A:
e9tb]sAG A share A股;甲类股份
`@v;QLD"d< abatement of tax 减税;减扣免税额
4>a(!ht ABN AMRO Bank N.V. 荷兰银行
"tK|/R+ above-the-line expenditure 线上项目支出;经常预算支出
%>6ilGQ+ above-the-line receipt 线上项目收入;经常预算收入
c!'\k,ma<9 ABSA Asia Limited 南非联合亚洲有限公司
&I(\:|`o absolute change 绝对数值变更
qxsHhyB_n; absolute expenditure 实际开支
BW}M/ absolute guideline figure 绝对准则数字
r4DHALu#) absolute interest 绝对权益
qvK/} absolute order of discharge 绝对破产解除令
!n P4S)A absolute profit margin 绝对利润幅度
Q\T?t absolute value 实值;绝对值
^8J`*R8CL absolutely vested interest 绝对既得权益
6EO@Xf7, absorbed cost 已吸收成本;已分摊成本
VX>j2Z' absorption 吸收;分摊;合并
6x=w-32+ y absorption rate 吸收率;摊配率;分摊率
P=6d<no&< ACB Finance Limited 亚洲商业财务有限公司
[u37Hy_Gi acceptable form of reciprocity 合理的互惠条件
I%GQ3D"= acceptable rate 适当利率;适当汇率
j"aY\cLr t acceptance agreement 承兑协议
T93st<F=R acceptance for honour 参加承兑
&[_@f# acceptor 承兑人;接受人;受票人
V*5v
JF0j acceptor for honour 参加承兑人
!c1M{klP accident insurance 意外保险
".waCt6 Accident Insurance Association of Hong Kong 香港意外保险公会
+^&i(7a[? accident insurance scheme 意外保险计划
kS=nH9 accident year basis 意外年度基准
dUt4]
ar accommodation 通融;贷款
F",TP,X accommodation bill 通融票据;空头票据
",J&UTUh accommodation party 汇票代发人
`b] wyP account balance 帐户余额;帐户结余
&R?to>xr\ account book 帐簿
6H5o/)Q~ account collected in advance 预收款项
pe2:~}WB account current book 往来帐簿
w6)Q5H53) account of after-acquired property 事后取得的财产报告
f 1+ account of defaulter 拖欠帐目
VB#&`]rdo account payable 应付帐款
kh:_,g account payee only [A/C payee only] 只可转帐;存入收款人帐户
Lo#G. s| account receivable 应收帐款
c@"FV,L> account receivable report 应收帐款报表
4,Oa(b account statement 结单;帐单;会计财务报表
<\O8D0.d account title 帐户名称;会计科目
U]_WX(4 @ accountant's report 会计师报告
"bF52lLu Accountant's Report Rules 会计师报告规则
QKB+mjMH#x accounting and auditing procedure 会计与审计程序;会计与核数程序
5u;//Cm Accounting Arrangements 《会计安排》
,(zV~-:9 accounting basis 会计基础
HLG5SS7 accounting by Official Receiver 破产管理署署长呈交的帐目
\w>Rmf'| Accounting Circular 《会计通告》
.P/0`A{& accounting class 会计类别
Ui" {0% accounting date 记帐日期;会计结算日期
$I>]61l% accounting for money 款项核算
$/tj<++W Accounting Officer 会计主任
eq(h{*rC accounting period 会计报告期;会计期
9H/R@i[E accounting policy 会计政策;会计方针
v}a{nU' accounting practice 会计惯例
wet[f {c accounting principle 会计准则
kGo2R]Dd[ accounting record 会计记录
Q"nw.FjUG
accounting report 会计报告
YG8V\4
SQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1[u{y{9 q Accounting Society of China 中国会计学会
!<HMMf,-D accounting statement 会计报表
H!u8+ accounting system 会计制度;会计系统
[fV"tf; accounting transaction 会计事项;帐务交易
Mj6,VD9L accounting treatment 会计处理
!4=_l6kg~+ accounting year 会计年度
^v'0\(H?P accretion 增值;添加
yiI
oqvP accrual 应计项目;应累算数目
{wj%WSQj/y accrual basis 应计制;权责发生制
B["+7\c<~ accrual basis accounting 应计制会计;权责发生制会计
/|i*'6* accrue 应累算;应计
fCF.P"{W" accrued benefit 应累算利益
_ahp7-O accrued charges 应计费用
v[{7\Hha accrued cumulative preference share dividend 应累算的累积优先股股息
G9LWnyQt accrued expenses 应累算费用
6kLy!QS accrued interest payable 应付利息;应计未付利息
/j}Tv.'d accrued interest receivable 应收利息;应计未收利息
*AQ3RA 8 accrued right 累算权益
: [328X2 accruing profit 应累算的利润
@6tczU}ak accumulated fiscal reserve 累积财政储备
;-@: }/ accumulated profit 累积利润;滚存溢利
6SH0
y accumulated reserve 累积储备
5 QuRwu_ accumulation of surplus income 累积收益盈余
f$kbb6juL acquired assets 既得资产
G'#u!<(^h acquisition 收购;购置;取得
8IQ}%|lN acquisition cost 购置成本
+hr|$ acquisition expenses 购置费用
l!Xj UnRF acquisition of 100% interest 收购全部股权
Ky,upU acquisition of control 取得控制权
`PL}8ydZ acquisition of fixed assets 购置固定资产
ng9e)lU~*b acquisition of shell “买壳”
]=%qm; acquisition price 收购价
buN@O7\ act of God 天灾
8b~ acting partner 执事合伙人
O65`KOPn active market 买卖活跃的市场;交投畅旺的市场;旺市
yq[/9Pci A active partner 积极参与的合伙人
9RHDkK{5 active trading 交投活跃
^Cp2#d* actual circulation 实际流通
N\B&|;-V actual cost 实际成本
Xb>SA|6[| actual expenditure 实际开支;实际支出
fxoEK}TM actual income 实际入息;实际收入;实际收益
0E!-G= v actual market 现货市场
h8 N|m0W actual price 现货价;实际价格
5R~M@ actual profit 实际利润
d7[^pN actual quotation 实盘;实际价位;实际报价
1G5AL2 actual year basis 按实际年度计算
G$V=\60a- actuals 实货
`x#S.b actuarial investigation 精算调查
P(b[|QF actuarial principle 精算原则
0RMW>v/7kL actuarial report 精算师报告
hk:>*B} Actuarial Society of Hong Kong 香港精算学会
I[\7Bf actuarial valuation 精算师估值
uGb+ *tD actuary 精算师
lGWz ad referendum agreement 暂定协议;有待覆核的协定
U'(zKqC ad valorem duty 从价税;按值征税
EYj~Xj8_ ad valorem duty system 从价税制
g`S;xs ad valorem fee 从价费
.\ fpjQW ad valorem tariff 从价关税
rZ3ji(4HS additional allowance 额外免税额
03v& k additional amount for unexpired risk 未过期风险的额外款额
pgh(~[ additional assessable profit 补加应评税利润
K;sC#9m additional assessment 补加评税
S sW<,T additional commitment 额外承担
Aipm=C8 additional commitment vote 额外承担拨款
cxSHSv1; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{\0V$#q additional dependent parent allowance 供养父母额外免税额
@XM*N7 additional provision 额外拨款
'Gc{cNbXIA additional stamp duty 附加印花税
Z^%a 1>` additional tax 补加税罚款;补加税款
saiXFM7J Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
3w"JzC@ adjudged bankrupt 被裁定破产
vu^mLc adjudicated bankrupt 裁定破产人
!(? 7V adjudication fee 裁定费;评定印花税额手续费;评估契据费
|6bvUFr adjudication of bankruptcy 裁定破产;宣告破产
I@6+AU~,6 adjudication of insolvency 裁定无力偿还债务
ZwLr>?0$
p adjusted actual 经调整的实数;调整后的实数
pMHl<HH adjusted current assets 经调整的流动资产;调整后的流动资产
\zg R]| adjusted figure 经调整的数字;调整后的数额
eg}g}a adjusted liabilities 经调整的负债;调整后的负债
'vVWUK956 adjusted loss 经调整的亏损;调整后的亏损
5Ex[}y9L` 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
"X2'k@s` adjusted profit 经调整的利润;调整后的利润
kOD=H-vSi adjusted surplus 经调整的盈余额;调整后的盈余额
8}:$=n4& adjusted value 经调整的价值;调整后的价值
D|)_c1g adjustment 调整;修订;理算〔保险〕
lCp6UkE adjustment centre 调剂中心
C/Z#NP~ * adjustment lag 调整过程的时间差距;调整时差
\UZGXk adjustment mechanism 调整机制
99ZWB adjustment of loss 亏损调整
EMO{u adjustment process 调整过程;调整程序
N6-7RoA+ adjustment range 调整幅度
sU&v
B:]~ administered exchange rate 受管制汇率
?<3 d
Fb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9AhA"+? administration expenses 行政费用
m=@xZw< administration fee 手续费;行政费
"kFH*I+v administration in bankruptcy 破产管理
r1-MO`6 administration order 遗产管理令
6}I X{nQI administrator 管理人;遗产管理人
\)t//0 administrator of the estate 遗产管理人
d;l%XZe admission of debt 债项承认书
7<e}5nA/ admission of proof 接纳债权证明
&-Ch>:[
advance 放贷款项;垫付款项;预支款项;预付款项
J(d+EjC advance account 暂支帐目;预付款帐户
9MZ)- advance compensation 预付补偿金
hDB(y4/ advance from shareholder 股东垫款
K 'l-6JY- advance pending reimbursement 预支以待日后付还
Sxc)~y advanced economy 先进经济体系
dL%*;
advancement 预付;预付财产
Fy<:iv0>t advances warrant 垫款令
*|W](id7e advancing 贷出
wMR,r@} adverse balance 逆差
\h#aPG<yo adverse exchange 逆汇
B3&C&o.h advertisement addressed to shareholders 在报章刊登的致股东通告
ddKP3} advice for collection 托收通知书
F<p`)? advice of drawing 提款通知书;汇票通知书
v LN KX;9 advice of payment 付款通知
rD <T Advisory Committee [Securities and Futures Commission]
H%Vf$1/TF 谘询委员会〔证券及期货事务监察委员会〕
vA_,TS#Bo Advisory Committee on Diversification 经济多元化谘询委员会
mm+V*L{x affidavit 誓章;遗产申报誓章
5)XUT`;'){ affidavit of no receipt 述明无收款的誓章
,P}7e)3 affiliate 联号;联营公司;附属公司
&t<gK
D affiliated company 附属公司;联号;联营公司
+W[f>3`VQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}W:Z>vam+ affordability 负担能力
8,IF%Z+LI African Development Bank [AfDB] 非洲开发银行
e16H@ after-acquired property 事后取得的财产
t{iRCj after-hours dealing 市后交易
N9G xJ6 after-tax profit 税后盈利;税后利润;税后溢利
.lb]Xa*n agency agreement 代理协议
K2x2Y= agency expenses 代理机构的开支
QK6_dIvDz agency fee 代理费
q1u$Sm Agency Law 《代理法》
4w ,L agent 代理人;承销人
w%qnH e9 agent of company 公司代理人
X:Wd%CHP agent's fee 代理人费;经纪费
v.8kGF aggregate 总计;总数;总体数字
n4dNGp7\` aggregate amount 总款额;总额
~HGSA( aggregate assets and liabilities 总体资产与负债
SF;\*]["f aggregate at constant price 按固定价格计算的总体数字
zW#5 /*@ aggregate demand 总需求
fn
'n'X| aggregate gross position 总持仓量
]vf0 f,F aggregate limit 总限额
3>7{Q_5 aggregate of salaries tax 合计薪俸税
z4BU}`;b3t aggregate performance 总体表现;总体业绩
MnFrQC aggregate supply 总体供应
hu0z
36 aggregate surplus 总盈余
_J,rql@nG< aggregate total 整体总额
.qohHJ& aggregate value 总值;合计价值
na
$MR3@e aggregated basis 合计基准
Xn=yC Pi aggregated net chargeable income 合计应课税入息实额
kB CU+FC aggregation 合并计算;合计;总和
Z ;rM@x aggregation of incomes of husband and wife 夫妇入息合并计算
H*k\C aggregation of property 财产的总和
KH?6O%d agio 差价;贴水
}[z7V Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
sz270k%[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U=KUx 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
PUO7Z2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5&p}^hS5 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Q3hf =&$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]>[TF'pIAx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
vS~tr sI agreement for a settlement 授产协议
LWqKSNE; agreement for assignment 转让协议
AcnY6:3Y| agreement for sale 售卖协议;买卖协议
YFu,<8"swe agreement for sale and purchase 买卖协议
bi}aVtG~z agreement for the payment of interest 支付利息协议
BV@q@C agreement for the repayment of money 还款协议
W*S4gPGM agreement of reinsurance 再保险协议
5TpvJ1G Agricultural Bank of China 中国农业银行
,^e2ma|z air passenger departure tax 飞机乘客离境税
>2>/
q? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
HN`qMGW^ airport tax 机场税
"ADI. alcohol duty 酒精税
^wZx=kas alienation 让与;让渡;转让
TC<Rg?&yb alimony 生活费;赡养费
6c^?DLy9B All Ordinaries Index [AOI] 所有普通股指数
e)?}2 all risks 全险;综合险
hzqgsmT) All Sales Record for Stock Market 《股票市场成交报告》
m,kYE9{ Allied Capital Resources Limited 新联财务有限公司
p+?`ru all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Dom]w.W5 allocation letter 拨款信件
,\
1X\ allocation of fund 分配款项;预留款项
KNN{2thy ` allocation of profit 利润分配;溢利分配
9teP4H}m allocation warrant 拨款令
0/]h"5H3 allotment 分配;配股
&8i$`6wY allotment notice 股份配售通知;配股通知
`~d7l@6F allotment of shares 股份分配
\8ZVI98 allowable 可获宽免;免税的
A/a=)su allowable business loss 可扣除的营业亏损
_/Ve~(
" allowable expenses 可扣税的支出
BJ3<"D{.*4 allowance 免税额;津贴;备抵;准备金
O,
eoO,gB allowance for debts 债项的免税额
f@!9~s allowance for depreciation by wear and tear 耗损折旧免税额
$}b)EMMM allowance for funeral expenses 殡殓费的免税额
|(W04Wp"@ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
egA*x*8 allowance for repairs and outgoings 修葺及支出方面的免税额
qZ>_{b0f allowance to debtor 给债务人的津贴
-!7Z alteration of capital 资本更改
8 0nu^_ alternate trustee 候补受托人
Zl9 amalgamation 合并
T&/n.-@nk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cz/E ambit of charges 征税范围;收费范围
I@VzH(da\ amended valuation 经修订的估值
7t<h 'g2 American Commodities Exchange 美国商品交易所
:F6dXW American Express Bank Limited 美国运通银行
dr"$@ American Stock Exchange 美国证券交易所
:+\sKEzL amortization 摊销
jcJ@A0] amount due from banks 存放银行同业的款项
a8)2I~j amount due from banks abroad 存放海外银行同业的款项
]Zh$9YK amount due from holding companies 控股公司欠款
,aezMbg amount due from local banks 存放本港银行同业的款项
?QKDYH( amount due to banks 银行同业的存款
Zbre5&aU amount due to banks abroad 海外银行同业的存款
`'iO+/;GY amount due to holding companies 控股公司存款
m.ka%h$ amount due to local banks 本港银行同业的存款
r$4d4xtK amount due to outport banks 外埠银行同业的存款
gp$]0~[tO amount for note issue 发行纸币的款额
0OG
3#pE amount of bond 担保契据的款额
*[
0,QEy amount of consideration 代价款额
71E~~ $ amount of contribution 供款数额
3
[]ltN_ amount of indebtedness 负债款额
Yg5o!A amount of principal of the loan 贷款本金额
go=xx.WJ amount of rates chargeable 应征差饷数额
F(/<ADx amount of share capital 股本额
ul_E{v amount of sums assured 承保款额
*"_W1}^ amount of variation 变动幅度
&Hf%Va[B amount of vote 拨款数额
$FT6c@&y amount payable 应付款额
CIo`;jt K amount receivable 应收款额
Kp7)my Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X4\T=Q?uLx analysis 分析
Or$"f3gq ancillary risk 附属风险
v]@ XyF\j8 annual account 周年帐目;周年帐目报表;年度决算;年结
T}?b,hNl$ annual accounting date 年结日期
T[e+iv<8j annual allowance 每年免税额;年积金;年度津贴;年津
sF :pwI5^ annual balance 年度余额
v~AshmP annual disposable income 每年可动用收入
/#{~aCOi) annual estimates 周年预算
qB@N|Bb annual fee 年费
$;=^|I4E annual general meeting 周年大会
ktfxb<% annual growth rate 年增率;每年增长率
J3 oUtu annual long-term supplement 长期个案每年补助金
Ux^ue9 annual pensionable emolument 可供计算退休金的年薪
{I0!q"sF annual report 年报
&x*l{s[ Annual Report on the Consumer Price Index 《消费物价指数年报》
J80&npsO annual return 周年报表;周年申报表;每年报税表格
#+Bz$CO Annual Return Rules 《周年报表规则》
}+`,AC`RM annual review of consumer prices 每年消费物价回顾
Q:
-& annual roll-forward basis 逐年延展方式
46
0/eW\ annual salary 年薪
7Cz=; annual statement 年度报表;年度决算表
KRd'!bG=1 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
XD6Kp[s annuitant 年金受益人
/160pl4 annuity 年金
EGv]K| annuity contract 年金合约
)!VJ\ annuity on human life 人寿年金
$SA
@ " antecedent debt 先前的债项
(aJ$1bT=T ante-dated cheque 倒填日期支票
:rufnmsP<U anticipated expenditure 预期开支
0wqw5KC anticipated net profit 预期纯利
YsCY~e & anticipated revenue 预期收入
daA&!vnbH* anti-inflation measure 反通货膨胀措施
+6+1N)L anti-inflationary stance 反通货膨胀立场
Kn1u1@&Xd apparent deficit 表面赤字
ZBU<L+# apparent financial solvency 表面偿债能力
kda*rl~c apparent partner 表面合伙人
u#u/uS" application for personal assessment 个人入息课税申请书
IAb.Z+ig application of fund 资金应用
.&b c3cW application to release as liquidator and to destruct the books of accounts and documents
o:5mgf7 申请免除清盘人职务及毁灭帐簿与文件
G]xN#O; appointed actuary 委任精算师
,f?B((l appointed auditor 委任核数师;委任审计师
7,?ai6{ appointed trustee 委任的受托人
7|Wst)_~j appointer 委任人
]3]B$ apportioned pro rata 按比例分摊
D=D.s)ns* apportionment 分配;分摊
$@^\zg1n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
w0yzC0yBk apportionment formula 分摊方程式
Xe`$SNM apportionment of estate duty 遗产税的分摊
I%[Tosud< appraisal 估价;评估
K4|fmgcy. appreciable growth 可观增长
\zA3H$Df~ appreciable impact 显着影响
$Sm iN'7; appreciable increase 可观增长
~k@{b& appreciation 增值;升值
u@Ni *)p` appreciation against other currencies 相对其他货币升值
1:DA{ejS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j)Q}5M appreciation tax 增值税
d"3x11| appropriation 拨款;拨用;拨付
{=!BzNMj appropriation account 拨款帐目
^^uY)AL Appropriation Bill 拨款法案
-zt*C&)b appropriation-in-aid system 补助拨款办法
%F-yFN" approved assets 核准资产
$_HyE%F# approved basket stock 认可一篮子证券
ZX+0{E8a approved budget 核准预算
0#Q]>V@rO4 approved charitable donation 认可慈善捐款
P()&?C approved charitable institution 认可慈善机构
rnMi
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approved estimates 核准预算
!q/Q2 N( approved estimates of expenditure 核准开支预算
BdvpG approved overseas insurer 核准海外保险人
Zl! approved overseas trust company 核准海外信托公司
#QOb[9(Tu( approved pooled investment fund 核准汇集投资基金
kyYU 1gfh approved provident fund scheme 认可公积金计划
?u{Mz9:?HT approved provision 核准拨款
!qH)ttW approved redeemable share 核准可赎回股份
^{8CShUCv approved regional stock 认可地区性证券
1v|0&{lB approved retirement scheme 认可退休金计划
$Mx?Y9! approved subordinated loan 核准附属贷款
]E.FBGT arbitrage 套戥;套汇;套利
RSM+si/ arbitrageur 套戥者;套汇者
m\=Cw&( arbitrary amount 临时款项
=b6G' O[ arrangement 措施;安排;协定
uE,TEa9; arrears 欠款
j\BtaC arrears of pay 欠付薪酬
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