A:
b'(AVA A share A股;甲类股份
MdX4Rp' abatement of tax 减税;减扣免税额
<mX5VGY9^ ABN AMRO Bank N.V. 荷兰银行
ZW M:Wj192 above-the-line expenditure 线上项目支出;经常预算支出
2NFk#_9e~ above-the-line receipt 线上项目收入;经常预算收入
{9J|\Zz3 ABSA Asia Limited 南非联合亚洲有限公司
*b;)7lj0h absolute change 绝对数值变更
*Y1s4FXu2 absolute expenditure 实际开支
do`'K3a" absolute guideline figure 绝对准则数字
}51QUFhL0 absolute interest 绝对权益
-raK absolute order of discharge 绝对破产解除令
\,v^v]| absolute profit margin 绝对利润幅度
YBY;$&9 absolute value 实值;绝对值
6cg,L:j# absolutely vested interest 绝对既得权益
fq1w <e absorbed cost 已吸收成本;已分摊成本
6l|L/Z_6 absorption 吸收;分摊;合并
?23J(;)s absorption rate 吸收率;摊配率;分摊率
X6sZwb ACB Finance Limited 亚洲商业财务有限公司
-0uGzd+m* acceptable form of reciprocity 合理的互惠条件
M5[#YG'FlQ acceptable rate 适当利率;适当汇率
"eoPG#]& acceptance agreement 承兑协议
0MT?}D&TL acceptance for honour 参加承兑
uWGp>;m eO acceptor 承兑人;接受人;受票人
'>[ZfT acceptor for honour 参加承兑人
[1~3\-Y accident insurance 意外保险
5hqXMs Accident Insurance Association of Hong Kong 香港意外保险公会
`B?+1Gv accident insurance scheme 意外保险计划
@MQfeM-@ accident year basis 意外年度基准
|yNyk7~ accommodation 通融;贷款
EAY+#>L* accommodation bill 通融票据;空头票据
q2k}bb + accommodation party 汇票代发人
-X *.scw account balance 帐户余额;帐户结余
!}A`6z account book 帐簿
&=zJ MGa account collected in advance 预收款项
Pf8_6 z_ account current book 往来帐簿
8<Nz34Y account of after-acquired property 事后取得的财产报告
:z?T/9,C account of defaulter 拖欠帐目
.yzXw8~S account payable 应付帐款
d*!H&1L account payee only [A/C payee only] 只可转帐;存入收款人帐户
vU/sQt8 account receivable 应收帐款
( 3,7 account receivable report 应收帐款报表
X:FyNUa account statement 结单;帐单;会计财务报表
>$<Q:o}^ account title 帐户名称;会计科目
-vT$UP accountant's report 会计师报告
$IKN7 Accountant's Report Rules 会计师报告规则
823y; accounting and auditing procedure 会计与审计程序;会计与核数程序
: Q,O: Accounting Arrangements 《会计安排》
7DW-brd
accounting basis 会计基础
cB;DB)0P accounting by Official Receiver 破产管理署署长呈交的帐目
R]kH$0` Accounting Circular 《会计通告》
uxrNkZia accounting class 会计类别
/|Gz<nSc accounting date 记帐日期;会计结算日期
b9f5 accounting for money 款项核算
cP21x<n Accounting Officer 会计主任
kSJ:4! lFU accounting period 会计报告期;会计期
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tn?''~; accounting policy 会计政策;会计方针
RXPl~]k#i accounting practice 会计惯例
p8y<:8I accounting principle 会计准则
>03JQe_#*L accounting record 会计记录
/[3!kW accounting report 会计报告
/Wjf"dG} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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Lrd(b; Accounting Society of China 中国会计学会
.bMU$ O1 accounting statement 会计报表
lZ+1A0e accounting system 会计制度;会计系统
.b%mr:nEt7 accounting transaction 会计事项;帐务交易
oRn 5blj accounting treatment 会计处理
F,5}3$ accounting year 会计年度
yErvgf accretion 增值;添加
_i"[m(ABj1 accrual 应计项目;应累算数目
KbRKPA` accrual basis 应计制;权责发生制
:)e/(I] accrual basis accounting 应计制会计;权责发生制会计
Yh% accrue 应累算;应计
@iz6)2z accrued benefit 应累算利益
87VXVI accrued charges 应计费用
}>Lz\.Z/+[ accrued cumulative preference share dividend 应累算的累积优先股股息
ku5g`ho accrued expenses 应累算费用
z:$TW{%M accrued interest payable 应付利息;应计未付利息
P[cGCmM accrued interest receivable 应收利息;应计未收利息
YAF0I%PYU accrued right 累算权益
"jl`FAu)q accruing profit 应累算的利润
3TD!3p8 accumulated fiscal reserve 累积财政储备
E<_+Tc accumulated profit 累积利润;滚存溢利
!I8(Y accumulated reserve 累积储备
r,Pu-bhF accumulation of surplus income 累积收益盈余
Y0OVzp9 b acquired assets 既得资产
{QLqf acquisition 收购;购置;取得
HPWjNwM acquisition cost 购置成本
PJcz] < acquisition expenses 购置费用
X?"Ro`S acquisition of 100% interest 收购全部股权
> cJX'U9 acquisition of control 取得控制权
=>h~<88#5 acquisition of fixed assets 购置固定资产
hmd, g>J:< acquisition of shell “买壳”
UUql"$q acquisition price 收购价
;c>Rjg&[ act of God 天灾
seH#v acting partner 执事合伙人
?3i-wpzMp active market 买卖活跃的市场;交投畅旺的市场;旺市
CD0SXNi"zH active partner 积极参与的合伙人
A&0sD}I\K active trading 交投活跃
@{n2R3)k
B actual circulation 实际流通
cYTX)]^u actual cost 实际成本
'W j Q actual expenditure 实际开支;实际支出
L``K. DF actual income 实际入息;实际收入;实际收益
~F]- +| actual market 现货市场
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UW'E actual price 现货价;实际价格
VuW&CnZ actual profit 实际利润
\h"QgHzp actual quotation 实盘;实际价位;实际报价
SIRZ_lt$r actual year basis 按实际年度计算
f;%4O' actuals 实货
(sn|`k3I actuarial investigation 精算调查
Hca)5$yL actuarial principle 精算原则
C`x>)wm: actuarial report 精算师报告
ODM<$Yo:d Actuarial Society of Hong Kong 香港精算学会
B|~\m~ actuarial valuation 精算师估值
b_=k"d actuary 精算师
S*CRVs ad referendum agreement 暂定协议;有待覆核的协定
6i\b& ad valorem duty 从价税;按值征税
8DLMxG ad valorem duty system 从价税制
?z60b=f8 ad valorem fee 从价费
*pvhkJ g( ad valorem tariff 从价关税
NzRL(A6V additional allowance 额外免税额
.x1EdfHed/ additional amount for unexpired risk 未过期风险的额外款额
s\Cl3 additional assessable profit 补加应评税利润
:h3
Gk;u additional assessment 补加评税
+;z4.C{gM additional commitment 额外承担
c{#lKD<7 additional commitment vote 额外承担拨款
n|L.dBAs] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J(-#(kMyf additional dependent parent allowance 供养父母额外免税额
^QV;[ha,o additional provision 额外拨款
t L;;Yt additional stamp duty 附加印花税
c:~o e additional tax 补加税罚款;补加税款
T.W/S0#j3 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
K#";! adjudged bankrupt 被裁定破产
({zp$P} adjudicated bankrupt 裁定破产人
k2*^W&Z adjudication fee 裁定费;评定印花税额手续费;评估契据费
oChcEx% adjudication of bankruptcy 裁定破产;宣告破产
9}2I'7] adjudication of insolvency 裁定无力偿还债务
zYSXG-k adjusted actual 经调整的实数;调整后的实数
sOLo[5y' adjusted current assets 经调整的流动资产;调整后的流动资产
_.FxqH> adjusted figure 经调整的数字;调整后的数额
qdj,Qz9ly adjusted liabilities 经调整的负债;调整后的负债
FJ>| l#nO adjusted loss 经调整的亏损;调整后的亏损
)Hlr 09t=] 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
HcQ{ok9u adjusted profit 经调整的利润;调整后的利润
-oe&1RrdVg adjusted surplus 经调整的盈余额;调整后的盈余额
NY1olnI adjusted value 经调整的价值;调整后的价值
%t%+;(M9 adjustment 调整;修订;理算〔保险〕
S <|e/![@ adjustment centre 调剂中心
|'=R`@w~0 adjustment lag 调整过程的时间差距;调整时差
}QG6KJh_% adjustment mechanism 调整机制
i)8,u adjustment of loss 亏损调整
5oWR}qqFK adjustment process 调整过程;调整程序
&Cdk%@Tj]B adjustment range 调整幅度
{b+!0[ administered exchange rate 受管制汇率
LfrS:g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=}U`q3k administration expenses 行政费用
01#a administration fee 手续费;行政费
}3^t,>I=,6 administration in bankruptcy 破产管理
UG48g} administration order 遗产管理令
T3)/?f?| administrator 管理人;遗产管理人
i>q]U:U administrator of the estate 遗产管理人
`2d ,=.X admission of debt 债项承认书
(+bk +0 admission of proof 接纳债权证明
eH=lX9 advance 放贷款项;垫付款项;预支款项;预付款项
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il,3 advance account 暂支帐目;预付款帐户
FrB}2 advance compensation 预付补偿金
SS@#$t: advance from shareholder 股东垫款
Sep}{`u advance pending reimbursement 预支以待日后付还
p?=rQte([ advanced economy 先进经济体系
_~=X/I R advancement 预付;预付财产
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x8]F advances warrant 垫款令
x>;!`}x advancing 贷出
{Qg"1+hhM adverse balance 逆差
a` 95eL} adverse exchange 逆汇
]6W#P7 advertisement addressed to shareholders 在报章刊登的致股东通告
l)HF4#Bs advice for collection 托收通知书
;0P2nc:U~ advice of drawing 提款通知书;汇票通知书
/) MzF6 advice of payment 付款通知
a@lvn/b2 Advisory Committee [Securities and Futures Commission]
\O^b|0zc 谘询委员会〔证券及期货事务监察委员会〕
rH$0h2 Advisory Committee on Diversification 经济多元化谘询委员会
QrHI}r affidavit 誓章;遗产申报誓章
ul>$vUbyf affidavit of no receipt 述明无收款的誓章
{1>V~e8t affiliate 联号;联营公司;附属公司
(p-a;.Twj affiliated company 附属公司;联号;联营公司
2W~,,$
G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;Q:^|Fw!F affordability 负担能力
}.$oZo9J African Development Bank [AfDB] 非洲开发银行
E@7";&\-8 after-acquired property 事后取得的财产
q4|TwRx~ after-hours dealing 市后交易
P'KaW u9z after-tax profit 税后盈利;税后利润;税后溢利
q!$?G]-% agency agreement 代理协议
*Ny^XQ_ X agency expenses 代理机构的开支
`QC{}Oo^ agency fee 代理费
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b5 Agency Law 《代理法》
=oV8!d%] agent 代理人;承销人
PBTGN;y agent of company 公司代理人
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9R_27F agent's fee 代理人费;经纪费
-:Nowb aggregate 总计;总数;总体数字
g(7htWr4 aggregate amount 总款额;总额
`f}}z5 aggregate assets and liabilities 总体资产与负债
sf2_x>U1 aggregate at constant price 按固定价格计算的总体数字
Y
[0S aggregate demand 总需求
$Ud-aRlD aggregate gross position 总持仓量
! %S9H2Lv aggregate limit 总限额
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aggregate of salaries tax 合计薪俸税
o) `zb? aggregate performance 总体表现;总体业绩
KM*sLC# aggregate supply 总体供应
)@RTU~# aggregate surplus 总盈余
;<1O86! aggregate total 整体总额
(9CB&LZ(+E aggregate value 总值;合计价值
2fT't"gw aggregated basis 合计基准
?>N82#9Q aggregated net chargeable income 合计应课税入息实额
..X efNbl aggregation 合并计算;合计;总和
OY*BVJ^ aggregation of incomes of husband and wife 夫妇入息合并计算
VjS %!P aggregation of property 财产的总和
`zAV# agio 差价;贴水
zO<EbqNe! Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e!URj\* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g+hz>^Wg 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
pv+FPB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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U~vS 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_-H uO/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Jvw~b\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%;(+s7 agreement for a settlement 授产协议
!s/ij'T agreement for assignment 转让协议
aSi:(w agreement for sale 售卖协议;买卖协议
41>Bm*if agreement for sale and purchase 买卖协议
|j&u2DM~#m agreement for the payment of interest 支付利息协议
yHLclv agreement for the repayment of money 还款协议
_tS<\zy@y agreement of reinsurance 再保险协议
O?L_9L* Agricultural Bank of China 中国农业银行
6C9KT;6 air passenger departure tax 飞机乘客离境税
HdGAE1eU]} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"Nj(0& airport tax 机场税
oOy@X =cw alcohol duty 酒精税
b[$%Wg alienation 让与;让渡;转让
3}= .7qm alimony 生活费;赡养费
2x{@19w)C All Ordinaries Index [AOI] 所有普通股指数
Wz nz all risks 全险;综合险
@riCR<fF All Sales Record for Stock Market 《股票市场成交报告》
w&f8AY)#]4 Allied Capital Resources Limited 新联财务有限公司
C_dsYuQ5R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
aj51%wKMb: allocation letter 拨款信件
@xH|( allocation of fund 分配款项;预留款项
E^zgYkZO allocation of profit 利润分配;溢利分配
RQWVjF# allocation warrant 拨款令
L7_(KC h allotment 分配;配股
g2L allotment notice 股份配售通知;配股通知
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