A:
I(!i"b9 A share A股;甲类股份
VJquB8?H
abatement of tax 减税;减扣免税额
([\mnL<FC ABN AMRO Bank N.V. 荷兰银行
ahQdBoj above-the-line expenditure 线上项目支出;经常预算支出
IJ >qs8 above-the-line receipt 线上项目收入;经常预算收入
nKpXRuFn\ ABSA Asia Limited 南非联合亚洲有限公司
foO/Yc absolute change 绝对数值变更
%i[G6+- absolute expenditure 实际开支
d^AXhQjQN- absolute guideline figure 绝对准则数字
\>,[5|GU absolute interest 绝对权益
&p|+K
XIf absolute order of discharge 绝对破产解除令
\~u7 k absolute profit margin 绝对利润幅度
K@yLcgr{O2 absolute value 实值;绝对值
h$]=z\= absolutely vested interest 绝对既得权益
l12Pj02 w absorbed cost 已吸收成本;已分摊成本
mcbvB5U absorption 吸收;分摊;合并
mN+
w, absorption rate 吸收率;摊配率;分摊率
Uj]Tdg ACB Finance Limited 亚洲商业财务有限公司
5qZebD2a acceptable form of reciprocity 合理的互惠条件
zl8O @g acceptable rate 适当利率;适当汇率
lsJl+%&8 acceptance agreement 承兑协议
V?pqKQL0 acceptance for honour 参加承兑
YQ/ acceptor 承兑人;接受人;受票人
R.nAD{>h* acceptor for honour 参加承兑人
!V/Vy/'`* accident insurance 意外保险
~^Ceru"< Accident Insurance Association of Hong Kong 香港意外保险公会
mmSC0F accident insurance scheme 意外保险计划
oN3DM; accident year basis 意外年度基准
oY)xXx accommodation 通融;贷款
APye accommodation bill 通融票据;空头票据
|7XPu accommodation party 汇票代发人
V
,#
|\ account balance 帐户余额;帐户结余
]/31@RT account book 帐簿
vZhC_G+tGd account collected in advance 预收款项
Bgw=((p account current book 往来帐簿
?w/i;pp<, account of after-acquired property 事后取得的财产报告
3(?V!y{@ account of defaulter 拖欠帐目
S)`%clN}J account payable 应付帐款
R-%v?? account payee only [A/C payee only] 只可转帐;存入收款人帐户
Z9S5rPHEL account receivable 应收帐款
e'"2yA8dh" account receivable report 应收帐款报表
N>a. dYXr account statement 结单;帐单;会计财务报表
,_+Gb account title 帐户名称;会计科目
gl.uDO%. accountant's report 会计师报告
::goqajV Accountant's Report Rules 会计师报告规则
lQ5d.}O& accounting and auditing procedure 会计与审计程序;会计与核数程序
o;w5;TkY Accounting Arrangements 《会计安排》
!Q/oj
Q accounting basis 会计基础
MK1V1F` accounting by Official Receiver 破产管理署署长呈交的帐目
_-MILkx\ Accounting Circular 《会计通告》
$r3kAM;V: accounting class 会计类别
G#uD CF,O accounting date 记帐日期;会计结算日期
(*6kYkUK accounting for money 款项核算
v*Dz4K# Accounting Officer 会计主任
r>o#h+'AV accounting period 会计报告期;会计期
}o9fpo| accounting policy 会计政策;会计方针
&oJ1v<` accounting practice 会计惯例
5f#N$mh accounting principle 会计准则
]{.iv_I accounting record 会计记录
@la/sd4` accounting report 会计报告
ZwzN=03T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u4eA++eT Accounting Society of China 中国会计学会
*P:!lO\| accounting statement 会计报表
/w|!SZB accounting system 会计制度;会计系统
V=
wWY*C accounting transaction 会计事项;帐务交易
5)@UpcjUA accounting treatment 会计处理
#3~ #`& accounting year 会计年度
A-6><X's6 accretion 增值;添加
./7*<W: accrual 应计项目;应累算数目
m[>pv1o accrual basis 应计制;权责发生制
[{&GMc
accrual basis accounting 应计制会计;权责发生制会计
Fy6(N{hql accrue 应累算;应计
!4Oj^yy% accrued benefit 应累算利益
L<QjkFj accrued charges 应计费用
e9\eh? bPU accrued cumulative preference share dividend 应累算的累积优先股股息
l.>3gjr accrued expenses 应累算费用
*(+*tjcWa accrued interest payable 应付利息;应计未付利息
t ZL|;K accrued interest receivable 应收利息;应计未收利息
s@$SM,tnn accrued right 累算权益
59R%g .2Y accruing profit 应累算的利润
>Tf <8r, accumulated fiscal reserve 累积财政储备
Hoj'zY accumulated profit 累积利润;滚存溢利
yhPO$L accumulated reserve 累积储备
ByU&fx2Z accumulation of surplus income 累积收益盈余
Kb$6a'u7 acquired assets 既得资产
&mPR[{ acquisition 收购;购置;取得
;#/Uo8 acquisition cost 购置成本
L\cbY6b
acquisition expenses 购置费用
!_P-?u acquisition of 100% interest 收购全部股权
\Bvy~UeE)> acquisition of control 取得控制权
/z)H7s+ acquisition of fixed assets 购置固定资产
r9
5hW acquisition of shell “买壳”
.EfGL_ acquisition price 收购价
/:=,mWoO act of God 天灾
S%Bm4jY acting partner 执事合伙人
;t xW\iy%Z active market 买卖活跃的市场;交投畅旺的市场;旺市
y$,j'B:;4m active partner 积极参与的合伙人
"AuU5G 9'I active trading 交投活跃
C#l9MxZE actual circulation 实际流通
Y2!P!u+Q actual cost 实际成本
&=.SbS actual expenditure 实际开支;实际支出
0Yo(pW,k actual income 实际入息;实际收入;实际收益
B]nu \! actual market 现货市场
}i F|NIV actual price 现货价;实际价格
p|`[8uY? actual profit 实际利润
K%@#a}kRb actual quotation 实盘;实际价位;实际报价
uQmtd actual year basis 按实际年度计算
J|uSj/8 actuals 实货
qX"m"ko actuarial investigation 精算调查
eZbT; actuarial principle 精算原则
By;{Y[@rS actuarial report 精算师报告
b~td^ Actuarial Society of Hong Kong 香港精算学会
zI&). actuarial valuation 精算师估值
95IR.Qfn! actuary 精算师
Rq[VP# ad referendum agreement 暂定协议;有待覆核的协定
B*;PF ad valorem duty 从价税;按值征税
U|jip1\ ad valorem duty system 从价税制
H1or,>GoO ad valorem fee 从价费
+ab#2~,) ad valorem tariff 从价关税
#I-qL/Lm additional allowance 额外免税额
E]gy5y additional amount for unexpired risk 未过期风险的额外款额
krSOS WJ additional assessable profit 补加应评税利润
1,Uf-i additional assessment 补加评税
"8R\!i. additional commitment 额外承担
5uAUi=XA>S additional commitment vote 额外承担拨款
^@-qnU lH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y-
tK additional dependent parent allowance 供养父母额外免税额
aUyJi additional provision 额外拨款
#W2#'J:l additional stamp duty 附加印花税
# n\|Q\W additional tax 补加税罚款;补加税款
)uK Tf=; Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
3f)!RKS9q adjudged bankrupt 被裁定破产
, 9"A"p*R adjudicated bankrupt 裁定破产人
sOBuJx${m adjudication fee 裁定费;评定印花税额手续费;评估契据费
JfVGs;_, adjudication of bankruptcy 裁定破产;宣告破产
0 >:RFCo adjudication of insolvency 裁定无力偿还债务
J PmZ%]wA adjusted actual 经调整的实数;调整后的实数
QG]*v=Z adjusted current assets 经调整的流动资产;调整后的流动资产
7: .bqRu adjusted figure 经调整的数字;调整后的数额
eCy]ugsi% adjusted liabilities 经调整的负债;调整后的负债
5cZKk/"Ad} adjusted loss 经调整的亏损;调整后的亏损
KKGwMJku} 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
|n~Vpy adjusted profit 经调整的利润;调整后的利润
K-6+fgeB adjusted surplus 经调整的盈余额;调整后的盈余额
rrc>O*>{i adjusted value 经调整的价值;调整后的价值
*<l9d adjustment 调整;修订;理算〔保险〕
#(dERET* adjustment centre 调剂中心
+]S!pyZ" adjustment lag 调整过程的时间差距;调整时差
tK LAA+Z adjustment mechanism 调整机制
'U{6LSaCb adjustment of loss 亏损调整
`\Hs{t] adjustment process 调整过程;调整程序
Z*kZUx7I< adjustment range 调整幅度
|n %<p administered exchange rate 受管制汇率
*OR(8; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|7:{vA5 administration expenses 行政费用
_Z3_I_lW administration fee 手续费;行政费
V?C_PMa administration in bankruptcy 破产管理
?{KC@c*c administration order 遗产管理令
W<OO:B.ty administrator 管理人;遗产管理人
jKhj 7dR administrator of the estate 遗产管理人
ECf
$ admission of debt 债项承认书
#e5*Dr8 admission of proof 接纳债权证明
#M=d)}[ advance 放贷款项;垫付款项;预支款项;预付款项
&4V"FHy2 advance account 暂支帐目;预付款帐户
V1>>]]PS advance compensation 预付补偿金
Xb5$ijH advance from shareholder 股东垫款
;h#nal>w@S advance pending reimbursement 预支以待日后付还
((E5w:=? advanced economy 先进经济体系
}ej-Lu,b3 advancement 预付;预付财产
OJ4-p&1 advances warrant 垫款令
5c+7c@. advancing 贷出
v}^
f8nVR adverse balance 逆差
!Z`xwk"! adverse exchange 逆汇
-"X}
)N2 advertisement addressed to shareholders 在报章刊登的致股东通告
Rss=ihlM advice for collection 托收通知书
!#Hca advice of drawing 提款通知书;汇票通知书
VkDFR
[k_ advice of payment 付款通知
Tx0l^(n Advisory Committee [Securities and Futures Commission]
*N?y <U 谘询委员会〔证券及期货事务监察委员会〕
; J40t14u Advisory Committee on Diversification 经济多元化谘询委员会
V[BlT|t affidavit 誓章;遗产申报誓章
)`gE-udR affidavit of no receipt 述明无收款的誓章
#^;^_ affiliate 联号;联营公司;附属公司
8-
]7>2?_ affiliated company 附属公司;联号;联营公司
WA 79(B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G)wIxm$?0 affordability 负担能力
_=oNQ African Development Bank [AfDB] 非洲开发银行
gKay3}w after-acquired property 事后取得的财产
n:5*Tg9 after-hours dealing 市后交易
zV=(e( [ after-tax profit 税后盈利;税后利润;税后溢利
$[-{Mm agency agreement 代理协议
C%+>uzVIw agency expenses 代理机构的开支
"yV)&4) agency fee 代理费
#p^r)+\3= Agency Law 《代理法》
g+iV0bbT agent 代理人;承销人
`%M}
:T agent of company 公司代理人
QWWoj[d# agent's fee 代理人费;经纪费
NurbioFL aggregate 总计;总数;总体数字
j[o5fr)L aggregate amount 总款额;总额
>5!/&D.q aggregate assets and liabilities 总体资产与负债
J"dp?i aggregate at constant price 按固定价格计算的总体数字
;o0o6pF aggregate demand 总需求
c&T14!lfn aggregate gross position 总持仓量
|~3$L\X aggregate limit 总限额
Q`X5W aggregate of salaries tax 合计薪俸税
N~A#itmdx aggregate performance 总体表现;总体业绩
k<3_!?3 aggregate supply 总体供应
R(sa.Q\D4 aggregate surplus 总盈余
r
,,A% aggregate total 整体总额
8!AMRE aggregate value 总值;合计价值
j']Q-s(s aggregated basis 合计基准
yYvv;E aggregated net chargeable income 合计应课税入息实额
sP NAG
aggregation 合并计算;合计;总和
>
AV
R3b aggregation of incomes of husband and wife 夫妇入息合并计算
aE2
3[So aggregation of property 财产的总和
]\:FFg_O6t agio 差价;贴水
{\HE'C/? 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》
6@HY+RCx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tKUy&]T 《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》
,-XJ@@2gM Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t(:6S$6{e 《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》
e[@
^UY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
CQcb !T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6c>tA2G|8 agreement for a settlement 授产协议
fJ3qL#' agreement for assignment 转让协议
YMx
zj agreement for sale 售卖协议;买卖协议
;Q.g[[J/p agreement for sale and purchase 买卖协议
$PQlaivA agreement for the payment of interest 支付利息协议
*X^__PS] agreement for the repayment of money 还款协议
\..(!>,%F agreement of reinsurance 再保险协议
3*gWcPGe Agricultural Bank of China 中国农业银行
{M?!nS6t air passenger departure tax 飞机乘客离境税
zA/W+j$: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T7.u7@V2 airport tax 机场税
K,IPVjS alcohol duty 酒精税
p3eJFg$ alienation 让与;让渡;转让
ZN ?P4#ZS alimony 生活费;赡养费
uGQCW\!"4 All Ordinaries Index [AOI] 所有普通股指数
]&ptld; all risks 全险;综合险
uXNf)?MpA All Sales Record for Stock Market 《股票市场成交报告》
VM3H&$d(h Allied Capital Resources Limited 新联财务有限公司
Vy:ER all-items index [Consumer Price Index] 总指数〔消费物价指数〕
NB&u^8b allocation letter 拨款信件
NW9k.D% allocation of fund 分配款项;预留款项
e-os0F allocation of profit 利润分配;溢利分配
^IGTGY]s allocation warrant 拨款令
H\3CvFm allotment 分配;配股
Y4Z?`TL allotment notice 股份配售通知;配股通知
@$79$:q N allotment of shares 股份分配
j1>77C3 allowable 可获宽免;免税的
Tj{!Fx^H allowable business loss 可扣除的营业亏损
7,e=|%7. allowable expenses 可扣税的支出
>~$ S! allowance 免税额;津贴;备抵;准备金
AMYoSc allowance for debts 债项的免税额
A_%}kt
(6 allowance for depreciation by wear and tear 耗损折旧免税额
gHlahg allowance for funeral expenses 殡殓费的免税额
NG_O I*|~ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
<