A:
})h'""i&xn A share A股;甲类股份
,K"r:)\ abatement of tax 减税;减扣免税额
e-YGuWGN7 ABN AMRO Bank N.V. 荷兰银行
|s)VjS4@ above-the-line expenditure 线上项目支出;经常预算支出
ayB=|*Q" above-the-line receipt 线上项目收入;经常预算收入
_:/Cl9~ ABSA Asia Limited 南非联合亚洲有限公司
\3J+OY absolute change 绝对数值变更
77Q4gw~2U absolute expenditure 实际开支
.N'%hh absolute guideline figure 绝对准则数字
Te{aB"B absolute interest 绝对权益
^R&_}bp absolute order of discharge 绝对破产解除令
<T4 7kL I absolute profit margin 绝对利润幅度
1mvu3}ewx absolute value 实值;绝对值
w-{#6/<kI5 absolutely vested interest 绝对既得权益
/@xr[=L
absorbed cost 已吸收成本;已分摊成本
hnM9-hqm absorption 吸收;分摊;合并
eUGmns absorption rate 吸收率;摊配率;分摊率
!07FsPI#{ ACB Finance Limited 亚洲商业财务有限公司
xF\}.OfWG acceptable form of reciprocity 合理的互惠条件
Ep#<$6> acceptable rate 适当利率;适当汇率
p0%6@_FT~ acceptance agreement 承兑协议
4DG 9`5. acceptance for honour 参加承兑
A,-[/Z K/ acceptor 承兑人;接受人;受票人
%FXI lH5 acceptor for honour 参加承兑人
2`q^Q accident insurance 意外保险
7N-CtQnv Accident Insurance Association of Hong Kong 香港意外保险公会
LrmtPnL accident insurance scheme 意外保险计划
dT*f-W accident year basis 意外年度基准
8 RzF].) accommodation 通融;贷款
k}+MvGq accommodation bill 通融票据;空头票据
HZ[68T[8b accommodation party 汇票代发人
%Hh &u
. account balance 帐户余额;帐户结余
<
|]i account book 帐簿
Rz])wBv e account collected in advance 预收款项
S|z( account current book 往来帐簿
=X%R*~!#Of account of after-acquired property 事后取得的财产报告
!/=9VD{U! account of defaulter 拖欠帐目
=l?"=HF account payable 应付帐款
qW` XA account payee only [A/C payee only] 只可转帐;存入收款人帐户
.$}Z:,aB
account receivable 应收帐款
8H$@Xts account receivable report 应收帐款报表
kOlI?wc account statement 结单;帐单;会计财务报表
P5ESrZ@f account title 帐户名称;会计科目
VygXhh^7\ accountant's report 会计师报告
[|m>vY! Accountant's Report Rules 会计师报告规则
&})4?5 accounting and auditing procedure 会计与审计程序;会计与核数程序
.yHHogbt Accounting Arrangements 《会计安排》
ID{Pzmt- accounting basis 会计基础
8O;rp(N.n accounting by Official Receiver 破产管理署署长呈交的帐目
}SJLBy0 Accounting Circular 《会计通告》
sbq44L) accounting class 会计类别
wKeSPs{x accounting date 记帐日期;会计结算日期
S|=rF<]my accounting for money 款项核算
f(9$"Vi Accounting Officer 会计主任
gzJ{Gau{) accounting period 会计报告期;会计期
7kWZMi accounting policy 会计政策;会计方针
;{F;e)${M accounting practice 会计惯例
o#KPrW`XJ/ accounting principle 会计准则
8m13M5r accounting record 会计记录
l yLK$B?/ accounting report 会计报告
s K$Sar Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D3ZT'' Accounting Society of China 中国会计学会
iX9[Q0g=oQ accounting statement 会计报表
"cz]bCr8 accounting system 会计制度;会计系统
gP_d>p:b accounting transaction 会计事项;帐务交易
s/p>30Fg accounting treatment 会计处理
9b=^"K accounting year 会计年度
2kmna/Qa6 accretion 增值;添加
sL[(cX?;2 accrual 应计项目;应累算数目
j_YZ(: = accrual basis 应计制;权责发生制
5D02%U2N)G accrual basis accounting 应计制会计;权责发生制会计
G3^n_]Jb accrue 应累算;应计
2=UTH%1D accrued benefit 应累算利益
ko7-%+0|] accrued charges 应计费用
j)lM:vXR accrued cumulative preference share dividend 应累算的累积优先股股息
MlcoOi! accrued expenses 应累算费用
%(wsGNd accrued interest payable 应付利息;应计未付利息
dA M ilTo accrued interest receivable 应收利息;应计未收利息
7HR%rO?' accrued right 累算权益
7=M'n;!Mh accruing profit 应累算的利润
7+2aG accumulated fiscal reserve 累积财政储备
*F4G qX3 accumulated profit 累积利润;滚存溢利
6u]OXPA| accumulated reserve 累积储备
80l3.z,: accumulation of surplus income 累积收益盈余
vCH v acquired assets 既得资产
1H2u,{O acquisition 收购;购置;取得
KI?1(L acquisition cost 购置成本
:8GxcqvCWq acquisition expenses 购置费用
A5>gLhl7 acquisition of 100% interest 收购全部股权
SUFaHHk@/b acquisition of control 取得控制权
m} FCe acquisition of fixed assets 购置固定资产
O.40^u~ acquisition of shell “买壳”
IB]VPj5 acquisition price 收购价
&V,-W0T_ act of God 天灾
AQBx
k[ acting partner 执事合伙人
TQxc?o active market 买卖活跃的市场;交投畅旺的市场;旺市
/\Y%DpG$ active partner 积极参与的合伙人
~ @"Qm;}
" active trading 交投活跃
gCBZA;/ actual circulation 实际流通
Uc%`? +Q actual cost 实际成本
}?ac<> u& actual expenditure 实际开支;实际支出
=*)O80oaW actual income 实际入息;实际收入;实际收益
/-<m(72wF actual market 现货市场
n*8RYm)? actual price 现货价;实际价格
Dm`U|<o actual profit 实际利润
%w|3: actual quotation 实盘;实际价位;实际报价
HuLm!tCu actual year basis 按实际年度计算
9QM"JEu@ actuals 实货
0R!}}*Ee>q actuarial investigation 精算调查
gu%'M:Xe actuarial principle 精算原则
AZ Lt'9UD actuarial report 精算师报告
V/[,1W[B Actuarial Society of Hong Kong 香港精算学会
B[m{2XzGH actuarial valuation 精算师估值
)^'B:ic actuary 精算师
,9j:h)ks? ad referendum agreement 暂定协议;有待覆核的协定
=rtA{g$)+ ad valorem duty 从价税;按值征税
a*wJcJTpV" ad valorem duty system 从价税制
x jUH<LFxy ad valorem fee 从价费
k~EPVJh" ad valorem tariff 从价关税
M&\ ?)yG additional allowance 额外免税额
8J(zWV7 r additional amount for unexpired risk 未过期风险的额外款额
#d i_V" additional assessable profit 补加应评税利润
?~y(--.t;T additional assessment 补加评税
Cot\i\]jv additional commitment 额外承担
g1!L.
On additional commitment vote 额外承担拨款
9p'J(` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ny?m&;^r: additional dependent parent allowance 供养父母额外免税额
(9q {J(44 additional provision 额外拨款
N %/DN additional stamp duty 附加印花税
V$F.`O!hfi additional tax 补加税罚款;补加税款
*gpD4c7A\ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
,ce^"yG adjudged bankrupt 被裁定破产
'!L1z45 adjudicated bankrupt 裁定破产人
ob5nk^y adjudication fee 裁定费;评定印花税额手续费;评估契据费
0*M}QXt adjudication of bankruptcy 裁定破产;宣告破产
Y,Zv0-" adjudication of insolvency 裁定无力偿还债务
:H8L (BsI adjusted actual 经调整的实数;调整后的实数
g[+Q~/yq adjusted current assets 经调整的流动资产;调整后的流动资产
ZJ}LnPr adjusted figure 经调整的数字;调整后的数额
.Qw@H#dtW adjusted liabilities 经调整的负债;调整后的负债
-$|X\#R adjusted loss 经调整的亏损;调整后的亏损
R3!vS+5rR 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
X|B;>q adjusted profit 经调整的利润;调整后的利润
< 3+&DV-<N adjusted surplus 经调整的盈余额;调整后的盈余额
h}<ZZ adjusted value 经调整的价值;调整后的价值
5Cyjq0+ adjustment 调整;修订;理算〔保险〕
t4c#' y adjustment centre 调剂中心
imq(3? adjustment lag 调整过程的时间差距;调整时差
=]mx"0i[ adjustment mechanism 调整机制
=sVt8FWGY adjustment of loss 亏损调整
Ck a]F2, adjustment process 调整过程;调整程序
YqCK#zT/ adjustment range 调整幅度
*xVAm7_v administered exchange rate 受管制汇率
|(ju!& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"LaX_0t) administration expenses 行政费用
H 1X]tw. administration fee 手续费;行政费
54DR .>O administration in bankruptcy 破产管理
X',0MBQ0 administration order 遗产管理令
q _|5,_a administrator 管理人;遗产管理人
2/q=l? administrator of the estate 遗产管理人
]<z(Rmn`Q admission of debt 债项承认书
ffd3QQ admission of proof 接纳债权证明
]c=1-Rl advance 放贷款项;垫付款项;预支款项;预付款项
0BD((oNg advance account 暂支帐目;预付款帐户
(SVr>|Db advance compensation 预付补偿金
&+iW: advance from shareholder 股东垫款
D)Rf advance pending reimbursement 预支以待日后付还
0lh6b3tdP advanced economy 先进经济体系
yC*B OJS advancement 预付;预付财产
1)r _h( advances warrant 垫款令
^TuEp$Z= advancing 贷出
]+7c1MB(5 adverse balance 逆差
0\^2HjsJ adverse exchange 逆汇
]Wm ?<7H advertisement addressed to shareholders 在报章刊登的致股东通告
&nw~gSe advice for collection 托收通知书
Ou,_l advice of drawing 提款通知书;汇票通知书
ZTC1t_ advice of payment 付款通知
z6r/
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,PxQ[CGg 谘询委员会〔证券及期货事务监察委员会〕
w o9f99 Advisory Committee on Diversification 经济多元化谘询委员会
[mvHa;-w affidavit 誓章;遗产申报誓章
3+uoK f[ affidavit of no receipt 述明无收款的誓章
XB 7^Ka affiliate 联号;联营公司;附属公司
uL AXN affiliated company 附属公司;联号;联营公司
"
CoR?[,x affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jn Y3G affordability 负担能力
]}y'3aW African Development Bank [AfDB] 非洲开发银行
nQ3goVRFP after-acquired property 事后取得的财产
WN1-J(x6 after-hours dealing 市后交易
VjMuU"++@ after-tax profit 税后盈利;税后利润;税后溢利
4ux5G`oL agency agreement 代理协议
<t@*[Aw agency expenses 代理机构的开支
ID+k`nP agency fee 代理费
Mwk_SCy Agency Law 《代理法》
+Z]%@"S? agent 代理人;承销人
DQnWLC"u agent of company 公司代理人
a/#,Y<kJ agent's fee 代理人费;经纪费
UH|.@7w aggregate 总计;总数;总体数字
BQg]$Tr? aggregate amount 总款额;总额
gP%! aggregate assets and liabilities 总体资产与负债
@!O{>` aggregate at constant price 按固定价格计算的总体数字
Z"T(8>c;g aggregate demand 总需求
.LHe*J C aggregate gross position 总持仓量
T
bWZw aggregate limit 总限额
>vy+U aggregate of salaries tax 合计薪俸税
1e} 3L2rC aggregate performance 总体表现;总体业绩
dq(L1y870 aggregate supply 总体供应
e1Hx"7ew_ aggregate surplus 总盈余
K a|\gl;V aggregate total 整体总额
3vD,hL`& aggregate value 总值;合计价值
W RaO.3Q@. aggregated basis 合计基准
!2I wuru aggregated net chargeable income 合计应课税入息实额
?\r3
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}`FPe aggregation of incomes of husband and wife 夫妇入息合并计算
7?] p\` aggregation of property 财产的总和
ob
#XKL agio 差价;贴水
FR"^?z?}p 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》
Xy}S}9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$c47cJO)W 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Or>[_3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zxdO3I 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Jl ?Q}SB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KL`>mJo$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v}D! agreement for a settlement 授产协议
*?&O8SSBH agreement for assignment 转让协议
iK:]Q8b agreement for sale 售卖协议;买卖协议
0yNlf-O agreement for sale and purchase 买卖协议
0n=E.qZ9c agreement for the payment of interest 支付利息协议
Gzt5efygKt agreement for the repayment of money 还款协议
oFp&j@`k8j agreement of reinsurance 再保险协议
sAlgp2- Agricultural Bank of China 中国农业银行
ztpb/9J9 air passenger departure tax 飞机乘客离境税
k]g\`
gc Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{jG`l$$ airport tax 机场税
i[#Tn52D alcohol duty 酒精税
UkV] F] alienation 让与;让渡;转让
`<d>C}9 alimony 生活费;赡养费
w[-Bsf
All Ordinaries Index [AOI] 所有普通股指数
;Vt
u8f all risks 全险;综合险
D IN
PAyY All Sales Record for Stock Market 《股票市场成交报告》
)`-]nMc Allied Capital Resources Limited 新联财务有限公司
$)V4Eu; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-2_$zk*n allocation letter 拨款信件
zPYa@0I
allocation of fund 分配款项;预留款项
&@-glF5 allocation of profit 利润分配;溢利分配
K e8cfd~c allocation warrant 拨款令
bP@_4Dy allotment 分配;配股
bHnQLJ allotment notice 股份配售通知;配股通知
1 Y&d%AA allotment of shares 股份分配
R&0l4g-4> allowable 可获宽免;免税的
Y~xZ{am allowable business loss 可扣除的营业亏损
YSif`W! allowable expenses 可扣税的支出
Qrh9JFqdG6 allowance 免税额;津贴;备抵;准备金
|?kH]Trr allowance for debts 债项的免税额
,YTIYG]( allowance for depreciation by wear and tear 耗损折旧免税额
p2K9R4 allowance for funeral expenses 殡殓费的免税额
3>6o=7/PU allowance for inflation 为通货膨胀而预留的款项;通胀准备金
'CX
KphlWs allowance for repairs and outgoings 修葺及支出方面的免税额
ewg WzB9c allowance to debtor 给债务人的津贴
6wgOmyJx alteration of capital 资本更改
Y)`+u#`
R alternate trustee 候补受托人
,}0pK\Y>$ amalgamation 合并
.bGeZwvf:G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
L')zuI ambit of charges 征税范围;收费范围
<9~qAq7^ amended valuation 经修订的估值
aJ5R0Y, American Commodities Exchange 美国商品交易所
S)%x22sqf American Express Bank Limited 美国运通银行
t/g}cR^Q American Stock Exchange 美国证券交易所
s-B\8&^C amortization 摊销
X'm2uOEj amount due from banks 存放银行同业的款项
8h97~$7) amount due from banks abroad 存放海外银行同业的款项
Jk*MxlA.b amount due from holding companies 控股公司欠款
9':$!Eoq amount due from local banks 存放本港银行同业的款项
U9w*x/Swb amount due to banks 银行同业的存款
Cn<