A:
pIPjTQ?cq A share A股;甲类股份
gu1n0N`b abatement of tax 减税;减扣免税额
!N/?b^y ABN AMRO Bank N.V. 荷兰银行
u&'&E
above-the-line expenditure 线上项目支出;经常预算支出
=j@8/ above-the-line receipt 线上项目收入;经常预算收入
K,!f7KKo ABSA Asia Limited 南非联合亚洲有限公司
[9Hrpo]tU: absolute change 绝对数值变更
o}Zl/&( absolute expenditure 实际开支
u"(2Xer absolute guideline figure 绝对准则数字
zX8{( absolute interest 绝对权益
zomg$@j absolute order of discharge 绝对破产解除令
;(s.G-9S absolute profit margin 绝对利润幅度
}<q=Zq+ absolute value 实值;绝对值
lWFm>DiLY absolutely vested interest 绝对既得权益
3V/f-l]X/ absorbed cost 已吸收成本;已分摊成本
kZQ$Iv+^( absorption 吸收;分摊;合并
.VkLF6 absorption rate 吸收率;摊配率;分摊率
zc1~ q ACB Finance Limited 亚洲商业财务有限公司
f.RwV+lq acceptable form of reciprocity 合理的互惠条件
85](,YYz acceptable rate 适当利率;适当汇率
{ /Gm|*e{ acceptance agreement 承兑协议
W|6.gN] acceptance for honour 参加承兑
lAAP V acceptor 承兑人;接受人;受票人
^3nB2G.ax acceptor for honour 参加承兑人
6M bMAh5> accident insurance 意外保险
OKCX>'j:S Accident Insurance Association of Hong Kong 香港意外保险公会
[ZETyM` accident insurance scheme 意外保险计划
(N{ accident year basis 意外年度基准
,-.=]r/s accommodation 通融;贷款
[[Usrbf accommodation bill 通融票据;空头票据
9!wm`'G8 accommodation party 汇票代发人
?Q6ZZQ~ account balance 帐户余额;帐户结余
}9?fb[] account book 帐簿
.-:6L2 account collected in advance 预收款项
?D]T|=EZY account current book 往来帐簿
#Y>d@ account of after-acquired property 事后取得的财产报告
w*AXD!} account of defaulter 拖欠帐目
e{,[\7nF account payable 应付帐款
BBsZPJ5 account payee only [A/C payee only] 只可转帐;存入收款人帐户
LESF*rh= account receivable 应收帐款
L\^H#:?t account receivable report 应收帐款报表
Ec['k&*7, account statement 结单;帐单;会计财务报表
3M{b:|3/q account title 帐户名称;会计科目
Y0nuwX*{ accountant's report 会计师报告
SFa^$w Accountant's Report Rules 会计师报告规则
jqy?Od) accounting and auditing procedure 会计与审计程序;会计与核数程序
N-GQ\& Accounting Arrangements 《会计安排》
RH<C:!F^ accounting basis 会计基础
nb|"dK| accounting by Official Receiver 破产管理署署长呈交的帐目
hN_,Vyf Accounting Circular 《会计通告》
D 3}e{J8 accounting class 会计类别
|Vc:o_n7 accounting date 记帐日期;会计结算日期
u=6{P(5$j accounting for money 款项核算
g$S<_$Iey Accounting Officer 会计主任
U=UnE"h accounting period 会计报告期;会计期
Xu\2 2/Co accounting policy 会计政策;会计方针
LWP&Si*j accounting practice 会计惯例
q8vRUlf accounting principle 会计准则
[>f4&yY accounting record 会计记录
XcQ'( accounting report 会计报告
!O#NP! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9rQpKq:#
E Accounting Society of China 中国会计学会
Q"H1(kG| accounting statement 会计报表
|p+ xM accounting system 会计制度;会计系统
W$Zc;KRz$0 accounting transaction 会计事项;帐务交易
LL=nMoS accounting treatment 会计处理
Jx= v6==7 accounting year 会计年度
"a>a
"Ei accretion 增值;添加
6b#J!:? accrual 应计项目;应累算数目
610hw376B accrual basis 应计制;权责发生制
oNBYJ]t accrual basis accounting 应计制会计;权责发生制会计
g/m%A2M&aH accrue 应累算;应计
,h$j%->U accrued benefit 应累算利益
]6EXaf# accrued charges 应计费用
4kQL\Ld#E% accrued cumulative preference share dividend 应累算的累积优先股股息
dDla?)F accrued expenses 应累算费用
w~=@+U$f accrued interest payable 应付利息;应计未付利息
t2vo;,^euL accrued interest receivable 应收利息;应计未收利息
%Tv^BYQAZ accrued right 累算权益
[KjL` accruing profit 应累算的利润
@g'SH:} accumulated fiscal reserve 累积财政储备
@y`7csbp accumulated profit 累积利润;滚存溢利
=9vmRh?8 accumulated reserve 累积储备
~0@+8%^>; accumulation of surplus income 累积收益盈余
T1r^.;I: acquired assets 既得资产
Fh$Xcz~i acquisition 收购;购置;取得
EYF]&+ 9 acquisition cost 购置成本
kT6EHuB acquisition expenses 购置费用
})}-K7v1+ acquisition of 100% interest 收购全部股权
WD5ulm?91| acquisition of control 取得控制权
T Jp0^&Q acquisition of fixed assets 购置固定资产
:j0r~*z- acquisition of shell “买壳”
(s.S
n(E acquisition price 收购价
{pNf&' act of God 天灾
9}6^5f?| acting partner 执事合伙人
=2[U4<d!R active market 买卖活跃的市场;交投畅旺的市场;旺市
yasKU6^R' active partner 积极参与的合伙人
gT6@0ANq active trading 交投活跃
.EUOKPK4W actual circulation 实际流通
YG6Kvc6T actual cost 实际成本
0UT2sM$ actual expenditure 实际开支;实际支出
y:8*!}fR actual income 实际入息;实际收入;实际收益
.J3Dk=/ actual market 现货市场
{CR'Z0 actual price 现货价;实际价格
.4wp actual profit 实际利润
)7Ed}6% actual quotation 实盘;实际价位;实际报价
7|Tu@0XXA actual year basis 按实际年度计算
JRj%d&^} actuals 实货
8o;9=.<<~u actuarial investigation 精算调查
X`k[ J6 actuarial principle 精算原则
u)fmXoQ actuarial report 精算师报告
!]k $a Actuarial Society of Hong Kong 香港精算学会
`&yUU2W actuarial valuation 精算师估值
OVm
$ actuary 精算师
pJE317 p' ad referendum agreement 暂定协议;有待覆核的协定
U ]6Hml;l ad valorem duty 从价税;按值征税
yegTKoY ad valorem duty system 从价税制
B[0XzV]Z ad valorem fee 从价费
%%w]-`^h, ad valorem tariff 从价关税
3q.O^`y FU additional allowance 额外免税额
L_YVe(dT additional amount for unexpired risk 未过期风险的额外款额
(9J,Qs[; additional assessable profit 补加应评税利润
cEd!t6Z additional assessment 补加评税
]='E&=nc additional commitment 额外承担
{<- BU[H additional commitment vote 额外承担拨款
6"W~%FSJX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
43Yav+G(+ additional dependent parent allowance 供养父母额外免税额
'L2M
W additional provision 额外拨款
}$ Am;%?p additional stamp duty 附加印花税
:d<;h:^_ additional tax 补加税罚款;补加税款
217KJ~)' Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
$h-5PwHp adjudged bankrupt 被裁定破产
bG0t7~!{E adjudicated bankrupt 裁定破产人
#`mo5 adjudication fee 裁定费;评定印花税额手续费;评估契据费
pcw^W
adjudication of bankruptcy 裁定破产;宣告破产
|mfQmFF adjudication of insolvency 裁定无力偿还债务
"3v[\M3 adjusted actual 经调整的实数;调整后的实数
98os4}r adjusted current assets 经调整的流动资产;调整后的流动资产
y3K9rf adjusted figure 经调整的数字;调整后的数额
MD,}-m adjusted liabilities 经调整的负债;调整后的负债
)[>b7K$f adjusted loss 经调整的亏损;调整后的亏损
8]N+V: 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{SzC=4f} adjusted profit 经调整的利润;调整后的利润
G8lR_gD"! adjusted surplus 经调整的盈余额;调整后的盈余额
~Cj55S+ adjusted value 经调整的价值;调整后的价值
V(Ps6jR"BS adjustment 调整;修订;理算〔保险〕
rQbL86+ adjustment centre 调剂中心
t,.MtU>K@ adjustment lag 调整过程的时间差距;调整时差
$Rsf`*0- adjustment mechanism 调整机制
hb"t8_--c adjustment of loss 亏损调整
gC#PqK~ adjustment process 调整过程;调整程序
xh\{ dUPA adjustment range 调整幅度
Y$ ;C@I administered exchange rate 受管制汇率
KFd"JtPg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h&Ehp administration expenses 行政费用
Q-%Q7n'c administration fee 手续费;行政费
^Q]*CU+C administration in bankruptcy 破产管理
s45Y8!c administration order 遗产管理令
Yo
c N@s administrator 管理人;遗产管理人
#s1O(rLRl administrator of the estate 遗产管理人
_{o=I?+] admission of debt 债项承认书
N(@'L43$V admission of proof 接纳债权证明
Dm6}$v'0 advance 放贷款项;垫付款项;预支款项;预付款项
yk9|H)-z advance account 暂支帐目;预付款帐户
.Mw'P\GtM advance compensation 预付补偿金
u|7d_3 :: advance from shareholder 股东垫款
i=-zaboo advance pending reimbursement 预支以待日后付还
4XDR?KUM advanced economy 先进经济体系
k|,pj^ advancement 预付;预付财产
2@o_7w98 advances warrant 垫款令
PqIGc advancing 贷出
H>[1DH#b adverse balance 逆差
85l 1 adverse exchange 逆汇
n~l )7_G advertisement addressed to shareholders 在报章刊登的致股东通告
DEaO=p| advice for collection 托收通知书
*lg1iP{] advice of drawing 提款通知书;汇票通知书
Zg|z\VR advice of payment 付款通知
Z^>[{|lIA Advisory Committee [Securities and Futures Commission]
,ORZtj 谘询委员会〔证券及期货事务监察委员会〕
&2{h]V6 Advisory Committee on Diversification 经济多元化谘询委员会
U6"U^ affidavit 誓章;遗产申报誓章
c@:r\] affidavit of no receipt 述明无收款的誓章
WJZW5
Xt affiliate 联号;联营公司;附属公司
mk1;22o{TX affiliated company 附属公司;联号;联营公司
H>e?FDs0*R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
UcDJ%vI affordability 负担能力
[K[tL|EK African Development Bank [AfDB] 非洲开发银行
~<3qsA.. after-acquired property 事后取得的财产
4em7PmT after-hours dealing 市后交易
vfJ}t#%UH after-tax profit 税后盈利;税后利润;税后溢利
8f% @ agency agreement 代理协议
=V1k'XJ agency expenses 代理机构的开支
S'HM|& agency fee 代理费
]YZ+/:#U7 Agency Law 《代理法》
_tL*sA>[~) agent 代理人;承销人
=eSG7QfS agent of company 公司代理人
7Rj!vj/ agent's fee 代理人费;经纪费
,*r"cmz aggregate 总计;总数;总体数字
*~fZ9EkD aggregate amount 总款额;总额
|^Z1 D TAw aggregate assets and liabilities 总体资产与负债
<oPo?r|oM| aggregate at constant price 按固定价格计算的总体数字
VY@uQ#&A aggregate demand 总需求
xmTa$tR+ aggregate gross position 总持仓量
N<:5 r aggregate limit 总限额
*J?QXsg aggregate of salaries tax 合计薪俸税
d5]9FIj aggregate performance 总体表现;总体业绩
Y*O7lZuF% aggregate supply 总体供应
S)z
jfJR aggregate surplus 总盈余
,:QG%Et aggregate total 整体总额
[bJ/$A aggregate value 总值;合计价值
e%j+,)Ry aggregated basis 合计基准
:KZI+ aggregated net chargeable income 合计应课税入息实额
;k/y[ x} aggregation 合并计算;合计;总和
^v3ytS aggregation of incomes of husband and wife 夫妇入息合并计算
)ye[R^!} aggregation of property 财产的总和
tsU.c"^n agio 差价;贴水
+GgWd=X.Y 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》
\*!?\Ko`W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Xcicqywe? 《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》
X_|8CD-@6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P@p(Y2&~g 《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+,;hj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#18H
Z4N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m1VyYG agreement for a settlement 授产协议
,Vt7Kiu agreement for assignment 转让协议
' G-]> agreement for sale 售卖协议;买卖协议
a|32Pn agreement for sale and purchase 买卖协议
Rs{L agreement for the payment of interest 支付利息协议
Qwk agreement for the repayment of money 还款协议
gCgMmD=AZ agreement of reinsurance 再保险协议
18Vtk"j Agricultural Bank of China 中国农业银行
>c\'4M8Cz air passenger departure tax 飞机乘客离境税
OAR1u} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_+%-WFS| airport tax 机场税
xg'z_W alcohol duty 酒精税
E$34myOVf alienation 让与;让渡;转让
iquB]z' alimony 生活费;赡养费
ss% ahs All Ordinaries Index [AOI] 所有普通股指数
jio1#& all risks 全险;综合险
p(%7|' All Sales Record for Stock Market 《股票市场成交报告》
RqXcL,,9 Allied Capital Resources Limited 新联财务有限公司
1a| q&L`o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4<70mUnt allocation letter 拨款信件
5P
-IZ8~$ allocation of fund 分配款项;预留款项
U{RW=sYB~9 allocation of profit 利润分配;溢利分配
IQoz8!guh: allocation warrant 拨款令
85m[^WGyh allotment 分配;配股
j.sxyW?3 allotment notice 股份配售通知;配股通知
$/5Jc[Ow allotment of shares 股份分配
yVUA7IY allowable 可获宽免;免税的
i15uHl allowable business loss 可扣除的营业亏损
7NMQUN7k' allowable expenses 可扣税的支出
- P1OD)B allowance 免税额;津贴;备抵;准备金
8Cs)_bj#! allowance for debts 债项的免税额
q0.+ F4 allowance for depreciation by wear and tear 耗损折旧免税额
{IYfq)c allowance for funeral expenses 殡殓费的免税额
gf2l19aP allowance for inflation 为通货膨胀而预留的款项;通胀准备金
@YMef`T: allowance for repairs and outgoings 修葺及支出方面的免税额
nu}$wLM allowance to debtor 给债务人的津贴
PNd]Xmv) alteration of capital 资本更改
O!lZ%j@% alternate trustee 候补受托人
<O?iJ=$ amalgamation 合并
m-dne/%_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@ _U]U ambit of charges 征税范围;收费范围
MJV)|
2C amended valuation 经修订的估值
e4y dn American Commodities Exchange 美国商品交易所
2+TCFpv American Express Bank Limited 美国运通银行
@~U: |h American Stock Exchange 美国证券交易所
92WvD amortization 摊销
>1,.4)k%K amount due from banks 存放银行同业的款项
XN5EZ# amount due from banks abroad 存放海外银行同业的款项
?&_ -,\t amount due from holding companies 控股公司欠款
CK 3]]{ amount due from local banks 存放本港银行同业的款项
EJ.oq*W!*J amount due to banks 银行同业的存款
VD;Ot<% amount due to banks abroad 海外银行同业的存款
V2,54YE amount due to holding companies 控股公司存款
U voX\ amount due to local banks 本港银行同业的存款
wRgmw
4 amount due to outport banks 外埠银行同业的存款
-f#0$Z/0 amount for note issue 发行纸币的款额
"8&pT^ amount of bond 担保契据的款额
2w'Q9&1~ amount of consideration 代价款额
0_}OKn)J amount of contribution 供款数额
M3o dyO( amount of indebtedness 负债款额
BZ">N amount of principal of the loan 贷款本金额
@R_a'v- amount of rates chargeable 应征差饷数额
sk\U[#ohH amount of share capital 股本额
CuR\JKdRo amount of sums assured 承保款额
]IoJ(4f amount of variation 变动幅度
'+?AaR&p? amount of vote 拨款数额
?!U=S=8 amount payable 应付款额
e ,/I}W amount receivable 应收款额
u&/q7EBfP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l{>fma]7 analysis 分析
Uy5IvG;O+ ancillary risk 附属风险
=zDU!< U annual account 周年帐目;周年帐目报表;年度决算;年结
@ JZ I annual accounting date 年结日期
z~L''X7g annual allowance 每年免税额;年积金;年度津贴;年津
Al09R,I; annual balance 年度余额
C$vKRg\o annual disposable income 每年可动用收入
A`TVV annual estimates 周年预算
{2vk< annual fee 年费
lTvI;zy annual general meeting 周年大会
,3.E]_3xX annual growth rate 年增率;每年增长率
L)a8W
annual long-term supplement 长期个案每年补助金
OKNA36cU' annual pensionable emolument 可供计算退休金的年薪
YFv/t=` annual report 年报
jA$g0> Annual Report on the Consumer Price Index 《消费物价指数年报》
s:7^R-"
annual return 周年报表;周年申报表;每年报税表格
QzPq^ Annual Return Rules 《周年报表规则》
U[*VNJSp annual review of consumer prices 每年消费物价回顾
F^7qLvh annual roll-forward basis 逐年延展方式
K~H)XJFF annual salary 年薪
a*$to/^r annual statement 年度报表;年度决算表
m vO!Y 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
}=z_3JfO annuitant 年金受益人
g34<0%6jd annuity 年金
{E-.W"t4 annuity contract 年金合约
"X T7;! annuity on human life 人寿年金
]|it&4l antecedent debt 先前的债项
uMh[Ht^. ante-dated cheque 倒填日期支票
V%8?f, anticipated expenditure 预期开支
J0*hJ-/u anticipated net profit 预期纯利
iZ<^p1i anticipated revenue 预期收入
"CLoM\M) anti-inflation measure 反通货膨胀措施
ym9Z:2g
anti-inflationary stance 反通货膨胀立场
p~6/+ap apparent deficit 表面赤字
"+/%s#& apparent financial solvency 表面偿债能力
?:vp3f# apparent partner 表面合伙人
9un]}7^ application for personal assessment 个人入息课税申请书
n$
$^(-g@) application of fund 资金应用
lqn7$ application to release as liquidator and to destruct the books of accounts and documents
B8UtD 申请免除清盘人职务及毁灭帐簿与文件
5ppOG_ appointed actuary 委任精算师
'MRvH
lCM appointed auditor 委任核数师;委任审计师
$}_N379& appointed trustee 委任的受托人
bXF>{%(}E appointer 委任人
Oi AZA< apportioned pro rata 按比例分摊
-$**/~0zU apportionment 分配;分摊
U`N|pPe:w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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