A:
RFZrcM A share A股;甲类股份
9+/<[w7 abatement of tax 减税;减扣免税额
5~sJ$5<, ABN AMRO Bank N.V. 荷兰银行
'UB<;6wy above-the-line expenditure 线上项目支出;经常预算支出
a@ lK+t above-the-line receipt 线上项目收入;经常预算收入
w3& F e=c ABSA Asia Limited 南非联合亚洲有限公司
c_".+Fa absolute change 绝对数值变更
$$8"i+,K absolute expenditure 实际开支
9LFg": absolute guideline figure 绝对准则数字
T&!>lqU!J absolute interest 绝对权益
GJW1|Fk absolute order of discharge 绝对破产解除令
MLR3A
s absolute profit margin 绝对利润幅度
sFGXW absolute value 实值;绝对值
0]WM:6 h absolutely vested interest 绝对既得权益
R#r?<Ofw4 absorbed cost 已吸收成本;已分摊成本
/,;9hx absorption 吸收;分摊;合并
Bf7RW[ -v absorption rate 吸收率;摊配率;分摊率
fg,~[%1 ACB Finance Limited 亚洲商业财务有限公司
-1< }_* acceptable form of reciprocity 合理的互惠条件
>2wjV"W? acceptable rate 适当利率;适当汇率
UyJ5}fBJ acceptance agreement 承兑协议
jR48.W acceptance for honour 参加承兑
_2TIan} acceptor 承兑人;接受人;受票人
ZSbD4
|_ acceptor for honour 参加承兑人
TX*P*-' accident insurance 意外保险
!WY@)qlf Accident Insurance Association of Hong Kong 香港意外保险公会
@z2RMEC~ accident insurance scheme 意外保险计划
KN%Xp/lkX accident year basis 意外年度基准
Q0r_+0[7j accommodation 通融;贷款
3wr~P accommodation bill 通融票据;空头票据
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pp8P accommodation party 汇票代发人
Ohjqdv@ account balance 帐户余额;帐户结余
Z|~<B4#c account book 帐簿
2{ptV\f]D account collected in advance 预收款项
ad"&c*m[ account current book 往来帐簿
PM_q"}- account of after-acquired property 事后取得的财产报告
ypml22)kz account of defaulter 拖欠帐目
v&?Bqj account payable 应付帐款
JL*-L*|Zcl account payee only [A/C payee only] 只可转帐;存入收款人帐户
KDY~9?}TM account receivable 应收帐款
#<?j784 account receivable report 应收帐款报表
7{b|+0W account statement 结单;帐单;会计财务报表
:Z/ig% account title 帐户名称;会计科目
pY:xxnE accountant's report 会计师报告
Kj-`ru Accountant's Report Rules 会计师报告规则
nVYh1@yLy accounting and auditing procedure 会计与审计程序;会计与核数程序
]`|bf2*eA Accounting Arrangements 《会计安排》
` "9Y.KU accounting basis 会计基础
pZWp2hj{X accounting by Official Receiver 破产管理署署长呈交的帐目
.AV--oA~ Accounting Circular 《会计通告》
Tn-H8;Hg accounting class 会计类别
XL"e<P;t accounting date 记帐日期;会计结算日期
}we"IqLb accounting for money 款项核算
!867DX3* Accounting Officer 会计主任
2x`#
f0[ accounting period 会计报告期;会计期
m=n
V$H accounting policy 会计政策;会计方针
1dKLNE accounting practice 会计惯例
ZkK +?:9 accounting principle 会计准则
Ru
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&#[ accounting record 会计记录
?n_Y_)9 accounting report 会计报告
W58\V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Xe%n.DW m Accounting Society of China 中国会计学会
@c&)K^v8 accounting statement 会计报表
$i3/||T,9 accounting system 会计制度;会计系统
htkyywv accounting transaction 会计事项;帐务交易
7u!p.kN accounting treatment 会计处理
CE?R/uNo{ accounting year 会计年度
[,fMh $t accretion 增值;添加
"PlM{ZI\ accrual 应计项目;应累算数目
Et7AAV*8g accrual basis 应计制;权责发生制
SR\#>Qwx_ accrual basis accounting 应计制会计;权责发生制会计
{^N=hI accrue 应累算;应计
GHoPv-# accrued benefit 应累算利益
air{1="<- accrued charges 应计费用
+]AE}UXZoh accrued cumulative preference share dividend 应累算的累积优先股股息
"PuP J| accrued expenses 应累算费用
tw.%'oJ7 accrued interest payable 应付利息;应计未付利息
yCQpqh accrued interest receivable 应收利息;应计未收利息
.!Z.1:YR accrued right 累算权益
=si<OB accruing profit 应累算的利润
x-q er- accumulated fiscal reserve 累积财政储备
>u6kT\|^C accumulated profit 累积利润;滚存溢利
iedoL0# accumulated reserve 累积储备
D@0eYX4s accumulation of surplus income 累积收益盈余
!Dun<\ acquired assets 既得资产
j7i[z>:Y acquisition 收购;购置;取得
n[{o~VN acquisition cost 购置成本
PAqziq. acquisition expenses 购置费用
B]kz3FF acquisition of 100% interest 收购全部股权
dz7*a{ acquisition of control 取得控制权
]5}
=r acquisition of fixed assets 购置固定资产
.kBAUkL: acquisition of shell “买壳”
8^HMK$ acquisition price 收购价
P+]39p{ act of God 天灾
{E@@14]g acting partner 执事合伙人
b@,w/Uw[* active market 买卖活跃的市场;交投畅旺的市场;旺市
id*UTY
Tg active partner 积极参与的合伙人
)+ S" ` active trading 交投活跃
^D6 JckW actual circulation 实际流通
!WrUr]0IP actual cost 实际成本
o{:D actual expenditure 实际开支;实际支出
,g/ UPK8K= actual income 实际入息;实际收入;实际收益
ku\_M actual market 现货市场
'1bdBx\<. actual price 现货价;实际价格
X3q'x}{ actual profit 实际利润
}G-qOt actual quotation 实盘;实际价位;实际报价
9}5Q5OZ actual year basis 按实际年度计算
vL-%"*>v actuals 实货
gBresHrlH actuarial investigation 精算调查
_hXadLt actuarial principle 精算原则
\24neD4cM@ actuarial report 精算师报告
*S;v406 Actuarial Society of Hong Kong 香港精算学会
:egSW2"5S actuarial valuation 精算师估值
siOeR@>X actuary 精算师
agt7b@-5= ad referendum agreement 暂定协议;有待覆核的协定
8;+t.{ ad valorem duty 从价税;按值征税
-B@jQg@
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ncu>
@K$n ad valorem fee 从价费
Y5(`/ ad valorem tariff 从价关税
\alRBH qE additional allowance 额外免税额
"IB)=Hc additional amount for unexpired risk 未过期风险的额外款额
jp2l}C additional assessable profit 补加应评税利润
6)Oe]{- additional assessment 补加评税
ZLBfQ+pM) additional commitment 额外承担
\z<'6,b additional commitment vote 额外承担拨款
.-nA#/2- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3``$yWWg additional dependent parent allowance 供养父母额外免税额
"j~=YW+l additional provision 额外拨款
^2Op?J additional stamp duty 附加印花税
)D(XDN additional tax 补加税罚款;补加税款
AEEy49e Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
e}7qZ^ adjudged bankrupt 被裁定破产
AD~\/V&+ adjudicated bankrupt 裁定破产人
Px)VDs=k adjudication fee 裁定费;评定印花税额手续费;评估契据费
$(C71M|CT adjudication of bankruptcy 裁定破产;宣告破产
:#b[gWl0Ru adjudication of insolvency 裁定无力偿还债务
}1'C!]j adjusted actual 经调整的实数;调整后的实数
a_FJN zL adjusted current assets 经调整的流动资产;调整后的流动资产
v!40>[?|p adjusted figure 经调整的数字;调整后的数额
S[* e K
Z adjusted liabilities 经调整的负债;调整后的负债
.lRO;D adjusted loss 经调整的亏损;调整后的亏损
Rqu;;VI[ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
=@B9I<GKf adjusted profit 经调整的利润;调整后的利润
()XL}~I{!A adjusted surplus 经调整的盈余额;调整后的盈余额
!+CRS9\D adjusted value 经调整的价值;调整后的价值
Qx$Yj adjustment 调整;修订;理算〔保险〕
|9}G adjustment centre 调剂中心
Z @j0J[s adjustment lag 调整过程的时间差距;调整时差
44wY5nYNt adjustment mechanism 调整机制
p`XI (NI adjustment of loss 亏损调整
eF:6k qg adjustment process 调整过程;调整程序
G4ZeO:r adjustment range 调整幅度
8`'_ckIgr administered exchange rate 受管制汇率
RYmk6w!w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
dZv-lMYBE administration expenses 行政费用
6rdm=8WFA administration fee 手续费;行政费
}LQ&AIRN administration in bankruptcy 破产管理
.rax`@\8 administration order 遗产管理令
\'j%q\Bl; administrator 管理人;遗产管理人
llQDZ}T administrator of the estate 遗产管理人
kg+"Ta[9 admission of debt 债项承认书
>m%\SuXq admission of proof 接纳债权证明
H6*F?a`)I advance 放贷款项;垫付款项;预支款项;预付款项
;J2=6np advance account 暂支帐目;预付款帐户
^'[Rb!Q8 advance compensation 预付补偿金
-`#L rO;n advance from shareholder 股东垫款
R (4 :_ xc advance pending reimbursement 预支以待日后付还
3u-j`7 advanced economy 先进经济体系
N'|zPFkg advancement 预付;预付财产
_?`3zm4 advances warrant 垫款令
(;cbgHo%} advancing 贷出
a\^DthZ!;| adverse balance 逆差
fE7[Sk adverse exchange 逆汇
GT2;o advertisement addressed to shareholders 在报章刊登的致股东通告
;V`~'357% advice for collection 托收通知书
C %y AMQ advice of drawing 提款通知书;汇票通知书
NCX!ss advice of payment 付款通知
6-<,1Q'D Advisory Committee [Securities and Futures Commission]
Gz$DsaG 谘询委员会〔证券及期货事务监察委员会〕
;nSaZ$`5 Advisory Committee on Diversification 经济多元化谘询委员会
T3!l{vG
\O affidavit 誓章;遗产申报誓章
'szkn0 affidavit of no receipt 述明无收款的誓章
Ow mI*` affiliate 联号;联营公司;附属公司
=<R77rnY& affiliated company 附属公司;联号;联营公司
V=.lpj9m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:^! wQ""
affordability 负担能力
rzY7f: ' African Development Bank [AfDB] 非洲开发银行
"X"DTP1b after-acquired property 事后取得的财产
A5B 5pJ after-hours dealing 市后交易
M9 _h0 after-tax profit 税后盈利;税后利润;税后溢利
u6cWLVt agency agreement 代理协议
Cz m`5 agency expenses 代理机构的开支
o^7}H{AE agency fee 代理费
^vJ08gu_W Agency Law 《代理法》
3v5]L3 agent 代理人;承销人
z2S53^C* agent of company 公司代理人
3fn6W)v? agent's fee 代理人费;经纪费
HrWXPac
A aggregate 总计;总数;总体数字
{v<Ig{{V aggregate amount 总款额;总额
aW$7:<A{ aggregate assets and liabilities 总体资产与负债
u!X[xe; aggregate at constant price 按固定价格计算的总体数字
GS \- aggregate demand 总需求
0t6s20*q aggregate gross position 总持仓量
GP[;+xMBh aggregate limit 总限额
Kl\A&O*{ aggregate of salaries tax 合计薪俸税
l% K9Ke aggregate performance 总体表现;总体业绩
i#&]{]}Qv aggregate supply 总体供应
vQYd!DSh aggregate surplus 总盈余
Xy=|qu aggregate total 整体总额
rsy'ZVLUj aggregate value 总值;合计价值
n"d~UV^Uw aggregated basis 合计基准
>"N \ZC^ aggregated net chargeable income 合计应课税入息实额
4|7L26,]5 aggregation 合并计算;合计;总和
N{
;{<C9Z aggregation of incomes of husband and wife 夫妇入息合并计算
Y |n_Ro^~ aggregation of property 财产的总和
1,9RfY V agio 差价;贴水
Y Q3%vH5#y 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》
s
XRiUDP` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C`7HC2Is 《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》
6HFA2~A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XOVZ'V 《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》
J(g!>Sp!p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
axonqSf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}a|SgI agreement for a settlement 授产协议
$l-j(=Md agreement for assignment 转让协议
Oa
CkU agreement for sale 售卖协议;买卖协议
J1yy6Wq3[ agreement for sale and purchase 买卖协议
PBR+NHrZ agreement for the payment of interest 支付利息协议
.V
9E@_( agreement for the repayment of money 还款协议
(a@cK, agreement of reinsurance 再保险协议
U7bG(?k) Agricultural Bank of China 中国农业银行
el5F>) air passenger departure tax 飞机乘客离境税
E}.cz\!. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;m@>v?zE airport tax 机场税
c{s<W}3Ds alcohol duty 酒精税
`p*7MZ9- alienation 让与;让渡;转让
mWta B>f alimony 生活费;赡养费
hFs0qPVY All Ordinaries Index [AOI] 所有普通股指数
DV]Kd
7 all risks 全险;综合险
,TeDJ\k All Sales Record for Stock Market 《股票市场成交报告》
_nOio ? Allied Capital Resources Limited 新联财务有限公司
!fyE
Hk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~)Ny8Dh allocation letter 拨款信件
OCY7Bls4 allocation of fund 分配款项;预留款项
XZJ }nXy allocation of profit 利润分配;溢利分配
/$]dVvhX% allocation warrant 拨款令
pcoJ\&&W allotment 分配;配股
C7eaioW$ allotment notice 股份配售通知;配股通知
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G\QT allotment of shares 股份分配
^kt#[N allowable 可获宽免;免税的
6@; w%Ea allowable business loss 可扣除的营业亏损
73 Tg{~ allowable expenses 可扣税的支出
O/iew3YF allowance 免税额;津贴;备抵;准备金
Xj?j1R>GB allowance for debts 债项的免税额
DM~Q+C=Yr allowance for depreciation by wear and tear 耗损折旧免税额
nNq| v=L allowance for funeral expenses 殡殓费的免税额
?)5}v4b allowance for inflation 为通货膨胀而预留的款项;通胀准备金
6(<AuhFu allowance for repairs and outgoings 修葺及支出方面的免税额
C
`k^So) allowance to debtor 给债务人的津贴
=+A8s$Pb alteration of capital 资本更改
I^0bEwqZ~ alternate trustee 候补受托人
u.1u/o1" amalgamation 合并
5-5qm[.; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f+-w~cN ambit of charges 征税范围;收费范围
YdhrFw0`~r amended valuation 经修订的估值
/M\S^!g@ American Commodities Exchange 美国商品交易所
{(7C=)8): American Express Bank Limited 美国运通银行
wa@X^]D8 American Stock Exchange 美国证券交易所
8!S="_ amortization 摊销
n[AJ'A{ amount due from banks 存放银行同业的款项
ZsNUT4 amount due from banks abroad 存放海外银行同业的款项
Kc}FMu amount due from holding companies 控股公司欠款
;'p X1T amount due from local banks 存放本港银行同业的款项
>c;qIP)Z amount due to banks 银行同业的存款
^L*:0P~ amount due to banks abroad 海外银行同业的存款
kG@1jMPtQ amount due to holding companies 控股公司存款
!@%m3)T8 amount due to local banks 本港银行同业的存款
e
J2wK3R amount due to outport banks 外埠银行同业的存款
)TVyRY Z1 amount for note issue 发行纸币的款额
{6a";Xj\e amount of bond 担保契据的款额
\/S?.P#L~ amount of consideration 代价款额
}7wQFKME amount of contribution 供款数额
c3g\*)Jz"F amount of indebtedness 负债款额
X;6&:%ZL@^ amount of principal of the loan 贷款本金额
4$1sBY/ amount of rates chargeable 应征差饷数额
p+#uPY1# amount of share capital 股本额
~?+Jt3?, amount of sums assured 承保款额
"((6)U# amount of variation 变动幅度
htkn#s~= amount of vote 拨款数额
Jg/WE1p> amount payable 应付款额
(B7M*e amount receivable 应收款额
/J wQ5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
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FhN(L[=j analysis 分析
gV$Lfkz ancillary risk 附属风险
w3fi2B&q annual account 周年帐目;周年帐目报表;年度决算;年结
)xT_RBR annual accounting date 年结日期
gMFTZQsP annual allowance 每年免税额;年积金;年度津贴;年津
mVP@c&1w? annual balance 年度余额
\
Lrg: annual disposable income 每年可动用收入
0Eo*C9FP~ annual estimates 周年预算
57%:0loW annual fee 年费
wvBJ?t, annual general meeting 周年大会
7f~.Qus annual growth rate 年增率;每年增长率
QU8?/ annual long-term supplement 长期个案每年补助金
h9 [ov) annual pensionable emolument 可供计算退休金的年薪
ZYc)_Og annual report 年报
lHT? Annual Report on the Consumer Price Index 《消费物价指数年报》
li$(oA2 annual return 周年报表;周年申报表;每年报税表格
G'#a&6 Annual Return Rules 《周年报表规则》
CQ"5bnR annual review of consumer prices 每年消费物价回顾
drNfFx2 annual roll-forward basis 逐年延展方式
[gqV}Y"Md annual salary 年薪
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