A:
JA6#qlylL A share A股;甲类股份
p!p:LSk"/b abatement of tax 减税;减扣免税额
,Zs*07!$f ABN AMRO Bank N.V. 荷兰银行
[O^mG
9 above-the-line expenditure 线上项目支出;经常预算支出
Q~$hx{foN above-the-line receipt 线上项目收入;经常预算收入
Gq;!g( ABSA Asia Limited 南非联合亚洲有限公司
4*_. m9{ absolute change 绝对数值变更
z%[^-l- absolute expenditure 实际开支
5^GrG|~ absolute guideline figure 绝对准则数字
jR mo9Bb2 absolute interest 绝对权益
FK`M+ j absolute order of discharge 绝对破产解除令
+dF/$+t absolute profit margin 绝对利润幅度
G297)MFF absolute value 实值;绝对值
-jL10~/ absolutely vested interest 绝对既得权益
[X'u={ absorbed cost 已吸收成本;已分摊成本
](sT,' absorption 吸收;分摊;合并
\={A%pA;@{ absorption rate 吸收率;摊配率;分摊率
1<&nHFJ;[ ACB Finance Limited 亚洲商业财务有限公司
ZD`0(CkXb acceptable form of reciprocity 合理的互惠条件
Q`[J3-Q*{ acceptable rate 适当利率;适当汇率
Iq:
G9M acceptance agreement 承兑协议
>`Zw0S acceptance for honour 参加承兑
APL #-`XC acceptor 承兑人;接受人;受票人
"| KD$CY acceptor for honour 参加承兑人
DzG$\%G2R} accident insurance 意外保险
+p_>fO Accident Insurance Association of Hong Kong 香港意外保险公会
f-a+&DB9 accident insurance scheme 意外保险计划
{t QZqqdn@ accident year basis 意外年度基准
)+12r6W accommodation 通融;贷款
`ouCQ]tKz accommodation bill 通融票据;空头票据
Nd61ns(N accommodation party 汇票代发人
5TVA1 account balance 帐户余额;帐户结余
jmh$6 N%
F account book 帐簿
n*vhCeL account collected in advance 预收款项
.
I#dR* account current book 往来帐簿
dpI! {'"M account of after-acquired property 事后取得的财产报告
!ZTBiC5R account of defaulter 拖欠帐目
)w&k&TY4H account payable 应付帐款
jij-pDQnv account payee only [A/C payee only] 只可转帐;存入收款人帐户
C(lGW,! account receivable 应收帐款
XXZ <r account receivable report 应收帐款报表
xC.Tipn> account statement 结单;帐单;会计财务报表
" 2J2za account title 帐户名称;会计科目
V75P@jv5J accountant's report 会计师报告
*S{fyYyM Accountant's Report Rules 会计师报告规则
A&($X)t accounting and auditing procedure 会计与审计程序;会计与核数程序
J+=+0{} Accounting Arrangements 《会计安排》
guWX$C-+1 accounting basis 会计基础
_q 1E4z accounting by Official Receiver 破产管理署署长呈交的帐目
@}iY(-V Accounting Circular 《会计通告》
Y@R9+7! accounting class 会计类别
,lr\XhO accounting date 记帐日期;会计结算日期
=@0/.oSD accounting for money 款项核算
$VyH2+ jC Accounting Officer 会计主任
":,J<|Oy accounting period 会计报告期;会计期
ok<!/"RX$ accounting policy 会计政策;会计方针
4WZ"8 accounting practice 会计惯例
O2C&XeB:4 accounting principle 会计准则
/yO|Q{C}M8 accounting record 会计记录
$z* Y:vFP accounting report 会计报告
a) 5;Od Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P`!31P#]L Accounting Society of China 中国会计学会
kC4}@{4i accounting statement 会计报表
Ym/y2B( accounting system 会计制度;会计系统
|sklY0?l( accounting transaction 会计事项;帐务交易
sj\kp
ni accounting treatment 会计处理
i4^1bd accounting year 会计年度
W<s5rM x accretion 增值;添加
7\sR f/ accrual 应计项目;应累算数目
v\b@;H` accrual basis 应计制;权责发生制
,T\)%q accrual basis accounting 应计制会计;权责发生制会计
"Zq)y_1 accrue 应累算;应计
c6Z\ecH9 accrued benefit 应累算利益
3pk `&' accrued charges 应计费用
/5 6sPl
7} accrued cumulative preference share dividend 应累算的累积优先股股息
>pq= .)X} accrued expenses 应累算费用
7z^\}& accrued interest payable 应付利息;应计未付利息
t~@~XI5 accrued interest receivable 应收利息;应计未收利息
Z/w "zCd accrued right 累算权益
<m!(eLm+B accruing profit 应累算的利润
47
*, accumulated fiscal reserve 累积财政储备
r&?i>.Kz8 accumulated profit 累积利润;滚存溢利
{m2lVzK accumulated reserve 累积储备
mDJN)CX accumulation of surplus income 累积收益盈余
|B/A)(c
yV acquired assets 既得资产
1feS/l$ acquisition 收购;购置;取得
I-?Dil3 acquisition cost 购置成本
t
(>} acquisition expenses 购置费用
'k(aZ" acquisition of 100% interest 收购全部股权
XDcA&cM}p acquisition of control 取得控制权
yCLDJ%8 acquisition of fixed assets 购置固定资产
|#_`aT" acquisition of shell “买壳”
/agX! E4s acquisition price 收购价
wc.T;( act of God 天灾
H|i39XV acting partner 执事合伙人
{X'D07 q active market 买卖活跃的市场;交投畅旺的市场;旺市
.|Zt&5osI active partner 积极参与的合伙人
-^+!:0'; active trading 交投活跃
NT}r6V(Aju actual circulation 实际流通
[$[1|r
*Q actual cost 实际成本
^ H )nQ actual expenditure 实际开支;实际支出
p!]$!qHO( actual income 实际入息;实际收入;实际收益
HHU0Nku@ho actual market 现货市场
gV-x1s+ actual price 现货价;实际价格
FqT2+VO~ actual profit 实际利润
2N$yn actual quotation 实盘;实际价位;实际报价
g(Dr/D actual year basis 按实际年度计算
DEcsFC/SK actuals 实货
vsL)E:0 actuarial investigation 精算调查
:`w'}h7m actuarial principle 精算原则
mFdj+ &2\ actuarial report 精算师报告
eH9Ofhsry Actuarial Society of Hong Kong 香港精算学会
e;ej/)no` actuarial valuation 精算师估值
,]UCq?YW)T actuary 精算师
3Sb'){.MT+ ad referendum agreement 暂定协议;有待覆核的协定
,
e6}p ad valorem duty 从价税;按值征税
]-b`uYb ad valorem duty system 从价税制
2IGoAt>V ad valorem fee 从价费
4Cl41a ad valorem tariff 从价关税
O)E8'Oe"Q additional allowance 额外免税额
;mw$(ZKa# additional amount for unexpired risk 未过期风险的额外款额
L 2k?Pl additional assessable profit 补加应评税利润
<5wk~|@t additional assessment 补加评税
X|iWnz+^ additional commitment 额外承担
p^uX{! additional commitment vote 额外承担拨款
R<GnPN:c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jR[3{ Reo additional dependent parent allowance 供养父母额外免税额
:s5wFumD additional provision 额外拨款
4I97<zmrT additional stamp duty 附加印花税
>|S&@< additional tax 补加税罚款;补加税款
eAPNF?0yh Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
CCQ38P@rv adjudged bankrupt 被裁定破产
a\BV%'Zqg adjudicated bankrupt 裁定破产人
Sb;=YW
1< adjudication fee 裁定费;评定印花税额手续费;评估契据费
+.u)\'r;h adjudication of bankruptcy 裁定破产;宣告破产
1ae,s{| adjudication of insolvency 裁定无力偿还债务
YAoGVey adjusted actual 经调整的实数;调整后的实数
&+v!mw > adjusted current assets 经调整的流动资产;调整后的流动资产
yaD_c; adjusted figure 经调整的数字;调整后的数额
NEb M>1>^ adjusted liabilities 经调整的负债;调整后的负债
[G/ti&Od^ adjusted loss 经调整的亏损;调整后的亏损
=KctAR; 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
ra4$/@3n adjusted profit 经调整的利润;调整后的利润
7\?0d! adjusted surplus 经调整的盈余额;调整后的盈余额
iE;D_m.>`O adjusted value 经调整的价值;调整后的价值
d@ ?++z adjustment 调整;修订;理算〔保险〕
#OT8_D adjustment centre 调剂中心
c{X:0man adjustment lag 调整过程的时间差距;调整时差
lPywrTG0 adjustment mechanism 调整机制
" A}S92 adjustment of loss 亏损调整
6yN8(&` adjustment process 调整过程;调整程序
wcI?. adjustment range 调整幅度
S);SfNh%CL administered exchange rate 受管制汇率
i:coNK)4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
` ,O#r0m administration expenses 行政费用
&=-ZNWNo administration fee 手续费;行政费
qlJzXq{|` administration in bankruptcy 破产管理
#!i& administration order 遗产管理令
OdrnPo{ administrator 管理人;遗产管理人
e2X\ll administrator of the estate 遗产管理人
CC8)yO admission of debt 债项承认书
g]V_)} admission of proof 接纳债权证明
LW$(;-rY advance 放贷款项;垫付款项;预支款项;预付款项
V4.&"0\n # advance account 暂支帐目;预付款帐户
>-0\wP advance compensation 预付补偿金
K#e&yY advance from shareholder 股东垫款
k+D"LA%J advance pending reimbursement 预支以待日后付还
_,?<r&>v6 advanced economy 先进经济体系
KT>eE advancement 预付;预付财产
*@zh advances warrant 垫款令
'wg>=|Q5 advancing 贷出
"^UJC- adverse balance 逆差
abW[hp adverse exchange 逆汇
Fzc8) *w advertisement addressed to shareholders 在报章刊登的致股东通告
8`{)1.d5[ advice for collection 托收通知书
(1pR= advice of drawing 提款通知书;汇票通知书
m'b9 f6 advice of payment 付款通知
S1Nwm?z Advisory Committee [Securities and Futures Commission]
pmIOV~K 谘询委员会〔证券及期货事务监察委员会〕
{|E' Advisory Committee on Diversification 经济多元化谘询委员会
wIbxnn affidavit 誓章;遗产申报誓章
\@}G'7{ affidavit of no receipt 述明无收款的誓章
1_of;=9V affiliate 联号;联营公司;附属公司
KS3>c7 affiliated company 附属公司;联号;联营公司
\Xr
Sn_p- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D\ ;(BB affordability 负担能力
[@&0@/s*t' African Development Bank [AfDB] 非洲开发银行
K|{IX^3)V after-acquired property 事后取得的财产
I+VL~'VlS after-hours dealing 市后交易
/qd5{%: after-tax profit 税后盈利;税后利润;税后溢利
h|T_
k agency agreement 代理协议
+'ZJ] agency expenses 代理机构的开支
!'jZ
!NFO agency fee 代理费
Jx jP'8 Agency Law 《代理法》
+~x'1*A_ agent 代理人;承销人
KqD]GS#( agent of company 公司代理人
(T9Q6\sa agent's fee 代理人费;经纪费
DT Cwf aggregate 总计;总数;总体数字
\{8?HjJEM aggregate amount 总款额;总额
e}u68|\EC aggregate assets and liabilities 总体资产与负债
Hrk]6* aggregate at constant price 按固定价格计算的总体数字
OtVRhR3> aggregate demand 总需求
]2 7 aggregate gross position 总持仓量
5p}ri,Y< aggregate limit 总限额
Bo#,)%80 aggregate of salaries tax 合计薪俸税
zJ=lNb?q aggregate performance 总体表现;总体业绩
1z6$>{FUR aggregate supply 总体供应
3bd(.he2u aggregate surplus 总盈余
q9h3/uTv aggregate total 整体总额
(qbL=R" aggregate value 总值;合计价值
M&v;#CV aggregated basis 合计基准
C+m%_6< aggregated net chargeable income 合计应课税入息实额
zFba("E Z aggregation 合并计算;合计;总和
$5]}] aggregation of incomes of husband and wife 夫妇入息合并计算
R[#vFQ aggregation of property 财产的总和
+I$,Y~&`> agio 差价;贴水
nqFJNK]a 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》
%tvP\(]h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cS2PrsUx 《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》
W0 n?S
" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T)Zef 《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》
'
a>YcOw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V`WSZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3OlXi9>3 agreement for a settlement 授产协议
z]%c6ty agreement for assignment 转让协议
mM $|cge" agreement for sale 售卖协议;买卖协议
JH|]B|3 agreement for sale and purchase 买卖协议
@7? O#WmL agreement for the payment of interest 支付利息协议
&}y?Lt agreement for the repayment of money 还款协议
\2c3Nsra agreement of reinsurance 再保险协议
x_+-TC4IXn Agricultural Bank of China 中国农业银行
k',#T932x1 air passenger departure tax 飞机乘客离境税
Ov-Y.+L: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"M!]t,?S airport tax 机场税
f'oO/0lx alcohol duty 酒精税
N8E alienation 让与;让渡;转让
v:1DNR4 alimony 生活费;赡养费
3-PqUJT$ All Ordinaries Index [AOI] 所有普通股指数
(6crWw{3 all risks 全险;综合险
#>ob1b| All Sales Record for Stock Market 《股票市场成交报告》
81}JX Allied Capital Resources Limited 新联财务有限公司
+L,V_z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+7KRoF | allocation letter 拨款信件
;H4 s[#K allocation of fund 分配款项;预留款项
x##0s5Qn allocation of profit 利润分配;溢利分配
Uk'bOp allocation warrant 拨款令
1s _N!a allotment 分配;配股
Vm*E^ v allotment notice 股份配售通知;配股通知
>lV'}0u) allotment of shares 股份分配
ib\_MNIb allowable 可获宽免;免税的
Tfz_h~D allowable business loss 可扣除的营业亏损
*8I"7'xh allowable expenses 可扣税的支出
'nT#c[x[0 allowance 免税额;津贴;备抵;准备金
<0!O'" "J allowance for debts 债项的免税额
YctWSfh allowance for depreciation by wear and tear 耗损折旧免税额
SYd6D@^2j allowance for funeral expenses 殡殓费的免税额
U!\~LKfA allowance for inflation 为通货膨胀而预留的款项;通胀准备金
xep8CimP' allowance for repairs and outgoings 修葺及支出方面的免税额
W;T5[ allowance to debtor 给债务人的津贴
UasU/Q < alteration of capital 资本更改
2;w`W58
alternate trustee 候补受托人
`x]`<kS; amalgamation 合并
7C9_;81_Dt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/os,s[w ambit of charges 征税范围;收费范围
L"tzUYxg amended valuation 经修订的估值
%#<MCiaK American Commodities Exchange 美国商品交易所
|Zk2]eUO+ American Express Bank Limited 美国运通银行
b]b+PK*h American Stock Exchange 美国证券交易所
2oo/KndU amortization 摊销
`tPVNO,l amount due from banks 存放银行同业的款项
(2ZkfN amount due from banks abroad 存放海外银行同业的款项
8CUlE-R5 amount due from holding companies 控股公司欠款
3oOr*N3R amount due from local banks 存放本港银行同业的款项
6E#znRi6IE amount due to banks 银行同业的存款
^~;"$=Wf amount due to banks abroad 海外银行同业的存款
7|PB6h3 amount due to holding companies 控股公司存款
+^DDWVp amount due to local banks 本港银行同业的存款
QnA~,z/.w amount due to outport banks 外埠银行同业的存款
=z!^OT6eb amount for note issue 发行纸币的款额
<Ej`zGhWz amount of bond 担保契据的款额
4D}hYk$eP0 amount of consideration 代价款额
x']Fe7nv
amount of contribution 供款数额
Gsu?m amount of indebtedness 负债款额
Rc vp@ amount of principal of the loan 贷款本金额
)*XD"-9 amount of rates chargeable 应征差饷数额
v&qL r+_7 amount of share capital 股本额
IG Ax+3V amount of sums assured 承保款额
}a%1$>sj amount of variation 变动幅度
EO`eg] amount of vote 拨款数额
w,az{\ amount payable 应付款额
a D+4uGN amount receivable 应收款额
a*&(cn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
TI|h analysis 分析
v1rTl5H ancillary risk 附属风险
fKW)h?.Kd annual account 周年帐目;周年帐目报表;年度决算;年结
=NmW}x|n annual accounting date 年结日期
mxE< annual allowance 每年免税额;年积金;年度津贴;年津
P~M[i9 V annual balance 年度余额
v!W{j&