A:
X)Dqeb6 A share A股;甲类股份
|?x^8e<* abatement of tax 减税;减扣免税额
j`2B}@ 2 ABN AMRO Bank N.V. 荷兰银行
M'cJ)-G above-the-line expenditure 线上项目支出;经常预算支出
w~<FG4@LU above-the-line receipt 线上项目收入;经常预算收入
2f3=?YqD ABSA Asia Limited 南非联合亚洲有限公司
6sYV7w,'@ absolute change 绝对数值变更
fDU+3b absolute expenditure 实际开支
<\, &:< absolute guideline figure 绝对准则数字
ElQJ\% absolute interest 绝对权益
x1Nme%%& absolute order of discharge 绝对破产解除令
a?zR8$t| absolute profit margin 绝对利润幅度
5R,la\!bQ absolute value 实值;绝对值
cy1\u2x_` absolutely vested interest 绝对既得权益
GhqgRzX absorbed cost 已吸收成本;已分摊成本
M'\pkzx absorption 吸收;分摊;合并
tgO+*q5B absorption rate 吸收率;摊配率;分摊率
J3H.%m!V ACB Finance Limited 亚洲商业财务有限公司
xik`W!1S acceptable form of reciprocity 合理的互惠条件
':,>eL#+uV acceptable rate 适当利率;适当汇率
3hc#FmLr2b acceptance agreement 承兑协议
?N4A9W9 acceptance for honour 参加承兑
TT|-aS0l(u acceptor 承兑人;接受人;受票人
$!a?i@ acceptor for honour 参加承兑人
G3H#XK D accident insurance 意外保险
;US83%* Accident Insurance Association of Hong Kong 香港意外保险公会
-"F0eV+y accident insurance scheme 意外保险计划
ewo*7j4* accident year basis 意外年度基准
+yth_9 accommodation 通融;贷款
dO+kPC accommodation bill 通融票据;空头票据
=fo4x|{O accommodation party 汇票代发人
xC)7eQn/R account balance 帐户余额;帐户结余
h=hoV5d@ account book 帐簿
7.%f01/i account collected in advance 预收款项
3nwz<P account current book 往来帐簿
mDZ=Due1 account of after-acquired property 事后取得的财产报告
ab{;Z5O account of defaulter 拖欠帐目
f](I.lm: account payable 应付帐款
GXO4x|08F account payee only [A/C payee only] 只可转帐;存入收款人帐户
+q7qK* account receivable 应收帐款
'w}p[( account receivable report 应收帐款报表
K~USK?Q% account statement 结单;帐单;会计财务报表
2.]~*7
account title 帐户名称;会计科目
MM7"a?y) accountant's report 会计师报告
o1U}/y+R\ Accountant's Report Rules 会计师报告规则
_~PO accounting and auditing procedure 会计与审计程序;会计与核数程序
vsH3{:&;"P Accounting Arrangements 《会计安排》
ja?s@Y}-9s accounting basis 会计基础
\F[n`C"Is accounting by Official Receiver 破产管理署署长呈交的帐目
NP "ylMr7P Accounting Circular 《会计通告》
j13riI3A accounting class 会计类别
N9pwWg&<+ accounting date 记帐日期;会计结算日期
Bn{)|&; accounting for money 款项核算
Z^<Sj5}6 Accounting Officer 会计主任
?<E0zM+ accounting period 会计报告期;会计期
am2a#4` accounting policy 会计政策;会计方针
uw_H:-J accounting practice 会计惯例
YtMlqF accounting principle 会计准则
"i&fp:E0 accounting record 会计记录
Y hS{$Z accounting report 会计报告
Gp,'kw"I Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<E SvvTf Accounting Society of China 中国会计学会
{(%~i37 accounting statement 会计报表
`T=1<Tw c accounting system 会计制度;会计系统
X3AwM%,! accounting transaction 会计事项;帐务交易
~zMDY F"& accounting treatment 会计处理
cg{Gc]'1# accounting year 会计年度
nz[
m3] accretion 增值;添加
`&H04x"Y$> accrual 应计项目;应累算数目
$5x]%1R accrual basis 应计制;权责发生制
5\&]J7( accrual basis accounting 应计制会计;权责发生制会计
V;k#})_- accrue 应累算;应计
4b=Gg accrued benefit 应累算利益
e9lOk)`t accrued charges 应计费用
D!S8oKW accrued cumulative preference share dividend 应累算的累积优先股股息
7x(v? accrued expenses 应累算费用
3+%nn+m accrued interest payable 应付利息;应计未付利息
^(DL+r, accrued interest receivable 应收利息;应计未收利息
3
&Sp@, accrued right 累算权益
JDKLKHOMZ accruing profit 应累算的利润
u(AA`S" accumulated fiscal reserve 累积财政储备
L$kgK# T accumulated profit 累积利润;滚存溢利
U:\p$ hL9 accumulated reserve 累积储备
.+HcA x{/2 accumulation of surplus income 累积收益盈余
a5)JkC acquired assets 既得资产
6P^hN%0 acquisition 收购;购置;取得
e+{BJN
vz acquisition cost 购置成本
jI A#!4 acquisition expenses 购置费用
6m@0;Ht acquisition of 100% interest 收购全部股权
'mJ13 acquisition of control 取得控制权
Bh,Q8%\6 acquisition of fixed assets 购置固定资产
:xtT)w acquisition of shell “买壳”
ni<[G0#T acquisition price 收购价
>x*)GPDa act of God 天灾
2eHx"Ha acting partner 执事合伙人
#Skj#)I" active market 买卖活跃的市场;交投畅旺的市场;旺市
uRpBeH]Z" active partner 积极参与的合伙人
6#vI;d[^ active trading 交投活跃
HD H actual circulation 实际流通
TA| s@T{ actual cost 实际成本
Cdmy.gx^ actual expenditure 实际开支;实际支出
_N@(Y : actual income 实际入息;实际收入;实际收益
H nd+l)ng actual market 现货市场
UBIIo'u actual price 现货价;实际价格
7DZTQUb" actual profit 实际利润
2LC
w*eT{) actual quotation 实盘;实际价位;实际报价
#
M>wH`Q# actual year basis 按实际年度计算
_@K YF) actuals 实货
x;(g actuarial investigation 精算调查
j_V/GnEQ actuarial principle 精算原则
ol }`Wwy actuarial report 精算师报告
TL@mM Actuarial Society of Hong Kong 香港精算学会
wV>c" J actuarial valuation 精算师估值
gH'3 dS!{ actuary 精算师
~
aA;<# ad referendum agreement 暂定协议;有待覆核的协定
+99Bi2H}o ad valorem duty 从价税;按值征税
&(7$&Q ad valorem duty system 从价税制
y;QQ| =, ad valorem fee 从价费
s[T{c.F ad valorem tariff 从价关税
QF&6?e06p0 additional allowance 额外免税额
`S$sQ& additional amount for unexpired risk 未过期风险的额外款额
m1V- %kUI additional assessable profit 补加应评税利润
A2BRbwr> additional assessment 补加评税
|6*Va%LYO- additional commitment 额外承担
aj
v}JV&: additional commitment vote 额外承担拨款
N<n8'XDdG additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#R<G,"N5 additional dependent parent allowance 供养父母额外免税额
?;RD u[eD additional provision 额外拨款
61>f(?s additional stamp duty 附加印花税
tR;{. additional tax 补加税罚款;补加税款
w5(yCyNp~ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
NWaO_sm adjudged bankrupt 被裁定破产
O8y9dX-2 adjudicated bankrupt 裁定破产人
[4\aYB 9N adjudication fee 裁定费;评定印花税额手续费;评估契据费
73)Ll"( adjudication of bankruptcy 裁定破产;宣告破产
.pW o >`" adjudication of insolvency 裁定无力偿还债务
sUV>@UMnu adjusted actual 经调整的实数;调整后的实数
A Iv<f9*.: adjusted current assets 经调整的流动资产;调整后的流动资产
{G%3*=?,j adjusted figure 经调整的数字;调整后的数额
i*68-n adjusted liabilities 经调整的负债;调整后的负债
oLw|uU-| adjusted loss 经调整的亏损;调整后的亏损
Man^<T%F 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
0ERsMnU' adjusted profit 经调整的利润;调整后的利润
BUDGyl/= adjusted surplus 经调整的盈余额;调整后的盈余额
N6q5`Ry adjusted value 经调整的价值;调整后的价值
1!1DuQ adjustment 调整;修订;理算〔保险〕
:*cHA adjustment centre 调剂中心
q0g1EJar adjustment lag 调整过程的时间差距;调整时差
D:)~%wu Lt adjustment mechanism 调整机制
<p/MyqZf adjustment of loss 亏损调整
9t0Cj/w} adjustment process 调整过程;调整程序
W #47Cz adjustment range 调整幅度
+N8aq<l administered exchange rate 受管制汇率
ZMJ3NN]F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fB7ljg administration expenses 行政费用
-f 4>MG administration fee 手续费;行政费
0-GKu d administration in bankruptcy 破产管理
?b"Vj+1:x administration order 遗产管理令
LyV#j>gD administrator 管理人;遗产管理人
C#h76fpH administrator of the estate 遗产管理人
}k| g%HJ admission of debt 债项承认书
(V)9s\Le_ admission of proof 接纳债权证明
zhjJ>d%w advance 放贷款项;垫付款项;预支款项;预付款项
)WmZP3$^TX advance account 暂支帐目;预付款帐户
G:DSWW} advance compensation 预付补偿金
ee^4KKsh\ advance from shareholder 股东垫款
qh H+m advance pending reimbursement 预支以待日后付还
Az9J\V~" advanced economy 先进经济体系
nNu[c[V advancement 预付;预付财产
+[_gyLN<5b advances warrant 垫款令
KX=/B=3~ advancing 贷出
s&0*'^'O[S adverse balance 逆差
H4 =IY adverse exchange 逆汇
l@#b;M/ advertisement addressed to shareholders 在报章刊登的致股东通告
$YPQC advice for collection 托收通知书
}H; ]k-) advice of drawing 提款通知书;汇票通知书
j
C9<hLt advice of payment 付款通知
%_)b>C18y Advisory Committee [Securities and Futures Commission]
w~]}acP 谘询委员会〔证券及期货事务监察委员会〕
Z@u ;Z[@ Advisory Committee on Diversification 经济多元化谘询委员会
w0aHEvH/ affidavit 誓章;遗产申报誓章
Bu':2"7 affidavit of no receipt 述明无收款的誓章
N" ; ^S affiliate 联号;联营公司;附属公司
=O,e97 affiliated company 附属公司;联号;联营公司
v|>BDN@,6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[&Lxz~W][ affordability 负担能力
`u$24h'! African Development Bank [AfDB] 非洲开发银行
7F~xq#Wi# after-acquired property 事后取得的财产
v >NTh after-hours dealing 市后交易
yG4 MUf6 after-tax profit 税后盈利;税后利润;税后溢利
9 #:ue@) agency agreement 代理协议
,rXW`7!2 agency expenses 代理机构的开支
. rRc agency fee 代理费
XGL"gD
Agency Law 《代理法》
^,>}%1\ agent 代理人;承销人
CO7CNN agent of company 公司代理人
ID&zY;f agent's fee 代理人费;经纪费
gl Li aggregate 总计;总数;总体数字
(Y&R0jt aggregate amount 总款额;总额
7@3M]5:3g aggregate assets and liabilities 总体资产与负债
L-SdQTx_ aggregate at constant price 按固定价格计算的总体数字
%N!h38N2 aggregate demand 总需求
b\H/-7< aggregate gross position 总持仓量
;>sq_4_ aggregate limit 总限额
e_\SSH@tw aggregate of salaries tax 合计薪俸税
jjNxatAN aggregate performance 总体表现;总体业绩
2~+'vi aggregate supply 总体供应
ud5x$` aggregate surplus 总盈余
G6f%/m` aggregate total 整体总额
/]P%b K6B aggregate value 总值;合计价值
e$gaE</ aggregated basis 合计基准
x[zKtX aggregated net chargeable income 合计应课税入息实额
MI?]8+l aggregation 合并计算;合计;总和
`;R|V aggregation of incomes of husband and wife 夫妇入息合并计算
F@oT7NB/n aggregation of property 财产的总和
3J23q agio 差价;贴水
HdDo Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
s#M?
tyhj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}x>}:"P;W 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:+kg4v&r Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T
"ZQPLg 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
DX7Ou%P,mg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m/SJ4op$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(v9!g# agreement for a settlement 授产协议
"0p +SZ~D agreement for assignment 转让协议
}//8$Z<( agreement for sale 售卖协议;买卖协议
"'Q$.sR agreement for sale and purchase 买卖协议
56/.*qa agreement for the payment of interest 支付利息协议
`\4 RFr$ agreement for the repayment of money 还款协议
ot&j HS' agreement of reinsurance 再保险协议
yL^M~lws Agricultural Bank of China 中国农业银行
hlYS=cgY= air passenger departure tax 飞机乘客离境税
Y0R\u\b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s:qxAUi\/ airport tax 机场税
XY&]T'A alcohol duty 酒精税
ZdJVs/33Vn alienation 让与;让渡;转让
%`t]FV^# alimony 生活费;赡养费
AIIBd All Ordinaries Index [AOI] 所有普通股指数
1t}
(+NNjH all risks 全险;综合险
)eIz{Mdp= All Sales Record for Stock Market 《股票市场成交报告》
8,Q.t7v Allied Capital Resources Limited 新联财务有限公司
d|D'&&&c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nA{ncTg1\ allocation letter 拨款信件
81%qM7v9H allocation of fund 分配款项;预留款项
4okHAv8; allocation of profit 利润分配;溢利分配
M9ter& allocation warrant 拨款令
(9'G allotment 分配;配股
|1\dCE03} allotment notice 股份配售通知;配股通知
U>3%!83kF allotment of shares 股份分配
Z`0r]V`Ys allowable 可获宽免;免税的
@eAGN|C5 allowable business loss 可扣除的营业亏损
f6(9wz$Trt allowable expenses 可扣税的支出
d6Q :{!Sd" allowance 免税额;津贴;备抵;准备金
W}<M?b4tP allowance for debts 债项的免税额
Z]1z*dv allowance for depreciation by wear and tear 耗损折旧免税额
P5ESrZ@f allowance for funeral expenses 殡殓费的免税额
4`EvEv$i allowance for inflation 为通货膨胀而预留的款项;通胀准备金
\!' {-J allowance for repairs and outgoings 修葺及支出方面的免税额
?$`1%Y9 allowance to debtor 给债务人的津贴
pE YrmC alteration of capital 资本更改
_Oaso > alternate trustee 候补受托人
R+@sHsZ@ amalgamation 合并
4IGQ,RTB ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
T{ v<