A:
[ML%u$- A share A股;甲类股份
1P(5+9"s abatement of tax 减税;减扣免税额
PuKT0*_ 7 ABN AMRO Bank N.V. 荷兰银行
vM_UF{a$= above-the-line expenditure 线上项目支出;经常预算支出
E-P;3lS~ above-the-line receipt 线上项目收入;经常预算收入
qmNg Ez% ABSA Asia Limited 南非联合亚洲有限公司
I[mlQmwsL. absolute change 绝对数值变更
KI* erK
[d absolute expenditure 实际开支
V`F]L^m=L absolute guideline figure 绝对准则数字
ZE+VLV v absolute interest 绝对权益
:bJT2o[ absolute order of discharge 绝对破产解除令
}$6;g-|HX absolute profit margin 绝对利润幅度
<g/Z(<{wor absolute value 实值;绝对值
0L3v[%_j" absolutely vested interest 绝对既得权益
-0W s3 absorbed cost 已吸收成本;已分摊成本
vuL;P"F4& absorption 吸收;分摊;合并
5u(,g1s}UZ absorption rate 吸收率;摊配率;分摊率
3em&7QM ACB Finance Limited 亚洲商业财务有限公司
mMp( acceptable form of reciprocity 合理的互惠条件
* z,] mi% acceptable rate 适当利率;适当汇率
P0R8
f acceptance agreement 承兑协议
\Y37wy4 acceptance for honour 参加承兑
+4 8a..4sN acceptor 承兑人;接受人;受票人
FU;b8{Y acceptor for honour 参加承兑人
2n/cqK accident insurance 意外保险
0?x9.] Accident Insurance Association of Hong Kong 香港意外保险公会
kU*Fif accident insurance scheme 意外保险计划
,C4gA(')K accident year basis 意外年度基准
WA~PE` U accommodation 通融;贷款
7/ $r accommodation bill 通融票据;空头票据
2[^p6s[ accommodation party 汇票代发人
d A[MjOd3 account balance 帐户余额;帐户结余
%E1_)^^ account book 帐簿
@m#1[n; account collected in advance 预收款项
BWtGeaW/sr account current book 往来帐簿
6p=OM=R account of after-acquired property 事后取得的财产报告
=f{)!uW<4 account of defaulter 拖欠帐目
9 E@}@ZV( account payable 应付帐款
mA{G:
d account payee only [A/C payee only] 只可转帐;存入收款人帐户
gb_r <j:w account receivable 应收帐款
K<BS%~,I account receivable report 应收帐款报表
S"}G/lBx. account statement 结单;帐单;会计财务报表
`~~.0QC account title 帐户名称;会计科目
0uw3[,I
accountant's report 会计师报告
2 q4dCbJ! Accountant's Report Rules 会计师报告规则
N;\G=q]
9 accounting and auditing procedure 会计与审计程序;会计与核数程序
qD#E, "% Accounting Arrangements 《会计安排》
:6N'%LKK accounting basis 会计基础
$|0?$U7! accounting by Official Receiver 破产管理署署长呈交的帐目
B#zu<z Accounting Circular 《会计通告》
TbK;_pg accounting class 会计类别
t<UtSkE1 accounting date 记帐日期;会计结算日期
cx+li4v accounting for money 款项核算
.u<i<S Accounting Officer 会计主任
}3^b1D>2O accounting period 会计报告期;会计期
/o/0 9K accounting policy 会计政策;会计方针
.aA8'/ accounting practice 会计惯例
+Jf45[D accounting principle 会计准则
7 3 Oo; accounting record 会计记录
Q&JnF`* accounting report 会计报告
4E"OD+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K3CTxU( Accounting Society of China 中国会计学会
r[u@[ accounting statement 会计报表
"OdR"M(G\ accounting system 会计制度;会计系统
#z(JYw, accounting transaction 会计事项;帐务交易
1@i 8ASL accounting treatment 会计处理
ZysZS% accounting year 会计年度
J2vaKl accretion 增值;添加
q#=}T~4j accrual 应计项目;应累算数目
Pc{0Js5VzE accrual basis 应计制;权责发生制
$<]G#&F accrual basis accounting 应计制会计;权责发生制会计
"Z\^dR accrue 应累算;应计
;aI`4; accrued benefit 应累算利益
\W;+@w|c accrued charges 应计费用
4mqA*c%6S accrued cumulative preference share dividend 应累算的累积优先股股息
SK>*tKY
accrued expenses 应累算费用
D09/(%4j accrued interest payable 应付利息;应计未付利息
e>GX]tK accrued interest receivable 应收利息;应计未收利息
UNc[h&@_ accrued right 累算权益
_ +"V5z accruing profit 应累算的利润
x|TLMu=3= accumulated fiscal reserve 累积财政储备
F74^HQ*J accumulated profit 累积利润;滚存溢利
2X=
pu.;F accumulated reserve 累积储备
?6m6 4{M accumulation of surplus income 累积收益盈余
Z*M]AvO+# acquired assets 既得资产
1=9M@r~ ^ acquisition 收购;购置;取得
o1d ECLQa acquisition cost 购置成本
!_ng_,J acquisition expenses 购置费用
52zD!( acquisition of 100% interest 收购全部股权
u4W2{ acquisition of control 取得控制权
byyzXRO; acquisition of fixed assets 购置固定资产
[q<Vm- acquisition of shell “买壳”
,g"[7Za acquisition price 收购价
+O2z&a;q act of God 天灾
[1 ?
acting partner 执事合伙人
}8zw| (GR, active market 买卖活跃的市场;交投畅旺的市场;旺市
"IvFkS=*Q active partner 积极参与的合伙人
[VsTyqV a active trading 交投活跃
5y1:oiE/ actual circulation 实际流通
k9'`<82Y actual cost 实际成本
i8kyYMPP actual expenditure 实际开支;实际支出
h VQj$TA actual income 实际入息;实际收入;实际收益
!^,<nP actual market 现货市场
<z=d5g{n actual price 现货价;实际价格
X=W.{? actual profit 实际利润
|$)+h\h actual quotation 实盘;实际价位;实际报价
{e1akg. actual year basis 按实际年度计算
2<
"- actuals 实货
(;Ad:!9{ actuarial investigation 精算调查
xv+47.?N actuarial principle 精算原则
ZbZCW:8>k actuarial report 精算师报告
y\xa<!:g Actuarial Society of Hong Kong 香港精算学会
{]F};_ actuarial valuation 精算师估值
j~'a %P actuary 精算师
"SV#e4C. ad referendum agreement 暂定协议;有待覆核的协定
d7*fP S ad valorem duty 从价税;按值征税
I|SQhbi ad valorem duty system 从价税制
P>i!f!o*I ad valorem fee 从价费
VY@6!9G ad valorem tariff 从价关税
;ye5HlH}. additional allowance 额外免税额
4$wn8!x2| additional amount for unexpired risk 未过期风险的额外款额
%:DH_0 additional assessable profit 补加应评税利润
RAh4#8] additional assessment 补加评税
whoQA}X> additional commitment 额外承担
n@`:"j%s_ additional commitment vote 额外承担拨款
OX
r%b additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*?-,=%,z/ additional dependent parent allowance 供养父母额外免税额
k'(eQ5R3L additional provision 额外拨款
i.(kX`~J1 additional stamp duty 附加印花税
- fB;pS, additional tax 补加税罚款;补加税款
wUj#ACqB Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
J'=iEI adjudged bankrupt 被裁定破产
1h[xVvo<L adjudicated bankrupt 裁定破产人
;Sq n
w adjudication fee 裁定费;评定印花税额手续费;评估契据费
^qro0]"LD adjudication of bankruptcy 裁定破产;宣告破产
=u.jZ*u]WT adjudication of insolvency 裁定无力偿还债务
T|L_+(M{ adjusted actual 经调整的实数;调整后的实数
+'@j~\>^yJ adjusted current assets 经调整的流动资产;调整后的流动资产
&6#>a"?" adjusted figure 经调整的数字;调整后的数额
c=52*& adjusted liabilities 经调整的负债;调整后的负债
)qL UHE= adjusted loss 经调整的亏损;调整后的亏损
s[}4Q|s% 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
L2jjkyX] adjusted profit 经调整的利润;调整后的利润
"3r7/>xy adjusted surplus 经调整的盈余额;调整后的盈余额
u5 1%~ adjusted value 经调整的价值;调整后的价值
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/"9 adjustment 调整;修订;理算〔保险〕
:Nt_LsH adjustment centre 调剂中心
E;vF
:?| adjustment lag 调整过程的时间差距;调整时差
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adjustment mechanism 调整机制
{j!jm5 adjustment of loss 亏损调整
dP7nR1GS adjustment process 调整过程;调整程序
_>LI[yf{ adjustment range 调整幅度
@}8~TbP administered exchange rate 受管制汇率
qIC9L"I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l5*sCp*Z administration expenses 行政费用
XS&oW administration fee 手续费;行政费
R'Uw17I administration in bankruptcy 破产管理
\d&/,?,Ey administration order 遗产管理令
q"uP%TN administrator 管理人;遗产管理人
RaBq@r*( administrator of the estate 遗产管理人
"{lw;AA5F admission of debt 债项承认书
^hN.FIzM admission of proof 接纳债权证明
z/Kjz$l! advance 放贷款项;垫付款项;预支款项;预付款项
7F;dLd' advance account 暂支帐目;预付款帐户
{f12&t advance compensation 预付补偿金
{$ (X,E advance from shareholder 股东垫款
jlA?JB advance pending reimbursement 预支以待日后付还
[Up0<`Q{I_ advanced economy 先进经济体系
uh8+Y%V
p advancement 预付;预付财产
.vm.g=-q advances warrant 垫款令
waYH_)Zx advancing 贷出
c@ea
;Cv adverse balance 逆差
]%4rL
S adverse exchange 逆汇
?;c&5'7ct advertisement addressed to shareholders 在报章刊登的致股东通告
Q
6)5*o8n advice for collection 托收通知书
S7A[HG; advice of drawing 提款通知书;汇票通知书
sgRD]SF advice of payment 付款通知
ER)<Twj Advisory Committee [Securities and Futures Commission]
-2\%?A6L 谘询委员会〔证券及期货事务监察委员会〕
<.N337! Advisory Committee on Diversification 经济多元化谘询委员会
`n{yls7. affidavit 誓章;遗产申报誓章
</%n:<z4 affidavit of no receipt 述明无收款的誓章
-y+u0,=p. affiliate 联号;联营公司;附属公司
@|1/yQgi affiliated company 附属公司;联号;联营公司
}z/Y
Hv% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tI&E@ affordability 负担能力
cfg_xrW0^ African Development Bank [AfDB] 非洲开发银行
Y unY'xY after-acquired property 事后取得的财产
+~H mPQ after-hours dealing 市后交易
NyTGvBf after-tax profit 税后盈利;税后利润;税后溢利
Mb2rHUr agency agreement 代理协议
R[/]iK+!& agency expenses 代理机构的开支
k\~A\UIYo agency fee 代理费
?d?
cD Agency Law 《代理法》
G.}Ex!8R7_ agent 代理人;承销人
u40k9vh agent of company 公司代理人
"?yu^ agent's fee 代理人费;经纪费
7LB#\2 aggregate 总计;总数;总体数字
G3.MS7J aggregate amount 总款额;总额
@6~OQN aggregate assets and liabilities 总体资产与负债
n5yPUJK2L6 aggregate at constant price 按固定价格计算的总体数字
,XZ[L?
> aggregate demand 总需求
5X'com?T aggregate gross position 总持仓量
P!Mz5QZ+ aggregate limit 总限额
0aF&5Lk`y aggregate of salaries tax 合计薪俸税
6EeUiLd aggregate performance 总体表现;总体业绩
}: W6Bo-| aggregate supply 总体供应
];|;") #= aggregate surplus 总盈余
qZ:-- ,9+ aggregate total 整体总额
j+p=ik aggregate value 总值;合计价值
,uFdhA(i@' aggregated basis 合计基准
6}vPwI aggregated net chargeable income 合计应课税入息实额
SAa
hkX aggregation 合并计算;合计;总和
zg3q\~ aggregation of incomes of husband and wife 夫妇入息合并计算
<^Hh5kfS' aggregation of property 财产的总和
6
s+ Z agio 差价;贴水
I'_.U]An 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》
$jDp ^ - Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A#"AqNVWv 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
3j2% '$>E^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p:,(r{*? 《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》
mST/u>' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qX(sx2TK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o,fBOPIN agreement for a settlement 授产协议
/FZ@Z]Q0G agreement for assignment 转让协议
XOM@Pi#z agreement for sale 售卖协议;买卖协议
TV>UD
q agreement for sale and purchase 买卖协议
F?LTWm agreement for the payment of interest 支付利息协议
7@.UkBOx agreement for the repayment of money 还款协议
R ks3L agreement of reinsurance 再保险协议
>D';i\2j& Agricultural Bank of China 中国农业银行
0% air passenger departure tax 飞机乘客离境税
Z'%k`F Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$=j}JX}z airport tax 机场税
0!n6tz lT alcohol duty 酒精税
LWb5C{ alienation 让与;让渡;转让
mn=G6h
T}W alimony 生活费;赡养费
N[~"X**x All Ordinaries Index [AOI] 所有普通股指数
0<+=Ew5Z all risks 全险;综合险
|zV-a2K%J All Sales Record for Stock Market 《股票市场成交报告》
w*})ZYIUT Allied Capital Resources Limited 新联财务有限公司
&b 2Vt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y@|gG&f
T allocation letter 拨款信件
J`ia6fy.I allocation of fund 分配款项;预留款项
e1dT~l allocation of profit 利润分配;溢利分配
\advFKN allocation warrant 拨款令
dpO ZqhRs. allotment 分配;配股
N1RZ allotment notice 股份配售通知;配股通知
9:bC{n allotment of shares 股份分配
-*sDa6L allowable 可获宽免;免税的
uvK1gJrA) allowable business loss 可扣除的营业亏损
"8Ud&o allowable expenses 可扣税的支出
A| #9 allowance 免税额;津贴;备抵;准备金
:[iWl8 allowance for debts 债项的免税额
|pv:'']J allowance for depreciation by wear and tear 耗损折旧免税额
AepAlnI@ allowance for funeral expenses 殡殓费的免税额
pJ6Z/3] allowance for inflation 为通货膨胀而预留的款项;通胀准备金
HR55|`] allowance for repairs and outgoings 修葺及支出方面的免税额
z?HP%g'M~ allowance to debtor 给债务人的津贴
\:
H&.VQ" alteration of capital 资本更改
\N\Jny alternate trustee 候补受托人
VRYj&s'@ amalgamation 合并
!"2nL%PW~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5-Vdq ambit of charges 征税范围;收费范围
Y" &