A:
z0;9SZ9 A share A股;甲类股份
X{s/``n abatement of tax 减税;减扣免税额
(L:`ojiU ABN AMRO Bank N.V. 荷兰银行
'XEK&Yi1 above-the-line expenditure 线上项目支出;经常预算支出
#!Ze\fOC above-the-line receipt 线上项目收入;经常预算收入
?KCxrzf ABSA Asia Limited 南非联合亚洲有限公司
-7,vtd[h absolute change 绝对数值变更
gb9[Meg' absolute expenditure 实际开支
i&1U4q absolute guideline figure 绝对准则数字
8k%H[Smn: absolute interest 绝对权益
Yd.02 7 absolute order of discharge 绝对破产解除令
.&L^J&V absolute profit margin 绝对利润幅度
^^'[%ok absolute value 实值;绝对值
=E;
#OZO absolutely vested interest 绝对既得权益
CHg]U l absorbed cost 已吸收成本;已分摊成本
Z3Gm absorption 吸收;分摊;合并
o6:45 absorption rate 吸收率;摊配率;分摊率
+&?'KZ+Z_v ACB Finance Limited 亚洲商业财务有限公司
rQ
&S< acceptable form of reciprocity 合理的互惠条件
FQQ@kP$. acceptable rate 适当利率;适当汇率
`TAcZl=8 acceptance agreement 承兑协议
6l<1A$BQ acceptance for honour 参加承兑
=;g= GcVK acceptor 承兑人;接受人;受票人
L[1d&d!p acceptor for honour 参加承兑人
OAY8,C=M accident insurance 意外保险
y
'mlee Accident Insurance Association of Hong Kong 香港意外保险公会
TXx'7[ accident insurance scheme 意外保险计划
3^'#ny?l accident year basis 意外年度基准
GU5W|bS accommodation 通融;贷款
*|sxa# accommodation bill 通融票据;空头票据
4 ;^g MI9 accommodation party 汇票代发人
B6(h7~0(< account balance 帐户余额;帐户结余
v<%]XHN account book 帐簿
XEa~)i{O account collected in advance 预收款项
\N4d_fPj account current book 往来帐簿
`)LIVi"(D account of after-acquired property 事后取得的财产报告
/XjN%| account of defaulter 拖欠帐目
7<fL[2- account payable 应付帐款
mQFa/7FX account payee only [A/C payee only] 只可转帐;存入收款人帐户
:mzCeX8 * account receivable 应收帐款
#fO*ROe account receivable report 应收帐款报表
QZ?O;K1|y account statement 结单;帐单;会计财务报表
H'D#s;SlR account title 帐户名称;会计科目
BQE{ accountant's report 会计师报告
VVgsLQd Accountant's Report Rules 会计师报告规则
yW[L,N7d accounting and auditing procedure 会计与审计程序;会计与核数程序
Jm%mm SYK Accounting Arrangements 《会计安排》
*ZX!EjICk accounting basis 会计基础
OA!R5sOz" accounting by Official Receiver 破产管理署署长呈交的帐目
P4i3y{$V Accounting Circular 《会计通告》
KU*`f{| accounting class 会计类别
_F3KFQ4,S- accounting date 记帐日期;会计结算日期
`B:B7Cpvn accounting for money 款项核算
CG CQa0 Accounting Officer 会计主任
u0wn=Dg accounting period 会计报告期;会计期
#"|"cYi, accounting policy 会计政策;会计方针
iJEB?y accounting practice 会计惯例
dD : accounting principle 会计准则
T4Xtuu1 accounting record 会计记录
_r~!O$2 accounting report 会计报告
G OH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,0BR-# Accounting Society of China 中国会计学会
U8EJC
.e&O accounting statement 会计报表
;5-R=e(KA accounting system 会计制度;会计系统
!-F ^VGD(8 accounting transaction 会计事项;帐务交易
7 kEx48 accounting treatment 会计处理
Oi6f8*, accounting year 会计年度
h=!M6yap< accretion 增值;添加
:
x>I-
3G accrual 应计项目;应累算数目
P"oYC$ accrual basis 应计制;权责发生制
wwo(n$!\ accrual basis accounting 应计制会计;权责发生制会计
j!6elzg accrue 应累算;应计
E(7@'d{o accrued benefit 应累算利益
B:B8"ODV accrued charges 应计费用
a|8|@, accrued cumulative preference share dividend 应累算的累积优先股股息
R|nEd/'< accrued expenses 应累算费用
~?2rGE accrued interest payable 应付利息;应计未付利息
#Tup]czO accrued interest receivable 应收利息;应计未收利息
(zjz]@qJ accrued right 累算权益
bELIRM9 accruing profit 应累算的利润
=fL6uFmxI@ accumulated fiscal reserve 累积财政储备
E]e,cd accumulated profit 累积利润;滚存溢利
@TdQZZ}G\x accumulated reserve 累积储备
UY1JB^J$ accumulation of surplus income 累积收益盈余
YCir Oge acquired assets 既得资产
@47[vhE acquisition 收购;购置;取得
)>-77\ acquisition cost 购置成本
Rrh<mo(yj# acquisition expenses 购置费用
j2< !z;2 acquisition of 100% interest 收购全部股权
)GB3=@ acquisition of control 取得控制权
dCa}ITg acquisition of fixed assets 购置固定资产
[q|?f?Zl acquisition of shell “买壳”
cWgbd^J acquisition price 收购价
unC t4uX^ act of God 天灾
Vf"O/o}hq, acting partner 执事合伙人
- 3C* P
active market 买卖活跃的市场;交投畅旺的市场;旺市
muL>g_H active partner 积极参与的合伙人
aQl?d<|+lk active trading 交投活跃
P%.`c?olbs actual circulation 实际流通
A2}Z
*U(; actual cost 实际成本
)j{WeG7L actual expenditure 实际开支;实际支出
%bCcsdK actual income 实际入息;实际收入;实际收益
83{x"G3> actual market 现货市场
pe\Txg6 actual price 现货价;实际价格
l,imT$u actual profit 实际利润
#]5&mKi actual quotation 实盘;实际价位;实际报价
9
Q0#We* actual year basis 按实际年度计算
,[Dh2fPM, actuals 实货
S4#A#a2J actuarial investigation 精算调查
E}xz7u actuarial principle 精算原则
3~cS}N T actuarial report 精算师报告
h5LJijJ Actuarial Society of Hong Kong 香港精算学会
54`bE$:+ actuarial valuation 精算师估值
&:;/]cwj actuary 精算师
u@GRN`yn ad referendum agreement 暂定协议;有待覆核的协定
nQ:ml ad valorem duty 从价税;按值征税
XR{5]lKt_ ad valorem duty system 从价税制
yq/[ /*7^ ad valorem fee 从价费
NmH}"ndv+ ad valorem tariff 从价关税
}9L 40)8 additional allowance 额外免税额
w/lXZg additional amount for unexpired risk 未过期风险的额外款额
Paae-EmC additional assessable profit 补加应评税利润
)ZS:gD additional assessment 补加评税
K*([9VZ additional commitment 额外承担
g`%ED0aR additional commitment vote 额外承担拨款
Zp/qs
z(] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^2&O3s additional dependent parent allowance 供养父母额外免税额
Uq9,(tV`6g additional provision 额外拨款
wQF&GGYR additional stamp duty 附加印花税
{B'Gm]4 additional tax 补加税罚款;补加税款
"7Toc4 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
^q4l4)8jX adjudged bankrupt 被裁定破产
()+jrrK adjudicated bankrupt 裁定破产人
W
/~||s adjudication fee 裁定费;评定印花税额手续费;评估契据费
sh',"S#=@ adjudication of bankruptcy 裁定破产;宣告破产
&LCUoTzj adjudication of insolvency 裁定无力偿还债务
2 ||KP|5@ adjusted actual 经调整的实数;调整后的实数
%f_)<NP9= adjusted current assets 经调整的流动资产;调整后的流动资产
!~Hafn-1 adjusted figure 经调整的数字;调整后的数额
W+#}~2&Dv adjusted liabilities 经调整的负债;调整后的负债
H]%mP| adjusted loss 经调整的亏损;调整后的亏损
?c|`R1D 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
J]n7| L adjusted profit 经调整的利润;调整后的利润
u\Nw:Uu i adjusted surplus 经调整的盈余额;调整后的盈余额
"@c';".| adjusted value 经调整的价值;调整后的价值
?#VP)A adjustment 调整;修订;理算〔保险〕
y9V;IXhDc adjustment centre 调剂中心
"ay,Lr adjustment lag 调整过程的时间差距;调整时差
/7UovKKbz adjustment mechanism 调整机制
"<cB73tY adjustment of loss 亏损调整
oiTMP`Y adjustment process 调整过程;调整程序
RT.wTJS; adjustment range 调整幅度
{f@xA administered exchange rate 受管制汇率
J9b?}-O) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z-? Iip{ administration expenses 行政费用
SXHru Z administration fee 手续费;行政费
F8|5_214' administration in bankruptcy 破产管理
1+16i=BF) administration order 遗产管理令
6T{o3wc; administrator 管理人;遗产管理人
L]/\C{}k administrator of the estate 遗产管理人
]X>QLD0W admission of debt 债项承认书
+(QMy&DtS admission of proof 接纳债权证明
Q70**qm advance 放贷款项;垫付款项;预支款项;预付款项
>/kPnpJ advance account 暂支帐目;预付款帐户
"6I-]:K-
advance compensation 预付补偿金
P-E'cb%ub advance from shareholder 股东垫款
h-?q6O/| advance pending reimbursement 预支以待日后付还
`&|l;zsS advanced economy 先进经济体系
(/9.+V_ advancement 预付;预付财产
aIn)'] advances warrant 垫款令
+eV4g2w) advancing 贷出
jza}-=&+e adverse balance 逆差
}\`-G+i{W adverse exchange 逆汇
*0Wi^f advertisement addressed to shareholders 在报章刊登的致股东通告
H}jK3;8E advice for collection 托收通知书
1A`?y&
Ll advice of drawing 提款通知书;汇票通知书
;EE&~&*w advice of payment 付款通知
wB1|r{ Advisory Committee [Securities and Futures Commission]
U&Sbm~Qi 谘询委员会〔证券及期货事务监察委员会〕
^B&ahk Advisory Committee on Diversification 经济多元化谘询委员会
^ RcIE ( affidavit 誓章;遗产申报誓章
ery?G- affidavit of no receipt 述明无收款的誓章
^H\-3/si* affiliate 联号;联营公司;附属公司
j &0fC!k affiliated company 附属公司;联号;联营公司
m>Z\
rqOK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H/^TXqQ8 affordability 负担能力
lH,]ZA./ African Development Bank [AfDB] 非洲开发银行
XoH[MJC after-acquired property 事后取得的财产
+}`O^#<qLX after-hours dealing 市后交易
<QkN}+B= after-tax profit 税后盈利;税后利润;税后溢利
UuOLv;v agency agreement 代理协议
6'No4[F
4n agency expenses 代理机构的开支
TQ 5MKqR$ agency fee 代理费
JucxhjV#, Agency Law 《代理法》
i)ES;b4 agent 代理人;承销人
\ ]kb&Qw agent of company 公司代理人
bzj!d|T` agent's fee 代理人费;经纪费
{g!exbVf aggregate 总计;总数;总体数字
`:bvuc( aggregate amount 总款额;总额
~ ];6hxv aggregate assets and liabilities 总体资产与负债
>DL-Q\U aggregate at constant price 按固定价格计算的总体数字
o$H Jg aggregate demand 总需求
|`94W j< aggregate gross position 总持仓量
v'bd.eqw aggregate limit 总限额
{'c%#\ aggregate of salaries tax 合计薪俸税
{>UMw>T[ aggregate performance 总体表现;总体业绩
z!1/_]WJ, aggregate supply 总体供应
E-tNB{r@ aggregate surplus 总盈余
-}N\REXE aggregate total 整体总额
q~g&hR}K aggregate value 总值;合计价值
[!dnm1 aggregated basis 合计基准
<R`,zE@t'( aggregated net chargeable income 合计应课税入息实额
P/gb+V=g! aggregation 合并计算;合计;总和
X>@.-{6T aggregation of incomes of husband and wife 夫妇入息合并计算
c~pUhx1( aggregation of property 财产的总和
o trTrh agio 差价;贴水
tXG4A$(2& 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》
$5Y^fwIK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f_5R!; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\HP,LH[P: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xXY)KI
N[ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
c&Su d, & Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T`w};]z^d2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*09\\
G agreement for a settlement 授产协议
8O.:3%D~
t agreement for assignment 转让协议
21/a3Mlx# agreement for sale 售卖协议;买卖协议
'+q' H agreement for sale and purchase 买卖协议
>;' 1k' agreement for the payment of interest 支付利息协议
;@ll agreement for the repayment of money 还款协议
,QHx*~9 agreement of reinsurance 再保险协议
lc$@Jjg9 Agricultural Bank of China 中国农业银行
uZ2v;]\Y6 air passenger departure tax 飞机乘客离境税
9tc@
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C!/8e
(!N airport tax 机场税
`i>B|g- alcohol duty 酒精税
^?^|Y?f2P? alienation 让与;让渡;转让
I^(o3B alimony 生活费;赡养费
J\dhi{0 All Ordinaries Index [AOI] 所有普通股指数
4G;`KqR@ all risks 全险;综合险
G$x[" All Sales Record for Stock Market 《股票市场成交报告》
QhE("}1 Allied Capital Resources Limited 新联财务有限公司
rD(ep~^M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Dpp52UnTE allocation letter 拨款信件
T`'3Cp$q allocation of fund 分配款项;预留款项
d$?n6|4 allocation of profit 利润分配;溢利分配
*l?%
o{ allocation warrant 拨款令
4KSP81}/\ allotment 分配;配股
I|3v&E1 allotment notice 股份配售通知;配股通知
XUqE5[O% allotment of shares 股份分配
jXDzjt94J allowable 可获宽免;免税的
Uhx2 _ allowable business loss 可扣除的营业亏损
7dg
5HH allowable expenses 可扣税的支出
qYu!:xa8 allowance 免税额;津贴;备抵;准备金
C@?e`=9( allowance for debts 债项的免税额
%`T^qh_dE allowance for depreciation by wear and tear 耗损折旧免税额
3d)+44G_) allowance for funeral expenses 殡殓费的免税额
LWb}) #E allowance for inflation 为通货膨胀而预留的款项;通胀准备金
VzYP:QRz allowance for repairs and outgoings 修葺及支出方面的免税额
wmcp`8w. allowance to debtor 给债务人的津贴
u,SX`6% alteration of capital 资本更改
E?q'|f alternate trustee 候补受托人
n,Mw#
r?y amalgamation 合并
@%@^5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
={i&F ambit of charges 征税范围;收费范围
+$m skj0s amended valuation 经修订的估值
]MA)='~ American Commodities Exchange 美国商品交易所
qP^0($ American Express Bank Limited 美国运通银行
E~g}DKs_5 American Stock Exchange 美国证券交易所
_467~5JkU amortization 摊销
qyBK\WqaP amount due from banks 存放银行同业的款项
eNC5' Z amount due from banks abroad 存放海外银行同业的款项
Jp*AIj amount due from holding companies 控股公司欠款
o Jp_c amount due from local banks 存放本港银行同业的款项
.HyiPx3^ amount due to banks 银行同业的存款
K~ /V amount due to banks abroad 海外银行同业的存款
']6#7NU amount due to holding companies 控股公司存款
UUEDCtF) amount due to local banks 本港银行同业的存款
\-iUuHP amount due to outport banks 外埠银行同业的存款
a3
_0F@I amount for note issue 发行纸币的款额
g$T_yT'' amount of bond 担保契据的款额
0_zSQn9c amount of consideration 代价款额
qF6%XKbh= amount of contribution 供款数额
=cKk3kJC amount of indebtedness 负债款额
Sl<-)a: amount of principal of the loan 贷款本金额
n]{}C.C= amount of rates chargeable 应征差饷数额
N8(x), amount of share capital 股本额
6C51:XQO amount of sums assured 承保款额
oD}FJvV amount of variation 变动幅度
j83Y'VJJC amount of vote 拨款数额
~V-
o{IA amount payable 应付款额
}]GK@nn7 amount receivable 应收款额
+p}Xmn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oJu4vGy0 analysis 分析
r~Ubgd ]U ancillary risk 附属风险
z4fK{S annual account 周年帐目;周年帐目报表;年度决算;年结
Z!i'Tbfn annual accounting date 年结日期
wkpVX*DfRE annual allowance 每年免税额;年积金;年度津贴;年津
yhn
$4;m annual balance 年度余额
.p0n\$r annual disposable income 每年可动用收入
5F+ f '~ annual estimates 周年预算
! tPK"k annual fee 年费
ZXDMbMD annual general meeting 周年大会
;Wh[q*A annual growth rate 年增率;每年增长率
[^=8k2 annual long-term supplement 长期个案每年补助金
0|Ft0y`+ annual pensionable emolument 可供计算退休金的年薪
k'q
!MZU annual report 年报
9C~GL,uKs Annual Report on the Consumer Price Index 《消费物价指数年报》
h=y(2xA annual return 周年报表;周年申报表;每年报税表格
:Du{8rV Annual Return Rules 《周年报表规则》
u]-El}*[ annual review of consumer prices 每年消费物价回顾
9/KQAc* annual roll-forward basis 逐年延展方式
qhf/B) annual salary 年薪
<0qY8 annual statement 年度报表;年度决算表
N)y;owgo Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
l
YA+k5 annuitant 年金受益人
XUNgt(OGR' annuity 年金
5h^qtK annuity contract 年金合约
(9_e>2_ annuity on human life 人寿年金
F%$Ws>l antecedent debt 先前的债项
00wH#_fm ante-dated cheque 倒填日期支票
]Oh>ECA|D anticipated expenditure 预期开支
^a 5~FI: anticipated net profit 预期纯利
I%*Zj,> anticipated revenue 预期收入
%a^!~qV anti-inflation measure 反通货膨胀措施
Z$K%@q,10+ anti-inflationary stance 反通货膨胀立场
"Ksd9,J\b apparent deficit 表面赤字
!m5\w> apparent financial solvency 表面偿债能力
Cu<ojN- $ apparent partner 表面合伙人
.z7f_KX^ application for personal assessment 个人入息课税申请书
pnb$lpxt application of fund 资金应用
/!8:/7r+W application to release as liquidator and to destruct the books of accounts and documents
F qyJ*W\1 申请免除清盘人职务及毁灭帐簿与文件
by ee-BU appointed actuary 委任精算师
F+-MafN7Y appointed auditor 委任核数师;委任审计师
2p.+C35c=j appointed trustee 委任的受托人
,qh appointer 委任人
[~JN n apportioned pro rata 按比例分摊
>Nqkz?67 apportionment 分配;分摊
'~=xP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ky"7 ^ apportionment formula 分摊方程式
m{Xf_rQ
w apportionment of estate duty 遗产税的分摊
5d;K.O appraisal 估价;评估
4[j) $!l` appreciable growth 可观增长
o%Q'<0d appreciable impact 显着影响
cwU6}*_zn appreciable increase 可观增长
p)]^>-L appreciation 增值;升值
[o6<aE- appreciation against other currencies 相对其他货币升值
uV\#J{'* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3VgH*vAU} appreciation tax 增值税
?Ir6*ZyY appropriation 拨款;拨用;拨付
\s rOU| appropriation account 拨款帐目
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