A:
ne4j_!V{Mf A share A股;甲类股份
GS_'&Yj abatement of tax 减税;减扣免税额
&> tmzlww ABN AMRO Bank N.V. 荷兰银行
*.#d'~+ above-the-line expenditure 线上项目支出;经常预算支出
vn}:$|r$J above-the-line receipt 线上项目收入;经常预算收入
l`G .lM( ABSA Asia Limited 南非联合亚洲有限公司
7E*d>:5I absolute change 绝对数值变更
Sc_#BD. absolute expenditure 实际开支
O~N0JK_> absolute guideline figure 绝对准则数字
MKq:=^ w absolute interest 绝对权益
7dhip absolute order of discharge 绝对破产解除令
PJA%aRP,: absolute profit margin 绝对利润幅度
d#9
\]Ul& absolute value 实值;绝对值
|_@ '_ absolutely vested interest 绝对既得权益
5(R ./
absorbed cost 已吸收成本;已分摊成本
`?+lM absorption 吸收;分摊;合并
(%=[J/F/ absorption rate 吸收率;摊配率;分摊率
~:~-AXaMT ACB Finance Limited 亚洲商业财务有限公司
E96FwA5 acceptable form of reciprocity 合理的互惠条件
4loG$l+a1 acceptable rate 适当利率;适当汇率
8Ux3,X= acceptance agreement 承兑协议
_]E H~; acceptance for honour 参加承兑
H,bYzWsrPo acceptor 承兑人;接受人;受票人
Pb4%"9` acceptor for honour 参加承兑人
Ea#wtow|- accident insurance 意外保险
MA0}BJoW Accident Insurance Association of Hong Kong 香港意外保险公会
#!(OTe L accident insurance scheme 意外保险计划
}wJ-*By{+ accident year basis 意外年度基准
gM~dPM| accommodation 通融;贷款
`./$hh accommodation bill 通融票据;空头票据
xp<\7m_N accommodation party 汇票代发人
tfW*(oU account balance 帐户余额;帐户结余
^EY^.?Mg account book 帐簿
<2@V$$Qg.~ account collected in advance 预收款项
zXWf($^&E account current book 往来帐簿
h8OmO5/H account of after-acquired property 事后取得的财产报告
;LSdY}*%0 account of defaulter 拖欠帐目
`IL''eJug_ account payable 应付帐款
`R]B<gp account payee only [A/C payee only] 只可转帐;存入收款人帐户
xV@/z5Tq account receivable 应收帐款
d;1%Ei3K account receivable report 应收帐款报表
l>p S23 account statement 结单;帐单;会计财务报表
&!7{2E\7C account title 帐户名称;会计科目
kH:! 7L_= accountant's report 会计师报告
M{M>$pt Accountant's Report Rules 会计师报告规则
cYHHCaCS accounting and auditing procedure 会计与审计程序;会计与核数程序
}Fy~DsQ Accounting Arrangements 《会计安排》
t:|knZq accounting basis 会计基础
hn]><kaA accounting by Official Receiver 破产管理署署长呈交的帐目
rBR,lS$4 Accounting Circular 《会计通告》
6bj.z accounting class 会计类别
Fv_rDTo accounting date 记帐日期;会计结算日期
*Xm$w accounting for money 款项核算
hS(}<B{x! Accounting Officer 会计主任
G1K72M}CW accounting period 会计报告期;会计期
B"sQ\gb%Q accounting policy 会计政策;会计方针
7\ELr 5
accounting practice 会计惯例
ON"F
h'? accounting principle 会计准则
kaybi 0 accounting record 会计记录
~m4{GzB accounting report 会计报告
^=kUNyY Accounting Services Branch [Treasury] 会计事务部〔库务署〕
HjG!pO{ Accounting Society of China 中国会计学会
l!UF`C0g accounting statement 会计报表
\Nd8,hE accounting system 会计制度;会计系统
CF"u8yE accounting transaction 会计事项;帐务交易
'Bul_D4B accounting treatment 会计处理
Tp7*T8 accounting year 会计年度
8bl&-F` accretion 增值;添加
-U'3kaX5< accrual 应计项目;应累算数目
6R_G{AWLL accrual basis 应计制;权责发生制
v8=7 accrual basis accounting 应计制会计;权责发生制会计
v(PwE B] accrue 应累算;应计
dG5p`N% accrued benefit 应累算利益
Buazm3q8H accrued charges 应计费用
#Fp5>%* accrued cumulative preference share dividend 应累算的累积优先股股息
ibe#Y accrued expenses 应累算费用
@&H Tt accrued interest payable 应付利息;应计未付利息
liu%K9-r accrued interest receivable 应收利息;应计未收利息
!=sM `(=~ accrued right 累算权益
YXeL7W accruing profit 应累算的利润
EtVRnI@ accumulated fiscal reserve 累积财政储备
M3>c?,O)J accumulated profit 累积利润;滚存溢利
~ti{na4W< accumulated reserve 累积储备
JQSp2b@'H accumulation of surplus income 累积收益盈余
7&ty!PpD acquired assets 既得资产
A}K2"lQ#>, acquisition 收购;购置;取得
9WE_9$<V acquisition cost 购置成本
~cHpA;x9<^ acquisition expenses 购置费用
;fg8,(SM^ acquisition of 100% interest 收购全部股权
8#?jYhT7 acquisition of control 取得控制权
+OGa}9j- acquisition of fixed assets 购置固定资产
*>b*I4dz acquisition of shell “买壳”
j2\B(PA acquisition price 收购价
urM=l5Sx act of God 天灾
8 cN[t.S acting partner 执事合伙人
3RSiu} active market 买卖活跃的市场;交投畅旺的市场;旺市
$_bhZnYp7 active partner 积极参与的合伙人
UvR F\x% active trading 交投活跃
iv3=J
actual circulation 实际流通
}r%Si actual cost 实际成本
8Jnl!4 actual expenditure 实际开支;实际支出
AC`4n|,zJ; actual income 实际入息;实际收入;实际收益
iA=QK
u! actual market 现货市场
mPhrMcL
actual price 现货价;实际价格
?_hKhn%K9
actual profit 实际利润
V_)G=#6Dy actual quotation 实盘;实际价位;实际报价
(f Gmjx actual year basis 按实际年度计算
H);O. m actuals 实货
sR(or=ub~ actuarial investigation 精算调查
m6'VMW actuarial principle 精算原则
s"tyCDc.c actuarial report 精算师报告
12W`7 Actuarial Society of Hong Kong 香港精算学会
W Z!?O0.A actuarial valuation 精算师估值
gG^A6Ol%D actuary 精算师
Zq,[se'nh" ad referendum agreement 暂定协议;有待覆核的协定
d<x7* OW) ad valorem duty 从价税;按值征税
n+ot. - ad valorem duty system 从价税制
rt5FecX\ ad valorem fee 从价费
c,wYXnJ_t ad valorem tariff 从价关税
;"d>lyL additional allowance 额外免税额
V5]}b[X additional amount for unexpired risk 未过期风险的额外款额
j=&]=0F additional assessable profit 补加应评税利润
Wc6Jgpl additional assessment 补加评税
uv&??F]/ additional commitment 额外承担
D's Tv}P additional commitment vote 额外承担拨款
I-L52%E] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7FQ&LF46 additional dependent parent allowance 供养父母额外免税额
G[;GP0\N additional provision 额外拨款
x%J4A+kU additional stamp duty 附加印花税
tBJCfM additional tax 补加税罚款;补加税款
]g/:l S4 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Jf#Ika&px adjudged bankrupt 被裁定破产
J(0E'o{ug adjudicated bankrupt 裁定破产人
[:vH_(| adjudication fee 裁定费;评定印花税额手续费;评估契据费
:TPT]q
d@ adjudication of bankruptcy 裁定破产;宣告破产
!]^,!7x,8j adjudication of insolvency 裁定无力偿还债务
NU]+ {7 adjusted actual 经调整的实数;调整后的实数
8Uv2p{ <# adjusted current assets 经调整的流动资产;调整后的流动资产
g?TPRr~$9 adjusted figure 经调整的数字;调整后的数额
0.MD_s0)> adjusted liabilities 经调整的负债;调整后的负债
8ztVv adjusted loss 经调整的亏损;调整后的亏损
fN!ci'] adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
:NHP," adjusted profit 经调整的利润;调整后的利润
s *8)|N adjusted surplus 经调整的盈余额;调整后的盈余额
w)nFH)f adjusted value 经调整的价值;调整后的价值
5c8tH= adjustment 调整;修订;理算〔保险〕
Ci?BJ, adjustment centre 调剂中心
[osIQ!u;: adjustment lag 调整过程的时间差距;调整时差
V:YN! adjustment mechanism 调整机制
bi@z<Xm% adjustment of loss 亏损调整
:!'!V>#g adjustment process 调整过程;调整程序
?j'Nx_RoX adjustment range 调整幅度
Ht{Q=w/9 administered exchange rate 受管制汇率
<6!;mb
;cX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6k4ZzQ} administration expenses 行政费用
IasWm/ administration fee 手续费;行政费
aa-{,X"MF administration in bankruptcy 破产管理
MAv-`8@| administration order 遗产管理令
e$vvm bK. administrator 管理人;遗产管理人
4~s{zob administrator of the estate 遗产管理人
E]aQK.
admission of debt 债项承认书
?KB+2]7m6 admission of proof 接纳债权证明
uG\ @e'pr advance 放贷款项;垫付款项;预支款项;预付款项
nq/SGo[c advance account 暂支帐目;预付款帐户
x>ZnQ6x~m] advance compensation 预付补偿金
=ws iC' advance from shareholder 股东垫款
y;GwMi$KI advance pending reimbursement 预支以待日后付还
uV|%idC advanced economy 先进经济体系
[iO*t,3@h advancement 预付;预付财产
&E/0jxM1 advances warrant 垫款令
cFV)zFu advancing 贷出
Qm(KvL5 adverse balance 逆差
ZUA%ZkX=F adverse exchange 逆汇
D#.N)@\ advertisement addressed to shareholders 在报章刊登的致股东通告
G/)]aGr advice for collection 托收通知书
0#/N ZO advice of drawing 提款通知书;汇票通知书
U!TSAg21P advice of payment 付款通知
crDm2oA~t Advisory Committee [Securities and Futures Commission]
J#/L}h;qH 谘询委员会〔证券及期货事务监察委员会〕
rL KwuZ Advisory Committee on Diversification 经济多元化谘询委员会
*LZB.84 affidavit 誓章;遗产申报誓章
FD1Z}v!5IJ affidavit of no receipt 述明无收款的誓章
=O.%)| affiliate 联号;联营公司;附属公司
H\PY\O&cP affiliated company 附属公司;联号;联营公司
*7JsmN? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-(;<Q_'s{" affordability 负担能力
; *ZiH%q, African Development Bank [AfDB] 非洲开发银行
n N_Ylw after-acquired property 事后取得的财产
9w:F_gr after-hours dealing 市后交易
]lgI Q;r after-tax profit 税后盈利;税后利润;税后溢利
W3gBLotdg agency agreement 代理协议
l&2pUv= agency expenses 代理机构的开支
s?9$o
Qq1 agency fee 代理费
\*
/R6svz Agency Law 《代理法》
E*W|>2nx] agent 代理人;承销人
J Yesk agent of company 公司代理人
5*#3v:l/9 agent's fee 代理人费;经纪费
Z/*X)mBuB aggregate 总计;总数;总体数字
b\.l!v n0 aggregate amount 总款额;总额
-qDM(zR aggregate assets and liabilities 总体资产与负债
qt.Y6s:r_ aggregate at constant price 按固定价格计算的总体数字
QcN$TxU > aggregate demand 总需求
C4h4W3w aggregate gross position 总持仓量
~USU\dni aggregate limit 总限额
<uf,@N5m aggregate of salaries tax 合计薪俸税
3;F+.{Icc aggregate performance 总体表现;总体业绩
d^:(-2l- aggregate supply 总体供应
!]l!I9 aggregate surplus 总盈余
W*!u_]K> aggregate total 整体总额
+wpQ$)\ aggregate value 总值;合计价值
8j^3_lD aggregated basis 合计基准
:dML+R#Ymh aggregated net chargeable income 合计应课税入息实额
LEgx"H=c aggregation 合并计算;合计;总和
na0-v- aggregation of incomes of husband and wife 夫妇入息合并计算
pN-c9n4#j aggregation of property 财产的总和
x#hGJT agio 差价;贴水
dFw>SYrpu 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》
q)F@f / Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xU(yc}vw, 《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》
%AV[vr, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;#+Se,) 《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》
{[tx^b Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>VE!3' /' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J12hjzk6@ agreement for a settlement 授产协议
UPr8Q^wm agreement for assignment 转让协议
g>&b&X&Y_ agreement for sale 售卖协议;买卖协议
QP={b+8 agreement for sale and purchase 买卖协议
yrCY-'% agreement for the payment of interest 支付利息协议
wS%j!|xhlV agreement for the repayment of money 还款协议
M?3#XQDvD agreement of reinsurance 再保险协议
7eP3pg# Agricultural Bank of China 中国农业银行
7zWr5U. air passenger departure tax 飞机乘客离境税
8(kP=
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G8hq;W4@]/ airport tax 机场税
c)Ep<W<r1 alcohol duty 酒精税
.KX LWH alienation 让与;让渡;转让
;z3w#fNMv alimony 生活费;赡养费
tEC`->| All Ordinaries Index [AOI] 所有普通股指数
]*\m@lWu all risks 全险;综合险
p J#<e All Sales Record for Stock Market 《股票市场成交报告》
3A)Ec/;~ Allied Capital Resources Limited 新联财务有限公司
]R7zvcu& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t9Y?0O}/ allocation letter 拨款信件
Ip&Q'"HYj allocation of fund 分配款项;预留款项
lr-:o@q{ allocation of profit 利润分配;溢利分配
/2jw]ekQ' allocation warrant 拨款令
\66j4?H# allotment 分配;配股
>}|Vmy[/ allotment notice 股份配售通知;配股通知
|h{#r7H0 allotment of shares 股份分配
uHu ( allowable 可获宽免;免税的
n+94./Mh allowable business loss 可扣除的营业亏损
^Ss4< allowable expenses 可扣税的支出
go[(N6hN allowance 免税额;津贴;备抵;准备金
X{-[
E^X allowance for debts 债项的免税额
Vv<Tjr allowance for depreciation by wear and tear 耗损折旧免税额
hnp-x3 allowance for funeral expenses 殡殓费的免税额
=0gfGwD{ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
- )brq3L allowance for repairs and outgoings 修葺及支出方面的免税额
o9 g0fC allowance to debtor 给债务人的津贴
|-!
yKB alteration of capital 资本更改
Im0 #_
\ alternate trustee 候补受托人
*j/[5J0'M amalgamation 合并
/GDGE } ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4Px ambit of charges 征税范围;收费范围
Q?7:XbN amended valuation 经修订的估值
+~] :oj American Commodities Exchange 美国商品交易所
0oU;Cmw. American Express Bank Limited 美国运通银行
LI/;`Y= American Stock Exchange 美国证券交易所
gZ&' J\ amortization 摊销
C?47v4n-' amount due from banks 存放银行同业的款项
0{'%j~" amount due from banks abroad 存放海外银行同业的款项
X GhV?
tA amount due from holding companies 控股公司欠款
I6B4S"Q5< amount due from local banks 存放本港银行同业的款项
Rb=8(# amount due to banks 银行同业的存款
hq[RU&\ amount due to banks abroad 海外银行同业的存款
SPEDN}/^ amount due to holding companies 控股公司存款
q(YFt*(;w amount due to local banks 本港银行同业的存款
V/@?KC0B5 amount due to outport banks 外埠银行同业的存款
2ij/! amount for note issue 发行纸币的款额
[tEHr amount of bond 担保契据的款额
6*Y>Y&sea amount of consideration 代价款额
++ZtL\h{7 amount of contribution 供款数额
5J 0Sc amount of indebtedness 负债款额
H.R7,'9 amount of principal of the loan 贷款本金额
wn-{Vkpm amount of rates chargeable 应征差饷数额
bo%v( amount of share capital 股本额
JRT,%;*, amount of sums assured 承保款额
<z+b88D amount of variation 变动幅度
!?%'Fy6t amount of vote 拨款数额
,*}5xpX amount payable 应付款额
eKj'[2G@/ amount receivable 应收款额
( 8}'JvSu Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O"Ua|8 analysis 分析
Il&}4#: ancillary risk 附属风险
3$hbb6N%6. annual account 周年帐目;周年帐目报表;年度决算;年结
,O[Maj/ch annual accounting date 年结日期
4X^{aIlshk annual allowance 每年免税额;年积金;年度津贴;年津
_# mo6')j annual balance 年度余额
v7kR]HU[y annual disposable income 每年可动用收入
sKLH.@ annual estimates 周年预算
S7_^E annual fee 年费
^3:y<{J annual general meeting 周年大会
fvUD'sx annual growth rate 年增率;每年增长率
C1YG=! annual long-term supplement 长期个案每年补助金
xU5+"t~ annual pensionable emolument 可供计算退休金的年薪
*[MK{m annual report 年报
}[%d=NY Annual Report on the Consumer Price Index 《消费物价指数年报》
Gd08RW annual return 周年报表;周年申报表;每年报税表格
m=7Z8@sX}, Annual Return Rules 《周年报表规则》
vKCgtk annual review of consumer prices 每年消费物价回顾
!R/-|Kjy annual roll-forward basis 逐年延展方式
lx vRF93a. annual salary 年薪
$4j$c|S! annual statement 年度报表;年度决算表
Q'mLwD3> 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
y_Tc$g~ annuitant 年金受益人
S5$sB{\R annuity 年金
D#?jddr- annuity contract 年金合约
ju= +!nGUa annuity on human life 人寿年金
>.]'N:5 antecedent debt 先前的债项
Q:#Kt@W ante-dated cheque 倒填日期支票
tgX},OU^ anticipated expenditure 预期开支
xO<$xx anticipated net profit 预期纯利
49("$! anticipated revenue 预期收入
RC']"jpW anti-inflation measure 反通货膨胀措施
;C+g)BW anti-inflationary stance 反通货膨胀立场
d*A(L5;@ apparent deficit 表面赤字
lv*fK apparent financial solvency 表面偿债能力
@^)aUOe apparent partner 表面合伙人
J^G#x}y application for personal assessment 个人入息课税申请书
1`X-
O> application of fund 资金应用
S_B $-H| application to release as liquidator and to destruct the books of accounts and documents
sMikTwR/^ 申请免除清盘人职务及毁灭帐簿与文件
*Ugtg9j appointed actuary 委任精算师
S24wv2Uw i appointed auditor 委任核数师;委任审计师
$j\UD8Hj'- appointed trustee 委任的受托人
q~K
KN /N appointer 委任人
DG&[.dR+ apportioned pro rata 按比例分摊
t#0/_tD apportionment 分配;分摊
{0#p, l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4&+;n[ D apportionment formula 分摊方程式
J} 03 5 apportionment of estate duty 遗产税的分摊
L,XWX8 appraisal 估价;评估
MwlhL? appreciable growth 可观增长
nv9kl Q@ appreciable impact 显着影响
J"x M[c2 appreciable increase 可观增长
=7Wr appreciation 增值;升值
g`skmHS89 appreciation against other currencies 相对其他货币升值
G\?q{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{Y%X appreciation tax 增值税
Z{|U!tn appropriation 拨款;拨用;拨付
XU}|Ud562 appropriation account 拨款帐目
UBUZ}ZIbN Appropriation Bill 拨款法案
pzMli^ appropriation-in-aid system 补助拨款办法
.Fy f4^0 approved assets 核准资产
qQ_o>+3VAy approved basket stock 认可一篮子证券
:V%XEN) approved budget 核准预算
UO&
p2 approved charitable donation 认可慈善捐款
JERWz~n} approved charitable institution 认可慈善机构
3']yjj(gHr approved currency 核准货币;认可货币
_Vs\:tygs approved estimates 核准预算
Nz,8NM] approved estimates of expenditure 核准开支预算
\y-Lt!} approved overseas insurer 核准海外保险人
T|h/n\fx)a approved overseas trust company 核准海外信托公司
?}N@bsl08w approved pooled investment fund 核准汇集投资基金
zai x_mR approved provident fund scheme 认可公积金计划
zlh}8Es approved provision 核准拨款
m,~
@1 approved redeemable share 核准可赎回股份
t^=6czk approved regional stock 认可地区性证券
}a(x
L'F approved retirement scheme 认可退休金计划
Y2DR
oQ approved subordinated loan 核准附属贷款
NY5?T0/[ arbitrage 套戥;套汇;套利
#l(cBM9sz arbitrageur 套戥者;套汇者
r2EIhaGF; arbitrary amount 临时款项
E! i:h62 arrangement 措施;安排;协定
!zw)! rV= arrears 欠款
31n5n arrears of pay 欠付薪酬
S=^a''bg arrears of revenue 逾期未收税款;逾期未收的帐项
S)@95pb articles of association 组织章程;组织细则;组织章程细则
qq&G~y Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
S >P TD@ ascertainment of profit 确定利润
axl!zu* "Asia Clear" “亚洲结算系统”
BVx: JiA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ccW z,[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y:0j$%^ Asian Development Fund [ADF] 亚洲发展基金
G?Y2 b Asian dollar bond 亚洲美元债券
!cs+tm3 Asian dollar market 亚洲美元市场
4JTFdbx Asian dollar rate 亚洲美元利率
J^@0Ff;=5^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\(lt [= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V}#2pP asked price 沽盘;喊价;索价;卖方报价
o9!DK assessable income 应评税入息
pcM'j#; assessable loss 应评税亏损
GdqT4a\S assessable profit 应评税利润
F<y5zqGy@ assessable value 应评税值
{]\QUXH assessed profit 估定利润
3N?WpA768/ assessed value 经评估价值
^X%{]b K assessment 评税;评定;估价;评税单
{*8'bNJ assessment number 评税编号;估价编号
Bv^{|w assessment of additional tax 补加税评税
Xj;nh?\u assessment of performance 业绩评估;实绩评价
N#')Qz:P Assessor 评税主任
cH()Ze-B asset price bubbles 资产价格泡沫
93|u.
@lEy asset-backed securities 具资产保证的证券
:^DuB_ assets accretion 资产增值
UW+|1Bj_: assets and liabilities 资产与负债
/@5X0m assets betterment statement 资产递增表;资产改进表
8>TDrpT} assets lending 实物放款;有抵押贷款
#c V_p assets of the company passing on the death 死者去世时转移的公司资产
A L#"j62 assets pledged as security for liabilities 用作负债抵押的资产
(m[]A&u assets portfolio 资产投资组合
n&x#_B- assets price 资产价格
,z1X{ assets quality 资产质素
d ,| W assets realization 资产变现
!<