A:
cp]\<p('A A share A股;甲类股份
Pc1vf] abatement of tax 减税;减扣免税额
Y2Y/laD ABN AMRO Bank N.V. 荷兰银行
%/~Sq?f-9@ above-the-line expenditure 线上项目支出;经常预算支出
&Tl3\T0D above-the-line receipt 线上项目收入;经常预算收入
;B!&( 50e ABSA Asia Limited 南非联合亚洲有限公司
[{'` | absolute change 绝对数值变更
X&(1DE absolute expenditure 实际开支
%m{h1UQQ+ absolute guideline figure 绝对准则数字
WG1x:,- absolute interest 绝对权益
l? 7D0
absolute order of discharge 绝对破产解除令
0urQA_JC absolute profit margin 绝对利润幅度
fF<~2MiKw absolute value 实值;绝对值
4R}2H>VV% absolutely vested interest 绝对既得权益
z${DW@o3 absorbed cost 已吸收成本;已分摊成本
&(irri_ absorption 吸收;分摊;合并
J4=~.&6 absorption rate 吸收率;摊配率;分摊率
%~G)xK?W* ACB Finance Limited 亚洲商业财务有限公司
Y+lZT4w acceptable form of reciprocity 合理的互惠条件
y1@{(CDp" acceptable rate 适当利率;适当汇率
V\4'Hd acceptance agreement 承兑协议
'V } -0 acceptance for honour 参加承兑
3-z57f,}6~ acceptor 承兑人;接受人;受票人
o5A@U0c_ acceptor for honour 参加承兑人
FzW7MW>\x accident insurance 意外保险
8) 'OXR0/ Accident Insurance Association of Hong Kong 香港意外保险公会
1;S@XC> accident insurance scheme 意外保险计划
;5dJ5_ } accident year basis 意外年度基准
s}X2*o`, accommodation 通融;贷款
rVkRU5 accommodation bill 通融票据;空头票据
sF f@> accommodation party 汇票代发人
lg~Gkd6 account balance 帐户余额;帐户结余
-PoW56 account book 帐簿
_-^a8F>/19 account collected in advance 预收款项
qgDd^0 account current book 往来帐簿
j%Usui<DL account of after-acquired property 事后取得的财产报告
+<&_1%5+ account of defaulter 拖欠帐目
g \&Z_ account payable 应付帐款
`l'z#\ account payee only [A/C payee only] 只可转帐;存入收款人帐户
<Zn]L: account receivable 应收帐款
b-\ 1D;] account receivable report 应收帐款报表
2w+w'Ag_R account statement 结单;帐单;会计财务报表
G[ @RZ~o4 account title 帐户名称;会计科目
<V>]-bl/ accountant's report 会计师报告
4Zo.c*
BZ Accountant's Report Rules 会计师报告规则
Wv8?G~> accounting and auditing procedure 会计与审计程序;会计与核数程序
KZ>cfv-&a Accounting Arrangements 《会计安排》
u{o3 accounting basis 会计基础
&M&*3 accounting by Official Receiver 破产管理署署长呈交的帐目
Ja"?Pb Accounting Circular 《会计通告》
yxik`vmH accounting class 会计类别
U]ynnw4 accounting date 记帐日期;会计结算日期
}&F|u0@b accounting for money 款项核算
mA@FJK_
Accounting Officer 会计主任
?^n),mR accounting period 会计报告期;会计期
T1_O~< accounting policy 会计政策;会计方针
4hz T4!15 accounting practice 会计惯例
P XKEqcQR accounting principle 会计准则
l1l=52r accounting record 会计记录
`-/-(v+ i accounting report 会计报告
of659~EIW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m%]1~b}" Accounting Society of China 中国会计学会
o#fr5>h-w accounting statement 会计报表
TkBHlTa"= accounting system 会计制度;会计系统
gNUYHNzDM( accounting transaction 会计事项;帐务交易
u%!/-&?wF accounting treatment 会计处理
GRM6H|. accounting year 会计年度
;G.5.q[A accretion 增值;添加
($'W(DH4 accrual 应计项目;应累算数目
.o8Sy2PaV accrual basis 应计制;权责发生制
w;W# 'pE accrual basis accounting 应计制会计;权责发生制会计
;-#2p^ accrue 应累算;应计
G5vp(%j
accrued benefit 应累算利益
FUzN}"\1 accrued charges 应计费用
t-B5,,` accrued cumulative preference share dividend 应累算的累积优先股股息
\2)D
accrued expenses 应累算费用
xsu9DzPf&{ accrued interest payable 应付利息;应计未付利息
:y'EIf accrued interest receivable 应收利息;应计未收利息
EMQGP<[ accrued right 累算权益
\Kr8k`f accruing profit 应累算的利润
2*Zk^h= accumulated fiscal reserve 累积财政储备
G%iTL"6 accumulated profit 累积利润;滚存溢利
%e^GfZ accumulated reserve 累积储备
,4:=n$e 0 accumulation of surplus income 累积收益盈余
n&OM~Vs acquired assets 既得资产
'.EO+1{a acquisition 收购;购置;取得
%
bfe_k( acquisition cost 购置成本
d^MRu#] acquisition expenses 购置费用
'b)qP| acquisition of 100% interest 收购全部股权
DK)T2{: acquisition of control 取得控制权
v;soJlxF~ acquisition of fixed assets 购置固定资产
hh8Grl; acquisition of shell “买壳”
]-8WM5\qJM acquisition price 收购价
3 {$vN). act of God 天灾
}`cf3'rdk acting partner 执事合伙人
@,Z0u2WLl6 active market 买卖活跃的市场;交投畅旺的市场;旺市
<aztbq? active partner 积极参与的合伙人
v{d$DZUs active trading 交投活跃
A:yHClmn actual circulation 实际流通
5skxixG actual cost 实际成本
0vETg'r actual expenditure 实际开支;实际支出
vjjVZ actual income 实际入息;实际收入;实际收益
FFa =/XB" actual market 现货市场
TZ *>MySiF actual price 现货价;实际价格
]
# VHx actual profit 实际利润
@A4$k
dJ2 actual quotation 实盘;实际价位;实际报价
<O5WY37"q actual year basis 按实际年度计算
sSd/\Ap actuals 实货
w4(L@1 actuarial investigation 精算调查
FA%_jM actuarial principle 精算原则
E\|nP~;~F9 actuarial report 精算师报告
+F-EgF+J Actuarial Society of Hong Kong 香港精算学会
a`L:E'|B9 actuarial valuation 精算师估值
m9vX8;. actuary 精算师
eU\xOTl~<{ ad referendum agreement 暂定协议;有待覆核的协定
_f'v>"K ad valorem duty 从价税;按值征税
85YUqVi9 ad valorem duty system 从价税制
84vd~Cf9 ad valorem fee 从价费
C];P yQS ad valorem tariff 从价关税
wBcoh~
(y additional allowance 额外免税额
q3AqU?f additional amount for unexpired risk 未过期风险的额外款额
s1q8r!2\w additional assessable profit 补加应评税利润
+D@5zq:5 additional assessment 补加评税
\?pyax8 additional commitment 额外承担
tI1OmhNN additional commitment vote 额外承担拨款
LH)XD[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
I)tiXcJw additional dependent parent allowance 供养父母额外免税额
]?pQu '-( additional provision 额外拨款
(`S^6-^ additional stamp duty 附加印花税
ia7<AwV additional tax 补加税罚款;补加税款
m8ts!6C Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
DmpT<SI+! adjudged bankrupt 被裁定破产
^|H={pd'c0 adjudicated bankrupt 裁定破产人
Jy5sZ}t[ adjudication fee 裁定费;评定印花税额手续费;评估契据费
N+'j on}U adjudication of bankruptcy 裁定破产;宣告破产
_Ao$)Gu) adjudication of insolvency 裁定无力偿还债务
"$XX4w
M adjusted actual 经调整的实数;调整后的实数
sxsb)a adjusted current assets 经调整的流动资产;调整后的流动资产
zw['hqW adjusted figure 经调整的数字;调整后的数额
f. "\~ adjusted liabilities 经调整的负债;调整后的负债
xNzGp5H adjusted loss 经调整的亏损;调整后的亏损
N ai5!_' 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
?u|@,tQ[ adjusted profit 经调整的利润;调整后的利润
4q E95THB adjusted surplus 经调整的盈余额;调整后的盈余额
<q8@a0e@ adjusted value 经调整的价值;调整后的价值
q pCI[[ adjustment 调整;修订;理算〔保险〕
_]-4d_&3( adjustment centre 调剂中心
C,An\lsT adjustment lag 调整过程的时间差距;调整时差
nq)F$@ adjustment mechanism 调整机制
z@yTkH_ adjustment of loss 亏损调整
[ n7>g adjustment process 调整过程;调整程序
7p{Pmq[ adjustment range 调整幅度
7
!$[XD administered exchange rate 受管制汇率
s{-gsSmE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
MF8-q'upyT administration expenses 行政费用
=j62tDS administration fee 手续费;行政费
_p^"l2%D/ administration in bankruptcy 破产管理
J0?kEr administration order 遗产管理令
B1V{3 administrator 管理人;遗产管理人
-}#HaL#'K administrator of the estate 遗产管理人
")T\_ME admission of debt 债项承认书
LWyr admission of proof 接纳债权证明
g w"
\pD
advance 放贷款项;垫付款项;预支款项;预付款项
N-gYamlQ advance account 暂支帐目;预付款帐户
u.|Z3=?VG advance compensation 预付补偿金
/]_ t-> advance from shareholder 股东垫款
<7M-?g:vj advance pending reimbursement 预支以待日后付还
} o%^
Mu B advanced economy 先进经济体系
Ix5&B6L8 advancement 预付;预付财产
rW:krx9 advances warrant 垫款令
);$99t advancing 贷出
TaN{xpo adverse balance 逆差
rZ~w_DK* adverse exchange 逆汇
flsejj$ advertisement addressed to shareholders 在报章刊登的致股东通告
)h8}{* advice for collection 托收通知书
bC/":+s& p advice of drawing 提款通知书;汇票通知书
)th[fUC( advice of payment 付款通知
Q?#I{l)V( Advisory Committee [Securities and Futures Commission]
2;8m0+tl 谘询委员会〔证券及期货事务监察委员会〕
`gX@b^ Advisory Committee on Diversification 经济多元化谘询委员会
.UG`pRC affidavit 誓章;遗产申报誓章
?13qDD: affidavit of no receipt 述明无收款的誓章
fSkDD>& affiliate 联号;联营公司;附属公司
>?, Zn affiliated company 附属公司;联号;联营公司
;]u9o}[
2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
VPe0\?!d affordability 负担能力
FEaT}/h; African Development Bank [AfDB] 非洲开发银行
=l/6-j^ after-acquired property 事后取得的财产
#z|Q $ after-hours dealing 市后交易
s/E|Z1pg3 after-tax profit 税后盈利;税后利润;税后溢利
Xw-[Sf]p agency agreement 代理协议
Y{p$% agency expenses 代理机构的开支
g8W,Xq+ agency fee 代理费
DxJ;C09xNa Agency Law 《代理法》
j3gDGw; agent 代理人;承销人
Bq q=2lj agent of company 公司代理人
c$O8Rhx agent's fee 代理人费;经纪费
,`@pi@<"# aggregate 总计;总数;总体数字
~HZdIPcC aggregate amount 总款额;总额
e$# *t aggregate assets and liabilities 总体资产与负债
-8Jw_ aggregate at constant price 按固定价格计算的总体数字
-U d^\Yy aggregate demand 总需求
,/42^|=Z6O aggregate gross position 总持仓量
O>~,RI! aggregate limit 总限额
S+ kq1R aggregate of salaries tax 合计薪俸税
WYw#mSp aggregate performance 总体表现;总体业绩
t|aV:x aggregate supply 总体供应
VdLoi\-/L aggregate surplus 总盈余
szI7I$Qb aggregate total 整体总额
=>jp\A aggregate value 总值;合计价值
Ql*zl aggregated basis 合计基准
p0+^wXi) aggregated net chargeable income 合计应课税入息实额
8-q^.<9 aggregation 合并计算;合计;总和
_yg_?GH aggregation of incomes of husband and wife 夫妇入息合并计算
fab'\|Y aggregation of property 财产的总和
@~3-- agio 差价;贴水
asT-=p_ 0. 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》
oQ!M+sRmF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~zVxprEf_ 《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》
IhnBp 6p9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
R><g\{G] 《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》
8Zv``t61 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
AK:cDKBO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o[|[xuTm agreement for a settlement 授产协议
8bIP"!=*W agreement for assignment 转让协议
i5,iJe0cA agreement for sale 售卖协议;买卖协议
).T&fa" agreement for sale and purchase 买卖协议
-%nD'qy,. agreement for the payment of interest 支付利息协议
18X@0e agreement for the repayment of money 还款协议
g3R(,IH agreement of reinsurance 再保险协议
Syk)S< Agricultural Bank of China 中国农业银行
\Wbmmd}8 air passenger departure tax 飞机乘客离境税
TT$Ao Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ys[Li.s: airport tax 机场税
:^;c(>u{ alcohol duty 酒精税
R.~[$G! alienation 让与;让渡;转让
odRiCiMH alimony 生活费;赡养费
6Rc=!_v^ All Ordinaries Index [AOI] 所有普通股指数
Knq9"k all risks 全险;综合险
K1&
QAXyP All Sales Record for Stock Market 《股票市场成交报告》
1!#85SMx Allied Capital Resources Limited 新联财务有限公司
%y1!'R:ZW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
jc^QWK*q allocation letter 拨款信件
Lb*KEF% s allocation of fund 分配款项;预留款项
^ Ltho` allocation of profit 利润分配;溢利分配
-yqsJGY allocation warrant 拨款令
>I5:@6
Z allotment 分配;配股
B9v>="F allotment notice 股份配售通知;配股通知
T1LYJ]5 allotment of shares 股份分配
80xr zv allowable 可获宽免;免税的
_z\/{ allowable business loss 可扣除的营业亏损
/d`"WK, allowable expenses 可扣税的支出
^^y eC|~N: allowance 免税额;津贴;备抵;准备金
fgLjF,Y allowance for debts 债项的免税额
\}j MC allowance for depreciation by wear and tear 耗损折旧免税额
/ 3A6xPOg allowance for funeral expenses 殡殓费的免税额
*Gsj pNr- allowance for inflation 为通货膨胀而预留的款项;通胀准备金
+y7z>Fwl allowance for repairs and outgoings 修葺及支出方面的免税额
%@$UIO,( allowance to debtor 给债务人的津贴
0I}e>]:I alteration of capital 资本更改
'B@`gA alternate trustee 候补受托人
RNg?o[S amalgamation 合并
96=<phcwN[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]WT@&F ambit of charges 征税范围;收费范围
u9lZHh#V- amended valuation 经修订的估值
la!]Y-s)'4 American Commodities Exchange 美国商品交易所
8@3K, [Mo American Express Bank Limited 美国运通银行
sI ,!+ American Stock Exchange 美国证券交易所
$Y/9SD
amortization 摊销
0;Z|:\P\= amount due from banks 存放银行同业的款项
<izQ]\kL amount due from banks abroad 存放海外银行同业的款项
/{M<FVXK+| amount due from holding companies 控股公司欠款
YQVo7"`% amount due from local banks 存放本港银行同业的款项
G6SgVaM amount due to banks 银行同业的存款
p/H.bG!z amount due to banks abroad 海外银行同业的存款
?gH[la amount due to holding companies 控股公司存款
tUn>=>cWP amount due to local banks 本港银行同业的存款
Z!p\=M,% amount due to outport banks 外埠银行同业的存款
mScv7S~/s amount for note issue 发行纸币的款额
UaT%tv>}8# amount of bond 担保契据的款额
m[DQ;`Y amount of consideration 代价款额
rhv~H"qzW amount of contribution 供款数额
3Ax'v|&Hg amount of indebtedness 负债款额
]#!uke Q amount of principal of the loan 贷款本金额
((y|?Z$ amount of rates chargeable 应征差饷数额
kA:Y^2X' amount of share capital 股本额
Fs+tcr/\[ amount of sums assured 承保款额
O
zAIz+` amount of variation 变动幅度
4kOO3[r amount of vote 拨款数额
#-{<d%qk amount payable 应付款额
U,P_bz*) amount receivable 应收款额
k.J%rRneN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[4)Oi-_Y> analysis 分析
UwN Vvo ancillary risk 附属风险
`L1,JE`
q annual account 周年帐目;周年帐目报表;年度决算;年结
P_bB{~$4 annual accounting date 年结日期
z8kO)' annual allowance 每年免税额;年积金;年度津贴;年津
3%WB?kc annual balance 年度余额
]5%0EE64 annual disposable income 每年可动用收入
sdp&D@ annual estimates 周年预算
2e48L677- annual fee 年费
d;i|s[6ds` annual general meeting 周年大会
A5l Cc
b annual growth rate 年增率;每年增长率
7ZcF0h annual long-term supplement 长期个案每年补助金
ycA<l" annual pensionable emolument 可供计算退休金的年薪
PKm|?kn{0( annual report 年报
$l.*;h * Annual Report on the Consumer Price Index 《消费物价指数年报》
qwTz7r annual return 周年报表;周年申报表;每年报税表格
r]B8\5|<d Annual Return Rules 《周年报表规则》
2y[Q annual review of consumer prices 每年消费物价回顾
s!6lZ mPM annual roll-forward basis 逐年延展方式
n#_B4UqW% annual salary 年薪
u{1R=ML annual statement 年度报表;年度决算表
K_Y-N!h Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
01kRe annuitant 年金受益人
So%X(,
| annuity 年金
woI5a ee| annuity contract 年金合约
]8G 'R-8} annuity on human life 人寿年金
}\_.Mg^y antecedent debt 先前的债项
yOM/UdWq ante-dated cheque 倒填日期支票
[8V;Q anticipated expenditure 预期开支
~ |G&cg anticipated net profit 预期纯利
lg%fjBY anticipated revenue 预期收入
Vax g anti-inflation measure 反通货膨胀措施
!-I,Dh-A anti-inflationary stance 反通货膨胀立场
DE13x*2 apparent deficit 表面赤字
I8#2+$Be+@ apparent financial solvency 表面偿债能力
e=amh apparent partner 表面合伙人
t}t(fJHY` application for personal assessment 个人入息课税申请书
_~FfG!H ^X application of fund 资金应用
aq,1'~8XR application to release as liquidator and to destruct the books of accounts and documents
xC76jE4 申请免除清盘人职务及毁灭帐簿与文件
0TN28:hcD appointed actuary 委任精算师
so))J`ca) appointed auditor 委任核数师;委任审计师
*,u3Wm|7 appointed trustee 委任的受托人
2=cx`"a$ appointer 委任人
+LHU}'| apportioned pro rata 按比例分摊
*CN *G" apportionment 分配;分摊
d3%qYL_+a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y,L`WeQY. apportionment formula 分摊方程式
4P{|H apportionment of estate duty 遗产税的分摊
srS!X$cec appraisal 估价;评估
A|biOz appreciable growth 可观增长
.:_'l)- appreciable impact 显着影响
3@Ndn appreciable increase 可观增长
nnlj# appreciation 增值;升值
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hZ 9 appreciation against other currencies 相对其他货币升值
eqtZU\GI> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s.1F=u9a appreciation tax 增值税
y6 (L=$+B appropriation 拨款;拨用;拨付
4[ uqsJB appropriation account 拨款帐目
e=]SIR()` Appropriation Bill 拨款法案
|mT%IR appropriation-in-aid system 补助拨款办法
=4TQ*;V: approved assets 核准资产
$v>q'8d approved basket stock 认可一篮子证券
M1jT+ approved budget 核准预算
kD#T_d approved charitable donation 认可慈善捐款
VoCg,gow approved charitable institution 认可慈善机构
'h$:~C approved currency 核准货币;认可货币
}i9:k kfq2 approved estimates 核准预算
HwU9y approved estimates of expenditure 核准开支预算
E|pT6 approved overseas insurer 核准海外保险人
]w *"KG!( approved overseas trust company 核准海外信托公司
1$cl "d`~ approved pooled investment fund 核准汇集投资基金
KXKT5E$ approved provident fund scheme 认可公积金计划
VuLb9Kn approved provision 核准拨款
\zd[A~! approved redeemable share 核准可赎回股份
u%-]-:c approved regional stock 认可地区性证券
pl8b&bLzi approved retirement scheme 认可退休金计划
SQMl5d1d: approved subordinated loan 核准附属贷款
|# 0'_ arbitrage 套戥;套汇;套利
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