A:
my\oC^/9 A share A股;甲类股份
Ef*.}gcU abatement of tax 减税;减扣免税额
v=Bh
A9[ ABN AMRO Bank N.V. 荷兰银行
N n-6/]d# above-the-line expenditure 线上项目支出;经常预算支出
mBgx17K/-_ above-the-line receipt 线上项目收入;经常预算收入
Y X{ ABSA Asia Limited 南非联合亚洲有限公司
[Oy2&C absolute change 绝对数值变更
xY}j8~k absolute expenditure 实际开支
^5@"|m1 absolute guideline figure 绝对准则数字
8/kO9'.P absolute interest 绝对权益
7Caap/L: absolute order of discharge 绝对破产解除令
o >4>7
absolute profit margin 绝对利润幅度
Zz*mf+ absolute value 实值;绝对值
[6gHi.`p' absolutely vested interest 绝对既得权益
%Ja{IWz9L absorbed cost 已吸收成本;已分摊成本
Hr,lA( absorption 吸收;分摊;合并
ZxeE6M^w absorption rate 吸收率;摊配率;分摊率
?bYQZJ>& ACB Finance Limited 亚洲商业财务有限公司
gl\{QcI8< acceptable form of reciprocity 合理的互惠条件
pYvF}8
acceptable rate 适当利率;适当汇率
Pg8= acceptance agreement 承兑协议
8}`8lOE7 acceptance for honour 参加承兑
.Fz6+m;Z acceptor 承兑人;接受人;受票人
*M!YQ<7G^d acceptor for honour 参加承兑人
|/Q. "d accident insurance 意外保险
3LnyQ Accident Insurance Association of Hong Kong 香港意外保险公会
9l^ accident insurance scheme 意外保险计划
M,U=zNPnk accident year basis 意外年度基准
L$?~TY accommodation 通融;贷款
Zu73x#pI accommodation bill 通融票据;空头票据
7ofH@U accommodation party 汇票代发人
\^W? account balance 帐户余额;帐户结余
(']z\4o account book 帐簿
exN#!&;
account collected in advance 预收款项
oW1olmpp= account current book 往来帐簿
D~?*Xv]s~ account of after-acquired property 事后取得的财产报告
n[S*gX0 account of defaulter 拖欠帐目
7XC}C+ account payable 应付帐款
pQ`L=#WM account payee only [A/C payee only] 只可转帐;存入收款人帐户
>;U%~yy}qc account receivable 应收帐款
q9z!g/,d/ account receivable report 应收帐款报表
zyn =Xv@p account statement 结单;帐单;会计财务报表
B-p5;h> account title 帐户名称;会计科目
K>JU/( accountant's report 会计师报告
kT=|tQ@ Accountant's Report Rules 会计师报告规则
' g!_Flk accounting and auditing procedure 会计与审计程序;会计与核数程序
NP`ll0s Accounting Arrangements 《会计安排》
?B:wV?-` accounting basis 会计基础
eOO*gM= accounting by Official Receiver 破产管理署署长呈交的帐目
MP&4}De Accounting Circular 《会计通告》
U~@B%Msb
L accounting class 会计类别
Fm~}A4 accounting date 记帐日期;会计结算日期
mNB ]e5;N accounting for money 款项核算
%z_b/yG Accounting Officer 会计主任
c@{^3V##T accounting period 会计报告期;会计期
{YLJKu!M accounting policy 会计政策;会计方针
p.Yg-CA accounting practice 会计惯例
_BaS\U%1( accounting principle 会计准则
n/Z =q?_ accounting record 会计记录
BqA wo accounting report 会计报告
X"59`Yh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bGnJ4R3J Accounting Society of China 中国会计学会
ebwoMG,B- accounting statement 会计报表
hUvH
t+d accounting system 会计制度;会计系统
BnY|t2r accounting transaction 会计事项;帐务交易
(&x\,19U$ accounting treatment 会计处理
c`=hK* accounting year 会计年度
3/<^R}w\
accretion 增值;添加
J-?(sjIX accrual 应计项目;应累算数目
j'b4Sbs-f accrual basis 应计制;权责发生制
-+Ji~;b accrual basis accounting 应计制会计;权责发生制会计
5.UgJ/ accrue 应累算;应计
J, U~.c accrued benefit 应累算利益
?Og ;W9i accrued charges 应计费用
F<<H [,%0 accrued cumulative preference share dividend 应累算的累积优先股股息
>(J!8*7 accrued expenses 应累算费用
PEhLzZX+ accrued interest payable 应付利息;应计未付利息
XYVeHP! accrued interest receivable 应收利息;应计未收利息
ptfADG accrued right 累算权益
itMc!bUQ accruing profit 应累算的利润
O@&I.d$ accumulated fiscal reserve 累积财政储备
j`hbQp\` accumulated profit 累积利润;滚存溢利
KywT Oq accumulated reserve 累积储备
NT:>.~ah@& accumulation of surplus income 累积收益盈余
}i~ j"m acquired assets 既得资产
)Em,3I/.l acquisition 收购;购置;取得
HYa!$P3}[ acquisition cost 购置成本
AU\!5+RDB acquisition expenses 购置费用
ZWW}r~d{ acquisition of 100% interest 收购全部股权
pDN,(Ip acquisition of control 取得控制权
W]]2Uo. acquisition of fixed assets 购置固定资产
t$%}*@x7 acquisition of shell “买壳”
GUZi }a|= acquisition price 收购价
?E+XD'~ act of God 天灾
;!Bkk9r"H acting partner 执事合伙人
5mBk[{ active market 买卖活跃的市场;交投畅旺的市场;旺市
CBHWMetJ* active partner 积极参与的合伙人
@isqFKjph active trading 交投活跃
ew~FN actual circulation 实际流通
1 SZa\ ][@ actual cost 实际成本
5n#&Hjb*F0 actual expenditure 实际开支;实际支出
D4T+Gk"n actual income 实际入息;实际收入;实际收益
|,f6c
Omf actual market 现货市场
B}T72!a actual price 现货价;实际价格
l/M+JT~R actual profit 实际利润
g}h0J%s actual quotation 实盘;实际价位;实际报价
I[ C.iILL actual year basis 按实际年度计算
J(L$pIM actuals 实货
yU`IyaazZ actuarial investigation 精算调查
3P>@ : actuarial principle 精算原则
Dn!V)T actuarial report 精算师报告
Fm{y.URo
Actuarial Society of Hong Kong 香港精算学会
|mX8fRh actuarial valuation 精算师估值
C*<LVW{P actuary 精算师
|a3b2x, ad referendum agreement 暂定协议;有待覆核的协定
--D`YmB ad valorem duty 从价税;按值征税
IC42O_^ ad valorem duty system 从价税制
QY!A[!6h ad valorem fee 从价费
HX[#tT|m~ ad valorem tariff 从价关税
jlZNANR3 additional allowance 额外免税额
7MfvU|D[d/ additional amount for unexpired risk 未过期风险的额外款额
Jl}7]cVq# additional assessable profit 补加应评税利润
~=Sr0+vV additional assessment 补加评税
;T(^riAEl additional commitment 额外承担
,+{ 43;a additional commitment vote 额外承担拨款
2/WXdo additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
? 'nMZ additional dependent parent allowance 供养父母额外免税额
AO]e^Q additional provision 额外拨款
BJTljg({o additional stamp duty 附加印花税
XoOe=V?I ) additional tax 补加税罚款;补加税款
c Ix(;[U Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
KcE=m\ h adjudged bankrupt 被裁定破产
J0o[WD$Ax adjudicated bankrupt 裁定破产人
!b_IH0]U adjudication fee 裁定费;评定印花税额手续费;评估契据费
_l<"Qqt adjudication of bankruptcy 裁定破产;宣告破产
~a Rq\fx{ adjudication of insolvency 裁定无力偿还债务
W3kilhZ adjusted actual 经调整的实数;调整后的实数
=#Jb9=zdR adjusted current assets 经调整的流动资产;调整后的流动资产
?Ci\3)u,P adjusted figure 经调整的数字;调整后的数额
m-]"I8[ adjusted liabilities 经调整的负债;调整后的负债
xCD+qP^ adjusted loss 经调整的亏损;调整后的亏损
Z
m>69gl 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
1owoh,V6 adjusted profit 经调整的利润;调整后的利润
6ZJQ '9f adjusted surplus 经调整的盈余额;调整后的盈余额
kM@,^`& adjusted value 经调整的价值;调整后的价值
P n DZi adjustment 调整;修订;理算〔保险〕
FUqiP(A adjustment centre 调剂中心
HC$cK+,ZU} adjustment lag 调整过程的时间差距;调整时差
C2T,1 = adjustment mechanism 调整机制
>@o*v*25 adjustment of loss 亏损调整
T9 1Iz+j adjustment process 调整过程;调整程序
^
T S\x/P adjustment range 调整幅度
MvA_tRO administered exchange rate 受管制汇率
'rgV]Oy Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vJ s/ett administration expenses 行政费用
7#`:m|$ administration fee 手续费;行政费
O5w\oDhMb administration in bankruptcy 破产管理
*{bqHMd4L administration order 遗产管理令
7dRU7p> administrator 管理人;遗产管理人
12E"6E) administrator of the estate 遗产管理人
}K\_N]#6n admission of debt 债项承认书
'Z[R*Ikzq admission of proof 接纳债权证明
dEnhNPeRl advance 放贷款项;垫付款项;预支款项;预付款项
A_+WY|#M advance account 暂支帐目;预付款帐户
X5=7DE] advance compensation 预付补偿金
O)?0G$0 advance from shareholder 股东垫款
Lj#6K@u@Z advance pending reimbursement 预支以待日后付还
%]` W sG advanced economy 先进经济体系
pD9c%P advancement 预付;预付财产
P:o<kRj1 advances warrant 垫款令
E7,\s
advancing 贷出
lPQH_+)Z" adverse balance 逆差
*Bj G3Jc5 adverse exchange 逆汇
B^Q#@[T advertisement addressed to shareholders 在报章刊登的致股东通告
6lGL.m'Ra advice for collection 托收通知书
(`N/1}vk advice of drawing 提款通知书;汇票通知书
_e
W* advice of payment 付款通知
<f%9w] Advisory Committee [Securities and Futures Commission]
r_",E=e 谘询委员会〔证券及期货事务监察委员会〕
~*qGH Advisory Committee on Diversification 经济多元化谘询委员会
E*$:~w affidavit 誓章;遗产申报誓章
VI4d/2e affidavit of no receipt 述明无收款的誓章
R.7"ZG affiliate 联号;联营公司;附属公司
<5
+?&i affiliated company 附属公司;联号;联营公司
S;C3R5*: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
POf \l affordability 负担能力
0qv)'[O African Development Bank [AfDB] 非洲开发银行
oT'XcMn after-acquired property 事后取得的财产
Jq->DzSmj/ after-hours dealing 市后交易
W~qo
`r after-tax profit 税后盈利;税后利润;税后溢利
uE2Yn`Ha agency agreement 代理协议
ME(!xI//JZ agency expenses 代理机构的开支
QZY(S*Up agency fee 代理费
VmW_, Agency Law 《代理法》
b({2|R agent 代理人;承销人
cjL!$OE6 agent of company 公司代理人
;%)i/MGEB agent's fee 代理人费;经纪费
(0S"ZT aggregate 总计;总数;总体数字
sr\MQ?\fB aggregate amount 总款额;总额
9D@Ez"xv aggregate assets and liabilities 总体资产与负债
C<pF13*4 aggregate at constant price 按固定价格计算的总体数字
w?[)nlNW aggregate demand 总需求
1VeCAx[e aggregate gross position 总持仓量
otOl7XF aggregate limit 总限额
Ldu!uihx aggregate of salaries tax 合计薪俸税
%+.]>''a aggregate performance 总体表现;总体业绩
R#t~i&v/ aggregate supply 总体供应
psMagzr&)e aggregate surplus 总盈余
4xlsdq8`t aggregate total 整体总额
&HE8O}<> aggregate value 总值;合计价值
LZeR.8XM> aggregated basis 合计基准
;rFa I^ aggregated net chargeable income 合计应课税入息实额
srCjq aggregation 合并计算;合计;总和
E-/]UH3u H aggregation of incomes of husband and wife 夫妇入息合并计算
;RrfE8mGj aggregation of property 财产的总和
# a3Q<%V agio 差价;贴水
H/b(dbs Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
7J_H Ox# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k$hWR;U 《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》
m=R4A4Y7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Djzb#M'm 《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》
1osI~oNZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@ZmpcoDI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3|A"CU/z@ agreement for a settlement 授产协议
)z aMycW agreement for assignment 转让协议
Vq*p?cF . agreement for sale 售卖协议;买卖协议
Ai/#C$MY$ agreement for sale and purchase 买卖协议
GV9"8MZ6 agreement for the payment of interest 支付利息协议
.sLx6J% agreement for the repayment of money 还款协议
@{a(f; agreement of reinsurance 再保险协议
{kC]x2 U Agricultural Bank of China 中国农业银行
j>6{PDaT air passenger departure tax 飞机乘客离境税
H;^6%HV1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h'bxgIl'` airport tax 机场税
@/9>
/?JP alcohol duty 酒精税
8E" .y$AW alienation 让与;让渡;转让
{3;4=R3 alimony 生活费;赡养费
ScI9.{ All Ordinaries Index [AOI] 所有普通股指数
W]
lFwj all risks 全险;综合险
~6OdPD All Sales Record for Stock Market 《股票市场成交报告》
NEN br$,G Allied Capital Resources Limited 新联财务有限公司
wiutUb
Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GVg0)} allocation letter 拨款信件
a+X X?uN{ allocation of fund 分配款项;预留款项
PBUc9/ allocation of profit 利润分配;溢利分配
r1[0#5kJ;J allocation warrant 拨款令
2]7nw1& allotment 分配;配股
!,\]> c allotment notice 股份配售通知;配股通知
N=wB1gJ allotment of shares 股份分配
&W ~,q( allowable 可获宽免;免税的
h7*m+/ O allowable business loss 可扣除的营业亏损
G~_dSa@g G allowable expenses 可扣税的支出
JeO(sj$e allowance 免税额;津贴;备抵;准备金
]@'YlPU allowance for debts 债项的免税额
n>@(gDq allowance for depreciation by wear and tear 耗损折旧免税额
L0|u^J allowance for funeral expenses 殡殓费的免税额
rR7}SEa allowance for inflation 为通货膨胀而预留的款项;通胀准备金
m1(rAr1 allowance for repairs and outgoings 修葺及支出方面的免税额
2sXWeiJy; allowance to debtor 给债务人的津贴
)'qZ6% alteration of capital 资本更改
s^6S {XJ alternate trustee 候补受托人
Tx!mW-Lt amalgamation 合并
K
<0ItNv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p1Els/| ambit of charges 征税范围;收费范围
S]<Hx_[} amended valuation 经修订的估值
NZ
Xmrc{S American Commodities Exchange 美国商品交易所
:+u?A American Express Bank Limited 美国运通银行
U*6r".sz American Stock Exchange 美国证券交易所
[1s B amortization 摊销
Y+D#Dv | amount due from banks 存放银行同业的款项
U#Ud~Q q amount due from banks abroad 存放海外银行同业的款项
_/KN98+ amount due from holding companies 控股公司欠款
P'g$F<~V amount due from local banks 存放本港银行同业的款项
!#>{..}}3
amount due to banks 银行同业的存款
_xbVAI4 amount due to banks abroad 海外银行同业的存款
x1TB
(^aX amount due to holding companies 控股公司存款
2cww7z/B amount due to local banks 本港银行同业的存款
nzU@}/A/ amount due to outport banks 外埠银行同业的存款
~*H!zKIx amount for note issue 发行纸币的款额
:HwB+Bjy amount of bond 担保契据的款额
9XS'5AXN amount of consideration 代价款额
^Zg"`&E amount of contribution 供款数额
#wt#-U; amount of indebtedness 负债款额
,3x3&c amount of principal of the loan 贷款本金额
oJ5V^. amount of rates chargeable 应征差饷数额
"_9Dau$ amount of share capital 股本额
t,&1~_9 amount of sums assured 承保款额
x;kW }U amount of variation 变动幅度
O7E0{8 amount of vote 拨款数额
/Wt<[g# amount payable 应付款额
A_CK,S*\,& amount receivable 应收款额
Iz
VtiX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
c$>Tfa'H analysis 分析
G6L'RP ancillary risk 附属风险
aj1Zi3h annual account 周年帐目;周年帐目报表;年度决算;年结
TJ+yBMd*% annual accounting date 年结日期
,%Dn}mWu annual allowance 每年免税额;年积金;年度津贴;年津
+Ge-!&.;A annual balance 年度余额
)y._]is)b annual disposable income 每年可动用收入
Z:5e:M annual estimates 周年预算
iEnDS@7 annual fee 年费
m&fm<?| annual general meeting 周年大会
U"/":w ~ annual growth rate 年增率;每年增长率
?&"-y)FG annual long-term supplement 长期个案每年补助金
Td?a=yu:J annual pensionable emolument 可供计算退休金的年薪
bKiV<&Z5d annual report 年报
W*N^G p@ Annual Report on the Consumer Price Index 《消费物价指数年报》
B!6?+<J" annual return 周年报表;周年申报表;每年报税表格
SxH b76 ; Annual Return Rules 《周年报表规则》
81`-xVd annual review of consumer prices 每年消费物价回顾
{ "=d7i annual roll-forward basis 逐年延展方式
y 1z4qSeM annual salary 年薪
Bh<)e5lP: annual statement 年度报表;年度决算表
fsb_*sh& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
r;SA1n# annuitant 年金受益人
jgbE@IA@!' annuity 年金
k\I+T~~xD annuity contract 年金合约
n-0RA~5z annuity on human life 人寿年金
Q`'w)aV antecedent debt 先前的债项
g"^<LX- ante-dated cheque 倒填日期支票
fn]f$n*` anticipated expenditure 预期开支
``DS?pUY anticipated net profit 预期纯利
F^z&s]^~ anticipated revenue 预期收入
9F@ Q anti-inflation measure 反通货膨胀措施
!3E33 anti-inflationary stance 反通货膨胀立场
n](Q)h'nlo apparent deficit 表面赤字
xmsw'\ apparent financial solvency 表面偿债能力
hv2@}<