A:
^[# &
^[-V A share A股;甲类股份
DQ6jT@ZDH abatement of tax 减税;减扣免税额
W? ,$!]0 ABN AMRO Bank N.V. 荷兰银行
W|c.l{A5Q above-the-line expenditure 线上项目支出;经常预算支出
ksI>IW above-the-line receipt 线上项目收入;经常预算收入
#!#z5DJu ABSA Asia Limited 南非联合亚洲有限公司
"e62/Ejg% absolute change 绝对数值变更
`7Ug/R< absolute expenditure 实际开支
1$LI px absolute guideline figure 绝对准则数字
<!x+eE` absolute interest 绝对权益
:X>DkRP absolute order of discharge 绝对破产解除令
tB6k|cPC absolute profit margin 绝对利润幅度
CMVS W6 absolute value 实值;绝对值
`| 9K u absolutely vested interest 绝对既得权益
$C_M&O} absorbed cost 已吸收成本;已分摊成本
ai ftlY absorption 吸收;分摊;合并
WYIw5jzC absorption rate 吸收率;摊配率;分摊率
z]#hWfM4B: ACB Finance Limited 亚洲商业财务有限公司
B4W\
t{ acceptable form of reciprocity 合理的互惠条件
2"/yEg*= acceptable rate 适当利率;适当汇率
6 DP[g8 acceptance agreement 承兑协议
>9(i)e acceptance for honour 参加承兑
2_pz3<,\ acceptor 承兑人;接受人;受票人
2R@%Y/ acceptor for honour 参加承兑人
9U<Hf32 accident insurance 意外保险
%xg"Q| Accident Insurance Association of Hong Kong 香港意外保险公会
V/y=6wUiSl accident insurance scheme 意外保险计划
9{eBgdC accident year basis 意外年度基准
[8]m8=n accommodation 通融;贷款
xPQL?. accommodation bill 通融票据;空头票据
} p'8w\C$ accommodation party 汇票代发人
m6n hC account balance 帐户余额;帐户结余
X%4h(7;v account book 帐簿
!Yh}H<w0 account collected in advance 预收款项
pCt}66k} account current book 往来帐簿
#)74X%4( account of after-acquired property 事后取得的财产报告
'DAltr< account of defaulter 拖欠帐目
9YC&&0 C@ account payable 应付帐款
ki4f*Ej account payee only [A/C payee only] 只可转帐;存入收款人帐户
B=zMYi account receivable 应收帐款
*8\(FVyG^ account receivable report 应收帐款报表
@-6?i) account statement 结单;帐单;会计财务报表
z+"0>ZN& account title 帐户名称;会计科目
b=LF%P accountant's report 会计师报告
<5ZJ]W Accountant's Report Rules 会计师报告规则
YFx=b!/s accounting and auditing procedure 会计与审计程序;会计与核数程序
:XS"#^aJ Accounting Arrangements 《会计安排》
Dd/}Ya(Gi accounting basis 会计基础
h~ha accounting by Official Receiver 破产管理署署长呈交的帐目
rSyaZ6# Accounting Circular 《会计通告》
0j@Ix EPs accounting class 会计类别
lgT?{,>RkW accounting date 记帐日期;会计结算日期
Z{}+)Q*Q accounting for money 款项核算
dF,DiRD Accounting Officer 会计主任
2V$9ei6 accounting period 会计报告期;会计期
F0;1zw accounting policy 会计政策;会计方针
yiT{+;g^ accounting practice 会计惯例
|R~;&x: accounting principle 会计准则
*i?.y*g accounting record 会计记录
t<lyg0f accounting report 会计报告
5Rs?CVVb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r<(kLpOH% Accounting Society of China 中国会计学会
^Kw(&v accounting statement 会计报表
/=M.-MU2 accounting system 会计制度;会计系统
v MWC(m accounting transaction 会计事项;帐务交易
faVS2TN4 accounting treatment 会计处理
s^PmnFR accounting year 会计年度
` u=<c accretion 增值;添加
h.b+r~u accrual 应计项目;应累算数目
hEcYpng~ accrual basis 应计制;权责发生制
)6G+ tU' accrual basis accounting 应计制会计;权责发生制会计
'3%*U*I accrue 应累算;应计
Oxn'bh6R0 accrued benefit 应累算利益
4TJ!jDkox accrued charges 应计费用
r}@< K accrued cumulative preference share dividend 应累算的累积优先股股息
~7BX@? accrued expenses 应累算费用
Qa?QbHc accrued interest payable 应付利息;应计未付利息
Mcb<[~m accrued interest receivable 应收利息;应计未收利息
\>[gl!B_Rr accrued right 累算权益
M9g1d7% accruing profit 应累算的利润
$K=z accumulated fiscal reserve 累积财政储备
S ljZ~x,! accumulated profit 累积利润;滚存溢利
mh8nlB accumulated reserve 累积储备
X,53c$ accumulation of surplus income 累积收益盈余
t^$Div_%G acquired assets 既得资产
g.&\6^)8p acquisition 收购;购置;取得
DZAH"sb acquisition cost 购置成本
\[E-: acquisition expenses 购置费用
v<fWc971 acquisition of 100% interest 收购全部股权
~[;{ acquisition of control 取得控制权
&|] Fg5 acquisition of fixed assets 购置固定资产
H2]BMkum acquisition of shell “买壳”
R7t
bxC acquisition price 收购价
gD40y\9r act of God 天灾
"GB UQ} acting partner 执事合伙人
+2(PcJR~ active market 买卖活跃的市场;交投畅旺的市场;旺市
YD+QX@ active partner 积极参与的合伙人
mg/]4)SF active trading 交投活跃
qq>44 k\|) actual circulation 实际流通
B#4S/d{/ actual cost 实际成本
5oa]dco actual expenditure 实际开支;实际支出
Sl~C0eO actual income 实际入息;实际收入;实际收益
k`Y,KuBpM actual market 现货市场
k7[)g]u actual price 现货价;实际价格
<on)"{W13 actual profit 实际利润
mZ &] actual quotation 实盘;实际价位;实际报价
Nuo<` 6mV@ actual year basis 按实际年度计算
$YR{f[+L
w actuals 实货
%,E7vYjT% actuarial investigation 精算调查
fa.f(c actuarial principle 精算原则
L%4tw5*N actuarial report 精算师报告
C$0ITw Actuarial Society of Hong Kong 香港精算学会
.?7So3 actuarial valuation 精算师估值
2X +7bM actuary 精算师
$pJ3xp& ad referendum agreement 暂定协议;有待覆核的协定
{Bv`i8e ad valorem duty 从价税;按值征税
kjfxjAS=m ad valorem duty system 从价税制
3~8AcX@ ad valorem fee 从价费
ri;r7Y9V9` ad valorem tariff 从价关税
33S`aJ additional allowance 额外免税额
PE +qYCpP9 additional amount for unexpired risk 未过期风险的额外款额
)S"o{N3B additional assessable profit 补加应评税利润
dR?5$V( additional assessment 补加评税
s={X-H< 2 additional commitment 额外承担
fY2l.H\f additional commitment vote 额外承担拨款
D`5:
JR-{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@~Rk^/0 additional dependent parent allowance 供养父母额外免税额
?##y`.+O additional provision 额外拨款
-kt1t@O additional stamp duty 附加印花税
_2x uzmz0 additional tax 补加税罚款;补加税款
@u7%B}q7: Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
T)*l' g' adjudged bankrupt 被裁定破产
uFa-QG^Y{ adjudicated bankrupt 裁定破产人
i@%L_[MtA adjudication fee 裁定费;评定印花税额手续费;评估契据费
$jDD0<F.# adjudication of bankruptcy 裁定破产;宣告破产
;vZ*,q6 adjudication of insolvency 裁定无力偿还债务
ug>]U ~0 adjusted actual 经调整的实数;调整后的实数
HKT{IP+7(L adjusted current assets 经调整的流动资产;调整后的流动资产
(rMTW+, adjusted figure 经调整的数字;调整后的数额
]*;RHy9 adjusted liabilities 经调整的负债;调整后的负债
`jt(DKB+J adjusted loss 经调整的亏损;调整后的亏损
gS0,')w adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
NdaM9a#TZ adjusted profit 经调整的利润;调整后的利润
m}sh I8S adjusted surplus 经调整的盈余额;调整后的盈余额
jR}*bIzv adjusted value 经调整的价值;调整后的价值
_qdWQFuM adjustment 调整;修订;理算〔保险〕
^O?l9(=/u adjustment centre 调剂中心
-1dIZy adjustment lag 调整过程的时间差距;调整时差
yzODF>KJ adjustment mechanism 调整机制
-U&098}<K adjustment of loss 亏损调整
qrOB_Nz adjustment process 调整过程;调整程序
([E#zrz% adjustment range 调整幅度
',<{X(#( administered exchange rate 受管制汇率
P[r}(@0rJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
A89Y;_4y administration expenses 行政费用
4{uJ||! administration fee 手续费;行政费
vjY);aQ administration in bankruptcy 破产管理
30:HRF(: administration order 遗产管理令
6!i(
\Q* administrator 管理人;遗产管理人
lb=2*dFJ1 administrator of the estate 遗产管理人
h6K!|-Gq. admission of debt 债项承认书
6B4hSqjh admission of proof 接纳债权证明
s$e K66H advance 放贷款项;垫付款项;预支款项;预付款项
D]3bwoFo&u advance account 暂支帐目;预付款帐户
NO%|c|B| advance compensation 预付补偿金
)I^)*(} advance from shareholder 股东垫款
zV9
= advance pending reimbursement 预支以待日后付还
w?*'vF_2:# advanced economy 先进经济体系
4"rb&$E advancement 预付;预付财产
7 B4w.P,B advances warrant 垫款令
%!1@aL]pQ advancing 贷出
]M02>=1 adverse balance 逆差
6uv'r;U] adverse exchange 逆汇
X:iG[iU* advertisement addressed to shareholders 在报章刊登的致股东通告
%l0_PhAB advice for collection 托收通知书
"@F*$JGT y advice of drawing 提款通知书;汇票通知书
OD>u$tI9 advice of payment 付款通知
BIwgl@t!> Advisory Committee [Securities and Futures Commission]
@*AYm-k 谘询委员会〔证券及期货事务监察委员会〕
B`t)rBy Advisory Committee on Diversification 经济多元化谘询委员会
R
A-^!4tX affidavit 誓章;遗产申报誓章
~M|NzK_9 affidavit of no receipt 述明无收款的誓章
`K@5_db\ affiliate 联号;联营公司;附属公司
d{(s- affiliated company 附属公司;联号;联营公司
-sruxF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^*j[&:d affordability 负担能力
j58Dki->. African Development Bank [AfDB] 非洲开发银行
PkZf(=-X
after-acquired property 事后取得的财产
[0(
E>vm after-hours dealing 市后交易
{3_F fsg` after-tax profit 税后盈利;税后利润;税后溢利
Wl@0TUK agency agreement 代理协议
S S7D1 agency expenses 代理机构的开支
IX > j8z[ agency fee 代理费
96^1Ivd Agency Law 《代理法》
`*.r'k2R agent 代理人;承销人
|^>L`6uo agent of company 公司代理人
^$g],PAY agent's fee 代理人费;经纪费
W,L>'$#pM aggregate 总计;总数;总体数字
U/v"?pg[ aggregate amount 总款额;总额
Z)b)v aggregate assets and liabilities 总体资产与负债
?et0W|^k aggregate at constant price 按固定价格计算的总体数字
"oKj~:$ aggregate demand 总需求
Vf#oKPP1 aggregate gross position 总持仓量
F5om-tzy aggregate limit 总限额
4 @ydK aggregate of salaries tax 合计薪俸税
;+#za?w aggregate performance 总体表现;总体业绩
M,=@|U/B aggregate supply 总体供应
y"%iD`{ aggregate surplus 总盈余
BdRE*9.0 aggregate total 整体总额
_AsHw aggregate value 总值;合计价值
D:S6Mu aggregated basis 合计基准
Gff[c%I aggregated net chargeable income 合计应课税入息实额
rA>A=, aggregation 合并计算;合计;总和
I*`=[nR aggregation of incomes of husband and wife 夫妇入息合并计算
e2_r0I^C aggregation of property 财产的总和
UlLM<33_) agio 差价;贴水
v\r7.l:hf 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》
519:yt Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qJAv=D 《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》
Oujlm| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r5fz6" 《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》
&d &oP
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
GYy!`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》
$=S'#^Z agreement for a settlement 授产协议
Ot8S'cB1,$ agreement for assignment 转让协议
/d]V{I~6 agreement for sale 售卖协议;买卖协议
t,r&SrC agreement for sale and purchase 买卖协议
o )}< agreement for the payment of interest 支付利息协议
o sgS?=8 agreement for the repayment of money 还款协议
]I.& .?^i0 agreement of reinsurance 再保险协议
U{:(j5m Agricultural Bank of China 中国农业银行
wshp{ y air passenger departure tax 飞机乘客离境税
r>:7${pF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=-s20mdj airport tax 机场税
,VcDvZ7 alcohol duty 酒精税
Kr}M>hF+| alienation 让与;让渡;转让
:\w[xqH alimony 生活费;赡养费
1\.zOq# All Ordinaries Index [AOI] 所有普通股指数
P.H/H04+ all risks 全险;综合险
TF iM[ All Sales Record for Stock Market 《股票市场成交报告》
&s}@7htE Allied Capital Resources Limited 新联财务有限公司
%(7wZ0Z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<:yq~? allocation letter 拨款信件
6^z\;,p allocation of fund 分配款项;预留款项
i[BR(D&l_p allocation of profit 利润分配;溢利分配
_XO)`D~ allocation warrant 拨款令
Cx3m\
\c allotment 分配;配股
YO!7D5rV # allotment notice 股份配售通知;配股通知
F~rYjAFTi allotment of shares 股份分配
RNrYT| allowable 可获宽免;免税的
ek.WuOs allowable business loss 可扣除的营业亏损
aSj1P/A allowable expenses 可扣税的支出
hhgz=7Y allowance 免税额;津贴;备抵;准备金
1&dsQ,VDl allowance for debts 债项的免税额
GPqB\bxb' allowance for depreciation by wear and tear 耗损折旧免税额
~RLx; allowance for funeral expenses 殡殓费的免税额
))+98iU1s allowance for inflation 为通货膨胀而预留的款项;通胀准备金
<[B[ allowance for repairs and outgoings 修葺及支出方面的免税额
}.|5S+J?[ allowance to debtor 给债务人的津贴
gBiQIhz alteration of capital 资本更改
r(2'0JQ alternate trustee 候补受托人
[#*?uu+
jK amalgamation 合并
V1fvQ=9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?e|:6a+[f ambit of charges 征税范围;收费范围
'?>O
amended valuation 经修订的估值
6Cv2>'{S American Commodities Exchange 美国商品交易所
"qP^uno American Express Bank Limited 美国运通银行
P+%)0*W American Stock Exchange 美国证券交易所
0jZ{ ? amortization 摊销
E["t Ccg amount due from banks 存放银行同业的款项
{ )GEgC amount due from banks abroad 存放海外银行同业的款项
n#L2cv~Aj" amount due from holding companies 控股公司欠款
@p` CAB amount due from local banks 存放本港银行同业的款项
JE:n`l/p amount due to banks 银行同业的存款
zam0(^= amount due to banks abroad 海外银行同业的存款
g l\$jDC9 amount due to holding companies 控股公司存款
V-U
^O45 amount due to local banks 本港银行同业的存款
w wRT$-! amount due to outport banks 外埠银行同业的存款
![D,8]GD amount for note issue 发行纸币的款额
LsD9hb7 amount of bond 担保契据的款额
]!J3?G amount of consideration 代价款额
0N[DV] amount of contribution 供款数额
J]^gF| amount of indebtedness 负债款额
A%8`zR amount of principal of the loan 贷款本金额
l|tp0[ amount of rates chargeable 应征差饷数额
8\V>6^3CD$ amount of share capital 股本额
e]B<