A:
b)(?qfXWP A share A股;甲类股份
*HEuorl abatement of tax 减税;减扣免税额
{pM?5"MMJ ABN AMRO Bank N.V. 荷兰银行
hW!)w above-the-line expenditure 线上项目支出;经常预算支出
q[`j`8YY!R above-the-line receipt 线上项目收入;经常预算收入
b&1`NO ABSA Asia Limited 南非联合亚洲有限公司
y6]vl=^L absolute change 绝对数值变更
z~`b\A,$ absolute expenditure 实际开支
b#7{{@H absolute guideline figure 绝对准则数字
jck}" N absolute interest 绝对权益
ys 5&PZg* absolute order of discharge 绝对破产解除令
Vz6Qxd{m3 absolute profit margin 绝对利润幅度
a5a($D absolute value 实值;绝对值
Reatdh absolutely vested interest 绝对既得权益
S[WG$ absorbed cost 已吸收成本;已分摊成本
&gzCteS absorption 吸收;分摊;合并
e[hcJz!D absorption rate 吸收率;摊配率;分摊率
`{qG1 ACB Finance Limited 亚洲商业财务有限公司
C z\Pp q acceptable form of reciprocity 合理的互惠条件
t%F0:SH acceptable rate 适当利率;适当汇率
)iFJz/n> acceptance agreement 承兑协议
sc,Xw:YO acceptance for honour 参加承兑
o=0]el^A acceptor 承兑人;接受人;受票人
=s<( P1|" acceptor for honour 参加承兑人
HRB<Y
mP@ accident insurance 意外保险
"
Hd|7F'u= Accident Insurance Association of Hong Kong 香港意外保险公会
s%<eD accident insurance scheme 意外保险计划
[l,Ei? accident year basis 意外年度基准
3}e%[AKh accommodation 通融;贷款
^o7;c [E` accommodation bill 通融票据;空头票据
M)SEn/T- accommodation party 汇票代发人
w^t/9Nasi account balance 帐户余额;帐户结余
:9k Ty: account book 帐簿
fW?o@vlO account collected in advance 预收款项
LD!Q8" account current book 往来帐簿
GvBHd%Ot account of after-acquired property 事后取得的财产报告
6?w0 account of defaulter 拖欠帐目
;Iq/l%vX account payable 应付帐款
l+V>]?j account payee only [A/C payee only] 只可转帐;存入收款人帐户
~6p[El#tS account receivable 应收帐款
5LOo8xN account receivable report 应收帐款报表
o}ZdTf= account statement 结单;帐单;会计财务报表
|P%Jw,}]9 account title 帐户名称;会计科目
H)n9O/u accountant's report 会计师报告
(DI>5.x" Accountant's Report Rules 会计师报告规则
2k=#om19 accounting and auditing procedure 会计与审计程序;会计与核数程序
RsYU59_Y Accounting Arrangements 《会计安排》
t<#h$}=:Vt accounting basis 会计基础
b9!FC$^J accounting by Official Receiver 破产管理署署长呈交的帐目
6Oy$gW) Accounting Circular 《会计通告》
)rC6*eR accounting class 会计类别
r(P(Rj2~ accounting date 记帐日期;会计结算日期
0=?<y'= accounting for money 款项核算
@Z12CrJ Accounting Officer 会计主任
P
Y accounting period 会计报告期;会计期
#"B\UN accounting policy 会计政策;会计方针
^jx7@LgS= accounting practice 会计惯例
P?k0zwOlBl accounting principle 会计准则
O&Y*pOg accounting record 会计记录
pej|!oX accounting report 会计报告
4T ~} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4qk9NK2 U Accounting Society of China 中国会计学会
9gmW&{6q accounting statement 会计报表
!_Wi!Vr_ accounting system 会计制度;会计系统
a24"yT accounting transaction 会计事项;帐务交易
o7$'cn accounting treatment 会计处理
\ZkA>oO". accounting year 会计年度
I"ok&^t^} accretion 增值;添加
f.9SB
accrual 应计项目;应累算数目
p9x(D/YP0 accrual basis 应计制;权责发生制
5rU[Tir accrual basis accounting 应计制会计;权责发生制会计
OOo3G~2r accrue 应累算;应计
lz?$f4TzA accrued benefit 应累算利益
\RG8{G, accrued charges 应计费用
=o$sxb
E( accrued cumulative preference share dividend 应累算的累积优先股股息
+8Rg F accrued expenses 应累算费用
p"KFJ accrued interest payable 应付利息;应计未付利息
T:=lz:}I accrued interest receivable 应收利息;应计未收利息
>7QvK3S4% accrued right 累算权益
=Lf,?"S accruing profit 应累算的利润
XzEc2)0'v accumulated fiscal reserve 累积财政储备
eLfk\kk]Pc accumulated profit 累积利润;滚存溢利
XMxSQ B1 accumulated reserve 累积储备
ci?qT,& accumulation of surplus income 累积收益盈余
0|{u{w@!` acquired assets 既得资产
@fl-3q acquisition 收购;购置;取得
]d!
UJ&<? acquisition cost 购置成本
qm"rY\: acquisition expenses 购置费用
Q|#W#LV,K acquisition of 100% interest 收购全部股权
q!|*oUW acquisition of control 取得控制权
$}!p+$ acquisition of fixed assets 购置固定资产
?j"KV_ acquisition of shell “买壳”
?B2] -+Y acquisition price 收购价
Gz,i~XX act of God 天灾
!1$])VQWI acting partner 执事合伙人
4b98KsYg active market 买卖活跃的市场;交投畅旺的市场;旺市
$\X[@E S0 active partner 积极参与的合伙人
~?K ~L~f5 active trading 交投活跃
0.8 2kl actual circulation 实际流通
}&wUr>= actual cost 实际成本
&E.^jR~* actual expenditure 实际开支;实际支出
ewctkI$,5 actual income 实际入息;实际收入;实际收益
+JjW_Rl?=V actual market 现货市场
n[lJLm^(_C actual price 现货价;实际价格
x-^`~p actual profit 实际利润
z=q3Zo actual quotation 实盘;实际价位;实际报价
iO|se:LY< actual year basis 按实际年度计算
hoK>~:; actuals 实货
.y!<t} actuarial investigation 精算调查
9_Be0xgJ3^ actuarial principle 精算原则
2AT5 actuarial report 精算师报告
e4?>- Actuarial Society of Hong Kong 香港精算学会
RBs-_o+ % actuarial valuation 精算师估值
Vf]
"L.G actuary 精算师
A#EDkU,
ad referendum agreement 暂定协议;有待覆核的协定
1H6<[iHW ad valorem duty 从价税;按值征税
"@iK'
c^ ad valorem duty system 从价税制
:bwjJ}F ad valorem fee 从价费
pKpUXfQu ad valorem tariff 从价关税
X-K=!pET additional allowance 额外免税额
{zQ8)$CQ additional amount for unexpired risk 未过期风险的额外款额
ChGYTn`X additional assessable profit 补加应评税利润
au:
fw additional assessment 补加评税
/_I]H additional commitment 额外承担
-?V-*jI additional commitment vote 额外承担拨款
5Co additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F8jd'OR additional dependent parent allowance 供养父母额外免税额
-p]1=@A<} additional provision 额外拨款
I|gB@|_~ additional stamp duty 附加印花税
&$`P,i 1) additional tax 补加税罚款;补加税款
F \KjEl0 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
bDL,S?@ adjudged bankrupt 被裁定破产
aX)I3^ar adjudicated bankrupt 裁定破产人
,JAx
?Xb adjudication fee 裁定费;评定印花税额手续费;评估契据费
6-$jkto adjudication of bankruptcy 裁定破产;宣告破产
_>(^tCo adjudication of insolvency 裁定无力偿还债务
=;Rtdy/Yn% adjusted actual 经调整的实数;调整后的实数
QbkLdM,S* adjusted current assets 经调整的流动资产;调整后的流动资产
-GhP9; d adjusted figure 经调整的数字;调整后的数额
[q?<Qe adjusted liabilities 经调整的负债;调整后的负债
,|y:" s adjusted loss 经调整的亏损;调整后的亏损
;z}i-cNae adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
B+\3-q adjusted profit 经调整的利润;调整后的利润
D~S<U adjusted surplus 经调整的盈余额;调整后的盈余额
^o3"#r{:+ adjusted value 经调整的价值;调整后的价值
YIoQL}pX adjustment 调整;修订;理算〔保险〕
GpY"fc% adjustment centre 调剂中心
w$zu~/qV2 adjustment lag 调整过程的时间差距;调整时差
,(d)Qg adjustment mechanism 调整机制
Wbr|_W adjustment of loss 亏损调整
!t$'AoVBq adjustment process 调整过程;调整程序
r`W)0oxD adjustment range 调整幅度
]zE;Tw.S administered exchange rate 受管制汇率
>,gg5<F-E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*W,]>v0%T administration expenses 行政费用
$PTP/^ administration fee 手续费;行政费
]O+Ma}dxz: administration in bankruptcy 破产管理
{o_X`rgrL administration order 遗产管理令
_=_Px@<Q administrator 管理人;遗产管理人
,k )w6) administrator of the estate 遗产管理人
U}yW<#$+ admission of debt 债项承认书
I`-8Air5f admission of proof 接纳债权证明
*H"B _3<n advance 放贷款项;垫付款项;预支款项;预付款项
-]/I73!b advance account 暂支帐目;预付款帐户
>`Y.+4mE advance compensation 预付补偿金
^Cu\VV advance from shareholder 股东垫款
IUE~_7 advance pending reimbursement 预支以待日后付还
j9eTCJqB advanced economy 先进经济体系
*"?l ]d advancement 预付;预付财产
K28+]qy[ advances warrant 垫款令
ALrw\qV advancing 贷出
qLn/2 adverse balance 逆差
+T|JK7 adverse exchange 逆汇
[ey:e6,T9 advertisement addressed to shareholders 在报章刊登的致股东通告
|'P]GK advice for collection 托收通知书
`Nz/Oh7 advice of drawing 提款通知书;汇票通知书
4r>6G/b8* advice of payment 付款通知
8ja$g, Advisory Committee [Securities and Futures Commission]
7X0Lq}G@ 谘询委员会〔证券及期货事务监察委员会〕
k;K)xb[w | Advisory Committee on Diversification 经济多元化谘询委员会
U
9_9l7&r affidavit 誓章;遗产申报誓章
"+kL)] affidavit of no receipt 述明无收款的誓章
fkuLj%R affiliate 联号;联营公司;附属公司
ii[F]sR\ affiliated company 附属公司;联号;联营公司
3h;{!|-3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Y2a5bc P affordability 负担能力
zKw`Md African Development Bank [AfDB] 非洲开发银行
.aO,8M after-acquired property 事后取得的财产
&+Z,hs9% after-hours dealing 市后交易
!\zWF after-tax profit 税后盈利;税后利润;税后溢利
jN{Xfjmfv agency agreement 代理协议
sD{Wxv agency expenses 代理机构的开支
V=R 3)GC agency fee 代理费
P\yDa*m Agency Law 《代理法》
{P*pkc agent 代理人;承销人
ah+~y,Gl agent of company 公司代理人
C7rNV0.Fq agent's fee 代理人费;经纪费
JJP08oP aggregate 总计;总数;总体数字
S>h;K` aggregate amount 总款额;总额
]$ L| aggregate assets and liabilities 总体资产与负债
'n{Nvt.c aggregate at constant price 按固定价格计算的总体数字
7&t-pv92* aggregate demand 总需求
<'qeXgi aggregate gross position 总持仓量
!nqUBa aggregate limit 总限额
1C<uz29 aggregate of salaries tax 合计薪俸税
u[@l~gwL aggregate performance 总体表现;总体业绩
Eo{"9j\ aggregate supply 总体供应
g[1gF& aggregate surplus 总盈余
F~T]u2qt aggregate total 整体总额
$G8E 3|k aggregate value 总值;合计价值
S{]x aggregated basis 合计基准
SX<` {x&L aggregated net chargeable income 合计应课税入息实额
iP
=V8g?L aggregation 合并计算;合计;总和
+MR.>" aggregation of incomes of husband and wife 夫妇入息合并计算
8$")%_1] aggregation of property 财产的总和
9!6f-K agio 差价;贴水
]JCvyz
H
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》
zz+$=(T:M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
KC/=TSSXd. 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
-m)X]]~C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r[2ILe 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
}Ga\wV Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gRCdY8GH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
CnpV:>V= agreement for a settlement 授产协议
*!q1Kr6r agreement for assignment 转让协议
bSiYHRH.e agreement for sale 售卖协议;买卖协议
#r#1JtT agreement for sale and purchase 买卖协议
O{QA agreement for the payment of interest 支付利息协议
Id_2PkIN$~ agreement for the repayment of money 还款协议
1,6}_MA agreement of reinsurance 再保险协议
@Ws*Q TlV Agricultural Bank of China 中国农业银行
Lx\8Z= air passenger departure tax 飞机乘客离境税
i*|\KM?P Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J3e96t~u airport tax 机场税
N*"p|yhd] alcohol duty 酒精税
s%qF/70' alienation 让与;让渡;转让
j}%ja_9S alimony 生活费;赡养费
wb]%m1H`: All Ordinaries Index [AOI] 所有普通股指数
cv?06x{ all risks 全险;综合险
c9HrMgW All Sales Record for Stock Market 《股票市场成交报告》
n!NS(.o Allied Capital Resources Limited 新联财务有限公司
<oR a3Gi(% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k[bD\' allocation letter 拨款信件
@JtM5qB allocation of fund 分配款项;预留款项
J#w
J4! allocation of profit 利润分配;溢利分配
q)Lu_6 mg allocation warrant 拨款令
q"%_tS allotment 分配;配股
8cU}I4| allotment notice 股份配售通知;配股通知
k,85Y$`' allotment of shares 股份分配
GC?ON0g5s allowable 可获宽免;免税的
gnFr}L&j allowable business loss 可扣除的营业亏损
C9~52+S allowable expenses 可扣税的支出
",^Mxm{ allowance 免税额;津贴;备抵;准备金
419x+3>} allowance for debts 债项的免税额
ey2S#%DF] allowance for depreciation by wear and tear 耗损折旧免税额
@aAW*D~-J allowance for funeral expenses 殡殓费的免税额
|%J {RA allowance for inflation 为通货膨胀而预留的款项;通胀准备金
4[.oPK=i allowance for repairs and outgoings 修葺及支出方面的免税额
4[;X{ ! allowance to debtor 给债务人的津贴
F<L
EQ7T
alteration of capital 资本更改
:e_V7t)o alternate trustee 候补受托人
V,mw[Hw amalgamation 合并
}j^i}^Du, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IAw{P08+ ambit of charges 征税范围;收费范围
kddZZA3` amended valuation 经修订的估值
6eT5ktf American Commodities Exchange 美国商品交易所
]ro*G"-_1# American Express Bank Limited 美国运通银行
'_GrD>P)- American Stock Exchange 美国证券交易所
VRI0W` amortization 摊销
Jbjmv:db amount due from banks 存放银行同业的款项
[Grxw[(_: amount due from banks abroad 存放海外银行同业的款项
T+*%?2>q" amount due from holding companies 控股公司欠款
mp=z amount due from local banks 存放本港银行同业的款项
!D@ZYK; amount due to banks 银行同业的存款
i&5XF amount due to banks abroad 海外银行同业的存款
{ &"CH]r amount due to holding companies 控股公司存款
spdvZU=} amount due to local banks 本港银行同业的存款
U>cV| amount due to outport banks 外埠银行同业的存款
\!k1a^ZP amount for note issue 发行纸币的款额
d/ARm-D amount of bond 担保契据的款额
{>R:vH8 amount of consideration 代价款额
&X|#R1\ amount of contribution 供款数额
e7m*rh%5> amount of indebtedness 负债款额
- db_E# amount of principal of the loan 贷款本金额
P+s!|7' amount of rates chargeable 应征差饷数额
P*
w9, amount of share capital 股本额
}\%Fi/6Z{ amount of sums assured 承保款额
K%a%a6k` amount of variation 变动幅度
Km(n7Ah" amount of vote 拨款数额
$"FQj4%d amount payable 应付款额
jBgP$g amount receivable 应收款额
PK{acen Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jF0jkj1&/[ analysis 分析
{)BTR %t ancillary risk 附属风险
gu0j.XS^ annual account 周年帐目;周年帐目报表;年度决算;年结
\9cG36 annual accounting date 年结日期
eM$s v9? annual allowance 每年免税额;年积金;年度津贴;年津
[Jogt#Fj ] annual balance 年度余额
0vtt"f)Y[ annual disposable income 每年可动用收入
%/|9@e r annual estimates 周年预算
W+PJZn annual fee 年费
}
ud0&Oe{ annual general meeting 周年大会
kMb}1J0i" annual growth rate 年增率;每年增长率
h-G)o[MA annual long-term supplement 长期个案每年补助金
#
WAZ9,t annual pensionable emolument 可供计算退休金的年薪
YE|SKx@ annual report 年报
swK-/$# Annual Report on the Consumer Price Index 《消费物价指数年报》
F({HP)9b annual return 周年报表;周年申报表;每年报税表格
Fh`~`eog Annual Return Rules 《周年报表规则》
]^lw*724'> annual review of consumer prices 每年消费物价回顾
Kla'lCZ annual roll-forward basis 逐年延展方式
MCS8y+QK annual salary 年薪
;D:9+E<>a annual statement 年度报表;年度决算表
\HKxh:F' 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
YL]Z<%aKt annuitant 年金受益人
vR s,zL$W annuity 年金
j6Yy6X] annuity contract 年金合约
K
P Oa|$ annuity on human life 人寿年金
SZ,YS
4M antecedent debt 先前的债项
|y0(Q V ante-dated cheque 倒填日期支票
CDP
U\ZG anticipated expenditure 预期开支
d8[J@M53|T anticipated net profit 预期纯利
L1cI`9 anticipated revenue 预期收入
\P.I)n`8 y anti-inflation measure 反通货膨胀措施
X~lVVBO anti-inflationary stance 反通货膨胀立场
:-/M?,Q" apparent deficit 表面赤字
6LalW5I apparent financial solvency 表面偿债能力
BI3@|,._N apparent partner 表面合伙人
RloK,bg application for personal assessment 个人入息课税申请书
n?- }) application of fund 资金应用
{so`/EWa application to release as liquidator and to destruct the books of accounts and documents
&Xf^Iu 申请免除清盘人职务及毁灭帐簿与文件
3BtaH#ZY appointed actuary 委任精算师
bn!HUM, appointed auditor 委任核数师;委任审计师
/H8g( appointed trustee 委任的受托人
H."EUcE{ appointer 委任人
~:Ll&29i apportioned pro rata 按比例分摊
SKkUU^\#R` apportionment 分配;分摊
nEJY5Bz$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kQEy#JQmB apportionment formula 分摊方程式
tasUZ#\6 apportionment of estate duty 遗产税的分摊
BW 4%l appraisal 估价;评估
5]AC*2( appreciable growth 可观增长
Bj1?x appreciable impact 显着影响
H@%GSE appreciable increase 可观增长
?QFpv#4 appreciation 增值;升值
wVEm:/;z& appreciation against other currencies 相对其他货币升值
AaWs}M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m 8aITd8 appreciation tax 增值税
P} 0%-JC appropriation 拨款;拨用;拨付
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