A:
@K!T,U A share A股;甲类股份
`1fY)d^ZS abatement of tax 减税;减扣免税额
0 /U{p,r6` ABN AMRO Bank N.V. 荷兰银行
Ai3*QX above-the-line expenditure 线上项目支出;经常预算支出
`b7t4d* above-the-line receipt 线上项目收入;经常预算收入
/7^4O(iG ABSA Asia Limited 南非联合亚洲有限公司
A$0fKko absolute change 绝对数值变更
o]oum,Q absolute expenditure 实际开支
X\qNG] absolute guideline figure 绝对准则数字
8'io$6d= absolute interest 绝对权益
RMu~l@ absolute order of discharge 绝对破产解除令
lzVq1@B absolute profit margin 绝对利润幅度
w_K1]<Q* absolute value 实值;绝对值
>!1-lfa8 absolutely vested interest 绝对既得权益
\"OG6G_>$ absorbed cost 已吸收成本;已分摊成本
Txb#C[` absorption 吸收;分摊;合并
p6!x=cW absorption rate 吸收率;摊配率;分摊率
GH$ pKB ACB Finance Limited 亚洲商业财务有限公司
;"-&1qHN acceptable form of reciprocity 合理的互惠条件
5K8^WK acceptable rate 适当利率;适当汇率
ar+9\ acceptance agreement 承兑协议
f?X)k,m acceptance for honour 参加承兑
H8}oIA"b acceptor 承兑人;接受人;受票人
LBDjIpR6 acceptor for honour 参加承兑人
dSV8q
,D accident insurance 意外保险
i2SR{e8:GF Accident Insurance Association of Hong Kong 香港意外保险公会
*#+An<iT ; accident insurance scheme 意外保险计划
oV78Hq6 accident year basis 意外年度基准
59;KQ accommodation 通融;贷款
:nOFR$W accommodation bill 通融票据;空头票据
pG;U2wE accommodation party 汇票代发人
w@w(-F!%l account balance 帐户余额;帐户结余
7a<DKB account book 帐簿
4zFW-yy account collected in advance 预收款项
e^1Twz3z account current book 往来帐簿
dhK~O.~m account of after-acquired property 事后取得的财产报告
A#YrWW account of defaulter 拖欠帐目
UH"%N)[ account payable 应付帐款
z9Rp`z&`E account payee only [A/C payee only] 只可转帐;存入收款人帐户
1\I}2; account receivable 应收帐款
$kp{Eg ' account receivable report 应收帐款报表
_u QOHwn account statement 结单;帐单;会计财务报表
>(t6.= account title 帐户名称;会计科目
=fFP5e [' accountant's report 会计师报告
aWF655Fs* Accountant's Report Rules 会计师报告规则
Se =`N accounting and auditing procedure 会计与审计程序;会计与核数程序
Zp=U
W*g^ Accounting Arrangements 《会计安排》
T{[=oH+ accounting basis 会计基础
|Ds1 accounting by Official Receiver 破产管理署署长呈交的帐目
Yr[\|$H5 Accounting Circular 《会计通告》
oe-\ozJ0 accounting class 会计类别
amY!qg0P* accounting date 记帐日期;会计结算日期
~oY^;/ j accounting for money 款项核算
\(2sW^fY Accounting Officer 会计主任
&&>ekG9@ accounting period 会计报告期;会计期
YS"=yye3e accounting policy 会计政策;会计方针
dDLeSz$b accounting practice 会计惯例
v mk2{f,g accounting principle 会计准则
nZYBE030 accounting record 会计记录
t;\Y{` accounting report 会计报告
sLxc(d'A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o0KL5]. Accounting Society of China 中国会计学会
Lt>IX") accounting statement 会计报表
2g! +<YZ~ accounting system 会计制度;会计系统
aAUvlb accounting transaction 会计事项;帐务交易
,Ko!$29[ accounting treatment 会计处理
-e:`|(Mo accounting year 会计年度
$yNS
pNmT0 accretion 增值;添加
c\AfaK^KF accrual 应计项目;应累算数目
DN:EB@ accrual basis 应计制;权责发生制
BnasI;yWb accrual basis accounting 应计制会计;权责发生制会计
P-"y3 ZE= accrue 应累算;应计
$-sHWYZ accrued benefit 应累算利益
xU`p|(SS- accrued charges 应计费用
:"/d|i`T accrued cumulative preference share dividend 应累算的累积优先股股息
_.8S& accrued expenses 应累算费用
s?nR 4 accrued interest payable 应付利息;应计未付利息
~b8]H|<'Y accrued interest receivable 应收利息;应计未收利息
pFjK}JOF accrued right 累算权益
Er?&Y,o accruing profit 应累算的利润
1iF1GkLEq accumulated fiscal reserve 累积财政储备
TOQP'/ accumulated profit 累积利润;滚存溢利
{R`[kt accumulated reserve 累积储备
<wD-qT W accumulation of surplus income 累积收益盈余
}0Ed] acquired assets 既得资产
)lDD\J7 acquisition 收购;购置;取得
t*w/{|yO acquisition cost 购置成本
_X
x/(.O acquisition expenses 购置费用
hp|YE'uYT acquisition of 100% interest 收购全部股权
--BW9]FW acquisition of control 取得控制权
?%[jR=w acquisition of fixed assets 购置固定资产
#o#H?Vo9b acquisition of shell “买壳”
/N.U/MPL_ acquisition price 收购价
X#^[<5 act of God 天灾
;9QEK]@ acting partner 执事合伙人
7HYwLG:\~ active market 买卖活跃的市场;交投畅旺的市场;旺市
`'7R, active partner 积极参与的合伙人
eTcd"Kd/ active trading 交投活跃
FfT`;j actual circulation 实际流通
wN~_v-~*Q actual cost 实际成本
f]srRYSR actual expenditure 实际开支;实际支出
$/Uq0U actual income 实际入息;实际收入;实际收益
S{T >}'y actual market 现货市场
l+0oS'`V*L actual price 现货价;实际价格
5]:U9ts# actual profit 实际利润
=Nr-iae# actual quotation 实盘;实际价位;实际报价
gw<q.XL actual year basis 按实际年度计算
1T
n} actuals 实货
_;\_l actuarial investigation 精算调查
`C'H.g\>2Q actuarial principle 精算原则
O+x!Bg7 actuarial report 精算师报告
'i|YlMFI g Actuarial Society of Hong Kong 香港精算学会
="l/ klYV actuarial valuation 精算师估值
2&J)dtqz actuary 精算师
R2vlFx/ ad referendum agreement 暂定协议;有待覆核的协定
aV0"~5 ad valorem duty 从价税;按值征税
$U-0)4yf ad valorem duty system 从价税制
6(R<{{ ad valorem fee 从价费
9QJyZ ad valorem tariff 从价关税
}4X0epPp;: additional allowance 额外免税额
aw&,S"A@ additional amount for unexpired risk 未过期风险的额外款额
zX i'kB additional assessable profit 补加应评税利润
TIg3`Fon additional assessment 补加评税
}"%N4(Kd additional commitment 额外承担
KD.]i' d< additional commitment vote 额外承担拨款
j3ls3H& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
goWuw}? additional dependent parent allowance 供养父母额外免税额
;5( UzQU additional provision 额外拨款
V>rU.Mp
QU additional stamp duty 附加印花税
w_V P
J additional tax 补加税罚款;补加税款
Qn2&nD%zi Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
"Z+k=~( adjudged bankrupt 被裁定破产
+&H4m=D-#a adjudicated bankrupt 裁定破产人
t"I77aZ$A adjudication fee 裁定费;评定印花税额手续费;评估契据费
Ab;.5O$y adjudication of bankruptcy 裁定破产;宣告破产
)0k53-h& adjudication of insolvency 裁定无力偿还债务
E92-^YY adjusted actual 经调整的实数;调整后的实数
[()koU#w. adjusted current assets 经调整的流动资产;调整后的流动资产
uCB=u[]y4 adjusted figure 经调整的数字;调整后的数额
ql~J8G9 adjusted liabilities 经调整的负债;调整后的负债
;q>ah!"k adjusted loss 经调整的亏损;调整后的亏损
F_P~x(X adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
%\:Wi#w> adjusted profit 经调整的利润;调整后的利润
4?01s-Y adjusted surplus 经调整的盈余额;调整后的盈余额
WTiD[u adjusted value 经调整的价值;调整后的价值
KqP#6^ _ adjustment 调整;修订;理算〔保险〕
iH'p>s5L adjustment centre 调剂中心
G^@5H/) adjustment lag 调整过程的时间差距;调整时差
|6y adjustment mechanism 调整机制
?Q;=v~-Q adjustment of loss 亏损调整
+
>!;i6| adjustment process 调整过程;调整程序
Vi|#@tC' adjustment range 调整幅度
)Q JUUn# administered exchange rate 受管制汇率
i"=\d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
uHNCS zH( administration expenses 行政费用
-D:b*D administration fee 手续费;行政费
N6TH}~62} administration in bankruptcy 破产管理
:rP=t , administration order 遗产管理令
,`sv1xwd administrator 管理人;遗产管理人
!bP@n administrator of the estate 遗产管理人
z{r}~{{E admission of debt 债项承认书
bW:!5"_{H admission of proof 接纳债权证明
^=*;X;7 advance 放贷款项;垫付款项;预支款项;预付款项
5IpDeJ$ advance account 暂支帐目;预付款帐户
tT._VK]o&R advance compensation 预付补偿金
/zox$p$?h advance from shareholder 股东垫款
c+GG\:gM advance pending reimbursement 预支以待日后付还
2 ? 4!K. advanced economy 先进经济体系
#p{4^ advancement 预付;预付财产
5Ynd c)Z advances warrant 垫款令
WfRXP^a advancing 贷出
{\\Tgs adverse balance 逆差
O33`+UV"W adverse exchange 逆汇
4I(Xy]wm advertisement addressed to shareholders 在报章刊登的致股东通告
K.yb
^dg5 advice for collection 托收通知书
4{Z)8;QX advice of drawing 提款通知书;汇票通知书
iJ|uvPCE advice of payment 付款通知
'O-"\J\ Advisory Committee [Securities and Futures Commission]
`QY)!$mUIF 谘询委员会〔证券及期货事务监察委员会〕
8JUwf Advisory Committee on Diversification 经济多元化谘询委员会
.o}v#W+st affidavit 誓章;遗产申报誓章
{7pli{` affidavit of no receipt 述明无收款的誓章
U`s{Jm affiliate 联号;联营公司;附属公司
>5SSQ\ 2~a affiliated company 附属公司;联号;联营公司
k|f4Cf, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
CTA3*Gn affordability 负担能力
x$(f7?s] 1 African Development Bank [AfDB] 非洲开发银行
E<*xx#p after-acquired property 事后取得的财产
Vf1^4t after-hours dealing 市后交易
Q=dy<kg'] after-tax profit 税后盈利;税后利润;税后溢利
-D~%|).' agency agreement 代理协议
yaV|AB$v agency expenses 代理机构的开支
Z5]>pJFq, agency fee 代理费
SZCze"`[ Agency Law 《代理法》
<=C?e<Y agent 代理人;承销人
2 8u_!f[ agent of company 公司代理人
'/%H3A#L agent's fee 代理人费;经纪费
/2VJX@h aggregate 总计;总数;总体数字
Mrb) aggregate amount 总款额;总额
caX<
n>
aggregate assets and liabilities 总体资产与负债
S$XSei_q aggregate at constant price 按固定价格计算的总体数字
dUdT7ixo aggregate demand 总需求
U,1-A=Og{o aggregate gross position 总持仓量
I1&aM}y{G aggregate limit 总限额
IO:G1;[/2L aggregate of salaries tax 合计薪俸税
f(7GX3? aggregate performance 总体表现;总体业绩
IEvdV6{K aggregate supply 总体供应
X#;bh78&- aggregate surplus 总盈余
"5$B>S(Q aggregate total 整体总额
Ny)X+2Ae aggregate value 总值;合计价值
Z;)%%V%o aggregated basis 合计基准
&PtJ$0%q aggregated net chargeable income 合计应课税入息实额
~4cC/"q$X aggregation 合并计算;合计;总和
S:ztXhif> aggregation of incomes of husband and wife 夫妇入息合并计算
#C@FYOf* aggregation of property 财产的总和
lsNd_7k agio 差价;贴水
]5:8Z@ 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》
x'R`.
!g3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lks!w/yCF 《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》
D^;Uq8NDKq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;i:d+!3XwC 《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》
Aq7osU1B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;gr9/Vl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h@@=M agreement for a settlement 授产协议
^K@C"j?M/ agreement for assignment 转让协议
D.XvG _ agreement for sale 售卖协议;买卖协议
@Do= k agreement for sale and purchase 买卖协议
KKf agreement for the payment of interest 支付利息协议
c~
V*:$F agreement for the repayment of money 还款协议
W
`}Rf\g agreement of reinsurance 再保险协议
UW
EV^ &"x Agricultural Bank of China 中国农业银行
jRV/A!4 air passenger departure tax 飞机乘客离境税
8Uxne2e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0:d_Yv,D airport tax 机场税
8)I^ t81 alcohol duty 酒精税
/&94 eC alienation 让与;让渡;转让
IPo?:1x]s alimony 生活费;赡养费
b;UJ 88 All Ordinaries Index [AOI] 所有普通股指数
AYx{U?0p all risks 全险;综合险
VP]% Hni] All Sales Record for Stock Market 《股票市场成交报告》
Z#\P&\`1z Allied Capital Resources Limited 新联财务有限公司
3m)y|$R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!C:$?oU allocation letter 拨款信件
83q6Sv allocation of fund 分配款项;预留款项
#;nYg?d= allocation of profit 利润分配;溢利分配
^gnZ+`3 allocation warrant 拨款令
M/K5#8Arj allotment 分配;配股
[ibu/W$ allotment notice 股份配售通知;配股通知
|
%Vh`HT allotment of shares 股份分配
ea')$gR allowable 可获宽免;免税的
g}',(tPMZ allowable business loss 可扣除的营业亏损
ixD)VcD-f allowable expenses 可扣税的支出
w+CA1q< allowance 免税额;津贴;备抵;准备金
_a T5jR= allowance for debts 债项的免税额
TWFr
4- allowance for depreciation by wear and tear 耗损折旧免税额
Jg|XH
L) allowance for funeral expenses 殡殓费的免税额
s-T\r"d=j allowance for inflation 为通货膨胀而预留的款项;通胀准备金
dlTt_. allowance for repairs and outgoings 修葺及支出方面的免税额
[HZv8HU| allowance to debtor 给债务人的津贴
"a U
aotx alteration of capital 资本更改
W:L
AP
R alternate trustee 候补受托人
Q$@I"V&G. amalgamation 合并
yaH
Zt`Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hQDXlFHT ambit of charges 征税范围;收费范围
R/z=p_6p7` amended valuation 经修订的估值
@6T/Tdz American Commodities Exchange 美国商品交易所
!d0kV,F: American Express Bank Limited 美国运通银行
v^ VitLC American Stock Exchange 美国证券交易所
hx]?&zT@ amortization 摊销
SNI)9k(T{ amount due from banks 存放银行同业的款项
E09:E amount due from banks abroad 存放海外银行同业的款项
ut7zVp<" amount due from holding companies 控股公司欠款
^3L0w}# amount due from local banks 存放本港银行同业的款项
SKsKPqz amount due to banks 银行同业的存款
'AH0ww_)n amount due to banks abroad 海外银行同业的存款
%Y*Ndt 4 amount due to holding companies 控股公司存款
]-/VHh amount due to local banks 本港银行同业的存款
_>X+ZlpU: amount due to outport banks 外埠银行同业的存款
bB3powy9 amount for note issue 发行纸币的款额
57 amount of bond 担保契据的款额
Wf>R&o6tr amount of consideration 代价款额
VY=jc~c]v amount of contribution 供款数额
|"CZ T# amount of indebtedness 负债款额
_H7x9
y= amount of principal of the loan 贷款本金额
-ifFbT+x amount of rates chargeable 应征差饷数额
>$/>#e~ amount of share capital 股本额
N]=q|D amount of sums assured 承保款额
M\Ye<Tk amount of variation 变动幅度
qHlQ+:n amount of vote 拨款数额
rlSeu5X6 amount payable 应付款额
=wV<hg)C amount receivable 应收款额
4yr'W8X_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=|y9UlsD analysis 分析
`%"\@< ancillary risk 附属风险
xHLlMn4M annual account 周年帐目;周年帐目报表;年度决算;年结
'/p/8V.O. annual accounting date 年结日期
ag;pN*z annual allowance 每年免税额;年积金;年度津贴;年津
kxIF#/8 annual balance 年度余额
hT&Y#fh
annual disposable income 每年可动用收入
2E)-M9ds annual estimates 周年预算
~t~k2^)|" annual fee 年费
M; tqp8 annual general meeting 周年大会
Ee%%d annual growth rate 年增率;每年增长率
\aUC(K~o\; annual long-term supplement 长期个案每年补助金
aa/(N7 annual pensionable emolument 可供计算退休金的年薪
SBk4_J/_ annual report 年报
?(F6#"/E Annual Report on the Consumer Price Index 《消费物价指数年报》
#:U%mHT(_ annual return 周年报表;周年申报表;每年报税表格
k&vz7Q`T Annual Return Rules 《周年报表规则》
' ;FnIZ annual review of consumer prices 每年消费物价回顾
h#
o6K# annual roll-forward basis 逐年延展方式
Hc$O{]sq annual salary 年薪
_P 3G annual statement 年度报表;年度决算表
lc1(t:"[ 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
1POmP&fI( annuitant 年金受益人
b)5uf'?- annuity 年金
oC: {aK6\ annuity contract 年金合约
eFTpnG annuity on human life 人寿年金
:B5Fdp3 antecedent debt 先前的债项
o!Ieb ante-dated cheque 倒填日期支票
/}fHt^2H anticipated expenditure 预期开支
03qQ'pq anticipated net profit 预期纯利
bL+_j}{:N anticipated revenue 预期收入
gw3K+P anti-inflation measure 反通货膨胀措施
mCsMqDH anti-inflationary stance 反通货膨胀立场
lH x^D;m6 apparent deficit 表面赤字
):6 8%, apparent financial solvency 表面偿债能力
rv^@, 8vq apparent partner 表面合伙人
,,&*:<Q application for personal assessment 个人入息课税申请书
=_ ./~ application of fund 资金应用
2Aazy'/ application to release as liquidator and to destruct the books of accounts and documents
'qb E= 申请免除清盘人职务及毁灭帐簿与文件
^Y>F|;M# appointed actuary 委任精算师
Ng2@z<>. appointed auditor 委任核数师;委任审计师
ll<Xz((o appointed trustee 委任的受托人
R'bTN|Cq appointer 委任人
wOEj)fp. apportioned pro rata 按比例分摊
fF$<7O)+] apportionment 分配;分摊
+`7i'ff Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rb2S7k0{ apportionment formula 分摊方程式
XSe=sHEI apportionment of estate duty 遗产税的分摊
7$vYo
_ appraisal 估价;评估
4n!aW?% appreciable growth 可观增长
,.83m%i appreciable impact 显着影响
hk(ZM#Bh appreciable increase 可观增长
hl7bzKO*w appreciation 增值;升值
@fZ,.2ar appreciation against other currencies 相对其他货币升值
b8`)y<