A:
kG$U A share A股;甲类股份
5IiZnGu abatement of tax 减税;减扣免税额
Mi&jl_& ABN AMRO Bank N.V. 荷兰银行
K-drN)o above-the-line expenditure 线上项目支出;经常预算支出
Eh&HN-& above-the-line receipt 线上项目收入;经常预算收入
6'1m3<G_ ABSA Asia Limited 南非联合亚洲有限公司
@a}jnl(2 absolute change 绝对数值变更
Vi_6O; absolute expenditure 实际开支
5]yby"Z?} absolute guideline figure 绝对准则数字
[}t^+^/ absolute interest 绝对权益
Y|96K2BR absolute order of discharge 绝对破产解除令
lr_c absolute profit margin 绝对利润幅度
o+^5W absolute value 实值;绝对值
&i?>mt absolutely vested interest 绝对既得权益
xC+TO absorbed cost 已吸收成本;已分摊成本
9&}i[x4 absorption 吸收;分摊;合并
jQrw^6C absorption rate 吸收率;摊配率;分摊率
_Kf8,|+ ACB Finance Limited 亚洲商业财务有限公司
&pZncm acceptable form of reciprocity 合理的互惠条件
+1=]93gP acceptable rate 适当利率;适当汇率
,@4~:OY acceptance agreement 承兑协议
|Y&&g=7 acceptance for honour 参加承兑
5|0} acceptor 承兑人;接受人;受票人
#:LI,t acceptor for honour 参加承兑人
"8sB,$ accident insurance 意外保险
@J UCXm Accident Insurance Association of Hong Kong 香港意外保险公会
UY$Lqe~ accident insurance scheme 意外保险计划
ZF~@a+o accident year basis 意外年度基准
]XhX aoqL accommodation 通融;贷款
%{HeXe accommodation bill 通融票据;空头票据
pDV8B/{ accommodation party 汇票代发人
Vx*O^cM account balance 帐户余额;帐户结余
5Gw B1}q account book 帐簿
%29lDd(< account collected in advance 预收款项
J_rb3 account current book 往来帐簿
* faG0le account of after-acquired property 事后取得的财产报告
c$#7Kp4 account of defaulter 拖欠帐目
5l[&-:(Lh account payable 应付帐款
#$0*Gd-N account payee only [A/C payee only] 只可转帐;存入收款人帐户
"1HKD account receivable 应收帐款
j9^V)\6) account receivable report 应收帐款报表
]L{diD2G account statement 结单;帐单;会计财务报表
oo2CF!Xy account title 帐户名称;会计科目
$~5ax8u&!# accountant's report 会计师报告
L| K8 Accountant's Report Rules 会计师报告规则
>&%#`PKT accounting and auditing procedure 会计与审计程序;会计与核数程序
P}8cSX9 Accounting Arrangements 《会计安排》
]wm<$+@ accounting basis 会计基础
N/6!|F accounting by Official Receiver 破产管理署署长呈交的帐目
)wyC8` &- Accounting Circular 《会计通告》
8$`$24Wx accounting class 会计类别
It:,8 accounting date 记帐日期;会计结算日期
_2
oZhJ accounting for money 款项核算
:`>bh Accounting Officer 会计主任
*!m(oP accounting period 会计报告期;会计期
7tQ?av accounting policy 会计政策;会计方针
Cm%|hk>fQ accounting practice 会计惯例
qN\?cW' accounting principle 会计准则
$q*hE&x
Qd accounting record 会计记录
nAaY5s0D accounting report 会计报告
x,M8NTb* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jG["#5<? Accounting Society of China 中国会计学会
&t:~e" 5< accounting statement 会计报表
>["X(%&w accounting system 会计制度;会计系统
d}Xb8SaE%c accounting transaction 会计事项;帐务交易
.s-*aoj accounting treatment 会计处理
!U=o<)I accounting year 会计年度
7_ s7); accretion 增值;添加
:Lu 9w0>f accrual 应计项目;应累算数目
_lrvK99 accrual basis 应计制;权责发生制
&lnM
1W accrual basis accounting 应计制会计;权责发生制会计
Zk~~`h accrue 应累算;应计
21[=xboU accrued benefit 应累算利益
_E2W%N accrued charges 应计费用
@Y !Jm accrued cumulative preference share dividend 应累算的累积优先股股息
T~8kKw accrued expenses 应累算费用
nxMZd=Y accrued interest payable 应付利息;应计未付利息
|eI!wgQx accrued interest receivable 应收利息;应计未收利息
bF'Jm*f accrued right 累算权益
N qS]dH61 accruing profit 应累算的利润
?7uK:'8 accumulated fiscal reserve 累积财政储备
9#E)H?`g accumulated profit 累积利润;滚存溢利
),J6:O& accumulated reserve 累积储备
<w3_EO accumulation of surplus income 累积收益盈余
.z[#j]k acquired assets 既得资产
2Mu@P8O& acquisition 收购;购置;取得
SZvp%hS0 acquisition cost 购置成本
~S\, acquisition expenses 购置费用
YI>9C 76L acquisition of 100% interest 收购全部股权
B#r"|x# [ acquisition of control 取得控制权
9[R+m3V/` acquisition of fixed assets 购置固定资产
MM6PaD{ acquisition of shell “买壳”
zX]l$Q+ acquisition price 收购价
n0Qp:_2z act of God 天灾
_rg*K acting partner 执事合伙人
gx8i|] active market 买卖活跃的市场;交投畅旺的市场;旺市
P*n/qj8h active partner 积极参与的合伙人
NMS+'GRW active trading 交投活跃
mVEIHzk2b actual circulation 实际流通
kB.CeG]tk actual cost 实际成本
YJ|U|[ actual expenditure 实际开支;实际支出
8jY<S+[o actual income 实际入息;实际收入;实际收益
_nM 7SK actual market 现货市场
iJ`zWpj+{Q actual price 现货价;实际价格
=b, m31 actual profit 实际利润
DMOP*;Uk actual quotation 实盘;实际价位;实际报价
B(f_~ ] actual year basis 按实际年度计算
.03Rp5+v actuals 实货
q4v:s actuarial investigation 精算调查
iBwM]Eyv. actuarial principle 精算原则
PS8^= actuarial report 精算师报告
"'C5B>qO Actuarial Society of Hong Kong 香港精算学会
>pp#>{} actuarial valuation 精算师估值
c
dWg_WBC actuary 精算师
s
bd$.6
|& ad referendum agreement 暂定协议;有待覆核的协定
)2Bb,p<Wr ad valorem duty 从价税;按值征税
'uF75C ad valorem duty system 从价税制
`Tei ad valorem fee 从价费
virt[5w ad valorem tariff 从价关税
P EMBh?)g additional allowance 额外免税额
q0DRT4K additional amount for unexpired risk 未过期风险的额外款额
zI\+]U' additional assessable profit 补加应评税利润
B*t1Y<>x additional assessment 补加评税
j#xGB] additional commitment 额外承担
0Y:)$h2? additional commitment vote 额外承担拨款
[b_qC'K[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J~n|5*cz additional dependent parent allowance 供养父母额外免税额
M|Nh(kvH additional provision 额外拨款
i[ >U#5 additional stamp duty 附加印花税
2j#Dwa(lZQ additional tax 补加税罚款;补加税款
iXq*EZb"R Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(>AQ\ adjudged bankrupt 被裁定破产
B]vR=F}* adjudicated bankrupt 裁定破产人
)U7fPKQ adjudication fee 裁定费;评定印花税额手续费;评估契据费
W 1u!&:O adjudication of bankruptcy 裁定破产;宣告破产
7&D)+{g adjudication of insolvency 裁定无力偿还债务
m'N8[ o|h adjusted actual 经调整的实数;调整后的实数
*nc3A[B#C adjusted current assets 经调整的流动资产;调整后的流动资产
"vg.{ adjusted figure 经调整的数字;调整后的数额
!zvOCAb, adjusted liabilities 经调整的负债;调整后的负债
^tjw }sE adjusted loss 经调整的亏损;调整后的亏损
<EQaYZY= 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
O#t[YP adjusted profit 经调整的利润;调整后的利润
oe|8 adjusted surplus 经调整的盈余额;调整后的盈余额
(> _Lb adjusted value 经调整的价值;调整后的价值
jD%|@ux adjustment 调整;修订;理算〔保险〕
00{a}@n adjustment centre 调剂中心
3fA+{Y8S adjustment lag 调整过程的时间差距;调整时差
q"6$#o{~U adjustment mechanism 调整机制
=<7z
:] adjustment of loss 亏损调整
l~w^I|M^C adjustment process 调整过程;调整程序
SM%/pu; adjustment range 调整幅度
CBF<53TshR administered exchange rate 受管制汇率
k14<E/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1X7GM65# administration expenses 行政费用
j S[#R_ administration fee 手续费;行政费
"}#%h&, administration in bankruptcy 破产管理
Dy>6L79G administration order 遗产管理令
=m F"D:s* administrator 管理人;遗产管理人
}2;iIw` administrator of the estate 遗产管理人
j7QK8O$XL admission of debt 债项承认书
j*[P\Cm admission of proof 接纳债权证明
1KbZ6Msy advance 放贷款项;垫付款项;预支款项;预付款项
4c95G^dZ advance account 暂支帐目;预付款帐户
#/jug[wf*! advance compensation 预付补偿金
idGn{f((f advance from shareholder 股东垫款
_x1W\# advance pending reimbursement 预支以待日后付还
TnKv)%VF advanced economy 先进经济体系
]uMZvAjb advancement 预付;预付财产
y.}{KQ"a* advances warrant 垫款令
MG~Z)+g=y advancing 贷出
_p5#`-%mM adverse balance 逆差
*9uNM@7&0 adverse exchange 逆汇
6wj o:I advertisement addressed to shareholders 在报章刊登的致股东通告
CLk,]kA'r advice for collection 托收通知书
|m6rF7Q advice of drawing 提款通知书;汇票通知书
}A,!|m4 advice of payment 付款通知
!02y'JS1 Advisory Committee [Securities and Futures Commission]
iw=e"6V 谘询委员会〔证券及期货事务监察委员会〕
:Yn.Wv- Advisory Committee on Diversification 经济多元化谘询委员会
gzn:]Y^ affidavit 誓章;遗产申报誓章
n6.Z{Q'b affidavit of no receipt 述明无收款的誓章
!=PH5jTY affiliate 联号;联营公司;附属公司
fP5i3[T affiliated company 附属公司;联号;联营公司
y<w_>O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Y0krFhL'x0 affordability 负担能力
RXg\A!5GV African Development Bank [AfDB] 非洲开发银行
3<"j/9;K' after-acquired property 事后取得的财产
OylUuYy~j after-hours dealing 市后交易
2T)k-3 after-tax profit 税后盈利;税后利润;税后溢利
iQ(j_i'+!I agency agreement 代理协议
T#i;=NP" agency expenses 代理机构的开支
- _8-i1? agency fee 代理费
XHj%U Agency Law 《代理法》
A{J?I: agent 代理人;承销人
i%.k{MY agent of company 公司代理人
(lS[a agent's fee 代理人费;经纪费
%&&)[ aggregate 总计;总数;总体数字
%J9u?-~ aggregate amount 总款额;总额
0)g]pG8&ro aggregate assets and liabilities 总体资产与负债
Anu: aggregate at constant price 按固定价格计算的总体数字
v]EZYEXFL) aggregate demand 总需求
B>>_t2IU aggregate gross position 总持仓量
4'dN7E1*f aggregate limit 总限额
NfPWcK[ aggregate of salaries tax 合计薪俸税
A+8)VlE\ aggregate performance 总体表现;总体业绩
)mf|3/o aggregate supply 总体供应
3^%2, aggregate surplus 总盈余
jT$J~MpHh aggregate total 整体总额
;22?-F^ aggregate value 总值;合计价值
k(^TXUK\o aggregated basis 合计基准
21tv(x aggregated net chargeable income 合计应课税入息实额
K mH))LIv aggregation 合并计算;合计;总和
8..|-<w aggregation of incomes of husband and wife 夫妇入息合并计算
f3G:J<cL aggregation of property 财产的总和
A03io8D6 agio 差价;贴水
Nv. Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
w^
z ftm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
><D2of| 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
iTq&h=(n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2^
]^Yc 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
95~bM;TVr Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
N,rd= m+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G .<0^q, agreement for a settlement 授产协议
og35Vs0 agreement for assignment 转让协议
2"Wq=qy\J agreement for sale 售卖协议;买卖协议
'_4apyq| agreement for sale and purchase 买卖协议
,M?8s2? agreement for the payment of interest 支付利息协议
g$#A'Du agreement for the repayment of money 还款协议
x$` lQ% agreement of reinsurance 再保险协议
z"yW):X Agricultural Bank of China 中国农业银行
%n9ukc~$p air passenger departure tax 飞机乘客离境税
#GlFm?/6K/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cL*oO@I&_ airport tax 机场税
\RR`
F .7 alcohol duty 酒精税
frPQi{u$ alienation 让与;让渡;转让
$Ugc:L<h+ alimony 生活费;赡养费
-ak.wwx\ All Ordinaries Index [AOI] 所有普通股指数
C=r`\W all risks 全险;综合险
}"WovU{*s All Sales Record for Stock Market 《股票市场成交报告》
DoFe:+_U3 Allied Capital Resources Limited 新联财务有限公司
mxF+Fp~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)@I] Rk? allocation letter 拨款信件
[<U=)!Swg allocation of fund 分配款项;预留款项
S@3`H8 [ allocation of profit 利润分配;溢利分配
eL"'-d+] allocation warrant 拨款令
e#k rr allotment 分配;配股
N".BC|r allotment notice 股份配售通知;配股通知
@]#[TbNo allotment of shares 股份分配
a@jM%VZ allowable 可获宽免;免税的
`ql8y ' allowable business loss 可扣除的营业亏损
zF^H*H allowable expenses 可扣税的支出
e8dZR3JL allowance 免税额;津贴;备抵;准备金
BC_<1
c allowance for debts 债项的免税额
HLqN=vE6 allowance for depreciation by wear and tear 耗损折旧免税额
k"gm;,` allowance for funeral expenses 殡殓费的免税额
Mx6
yk, allowance for inflation 为通货膨胀而预留的款项;通胀准备金
FO[ s;dmzu allowance for repairs and outgoings 修葺及支出方面的免税额
,N,@9p allowance to debtor 给债务人的津贴
$rk=#;6]v; alteration of capital 资本更改
C.#Ha-@uz alternate trustee 候补受托人
+{=U!}3| amalgamation 合并
/~WBqcl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r`sKe
& ambit of charges 征税范围;收费范围
zfI{cMn'J amended valuation 经修订的估值
Zy9IRZe4U American Commodities Exchange 美国商品交易所
9]ZfSn) American Express Bank Limited 美国运通银行
nM&