A:
yb?Pyq.D A share A股;甲类股份
}$'_%, abatement of tax 减税;减扣免税额
/UK]lP^w]! ABN AMRO Bank N.V. 荷兰银行
e5P9P%1w above-the-line expenditure 线上项目支出;经常预算支出
ipbhjK$ above-the-line receipt 线上项目收入;经常预算收入
z[v4(pO6 ABSA Asia Limited 南非联合亚洲有限公司
^MF 2Q+ absolute change 绝对数值变更
KvPCb%!ZP absolute expenditure 实际开支
orH6R8P] absolute guideline figure 绝对准则数字
>(S)aug$1 absolute interest 绝对权益
tm^joK[{|J absolute order of discharge 绝对破产解除令
ZL\^J8PRK absolute profit margin 绝对利润幅度
, 6X;YY absolute value 实值;绝对值
9&AO absolutely vested interest 绝对既得权益
Oh p@ZJ!a? absorbed cost 已吸收成本;已分摊成本
MK)}zjw absorption 吸收;分摊;合并
1BU97!
absorption rate 吸收率;摊配率;分摊率
5)lcgvp ACB Finance Limited 亚洲商业财务有限公司
\\#D!q* acceptable form of reciprocity 合理的互惠条件
5P"R'/[PA_ acceptable rate 适当利率;适当汇率
to</ acceptance agreement 承兑协议
,.>9$( s acceptance for honour 参加承兑
C9sU^]#F acceptor 承兑人;接受人;受票人
WcNQF!f acceptor for honour 参加承兑人
dB0#EJaE accident insurance 意外保险
3WGE T[3 Accident Insurance Association of Hong Kong 香港意外保险公会
$S|+U}]C accident insurance scheme 意外保险计划
&um++
\ accident year basis 意外年度基准
~io. TS|r accommodation 通融;贷款
[Tp?u8$p` accommodation bill 通融票据;空头票据
Zja3HGL accommodation party 汇票代发人
Af]zv~uM account balance 帐户余额;帐户结余
}3X/"2SW^ account book 帐簿
8TT#b?d account collected in advance 预收款项
`hkvxt account current book 往来帐簿
YYYF a account of after-acquired property 事后取得的财产报告
`@],J account of defaulter 拖欠帐目
v#%rjml[ account payable 应付帐款
<KU0K account payee only [A/C payee only] 只可转帐;存入收款人帐户
hQm=9gS account receivable 应收帐款
0't)-Pj+, account receivable report 应收帐款报表
[07E-TT2U account statement 结单;帐单;会计财务报表
zdrP56rzZ account title 帐户名称;会计科目
D5@=#/?* accountant's report 会计师报告
ofQs
/
Accountant's Report Rules 会计师报告规则
VPYLDg.' accounting and auditing procedure 会计与审计程序;会计与核数程序
*m+FMyr Accounting Arrangements 《会计安排》
9U6$-]J accounting basis 会计基础
bHnKtaK4c accounting by Official Receiver 破产管理署署长呈交的帐目
s0f+AS|} Accounting Circular 《会计通告》
)__sw accounting class 会计类别
l!88|~ accounting date 记帐日期;会计结算日期
jc9C|r accounting for money 款项核算
*pa hZiO Accounting Officer 会计主任
:p/=KI_ accounting period 会计报告期;会计期
)LFbz#;Y accounting policy 会计政策;会计方针
oOpEpQ}}q accounting practice 会计惯例
lt6wmCe accounting principle 会计准则
ue@/o,C> accounting record 会计记录
9S@x accounting report 会计报告
#&Tm%CvB Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|nx3x Accounting Society of China 中国会计学会
="& GU%$ accounting statement 会计报表
5.{=Op! accounting system 会计制度;会计系统
AYfOETz accounting transaction 会计事项;帐务交易
'sUOi7U accounting treatment 会计处理
81{8F accounting year 会计年度
49=pB,H;H accretion 增值;添加
l%"DeRp,/ accrual 应计项目;应累算数目
hHJvLs>^ accrual basis 应计制;权责发生制
k4LrUd accrual basis accounting 应计制会计;权责发生制会计
}vZf&ib-
accrue 应累算;应计
-J+1V{ accrued benefit 应累算利益
~iH a^i?2* accrued charges 应计费用
+\Jo^\ accrued cumulative preference share dividend 应累算的累积优先股股息
it\$Pih] accrued expenses 应累算费用
O~V^] accrued interest payable 应付利息;应计未付利息
IdAh)#)
7 accrued interest receivable 应收利息;应计未收利息
yO%^[c? accrued right 累算权益
?m]vk|> accruing profit 应累算的利润
JT0j2_*Rr accumulated fiscal reserve 累积财政储备
mc?IM(t accumulated profit 累积利润;滚存溢利
TF:'6#p accumulated reserve 累积储备
erEB4q+ #O accumulation of surplus income 累积收益盈余
#U`AK9rP_g acquired assets 既得资产
1*hE bO acquisition 收购;购置;取得
.>R`#@+I acquisition cost 购置成本
!VWA4 e!+ acquisition expenses 购置费用
I~n4}}9M acquisition of 100% interest 收购全部股权
. J O3# acquisition of control 取得控制权
gdf0 acquisition of fixed assets 购置固定资产
gxVr1DIkN acquisition of shell “买壳”
$uTrM8 acquisition price 收购价
q1:dcxR[ act of God 天灾
K^fs#7 acting partner 执事合伙人
hO8xH +; active market 买卖活跃的市场;交投畅旺的市场;旺市
>va_,Y} active partner 积极参与的合伙人
=fRS UtX active trading 交投活跃
aJ(/r.1G actual circulation 实际流通
Y`j$7!j actual cost 实际成本
0"OEOYs} actual expenditure 实际开支;实际支出
Qpmq@iL actual income 实际入息;实际收入;实际收益
0o>C,
` actual market 现货市场
.S54:vs actual price 现货价;实际价格
]?VVwft actual profit 实际利润
m*_X PY actual quotation 实盘;实际价位;实际报价
rah"\f2 actual year basis 按实际年度计算
#E!^oZm<Z actuals 实货
#b[bgxm actuarial investigation 精算调查
,.9 lz actuarial principle 精算原则
VNWB$mM.2 actuarial report 精算师报告
~
q-Z-MA Actuarial Society of Hong Kong 香港精算学会
C7{VByxJ actuarial valuation 精算师估值
qF~9:` actuary 精算师
Mn
,hmIz ad referendum agreement 暂定协议;有待覆核的协定
>1!u]R<3 ad valorem duty 从价税;按值征税
?3BcjD0 ad valorem duty system 从价税制
o@L0ET ad valorem fee 从价费
?P0b/g ad valorem tariff 从价关税
GoybkwFjZ additional allowance 额外免税额
w~6UOA8} additional amount for unexpired risk 未过期风险的额外款额
+I3Vfv additional assessable profit 补加应评税利润
Q ")Xg: additional assessment 补加评税
>IaGa!4 additional commitment 额外承担
Hdew5Xn(: additional commitment vote 额外承担拨款
4aOz=/x2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!2!Zhw2u additional dependent parent allowance 供养父母额外免税额
gDU!dT additional provision 额外拨款
@l j| additional stamp duty 附加印花税
`qhT additional tax 补加税罚款;补加税款
LMoZI0)x Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
zr?s5RS adjudged bankrupt 被裁定破产
7!AyL w adjudicated bankrupt 裁定破产人
j<(E%KN3 adjudication fee 裁定费;评定印花税额手续费;评估契据费
0V<kpC,4 adjudication of bankruptcy 裁定破产;宣告破产
kMVr[q,MEq adjudication of insolvency 裁定无力偿还债务
6ncwa<q5 adjusted actual 经调整的实数;调整后的实数
e&
`"}^X;I adjusted current assets 经调整的流动资产;调整后的流动资产
_:9}RT? adjusted figure 经调整的数字;调整后的数额
Py
v> adjusted liabilities 经调整的负债;调整后的负债
v>`Fo[c adjusted loss 经调整的亏损;调整后的亏损
0`S{>G 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
*MmH{!= adjusted profit 经调整的利润;调整后的利润
=OO4C adjusted surplus 经调整的盈余额;调整后的盈余额
}lp37, adjusted value 经调整的价值;调整后的价值
^~V2xCu! adjustment 调整;修订;理算〔保险〕
htbE
Q NW adjustment centre 调剂中心
]\^O(BzB adjustment lag 调整过程的时间差距;调整时差
Nt$4; adjustment mechanism 调整机制
]YI9 adjustment of loss 亏损调整
u1X^#K$nu' adjustment process 调整过程;调整程序
9o>D
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adjustment range 调整幅度
Im~DK administered exchange rate 受管制汇率
Z4/D38_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&/UfXKr administration expenses 行政费用
+45SKu= administration fee 手续费;行政费
c~(61Sn] administration in bankruptcy 破产管理
3&})gU&a administration order 遗产管理令
oH=?1~e administrator 管理人;遗产管理人
,]1f)> administrator of the estate 遗产管理人
.*`^dt admission of debt 债项承认书
aC}\`.Kb admission of proof 接纳债权证明
jr)M], advance 放贷款项;垫付款项;预支款项;预付款项
4E.9CjN1> advance account 暂支帐目;预付款帐户
^(:~8 h advance compensation 预付补偿金
E:8*o7 advance from shareholder 股东垫款
BmV`<Q, advance pending reimbursement 预支以待日后付还
ra'/~^9 advanced economy 先进经济体系
/HRKw
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>ZkL`!:s advances warrant 垫款令
fhN\AjB6Td advancing 贷出
60%nQhb adverse balance 逆差
n8Qv8 adverse exchange 逆汇
$3"hOEN@5` advertisement addressed to shareholders 在报章刊登的致股东通告
%}TJr]'F advice for collection 托收通知书
s\ C ,5 advice of drawing 提款通知书;汇票通知书
v Z]j%c@ advice of payment 付款通知
4o}{3! m Advisory Committee [Securities and Futures Commission]
A4f"v)vM 谘询委员会〔证券及期货事务监察委员会〕
=%~- M Advisory Committee on Diversification 经济多元化谘询委员会
ftRFG affidavit 誓章;遗产申报誓章
+TqrvI. affidavit of no receipt 述明无收款的誓章
}T$BU>z33N affiliate 联号;联营公司;附属公司
K/*R}X affiliated company 附属公司;联号;联营公司
Q*<KX2O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X:s~w#>R affordability 负担能力
LujLC&S African Development Bank [AfDB] 非洲开发银行
j?u1\<m after-acquired property 事后取得的财产
_3%$E.Q after-hours dealing 市后交易
;7s^slVzF after-tax profit 税后盈利;税后利润;税后溢利
_{'[Uf/l agency agreement 代理协议
+m./RlQ{ agency expenses 代理机构的开支
;wMu agency fee 代理费
ZS+m}.,whQ Agency Law 《代理法》
%mss{p!d6 agent 代理人;承销人
j.] ]VA agent of company 公司代理人
[w<_Wj agent's fee 代理人费;经纪费
%"r9;^bj&< aggregate 总计;总数;总体数字
H 0+-$s;f aggregate amount 总款额;总额
A<|9</9z aggregate assets and liabilities 总体资产与负债
w =F9> aggregate at constant price 按固定价格计算的总体数字
o;6~pw% aggregate demand 总需求
wb62($ aggregate gross position 总持仓量
:N<Qk aggregate limit 总限额
_fk}d[q0 aggregate of salaries tax 合计薪俸税
gN<7(F aggregate performance 总体表现;总体业绩
]8%E'd aggregate supply 总体供应
6V$ )ym*F aggregate surplus 总盈余
UY9*)pEE aggregate total 整体总额
1,=:an aggregate value 总值;合计价值
c!\T0XtT aggregated basis 合计基准
yn!;Z._ aggregated net chargeable income 合计应课税入息实额
Zocuc"j aggregation 合并计算;合计;总和
XFoSGqD aggregation of incomes of husband and wife 夫妇入息合并计算
J\+fkN<. aggregation of property 财产的总和
h^rG5Q agio 差价;贴水
I<RARB-j 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》
]CNPy$>* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bxYSZCo* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
mQ1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TXM/+sd 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
H^kOwmSzh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O$, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X[h{g` agreement for a settlement 授产协议
*
;sz/. agreement for assignment 转让协议
6rbR0dSgx agreement for sale 售卖协议;买卖协议
%pjY ^tM/ agreement for sale and purchase 买卖协议
@,oc%m agreement for the payment of interest 支付利息协议
3q`f|r agreement for the repayment of money 还款协议
MD$W;rk(Hn agreement of reinsurance 再保险协议
mRAt5a#is Agricultural Bank of China 中国农业银行
k(RKAFjY air passenger departure tax 飞机乘客离境税
K@e2%hk9x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
HYO/]\al airport tax 机场税
.X3n9] alcohol duty 酒精税
lfb+ )s alienation 让与;让渡;转让
#akJhy@m$ alimony 生活费;赡养费
Xbmsq,*] All Ordinaries Index [AOI] 所有普通股指数
M{orw;1Isy all risks 全险;综合险
O-7)"
All Sales Record for Stock Market 《股票市场成交报告》
TI8\qIW Allied Capital Resources Limited 新联财务有限公司
5yt= ~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i
Ehc< allocation letter 拨款信件
0#Gm# =F allocation of fund 分配款项;预留款项
"gNi}dB<] allocation of profit 利润分配;溢利分配
1d+Kn Jy allocation warrant 拨款令
9LPXhxNwB allotment 分配;配股
>y8>OJ?A7- allotment notice 股份配售通知;配股通知
@nwVl8 allotment of shares 股份分配
G?v<-=I allowable 可获宽免;免税的
!D1#3?L allowable business loss 可扣除的营业亏损
LodP,\T allowable expenses 可扣税的支出
e%pohHI allowance 免税额;津贴;备抵;准备金
HdlOGa6C allowance for debts 债项的免税额
=U~53Tg allowance for depreciation by wear and tear 耗损折旧免税额
hwUb(pZ allowance for funeral expenses 殡殓费的免税额
,k_ b-/ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
<=_!8A allowance for repairs and outgoings 修葺及支出方面的免税额
BYdGK@ouk allowance to debtor 给债务人的津贴
8aHE=x/TL alteration of capital 资本更改
[L-wAk:Fb alternate trustee 候补受托人
Kn$t_7AF^ amalgamation 合并
?`Z:vqp>Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yz0#0YG7 ambit of charges 征税范围;收费范围
- s'W^( amended valuation 经修订的估值
Q'jGNWep American Commodities Exchange 美国商品交易所
f9UDH8X American Express Bank Limited 美国运通银行
Efe(tH2q American Stock Exchange 美国证券交易所
+cXi|Zf amortization 摊销
8h)7K/!\ amount due from banks 存放银行同业的款项
mI<s f?. amount due from banks abroad 存放海外银行同业的款项
Xk!{UxQKQ amount due from holding companies 控股公司欠款
0x5\{f amount due from local banks 存放本港银行同业的款项
<WWZb\"{ amount due to banks 银行同业的存款
%h0BA.r amount due to banks abroad 海外银行同业的存款
QsKnaRT amount due to holding companies 控股公司存款
{~]5QKg. amount due to local banks 本港银行同业的存款
l#C<bDw amount due to outport banks 外埠银行同业的存款
o_=4Ex
" amount for note issue 发行纸币的款额
jQ7;-9/~N amount of bond 担保契据的款额
e~*tQ4 amount of consideration 代价款额
n&&C(#mBC amount of contribution 供款数额
:Nf(:D8 amount of indebtedness 负债款额
unFm~rcf amount of principal of the loan 贷款本金额
U.Vn|s(`z amount of rates chargeable 应征差饷数额
xX<T5Ls amount of share capital 股本额
|1H9,:*% amount of sums assured 承保款额
n|WSnm,W amount of variation 变动幅度
o3Yb2Nw amount of vote 拨款数额
eu)""l amount payable 应付款额
;Q&9t amount receivable 应收款额
:''Swi<H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pRlScD_}; analysis 分析
vv)O+xt ancillary risk 附属风险
2s,cyCw& annual account 周年帐目;周年帐目报表;年度决算;年结
e/x 9@1s# annual accounting date 年结日期
Tt{X(I} J annual allowance 每年免税额;年积金;年度津贴;年津
GMZ6 dK annual balance 年度余额
x ]}'H annual disposable income 每年可动用收入
I m-M2n annual estimates 周年预算
<]z4;~/& annual fee 年费
IC"ktv bHz annual general meeting 周年大会
2h<_?GM\s annual growth rate 年增率;每年增长率
Iw?f1] annual long-term supplement 长期个案每年补助金
A>Qu`%g* annual pensionable emolument 可供计算退休金的年薪
n>B
,O annual report 年报
?Qd`Vlp7 Annual Report on the Consumer Price Index 《消费物价指数年报》
d14@G4#Bd annual return 周年报表;周年申报表;每年报税表格
)@U~Li/+ Annual Return Rules 《周年报表规则》
HLthVc w annual review of consumer prices 每年消费物价回顾
x]hG2on! annual roll-forward basis 逐年延展方式
0n4( Rj|}2 annual salary 年薪
=n=!s{A:t annual statement 年度报表;年度决算表
n(LO`{ 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
[vuikJP>1k annuitant 年金受益人
!"/"Mqs3$ annuity 年金
S{F\_'% annuity contract 年金合约
[V8^}s}tF annuity on human life 人寿年金
^; U}HAY antecedent debt 先前的债项
\Js*>xA
ante-dated cheque 倒填日期支票
Nk%$;Si anticipated expenditure 预期开支
XmwR^ anticipated net profit 预期纯利
Hr] anticipated revenue 预期收入
FmF[S&gFRs anti-inflation measure 反通货膨胀措施
uF3{FYM{I anti-inflationary stance 反通货膨胀立场
Exv!!0Cd^ apparent deficit 表面赤字
iu{;|E apparent financial solvency 表面偿债能力
VR_/Vh]@ apparent partner 表面合伙人
;#Qv
)kS* application for personal assessment 个人入息课税申请书
l{?9R.L application of fund 资金应用
6Rif&W.xy application to release as liquidator and to destruct the books of accounts and documents
GU1cMe 申请免除清盘人职务及毁灭帐簿与文件
mW[w4J+7P appointed actuary 委任精算师
IcqzMmb appointed auditor 委任核数师;委任审计师
@o}J ) appointed trustee 委任的受托人
<o|k'Y(- appointer 委任人
X-bM`7'H apportioned pro rata 按比例分摊
L`O7-'` apportionment 分配;分摊
#/9Y}2G|] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
? YIe< apportionment formula 分摊方程式
bx6=LK apportionment of estate duty 遗产税的分摊
6W]C` appraisal 估价;评估
v^t oe appreciable growth 可观增长
1W0[|Hf2v* appreciable impact 显着影响
;*nzb!u\\ appreciable increase 可观增长
DH$Nz appreciation 增值;升值
K'Wv$[~Dc appreciation against other currencies 相对其他货币升值
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