A:
~.U\Y A share A股;甲类股份
06.8m;{N abatement of tax 减税;减扣免税额
_<c}iZv@ ABN AMRO Bank N.V. 荷兰银行
+/mCYI above-the-line expenditure 线上项目支出;经常预算支出
MzKl=G above-the-line receipt 线上项目收入;经常预算收入
`uusUw-Gf ABSA Asia Limited 南非联合亚洲有限公司
D^F=:-l
m absolute change 绝对数值变更
2Y[n absolute expenditure 实际开支
ax;<idC} absolute guideline figure 绝对准则数字
x]%,?Vd? absolute interest 绝对权益
|)%H_TXTy absolute order of discharge 绝对破产解除令
KY%qzq,n absolute profit margin 绝对利润幅度
M($GZ~ b%A absolute value 实值;绝对值
@t$yg$Q?[ absolutely vested interest 绝对既得权益
wnXU= absorbed cost 已吸收成本;已分摊成本
ttlMZLX{TJ absorption 吸收;分摊;合并
FrLv%tK| absorption rate 吸收率;摊配率;分摊率
*L*{FnsV ACB Finance Limited 亚洲商业财务有限公司
i7 YUyU acceptable form of reciprocity 合理的互惠条件
ObreDv^, acceptable rate 适当利率;适当汇率
r#w 7qEtD acceptance agreement 承兑协议
I*cb\eU8Y acceptance for honour 参加承兑
KE5>O1 acceptor 承兑人;接受人;受票人
DOkuT/+ acceptor for honour 参加承兑人
T4ugG?B* accident insurance 意外保险
ZzR0k Accident Insurance Association of Hong Kong 香港意外保险公会
pg_H' 0R accident insurance scheme 意外保险计划
q?]KZ_a accident year basis 意外年度基准
(47la$CR accommodation 通融;贷款
\xC#Zs[< accommodation bill 通融票据;空头票据
r[7*1'.p accommodation party 汇票代发人
P;'ZdZ(SLu account balance 帐户余额;帐户结余
N;>s|ET account book 帐簿
(./Iq#@S account collected in advance 预收款项
4,Uqcw?!F' account current book 往来帐簿
r5(efTgAd+ account of after-acquired property 事后取得的财产报告
V;J3lV< account of defaulter 拖欠帐目
JlRNJ#h> account payable 应付帐款
"<)Jso| account payee only [A/C payee only] 只可转帐;存入收款人帐户
o:4#AkS account receivable 应收帐款
pbWjTI $ account receivable report 应收帐款报表
ty%,T.@e account statement 结单;帐单;会计财务报表
\ZE=WvnhZ account title 帐户名称;会计科目
`@:TS)6X0 accountant's report 会计师报告
M&9urOa` Accountant's Report Rules 会计师报告规则
}:J-o accounting and auditing procedure 会计与审计程序;会计与核数程序
4mX?PKvbn Accounting Arrangements 《会计安排》
7<B-2g accounting basis 会计基础
"d}ey=$h4 accounting by Official Receiver 破产管理署署长呈交的帐目
~>~qA0m"m Accounting Circular 《会计通告》
^7;s4q accounting class 会计类别
:B7U),T accounting date 记帐日期;会计结算日期
a=9QwEZ accounting for money 款项核算
m] -cRf)9 Accounting Officer 会计主任
p_EM/jI, accounting period 会计报告期;会计期
SdnO#J}{ accounting policy 会计政策;会计方针
e VQ-?DK accounting practice 会计惯例
/?z3*x accounting principle 会计准则
AA=eWg accounting record 会计记录
~0?B accounting report 会计报告
AUIp
vd
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/J&DYxl": Accounting Society of China 中国会计学会
DpT$19Q+ accounting statement 会计报表
^7=7V0>,: accounting system 会计制度;会计系统
\W=
qqE] accounting transaction 会计事项;帐务交易
fd>&RbUp accounting treatment 会计处理
)t\aB_ = accounting year 会计年度
@A*>lUo accretion 增值;添加
vEGI accrual 应计项目;应累算数目
)%n$_N n accrual basis 应计制;权责发生制
j},i=v accrual basis accounting 应计制会计;权责发生制会计
A&WC})H5 accrue 应累算;应计
39F
e#u accrued benefit 应累算利益
\[*q~95$v accrued charges 应计费用
.|s,':hA accrued cumulative preference share dividend 应累算的累积优先股股息
&CN(PZv accrued expenses 应累算费用
+PKsiUJ| accrued interest payable 应付利息;应计未付利息
fz2}M:u accrued interest receivable 应收利息;应计未收利息
S3E5^n\\ accrued right 累算权益
'!,(G3 accruing profit 应累算的利润
8~TKiR5 accumulated fiscal reserve 累积财政储备
$z 5kA9 accumulated profit 累积利润;滚存溢利
C4|OsC7J accumulated reserve 累积储备
K(d+t\ca accumulation of surplus income 累积收益盈余
$b53~ acquired assets 既得资产
pv-c>8Wb6 acquisition 收购;购置;取得
urCTP.F acquisition cost 购置成本
?.H]Y&XF acquisition expenses 购置费用
kOq8zYU| acquisition of 100% interest 收购全部股权
\^RKb-6n acquisition of control 取得控制权
oDi+\0 acquisition of fixed assets 购置固定资产
',LC!^:~Nw acquisition of shell “买壳”
f#w
u~*c acquisition price 收购价
eR6vO5to act of God 天灾
(+/d*4 acting partner 执事合伙人
}N$f=:iI active market 买卖活跃的市场;交投畅旺的市场;旺市
`<M>"~W active partner 积极参与的合伙人
\[^!
ys active trading 交投活跃
2+~gZxHq actual circulation 实际流通
V'MY+# actual cost 实际成本
%2g<zdab actual expenditure 实际开支;实际支出
9|v%bO actual income 实际入息;实际收入;实际收益
|5X[/Q*K`W actual market 现货市场
W\;|mEEu actual price 现货价;实际价格
IAq
o(Qm actual profit 实际利润
yO!M$aOn/ actual quotation 实盘;实际价位;实际报价
a_?b< actual year basis 按实际年度计算
gTU5r4xm~ actuals 实货
\x]\W#C actuarial investigation 精算调查
*h3iAcM8 actuarial principle 精算原则
G'PZ=+!XO/ actuarial report 精算师报告
`M 'tuQ
M Actuarial Society of Hong Kong 香港精算学会
ar}-~~h 5 actuarial valuation 精算师估值
`8RKpZv& actuary 精算师
1# z@D( ad referendum agreement 暂定协议;有待覆核的协定
ugE!EEy[^ ad valorem duty 从价税;按值征税
f86Z #% ad valorem duty system 从价税制
[Z#Sj=z ad valorem fee 从价费
!Hl] & ad valorem tariff 从价关税
B%MdJD> additional allowance 额外免税额
xy"'8uRi additional amount for unexpired risk 未过期风险的额外款额
IM/xBP additional assessable profit 补加应评税利润
m|c[C\)By additional assessment 补加评税
#u8#<
,w additional commitment 额外承担
Y_!+Y<x7v additional commitment vote 额外承担拨款
C c:<F_UI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*vuI'EbM additional dependent parent allowance 供养父母额外免税额
[YHtBM:y additional provision 额外拨款
,qv\Y] additional stamp duty 附加印花税
6kdbbGO- additional tax 补加税罚款;补加税款
liH#=C8l*% Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
9 i/
( adjudged bankrupt 被裁定破产
AD?XJ3 adjudicated bankrupt 裁定破产人
QSY>8P adjudication fee 裁定费;评定印花税额手续费;评估契据费
#fns3=/H adjudication of bankruptcy 裁定破产;宣告破产
P~=yTW adjudication of insolvency 裁定无力偿还债务
%'2.9dB adjusted actual 经调整的实数;调整后的实数
-$[&{.B. adjusted current assets 经调整的流动资产;调整后的流动资产
WGUw`sc\ adjusted figure 经调整的数字;调整后的数额
L6{gwoZf3 adjusted liabilities 经调整的负债;调整后的负债
6WGg_x?3 adjusted loss 经调整的亏损;调整后的亏损
P@vUQ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
7_76X)gIV adjusted profit 经调整的利润;调整后的利润
%
_E?3 adjusted surplus 经调整的盈余额;调整后的盈余额
SM4`Hys;p adjusted value 经调整的价值;调整后的价值
~h; adjustment 调整;修订;理算〔保险〕
rpm \!O adjustment centre 调剂中心
&|#[.ti1 adjustment lag 调整过程的时间差距;调整时差
Y'iyfnk adjustment mechanism 调整机制
52tc|j6~# adjustment of loss 亏损调整
rMbq_5} adjustment process 调整过程;调整程序
VYkh@j adjustment range 调整幅度
il@>b administered exchange rate 受管制汇率
Fw\Z[nh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u*)/e9C administration expenses 行政费用
W
wPzm?30 administration fee 手续费;行政费
ge
GhM>G administration in bankruptcy 破产管理
;6[6~L%K} administration order 遗产管理令
NOXP}M administrator 管理人;遗产管理人
jL"V0M]c administrator of the estate 遗产管理人
5buW\_G) admission of debt 债项承认书
P7XZ|Td4* admission of proof 接纳债权证明
tSJ# advance 放贷款项;垫付款项;预支款项;预付款项
4F#H$`:[ advance account 暂支帐目;预付款帐户
eb\S pdM6 advance compensation 预付补偿金
6Qt(Yu*s advance from shareholder 股东垫款
%0C [v7\ advance pending reimbursement 预支以待日后付还
?`Yu~a{ advanced economy 先进经济体系
K!&W} _@l advancement 预付;预付财产
[StnKQ?"wz advances warrant 垫款令
1~L;S advancing 贷出
qsep9z. adverse balance 逆差
0@-4.IHl adverse exchange 逆汇
bt) C+|i advertisement addressed to shareholders 在报章刊登的致股东通告
zY_J7,0g advice for collection 托收通知书
8O'bCBhv advice of drawing 提款通知书;汇票通知书
`5?0yXK advice of payment 付款通知
E .Xp\Dm71 Advisory Committee [Securities and Futures Commission]
vu*e*b$} 谘询委员会〔证券及期货事务监察委员会〕
vY m:V:7Y2 Advisory Committee on Diversification 经济多元化谘询委员会
\+R %KA/F affidavit 誓章;遗产申报誓章
H%vfRl3rB affidavit of no receipt 述明无收款的誓章
X+XDfEt:Q affiliate 联号;联营公司;附属公司
uS`} affiliated company 附属公司;联号;联营公司
@Z
==B%` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r{R<J?Y affordability 负担能力
Z&Ob,Ru African Development Bank [AfDB] 非洲开发银行
)Ri! after-acquired property 事后取得的财产
}S uj=oFp after-hours dealing 市后交易
,6;n[p"h|r after-tax profit 税后盈利;税后利润;税后溢利
V
,p~,rC agency agreement 代理协议
w<`0D)mQ agency expenses 代理机构的开支
6T$=(I <4 agency fee 代理费
mBErU6?X,A Agency Law 《代理法》
t8-Nli*O agent 代理人;承销人
j J{F0o agent of company 公司代理人
x*vD^1"'P agent's fee 代理人费;经纪费
&<e18L7a aggregate 总计;总数;总体数字
DH?n~qKpC aggregate amount 总款额;总额
*0>`XK$mWo aggregate assets and liabilities 总体资产与负债
n>, :*5"G aggregate at constant price 按固定价格计算的总体数字
5,gT|4|B\g aggregate demand 总需求
,6{z aggregate gross position 总持仓量
Fa>f'VXx aggregate limit 总限额
}eVDe(7_ aggregate of salaries tax 合计薪俸税
P6GTgQ<'BA aggregate performance 总体表现;总体业绩
i6V$m hL aggregate supply 总体供应
qI uo8o} aggregate surplus 总盈余
FXBmatBck aggregate total 整体总额
v<v;Z R) aggregate value 总值;合计价值
"yw{A%J aggregated basis 合计基准
Z (6.e8fK aggregated net chargeable income 合计应课税入息实额
s8,YQ5- aggregation 合并计算;合计;总和
&5-1Cd E aggregation of incomes of husband and wife 夫妇入息合并计算
4JK6<Pk aggregation of property 财产的总和
/FN:yCf agio 差价;贴水
7N 0Bj! 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》
Ij(<(y{?Q1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
IaeO0\
4E 《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》
q#3T
L< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$Xwk8< 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
S} UYkns* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W\>O$IX^e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[ojL9.6 agreement for a settlement 授产协议
F\N0<o agreement for assignment 转让协议
t/t6o& agreement for sale 售卖协议;买卖协议
IQ<G. agreement for sale and purchase 买卖协议
vy~6]hH agreement for the payment of interest 支付利息协议
.fzyA5@l agreement for the repayment of money 还款协议
x,^-a agreement of reinsurance 再保险协议
R_G2C@y* Agricultural Bank of China 中国农业银行
W\Pd:t air passenger departure tax 飞机乘客离境税
y<6Sl6l* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<2]h$53y! airport tax 机场税
'|]}f }Go alcohol duty 酒精税
R8[VD iM6E alienation 让与;让渡;转让
i{EQjZ alimony 生活费;赡养费
E?+~S M1~ All Ordinaries Index [AOI] 所有普通股指数
1L::Qu%E all risks 全险;综合险
U=JK All Sales Record for Stock Market 《股票市场成交报告》
Kq")|9=d Allied Capital Resources Limited 新联财务有限公司
CfW#Wk:8J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
dsw^$R} allocation letter 拨款信件
O83J[YuzjN allocation of fund 分配款项;预留款项
#6c,_! allocation of profit 利润分配;溢利分配
Pa{DB?P allocation warrant 拨款令
&5K3AL allotment 分配;配股
]7<$1ta allotment notice 股份配售通知;配股通知
?:/J8s
[O allotment of shares 股份分配
di_UJ~ allowable 可获宽免;免税的
>A D!)&c allowable business loss 可扣除的营业亏损
huv|l6 allowable expenses 可扣税的支出
yI8O# allowance 免税额;津贴;备抵;准备金
hvTc( 0;mB allowance for debts 债项的免税额
!KXcg9e allowance for depreciation by wear and tear 耗损折旧免税额
H9jlp.F allowance for funeral expenses 殡殓费的免税额
i +@avoW allowance for inflation 为通货膨胀而预留的款项;通胀准备金
}2LG9B% allowance for repairs and outgoings 修葺及支出方面的免税额
HAE$Np|>a allowance to debtor 给债务人的津贴
=?Ry,^=b alteration of capital 资本更改
LiHJm- alternate trustee 候补受托人
_K?v^oM# amalgamation 合并
pqs!kSJV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:@&e~QP( ambit of charges 征税范围;收费范围
+xIVlH9`Q amended valuation 经修订的估值
*8qRdI9 American Commodities Exchange 美国商品交易所
~uY5~Qs9G American Express Bank Limited 美国运通银行
1y[~xxgE American Stock Exchange 美国证券交易所
}6LcimQyK amortization 摊销
"
AvEo amount due from banks 存放银行同业的款项
~Fvz&dO amount due from banks abroad 存放海外银行同业的款项
wIRU!lIF9 amount due from holding companies 控股公司欠款
0KExB{ K amount due from local banks 存放本港银行同业的款项
XU"G amount due to banks 银行同业的存款
S~ckIN] amount due to banks abroad 海外银行同业的存款
I@N/Y{y# amount due to holding companies 控股公司存款
{>9<H]cSP amount due to local banks 本港银行同业的存款
.vmCKZ amount due to outport banks 外埠银行同业的存款
qtVgjT2#H amount for note issue 发行纸币的款额
}6u}?>S amount of bond 担保契据的款额
D_F1<q amount of consideration 代价款额
q\P{h ij amount of contribution 供款数额
~]%re9jGW amount of indebtedness 负债款额
qu1! KS amount of principal of the loan 贷款本金额
7zQGuGo( amount of rates chargeable 应征差饷数额
s#8}&2#l amount of share capital 股本额
w'i+WEU>l amount of sums assured 承保款额
p&XuNk amount of variation 变动幅度
(8S+-k? amount of vote 拨款数额
T;kh+i amount payable 应付款额
qoQ,3&< amount receivable 应收款额
KdlUa^}D Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j*VYUM@y1\ analysis 分析
G^P9_Sw]d3 ancillary risk 附属风险
q2Gm8>F1y. annual account 周年帐目;周年帐目报表;年度决算;年结
AA|G&&1y
annual accounting date 年结日期
S2I{?y&K annual allowance 每年免税额;年积金;年度津贴;年津
hNcEBSQ annual balance 年度余额
l
Hu8ADva annual disposable income 每年可动用收入
X|TGM annual estimates 周年预算
t]t(/x# annual fee 年费
?6[u\V annual general meeting 周年大会
^7kYG7/ annual growth rate 年增率;每年增长率
yaC_r-%U& annual long-term supplement 长期个案每年补助金
PVq y\i annual pensionable emolument 可供计算退休金的年薪
w(%$~]h annual report 年报
wuqB['3 Annual Report on the Consumer Price Index 《消费物价指数年报》
KmF+3g~#s annual return 周年报表;周年申报表;每年报税表格
z[+pN:47 Annual Return Rules 《周年报表规则》
&C/,~pJ1S annual review of consumer prices 每年消费物价回顾
dr=KoAIxy annual roll-forward basis 逐年延展方式
(a|Wq{`[ annual salary 年薪
AdF[>Wv annual statement 年度报表;年度决算表
hG/Z65`& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
w\a9A#v, annuitant 年金受益人
6~Zq annuity 年金
IrP6Rxh annuity contract 年金合约
W<H^V"^ annuity on human life 人寿年金
uc;,JX!bN antecedent debt 先前的债项
JR/^Go$^ ante-dated cheque 倒填日期支票
D7N` %A8 anticipated expenditure 预期开支
75H5{#) anticipated net profit 预期纯利
L_YY, anticipated revenue 预期收入
p~u11rH anti-inflation measure 反通货膨胀措施
h,Tsb:Q"M anti-inflationary stance 反通货膨胀立场
c:`&QDF apparent deficit 表面赤字
7G8M+i3q/ apparent financial solvency 表面偿债能力
!7kca#,X apparent partner 表面合伙人
O7Awti-X
application for personal assessment 个人入息课税申请书
5zII4ukn* application of fund 资金应用
Ll6|Wh X application to release as liquidator and to destruct the books of accounts and documents
`ZAGseDd~ 申请免除清盘人职务及毁灭帐簿与文件
Y]1b39O appointed actuary 委任精算师
@GR|co appointed auditor 委任核数师;委任审计师
I'RhA\` appointed trustee 委任的受托人
yu62$d appointer 委任人
}3mIj<I1; apportioned pro rata 按比例分摊
`_&7-;)i*\ apportionment 分配;分摊
yn5yQ; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"(#]H;!W apportionment formula 分摊方程式
fNaS?tV) apportionment of estate duty 遗产税的分摊
owc#RW9 7 appraisal 估价;评估
hAp<$7 appreciable growth 可观增长
}Pe0zx.Ge appreciable impact 显着影响
~I)\d/7o appreciable increase 可观增长
KC{HX? appreciation 增值;升值
t.oP]_mI appreciation against other currencies 相对其他货币升值
lGr(GHn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"8Y4;lbN.q appreciation tax 增值税
0dgp< appropriation 拨款;拨用;拨付
u($y<Q)= appropriation account 拨款帐目
vL7JzSU_ Appropriation Bill 拨款法案
OL|UOG appropriation-in-aid system 补助拨款办法
_(s|@UT# approved assets 核准资产
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