A:
N!c FUZ5] A share A股;甲类股份
@%fTdneH abatement of tax 减税;减扣免税额
,K[e?(RP ABN AMRO Bank N.V. 荷兰银行
s! 2[zJ19p above-the-line expenditure 线上项目支出;经常预算支出
)!v"(i.5Xo above-the-line receipt 线上项目收入;经常预算收入
|!]
"y< ABSA Asia Limited 南非联合亚洲有限公司
_yg;5#3 absolute change 绝对数值变更
|K_%]1*riC absolute expenditure 实际开支
Btxtu"]nJo absolute guideline figure 绝对准则数字
Q>D//_TF absolute interest 绝对权益
Ho&:Zs absolute order of discharge 绝对破产解除令
Zb2pZhkW absolute profit margin 绝对利润幅度
oi|N8a2R absolute value 实值;绝对值
$M)SsD~ absolutely vested interest 绝对既得权益
A:ts_* absorbed cost 已吸收成本;已分摊成本
]7}!3 m absorption 吸收;分摊;合并
EF!J#N2 absorption rate 吸收率;摊配率;分摊率
1N(#4mE= ACB Finance Limited 亚洲商业财务有限公司
zHA::6OgPN acceptable form of reciprocity 合理的互惠条件
`bBkPH}M acceptable rate 适当利率;适当汇率
_%R^8FjH* acceptance agreement 承兑协议
+z nlf- acceptance for honour 参加承兑
"LlQl3"= acceptor 承兑人;接受人;受票人
-XXsob}/8 acceptor for honour 参加承兑人
Pw<' rN8'' accident insurance 意外保险
1iY4|j;ahV Accident Insurance Association of Hong Kong 香港意外保险公会
xI{fd1 accident insurance scheme 意外保险计划
rwJU;wy accident year basis 意外年度基准
3v\P6 accommodation 通融;贷款
O6NH accommodation bill 通融票据;空头票据
K-:y accommodation party 汇票代发人
8<"g&+T account balance 帐户余额;帐户结余
["f6Ern account book 帐簿
#M|lBYdW} account collected in advance 预收款项
@Pk<3.S0 account current book 往来帐簿
we[+6Z6J account of after-acquired property 事后取得的财产报告
(
jU $ account of defaulter 拖欠帐目
H2%Qu<Kg2 account payable 应付帐款
:0:Tl/)) account payee only [A/C payee only] 只可转帐;存入收款人帐户
,93Uji[l account receivable 应收帐款
"x9yb0 account receivable report 应收帐款报表
;+XrCy!.)L account statement 结单;帐单;会计财务报表
h_?`ESI~ account title 帐户名称;会计科目
~D3S01ecM accountant's report 会计师报告
0zNbux_ Accountant's Report Rules 会计师报告规则
&*>.u8:r accounting and auditing procedure 会计与审计程序;会计与核数程序
4*qBu}( Accounting Arrangements 《会计安排》
<~5O-.G] accounting basis 会计基础
chL1r9V)v accounting by Official Receiver 破产管理署署长呈交的帐目
g8uqW1E^ Accounting Circular 《会计通告》
>fWGiFmlk accounting class 会计类别
KxK,en4)+ accounting date 记帐日期;会计结算日期
Op-z"inw accounting for money 款项核算
<z\SKR[ Accounting Officer 会计主任
6}-No accounting period 会计报告期;会计期
y/\b0& accounting policy 会计政策;会计方针
j5/pVXO accounting practice 会计惯例
Q~nVbj?c2v accounting principle 会计准则
I`{*QU accounting record 会计记录
'Wnh1|z accounting report 会计报告
3h:~NL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L0"|4= Accounting Society of China 中国会计学会
@$r[$D
v accounting statement 会计报表
F}So=Jz9h accounting system 会计制度;会计系统
I}bu accounting transaction 会计事项;帐务交易
+"-l~`+<es accounting treatment 会计处理
5(ZOm|3ix accounting year 会计年度
Axsezr/ accretion 增值;添加
=!q]0# accrual 应计项目;应累算数目
`z'8"s accrual basis 应计制;权责发生制
A#cFO)" accrual basis accounting 应计制会计;权责发生制会计
L"
ejA accrue 应累算;应计
R 9`[C accrued benefit 应累算利益
B{&W|z{$ accrued charges 应计费用
S'34](9n6 accrued cumulative preference share dividend 应累算的累积优先股股息
n#x_da-m] accrued expenses 应累算费用
B1_9l3RM accrued interest payable 应付利息;应计未付利息
(.P}>$M9 accrued interest receivable 应收利息;应计未收利息
g)czJ=T2 accrued right 累算权益
#ae?#?/" accruing profit 应累算的利润
>hNSEWMY` accumulated fiscal reserve 累积财政储备
AVQcD`V3B accumulated profit 累积利润;滚存溢利
tcj"rV{G accumulated reserve 累积储备
[T r7SU#x accumulation of surplus income 累积收益盈余
LRHod1}mS acquired assets 既得资产
Y^Buz<OiG acquisition 收购;购置;取得
DQY1oM)D! acquisition cost 购置成本
]7_>l> acquisition expenses 购置费用
^$P_B-C N acquisition of 100% interest 收购全部股权
@`KbzN_h/ acquisition of control 取得控制权
o4p5`jOG@ acquisition of fixed assets 购置固定资产
W,[ RB acquisition of shell “买壳”
8(4!x$,Z5 acquisition price 收购价
5V/&4$.U! act of God 天灾
J.XkdGQ acting partner 执事合伙人
t RU/[?! active market 买卖活跃的市场;交投畅旺的市场;旺市
e=VSO!(rY active partner 积极参与的合伙人
U>*@VOgB active trading 交投活跃
WDghlC6g!l actual circulation 实际流通
vxPE=!| actual cost 实际成本
]~]TZb actual expenditure 实际开支;实际支出
y/S3ZJY actual income 实际入息;实际收入;实际收益
Se!w(Y& actual market 现货市场
Fxa{
9'99 actual price 现货价;实际价格
X[?fU& actual profit 实际利润
,M`1 k actual quotation 实盘;实际价位;实际报价
`/T.u&QF actual year basis 按实际年度计算
Ag0
6M U actuals 实货
<7`k[~)VB actuarial investigation 精算调查
/95z1e actuarial principle 精算原则
Rp2h[_> actuarial report 精算师报告
!:\0}w$- Actuarial Society of Hong Kong 香港精算学会
GCYXDovh actuarial valuation 精算师估值
} OIe! actuary 精算师
t"Du ad referendum agreement 暂定协议;有待覆核的协定
[O\)R[J ad valorem duty 从价税;按值征税
tb?TPd-OY ad valorem duty system 从价税制
Me z&@{ ad valorem fee 从价费
xT&/xZLT ad valorem tariff 从价关税
W[I[Xg& additional allowance 额外免税额
VTL_I^p additional amount for unexpired risk 未过期风险的额外款额
O\Y*s additional assessable profit 补加应评税利润
-l}"DP
_ additional assessment 补加评税
fPTLPcPP additional commitment 额外承担
nL^7t7mp additional commitment vote 额外承担拨款
92Gfxld\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x$jLB&+ICz additional dependent parent allowance 供养父母额外免税额
g
\S6>LG! additional provision 额外拨款
L %ac sb} additional stamp duty 附加印花税
S^~"# additional tax 补加税罚款;补加税款
el$@^Wy&$ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
RU/WI<O adjudged bankrupt 被裁定破产
KJ/Gv#Kj adjudicated bankrupt 裁定破产人
}#.OJub adjudication fee 裁定费;评定印花税额手续费;评估契据费
l@w\
Vxr adjudication of bankruptcy 裁定破产;宣告破产
sE]z.Po= adjudication of insolvency 裁定无力偿还债务
wG:RvgX} adjusted actual 经调整的实数;调整后的实数
zytW3sTZA adjusted current assets 经调整的流动资产;调整后的流动资产
Z/ml,4e adjusted figure 经调整的数字;调整后的数额
'S}3lsIE adjusted liabilities 经调整的负债;调整后的负债
_t]Q*i0p adjusted loss 经调整的亏损;调整后的亏损
_)pOkS 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
,]JIp~=nsh adjusted profit 经调整的利润;调整后的利润
]Rf$&7`g{ adjusted surplus 经调整的盈余额;调整后的盈余额
LsGO~EiJ adjusted value 经调整的价值;调整后的价值
"MzBy)4Q adjustment 调整;修订;理算〔保险〕
eCJtNPd adjustment centre 调剂中心
KRm)|bgE adjustment lag 调整过程的时间差距;调整时差
B:i$ adjustment mechanism 调整机制
g@O?0,+1 adjustment of loss 亏损调整
g}6M+QNj adjustment process 调整过程;调整程序
9:%')M&Q adjustment range 调整幅度
(JOR:
1aT administered exchange rate 受管制汇率
"<egm^Yq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PU\xF t administration expenses 行政费用
!+Cc^{ administration fee 手续费;行政费
DI-&P3iGx administration in bankruptcy 破产管理
/w6'tut administration order 遗产管理令
V?T&>s administrator 管理人;遗产管理人
GRj [2I7: administrator of the estate 遗产管理人
@QpL*F admission of debt 债项承认书
m/g[9Y admission of proof 接纳债权证明
l9%ckC*q advance 放贷款项;垫付款项;预支款项;预付款项
rx#GrV*y advance account 暂支帐目;预付款帐户
NP\/9
8|1 advance compensation 预付补偿金
$WW7, advance from shareholder 股东垫款
H2g#'SK@ advance pending reimbursement 预支以待日后付还
'g<FL`iP advanced economy 先进经济体系
tG"EbWi advancement 预付;预付财产
c.-dwz advances warrant 垫款令
lUnC+w#[ advancing 贷出
W`#E[g?] adverse balance 逆差
xOxyz6B\ adverse exchange 逆汇
Lrt~Q:z2u advertisement addressed to shareholders 在报章刊登的致股东通告
_!Z}HCk advice for collection 托收通知书
w2!5TKZ` advice of drawing 提款通知书;汇票通知书
/sB,)>X
advice of payment 付款通知
N#Nc{WU'B Advisory Committee [Securities and Futures Commission]
PM:u~D$Jd 谘询委员会〔证券及期货事务监察委员会〕
p)Ht =~ Advisory Committee on Diversification 经济多元化谘询委员会
S[/D._5QD% affidavit 誓章;遗产申报誓章
SrWmV@"y affidavit of no receipt 述明无收款的誓章
}vF=XA affiliate 联号;联营公司;附属公司
?ZKIs9E[m affiliated company 附属公司;联号;联营公司
ZQ\O|
n8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*$t =Lh affordability 负担能力
J
rYL8 1 African Development Bank [AfDB] 非洲开发银行
^!(tc=sr after-acquired property 事后取得的财产
i#U_g:~wC after-hours dealing 市后交易
cR6#$-a after-tax profit 税后盈利;税后利润;税后溢利
(H|^Ow5 agency agreement 代理协议
gHvkr?Cg agency expenses 代理机构的开支
`LTD|0; agency fee 代理费
Hg(nC*#/Q Agency Law 《代理法》
kkT=g^D9j agent 代理人;承销人
6se[>'5 agent of company 公司代理人
7c'OIY]., agent's fee 代理人费;经纪费
>hotkMX `3 aggregate 总计;总数;总体数字
OBM&N aggregate amount 总款额;总额
%SMP)4Y/R aggregate assets and liabilities 总体资产与负债
0)|;uW aggregate at constant price 按固定价格计算的总体数字
}Mc&yjhMrg aggregate demand 总需求
h4>q~&Pd aggregate gross position 总持仓量
a/q8v P aggregate limit 总限额
a&n}pnEn) aggregate of salaries tax 合计薪俸税
VsRdZ4 aggregate performance 总体表现;总体业绩
"SwM%j aggregate supply 总体供应
d+7Dy3i|g= aggregate surplus 总盈余
N!af1zj aggregate total 整体总额
_7-P8"m aggregate value 总值;合计价值
G:PcV_ihx aggregated basis 合计基准
yuZhak aggregated net chargeable income 合计应课税入息实额
G9c2kX.Bf aggregation 合并计算;合计;总和
S\118TpD aggregation of incomes of husband and wife 夫妇入息合并计算
-~=:tn)0 aggregation of property 财产的总和
3%V VG~[ agio 差价;贴水
lHoV>k 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》
G c:oSvm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R%%h=] 《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》
9Or Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
HNL;s5gq 《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》
6[C>"s}Ol Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a)M#O\i` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X$$b :q agreement for a settlement 授产协议
CEb al\R agreement for assignment 转让协议
q+Qrc]>-f agreement for sale 售卖协议;买卖协议
pS<j>y agreement for sale and purchase 买卖协议
~]lVixr9 agreement for the payment of interest 支付利息协议
R`emI7| agreement for the repayment of money 还款协议
F5EsaF'e4 agreement of reinsurance 再保险协议
!PY.FnZ Agricultural Bank of China 中国农业银行
Z<Ke/Xi air passenger departure tax 飞机乘客离境税
tv7A&Z)Rh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]bb`6 \h airport tax 机场税
VZ$FTM^b8 alcohol duty 酒精税
`Ot;KDz alienation 让与;让渡;转让
#Q_
d alimony 生活费;赡养费
E6y ?DXWH All Ordinaries Index [AOI] 所有普通股指数
D|R,$v: all risks 全险;综合险
o;Ma)/P All Sales Record for Stock Market 《股票市场成交报告》
hiA%Tq? Allied Capital Resources Limited 新联财务有限公司
+zLh<q 0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
h"+|)'*n allocation letter 拨款信件
$X:r&7t+Q[ allocation of fund 分配款项;预留款项
hA_Y@&=W allocation of profit 利润分配;溢利分配
4{oS(Vl! allocation warrant 拨款令
|LNAd:0 allotment 分配;配股
Yhkn(k2 allotment notice 股份配售通知;配股通知
L[FNr& allotment of shares 股份分配
C 9:5c@G allowable 可获宽免;免税的
VY=c_Gl allowable business loss 可扣除的营业亏损
ROB/#Td allowable expenses 可扣税的支出
Ohmi(s
allowance 免税额;津贴;备抵;准备金
(qM(~4|` allowance for debts 债项的免税额
OCVF+D : allowance for depreciation by wear and tear 耗损折旧免税额
zf>r@>S!L allowance for funeral expenses 殡殓费的免税额
$5)ZaYx< allowance for inflation 为通货膨胀而预留的款项;通胀准备金
0au\X$)Q allowance for repairs and outgoings 修葺及支出方面的免税额
s&7,gWy}BE allowance to debtor 给债务人的津贴
")87GQ( R alteration of capital 资本更改
Q]}aZ4L alternate trustee 候补受托人
7 Ed6o amalgamation 合并
-K K)}I` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Tv{X$`% ambit of charges 征税范围;收费范围
]M;aVw<! amended valuation 经修订的估值
szy^kj^2 American Commodities Exchange 美国商品交易所
;w_f ^R # American Express Bank Limited 美国运通银行
elBmF#,j7 American Stock Exchange 美国证券交易所
,mE*k79L6 amortization 摊销
bQ"w%! amount due from banks 存放银行同业的款项
s2-p-n amount due from banks abroad 存放海外银行同业的款项
8[|RsM amount due from holding companies 控股公司欠款
/J"U`/
{4 amount due from local banks 存放本港银行同业的款项
aQK>q. t amount due to banks 银行同业的存款
]`2=<n;= amount due to banks abroad 海外银行同业的存款
{u}Lhv amount due to holding companies 控股公司存款
k-b0Eogp] amount due to local banks 本港银行同业的存款
<d\Lvo[ amount due to outport banks 外埠银行同业的存款
Gn*vVZ@`x amount for note issue 发行纸币的款额
|\OG9{q amount of bond 担保契据的款额
kR0d]"dr amount of consideration 代价款额
9(>l trA amount of contribution 供款数额
'o#ve72z1 amount of indebtedness 负债款额
#*[G,s#t^ amount of principal of the loan 贷款本金额
#UcqKq amount of rates chargeable 应征差饷数额
dX0"h5v1 amount of share capital 股本额
VHJ-v! amount of sums assured 承保款额
/OpVr15 amount of variation 变动幅度
2<*DL6 amount of vote 拨款数额
B!=JRfT amount payable 应付款额
Q_bF^4gt amount receivable 应收款额
TqM(I[J7\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
YJlpP0;++ analysis 分析
lkWID ancillary risk 附属风险
j#TtY|Po annual account 周年帐目;周年帐目报表;年度决算;年结
c8cV{}7Kb annual accounting date 年结日期
S?bG U8R5 annual allowance 每年免税额;年积金;年度津贴;年津
D|u! KH annual balance 年度余额
6[<*C? annual disposable income 每年可动用收入
d85\GEF9i annual estimates 周年预算
9}{i8
<