A:
F]SexP4:A A share A股;甲类股份
jw#'f%* abatement of tax 减税;减扣免税额
Wi hOGdUS6 ABN AMRO Bank N.V. 荷兰银行
u`K+0^)T` above-the-line expenditure 线上项目支出;经常预算支出
c?b?x
6 2 above-the-line receipt 线上项目收入;经常预算收入
,Ea.ts> ABSA Asia Limited 南非联合亚洲有限公司
Vx-HW;, absolute change 绝对数值变更
luLm:NWUM absolute expenditure 实际开支
Cl4y9| absolute guideline figure 绝对准则数字
,GZ(>| absolute interest 绝对权益
op&,& absolute order of discharge 绝对破产解除令
3"!2C,3c# absolute profit margin 绝对利润幅度
b
3D:w{l absolute value 实值;绝对值
&l{yEWA}g absolutely vested interest 绝对既得权益
@T]gwJ absorbed cost 已吸收成本;已分摊成本
~F>oNbJIv absorption 吸收;分摊;合并
uoaF(F- absorption rate 吸收率;摊配率;分摊率
k/!Vv#8 ACB Finance Limited 亚洲商业财务有限公司
xg\M9&J acceptable form of reciprocity 合理的互惠条件
9v<BO$
,a acceptable rate 适当利率;适当汇率
mmr>"`5. acceptance agreement 承兑协议
pRPz1J$58 acceptance for honour 参加承兑
D0lgKQ acceptor 承兑人;接受人;受票人
/DQoM@X acceptor for honour 参加承兑人
)/Ee#)z* accident insurance 意外保险
6@ToPbj4 Accident Insurance Association of Hong Kong 香港意外保险公会
PG&@.KY accident insurance scheme 意外保险计划
eaYQyMv@ accident year basis 意外年度基准
! Hdg
$, accommodation 通融;贷款
&>*fJ accommodation bill 通融票据;空头票据
&]16Hb~ accommodation party 汇票代发人
.v/s9'lB account balance 帐户余额;帐户结余
V78QV3 account book 帐簿
~BD VmQa account collected in advance 预收款项
lRZt))3 account current book 往来帐簿
jF_K*:gQ account of after-acquired property 事后取得的财产报告
azS"*#r6} account of defaulter 拖欠帐目
;ZFn~!V account payable 应付帐款
VbKky1a@ account payee only [A/C payee only] 只可转帐;存入收款人帐户
=5[}&W account receivable 应收帐款
N&-d8[~ account receivable report 应收帐款报表
d Am(uJ account statement 结单;帐单;会计财务报表
m%qah>11 account title 帐户名称;会计科目
CJ
{?9z@$. accountant's report 会计师报告
]+
XgH#I Accountant's Report Rules 会计师报告规则
TStu)6%` accounting and auditing procedure 会计与审计程序;会计与核数程序
R1&(VK{ Accounting Arrangements 《会计安排》
UpN:F
accounting basis 会计基础
[3]!*Cd accounting by Official Receiver 破产管理署署长呈交的帐目
\2L%%M Accounting Circular 《会计通告》
g(;t,Vy,I accounting class 会计类别
BN|+2D+S accounting date 记帐日期;会计结算日期
c03A_2% accounting for money 款项核算
"m3u}!`3 Accounting Officer 会计主任
!D7/Ja accounting period 会计报告期;会计期
`Ft.Rwj2:m accounting policy 会计政策;会计方针
8N'`kd~6[ accounting practice 会计惯例
D""d-oI[ accounting principle 会计准则
0>)('Kv accounting record 会计记录
oi::/W|A+ accounting report 会计报告
6HCP1`gg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"6gu6f Accounting Society of China 中国会计学会
: N> 5{ accounting statement 会计报表
K9mL1 [B accounting system 会计制度;会计系统
E;@`{ v accounting transaction 会计事项;帐务交易
Y(m/E.h.~ accounting treatment 会计处理
:cnH@: accounting year 会计年度
zEl@jK,{$ accretion 增值;添加
sG%Q?&- accrual 应计项目;应累算数目
ullq}} accrual basis 应计制;权责发生制
Aq^1(-g accrual basis accounting 应计制会计;权责发生制会计
{[m %1O1 accrue 应累算;应计
D`o*OlU accrued benefit 应累算利益
#c5G"^)z accrued charges 应计费用
=4RnXZ[P0 accrued cumulative preference share dividend 应累算的累积优先股股息
N>z_uPy{A accrued expenses 应累算费用
5)wz `OS accrued interest payable 应付利息;应计未付利息
j,K]TJ accrued interest receivable 应收利息;应计未收利息
9*h?g+\ accrued right 累算权益
+?),BRCce accruing profit 应累算的利润
fLa 7d?4 accumulated fiscal reserve 累积财政储备
u.ffZ]\7l accumulated profit 累积利润;滚存溢利
yEJ}!/ accumulated reserve 累积储备
L%# #U'e3 accumulation of surplus income 累积收益盈余
ZxlQyr`~a( acquired assets 既得资产
VC:.ya|Z acquisition 收购;购置;取得
|2,u!{ acquisition cost 购置成本
w^s|YF=c acquisition expenses 购置费用
@/@#,+ acquisition of 100% interest 收购全部股权
02g}}{be8 acquisition of control 取得控制权
,]gYy00w0s acquisition of fixed assets 购置固定资产
g)u
~GA*= acquisition of shell “买壳”
qgbp-A!2zF acquisition price 收购价
{9q~bt act of God 天灾
~e~iCyW;S acting partner 执事合伙人
^vS+xq|4" active market 买卖活跃的市场;交投畅旺的市场;旺市
YDE;mIW active partner 积极参与的合伙人
nsQx\Tnhx active trading 交投活跃
7E*d>:5I actual circulation 实际流通
e|Rd# actual cost 实际成本
p^_2]%,QeM actual expenditure 实际开支;实际支出
~L)9XK^15 actual income 实际入息;实际收入;实际收益
rH"& actual market 现货市场
)R.y>Ucb0 actual price 现货价;实际价格
P!q!+g actual profit 实际利润
*~~ >? actual quotation 实盘;实际价位;实际报价
~1jSz-s actual year basis 按实际年度计算
;^za/h>r actuals 实货
6," 86 actuarial investigation 精算调查
^"WrE(3 actuarial principle 精算原则
B~K@o.% actuarial report 精算师报告
tu8n1W Actuarial Society of Hong Kong 香港精算学会
atRWKsY< actuarial valuation 精算师估值
?s/]k#H actuary 精算师
zRSIJ!A~ ad referendum agreement 暂定协议;有待覆核的协定
`1aEV#; ad valorem duty 从价税;按值征税
{XAm3's ad valorem duty system 从价税制
T{-<G13 ad valorem fee 从价费
H/n3il_-I ad valorem tariff 从价关税
*Y8nea^$ additional allowance 额外免税额
c `C
/U7j additional amount for unexpired risk 未过期风险的额外款额
?.Z4GWyXa additional assessable profit 补加应评税利润
y,e#e` additional assessment 补加评税
.21[3.bp/q additional commitment 额外承担
{}!`v%z additional commitment vote 额外承担拨款
YTP6m9hA+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V`Ve__5; additional dependent parent allowance 供养父母额外免税额
xV@/z5Tq additional provision 额外拨款
EF1aw2 additional stamp duty 附加印花税
y^pzqv additional tax 补加税罚款;补加税款
O]&DDzo Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
hZ6CiEJB adjudged bankrupt 被裁定破产
OtK=UtVI adjudicated bankrupt 裁定破产人
80=6B adjudication fee 裁定费;评定印花税额手续费;评估契据费
Z<+Ipj& adjudication of bankruptcy 裁定破产;宣告破产
5R"My^G adjudication of insolvency 裁定无力偿还债务
P(B:tg adjusted actual 经调整的实数;调整后的实数
Ovu!G
q adjusted current assets 经调整的流动资产;调整后的流动资产
t<~$?tuZ adjusted figure 经调整的数字;调整后的数额
0G@sj7)] adjusted liabilities 经调整的负债;调整后的负债
kex4U6&OQB adjusted loss 经调整的亏损;调整后的亏损
^W}(]jL adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
;.*n77Y adjusted profit 经调整的利润;调整后的利润
L9L!V"So1k adjusted surplus 经调整的盈余额;调整后的盈余额
.[YM0dt adjusted value 经调整的价值;调整后的价值
<*I%U] adjustment 调整;修订;理算〔保险〕
}?^V9K- adjustment centre 调剂中心
\Eqxmo adjustment lag 调整过程的时间差距;调整时差
hbfTv;=z adjustment mechanism 调整机制
yn &+ >{ adjustment of loss 亏损调整
v 809/c* adjustment process 调整过程;调整程序
R Ptc \4 adjustment range 调整幅度
dk}T&qZ~p administered exchange rate 受管制汇率
a
W1y0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X'BFR]cm administration expenses 行政费用
mWhQds6 administration fee 手续费;行政费
@&H Tt administration in bankruptcy 破产管理
yffg_^fR administration order 遗产管理令
B5FRe'UC administrator 管理人;遗产管理人
.v<Q-P\8/ administrator of the estate 遗产管理人
i n}N[ admission of debt 债项承认书
DK-V3}`q} admission of proof 接纳债权证明
3eOwy~ advance 放贷款项;垫付款项;预支款项;预付款项
-44{b<:D advance account 暂支帐目;预付款帐户
b=Rw=K.
advance compensation 预付补偿金
zB,Vi-)vH advance from shareholder 股东垫款
P[E:=p advance pending reimbursement 预支以待日后付还
`|9NxF+ advanced economy 先进经济体系
btb$C advancement 预付;预付财产
@D:$~4ks advances warrant 垫款令
.&|Ivz6 advancing 贷出
RZKdh}B?\ adverse balance 逆差
vR;?~^{*s adverse exchange 逆汇
AHa%?wb advertisement addressed to shareholders 在报章刊登的致股东通告
Y`secUg advice for collection 托收通知书
)83UF
r4kP advice of drawing 提款通知书;汇票通知书
fV}: eEo|Y advice of payment 付款通知
w4 R!aWLd Advisory Committee [Securities and Futures Commission]
6I5,PB 谘询委员会〔证券及期货事务监察委员会〕
2.xA' \M Advisory Committee on Diversification 经济多元化谘询委员会
N*vBu` affidavit 誓章;遗产申报誓章
]f%yeD affidavit of no receipt 述明无收款的誓章
^T^l3B[ affiliate 联号;联营公司;附属公司
`>.^/SGu>? affiliated company 附属公司;联号;联营公司
"4`i]vy8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
xK7xAO affordability 负担能力
kPuY[~i% African Development Bank [AfDB] 非洲开发银行
m{dXN= after-acquired property 事后取得的财产
QJeL&mf after-hours dealing 市后交易
?vnO@Bb/a after-tax profit 税后盈利;税后利润;税后溢利
8XS_I{}? agency agreement 代理协议
nTy8:k '] agency expenses 代理机构的开支
@e`%' agency fee 代理费
SVJL|S 3k Agency Law 《代理法》
{Kbb4%P+h agent 代理人;承销人
4Lg!54P8 agent of company 公司代理人
>#9f{ agent's fee 代理人费;经纪费
QQ*`tmy aggregate 总计;总数;总体数字
{~L{FG)O aggregate amount 总款额;总额
@ PboT1 aggregate assets and liabilities 总体资产与负债
eUY/H1 aggregate at constant price 按固定价格计算的总体数字
5mtsN# aggregate demand 总需求
N9SC\ aggregate gross position 总持仓量
Wqy\yS [ aggregate limit 总限额
<`PW4zSI aggregate of salaries tax 合计薪俸税
[osIQ!u;: aggregate performance 总体表现;总体业绩
jV}tjwq aggregate supply 总体供应
>EacXPt-O aggregate surplus 总盈余
4lVvs(W? aggregate total 整体总额
9 a$\l2 aggregate value 总值;合计价值
ApT8;F B aggregated basis 合计基准
z(o zMH aggregated net chargeable income 合计应课税入息实额
%z9lCTmy aggregation 合并计算;合计;总和
fV "gL(7 aggregation of incomes of husband and wife 夫妇入息合并计算
)o=ipm[ aggregation of property 财产的总和
ekR/X agio 差价;贴水
uG\ @e'pr 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》
?W27
h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ad:}i9-x 《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》
iNlY\67sW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c[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》
B(eC|:w[z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y
E;n.L 《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"KH~bN agreement for a settlement 授产协议
N I*x):bx agreement for assignment 转让协议
5s7C;+ agreement for sale 售卖协议;买卖协议
?z[k.l+6w agreement for sale and purchase 买卖协议
G`D~OI agreement for the payment of interest 支付利息协议
WDF;`o*3 agreement for the repayment of money 还款协议
KUE}^/%z agreement of reinsurance 再保险协议
#Wf9` Agricultural Bank of China 中国农业银行
\]Nt-3|`0 air passenger departure tax 飞机乘客离境税
f[XsnN2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
qr<+@Q airport tax 机场税
'gaa@ !bg alcohol duty 酒精税
m4m,-}KNi alienation 让与;让渡;转让
*"HA=-Z; alimony 生活费;赡养费
=[
+)T[ All Ordinaries Index [AOI] 所有普通股指数
N!Q~?/!d all risks 全险;综合险
QnZ7e#@UP All Sales Record for Stock Market 《股票市场成交报告》
&tjv.t Allied Capital Resources Limited 新联财务有限公司
|<aF)S4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Cqra\ allocation letter 拨款信件
9 aacW allocation of fund 分配款项;预留款项
+lNAog allocation of profit 利润分配;溢利分配
[
U`}) allocation warrant 拨款令
w vnuE<o8 allotment 分配;配股
4e!>A allotment notice 股份配售通知;配股通知
>hFg,5 _l3 allotment of shares 股份分配
l`b%imX
allowable 可获宽免;免税的
u,88V@^ allowable business loss 可扣除的营业亏损
I;5:jT ` allowable expenses 可扣税的支出
*?`<Ea allowance 免税额;津贴;备抵;准备金
b]oPx8*' allowance for debts 债项的免税额
3;F+.{Icc allowance for depreciation by wear and tear 耗损折旧免税额
@&F\ M} allowance for funeral expenses 殡殓费的免税额
(oG-h"^/ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
gwQk
M4 allowance for repairs and outgoings 修葺及支出方面的免税额
=
a54 allowance to debtor 给债务人的津贴
|EpL~G_ alteration of capital 资本更改
U8]BhJr$Q alternate trustee 候补受托人
&f"kWOe$X amalgamation 合并
R]xXG0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-udKGrT+ ambit of charges 征税范围;收费范围
VUbg{Rb) amended valuation 经修订的估值
6<`tb)_2~ American Commodities Exchange 美国商品交易所
wF.S ,| American Express Bank Limited 美国运通银行
})TXX7[h American Stock Exchange 美国证券交易所
:OC(93d)0 amortization 摊销
>=VtL4K^ amount due from banks 存放银行同业的款项
H vezi>M amount due from banks abroad 存放海外银行同业的款项
92pl#Igt amount due from holding companies 控股公司欠款
i4g99Kvl amount due from local banks 存放本港银行同业的款项
Dxx`<=&g amount due to banks 银行同业的存款
&"/IV$H amount due to banks abroad 海外银行同业的存款
5a^b{=#Y amount due to holding companies 控股公司存款
z'rB_l amount due to local banks 本港银行同业的存款
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