A:
E7.2T^o;M A share A股;甲类股份
_CmOd-y abatement of tax 减税;减扣免税额
x[$z({Yf ABN AMRO Bank N.V. 荷兰银行
fQi4\m above-the-line expenditure 线上项目支出;经常预算支出
S 5/R_5 above-the-line receipt 线上项目收入;经常预算收入
D)j(,vt ABSA Asia Limited 南非联合亚洲有限公司
J T-J#Ag absolute change 绝对数值变更
}|g\ 8jq absolute expenditure 实际开支
{@+Ty]e absolute guideline figure 绝对准则数字
Yzh"1|O absolute interest 绝对权益
0\[Chja absolute order of discharge 绝对破产解除令
2 lj'"nm absolute profit margin 绝对利润幅度
MRb-H1+Xf absolute value 实值;绝对值
+z9Q-d%O absolutely vested interest 绝对既得权益
Q4+gAS9 absorbed cost 已吸收成本;已分摊成本
Y~L2 absorption 吸收;分摊;合并
LcUh;=r}& absorption rate 吸收率;摊配率;分摊率
r [4tPk ACB Finance Limited 亚洲商业财务有限公司
swM*k;$q{ acceptable form of reciprocity 合理的互惠条件
q(`/Vo4g( acceptable rate 适当利率;适当汇率
rEB@$C^ acceptance agreement 承兑协议
P(+&OoY2 acceptance for honour 参加承兑
RloK,bg acceptor 承兑人;接受人;受票人
n?- }) acceptor for honour 参加承兑人
{so`/EWa accident insurance 意外保险
&Xf^Iu Accident Insurance Association of Hong Kong 香港意外保险公会
3BtaH#ZY accident insurance scheme 意外保险计划
/H8g( accident year basis 意外年度基准
H."EUcE{ accommodation 通融;贷款
~:Ll&29i accommodation bill 通融票据;空头票据
SKkUU^\#R` accommodation party 汇票代发人
nEJY5Bz$ account balance 帐户余额;帐户结余
kQEy#JQmB account book 帐簿
tasUZ#\6 account collected in advance 预收款项
BW 4%l account current book 往来帐簿
a-=8xs' account of after-acquired property 事后取得的财产报告
^pQCNKLBY account of defaulter 拖欠帐目
y#U+c*LB account payable 应付帐款
S/9DtXQ account payee only [A/C payee only] 只可转帐;存入收款人帐户
,n3a
gkPO> account receivable 应收帐款
\l9qt5rS account receivable report 应收帐款报表
Dey<OE& account statement 结单;帐单;会计财务报表
G+X
Sfr account title 帐户名称;会计科目
xlA$:M& accountant's report 会计师报告
uTKD 4yig Accountant's Report Rules 会计师报告规则
2QJ{a46} accounting and auditing procedure 会计与审计程序;会计与核数程序
,N!o Accounting Arrangements 《会计安排》
2E}*v5b, accounting basis 会计基础
P_*" dza accounting by Official Receiver 破产管理署署长呈交的帐目
<Bw^!.jAF Accounting Circular 《会计通告》
X!9 B2w accounting class 会计类别
#,":vr accounting date 记帐日期;会计结算日期
*7ZN]/VRT accounting for money 款项核算
a1_GIM0 Accounting Officer 会计主任
Jl#%uU/sx accounting period 会计报告期;会计期
vb<oi&X accounting policy 会计政策;会计方针
e[&L9U6GW- accounting practice 会计惯例
KG|n accounting principle 会计准则
LR".pH13 accounting record 会计记录
}a/x._[s accounting report 会计报告
J&.{7YF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L.S;J[a; Accounting Society of China 中国会计学会
" @v <Bk accounting statement 会计报表
p<,*3huj accounting system 会计制度;会计系统
M$/|)U'W accounting transaction 会计事项;帐务交易
1*9U1\z accounting treatment 会计处理
}]lr>"~y} accounting year 会计年度
d$ x"/A]< accretion 增值;添加
gm igsXQ accrual 应计项目;应累算数目
ZWc]$H? accrual basis 应计制;权责发生制
)qo {c1X accrual basis accounting 应计制会计;权责发生制会计
<vONmE a accrue 应累算;应计
__|+w<] accrued benefit 应累算利益
.QZaGw=,z accrued charges 应计费用
+
HK8jCa accrued cumulative preference share dividend 应累算的累积优先股股息
i36eBjT accrued expenses 应累算费用
SL#0kc0x accrued interest payable 应付利息;应计未付利息
_"bHe/'CI accrued interest receivable 应收利息;应计未收利息
&jslyQ# accrued right 累算权益
pe] A5\4c accruing profit 应累算的利润
60J;sGW accumulated fiscal reserve 累积财政储备
G9xmmc accumulated profit 累积利润;滚存溢利
OY;*zk accumulated reserve 累积储备
AiEd!u. accumulation of surplus income 累积收益盈余
~Y|*`C_) acquired assets 既得资产
@mw5~ + acquisition 收购;购置;取得
DU5c=rxW acquisition cost 购置成本
[AYOYENp- acquisition expenses 购置费用
`*_mP<Ag acquisition of 100% interest 收购全部股权
[lWQ'DZ acquisition of control 取得控制权
lDYyqG4 acquisition of fixed assets 购置固定资产
VF?<{F acquisition of shell “买壳”
Y
}$/e acquisition price 收购价
ow_W%I=6 act of God 天灾
=&ks)MH- acting partner 执事合伙人
;<Ar=? active market 买卖活跃的市场;交投畅旺的市场;旺市
9x>d[-#y:J active partner 积极参与的合伙人
{`LU+ active trading 交投活跃
Sjvdirr actual circulation 实际流通
`$,GzS ( actual cost 实际成本
y9q8i(E0 actual expenditure 实际开支;实际支出
LBM ^9W actual income 实际入息;实际收入;实际收益
`6lr4Kk @R actual market 现货市场
D~hg$XzK actual price 现货价;实际价格
(tIo:j actual profit 实际利润
gy#/D& N[ actual quotation 实盘;实际价位;实际报价
3RYpJAH actual year basis 按实际年度计算
u%}nw :> actuals 实货
p"n$!ilbm actuarial investigation 精算调查
fGUE<l actuarial principle 精算原则
>O*IQ[r- actuarial report 精算师报告
Cs9.&Y Actuarial Society of Hong Kong 香港精算学会
8u6:=fxb actuarial valuation 精算师估值
jcuB actuary 精算师
^l9N48]|? ad referendum agreement 暂定协议;有待覆核的协定
D8Ykg >B;& ad valorem duty 从价税;按值征税
Nl^;A><u ad valorem duty system 从价税制
$ M`hh{ - ad valorem fee 从价费
_jLL_GD ad valorem tariff 从价关税
o]yl;I additional allowance 额外免税额
QZ6D7tUc8 additional amount for unexpired risk 未过期风险的额外款额
pR(jglm7- additional assessable profit 补加应评税利润
_FH`pv additional assessment 补加评税
B8f8w)m additional commitment 额外承担
xF;kTBRi additional commitment vote 额外承担拨款
_P0T)-X\( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"e.jZcN* additional dependent parent allowance 供养父母额外免税额
B*
?]H*K additional provision 额外拨款
DJ'zz&K additional stamp duty 附加印花税
AK'[c+2[ additional tax 补加税罚款;补加税款
Fq|Ni$ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
z\K"Rg~J adjudged bankrupt 被裁定破产
41`n1:-] adjudicated bankrupt 裁定破产人
R=gb' adjudication fee 裁定费;评定印花税额手续费;评估契据费
LAB=Vp1y3[ adjudication of bankruptcy 裁定破产;宣告破产
,?>s>bHV adjudication of insolvency 裁定无力偿还债务
X:HacYqtC adjusted actual 经调整的实数;调整后的实数
>/l? g5{ adjusted current assets 经调整的流动资产;调整后的流动资产
i,>khc adjusted figure 经调整的数字;调整后的数额
K#6P}tf adjusted liabilities 经调整的负债;调整后的负债
&J[:awQX adjusted loss 经调整的亏损;调整后的亏损
63\/ *
NNB 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
%zG;Q@ adjusted profit 经调整的利润;调整后的利润
w65K[l;2 adjusted surplus 经调整的盈余额;调整后的盈余额
K2TcOFQ adjusted value 经调整的价值;调整后的价值
J] {QB^? adjustment 调整;修订;理算〔保险〕
]^h]t~ adjustment centre 调剂中心
Uwf+ adjustment lag 调整过程的时间差距;调整时差
yv t. adjustment mechanism 调整机制
L
6c 40 adjustment of loss 亏损调整
>V-A;S: adjustment process 调整过程;调整程序
O_`VV* adjustment range 调整幅度
}Yb[ administered exchange rate 受管制汇率
^E;kgED5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pMw*9sX administration expenses 行政费用
IwQ"eUnK administration fee 手续费;行政费
4!Fo$9 administration in bankruptcy 破产管理
NjVYLn<.r administration order 遗产管理令
'@o;-'b administrator 管理人;遗产管理人
]<ldWL administrator of the estate 遗产管理人
}AB,8n` admission of debt 债项承认书
~IYUuWF( admission of proof 接纳债权证明
- Ajo9H advance 放贷款项;垫付款项;预支款项;预付款项
zQcL|(N advance account 暂支帐目;预付款帐户
r)y=lAyF> advance compensation 预付补偿金
bo2H]PL* advance from shareholder 股东垫款
J\+0[~~ advance pending reimbursement 预支以待日后付还
B^4&-z2| advanced economy 先进经济体系
[w0QZyUn advancement 预付;预付财产
|XQIfW]A advances warrant 垫款令
'GNK "XA^ advancing 贷出
Bmr>n6| adverse balance 逆差
uGwm
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.B7,j%1r advertisement addressed to shareholders 在报章刊登的致股东通告
\H1(PA advice for collection 托收通知书
u_@f$ advice of drawing 提款通知书;汇票通知书
o}
J&E{Tk advice of payment 付款通知
s^Y"' ` + Advisory Committee [Securities and Futures Commission]
]D?"aX'q> 谘询委员会〔证券及期货事务监察委员会〕
")SFi^] Advisory Committee on Diversification 经济多元化谘询委员会
)#?"Gjf~ affidavit 誓章;遗产申报誓章
|n2qVR, affidavit of no receipt 述明无收款的誓章
PQy4{0 _ affiliate 联号;联营公司;附属公司
-.1y(k^4E affiliated company 附属公司;联号;联营公司
T-.% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Bal$+S affordability 负担能力
GzhYY"iif# African Development Bank [AfDB] 非洲开发银行
kjIAep0rT after-acquired property 事后取得的财产
^yW L,$ after-hours dealing 市后交易
6</xL9#/ after-tax profit 税后盈利;税后利润;税后溢利
zBCtd1Xrni agency agreement 代理协议
nr95YSH agency expenses 代理机构的开支
zNs55e.rx agency fee 代理费
aRj9E} Agency Law 《代理法》
3k\#CiB{ agent 代理人;承销人
caIL&G, agent of company 公司代理人
d(\%Os agent's fee 代理人费;经纪费
Zq^At+8+ aggregate 总计;总数;总体数字
APvDP? aggregate amount 总款额;总额
nL5cK: aggregate assets and liabilities 总体资产与负债
Z?6%;n^ 54 aggregate at constant price 按固定价格计算的总体数字
Lb!Fcf|h aggregate demand 总需求
B-xGX$<z aggregate gross position 总持仓量
Yrb{ByO& aggregate limit 总限额
DGRXd# aggregate of salaries tax 合计薪俸税
*{YlN}vA aggregate performance 总体表现;总体业绩
T/b6f;t-s aggregate supply 总体供应
6"wlg!k8 aggregate surplus 总盈余
y`VyQWW aggregate total 整体总额
IoxgjUa aggregate value 总值;合计价值
I5`4Al aggregated basis 合计基准
gR&Q3jlIV aggregated net chargeable income 合计应课税入息实额
SzAJ2:qhl aggregation 合并计算;合计;总和
B~6&{7xc% aggregation of incomes of husband and wife 夫妇入息合并计算
PY_u/<u aggregation of property 财产的总和
34`'M+3 agio 差价;贴水
8*W#DH! Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
.I7pA5V{# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*T-<|zQ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
{o)L c6T8s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@'w"R/,n-@ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:G [|CPm- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c?tBi9'Y] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q_Q/3rh agreement for a settlement 授产协议
y0Fb_"} agreement for assignment 转让协议
69PE9zz agreement for sale 售卖协议;买卖协议
|N4.u
_hM agreement for sale and purchase 买卖协议
sGi"rg# agreement for the payment of interest 支付利息协议
S
^"y4-2 agreement for the repayment of money 还款协议
\RNNg agreement of reinsurance 再保险协议
YpWPz %`: Agricultural Bank of China 中国农业银行
{ME2ImD air passenger departure tax 飞机乘客离境税
jfP*"uUK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rxe>}ZO airport tax 机场税
,-$LmECg alcohol duty 酒精税
9eGyyZg alienation 让与;让渡;转让
4qO+_!x{) alimony 生活费;赡养费
GOj-)i/_ All Ordinaries Index [AOI] 所有普通股指数
ot,jp|N>f~ all risks 全险;综合险
QCD.YFM All Sales Record for Stock Market 《股票市场成交报告》
:nh_k4S@v Allied Capital Resources Limited 新联财务有限公司
?}Z1bH all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?5+.`L9H allocation letter 拨款信件
K`yRr`pW allocation of fund 分配款项;预留款项
1Lc#m`Jln allocation of profit 利润分配;溢利分配
6o!!=}'E[ allocation warrant 拨款令
xmNB29# allotment 分配;配股
-Y1e8H =' allotment notice 股份配售通知;配股通知
Z)e/!~""] allotment of shares 股份分配
c>,'Y)8 allowable 可获宽免;免税的
@GPCwE1 allowable business loss 可扣除的营业亏损
o@r7
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allowable expenses 可扣税的支出
"LHcB]^< allowance 免税额;津贴;备抵;准备金
s28`OKC} allowance for debts 债项的免税额
!Xh=k36 allowance for depreciation by wear and tear 耗损折旧免税额
g$":D allowance for funeral expenses 殡殓费的免税额
#9B)Xx!g allowance for inflation 为通货膨胀而预留的款项;通胀准备金
&Q%zl9g(g allowance for repairs and outgoings 修葺及支出方面的免税额
qt"G[9; allowance to debtor 给债务人的津贴
+@A alteration of capital 资本更改
Rvkedb alternate trustee 候补受托人
c%^7!FSg amalgamation 合并
7G:s2432 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AhCW'. ambit of charges 征税范围;收费范围
)s)I2Z+ amended valuation 经修订的估值
4qphA9i1 American Commodities Exchange 美国商品交易所
h(<,fg1 American Express Bank Limited 美国运通银行
/vY(o1o
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P!$Zx)T amortization 摊销
H_B4 amount due from banks 存放银行同业的款项
!lREaSM amount due from banks abroad 存放海外银行同业的款项
gcii9vz
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[8.c8-lZ^ amount due from local banks 存放本港银行同业的款项
~t@cO.c amount due to banks 银行同业的存款
wc0jhHZO
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mH54ja2 amount due to holding companies 控股公司存款
5 z~1Dw amount due to local banks 本港银行同业的存款
s6ZuM/Q amount due to outport banks 外埠银行同业的存款
jG6]A"pr amount for note issue 发行纸币的款额
H ;7(}:. amount of bond 担保契据的款额
j>*S5y.{ amount of consideration 代价款额
=4vy@7/ amount of contribution 供款数额
8&;UO{ amount of indebtedness 负债款额
pe0F0Ruy amount of principal of the loan 贷款本金额
@:;)~V amount of rates chargeable 应征差饷数额
f&