A:
yBJ/>SAcG A share A股;甲类股份
pjaiAe!k abatement of tax 减税;减扣免税额
:<'i-Ur8 ABN AMRO Bank N.V. 荷兰银行
HTR "mQ above-the-line expenditure 线上项目支出;经常预算支出
xe"4u JO above-the-line receipt 线上项目收入;经常预算收入
byEvc[/>Ys ABSA Asia Limited 南非联合亚洲有限公司
c13vEn!c absolute change 绝对数值变更
C.b,]7i absolute expenditure 实际开支
Dlqn~ absolute guideline figure 绝对准则数字
x&Q+|b% absolute interest 绝对权益
Z[DetRc- absolute order of discharge 绝对破产解除令
!C9ps]6 absolute profit margin 绝对利润幅度
$]Q*E4(kV9 absolute value 实值;绝对值
^.ZSpc}< absolutely vested interest 绝对既得权益
JUe K"|fA absorbed cost 已吸收成本;已分摊成本
CwTS /G absorption 吸收;分摊;合并
vLi/ '|7 absorption rate 吸收率;摊配率;分摊率
>X-ed ACB Finance Limited 亚洲商业财务有限公司
sBeP;ox acceptable form of reciprocity 合理的互惠条件
Td["l!-fe acceptable rate 适当利率;适当汇率
)*psDjZ7* acceptance agreement 承兑协议
$gj+v+%N acceptance for honour 参加承兑
qcR|E`k-G acceptor 承兑人;接受人;受票人
]Ct`4pA acceptor for honour 参加承兑人
=
]dz1~/ accident insurance 意外保险
mq|A8>g Accident Insurance Association of Hong Kong 香港意外保险公会
BK`Q)[ accident insurance scheme 意外保险计划
0~PXa(!^K accident year basis 意外年度基准
_mIa8K; accommodation 通融;贷款
Uxj<x`<1x accommodation bill 通融票据;空头票据
%J/fg<W1 accommodation party 汇票代发人
"z{_hp{T^ account balance 帐户余额;帐户结余
^g}gT-l% account book 帐簿
:,xyVb+ account collected in advance 预收款项
=UI,+P: account current book 往来帐簿
}a #b$]Y account of after-acquired property 事后取得的财产报告
.!7Fe)(x account of defaulter 拖欠帐目
;PP_3` account payable 应付帐款
X]3l| D account payee only [A/C payee only] 只可转帐;存入收款人帐户
Mhu53DT account receivable 应收帐款
P;HVL flu account receivable report 应收帐款报表
m<X#W W)N account statement 结单;帐单;会计财务报表
\Y>#^b? account title 帐户名称;会计科目
)V9Mcr*Ce6 accountant's report 会计师报告
l`~a}y "n Accountant's Report Rules 会计师报告规则
4U LJtM3 accounting and auditing procedure 会计与审计程序;会计与核数程序
SG(%d^x`R Accounting Arrangements 《会计安排》
fY)4]= L accounting basis 会计基础
$DABR accounting by Official Receiver 破产管理署署长呈交的帐目
q:EzKrE Accounting Circular 《会计通告》
=:CGl accounting class 会计类别
h;4y=UU accounting date 记帐日期;会计结算日期
P!)7\.7 accounting for money 款项核算
R"9oMaY Accounting Officer 会计主任
%+t accounting period 会计报告期;会计期
Kdryl accounting policy 会计政策;会计方针
jFJW3az@z accounting practice 会计惯例
?:{0 accounting principle 会计准则
RJ=c[nb accounting record 会计记录
wM2)KM}$ accounting report 会计报告
U 3wsWSO Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Hz!U_? Accounting Society of China 中国会计学会
qJbhPY8Ak accounting statement 会计报表
<manv8*6 accounting system 会计制度;会计系统
3H\b N4 accounting transaction 会计事项;帐务交易
[+:mt</HN accounting treatment 会计处理
3;t@KuQ66 accounting year 会计年度
Q)%8NVs accretion 增值;添加
^cPo{xf accrual 应计项目;应累算数目
F=*BvI"+ accrual basis 应计制;权责发生制
r+V(1<`2X accrual basis accounting 应计制会计;权责发生制会计
?}1JL6mF{ accrue 应累算;应计
l?yZtZ8 accrued benefit 应累算利益
j"D0nG, accrued charges 应计费用
Mi%1+ accrued cumulative preference share dividend 应累算的累积优先股股息
mhJOR'2 accrued expenses 应累算费用
NejsI un% accrued interest payable 应付利息;应计未付利息
k #,Gfs accrued interest receivable 应收利息;应计未收利息
w ufKb.4` accrued right 累算权益
i$fjr[$B accruing profit 应累算的利润
*'`3]!A accumulated fiscal reserve 累积财政储备
lo>-}xd accumulated profit 累积利润;滚存溢利
^%4(
%68 accumulated reserve 累积储备
5wE !_ng>| accumulation of surplus income 累积收益盈余
&ESR1$)'P acquired assets 既得资产
+lDGr/ acquisition 收购;购置;取得
F-reb5pt.= acquisition cost 购置成本
*+,Lc1|\ acquisition expenses 购置费用
%xbz&'W, acquisition of 100% interest 收购全部股权
&ls!IN acquisition of control 取得控制权
=?I1V#. acquisition of fixed assets 购置固定资产
)l[7;ZIw$ acquisition of shell “买壳”
Vbqm]2o& acquisition price 收购价
$S)e"Po~5 act of God 天灾
qhn&;{{ acting partner 执事合伙人
qu#@F\gX active market 买卖活跃的市场;交投畅旺的市场;旺市
q*<J$PI active partner 积极参与的合伙人
MSYLkQ}_b active trading 交投活跃
eqUn8<<s actual circulation 实际流通
u{E^<fW] actual cost 实际成本
*"wD&E? actual expenditure 实际开支;实际支出
f-f\}G&G actual income 实际入息;实际收入;实际收益
}HA2ce\ actual market 现货市场
43orR !.Z actual price 现货价;实际价格
aP6%OI actual profit 实际利润
z}b U\3! actual quotation 实盘;实际价位;实际报价
zOdasEd8! actual year basis 按实际年度计算
> {LJ#Dc6 actuals 实货
h.s<0. actuarial investigation 精算调查
9B6_eFb actuarial principle 精算原则
^v'g ~+@o actuarial report 精算师报告
aD2CDu Actuarial Society of Hong Kong 香港精算学会
8 *(W |J actuarial valuation 精算师估值
te)g',#lT actuary 精算师
~i_R%z:y ad referendum agreement 暂定协议;有待覆核的协定
B"E (Y M ad valorem duty 从价税;按值征税
WE Svkm; ad valorem duty system 从价税制
]K0,nj*\c ad valorem fee 从价费
D^R! |K/ ad valorem tariff 从价关税
HNHhMi`w additional allowance 额外免税额
t&Y^W < additional amount for unexpired risk 未过期风险的额外款额
L+0N@`nRF additional assessable profit 补加应评税利润
dv4r\ R^ additional assessment 补加评税
\<MTY: additional commitment 额外承担
a\.O L}"
additional commitment vote 额外承担拨款
qU
x7S(a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
EBn:[2 additional dependent parent allowance 供养父母额外免税额
Vo9)KxR additional provision 额外拨款
~BYEeUo;%v additional stamp duty 附加印花税
0wE8GmG additional tax 补加税罚款;补加税款
cdU
>iB, Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
fY+ .#V adjudged bankrupt 被裁定破产
px(1Ppb9 adjudicated bankrupt 裁定破产人
|#khwH adjudication fee 裁定费;评定印花税额手续费;评估契据费
)mo|.L0 adjudication of bankruptcy 裁定破产;宣告破产
$GfxMt adjudication of insolvency 裁定无力偿还债务
B& f~.UH adjusted actual 经调整的实数;调整后的实数
zKAyfn.A adjusted current assets 经调整的流动资产;调整后的流动资产
=B{$U~} adjusted figure 经调整的数字;调整后的数额
DrCfC[A~] adjusted liabilities 经调整的负债;调整后的负债
{D2d({7 adjusted loss 经调整的亏损;调整后的亏损
$,@ rKRY 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
CPCB!8-5 adjusted profit 经调整的利润;调整后的利润
^&w'`-ra adjusted surplus 经调整的盈余额;调整后的盈余额
;uo|4?E:\( adjusted value 经调整的价值;调整后的价值
$}h_EI6hS adjustment 调整;修订;理算〔保险〕
qpEC!~y adjustment centre 调剂中心
MvjwP?J] adjustment lag 调整过程的时间差距;调整时差
r'JK$9 adjustment mechanism 调整机制
>, Swk3 adjustment of loss 亏损调整
T.Y4L adjustment process 调整过程;调整程序
TX5/{cHd adjustment range 调整幅度
zm^p7&ak$ administered exchange rate 受管制汇率
c.me1fGn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6`$z*C2{ administration expenses 行政费用
FVLA^$5c administration fee 手续费;行政费
x?k |i}Q administration in bankruptcy 破产管理
WaO;hy~us administration order 遗产管理令
Ei(`gp administrator 管理人;遗产管理人
1~ZHC[ ` administrator of the estate 遗产管理人
By"ul:.D admission of debt 债项承认书
H(ftOd.y admission of proof 接纳债权证明
%KVRiX advance 放贷款项;垫付款项;预支款项;预付款项
5>k~yaju/ advance account 暂支帐目;预付款帐户
<HX-qNA? advance compensation 预付补偿金
HBkQ`T advance from shareholder 股东垫款
GISI8W^ advance pending reimbursement 预支以待日后付还
6 VJj(9% advanced economy 先进经济体系
21J82M advancement 预付;预付财产
g=' 2~c advances warrant 垫款令
Y?SJQhN6W advancing 贷出
K0!#l Br adverse balance 逆差
C&K(({5O adverse exchange 逆汇
=|t1eSzc advertisement addressed to shareholders 在报章刊登的致股东通告
JU`'?b advice for collection 托收通知书
XXdMp poR advice of drawing 提款通知书;汇票通知书
I
Y-5/ advice of payment 付款通知
:95_W/l Advisory Committee [Securities and Futures Commission]
-8J@r2 \ 谘询委员会〔证券及期货事务监察委员会〕
mp$II?hZ* Advisory Committee on Diversification 经济多元化谘询委员会
Gqu0M`+7 affidavit 誓章;遗产申报誓章
#+Gs{i Xr affidavit of no receipt 述明无收款的誓章
t$ ~:C affiliate 联号;联营公司;附属公司
YO4ppL~xe affiliated company 附属公司;联号;联营公司
f2K3*}P affirmation [estate duty] 非宗教式宣誓〔遗产税〕
w9?wy#YI affordability 负担能力
"Q!{8 9Y African Development Bank [AfDB] 非洲开发银行
+?eAaC7s after-acquired property 事后取得的财产
K?<Odw'k after-hours dealing 市后交易
ov.rHVeI after-tax profit 税后盈利;税后利润;税后溢利
^\t">NJ^ agency agreement 代理协议
.3SjkC4I agency expenses 代理机构的开支
)W7H{# agency fee 代理费
~bQ:gArk Agency Law 《代理法》
8pKPbi;(2 agent 代理人;承销人
|&*rSp2iH agent of company 公司代理人
_5 -"< agent's fee 代理人费;经纪费
T{2//$T? aggregate 总计;总数;总体数字
jtC ob'n8 aggregate amount 总款额;总额
yq^$H^_O
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GdwHm aggregate at constant price 按固定价格计算的总体数字
=7Gi4X% aggregate demand 总需求
fH{$LjH( aggregate gross position 总持仓量
xg!\C@$ aggregate limit 总限额
VH*(>^OfF aggregate of salaries tax 合计薪俸税
Wl"fh_ aggregate performance 总体表现;总体业绩
ag4^y& aggregate supply 总体供应
6m<9^NT aggregate surplus 总盈余
T[K?A+l aggregate total 整体总额
q:eAL'OkM aggregate value 总值;合计价值
JugQ +0 aggregated basis 合计基准
({62GWnn_ aggregated net chargeable income 合计应课税入息实额
4p g(QeR aggregation 合并计算;合计;总和
s0'U[] aggregation of incomes of husband and wife 夫妇入息合并计算
4y)1*V U: aggregation of property 财产的总和
jh!IOtf agio 差价;贴水
nr%^:u 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》
,$*klod Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o{,(`o.1O 《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》
438>)= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_e^V\O> 《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'"6@-~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;L{y3CWT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$9b6,Y_- agreement for a settlement 授产协议
Yhdt8[ 2 agreement for assignment 转让协议
$O>MV agreement for sale 售卖协议;买卖协议
k.hSN8 agreement for sale and purchase 买卖协议
gKEvgXOj agreement for the payment of interest 支付利息协议
r!=VV!XZ agreement for the repayment of money 还款协议
g9`ytWmM agreement of reinsurance 再保险协议
gC:E38u Agricultural Bank of China 中国农业银行
"A$Y)j<#G air passenger departure tax 飞机乘客离境税
^E8Hv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
L^Af3]]2 airport tax 机场税
LD"}$vfs alcohol duty 酒精税
g[Y$SgJ alienation 让与;让渡;转让
dv>zK#! alimony 生活费;赡养费
iTyApLV All Ordinaries Index [AOI] 所有普通股指数
z#!Cg*K( all risks 全险;综合险
A~t7I{` All Sales Record for Stock Market 《股票市场成交报告》
\%*y+I0> Allied Capital Resources Limited 新联财务有限公司
/qY(uPJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}jXUd=.Nu allocation letter 拨款信件
l0,O4k2 ' allocation of fund 分配款项;预留款项
nP
/$uj allocation of profit 利润分配;溢利分配
"@Fxfd+Ot allocation warrant 拨款令
vdM\scO: allotment 分配;配股
N{@eV][Q allotment notice 股份配售通知;配股通知
DA\O,^49h allotment of shares 股份分配
,4UJ|D=J allowable 可获宽免;免税的
3`I_ allowable business loss 可扣除的营业亏损
jV8><5C allowable expenses 可扣税的支出
iSax-Mc allowance 免税额;津贴;备抵;准备金
6<GWDO allowance for debts 债项的免税额
a_x6 v* allowance for depreciation by wear and tear 耗损折旧免税额
9dv~WtH>5 allowance for funeral expenses 殡殓费的免税额
s!\L1E allowance for inflation 为通货膨胀而预留的款项;通胀准备金
M>#S
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L*38T\ allowance to debtor 给债务人的津贴
IT"jtV alteration of capital 资本更改
EZFWxR/ alternate trustee 候补受托人
\/G Y0s amalgamation 合并
ld6@&34 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W6>uLMUa ambit of charges 征税范围;收费范围
8t"DQ Y-R amended valuation 经修订的估值
/otgFQ_ American Commodities Exchange 美国商品交易所
D[?|\? American Express Bank Limited 美国运通银行
Sn,z$-;h; American Stock Exchange 美国证券交易所
Rx<F^J amortization 摊销
NoIdO/vy" amount due from banks 存放银行同业的款项
M?`06jQD. amount due from banks abroad 存放海外银行同业的款项
e4P.G4 amount due from holding companies 控股公司欠款
gA*zFhGVS7 amount due from local banks 存放本港银行同业的款项
kDQXPp amount due to banks 银行同业的存款
4j{ }{ amount due to banks abroad 海外银行同业的存款
AE Jm/8,T amount due to holding companies 控股公司存款
cPYQ<Y= amount due to local banks 本港银行同业的存款
S]a$w5ZP amount due to outport banks 外埠银行同业的存款
&!Vp'l\9 amount for note issue 发行纸币的款额
r~t7Z+PXF amount of bond 担保契据的款额
/J:j'6 amount of consideration 代价款额
|^&e\8>. amount of contribution 供款数额
bf+2c6_BN0 amount of indebtedness 负债款额
2:yv:7t/ amount of principal of the loan 贷款本金额
e%\K I\u amount of rates chargeable 应征差饷数额
gsH_pG-jU amount of share capital 股本额
WBdb[N6\ amount of sums assured 承保款额
K}@:>;*9 amount of variation 变动幅度
ShP V!$0 amount of vote 拨款数额
`.XU|J*z, amount payable 应付款额
Ab)7hCUW amount receivable 应收款额
Z5K,y19/~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P{ o/F analysis 分析
+aap/sYp ancillary risk 附属风险
5kz`_\& annual account 周年帐目;周年帐目报表;年度决算;年结
6]*qx5m`<l annual accounting date 年结日期
^S@b* annual allowance 每年免税额;年积金;年度津贴;年津
|Can annual balance 年度余额
,#{aAx|] annual disposable income 每年可动用收入
<o
O_wS@: annual estimates 周年预算
i\b2P2
`B annual fee 年费
:csLZqn[ annual general meeting 周年大会
{s]eXc]K} annual growth rate 年增率;每年增长率
gB#t"s) annual long-term supplement 长期个案每年补助金
8?!Vr1x annual pensionable emolument 可供计算退休金的年薪
c`cPGEv annual report 年报
Yy]Henw; Annual Report on the Consumer Price Index 《消费物价指数年报》
c"r( l~fc annual return 周年报表;周年申报表;每年报税表格
(H7q [UG| Annual Return Rules 《周年报表规则》
Vow+,,oh annual review of consumer prices 每年消费物价回顾
HV?@MBM annual roll-forward basis 逐年延展方式
YDJc@*D annual salary 年薪
!% Md9Mu!o annual statement 年度报表;年度决算表
fQdQ[ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
pe8MG(V annuitant 年金受益人
(J;<&v}Gad annuity 年金
<ZLs+|1 annuity contract 年金合约
qmGB~N|N annuity on human life 人寿年金
*(J<~:V? antecedent debt 先前的债项
;S/fe(C
ante-dated cheque 倒填日期支票
.W\Fa2}%av anticipated expenditure 预期开支
Om*Dy} anticipated net profit 预期纯利
?p]w_l anticipated revenue 预期收入
+9t@eHJT1 anti-inflation measure 反通货膨胀措施
fsu'W]f anti-inflationary stance 反通货膨胀立场
FK>rc3 q apparent deficit 表面赤字
mb/Y apparent financial solvency 表面偿债能力
B(hNBq7 apparent partner 表面合伙人
.+.Pc_fv application for personal assessment 个人入息课税申请书
G9jtL$}E< application of fund 资金应用
]4PG[9J@ application to release as liquidator and to destruct the books of accounts and documents
0T*jv! q> 申请免除清盘人职务及毁灭帐簿与文件
/$E1!9J appointed actuary 委任精算师
BTB,a$P/ appointed auditor 委任核数师;委任审计师
JkTL+obu appointed trustee 委任的受托人
rz(DZ V appointer 委任人
d{Z apportioned pro rata 按比例分摊
98l#+4+ apportionment 分配;分摊
'`n\YO.N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ufmFeeg apportionment formula 分摊方程式
>i'3\ apportionment of estate duty 遗产税的分摊
l\H9Io3 appraisal 估价;评估
Z=ho7i appreciable growth 可观增长
TAP/gN' appreciable impact 显着影响
Rh39x-`Z appreciable increase 可观增长
"dIoIW appreciation 增值;升值
a,X3=+_K appreciation against other currencies 相对其他货币升值
/ wEr>[8S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C M(g4fh appreciation tax 增值税
0W@C!mD~ appropriation 拨款;拨用;拨付
`KZ}smMA appropriation account 拨款帐目
r~X6qC Appropriation Bill 拨款法案
7J\I%r appropriation-in-aid system 补助拨款办法
H|P.q{(G approved assets 核准资产
|e!Sm{#! approved basket stock 认可一篮子证券
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