A:
nTPq|=C A share A股;甲类股份
USyOHHPW@ abatement of tax 减税;减扣免税额
UJQGwTA W ABN AMRO Bank N.V. 荷兰银行
;XGO@*V5T above-the-line expenditure 线上项目支出;经常预算支出
lyyRyFfQ above-the-line receipt 线上项目收入;经常预算收入
sxU
0Fg ABSA Asia Limited 南非联合亚洲有限公司
`9p;LZC1 K absolute change 绝对数值变更
a.s5>:Ct absolute expenditure 实际开支
g,5Tr_ absolute guideline figure 绝对准则数字
;Z{jol absolute interest 绝对权益
sb*)K,U absolute order of discharge 绝对破产解除令
=E-V-?N\ absolute profit margin 绝对利润幅度
]9NA3U7F absolute value 实值;绝对值
`KmM*_a absolutely vested interest 绝对既得权益
Z {*<Gx absorbed cost 已吸收成本;已分摊成本
xEqr3( absorption 吸收;分摊;合并
R"qxT.P( absorption rate 吸收率;摊配率;分摊率
`"qSr%| ACB Finance Limited 亚洲商业财务有限公司
XlU`jv+ acceptable form of reciprocity 合理的互惠条件
IkJ-*vI6 acceptable rate 适当利率;适当汇率
2umgF acceptance agreement 承兑协议
96S#Q*6+R acceptance for honour 参加承兑
S/7?6y~ acceptor 承兑人;接受人;受票人
QNgfvy acceptor for honour 参加承兑人
4Yya+[RY accident insurance 意外保险
8~8VoU& Accident Insurance Association of Hong Kong 香港意外保险公会
#\$AB_[ot> accident insurance scheme 意外保险计划
y^hCO:`l3 accident year basis 意外年度基准
p`06%"# accommodation 通融;贷款
Lk1e{!a accommodation bill 通融票据;空头票据
v_e3ZA:% accommodation party 汇票代发人
c^EU&q{4 account balance 帐户余额;帐户结余
F>s5<pKAX account book 帐簿
Fhk`qh'i account collected in advance 预收款项
qO}Q4a+ account current book 往来帐簿
9._owKj account of after-acquired property 事后取得的财产报告
J'Y;j^ account of defaulter 拖欠帐目
!juh}q&}| account payable 应付帐款
=2.q=a|' account payee only [A/C payee only] 只可转帐;存入收款人帐户
[,/~*L;7 account receivable 应收帐款
^s?=$&8f![ account receivable report 应收帐款报表
)TzQ8YpO} account statement 结单;帐单;会计财务报表
6ly`lu9 account title 帐户名称;会计科目
R&]#@PW^ accountant's report 会计师报告
*32hIiCm Accountant's Report Rules 会计师报告规则
=/MA`> accounting and auditing procedure 会计与审计程序;会计与核数程序
jdAjCy; s! Accounting Arrangements 《会计安排》
BXB ZX@jVk accounting basis 会计基础
7Nt6}${=z accounting by Official Receiver 破产管理署署长呈交的帐目
YGf<! Accounting Circular 《会计通告》
zM2_z accounting class 会计类别
8a3h)R accounting date 记帐日期;会计结算日期
6h:2,h
pE accounting for money 款项核算
Av_JcH Accounting Officer 会计主任
g!DJW accounting period 会计报告期;会计期
YzVhNJWpw accounting policy 会计政策;会计方针
![j?/376 accounting practice 会计惯例
IcP\#zhEv accounting principle 会计准则
&*8_ w- accounting record 会计记录
6#(==}Sm+ accounting report 会计报告
V(3=j)# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'CA{>\F$F+ Accounting Society of China 中国会计学会
~"nF$DB accounting statement 会计报表
6-J%Z%yT # accounting system 会计制度;会计系统
6g&Ev' accounting transaction 会计事项;帐务交易
u@pimRVo accounting treatment 会计处理
)4e?-?bK! accounting year 会计年度
AS'%Md&I accretion 增值;添加
Ws*UhJY<GS accrual 应计项目;应累算数目
=a^}]k} accrual basis 应计制;权责发生制
:.aMhyh#* accrual basis accounting 应计制会计;权责发生制会计
\2!1fN accrue 应累算;应计
;Bwg'ThT accrued benefit 应累算利益
6tF_u D accrued charges 应计费用
m< Y I} accrued cumulative preference share dividend 应累算的累积优先股股息
Z]qbLxJV accrued expenses 应累算费用
5)iOG#8qJ accrued interest payable 应付利息;应计未付利息
$*hqF1Q accrued interest receivable 应收利息;应计未收利息
z1S
p'h$ accrued right 累算权益
pq$-s7# accruing profit 应累算的利润
hU6oWm accumulated fiscal reserve 累积财政储备
iR]K!j2 accumulated profit 累积利润;滚存溢利
dpSNh1 accumulated reserve 累积储备
=bJ7!& accumulation of surplus income 累积收益盈余
zy(NJ acquired assets 既得资产
x7ZaI{ acquisition 收购;购置;取得
B"?ivxM:U acquisition cost 购置成本
#.j}: acquisition expenses 购置费用
T: I34E[ acquisition of 100% interest 收购全部股权
7]H<ou acquisition of control 取得控制权
cB=ExD.Q acquisition of fixed assets 购置固定资产
b|oT!s acquisition of shell “买壳”
#gsJ
tT9 acquisition price 收购价
<NXJ&xs-+ act of God 天灾
{ep(_1 acting partner 执事合伙人
I>JBGR`j active market 买卖活跃的市场;交投畅旺的市场;旺市
<\ EJ: active partner 积极参与的合伙人
!
G3Gr active trading 交投活跃
AW8*bq1 actual circulation 实际流通
B;e (5y- actual cost 实际成本
6|n3e,&A2 actual expenditure 实际开支;实际支出
LR#BP}\b' actual income 实际入息;实际收入;实际收益
%%FzBbWAO actual market 现货市场
D9h actual price 现货价;实际价格
yQ0:M/r;0 actual profit 实际利润
G&
m~W actual quotation 实盘;实际价位;实际报价
?kdan actual year basis 按实际年度计算
7>lM^ :A actuals 实货
.F},Z[a& actuarial investigation 精算调查
z3I
|jy1 actuarial principle 精算原则
.tcdqL-' actuarial report 精算师报告
nO+R>8,Q Actuarial Society of Hong Kong 香港精算学会
Jb*E6-9G actuarial valuation 精算师估值
v=d16 actuary 精算师
CorV!H4
ad referendum agreement 暂定协议;有待覆核的协定
F:N8{puq5 ad valorem duty 从价税;按值征税
vb6kr?-i* ad valorem duty system 从价税制
i&YWutG ad valorem fee 从价费
stQ_Ke ad valorem tariff 从价关税
%
:h%i| additional allowance 额外免税额
6=:s3I^ additional amount for unexpired risk 未过期风险的额外款额
`I.pwst8i- additional assessable profit 补加应评税利润
@;\0cEn> additional assessment 补加评税
Q_>W!)p Gz additional commitment 额外承担
R,ZG?/#uM9 additional commitment vote 额外承担拨款
k(he<-GF\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jn(%v] additional dependent parent allowance 供养父母额外免税额
F1meftK additional provision 额外拨款
N "}N>xe2 additional stamp duty 附加印花税
Ej8g/{ additional tax 补加税罚款;补加税款
_\na9T~g Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
*:"@ adjudged bankrupt 被裁定破产
mv7W03 adjudicated bankrupt 裁定破产人
dXfLN<nD>U adjudication fee 裁定费;评定印花税额手续费;评估契据费
0j;q^> adjudication of bankruptcy 裁定破产;宣告破产
yd=b!\}WJ adjudication of insolvency 裁定无力偿还债务
"VDMO^ adjusted actual 经调整的实数;调整后的实数
Al=ByX @ adjusted current assets 经调整的流动资产;调整后的流动资产
B"8jEYT5 adjusted figure 经调整的数字;调整后的数额
T'{9!By,P adjusted liabilities 经调整的负债;调整后的负债
k/(]1QnW adjusted loss 经调整的亏损;调整后的亏损
NfUt\ p* 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
,u>[cRqw adjusted profit 经调整的利润;调整后的利润
Ec2;?pvd%J adjusted surplus 经调整的盈余额;调整后的盈余额
4*&k~0#t adjusted value 经调整的价值;调整后的价值
Yt?]0i+ adjustment 调整;修订;理算〔保险〕
P0pBR_:o adjustment centre 调剂中心
F$bV}>-1k adjustment lag 调整过程的时间差距;调整时差
7[PEiAI adjustment mechanism 调整机制
A=3L_
#nO adjustment of loss 亏损调整
:bm%f%gg adjustment process 调整过程;调整程序
&d0sv5&s adjustment range 调整幅度
4jt(tZS administered exchange rate 受管制汇率
mRa\ wEg% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0<O()NMv administration expenses 行政费用
hH HQmK<r
administration fee 手续费;行政费
axpZ`BUc administration in bankruptcy 破产管理
)+R n[MMp administration order 遗产管理令
@S=9@3m{w; administrator 管理人;遗产管理人
K`2(Q administrator of the estate 遗产管理人
hJsP;y:@Lm admission of debt 债项承认书
w@<II-9L)< admission of proof 接纳债权证明
$1g1Bn advance 放贷款项;垫付款项;预支款项;预付款项
C!|LGzs0 advance account 暂支帐目;预付款帐户
z;!"i~fFK advance compensation 预付补偿金
rtfRA< advance from shareholder 股东垫款
N<1+aL\ advance pending reimbursement 预支以待日后付还
`XpQR=IOMb advanced economy 先进经济体系
z$WLx advancement 预付;预付财产
X8">DR&>Y advances warrant 垫款令
u~aRFQ: advancing 贷出
Qz3Z_V4k9 adverse balance 逆差
aL%E# adverse exchange 逆汇
|R1T;J<[ advertisement addressed to shareholders 在报章刊登的致股东通告
i[@13kr advice for collection 托收通知书
2j}DI"|h advice of drawing 提款通知书;汇票通知书
+FAj30 advice of payment 付款通知
[q_+s Advisory Committee [Securities and Futures Commission]
UKQ"sC 谘询委员会〔证券及期货事务监察委员会〕
4(8trD6 Advisory Committee on Diversification 经济多元化谘询委员会
Px&_6}YWy affidavit 誓章;遗产申报誓章
xP!QV~$> affidavit of no receipt 述明无收款的誓章
l<BV{Gl affiliate 联号;联营公司;附属公司
VX&PkGi?o affiliated company 附属公司;联号;联营公司
_bi)d201 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)Qd
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ddyX+.LMk African Development Bank [AfDB] 非洲开发银行
PO?_i>mA after-acquired property 事后取得的财产
r5Tdp)S after-hours dealing 市后交易
A4cOnG,
after-tax profit 税后盈利;税后利润;税后溢利
HA*L*:0 agency agreement 代理协议
,T`,OZm agency expenses 代理机构的开支
y?3.W agency fee 代理费
,|B-Nq Agency Law 《代理法》
H#DvCw agent 代理人;承销人
8'HS$J;C agent of company 公司代理人
{eV8h}KIl agent's fee 代理人费;经纪费
`/ayg:WSU aggregate 总计;总数;总体数字
P/girce0 aggregate amount 总款额;总额
hd u2?v@ aggregate assets and liabilities 总体资产与负债
8M@'A5] aggregate at constant price 按固定价格计算的总体数字
[d8Q AO1;) aggregate demand 总需求
RGE(# aggregate gross position 总持仓量
{X&lgj aggregate limit 总限额
80wzn,o
S aggregate of salaries tax 合计薪俸税
&8z<~q aggregate performance 总体表现;总体业绩
d.^g#&h aggregate supply 总体供应
(XQuRL<X aggregate surplus 总盈余
6:O<k2=2 aggregate total 整体总额
}}{n|l+R5 aggregate value 总值;合计价值
8v4 o+wP aggregated basis 合计基准
#5Z`Q^ aggregated net chargeable income 合计应课税入息实额
IF|6iKCE aggregation 合并计算;合计;总和
yjg&/6 aggregation of incomes of husband and wife 夫妇入息合并计算
6FQi=}O 1 aggregation of property 财产的总和
8.#{J&h agio 差价;贴水
iBd6&?E?< 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》
%^pi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
XS [L-NHG 《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》
Ch_rV+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8s@N NjV 《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》
b1.*cIv} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w_xca( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~DI$O[KpR% agreement for a settlement 授产协议
:Iv;%a0 - agreement for assignment 转让协议
ksOGCd^G7 agreement for sale 售卖协议;买卖协议
6JDHwV agreement for sale and purchase 买卖协议
hd(FOKOP agreement for the payment of interest 支付利息协议
`x#Ud)g agreement for the repayment of money 还款协议
@)?]u
U"L agreement of reinsurance 再保险协议
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T6K]~g Agricultural Bank of China 中国农业银行
OegeZV air passenger departure tax 飞机乘客离境税
~0a5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6(Pan% airport tax 机场税
`X6JZxGyd alcohol duty 酒精税
&$F<]]& alienation 让与;让渡;转让
Jpj=d@Of70 alimony 生活费;赡养费
#_@cI(P All Ordinaries Index [AOI] 所有普通股指数
3KkfQ{ all risks 全险;综合险
XiE`_%NW All Sales Record for Stock Market 《股票市场成交报告》
t>I.1AS Allied Capital Resources Limited 新联财务有限公司
iqQT ^
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8w&-O~M allocation letter 拨款信件
$/++afim allocation of fund 分配款项;预留款项
_`|1B$@x allocation of profit 利润分配;溢利分配
d]pb1ECuu allocation warrant 拨款令
'7-Yo
Q allotment 分配;配股
%w*)7@,+- allotment notice 股份配售通知;配股通知
fkBL`[v)4 allotment of shares 股份分配
hMDd*<%l allowable 可获宽免;免税的
4^tSg#!V{ allowable business loss 可扣除的营业亏损
lmvp,BzC allowable expenses 可扣税的支出
h'):/}JPl allowance 免税额;津贴;备抵;准备金
2Wz8E2. allowance for debts 债项的免税额
_\}'5nmw\
allowance for depreciation by wear and tear 耗损折旧免税额
d,V#5l-6 allowance for funeral expenses 殡殓费的免税额
,Of^xER` allowance for inflation 为通货膨胀而预留的款项;通胀准备金
O1J&Lwpk, allowance for repairs and outgoings 修葺及支出方面的免税额
q8v[u_(yD allowance to debtor 给债务人的津贴
-3EQRqVg alteration of capital 资本更改
b-&iJ &>' alternate trustee 候补受托人
;uUFgDi amalgamation 合并
[1VA`:?W ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
QPJ\Iu@D$ ambit of charges 征税范围;收费范围
elOeXYO0 amended valuation 经修订的估值
G%<}TI1} American Commodities Exchange 美国商品交易所
Nr~$i% [ American Express Bank Limited 美国运通银行
N{;!xIv American Stock Exchange 美国证券交易所
;sZG=y@ amortization 摊销
s[yWBew amount due from banks 存放银行同业的款项
Cbw *?9d amount due from banks abroad 存放海外银行同业的款项
&AQqI amount due from holding companies 控股公司欠款
z)qYW6o% amount due from local banks 存放本港银行同业的款项
_M&TT]a amount due to banks 银行同业的存款
z8Q!~NN-K amount due to banks abroad 海外银行同业的存款
*qd:f!Q3 amount due to holding companies 控股公司存款
<'a~ Y3B"o amount due to local banks 本港银行同业的存款
0
&zp amount due to outport banks 外埠银行同业的存款
Ts5)r( amount for note issue 发行纸币的款额
\G" S7 amount of bond 担保契据的款额
M&Ka^h;N amount of consideration 代价款额
LVj1NP amount of contribution 供款数额
2$JGhgDI amount of indebtedness 负债款额
eqo0{e amount of principal of the loan 贷款本金额
!eLj +0 amount of rates chargeable 应征差饷数额
ti\
${C3 amount of share capital 股本额
1 em,/>" amount of sums assured 承保款额
za>UE,?h amount of variation 变动幅度
t]yxLl\ amount of vote 拨款数额
tE7jTe amount payable 应付款额
m&UP@hUV- amount receivable 应收款额
z M9#1^X Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=)[m[@,c analysis 分析
=q4}( ancillary risk 附属风险
HN5m %R&` annual account 周年帐目;周年帐目报表;年度决算;年结
I"07x'Ahq3 annual accounting date 年结日期
^\\3bW9}H annual allowance 每年免税额;年积金;年度津贴;年津
(#Y~z',I annual balance 年度余额
Da=EAG-{7 annual disposable income 每年可动用收入
Mt[yY|Ec| annual estimates 周年预算
QU"WpkO annual fee 年费
-+#%]P8l annual general meeting 周年大会
f%Q{}fC{* annual growth rate 年增率;每年增长率
aF{_"X2 annual long-term supplement 长期个案每年补助金
X 'Ss#s>g annual pensionable emolument 可供计算退休金的年薪
8+zW:0"[ annual report 年报
iNO>'7s7 Annual Report on the Consumer Price Index 《消费物价指数年报》
b\k]Jx annual return 周年报表;周年申报表;每年报税表格
6j<9Y Annual Return Rules 《周年报表规则》
M tN>5k c annual review of consumer prices 每年消费物价回顾
CVj^{||eF annual roll-forward basis 逐年延展方式
$~/2!T_ annual salary 年薪
RJrz ~,} annual statement 年度报表;年度决算表
SK<Rk 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
n
~t{]if" annuitant 年金受益人
qpjY &3SI annuity 年金
1Ms[$$b$ annuity contract 年金合约
*LT~:Gs# annuity on human life 人寿年金
_5oTNL2 antecedent debt 先前的债项
F^i3e31*t ante-dated cheque 倒填日期支票
Wv;0PhF anticipated expenditure 预期开支
sZ.<:mu[ anticipated net profit 预期纯利
(m~>W"x/ anticipated revenue 预期收入
=
tv70d' anti-inflation measure 反通货膨胀措施
4"d,=P.{ anti-inflationary stance 反通货膨胀立场
7=G2sOC apparent deficit 表面赤字
S$6|KY u apparent financial solvency 表面偿债能力
ewZ?+G+m apparent partner 表面合伙人
2w?q7N% application for personal assessment 个人入息课税申请书
44]s`QyG application of fund 资金应用
o<`vh*U@,4 application to release as liquidator and to destruct the books of accounts and documents
C"hN2Z!CD| 申请免除清盘人职务及毁灭帐簿与文件
@KN+)q P appointed actuary 委任精算师
DiC z%'N appointed auditor 委任核数师;委任审计师
ks405 appointed trustee 委任的受托人
wj)LOA0 appointer 委任人
#8$?#
dT apportioned pro rata 按比例分摊
Y"Cf84E apportionment 分配;分摊
@=-(H<0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*}?[tR5 apportionment formula 分摊方程式
YW}$e W* apportionment of estate duty 遗产税的分摊
x.Sf B[SZ appraisal 估价;评估
R+ * ; [ appreciable growth 可观增长
pwFp<O" appreciable impact 显着影响
ewDYu=`* appreciable increase 可观增长
-^_m(@A<~ appreciation 增值;升值
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F$Q#) appreciation against other currencies 相对其他货币升值
_jWs(OmJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E$d#4x appreciation tax 增值税
5E!C?dv(z appropriation 拨款;拨用;拨付
&5CRXf appropriation account 拨款帐目
5ut| eD`3 Appropriation Bill 拨款法案
L*@`i ]jl appropriation-in-aid system 补助拨款办法
3Cf9'C approved assets 核准资产
sS D8Sx/ approved basket stock 认可一篮子证券
AjzTszByu approved budget 核准预算
-<W?it?D approved charitable donation 认可慈善捐款
|23F@s1 approved charitable institution 认可慈善机构
wi(Y=?= approved currency 核准货币;认可货币
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a+ approved estimates 核准预算
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L^J4wYFTO approved overseas insurer 核准海外保险人
]e>qvSuYh approved overseas trust company 核准海外信托公司
6g(;2gY approved pooled investment fund 核准汇集投资基金
bLqy7S9x approved provident fund scheme 认可公积金计划
"<,lqIqA; approved provision 核准拨款
N5Js.j>z approved redeemable share 核准可赎回股份
_&gi4)q approved regional stock 认可地区性证券
z7K{ ,y approved retirement scheme 认可退休金计划
Q$%apL approved subordinated loan 核准附属贷款
C$[d~1t6 arbitrage 套戥;套汇;套利
d&AG~,&d| arbitrageur 套戥者;套汇者
Nx}nOm arbitrary amount 临时款项
*PJH&g#Ge arrangement 措施;安排;协定
ZU4=&K arrears 欠款
v"*r %nCi arrears of pay 欠付薪酬
J_Lmy7~xbD arrears of revenue 逾期未收税款;逾期未收的帐项
7!O"k# articles of association 组织章程;组织细则;组织章程细则
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