A:
xlh<}Vtp A share A股;甲类股份
xU(b:D Z abatement of tax 减税;减扣免税额
gJg+
]-h/ ABN AMRO Bank N.V. 荷兰银行
E?VOst& above-the-line expenditure 线上项目支出;经常预算支出
5,\|XQA5! above-the-line receipt 线上项目收入;经常预算收入
RVF<l?EI4R ABSA Asia Limited 南非联合亚洲有限公司
6_:KFqc W absolute change 绝对数值变更
w{4#Q[ absolute expenditure 实际开支
iRM ?_| absolute guideline figure 绝对准则数字
&vfeBth absolute interest 绝对权益
?=HoU3 absolute order of discharge 绝对破产解除令
Qtt3;5m absolute profit margin 绝对利润幅度
|D[LU[<C absolute value 实值;绝对值
E
0@u| absolutely vested interest 绝对既得权益
]Y$jc absorbed cost 已吸收成本;已分摊成本
m';4`Y5- absorption 吸收;分摊;合并
GC(QV}9z" absorption rate 吸收率;摊配率;分摊率
-a'D~EGB^ ACB Finance Limited 亚洲商业财务有限公司
f=Oj01Ut* acceptable form of reciprocity 合理的互惠条件
.\3gb6S} acceptable rate 适当利率;适当汇率
"#h/sAIs acceptance agreement 承兑协议
N{6-a acceptance for honour 参加承兑
Q<yvpT( acceptor 承兑人;接受人;受票人
t"5ZYa acceptor for honour 参加承兑人
R?Ch8mW.! accident insurance 意外保险
};f^*KZ=0 Accident Insurance Association of Hong Kong 香港意外保险公会
Kp!A
ay accident insurance scheme 意外保险计划
UlPGB2B accident year basis 意外年度基准
3PkU>+.6 accommodation 通融;贷款
08g2? 5w" accommodation bill 通融票据;空头票据
>x
]{cb/m accommodation party 汇票代发人
U}l=1B account balance 帐户余额;帐户结余
at\$
IK_ account book 帐簿
urQ<r{$x0 account collected in advance 预收款项
zXkq2\GHA account current book 往来帐簿
`9A`pC account of after-acquired property 事后取得的财产报告
J6@RIia account of defaulter 拖欠帐目
rmdg~ account payable 应付帐款
fVi[mH0=+ account payee only [A/C payee only] 只可转帐;存入收款人帐户
MOm+t]vq1 account receivable 应收帐款
z9v70
q account receivable report 应收帐款报表
vOl3utu7 account statement 结单;帐单;会计财务报表
2Tv
W 6 account title 帐户名称;会计科目
$F]*B
` accountant's report 会计师报告
g'EPdE Accountant's Report Rules 会计师报告规则
di<g"8 accounting and auditing procedure 会计与审计程序;会计与核数程序
+;bZ(_ohG Accounting Arrangements 《会计安排》
:*cd$s accounting basis 会计基础
'CRjd~L accounting by Official Receiver 破产管理署署长呈交的帐目
[]?*}o5&>T Accounting Circular 《会计通告》
/74)c~.W accounting class 会计类别
Gsz$H_ accounting date 记帐日期;会计结算日期
]}.|b6\ accounting for money 款项核算
^Of\l:q* Accounting Officer 会计主任
g``S SU accounting period 会计报告期;会计期
c4bv Jy8 accounting policy 会计政策;会计方针
7Oi<_b accounting practice 会计惯例
t&IWKu# accounting principle 会计准则
>;}(?+|f accounting record 会计记录
-<tTT accounting report 会计报告
3w/z$bj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b$tf9$f Accounting Society of China 中国会计学会
GKG:iR) accounting statement 会计报表
+Q"XwxL<6 accounting system 会计制度;会计系统
qVvnl accounting transaction 会计事项;帐务交易
\7e4t accounting treatment 会计处理
IU"8.(;o accounting year 会计年度
l>("L9 accretion 增值;添加
Z`n "}{ accrual 应计项目;应累算数目
^}<]sjmk accrual basis 应计制;权责发生制
C\0,D9 accrual basis accounting 应计制会计;权责发生制会计
>}d6)s| accrue 应累算;应计
fr8';Jm accrued benefit 应累算利益
@[Wf!8_ accrued charges 应计费用
cVSns\QO accrued cumulative preference share dividend 应累算的累积优先股股息
~N)(|N accrued expenses 应累算费用
hK3Twzte accrued interest payable 应付利息;应计未付利息
8L`wib2 accrued interest receivable 应收利息;应计未收利息
7}(YCZny5 accrued right 累算权益
=r&i`L{] accruing profit 应累算的利润
;x/.8fA accumulated fiscal reserve 累积财政储备
|_a^+!P accumulated profit 累积利润;滚存溢利
_Ecs{'k accumulated reserve 累积储备
~W3t(\B' accumulation of surplus income 累积收益盈余
I,r0K] acquired assets 既得资产
.fK~IKA acquisition 收购;购置;取得
"po;[
Ia2 acquisition cost 购置成本
\#gguq?[ acquisition expenses 购置费用
\t? ;p-+ta acquisition of 100% interest 收购全部股权
!HXyvyDN acquisition of control 取得控制权
-1ci.4F& acquisition of fixed assets 购置固定资产
IcNZUZGE acquisition of shell “买壳”
_&]Gw, ~/i acquisition price 收购价
;h#Q!M&e# act of God 天灾
vJ;0%;eu[! acting partner 执事合伙人
}hXmK.[' active market 买卖活跃的市场;交投畅旺的市场;旺市
aED73:b active partner 积极参与的合伙人
Z'd]oNF active trading 交投活跃
,<TJh[TzC6 actual circulation 实际流通
#.LI`nYA actual cost 实际成本
Ol;"}3*Z* actual expenditure 实际开支;实际支出
X& XD2o"rt actual income 实际入息;实际收入;实际收益
B~ j3!? actual market 现货市场
!VHw*fL|r actual price 现货价;实际价格
~b[5}_L=> actual profit 实际利润
hl8oE5MU actual quotation 实盘;实际价位;实际报价
>&T J actual year basis 按实际年度计算
semTAoqH actuals 实货
xg;F};}5$
actuarial investigation 精算调查
\^lDd~MWG actuarial principle 精算原则
8boiJku` actuarial report 精算师报告
WGUd@lC~ Actuarial Society of Hong Kong 香港精算学会
HLqDI lL actuarial valuation 精算师估值
lEw!H^O4 actuary 精算师
SN$3cg]z ad referendum agreement 暂定协议;有待覆核的协定
,5x9o"N! ad valorem duty 从价税;按值征税
yEVnG`
1
ad valorem duty system 从价税制
_gpf9ad ad valorem fee 从价费
v}@Uc-( ad valorem tariff 从价关税
"a<:fEsSE additional allowance 额外免税额
C~M,N|m+^ additional amount for unexpired risk 未过期风险的额外款额
qI[AsM+ additional assessable profit 补加应评税利润
Io('kCOR; additional assessment 补加评税
unr`.}A2> additional commitment 额外承担
mlz|KI~\F; additional commitment vote 额外承担拨款
HrRw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V\AF%=6} additional dependent parent allowance 供养父母额外免税额
}3-`e3 additional provision 额外拨款
fyq%-Tj additional stamp duty 附加印花税
02^Nf7DMR additional tax 补加税罚款;补加税款
;rXZ?" Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
uzS;&-nA adjudged bankrupt 被裁定破产
zGP@!R`_ adjudicated bankrupt 裁定破产人
}'uV{$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
];u nR<H adjudication of bankruptcy 裁定破产;宣告破产
_A=i2?g adjudication of insolvency 裁定无力偿还债务
*(sv5c!0M8 adjusted actual 经调整的实数;调整后的实数
^j1iCL! adjusted current assets 经调整的流动资产;调整后的流动资产
XMLl>w2z adjusted figure 经调整的数字;调整后的数额
^>z+e"PQA adjusted liabilities 经调整的负债;调整后的负债
;Ji3|=4u adjusted loss 经调整的亏损;调整后的亏损
>ffQ264g=i 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
UxnZA5Lk* adjusted profit 经调整的利润;调整后的利润
pO2XQYhrY adjusted surplus 经调整的盈余额;调整后的盈余额
z%$M
IC adjusted value 经调整的价值;调整后的价值
S AKIFNE adjustment 调整;修订;理算〔保险〕
98CS|NEe adjustment centre 调剂中心
c3O&sa
V! adjustment lag 调整过程的时间差距;调整时差
%KR2Vlh0 adjustment mechanism 调整机制
NHhKEx0Gtu adjustment of loss 亏损调整
YIHGXi<"n adjustment process 调整过程;调整程序
bq{eu#rQJ adjustment range 调整幅度
X$_z"t administered exchange rate 受管制汇率
)%hW3w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jori,"s administration expenses 行政费用
+Ecn administration fee 手续费;行政费
qh6Q#s>tH administration in bankruptcy 破产管理
O/oLQoH administration order 遗产管理令
161IWos administrator 管理人;遗产管理人
| administrator of the estate 遗产管理人
Q%0
N\ admission of debt 债项承认书
M[0NB2`Wp admission of proof 接纳债权证明
9]|C$;kw@ advance 放贷款项;垫付款项;预支款项;预付款项
y!~ }7= advance account 暂支帐目;预付款帐户
(^~~&/U_U$ advance compensation 预付补偿金
D<T:UJ advance from shareholder 股东垫款
E/ ^N
advance pending reimbursement 预支以待日后付还
~{t<g;F advanced economy 先进经济体系
.nei9Y* advancement 预付;预付财产
f~f)6XU| advances warrant 垫款令
=@d->d advancing 贷出
iVb7>d9} adverse balance 逆差
/7WdG)' adverse exchange 逆汇
c(s: f@ 1 advertisement addressed to shareholders 在报章刊登的致股东通告
@\U] hN? advice for collection 托收通知书
$WsyAUl advice of drawing 提款通知书;汇票通知书
3k:`7E. advice of payment 付款通知
t24.u+O Advisory Committee [Securities and Futures Commission]
%D`j3cEp@ 谘询委员会〔证券及期货事务监察委员会〕
n_6#Df* Advisory Committee on Diversification 经济多元化谘询委员会
7_L$ XIa affidavit 誓章;遗产申报誓章
t~Qj$:\ affidavit of no receipt 述明无收款的誓章
:VX2&* affiliate 联号;联营公司;附属公司
(:RYd6i affiliated company 附属公司;联号;联营公司
L!Gpk)}[i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nlc$"(eA[H affordability 负担能力
^a7a_M African Development Bank [AfDB] 非洲开发银行
kXOc) after-acquired property 事后取得的财产
lXutZ<S[ after-hours dealing 市后交易
pzT`.#N:M after-tax profit 税后盈利;税后利润;税后溢利
aoGns46Y agency agreement 代理协议
<}}u'5;^?x agency expenses 代理机构的开支
*d-JAE agency fee 代理费
C-^8;xd Agency Law 《代理法》
r(g#3i4Q agent 代理人;承销人
N^'(`"J s agent of company 公司代理人
xN!In-v[j; agent's fee 代理人费;经纪费
Xj<xen( aggregate 总计;总数;总体数字
4@M`BH` aggregate amount 总款额;总额
9dva]$^:*1 aggregate assets and liabilities 总体资产与负债
}eSrJgF4M aggregate at constant price 按固定价格计算的总体数字
&3\3wcZ,q aggregate demand 总需求
~eXI}KhBw6 aggregate gross position 总持仓量
$?DEO[p. aggregate limit 总限额
,2mq}u>WU aggregate of salaries tax 合计薪俸税
m1RjD$fM aggregate performance 总体表现;总体业绩
=Nr?F'< aggregate supply 总体供应
Q3[nS(#Z/= aggregate surplus 总盈余
r%`3*<ALV) aggregate total 整体总额
D@m3bsMwe aggregate value 总值;合计价值
!^Q4ZL,- aggregated basis 合计基准
;Ao`yC2(v aggregated net chargeable income 合计应课税入息实额
sRC?l_n; aggregation 合并计算;合计;总和
S) `@)sr aggregation of incomes of husband and wife 夫妇入息合并计算
qCm8R@ aggregation of property 财产的总和
VwT&A9&{8 agio 差价;贴水
5e^z]j1Yv 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》
_D8:p>= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_TbvQY 《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》
RG_6&
A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}5}#QHF 《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》
}-p-( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#r@>.S=U] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.i1|U8" X agreement for a settlement 授产协议
88l{M[B2 agreement for assignment 转让协议
p\tA&>3- agreement for sale 售卖协议;买卖协议
.+5;AtN agreement for sale and purchase 买卖协议
hSaw)g`w agreement for the payment of interest 支付利息协议
CJ6v S agreement for the repayment of money 还款协议
%U9f`qE agreement of reinsurance 再保险协议
+a^0Q
F-7 Agricultural Bank of China 中国农业银行
1+xi1w}3a air passenger departure tax 飞机乘客离境税
[=>[ 2Ty Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4H`B]Zt7 airport tax 机场税
HC|
]Au alcohol duty 酒精税
w]US-7 alienation 让与;让渡;转让
Q$Q:Jm53 alimony 生活费;赡养费
e]V7
7oc All Ordinaries Index [AOI] 所有普通股指数
YOUX all risks 全险;综合险
~oRT@E All Sales Record for Stock Market 《股票市场成交报告》
H5be 5 Allied Capital Resources Limited 新联财务有限公司
C-/+n5J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Sre:l'. allocation letter 拨款信件
-5@hU8B'a allocation of fund 分配款项;预留款项
1|$J> allocation of profit 利润分配;溢利分配
*nwH1FjH allocation warrant 拨款令
b[MKo7 allotment 分配;配股
B8>@q!G8P allotment notice 股份配售通知;配股通知
nE4rB\ allotment of shares 股份分配
}'h\;8y allowable 可获宽免;免税的
d,o|>e$ allowable business loss 可扣除的营业亏损
Us3zvpy)o allowable expenses 可扣税的支出
3w+ +F@( allowance 免税额;津贴;备抵;准备金
Gg%pU+'T allowance for debts 债项的免税额
od*#) allowance for depreciation by wear and tear 耗损折旧免税额
>P-'C^:V= allowance for funeral expenses 殡殓费的免税额
)ZpMB allowance for inflation 为通货膨胀而预留的款项;通胀准备金
uC2qP)m,^ allowance for repairs and outgoings 修葺及支出方面的免税额
DN;$->> allowance to debtor 给债务人的津贴
9+~1# | alteration of capital 资本更改
=27Z Y Z alternate trustee 候补受托人
'
?EG+o8 amalgamation 合并
(i-L: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Iv?1XI= ambit of charges 征税范围;收费范围
Bd[H@oKru amended valuation 经修订的估值
ZpZoOdjslV American Commodities Exchange 美国商品交易所
1czU$!MV American Express Bank Limited 美国运通银行
sAjN<P American Stock Exchange 美国证券交易所
6ciA|J'MR amortization 摊销
LWV^'B_X- amount due from banks 存放银行同业的款项
8x9;3{R amount due from banks abroad 存放海外银行同业的款项
#y1M1O g amount due from holding companies 控股公司欠款
Jjh=zxR> amount due from local banks 存放本港银行同业的款项
VgMuX3= amount due to banks 银行同业的存款
0kaMYV? amount due to banks abroad 海外银行同业的存款
^j<2s"S amount due to holding companies 控股公司存款
}p*WH$!~ amount due to local banks 本港银行同业的存款
M+7jJ?n amount due to outport banks 外埠银行同业的存款
kMg[YQ]OC amount for note issue 发行纸币的款额
+d3h @gp amount of bond 担保契据的款额
>skl-f amount of consideration 代价款额
t!0 IQ9\[* amount of contribution 供款数额
/L` + amount of indebtedness 负债款额
!iUT Re amount of principal of the loan 贷款本金额
TtgsM}Fm amount of rates chargeable 应征差饷数额
W&2r{kCsQ amount of share capital 股本额
MgHO WoF amount of sums assured 承保款额
;p:CrFv amount of variation 变动幅度
;z~j%L%b amount of vote 拨款数额
D+7[2$:z amount payable 应付款额
gY_AO1 amount receivable 应收款额
kuv+ TN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1z@{4) analysis 分析
S*H
@`Do%d ancillary risk 附属风险
,+FiP{` annual account 周年帐目;周年帐目报表;年度决算;年结
+aOX{1w annual accounting date 年结日期
3*oZol/ annual allowance 每年免税额;年积金;年度津贴;年津
"}:SXAZ5` annual balance 年度余额
:PBW=W annual disposable income 每年可动用收入
m2Wi "X(I_ annual estimates 周年预算
J?f7!F:8 annual fee 年费
:v^Od W annual general meeting 周年大会
/Y| <0tq annual growth rate 年增率;每年增长率
zn5|ewl@" annual long-term supplement 长期个案每年补助金
hdYd2
j annual pensionable emolument 可供计算退休金的年薪
YH&0Vy#c$ annual report 年报
VRUA<x Annual Report on the Consumer Price Index 《消费物价指数年报》
3u9}z+q annual return 周年报表;周年申报表;每年报税表格
l)Mi?B~N Annual Return Rules 《周年报表规则》
P@U2Q%\ annual review of consumer prices 每年消费物价回顾
l$C
Y
gm annual roll-forward basis 逐年延展方式
*Q;?p
hr annual salary 年薪
Y\E7nll:. annual statement 年度报表;年度决算表
~FnY'F<35 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
;V84Dy#b annuitant 年金受益人
e,l-}=5*P annuity 年金
i_p-|I:hQ annuity contract 年金合约
a!,X@5 annuity on human life 人寿年金
G1wJ]ar antecedent debt 先前的债项
7~VDk5Z6 ante-dated cheque 倒填日期支票
iO}KERfU anticipated expenditure 预期开支
1}OM"V anticipated net profit 预期纯利
@Z
Dd(xB& anticipated revenue 预期收入
i.e4<|{ anti-inflation measure 反通货膨胀措施
I\|.WrMNi anti-inflationary stance 反通货膨胀立场
cPX^4d~9 apparent deficit 表面赤字
>&Y\g?Z6G apparent financial solvency 表面偿债能力
L!~ap apparent partner 表面合伙人
j-t" application for personal assessment 个人入息课税申请书
!'a
<Dw5 application of fund 资金应用
@R ;&P