A:
V<T9&8l+: A share A股;甲类股份
hvsWs.;L' abatement of tax 减税;减扣免税额
?fi,ifp*|l ABN AMRO Bank N.V. 荷兰银行
RwpdRBb above-the-line expenditure 线上项目支出;经常预算支出
huh6 t ! above-the-line receipt 线上项目收入;经常预算收入
b?tB(if!I ABSA Asia Limited 南非联合亚洲有限公司
j}.\]$J absolute change 绝对数值变更
CDK5 absolute expenditure 实际开支
>JFO@O5 absolute guideline figure 绝对准则数字
/} b03 absolute interest 绝对权益
CTq&-l:f absolute order of discharge 绝对破产解除令
Nh_Mz;ITuu absolute profit margin 绝对利润幅度
?kbiMs1;u absolute value 实值;绝对值
c7x~{V8 absolutely vested interest 绝对既得权益
4R1<nZ"e~ absorbed cost 已吸收成本;已分摊成本
j i7[nY absorption 吸收;分摊;合并
Lr~=^{ absorption rate 吸收率;摊配率;分摊率
ix)M`F%P3 ACB Finance Limited 亚洲商业财务有限公司
$QN"wL|| acceptable form of reciprocity 合理的互惠条件
wsI`fO^A8 acceptable rate 适当利率;适当汇率
UCB/=k^m acceptance agreement 承兑协议
R6;=n"Ueb acceptance for honour 参加承兑
|B.Y6L6l acceptor 承兑人;接受人;受票人
P-y jN acceptor for honour 参加承兑人
<7/R,\Wg~ accident insurance 意外保险
5m&9"T. w Accident Insurance Association of Hong Kong 香港意外保险公会
`ZyI!" accident insurance scheme 意外保险计划
/
F4z g3 accident year basis 意外年度基准
keL&b/@ accommodation 通融;贷款
!>..Q)z accommodation bill 通融票据;空头票据
@tNz Q8 accommodation party 汇票代发人
k@ RDvn account balance 帐户余额;帐户结余
8]/bK5` account book 帐簿
v3~? ;f,l account collected in advance 预收款项
_=F=`xu account current book 往来帐簿
}ppN k:B account of after-acquired property 事后取得的财产报告
<Tzrj1"Q3 account of defaulter 拖欠帐目
D9^h;
8 account payable 应付帐款
-*X a3/kQ account payee only [A/C payee only] 只可转帐;存入收款人帐户
*x@Onj account receivable 应收帐款
Vc&!OE account receivable report 应收帐款报表
p6>Svcc account statement 结单;帐单;会计财务报表
8lvV4yb account title 帐户名称;会计科目
7)`nD<j5 accountant's report 会计师报告
mHdA2 Accountant's Report Rules 会计师报告规则
i&bA2p3+d accounting and auditing procedure 会计与审计程序;会计与核数程序
nP$Ky1y G Accounting Arrangements 《会计安排》
*\+\5pu0 accounting basis 会计基础
PUp6Q;AdQ accounting by Official Receiver 破产管理署署长呈交的帐目
H<i]V9r Accounting Circular 《会计通告》
c|e~BQdRw accounting class 会计类别
[%y';`( x accounting date 记帐日期;会计结算日期
$p#Bi-& accounting for money 款项核算
AG`L64B Accounting Officer 会计主任
bnf'4PAt accounting period 会计报告期;会计期
/?5 1D@ accounting policy 会计政策;会计方针
IA8f*]? accounting practice 会计惯例
U)fc*s accounting principle 会计准则
_n0CfH.v accounting record 会计记录
}~e8e accounting report 会计报告
2=,lcWr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5Dm.K?l; Accounting Society of China 中国会计学会
>%}C^gu) accounting statement 会计报表
z+0I#kM"1 accounting system 会计制度;会计系统
3]}D`Qs6 accounting transaction 会计事项;帐务交易
LG{,c.Qj* accounting treatment 会计处理
%9KldcQ}~ accounting year 会计年度
k]F[>26k accretion 增值;添加
{f3YsM;]C accrual 应计项目;应累算数目
^ Edfv5 accrual basis 应计制;权责发生制
X5zDpi|Dq accrual basis accounting 应计制会计;权责发生制会计
I8hz(2jI accrue 应累算;应计
Aza /6OL accrued benefit 应累算利益
dk[!V1x4\ accrued charges 应计费用
yj 3cyLXw accrued cumulative preference share dividend 应累算的累积优先股股息
CGW.I$u accrued expenses 应累算费用
T*Y~\~Jhu accrued interest payable 应付利息;应计未付利息
oK6tTK accrued interest receivable 应收利息;应计未收利息
?GKb7Oj accrued right 累算权益
[+2[`K
c] accruing profit 应累算的利润
KKja/p accumulated fiscal reserve 累积财政储备
aL+
o / accumulated profit 累积利润;滚存溢利
T0wW<_jh accumulated reserve 累积储备
n\Z!ff/ accumulation of surplus income 累积收益盈余
_<n~n]% acquired assets 既得资产
SA&Rep^ acquisition 收购;购置;取得
W,V:R acquisition cost 购置成本
:;t:H]
f acquisition expenses 购置费用
0gW"i&7c acquisition of 100% interest 收购全部股权
u%&`}g acquisition of control 取得控制权
dyz2.ZY~2 acquisition of fixed assets 购置固定资产
EizKoHI-z acquisition of shell “买壳”
M8kPj8}{ acquisition price 收购价
+nrbShV act of God 天灾
jl4rbzse acting partner 执事合伙人
}|0^EWL active market 买卖活跃的市场;交投畅旺的市场;旺市
2J7:\pR^ active partner 积极参与的合伙人
d[@X% active trading 交投活跃
9vuyv*-}e actual circulation 实际流通
g/ T
actual cost 实际成本
%".HaI] actual expenditure 实际开支;实际支出
[L3=x;U actual income 实际入息;实际收入;实际收益
hci6P>h<ia actual market 现货市场
s 1A.+ actual price 现货价;实际价格
N({MPO9 actual profit 实际利润
<GS^ actual quotation 实盘;实际价位;实际报价
q( actual year basis 按实际年度计算
t6bV?nc actuals 实货
bkOv2tZ actuarial investigation 精算调查
BRw .]&/ actuarial principle 精算原则
y`<*U;xL actuarial report 精算师报告
gh/EU/~d Actuarial Society of Hong Kong 香港精算学会
a@_4PWzF: actuarial valuation 精算师估值
~8'sBT actuary 精算师
ity & v9 ad referendum agreement 暂定协议;有待覆核的协定
2%DSUv:H% ad valorem duty 从价税;按值征税
($q-_m ad valorem duty system 从价税制
"Gsc;X'id ad valorem fee 从价费
*>Ns_su7W ad valorem tariff 从价关税
TH%Qhv\] additional allowance 额外免税额
;v}GJ<3 additional amount for unexpired risk 未过期风险的额外款额
j$M h+5 additional assessable profit 补加应评税利润
wcrCEX=I>{ additional assessment 补加评税
-o^7r@6 additional commitment 额外承担
U$O\f18 additional commitment vote 额外承担拨款
u
1>2v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wT6"U$cV additional dependent parent allowance 供养父母额外免税额
pj\u9
L_ additional provision 额外拨款
qzYwt]GNS additional stamp duty 附加印花税
R5N%e%[ additional tax 补加税罚款;补加税款
CuaVb1r Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
&|s0P adjudged bankrupt 被裁定破产
O*hDbM2QQw adjudicated bankrupt 裁定破产人
S]}nm adjudication fee 裁定费;评定印花税额手续费;评估契据费
%|s; C adjudication of bankruptcy 裁定破产;宣告破产
aB_F9;IR adjudication of insolvency 裁定无力偿还债务
EuZ<quwWg adjusted actual 经调整的实数;调整后的实数
@:oXN]+
_ adjusted current assets 经调整的流动资产;调整后的流动资产
9g9HlB&Ze adjusted figure 经调整的数字;调整后的数额
Xpr?Kgz adjusted liabilities 经调整的负债;调整后的负债
z6KCv(zvB adjusted loss 经调整的亏损;调整后的亏损
:y'Ah# adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
v"y-0$M adjusted profit 经调整的利润;调整后的利润
A!od9W6 adjusted surplus 经调整的盈余额;调整后的盈余额
52@C9Q, adjusted value 经调整的价值;调整后的价值
]i|h(>QWP adjustment 调整;修订;理算〔保险〕
rJ`!: f adjustment centre 调剂中心
p)KheLiZ adjustment lag 调整过程的时间差距;调整时差
{ }:#G adjustment mechanism 调整机制
1h^:[[!c adjustment of loss 亏损调整
m]'#t)B_m adjustment process 调整过程;调整程序
"IZa!eUW adjustment range 调整幅度
0pZ4BZdT| administered exchange rate 受管制汇率
{j{u6i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;;!yC administration expenses 行政费用
NxkGOAOE administration fee 手续费;行政费
..IfP@ administration in bankruptcy 破产管理
d2*fLEsF administration order 遗产管理令
X:A^<L
~ administrator 管理人;遗产管理人
L^r#o-H< administrator of the estate 遗产管理人
GB23\Yv admission of debt 债项承认书
[]\+k31D admission of proof 接纳债权证明
w;%.2VJ advance 放贷款项;垫付款项;预支款项;预付款项
GoJ.&aH $ advance account 暂支帐目;预付款帐户
;@mS^ik")$ advance compensation 预付补偿金
/MIe(,>Uh advance from shareholder 股东垫款
8EZ$g<} advance pending reimbursement 预支以待日后付还
|tKsgj advanced economy 先进经济体系
Xe3U`P7( advancement 预付;预付财产
AuvkecuIh advances warrant 垫款令
G~F b advancing 贷出
_('=b/ adverse balance 逆差
.eS<Dbku< adverse exchange 逆汇
ST|x23|O] advertisement addressed to shareholders 在报章刊登的致股东通告
^P[e1?SZG advice for collection 托收通知书
g?c
xp+ advice of drawing 提款通知书;汇票通知书
K%,2=. advice of payment 付款通知
4.k0< Advisory Committee [Securities and Futures Commission]
?k+xSV 谘询委员会〔证券及期货事务监察委员会〕
.UQzPnK Advisory Committee on Diversification 经济多元化谘询委员会
;0Q4<F affidavit 誓章;遗产申报誓章
DHyq^pJ affidavit of no receipt 述明无收款的誓章
1jx:;j affiliate 联号;联营公司;附属公司
S.mG?zbw affiliated company 附属公司;联号;联营公司
{AhthR%(1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-z
ID x affordability 负担能力
A`N, African Development Bank [AfDB] 非洲开发银行
TEP,Dq after-acquired property 事后取得的财产
;dkYf24 after-hours dealing 市后交易
T]^62(So after-tax profit 税后盈利;税后利润;税后溢利
)%`c_FL@N= agency agreement 代理协议
&DS/v)] agency expenses 代理机构的开支
xzdf^Ce agency fee 代理费
GF"hx`zyJ Agency Law 《代理法》
{dhXIs agent 代理人;承销人
_:ReN_0 agent of company 公司代理人
z{8bvuE agent's fee 代理人费;经纪费
KWq+PeB5TS aggregate 总计;总数;总体数字
dph{74Dc aggregate amount 总款额;总额
'3R`lv aggregate assets and liabilities 总体资产与负债
OyStq i aggregate at constant price 按固定价格计算的总体数字
)\1QJ$-M& aggregate demand 总需求
hXcyoZ8 aggregate gross position 总持仓量
^a/gBC82x aggregate limit 总限额
Q1T$k$n aggregate of salaries tax 合计薪俸税
IDad9 Bx aggregate performance 总体表现;总体业绩
+=>,Pto< aggregate supply 总体供应
M=8.Bp|Ye aggregate surplus 总盈余
gIo@Pm aggregate total 整体总额
e+=y*OmQ aggregate value 总值;合计价值
`vU%*g&R aggregated basis 合计基准
V )3KS- aggregated net chargeable income 合计应课税入息实额
^\hG"5# aggregation 合并计算;合计;总和
272q1~& aggregation of incomes of husband and wife 夫妇入息合并计算
F6LH $C aggregation of property 财产的总和
YC*"Thuu agio 差价;贴水
lz/8 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》
'@a}H9>} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aEBu *`-j 《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》
DMAIM|h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B*eC3ok3z 《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》
_no/F2>!/n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FXpJqlhNv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
TCMCK_SQL agreement for a settlement 授产协议
Ozw.siD agreement for assignment 转让协议
I!ED?n agreement for sale 售卖协议;买卖协议
jkQ*D(;p agreement for sale and purchase 买卖协议
t^UxR@l<K| agreement for the payment of interest 支付利息协议
loEPr5bL agreement for the repayment of money 还款协议
kPKB|kP\ agreement of reinsurance 再保险协议
! :Y:pu0 Agricultural Bank of China 中国农业银行
*Hg>[@dP0 air passenger departure tax 飞机乘客离境税
;
8_{e3s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
LHyB3V airport tax 机场税
'I`&Yo~c9 alcohol duty 酒精税
`oAW7q)~ alienation 让与;让渡;转让
g6yB6vk alimony 生活费;赡养费
|sa]F5 All Ordinaries Index [AOI] 所有普通股指数
n#cC+>*>+ all risks 全险;综合险
):P? All Sales Record for Stock Market 《股票市场成交报告》
# ncRb Allied Capital Resources Limited 新联财务有限公司
l.(v^3:X all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*o]L|Vu allocation letter 拨款信件
>;jZa allocation of fund 分配款项;预留款项
|+{)_? allocation of profit 利润分配;溢利分配
?'IP4z;y allocation warrant 拨款令
M5i%jZk allotment 分配;配股
[ieI;OG; allotment notice 股份配售通知;配股通知
jxP;>K7O allotment of shares 股份分配
$ux,9H'[ allowable 可获宽免;免税的
+*\u :n allowable business loss 可扣除的营业亏损
Cw~q4A6' allowable expenses 可扣税的支出
3_C|z,\: allowance 免税额;津贴;备抵;准备金
pXtl
6K% allowance for debts 债项的免税额
^Xz@`_I allowance for depreciation by wear and tear 耗损折旧免税额
?#Ge.D~u allowance for funeral expenses 殡殓费的免税额
x" 7H5< allowance for inflation 为通货膨胀而预留的款项;通胀准备金
dSLU>E3g allowance for repairs and outgoings 修葺及支出方面的免税额
;Y)w@bNt@ allowance to debtor 给债务人的津贴
bAdn & alteration of capital 资本更改
ov|d^)' alternate trustee 候补受托人
{5A2& amalgamation 合并
J.3u^~zy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<3L5"77G6 ambit of charges 征税范围;收费范围
Dxtp2wu%t amended valuation 经修订的估值
S};#+ufgTt American Commodities Exchange 美国商品交易所
SbcS]H5Sk American Express Bank Limited 美国运通银行
.[YuRLGz American Stock Exchange 美国证券交易所
]GUvV&6@( amortization 摊销
''|W9! amount due from banks 存放银行同业的款项
[.K1iZyTi amount due from banks abroad 存放海外银行同业的款项
X
enE^e+9 amount due from holding companies 控股公司欠款
u]:oZMnj amount due from local banks 存放本港银行同业的款项
{0r0\D>bw amount due to banks 银行同业的存款
0`Kj25 amount due to banks abroad 海外银行同业的存款
)z>|4@, amount due to holding companies 控股公司存款
Qo>b*Ku; amount due to local banks 本港银行同业的存款
@<,X0S amount due to outport banks 外埠银行同业的存款
x-XD.qh7Hr amount for note issue 发行纸币的款额
$5>e amount of bond 担保契据的款额
},uF4M.K amount of consideration 代价款额
+20G>y=+ amount of contribution 供款数额
RXNn[A4xfY amount of indebtedness 负债款额
4d"r^y' amount of principal of the loan 贷款本金额
1v#%Ei$6`t amount of rates chargeable 应征差饷数额
7 G)ZN{' amount of share capital 股本额
65L6:}# amount of sums assured 承保款额
_ "E$v&_ amount of variation 变动幅度
{M3qLf~z#C amount of vote 拨款数额
S&e0u%8mc amount payable 应付款额
I) rCd/ amount receivable 应收款额
e4-@f%5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r`$OO,W analysis 分析
ht|z<XJ ancillary risk 附属风险
57aXQ8u{ annual account 周年帐目;周年帐目报表;年度决算;年结
\1d( 9jR annual accounting date 年结日期
v0ujdp,B annual allowance 每年免税额;年积金;年度津贴;年津
vx\r!] annual balance 年度余额
#
q~e^A
b annual disposable income 每年可动用收入
xg30xC[ annual estimates 周年预算
Gw=B:kGk annual fee 年费
zy?.u.4L annual general meeting 周年大会
N%kt3vmQ_ annual growth rate 年增率;每年增长率
\$R_YKGf1G annual long-term supplement 长期个案每年补助金
{]*c29b> annual pensionable emolument 可供计算退休金的年薪
o\BOL3H annual report 年报
LI'6R= Annual Report on the Consumer Price Index 《消费物价指数年报》
:v0U|\j8/V annual return 周年报表;周年申报表;每年报税表格
]E7F/O/. Annual Return Rules 《周年报表规则》
3^IpE];+:u annual review of consumer prices 每年消费物价回顾
j~"Q3P;V annual roll-forward basis 逐年延展方式
H-WJp<_ annual salary 年薪
:8I9\eet3 annual statement 年度报表;年度决算表
9FoHD Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Ha(c'\T(\ annuitant 年金受益人
^/)^7\@ annuity 年金
d^@ dzNv annuity contract 年金合约
I?]ohG K annuity on human life 人寿年金
yUeCc"Vf antecedent debt 先前的债项
()2I# ante-dated cheque 倒填日期支票
4hO!\5-w: anticipated expenditure 预期开支
V08?-Iz$ anticipated net profit 预期纯利
]5mn ew anticipated revenue 预期收入
Jlri*q"hE anti-inflation measure 反通货膨胀措施
x`U^OLV anti-inflationary stance 反通货膨胀立场
d+<G1w&