A:
SD|4ybK>d A share A股;甲类股份
=Y]'5cn{ abatement of tax 减税;减扣免税额
-@ UN]K ABN AMRO Bank N.V. 荷兰银行
k;K>
,$F above-the-line expenditure 线上项目支出;经常预算支出
>Oi2gPA above-the-line receipt 线上项目收入;经常预算收入
`hK>bHj ABSA Asia Limited 南非联合亚洲有限公司
=N*%f% absolute change 绝对数值变更
ND e[2 absolute expenditure 实际开支
@ yg|OA} absolute guideline figure 绝对准则数字
Z}LOy^TL absolute interest 绝对权益
N.5KPAvg% absolute order of discharge 绝对破产解除令
7>t$<J absolute profit margin 绝对利润幅度
nv_m!JG7 absolute value 实值;绝对值
STXqq[+Rf absolutely vested interest 绝对既得权益
gf3u0' $ absorbed cost 已吸收成本;已分摊成本
<(#xOe absorption 吸收;分摊;合并
N'eQ>2>O@ absorption rate 吸收率;摊配率;分摊率
2sd ) w ACB Finance Limited 亚洲商业财务有限公司
s.p1L acceptable form of reciprocity 合理的互惠条件
\sHy. { acceptable rate 适当利率;适当汇率
Y @XkqvX acceptance agreement 承兑协议
H)j[eZP acceptance for honour 参加承兑
V`R)#G>IH% acceptor 承兑人;接受人;受票人
e}](6"t`5 acceptor for honour 参加承兑人
i3M?D}(Bs accident insurance 意外保险
]uStn Accident Insurance Association of Hong Kong 香港意外保险公会
U!a!|s> accident insurance scheme 意外保险计划
[U%ym{be^ accident year basis 意外年度基准
je- ,S>U accommodation 通融;贷款
@Hspg^ accommodation bill 通融票据;空头票据
F=
_uNq accommodation party 汇票代发人
Cz=A{<^g account balance 帐户余额;帐户结余
|c06ix;). account book 帐簿
<4l.s account collected in advance 预收款项
Qr|N) account current book 往来帐簿
I8<Il^ account of after-acquired property 事后取得的财产报告
Giy3eva2 account of defaulter 拖欠帐目
y"|K
|QT account payable 应付帐款
(E"&UC[ account payee only [A/C payee only] 只可转帐;存入收款人帐户
uKR\Xo} account receivable 应收帐款
so?pA@O account receivable report 应收帐款报表
cotxo?)Zv account statement 结单;帐单;会计财务报表
o;M.Rt\A account title 帐户名称;会计科目
|n|U;|'^ accountant's report 会计师报告
-!'Oy%a# Accountant's Report Rules 会计师报告规则
V_ +}^ accounting and auditing procedure 会计与审计程序;会计与核数程序
F.~n Accounting Arrangements 《会计安排》
)){PBT}t] accounting basis 会计基础
zqHpT^B? accounting by Official Receiver 破产管理署署长呈交的帐目
pIID=8RJ. Accounting Circular 《会计通告》
Wz6]*P`qv accounting class 会计类别
xecieC accounting date 记帐日期;会计结算日期
jy\W_CT accounting for money 款项核算
p|FlWR'mA Accounting Officer 会计主任
Eu`2w%qz accounting period 会计报告期;会计期
2y9:'c| accounting policy 会计政策;会计方针
cS"f accounting practice 会计惯例
iXUWIgr accounting principle 会计准则
^f^-.X accounting record 会计记录
KAj"p9hq+k accounting report 会计报告
_Hz~HoNU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?
-v Accounting Society of China 中国会计学会
,h%D4EVx accounting statement 会计报表
'2Q.~6 accounting system 会计制度;会计系统
SWNU1x{,c\ accounting transaction 会计事项;帐务交易
Fe_::NVvk accounting treatment 会计处理
jgo e^f accounting year 会计年度
6)=](VmNL` accretion 增值;添加
ffmG~$Yh_ accrual 应计项目;应累算数目
8N=%X-R% accrual basis 应计制;权责发生制
ONjC(7 accrual basis accounting 应计制会计;权责发生制会计
rmY,v accrue 应累算;应计
]Y_{P~ZX accrued benefit 应累算利益
\GijNn9ah accrued charges 应计费用
-:)DX++ accrued cumulative preference share dividend 应累算的累积优先股股息
Nk lz_] accrued expenses 应累算费用
n~1tm accrued interest payable 应付利息;应计未付利息
(l\a '3a. accrued interest receivable 应收利息;应计未收利息
}G>v]bV0V accrued right 累算权益
Ez06:]Jd accruing profit 应累算的利润
c[(yU#@ accumulated fiscal reserve 累积财政储备
/#-,R,Q accumulated profit 累积利润;滚存溢利
o/tVcv accumulated reserve 累积储备
)LkM,T accumulation of surplus income 累积收益盈余
?8Hn{3X acquired assets 既得资产
QRsqPh&- acquisition 收购;购置;取得
;Ri 3#*a= acquisition cost 购置成本
:`:xP acquisition expenses 购置费用
VKq0<+M acquisition of 100% interest 收购全部股权
$Nj'OJSj% acquisition of control 取得控制权
8q_1(& O acquisition of fixed assets 购置固定资产
r5f^WZ$- acquisition of shell “买壳”
. o-0aBG acquisition price 收购价
qg^(w fI act of God 天灾
@rPI$ia1~ acting partner 执事合伙人
[MV`pF)x active market 买卖活跃的市场;交投畅旺的市场;旺市
ry$tK"v/ active partner 积极参与的合伙人
ggerh# active trading 交投活跃
7[ZkM+z! actual circulation 实际流通
r/UYC"K3 actual cost 实际成本
.yZK.[x4 actual expenditure 实际开支;实际支出
l\K% actual income 实际入息;实际收入;实际收益
Cr'
!"F actual market 现货市场
UJ7'JBT=k actual price 现货价;实际价格
jK3giT actual profit 实际利润
L_tjcfVo actual quotation 实盘;实际价位;实际报价
%)zk..K{l actual year basis 按实际年度计算
9k+N3vA actuals 实货
mZ`1JO9 actuarial investigation 精算调查
pwa.q actuarial principle 精算原则
_L$)2sl1R actuarial report 精算师报告
v*&Uk'4E Actuarial Society of Hong Kong 香港精算学会
Vh 2Bz actuarial valuation 精算师估值
k%{ l4 actuary 精算师
/6Y0q9 ad referendum agreement 暂定协议;有待覆核的协定
R
^HohB ad valorem duty 从价税;按值征税
77+|#<J ad valorem duty system 从价税制
/uK)rG
F ad valorem fee 从价费
Bs_S.JP<` ad valorem tariff 从价关税
KjO-0VMN3 additional allowance 额外免税额
A{4Dzm ! additional amount for unexpired risk 未过期风险的额外款额
*6NO-T; - additional assessable profit 补加应评税利润
A;odVaH7 additional assessment 补加评税
u8|@|t additional commitment 额外承担
C>AcK#-x,{ additional commitment vote 额外承担拨款
Z+Kv+GmqH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bBA$}bv additional dependent parent allowance 供养父母额外免税额
J2rvJ2l=t additional provision 额外拨款
6a7vlo additional stamp duty 附加印花税
[m~b[ZwES additional tax 补加税罚款;补加税款
fr8Xoa%1= Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
H":/Ckok adjudged bankrupt 被裁定破产
.6\T`6H=a adjudicated bankrupt 裁定破产人
7*+Km'=M adjudication fee 裁定费;评定印花税额手续费;评估契据费
YkSuwx@5_q adjudication of bankruptcy 裁定破产;宣告破产
r])Z9bbi adjudication of insolvency 裁定无力偿还债务
nHrP>zN adjusted actual 经调整的实数;调整后的实数
_o\>V:IZ adjusted current assets 经调整的流动资产;调整后的流动资产
KA`0g= adjusted figure 经调整的数字;调整后的数额
[ }{w adjusted liabilities 经调整的负债;调整后的负债
9X!ET! adjusted loss 经调整的亏损;调整后的亏损
h8em\<; 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
iwvt%7 adjusted profit 经调整的利润;调整后的利润
Vre=%bGw adjusted surplus 经调整的盈余额;调整后的盈余额
dAL0.>|`0 adjusted value 经调整的价值;调整后的价值
Nfr:`$k adjustment 调整;修订;理算〔保险〕
P=c?QYF adjustment centre 调剂中心
Q6u{@$(/N adjustment lag 调整过程的时间差距;调整时差
a[q84[OQ adjustment mechanism 调整机制
D)y{{g*Lnm adjustment of loss 亏损调整
v}Z9+ yRC2 adjustment process 调整过程;调整程序
[w,(EE adjustment range 调整幅度
}6<)yW}U administered exchange rate 受管制汇率
h5x*NM1Ih Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{W-5:~?" administration expenses 行政费用
M|ms$1x administration fee 手续费;行政费
-<xyC8$^$ administration in bankruptcy 破产管理
:MK=h;5Z administration order 遗产管理令
B#1:Y;Z administrator 管理人;遗产管理人
" <qEXX administrator of the estate 遗产管理人
9e]'OKL+ admission of debt 债项承认书
o\&~CW~@~ admission of proof 接纳债权证明
`(3SfQ- advance 放贷款项;垫付款项;预支款项;预付款项
ooY\t + advance account 暂支帐目;预付款帐户
=PV/`I_h advance compensation 预付补偿金
wcwQj Hwd
advance from shareholder 股东垫款
~eHRlXL' advance pending reimbursement 预支以待日后付还
2@sr:,\1 advanced economy 先进经济体系
yE}BfU { . advancement 预付;预付财产
9WOu8Ia advances warrant 垫款令
d`85P+Qen| advancing 贷出
|P>|D+I0 adverse balance 逆差
U{"f.Z:Ydo adverse exchange 逆汇
%06vgjOa ( advertisement addressed to shareholders 在报章刊登的致股东通告
)9MrdVNv advice for collection 托收通知书
F%Kp9I* advice of drawing 提款通知书;汇票通知书
NaF(\j advice of payment 付款通知
U7E Advisory Committee [Securities and Futures Commission]
o_sQQF 谘询委员会〔证券及期货事务监察委员会〕
y86)) Advisory Committee on Diversification 经济多元化谘询委员会
0D<TF>M;pn affidavit 誓章;遗产申报誓章
cI3 y affidavit of no receipt 述明无收款的誓章
7^Na9]PY affiliate 联号;联营公司;附属公司
~> PgJ^G affiliated company 附属公司;联号;联营公司
-]/7hN*v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A])OPqP{ affordability 负担能力
O"\nR:\ African Development Bank [AfDB] 非洲开发银行
C w%BZ after-acquired property 事后取得的财产
ujx@@N after-hours dealing 市后交易
%Z7%jma after-tax profit 税后盈利;税后利润;税后溢利
fSjs?zd` agency agreement 代理协议
l~rb]6E agency expenses 代理机构的开支
oKRFd_r + agency fee 代理费
alc] Agency Law 《代理法》
DKTD Z* agent 代理人;承销人
%MbyKz:X agent of company 公司代理人
t-!m
vx9Z agent's fee 代理人费;经纪费
pr$~8e=c aggregate 总计;总数;总体数字
7D aggregate amount 总款额;总额
Xk?R mU6 aggregate assets and liabilities 总体资产与负债
qcYNtEs*c aggregate at constant price 按固定价格计算的总体数字
y+A{Y aggregate demand 总需求
tfA}`*$s aggregate gross position 总持仓量
%kq ^]S2O aggregate limit 总限额
yc[(lq.^n aggregate of salaries tax 合计薪俸税
g,=^'D aggregate performance 总体表现;总体业绩
b~*i91)\ aggregate supply 总体供应
F?cq'd aggregate surplus 总盈余
5/ * >v aggregate total 整体总额
VRF6g|0; aggregate value 总值;合计价值
t7bqk!6hM\ aggregated basis 合计基准
SRItE\"Xe aggregated net chargeable income 合计应课税入息实额
ei|cD[
NY aggregation 合并计算;合计;总和
\DS^i`o)rY aggregation of incomes of husband and wife 夫妇入息合并计算
@; ;G88= aggregation of property 财产的总和
)&,K94
agio 差价;贴水
doM?8C#` 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》
\Tyf *:_F> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g_vm&~U/' 《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》
[x5mPjgw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w4,]2Ccn. 《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》
/&(1JqzlB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
e #M iaX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J(e7{aRJ9 agreement for a settlement 授产协议
iDw.i"b agreement for assignment 转让协议
DvYwCgLR agreement for sale 售卖协议;买卖协议
%'0&ElQ agreement for sale and purchase 买卖协议
Xu6K%]i^ agreement for the payment of interest 支付利息协议
O,|\"b1( agreement for the repayment of money 还款协议
3cixQzb}u agreement of reinsurance 再保险协议
?mU\
N0o Agricultural Bank of China 中国农业银行
3;l "=#5 air passenger departure tax 飞机乘客离境税
Yb6q))Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W Y:s
gG airport tax 机场税
6G}c1nWU alcohol duty 酒精税
h55>{)(E alienation 让与;让渡;转让
MwAJ( alimony 生活费;赡养费
8teJ*sz All Ordinaries Index [AOI] 所有普通股指数
.YR8v1Cp all risks 全险;综合险
Za%LAyT_s All Sales Record for Stock Market 《股票市场成交报告》
6,+nRiZ Allied Capital Resources Limited 新联财务有限公司
2+:'0Krc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}Eh*xOta allocation letter 拨款信件
ne*#+Q{E allocation of fund 分配款项;预留款项
#wjH4DT allocation of profit 利润分配;溢利分配
YE\K<T
jH allocation warrant 拨款令
'$[Di'*; allotment 分配;配股
`Mk4sKU\a allotment notice 股份配售通知;配股通知
")%r}:0 allotment of shares 股份分配
[!~}S allowable 可获宽免;免税的
q@ZlJ3%l, allowable business loss 可扣除的营业亏损
M{E{N K allowable expenses 可扣税的支出
NXI[q'y allowance 免税额;津贴;备抵;准备金
hcyO97@r allowance for debts 债项的免税额
.S7:;%qL6 allowance for depreciation by wear and tear 耗损折旧免税额
"SR5wr allowance for funeral expenses 殡殓费的免税额
m$:&P|!'p allowance for inflation 为通货膨胀而预留的款项;通胀准备金
kjE*9bUc allowance for repairs and outgoings 修葺及支出方面的免税额
R ]P;sk5 allowance to debtor 给债务人的津贴
>1ZJ{se alteration of capital 资本更改
6 P*O&1hv alternate trustee 候补受托人
[s}/nu~U amalgamation 合并
8r^ ~0nm ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e_rzA ambit of charges 征税范围;收费范围
S4bBafj[I amended valuation 经修订的估值
%4,?kh``D American Commodities Exchange 美国商品交易所
Qn|+eLY American Express Bank Limited 美国运通银行
Js{=i>D American Stock Exchange 美国证券交易所
HnU Et/ amortization 摊销
6(KmA-!b(O amount due from banks 存放银行同业的款项
URw5U1 amount due from banks abroad 存放海外银行同业的款项
K9|7dvzC: amount due from holding companies 控股公司欠款
!h: Q amount due from local banks 存放本港银行同业的款项
eW50s`bKY amount due to banks 银行同业的存款
<n^3uXzD amount due to banks abroad 海外银行同业的存款
.~mCXz<x amount due to holding companies 控股公司存款
Gx'TkU= amount due to local banks 本港银行同业的存款
Z 0*%Rq amount due to outport banks 外埠银行同业的存款
3ZojE ux` amount for note issue 发行纸币的款额
3Aj*\e0t amount of bond 担保契据的款额
o`6|ba amount of consideration 代价款额
y LM"+.?pL amount of contribution 供款数额
rMp9jG@3 amount of indebtedness 负债款额
/;oqf4MF amount of principal of the loan 贷款本金额
u
#~;&D*q amount of rates chargeable 应征差饷数额
yZ3nRiuRT amount of share capital 股本额
RH[+1z8 amount of sums assured 承保款额
JE;+T[I amount of variation 变动幅度
-^SA8y amount of vote 拨款数额
LchnBtjn amount payable 应付款额
&tE.6^F amount receivable 应收款额
/k6fLn2; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6+`tn analysis 分析
Yc;ec9~ ancillary risk 附属风险
n7l%gA* annual account 周年帐目;周年帐目报表;年度决算;年结
>]?H`>4( annual accounting date 年结日期
|W7rr1]~S annual allowance 每年免税额;年积金;年度津贴;年津
_0(7GE13p annual balance 年度余额
b{5K2k&, annual disposable income 每年可动用收入
Tlodn7%", annual estimates 周年预算
HOZRYIQB annual fee 年费
!'0S0a8 annual general meeting 周年大会
>NM\TLET~ annual growth rate 年增率;每年增长率
s9j7Psd annual long-term supplement 长期个案每年补助金
PDP[5q r annual pensionable emolument 可供计算退休金的年薪
"A[ b
rG annual report 年报
>/^#Drwb!i Annual Report on the Consumer Price Index 《消费物价指数年报》
UtJ a3ya annual return 周年报表;周年申报表;每年报税表格
`78V%\ Annual Return Rules 《周年报表规则》
S$[k Q|Am annual review of consumer prices 每年消费物价回顾
0rE(p2 annual roll-forward basis 逐年延展方式
NlF}{ annual salary 年薪
'q{733o annual statement 年度报表;年度决算表
F
L=,YP 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
6`\ya@ annuitant 年金受益人
^p=L\SJ annuity 年金
KQ`=t annuity contract 年金合约
||eAE) annuity on human life 人寿年金
M+xdHBg antecedent debt 先前的债项
`G$1n#& ante-dated cheque 倒填日期支票
BfmsMW anticipated expenditure 预期开支
ig_2={Q@ anticipated net profit 预期纯利
:i*JnlvZ anticipated revenue 预期收入
XDz5b., anti-inflation measure 反通货膨胀措施
EKZVF`L anti-inflationary stance 反通货膨胀立场
A6"Hk0Hf apparent deficit 表面赤字
:c]`D> apparent financial solvency 表面偿债能力
n(vDytrj; apparent partner 表面合伙人
g,kzQ}_ application for personal assessment 个人入息课税申请书
cAuY4RV application of fund 资金应用
!#x= JX application to release as liquidator and to destruct the books of accounts and documents
!GK$[9 申请免除清盘人职务及毁灭帐簿与文件
${hz e<g appointed actuary 委任精算师
G/?~\
}:s
appointed auditor 委任核数师;委任审计师
<{J5W6 appointed trustee 委任的受托人
>e&