;>RRU_ affiliated company 附属公司;联号;联营公司
aB^G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t5h_Q92N affordability 负担能力
Z<W6Avr African Development Bank [AfDB] 非洲开发银行
@3YuV=QfH after-acquired property 事后取得的财产
1 1CJT after-hours dealing 市后交易
s? k[_|)! after-tax profit 税后盈利;税后利润;税后溢利
dU6LB+A agency agreement 代理协议
rzDJH:W{2 agency expenses 代理机构的开支
4&e@> agency fee 代理费
|@.<}/ Agency Law 《代理法》
BA,6f?ktXS agent 代理人;承销人
Ib!rf: agent of company 公司代理人
RWFf-VA? agent's fee 代理人费;经纪费
G:`Jrh aggregate 总计;总数;总体数字
VU9P\|c@< aggregate amount 总款额;总额
Cw $^w aggregate assets and liabilities 总体资产与负债
\F~Cbj+'Nu aggregate at constant price 按固定价格计算的总体数字
G4' U; aggregate demand 总需求
Jr)`shJ" aggregate gross position 总持仓量
Q/)ok$A& aggregate limit 总限额
f)Q]{ cb6 aggregate of salaries tax 合计薪俸税
'hO;sL aggregate performance 总体表现;总体业绩
`aL|qyrq# aggregate supply 总体供应
KVxb"|[ aggregate surplus 总盈余
/T)n5X aggregate total 整体总额
fhKiG%i'l aggregate value 总值;合计价值
.To:tN# aggregated basis 合计基准
<C;>$kX aggregated net chargeable income 合计应课税入息实额
V(LFH9.Mp aggregation 合并计算;合计;总和
.A)Un/k7 aggregation of incomes of husband and wife 夫妇入息合并计算
v&2@<I> aggregation of property 财产的总和
UUu-(H-J agio 差价;贴水
*`Xx _ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
}Y`<(V5: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yB%)D0 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
p"IS"k% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D|j\ nQ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
8? Wxd65) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]fo^43rn{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8G&+ agreement for a settlement 授产协议
E5G"QnxR>N agreement for assignment 转让协议
vUe
* agreement for sale 售卖协议;买卖协议
,$zlw\ agreement for sale and purchase 买卖协议
I0+wczW,^ agreement for the payment of interest 支付利息协议
1xAFu+ agreement for the repayment of money 还款协议
Uy5 !H1u agreement of reinsurance 再保险协议
%@n8
?l4 Agricultural Bank of China 中国农业银行
ir:~*| air passenger departure tax 飞机乘客离境税
_G #"B{7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;+34g6 airport tax 机场税
lc7a@qnw alcohol duty 酒精税
bDBO+qA alienation 让与;让渡;转让
/1~|jmi( alimony 生活费;赡养费
'QojSq
All Ordinaries Index [AOI] 所有普通股指数
(0#F]""\e all risks 全险;综合险
5;8B!%b All Sales Record for Stock Market 《股票市场成交报告》
\K~fRUo]=c Allied Capital Resources Limited 新联财务有限公司
1] Q2qs all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#0hNk%X= allocation letter 拨款信件
]/Yy-T#@ allocation of fund 分配款项;预留款项
dyiEK)$h allocation of profit 利润分配;溢利分配
"C.7;Rvkp> allocation warrant 拨款令
X2dc\v.x allotment 分配;配股
^y0C5Bl; allotment notice 股份配售通知;配股通知
7[v@*/W@ allotment of shares 股份分配
!{tiTA allowable 可获宽免;免税的
Y%:0|utQC allowable business loss 可扣除的营业亏损
5b1uD>,;y allowable expenses 可扣税的支出
m+2`"1IE[ allowance 免税额;津贴;备抵;准备金
4bev*[k allowance for debts 债项的免税额
aT:AxYn8 allowance for depreciation by wear and tear 耗损折旧免税额
Yz-JI= allowance for funeral expenses 殡殓费的免税额
|F@xwfgb allowance for inflation 为通货膨胀而预留的款项;通胀准备金
xX/s1(P allowance for repairs and outgoings 修葺及支出方面的免税额
IAF;mv}' allowance to debtor 给债务人的津贴
lI_Yb: alteration of capital 资本更改
M'zS7=F!: alternate trustee 候补受托人
/CI%XocB amalgamation 合并
?koxt44 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q7f;ZK=f ambit of charges 征税范围;收费范围
+O$: amended valuation 经修订的估值
*UBP]w American Commodities Exchange 美国商品交易所
2k}-25xxL American Express Bank Limited 美国运通银行
Zxc7nLKF~ American Stock Exchange 美国证券交易所
(s$u_aq77 amortization 摊销
<2O7R}j7v amount due from banks 存放银行同业的款项
KBw9( amount due from banks abroad 存放海外银行同业的款项
\DU^idp# amount due from holding companies 控股公司欠款
xD GS`U amount due from local banks 存放本港银行同业的款项
M?xpwqu\ amount due to banks 银行同业的存款
zf3:<CRX5 amount due to banks abroad 海外银行同业的存款
Va@6=U7c amount due to holding companies 控股公司存款
T3 9C lH amount due to local banks 本港银行同业的存款
X') Zm+ amount due to outport banks 外埠银行同业的存款
3<Z'F}lg amount for note issue 发行纸币的款额
%7 v@n+Q amount of bond 担保契据的款额
F|?+>c1} amount of consideration 代价款额
f-3'D-{EKt amount of contribution 供款数额
{!}F
:~*r amount of indebtedness 负债款额
w^])( amount of principal of the loan 贷款本金额
g6VD_ amount of rates chargeable 应征差饷数额
?QMclzh*- amount of share capital 股本额
@>G&7r:U amount of sums assured 承保款额
o"#TZB+k amount of variation 变动幅度
}B=qH7u.K amount of vote 拨款数额
2:iYYRrg amount payable 应付款额
|ck
ZyDA amount receivable 应收款额
& &" 'dL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|O(-CDQe analysis 分析
t1w2u.] ancillary risk 附属风险
yS)-&t!; annual account 周年帐目;周年帐目报表;年度决算;年结
w}j6.r annual accounting date 年结日期
i}`_H^ annual allowance 每年免税额;年积金;年度津贴;年津
UXwB$@8 annual balance 年度余额
B)rr7B annual disposable income 每年可动用收入
PW*;S p annual estimates 周年预算
,rZn`9 annual fee 年费
5:%..e`T annual general meeting 周年大会
hqs $yb
annual growth rate 年增率;每年增长率
sq~+1(X annual long-term supplement 长期个案每年补助金
ESD<8OR annual pensionable emolument 可供计算退休金的年薪
T)(e!Xz annual report 年报
@P_C%}(< Annual Report on the Consumer Price Index 《消费物价指数年报》
Any Zi' annual return 周年报表;周年申报表;每年报税表格
]l=O%Ev Annual Return Rules 《周年报表规则》
F_nZvv[H? annual review of consumer prices 每年消费物价回顾
t=Z&