A:
_sjS'*] A share A股;甲类股份
Tw~R-SiS`s abatement of tax 减税;减扣免税额
F<4rn ABN AMRO Bank N.V. 荷兰银行
Z[vx0[av& above-the-line expenditure 线上项目支出;经常预算支出
~W'DEpq_ above-the-line receipt 线上项目收入;经常预算收入
mrGV{ {. ABSA Asia Limited 南非联合亚洲有限公司
Ht`fC|E absolute change 绝对数值变更
4^_6~ YP7 absolute expenditure 实际开支
$CcjuPsK absolute guideline figure 绝对准则数字
l,ny=Q$[1' absolute interest 绝对权益
p l)":}/) absolute order of discharge 绝对破产解除令
68%aDs absolute profit margin 绝对利润幅度
@uSO~.7 absolute value 实值;绝对值
J%|?[{rO{' absolutely vested interest 绝对既得权益
zcpL[@B absorbed cost 已吸收成本;已分摊成本
!E70e$Th absorption 吸收;分摊;合并
I2}W /} absorption rate 吸收率;摊配率;分摊率
!E7gIqo ACB Finance Limited 亚洲商业财务有限公司
UG1<Xfu| acceptable form of reciprocity 合理的互惠条件
_K5<)( ) acceptable rate 适当利率;适当汇率
6:1`lsP acceptance agreement 承兑协议
eSPS3|YYn acceptance for honour 参加承兑
#%,X),%- acceptor 承兑人;接受人;受票人
YOxgpQ:i acceptor for honour 参加承兑人
/4{WT?j accident insurance 意外保险
^Z (cVg Accident Insurance Association of Hong Kong 香港意外保险公会
s5,@=(,
accident insurance scheme 意外保险计划
F`}'^> accident year basis 意外年度基准
j
}~?&yB accommodation 通融;贷款
B<W}:>3 accommodation bill 通融票据;空头票据
~tUZQ5" accommodation party 汇票代发人
XY0kd&N8 account balance 帐户余额;帐户结余
4+olyBht account book 帐簿
iGW(2.Z account collected in advance 预收款项
2[
sY?C account current book 往来帐簿
b"g^Jm! j account of after-acquired property 事后取得的财产报告
=lNW1J\SW account of defaulter 拖欠帐目
>=k7#av account payable 应付帐款
s>9I#_4] account payee only [A/C payee only] 只可转帐;存入收款人帐户
mR}8} K]L
account receivable 应收帐款
U$:^^Zt`B account receivable report 应收帐款报表
O:]']' / account statement 结单;帐单;会计财务报表
L5hF-Ek!
3 account title 帐户名称;会计科目
)Rr6@o accountant's report 会计师报告
v]JET9hY Accountant's Report Rules 会计师报告规则
@`.4"*@M accounting and auditing procedure 会计与审计程序;会计与核数程序
at>_EiS Accounting Arrangements 《会计安排》
dJ"44Wu+J accounting basis 会计基础
)\U:e:Z ae accounting by Official Receiver 破产管理署署长呈交的帐目
``xm##K Accounting Circular 《会计通告》
ft"- accounting class 会计类别
V .Kjcy accounting date 记帐日期;会计结算日期
\mF-L,yu accounting for money 款项核算
t/i*.>7 Accounting Officer 会计主任
Z@Rqm:e accounting period 会计报告期;会计期
GEPWb[Oa accounting policy 会计政策;会计方针
^P^"t^O accounting practice 会计惯例
sBlq)h;G?6 accounting principle 会计准则
Fd8nR9A accounting record 会计记录
h(WlJCln accounting report 会计报告
;&lXgC^* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-O})Y>=} Accounting Society of China 中国会计学会
hC-uz _/3 accounting statement 会计报表
5a |[cR accounting system 会计制度;会计系统
(U\o0LI accounting transaction 会计事项;帐务交易
F%L"Q>aHW accounting treatment 会计处理
/G5KNSi accounting year 会计年度
dX\OP> accretion 增值;添加
U& GPede accrual 应计项目;应累算数目
CW;zviH5 accrual basis 应计制;权责发生制
*gmc6xY accrual basis accounting 应计制会计;权责发生制会计
%<~Ewno T accrue 应累算;应计
%>&~?zrq accrued benefit 应累算利益
.p{lzI9 accrued charges 应计费用
TT/=0^" accrued cumulative preference share dividend 应累算的累积优先股股息
#h ud_ accrued expenses 应累算费用
GS*O{u accrued interest payable 应付利息;应计未付利息
U["<f`z4\ accrued interest receivable 应收利息;应计未收利息
28JVW3&) accrued right 累算权益
\Vv)(/q { accruing profit 应累算的利润
do`'K3a" accumulated fiscal reserve 累积财政储备
I
N@ ~~ accumulated profit 累积利润;滚存溢利
%2RXrH2&H accumulated reserve 累积储备
6cg,L:j# accumulation of surplus income 累积收益盈余
hz bvR~rn acquired assets 既得资产
4][VK/v+ acquisition 收购;购置;取得
wgDAb#Zuk acquisition cost 购置成本
6rS
? FG= acquisition expenses 购置费用
qY&(O`?m& acquisition of 100% interest 收购全部股权
2SU'lh\E acquisition of control 取得控制权
.}E<,T acquisition of fixed assets 购置固定资产
D~qi6@Ga acquisition of shell “买壳”
!B[Y?b: acquisition price 收购价
,!SbH act of God 天灾
`?:{aOI acting partner 执事合伙人
ZS l K active market 买卖活跃的市场;交投畅旺的市场;旺市
\>T1&JT active partner 积极参与的合伙人
jHMP"(] active trading 交投活跃
PazWMmI actual circulation 实际流通
:z?T/9,C actual cost 实际成本
zCq6k7u actual expenditure 实际开支;实际支出
WKr4S<B8mr actual income 实际入息;实际收入;实际收益
L9[m/(:y actual market 现货市场
^`-Hg= d actual price 现货价;实际价格
%jUZc:06 actual profit 实际利润
E.'6p \ actual quotation 实盘;实际价位;实际报价
.K940& Ui actual year basis 按实际年度计算
qoan<z7 actuals 实货
`U?S 9m actuarial investigation 精算调查
mGz'%?zj actuarial principle 精算原则
4YOLy\"S actuarial report 精算师报告
X"8$,\wX, Actuarial Society of Hong Kong 香港精算学会
kPEU }Kv actuarial valuation 精算师估值
+Kmxo4p actuary 精算师
uA?a
DjA ad referendum agreement 暂定协议;有待覆核的协定
}zo-%# ad valorem duty 从价税;按值征税
>iJxq6! ad valorem duty system 从价税制
w6 Y+Y;,'f ad valorem fee 从价费
8}z PDs ad valorem tariff 从价关税
T~>&m~} + additional allowance 额外免税额
?#5)TAW additional amount for unexpired risk 未过期风险的额外款额
2}{[J additional assessable profit 补加应评税利润
}k1[Fc| additional assessment 补加评税
B^1jd!m additional commitment 额外承担
_qit$#wK; additional commitment vote 额外承担拨款
{ F0"U= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<^Q`
y additional dependent parent allowance 供养父母额外免税额
EU5(s*A additional provision 额外拨款
$YBH;^# additional stamp duty 附加印花税
ieyqp~+|4$ additional tax 补加税罚款;补加税款
F7p`zf@O] Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
3e[k 9` adjudged bankrupt 被裁定破产
/[3!kW adjudicated bankrupt 裁定破产人
QK~>KgVi adjudication fee 裁定费;评定印花税额手续费;评估契据费
I#yd/d5^ adjudication of bankruptcy 裁定破产;宣告破产
wS2N,X/Y adjudication of insolvency 裁定无力偿还债务
u<@
55k adjusted actual 经调整的实数;调整后的实数
V6<Ki adjusted current assets 经调整的流动资产;调整后的流动资产
!OH'pC5 adjusted figure 经调整的数字;调整后的数额
IetV ]Ff6 adjusted liabilities 经调整的负债;调整后的负债
Z${@;lgP adjusted loss 经调整的亏损;调整后的亏损
B@3>_};Ct adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
BW)t2kR& adjusted profit 经调整的利润;调整后的利润
zHj_q%A adjusted surplus 经调整的盈余额;调整后的盈余额
KrECAc adjusted value 经调整的价值;调整后的价值
@0:mP adjustment 调整;修订;理算〔保险〕
}>Lz\.Z/+[ adjustment centre 调剂中心
ku5g`ho adjustment lag 调整过程的时间差距;调整时差
"%t !+E>nr adjustment mechanism 调整机制
g.EKdvY"%H adjustment of loss 亏损调整
1 pzd adjustment process 调整过程;调整程序
9e1KH' adjustment range 调整幅度
K)oN^ administered exchange rate 受管制汇率
A`1/g{Ha Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\?\q0o<V$ administration expenses 行政费用
ffQ&1T< administration fee 手续费;行政费
HLt;1:b administration in bankruptcy 破产管理
E }w<-]8 administration order 遗产管理令
PI")^` administrator 管理人;遗产管理人
4gm(gY>[ administrator of the estate 遗产管理人
#KSB% admission of debt 债项承认书
In4T`c?kQ admission of proof 接纳债权证明
"_&HM4%! advance 放贷款项;垫付款项;预支款项;预付款项
=7("xz% advance account 暂支帐目;预付款帐户
@}N;C..Y$ advance compensation 预付补偿金
hmd, g>J:< advance from shareholder 股东垫款
T\HP5& advance pending reimbursement 预支以待日后付还
_nnl+S>K advanced economy 先进经济体系
fm% Y*<Y" advancement 预付;预付财产
Y) 4D$9: advances warrant 垫款令
~oBSf+N advancing 贷出
KWV{wW=- adverse balance 逆差
[[u&=.Au adverse exchange 逆汇
8<ri"m, advertisement addressed to shareholders 在报章刊登的致股东通告
Ib4 8` advice for collection 托收通知书
$VJ=A< advice of drawing 提款通知书;汇票通知书
>^Z! advice of payment 付款通知
ph1veD<ZZ Advisory Committee [Securities and Futures Commission]
? Kn~fs8 谘询委员会〔证券及期货事务监察委员会〕
k}Vu!+c z Advisory Committee on Diversification 经济多元化谘询委员会
hMs}r,* affidavit 誓章;遗产申报誓章
l:kF0tj" affidavit of no receipt 述明无收款的誓章
0ID
8L
[ affiliate 联号;联营公司;附属公司
]pA}h.R#- affiliated company 附属公司;联号;联营公司
<<![3&p# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ts:pk affordability 负担能力
{z%%(,I African Development Bank [AfDB] 非洲开发银行
kR-5RaW after-acquired property 事后取得的财产
,
v6[#NU_Z after-hours dealing 市后交易
ex2*oqAdX after-tax profit 税后盈利;税后利润;税后溢利
Ih95&HsdC agency agreement 代理协议
c~Hq.K$d agency expenses 代理机构的开支
LNU9M> agency fee 代理费
V#6`PD6 Agency Law 《代理法》
= %7:[#n agent 代理人;承销人
"|"bo5M: agent of company 公司代理人
F;&'C$% agent's fee 代理人费;经纪费
WYE[H9x1? aggregate 总计;总数;总体数字
Im_`q\i aggregate amount 总款额;总额
]urcA,a aggregate assets and liabilities 总体资产与负债
N|1k6g=0 aggregate at constant price 按固定价格计算的总体数字
!'C^qrh aggregate demand 总需求
*K\/5Fzl aggregate gross position 总持仓量
UkL'h&J~ aggregate limit 总限额
Z,,Wo
%)o aggregate of salaries tax 合计薪俸税
x2TCw aggregate performance 总体表现;总体业绩
[XQoag;! aggregate supply 总体供应
ODM<$Yo:d aggregate surplus 总盈余
.,x08M aggregate total 整体总额
z|yC [Ota aggregate value 总值;合计价值
AuU:613]W8 aggregated basis 合计基准
Tr}c]IP* aggregated net chargeable income 合计应课税入息实额
an<tupi[E aggregation 合并计算;合计;总和
;comL29l2` aggregation of incomes of husband and wife 夫妇入息合并计算
W~QZ(:IK aggregation of property 财产的总和
+kl@`&ga agio 差价;贴水
TO)wjF_ 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》
M|`%4vk> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.|{*.YE 《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》
g;bkVq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4S.%y7d\ 《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》
NzRL(A6V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
rReZ$U
《香港政府和大韩民国政府关于相互促进和保护投资协定》
y?aOk-TaRA agreement for a settlement 授产协议
v *~ yN* agreement for assignment 转让协议
W#0pFofXw agreement for sale 售卖协议;买卖协议
:h3
Gk;u agreement for sale and purchase 买卖协议
VxfFk4 agreement for the payment of interest 支付利息协议
GYv2^IB: agreement for the repayment of money 还款协议
c{#lKD<7 agreement of reinsurance 再保险协议
82Vxk Agricultural Bank of China 中国农业银行
eA_1?j]E3 air passenger departure tax 飞机乘客离境税
<
v_ ?} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3!CI=(^IY airport tax 机场税
GI7CZ alcohol duty 酒精税
A HKS
[ N alienation 让与;让渡;转让
B69 NL alimony 生活费;赡养费
]]%CO$`T[ All Ordinaries Index [AOI] 所有普通股指数
fi#o>tVyJ all risks 全险;综合险
4(YKwY2_L All Sales Record for Stock Market 《股票市场成交报告》
poHDA=#
3 Allied Capital Resources Limited 新联财务有限公司
'&T4ryq3" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
lTdYPqMi allocation letter 拨款信件
r"rID
RQ" allocation of fund 分配款项;预留款项
Mp$ uEi allocation of profit 利润分配;溢利分配
$K8ZxH1z@ allocation warrant 拨款令
"mT~_BsD allotment 分配;配股
bU:"dqRm< allotment notice 股份配售通知;配股通知
^#%$?w>wI allotment of shares 股份分配
+V7*vlx- allowable 可获宽免;免税的
5'>(|7~%\ allowable business loss 可扣除的营业亏损
f+$/gz allowable expenses 可扣税的支出
x_(B7ob allowance 免税额;津贴;备抵;准备金
NCSb`SC: allowance for debts 债项的免税额
/tP"r}l allowance for depreciation by wear and tear 耗损折旧免税额
!OWV* v2 allowance for funeral expenses 殡殓费的免税额
4y21v|(9 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
C`knFGb allowance for repairs and outgoings 修葺及支出方面的免税额
CWI(Q`((> allowance to debtor 给债务人的津贴
P RX:*0 alteration of capital 资本更改
Nc]oAY alternate trustee 候补受托人
Yq)
wE|k/ amalgamation 合并
\&AmX8" [ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6z=:x+m ambit of charges 征税范围;收费范围
=UNzjmP503 amended valuation 经修订的估值
h+ELtf American Commodities Exchange 美国商品交易所
0t*q5pAG". American Express Bank Limited 美国运通银行
%wvSD&oz American Stock Exchange 美国证券交易所
0V srAV0 amortization 摊销
l!q i:H<=1 amount due from banks 存放银行同业的款项
"W:'cIw amount due from banks abroad 存放海外银行同业的款项
$o1Gxz amount due from holding companies 控股公司欠款
bEy j8=P; amount due from local banks 存放本港银行同业的款项
<r3F*S= amount due to banks 银行同业的存款
S <|e/![@ amount due to banks abroad 海外银行同业的存款
0-4WLMx amount due to holding companies 控股公司存款
]rHdG^0uss amount due to local banks 本港银行同业的存款
se$GE:hC1Q amount due to outport banks 外埠银行同业的存款
i':<