A:
b0v:12q A share A股;甲类股份
=-KMb`xT abatement of tax 减税;减扣免税额
8j5<6Cv_
ABN AMRO Bank N.V. 荷兰银行
/ASaB above-the-line expenditure 线上项目支出;经常预算支出
v>Lm;q( above-the-line receipt 线上项目收入;经常预算收入
qJPT%r ABSA Asia Limited 南非联合亚洲有限公司
YO+{,$ absolute change 绝对数值变更
~YP Jez absolute expenditure 实际开支
7 <9yH:1 absolute guideline figure 绝对准则数字
N~^yL <O absolute interest 绝对权益
>&,[H:Z absolute order of discharge 绝对破产解除令
,](:<A)W& absolute profit margin 绝对利润幅度
_;1}x%4v absolute value 实值;绝对值
>j*;vG5T absolutely vested interest 绝对既得权益
@{hd{>K* absorbed cost 已吸收成本;已分摊成本
Bc7V)YK absorption 吸收;分摊;合并
G7GZDi absorption rate 吸收率;摊配率;分摊率
5| B(\wqG ACB Finance Limited 亚洲商业财务有限公司
5|QzU|gPn acceptable form of reciprocity 合理的互惠条件
R=Zn -q acceptable rate 适当利率;适当汇率
7F^#o-@=J acceptance agreement 承兑协议
y [#pC<^ acceptance for honour 参加承兑
WWKvh acceptor 承兑人;接受人;受票人
;5_{MCPM acceptor for honour 参加承兑人
m)v''`9LU accident insurance 意外保险
"_|oW n Accident Insurance Association of Hong Kong 香港意外保险公会
dS2G}L^L accident insurance scheme 意外保险计划
hR#-u1C accident year basis 意外年度基准
F&RgT1* accommodation 通融;贷款
N_eX/ux accommodation bill 通融票据;空头票据
VU`OO$,W accommodation party 汇票代发人
m: n`g1 account balance 帐户余额;帐户结余
VhL{'w7f account book 帐簿
7hP<f}xL account collected in advance 预收款项
({r*=wAP account current book 往来帐簿
#LlUxHv # account of after-acquired property 事后取得的财产报告
<%.5hCTp97 account of defaulter 拖欠帐目
VKp*9%9 account payable 应付帐款
fhPkEvJ account payee only [A/C payee only] 只可转帐;存入收款人帐户
Sr?#wev]rn account receivable 应收帐款
qfY5Ww$8 account receivable report 应收帐款报表
o+w;PP)+= account statement 结单;帐单;会计财务报表
Zxr!:t7 account title 帐户名称;会计科目
2. G=8:l accountant's report 会计师报告
W>_]dPB S/ Accountant's Report Rules 会计师报告规则
j#r6b]k(Hv accounting and auditing procedure 会计与审计程序;会计与核数程序
{]_uMg#! Accounting Arrangements 《会计安排》
GSclK|#tE accounting basis 会计基础
PZxAH9 S? accounting by Official Receiver 破产管理署署长呈交的帐目
Kl7WQg,XOi Accounting Circular 《会计通告》
]i(-I <` accounting class 会计类别
8Jf.ECQT accounting date 记帐日期;会计结算日期
9.'h^#C accounting for money 款项核算
> fnh+M Accounting Officer 会计主任
*IgE)N> accounting period 会计报告期;会计期
De7Ts accounting policy 会计政策;会计方针
L86n}+
P\ accounting practice 会计惯例
NBl+_/2'w accounting principle 会计准则
)?+$x[f!* accounting record 会计记录
vgY3L accounting report 会计报告
Z;9>S=w! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^b: (jI*l Accounting Society of China 中国会计学会
.2d9?p3Y accounting statement 会计报表
:w}{$v}#D; accounting system 会计制度;会计系统
T134ZXqqz accounting transaction 会计事项;帐务交易
V7#v6!7A@ accounting treatment 会计处理
4BnSqw a_ accounting year 会计年度
`E+Jnu,jC accretion 增值;添加
+uay(3m(( accrual 应计项目;应累算数目
SJD@&m%?[ accrual basis 应计制;权责发生制
u\&b4=nL accrual basis accounting 应计制会计;权责发生制会计
8!.ojdyn accrue 应累算;应计
U*90m~) accrued benefit 应累算利益
J+rCxn?;g accrued charges 应计费用
V5+SWXZ accrued cumulative preference share dividend 应累算的累积优先股股息
HhO".GA accrued expenses 应累算费用
A-:O`RK accrued interest payable 应付利息;应计未付利息
5F`;yh+e accrued interest receivable 应收利息;应计未收利息
UOQEk22 accrued right 累算权益
c/c$D;T accruing profit 应累算的利润
<: &* accumulated fiscal reserve 累积财政储备
a]Lp? accumulated profit 累积利润;滚存溢利
ga?*DI8w accumulated reserve 累积储备
d%l{V6 accumulation of surplus income 累积收益盈余
^u3V
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OL4z%mDZi acquisition 收购;购置;取得
oIUy -| acquisition cost 购置成本
U(~+o acquisition expenses 购置费用
&-(463 acquisition of 100% interest 收购全部股权
Gt9&)/# acquisition of control 取得控制权
+P.+_7+: acquisition of fixed assets 购置固定资产
Aw&tP[N[ acquisition of shell “买壳”
*#TUGfwy acquisition price 收购价
WJI[9@^I~ act of God 天灾
A?Bif; acting partner 执事合伙人
ECv)v active market 买卖活跃的市场;交投畅旺的市场;旺市
l5L.5$N active partner 积极参与的合伙人
^vG8#A}] active trading 交投活跃
6e&>rq6C actual circulation 实际流通
>0Q|nCx actual cost 实际成本
xf|mlHS+ actual expenditure 实际开支;实际支出
N !TW! actual income 实际入息;实际收入;实际收益
MZmb`%BZ actual market 现货市场
d)~Fmi; actual price 现货价;实际价格
Da"j E actual profit 实际利润
<n3!{w3< actual quotation 实盘;实际价位;实际报价
C6rg<tCH actual year basis 按实际年度计算
NcY608C actuals 实货
Df3rV '/~ actuarial investigation 精算调查
6 uKTGc4 actuarial principle 精算原则
&89oO@5 actuarial report 精算师报告
0uBl>A7qhn Actuarial Society of Hong Kong 香港精算学会
qJ0fQI\ actuarial valuation 精算师估值
)BRKZQN actuary 精算师
eh"3NRrN ad referendum agreement 暂定协议;有待覆核的协定
lJ@] [; ad valorem duty 从价税;按值征税
*)+ut(x|# ad valorem duty system 从价税制
uZ;D!2Q a ad valorem fee 从价费
z=$jGL ad valorem tariff 从价关税
McPNB`.H additional allowance 额外免税额
y8fsveX additional amount for unexpired risk 未过期风险的额外款额
;5@ t[r additional assessable profit 补加应评税利润
xe/( additional assessment 补加评税
{rcnM7 S1L additional commitment 额外承担
=y=cW1TG additional commitment vote 额外承担拨款
}NsUnbxT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4H@Wc^K additional dependent parent allowance 供养父母额外免税额
;NNe!}C additional provision 额外拨款
^e+a additional stamp duty 附加印花税
fxgr`nC additional tax 补加税罚款;补加税款
mFHH515 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
4DTzSy:x adjudged bankrupt 被裁定破产
G7D2{J{1 adjudicated bankrupt 裁定破产人
;E'"Ks[GH adjudication fee 裁定费;评定印花税额手续费;评估契据费
4lZ$;:Jg adjudication of bankruptcy 裁定破产;宣告破产
86z]<p ( adjudication of insolvency 裁定无力偿还债务
$8a(veXd adjusted actual 经调整的实数;调整后的实数
*b];|n{ adjusted current assets 经调整的流动资产;调整后的流动资产
iOG[>u0h adjusted figure 经调整的数字;调整后的数额
?&Pg2]g< adjusted liabilities 经调整的负债;调整后的负债
*cyeO* adjusted loss 经调整的亏损;调整后的亏损
a
^%"7Ri adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
@)K%2Y` adjusted profit 经调整的利润;调整后的利润
u[{tb adjusted surplus 经调整的盈余额;调整后的盈余额
C:G8c[ adjusted value 经调整的价值;调整后的价值
%Q!`NCe+[ adjustment 调整;修订;理算〔保险〕
x\QY@9 adjustment centre 调剂中心
wY"Q o7 adjustment lag 调整过程的时间差距;调整时差
7.j[a*^ adjustment mechanism 调整机制
^FnfJ: adjustment of loss 亏损调整
'?({;/L adjustment process 调整过程;调整程序
%$TGzK 1 adjustment range 调整幅度
cW+t#>'r administered exchange rate 受管制汇率
*28pRvY:b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*3D%<kVl administration expenses 行政费用
0q&'(-{s1 administration fee 手续费;行政费
><=gV~7lx administration in bankruptcy 破产管理
1
E22R administration order 遗产管理令
eAqz3#_My administrator 管理人;遗产管理人
l&}y/t4% administrator of the estate 遗产管理人
CpJ0m-7aIH admission of debt 债项承认书
uPniLx\t: admission of proof 接纳债权证明
Y[ N^p#t{ advance 放贷款项;垫付款项;预支款项;预付款项
Uo-`>7 advance account 暂支帐目;预付款帐户
pC_O:f>vJ advance compensation 预付补偿金
nVJPR advance from shareholder 股东垫款
Pzb|t+"$ advance pending reimbursement 预支以待日后付还
MCdx?m3] advanced economy 先进经济体系
7==f\%, advancement 预付;预付财产
3"{.37Q advances warrant 垫款令
~xoF6CF advancing 贷出
77Bgl4P adverse balance 逆差
pFJB'=c adverse exchange 逆汇
k#5}\w! advertisement addressed to shareholders 在报章刊登的致股东通告
c5mZG7- advice for collection 托收通知书
U"50_O advice of drawing 提款通知书;汇票通知书
+d|mR9^([ advice of payment 付款通知
asC_$tsMe Advisory Committee [Securities and Futures Commission]
?Mee
6 谘询委员会〔证券及期货事务监察委员会〕
Reu*Pe Advisory Committee on Diversification 经济多元化谘询委员会
owPm/ F affidavit 誓章;遗产申报誓章
z.}[m,oTF affidavit of no receipt 述明无收款的誓章
+b3^.wkq affiliate 联号;联营公司;附属公司
~.!c~fke affiliated company 附属公司;联号;联营公司
)$,"u4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*&
m#qEv affordability 负担能力
2W$cFC African Development Bank [AfDB] 非洲开发银行
TXZv2P9 after-acquired property 事后取得的财产
\Vl`YYjZ after-hours dealing 市后交易
)*:`':_a after-tax profit 税后盈利;税后利润;税后溢利
Dwl3Cj agency agreement 代理协议
n-TQ*&h]3S agency expenses 代理机构的开支
;.bm6(; agency fee 代理费
lvp8z)G Agency Law 《代理法》
=V^.}WtO agent 代理人;承销人
B7"PIkk; agent of company 公司代理人
n!qV> k9Y agent's fee 代理人费;经纪费
H}:LQ~_2 aggregate 总计;总数;总体数字
4WB-Ec aggregate amount 总款额;总额
AdWq Q aggregate assets and liabilities 总体资产与负债
b
pv=% aggregate at constant price 按固定价格计算的总体数字
m:hY`[ f6 aggregate demand 总需求
~i.k$XGA aggregate gross position 总持仓量
$2%f 8& aggregate limit 总限额
_$>pw< aggregate of salaries tax 合计薪俸税
yOvm`9 aggregate performance 总体表现;总体业绩
lq"f[-8a2q aggregate supply 总体供应
BAO| )~1Pd aggregate surplus 总盈余
0T>H)c6:\ aggregate total 整体总额
72veLB aggregate value 总值;合计价值
5 B=^v#m aggregated basis 合计基准
P#:?ok aggregated net chargeable income 合计应课税入息实额
wYlf^~#" aggregation 合并计算;合计;总和
5cWw7V<m aggregation of incomes of husband and wife 夫妇入息合并计算
"5A&_E }3
aggregation of property 财产的总和
Uw4>v: agio 差价;贴水
qn,O40/] 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》
b9XW9O`B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!|<=ZF2 《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》
O3CFme Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
YA&g$! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
> 0<)= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
CZbYAxNl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:EHJ\+kejX agreement for a settlement 授产协议
z(\4M==2O agreement for assignment 转让协议
7w1wr)qSB agreement for sale 售卖协议;买卖协议
0dh=fcb agreement for sale and purchase 买卖协议
8 B**8yg. agreement for the payment of interest 支付利息协议
&*
E+N[ agreement for the repayment of money 还款协议
L_w+y agreement of reinsurance 再保险协议
7+hK~ Agricultural Bank of China 中国农业银行
c=AOkX3UD air passenger departure tax 飞机乘客离境税
e]Zngt?b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
al20V airport tax 机场税
!@'%G6:. alcohol duty 酒精税
!yhh8p3 alienation 让与;让渡;转让
aAy'\T$x. alimony 生活费;赡养费
|T{C,"9y All Ordinaries Index [AOI] 所有普通股指数
#Eb5: ; all risks 全险;综合险
!a~`Bs$'jr All Sales Record for Stock Market 《股票市场成交报告》
i%6; Allied Capital Resources Limited 新联财务有限公司
".dZn6"mI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*Y@nVi allocation letter 拨款信件
q{ /3V allocation of fund 分配款项;预留款项
[p=*u,- allocation of profit 利润分配;溢利分配
)Af~B'OUd allocation warrant 拨款令
S(mF%WJ allotment 分配;配股
#Mg]GeDJ{ allotment notice 股份配售通知;配股通知
BYKoel allotment of shares 股份分配
zB?
V_aT allowable 可获宽免;免税的
0cT*z( allowable business loss 可扣除的营业亏损
7$rjlVe allowable expenses 可扣税的支出
|X`/ allowance 免税额;津贴;备抵;准备金
+78CvjG allowance for debts 债项的免税额
*|_"W+JC allowance for depreciation by wear and tear 耗损折旧免税额
Z/ Tm)Xd allowance for funeral expenses 殡殓费的免税额
?<*-j4v allowance for inflation 为通货膨胀而预留的款项;通胀准备金
9 fMau allowance for repairs and outgoings 修葺及支出方面的免税额
2!Bd2 allowance to debtor 给债务人的津贴
X";@T.ZGut alteration of capital 资本更改
w}{5# alternate trustee 候补受托人
5Q=P4w!' amalgamation 合并
"k Te2iS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D3c2^r$Z ambit of charges 征税范围;收费范围
V)P&Zw amended valuation 经修订的估值
5E0eyW American Commodities Exchange 美国商品交易所
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