A:
STB-guia5 A share A股;甲类股份
:#SNpn=@ abatement of tax 减税;减扣免税额
" $=qGHA~ ABN AMRO Bank N.V. 荷兰银行
(}0S1)7t above-the-line expenditure 线上项目支出;经常预算支出
cY~M4:vgT above-the-line receipt 线上项目收入;经常预算收入
4\1;A`2%0 ABSA Asia Limited 南非联合亚洲有限公司
M.[wKGX( absolute change 绝对数值变更
K;C_Z/<% absolute expenditure 实际开支
VN+\>j- absolute guideline figure 绝对准则数字
w,
7Cr absolute interest 绝对权益
{]["6V6W absolute order of discharge 绝对破产解除令
*(nJX.7 absolute profit margin 绝对利润幅度
+-P<CCvWz absolute value 实值;绝对值
-fPT}v absolutely vested interest 绝对既得权益
pK"&QPv absorbed cost 已吸收成本;已分摊成本
-yA3 RP absorption 吸收;分摊;合并
"Q?_ EE n absorption rate 吸收率;摊配率;分摊率
:rL?1" ACB Finance Limited 亚洲商业财务有限公司
uk6g s)qxC acceptable form of reciprocity 合理的互惠条件
0BFz7 acceptable rate 适当利率;适当汇率
!tr9(d acceptance agreement 承兑协议
`Sx.|`x8 acceptance for honour 参加承兑
Yj3*)k acceptor 承兑人;接受人;受票人
l
$w/Fz acceptor for honour 参加承兑人
yM|g|;U accident insurance 意外保险
qmID-t" Accident Insurance Association of Hong Kong 香港意外保险公会
s7M}NA 0 accident insurance scheme 意外保险计划
^$}/|d( accident year basis 意外年度基准
Gc^t%Ue-H) accommodation 通融;贷款
G1p'p&x. accommodation bill 通融票据;空头票据
qp@m&GH accommodation party 汇票代发人
EW9b*r7./ account balance 帐户余额;帐户结余
Y"oDFo, account book 帐簿
4y>(RrVG account collected in advance 预收款项
6=3(oUl account current book 往来帐簿
a7=YG6[ account of after-acquired property 事后取得的财产报告
6Ty3e|do account of defaulter 拖欠帐目
QES^^PQe: account payable 应付帐款
re q-Q | account payee only [A/C payee only] 只可转帐;存入收款人帐户
XLocg account receivable 应收帐款
\-d'9b ? account receivable report 应收帐款报表
1b+h>.gWar account statement 结单;帐单;会计财务报表
m2ox8(sd account title 帐户名称;会计科目
p2^)2v accountant's report 会计师报告
RxMoD.kx Accountant's Report Rules 会计师报告规则
$^IjFdD accounting and auditing procedure 会计与审计程序;会计与核数程序
KcnjF^k Accounting Arrangements 《会计安排》
94YA2_f; accounting basis 会计基础
o"4E+1qwM accounting by Official Receiver 破产管理署署长呈交的帐目
L}b'+Wi@ Accounting Circular 《会计通告》
b?>VPuyBb accounting class 会计类别
-U:2H7 accounting date 记帐日期;会计结算日期
?cJA^W accounting for money 款项核算
]7l{g9?ZtV Accounting Officer 会计主任
l{QC}{Ejc2 accounting period 会计报告期;会计期
SlN" (nq accounting policy 会计政策;会计方针
,@479ZvvR3 accounting practice 会计惯例
&~}@u[=ux accounting principle 会计准则
vgN@~Xa accounting record 会计记录
zQt1;bo accounting report 会计报告
u`+'lBE, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ExqM1&zpK Accounting Society of China 中国会计学会
dXDXRY.FMQ accounting statement 会计报表
6qf-Y!D5 accounting system 会计制度;会计系统
k|5k8CRX accounting transaction 会计事项;帐务交易
+8eVj#N accounting treatment 会计处理
o
Fi) d[` accounting year 会计年度
iAgOnk[ accretion 增值;添加
_E(x2BS? accrual 应计项目;应累算数目
wE8]'o accrual basis 应计制;权责发生制
?F25D2[( accrual basis accounting 应计制会计;权责发生制会计
eN4t1$ accrue 应累算;应计
St_Sl:m$ accrued benefit 应累算利益
1[px`%DR~ accrued charges 应计费用
>-eS&rma accrued cumulative preference share dividend 应累算的累积优先股股息
s*eyTm accrued expenses 应累算费用
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?y'6l accrued interest payable 应付利息;应计未付利息
#:Xa'D+ accrued interest receivable 应收利息;应计未收利息
Z]7tjRvq) accrued right 累算权益
z:?: accruing profit 应累算的利润
~\3l!zIq accumulated fiscal reserve 累积财政储备
!x6IV25 accumulated profit 累积利润;滚存溢利
Wy!uRzbBv accumulated reserve 累积储备
03C .Xh=! accumulation of surplus income 累积收益盈余
Z"]xdOre acquired assets 既得资产
$q^O%( acquisition 收购;购置;取得
sN=KR qe acquisition cost 购置成本
1S&0 acquisition expenses 购置费用
w~p4S+k& acquisition of 100% interest 收购全部股权
UL[uh@4 acquisition of control 取得控制权
z41D^}b acquisition of fixed assets 购置固定资产
AT-0}9z{ acquisition of shell “买壳”
{x|MA(NO acquisition price 收购价
=8@RKG`>; act of God 天灾
ZDfS0]0F acting partner 执事合伙人
0xLkyt0 active market 买卖活跃的市场;交投畅旺的市场;旺市
d0TgqO{ active partner 积极参与的合伙人
]M uF9={ active trading 交投活跃
K1<k+t/V actual circulation 实际流通
GG*BN<(>! actual cost 实际成本
u!M&;QL actual expenditure 实际开支;实际支出
aw]8V:)$J actual income 实际入息;实际收入;实际收益
k,AM]H actual market 现货市场
uRFNfX(* actual price 现货价;实际价格
8cB=}XgYS actual profit 实际利润
@::lJDGVv actual quotation 实盘;实际价位;实际报价
50COL66:7 actual year basis 按实际年度计算
J#+Op/mmo actuals 实货
y _6r/z^ actuarial investigation 精算调查
BL7>dZOa actuarial principle 精算原则
pTN%;`)
{ actuarial report 精算师报告
xS-w\vbLV Actuarial Society of Hong Kong 香港精算学会
s* @QT8% actuarial valuation 精算师估值
?,!uA)({n actuary 精算师
4_WH
6Z ad referendum agreement 暂定协议;有待覆核的协定
UC.8DaIPN ad valorem duty 从价税;按值征税
?l(nM+[kSL ad valorem duty system 从价税制
z"9aAytd ad valorem fee 从价费
r.?qEe8VV ad valorem tariff 从价关税
Un]DFu additional allowance 额外免税额
6<#Slw[ additional amount for unexpired risk 未过期风险的额外款额
V, E9Uds additional assessable profit 补加应评税利润
*Gf&q additional assessment 补加评税
=Z^un&' additional commitment 额外承担
ykJ+%gla additional commitment vote 额外承担拨款
zI(xSX@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g^qz&;R] additional dependent parent allowance 供养父母额外免税额
.iN-4"_j1 additional provision 额外拨款
)7tV*=?Ic8 additional stamp duty 附加印花税
e<kpcF5{\ additional tax 补加税罚款;补加税款
XadG\_?t` Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
L(W%~UGN
V adjudged bankrupt 被裁定破产
LE<:.?<Z- adjudicated bankrupt 裁定破产人
^kc>m$HY adjudication fee 裁定费;评定印花税额手续费;评估契据费
MK< adjudication of bankruptcy 裁定破产;宣告破产
6^WiZ^~ adjudication of insolvency 裁定无力偿还债务
<##|311o adjusted actual 经调整的实数;调整后的实数
fi5YMYd1 adjusted current assets 经调整的流动资产;调整后的流动资产
ux%&lff adjusted figure 经调整的数字;调整后的数额
_xa}B,H adjusted liabilities 经调整的负债;调整后的负债
2-QuT"Gkd adjusted loss 经调整的亏损;调整后的亏损
Fka1]|j9 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
k>7gy?Y!K< adjusted profit 经调整的利润;调整后的利润
u}^a^B$ adjusted surplus 经调整的盈余额;调整后的盈余额
kx:c*3q.k adjusted value 经调整的价值;调整后的价值
S_a :ML< adjustment 调整;修订;理算〔保险〕
X>3iYDe adjustment centre 调剂中心
Cm9 9?K adjustment lag 调整过程的时间差距;调整时差
tX+0 GLz adjustment mechanism 调整机制
cAYa=}~< adjustment of loss 亏损调整
;O Q#@|D adjustment process 调整过程;调整程序
<Sz>ZIISd adjustment range 调整幅度
)r-T= administered exchange rate 受管制汇率
8}Fw%;Cb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zuK/(qZ administration expenses 行政费用
Iv Y,9D administration fee 手续费;行政费
|~7+/VvI+ administration in bankruptcy 破产管理
USlF+RY@3L administration order 遗产管理令
[8{_i?wY administrator 管理人;遗产管理人
U+(Z#b(Q administrator of the estate 遗产管理人
#8P#^v]H admission of debt 债项承认书
1'(_>S5CG admission of proof 接纳债权证明
2,rY\ Nu_ advance 放贷款项;垫付款项;预支款项;预付款项
f+Pg1Q0zI advance account 暂支帐目;预付款帐户
PWADbu{+ advance compensation 预付补偿金
^vYVl{$bT advance from shareholder 股东垫款
3WQRN_ advance pending reimbursement 预支以待日后付还
v(i1Z}*b advanced economy 先进经济体系
MtMvpHk advancement 预付;预付财产
.CIbpV?T advances warrant 垫款令
ORUWslMt advancing 贷出
F<6KaZ| adverse balance 逆差
#|)JD@;Q adverse exchange 逆汇
|Ba4 G` advertisement addressed to shareholders 在报章刊登的致股东通告
3?a0
+] advice for collection 托收通知书
}|w=7^1z advice of drawing 提款通知书;汇票通知书
Oex{:dO "F advice of payment 付款通知
|!?2OTY Advisory Committee [Securities and Futures Commission]
QCZ,K"y 谘询委员会〔证券及期货事务监察委员会〕
MzBfHt'Rk Advisory Committee on Diversification 经济多元化谘询委员会
9^6|ta0;0 affidavit 誓章;遗产申报誓章
GN"M:L^k` affidavit of no receipt 述明无收款的誓章
6ON affiliate 联号;联营公司;附属公司
Z"teZ0H affiliated company 附属公司;联号;联营公司
o[5=S,' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@2x0V]AI affordability 负担能力
=NVZ$K OZ African Development Bank [AfDB] 非洲开发银行
fvAh?<Ul after-acquired property 事后取得的财产
[lDt0l5^ after-hours dealing 市后交易
M="WUe_ after-tax profit 税后盈利;税后利润;税后溢利
L8,H9T#e agency agreement 代理协议
U08<V:~ agency expenses 代理机构的开支
9}K(Q= agency fee 代理费
xiOv$.@q Agency Law 《代理法》
|G`4"``]k agent 代理人;承销人
]be0I) agent of company 公司代理人
gJ)h9e*m^ agent's fee 代理人费;经纪费
'sT}DX(7M aggregate 总计;总数;总体数字
MEdIw#P.}{ aggregate amount 总款额;总额
\NvC
aggregate assets and liabilities 总体资产与负债
|r)>bY7 aggregate at constant price 按固定价格计算的总体数字
#+2:d?t aggregate demand 总需求
N}.Q%&6: aggregate gross position 总持仓量
sRo<4U0M;l aggregate limit 总限额
C,sD?PcSi+ aggregate of salaries tax 合计薪俸税
2n-Tpay0 aggregate performance 总体表现;总体业绩
bc0)'a\ aggregate supply 总体供应
*:fw6mnJ# aggregate surplus 总盈余
DK#65H' aggregate total 整体总额
Nqo#sBS aggregate value 总值;合计价值
'O\d<F.c$2 aggregated basis 合计基准
H{Y5YTg] aggregated net chargeable income 合计应课税入息实额
O+{pF.P#V aggregation 合并计算;合计;总和
{2'74 aggregation of incomes of husband and wife 夫妇入息合并计算
j.
ks UJ aggregation of property 财产的总和
+O.&64( agio 差价;贴水
Egjk^:@ 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》
iOX4Kl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:FKYYH\ 《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》
thlpj*| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
teQaHe# 《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》
~P"!DaAf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B BApL{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cpr{b8Xb8& agreement for a settlement 授产协议
tF;& x
g agreement for assignment 转让协议
rw=UK` agreement for sale 售卖协议;买卖协议
6N)<
o ;U agreement for sale and purchase 买卖协议
1?e>x91 agreement for the payment of interest 支付利息协议
~u~[E agreement for the repayment of money 还款协议
Oo3qiw agreement of reinsurance 再保险协议
_.Z&<.lJ Agricultural Bank of China 中国农业银行
1drqWI~ air passenger departure tax 飞机乘客离境税
web8QzLLB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x3Dg%=R airport tax 机场税
eaYkYuS/ alcohol duty 酒精税
^J#*n;OQ3A alienation 让与;让渡;转让
#(26t _a alimony 生活费;赡养费
?hry=I(7r All Ordinaries Index [AOI] 所有普通股指数
BRSgB-Rr7 all risks 全险;综合险
XEgx#F ;F All Sales Record for Stock Market 《股票市场成交报告》
Im' :sJ31 Allied Capital Resources Limited 新联财务有限公司
*$4A|EA V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k_En_\c?p2 allocation letter 拨款信件
+s*l#'Q allocation of fund 分配款项;预留款项
`DWi4y7 allocation of profit 利润分配;溢利分配
OH!$5FEc allocation warrant 拨款令
vxzf[ allotment 分配;配股
E
|GK3 / allotment notice 股份配售通知;配股通知
1K*f4BnDr~ allotment of shares 股份分配
^ T:qT*v allowable 可获宽免;免税的
%x'bo>h@ allowable business loss 可扣除的营业亏损
3wa<,^kqy allowable expenses 可扣税的支出
r:8]\RU allowance 免税额;津贴;备抵;准备金
5.C[)`_ allowance for debts 债项的免税额
P98X[0& allowance for depreciation by wear and tear 耗损折旧免税额
:yO, allowance for funeral expenses 殡殓费的免税额
==e#CSJq allowance for inflation 为通货膨胀而预留的款项;通胀准备金
sJHy=z0m allowance for repairs and outgoings 修葺及支出方面的免税额
wk@(CKQzI, allowance to debtor 给债务人的津贴
yTq(x4] alteration of capital 资本更改
kj<D 4) alternate trustee 候补受托人
iEJQ#5))0 amalgamation 合并
wCC~tuTpr ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:)+@qxTy ambit of charges 征税范围;收费范围
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{gWTp amended valuation 经修订的估值
3>@qQ_8%~ American Commodities Exchange 美国商品交易所
_?(hWC"0 American Express Bank Limited 美国运通银行
r3BDq American Stock Exchange 美国证券交易所
~D`oP/6 amortization 摊销
G|6 |; amount due from banks 存放银行同业的款项
Ae{4AZ amount due from banks abroad 存放海外银行同业的款项
#iqhm,u7D amount due from holding companies 控股公司欠款
yOn2}Z amount due from local banks 存放本港银行同业的款项
8NF;k5 amount due to banks 银行同业的存款
q$u\
q. amount due to banks abroad 海外银行同业的存款
beHCEwh amount due to holding companies 控股公司存款
G(|(y=ck amount due to local banks 本港银行同业的存款
bh;b`
5 amount due to outport banks 外埠银行同业的存款
xn x1`|1u amount for note issue 发行纸币的款额
RwE*0 T amount of bond 担保契据的款额
Cf1wM:K|8 amount of consideration 代价款额
YL&b9e4 amount of contribution 供款数额
1UA~J|&gi^ amount of indebtedness 负债款额
/nD0hb amount of principal of the loan 贷款本金额
Oz9Mqcx amount of rates chargeable 应征差饷数额
Y4~wNs6 amount of share capital 股本额
?C>VB+X}y amount of sums assured 承保款额
m^oi4mV amount of variation 变动幅度
:86luLFm amount of vote 拨款数额
l"pz
)$eE amount payable 应付款额
:'=~/GR amount receivable 应收款额
Dxa)7dA| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vA7jZw analysis 分析
A2O_pbQti ancillary risk 附属风险
"TH-A6v1 annual account 周年帐目;周年帐目报表;年度决算;年结
9snyX7/!L annual accounting date 年结日期
'__3[D annual allowance 每年免税额;年积金;年度津贴;年津
M@2Qn-I annual balance 年度余额
RzY`^A6G6 annual disposable income 每年可动用收入
84oW annual estimates 周年预算
o|*| annual fee 年费
A@ annual general meeting 周年大会
WJh;p: q[ annual growth rate 年增率;每年增长率
<}Wy;!L annual long-term supplement 长期个案每年补助金
lTOM/^L annual pensionable emolument 可供计算退休金的年薪
.L(j@I t annual report 年报
18w^7!F?~u Annual Report on the Consumer Price Index 《消费物价指数年报》
g7}z
&S;_ annual return 周年报表;周年申报表;每年报税表格
8|-mzb& Annual Return Rules 《周年报表规则》
,,H$>r_; annual review of consumer prices 每年消费物价回顾
I }W-5% annual roll-forward basis 逐年延展方式
[|;Zxb: annual salary 年薪
':R3._tw\ annual statement 年度报表;年度决算表
k\thEEVP0* 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
7Ae,|k annuitant 年金受益人
ZEyGqCf3 annuity 年金
+@7x45;D annuity contract 年金合约
&F*QYz[ annuity on human life 人寿年金
1PTu3o&3 antecedent debt 先前的债项
!wb~A0m ante-dated cheque 倒填日期支票
xdBZ^Q anticipated expenditure 预期开支
QVRokI`BF anticipated net profit 预期纯利
Gv+Tg/ anticipated revenue 预期收入
-.Pu5et4 anti-inflation measure 反通货膨胀措施
WoWM anti-inflationary stance 反通货膨胀立场
://#
%SE apparent deficit 表面赤字
]E8<;t)# apparent financial solvency 表面偿债能力
6RT0\^X*: apparent partner 表面合伙人
zQj%ds: application for personal assessment 个人入息课税申请书
{7~ $$AR( application of fund 资金应用
5iI3u 7Mn1 application to release as liquidator and to destruct the books of accounts and documents
.bBQhf.&" 申请免除清盘人职务及毁灭帐簿与文件
$}nUK~$GSv appointed actuary 委任精算师
'St= izhd appointed auditor 委任核数师;委任审计师
y>cmKE appointed trustee 委任的受托人
w3bH|VnU8; appointer 委任人
e%v4,8 apportioned pro rata 按比例分摊
UV8r&O apportionment 分配;分摊
Z2j*%/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A"3&EuvU apportionment formula 分摊方程式
\NQ)Po@z apportionment of estate duty 遗产税的分摊
gWv+i/, appraisal 估价;评估
[QqNsco) appreciable growth 可观增长
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[@ appreciable impact 显着影响
^Er`{|o6u appreciable increase 可观增长
nh&<fnh appreciation 增值;升值
>dm._*M appreciation against other currencies 相对其他货币升值
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ua8y(W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I~]mX; appreciation tax 增值税
MbF e1U]B appropriation 拨款;拨用;拨付
kRXg."b( appropriation account 拨款帐目
~$ qJw?r
Appropriation Bill 拨款法案
|>}0? '/] appropriation-in-aid system 补助拨款办法
?N?pe} approved assets 核准资产
pr,1Wp0l approved basket stock 认可一篮子证券
KJJb^6P48W approved budget 核准预算
(*WZsfk>/< approved charitable donation 认可慈善捐款
wukos5 approved charitable institution 认可慈善机构
pD6g+Taj approved currency 核准货币;认可货币
DfzUGX approved estimates 核准预算
PXu<4VF approved estimates of expenditure 核准开支预算
g!Yh=kA'N approved overseas insurer 核准海外保险人
MH8%-UV approved overseas trust company 核准海外信托公司
Z#t)Z " approved pooled investment fund 核准汇集投资基金
6F&]Mk]V8 approved provident fund scheme 认可公积金计划
K2MNaB approved provision 核准拨款
8EEQV} 4 approved redeemable share 核准可赎回股份
IS4K$Ac. approved regional stock 认可地区性证券
W#\};P
approved retirement scheme 认可退休金计划
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$o approved subordinated loan 核准附属贷款
$H@)hY8wA arbitrage 套戥;套汇;套利
N3c)ce7[ arbitrageur 套戥者;套汇者
}=m?gF%3 arbitrary amount 临时款项
OmjT`,/ arrangement 措施;安排;协定
=yhfL2`aw arrears 欠款
mS&\m#s< arrears of pay 欠付薪酬
xA'#JN<* arrears of revenue 逾期未收税款;逾期未收的帐项
[,$mpJCI articles of association 组织章程;组织细则;组织章程细则
K}/`YDu Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
-LK(C`gB ascertainment of profit 确定利润
f=O>\ "Asia Clear" “亚洲结算系统”
g+r{>x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
BCZnF
/Zo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@=#s~ 3 Asian Development Fund [ADF] 亚洲发展基金
Z*aU2Kr`; Asian dollar bond 亚洲美元债券
`"": Asian dollar market 亚洲美元市场
St&H