A:
%0u7pk A share A股;甲类股份
|}mBW@ah abatement of tax 减税;减扣免税额
A>k+4|f ABN AMRO Bank N.V. 荷兰银行
g|r above-the-line expenditure 线上项目支出;经常预算支出
0q`'65 lx above-the-line receipt 线上项目收入;经常预算收入
R2~Rqlti ABSA Asia Limited 南非联合亚洲有限公司
BAKfs/N absolute change 绝对数值变更
M6X f}> absolute expenditure 实际开支
WHpbQQX absolute guideline figure 绝对准则数字
<#R7sco' absolute interest 绝对权益
y|lP.N/ absolute order of discharge 绝对破产解除令
UoKBcarm absolute profit margin 绝对利润幅度
vNtbb]')m absolute value 实值;绝对值
,bH absolutely vested interest 绝对既得权益
|
c8u absorbed cost 已吸收成本;已分摊成本
*i$+i absorption 吸收;分摊;合并
Wq>j;\3b3 absorption rate 吸收率;摊配率;分摊率
nK96A.B%p ACB Finance Limited 亚洲商业财务有限公司
T Z>z5YTv acceptable form of reciprocity 合理的互惠条件
ZjI^0D8 acceptable rate 适当利率;适当汇率
<XLATS8Y acceptance agreement 承兑协议
S3oU7*OZ acceptance for honour 参加承兑
dG)A-qbV acceptor 承兑人;接受人;受票人
_`D_0v(X acceptor for honour 参加承兑人
#o^E1cI accident insurance 意外保险
;hZ(20 Accident Insurance Association of Hong Kong 香港意外保险公会
#Ta@A~.L accident insurance scheme 意外保险计划
d+^4;Hv4 accident year basis 意外年度基准
_D+7w'8h accommodation 通融;贷款
[R Ch7FE23 accommodation bill 通融票据;空头票据
c2F`S1Nu< accommodation party 汇票代发人
P)}:lTe
account balance 帐户余额;帐户结余
mGY74>/ account book 帐簿
^~Ar account collected in advance 预收款项
!*\^-uvaK account current book 往来帐簿
z1Ju;k(8 account of after-acquired property 事后取得的财产报告
"thu@~aC account of defaulter 拖欠帐目
/aPq9B@ account payable 应付帐款
OVivJx account payee only [A/C payee only] 只可转帐;存入收款人帐户
<$=8'$T81 account receivable 应收帐款
9g*~X;`2 account receivable report 应收帐款报表
{9=U6m^R2 account statement 结单;帐单;会计财务报表
"3>#[o account title 帐户名称;会计科目
hB^"GYZ accountant's report 会计师报告
f'.yM* Accountant's Report Rules 会计师报告规则
-pjL7/ gx accounting and auditing procedure 会计与审计程序;会计与核数程序
b<7.^ Accounting Arrangements 《会计安排》
.[_&>@bmrP accounting basis 会计基础
5GRN1Aov< accounting by Official Receiver 破产管理署署长呈交的帐目
nC*/?y*9 Accounting Circular 《会计通告》
uV\=EDno accounting class 会计类别
O'mX7rY<<( accounting date 记帐日期;会计结算日期
lq9c2xK accounting for money 款项核算
(>Yii_Cd Accounting Officer 会计主任
'%~zu]f' accounting period 会计报告期;会计期
2KzKNe( accounting policy 会计政策;会计方针
1R:h$*-z accounting practice 会计惯例
+22[ h@ accounting principle 会计准则
nrxN_0 R% accounting record 会计记录
CRx:3u!: accounting report 会计报告
>H%8~ Oek Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#".{i+3E Accounting Society of China 中国会计学会
aY?}4Bx accounting statement 会计报表
P$oa6`%l accounting system 会计制度;会计系统
oC?b]tzj accounting transaction 会计事项;帐务交易
#?,cYh+ accounting treatment 会计处理
']rh0? accounting year 会计年度
RoiMvrJQP accretion 增值;添加
=kCpCpET accrual 应计项目;应累算数目
9\n}!{@i accrual basis 应计制;权责发生制
x
Dr^&rC accrual basis accounting 应计制会计;权责发生制会计
EgO4:8$h accrue 应累算;应计
o^NQ]BdH8
accrued benefit 应累算利益
rms&U)? accrued charges 应计费用
jjbw.n+1 accrued cumulative preference share dividend 应累算的累积优先股股息
Xgl>kJy<# accrued expenses 应累算费用
i4-L!<bJ accrued interest payable 应付利息;应计未付利息
{:dE_tqo accrued interest receivable 应收利息;应计未收利息
p75w^ accrued right 累算权益
cK?t]%S accruing profit 应累算的利润
Q{a!D0;4v accumulated fiscal reserve 累积财政储备
3 (<!pA accumulated profit 累积利润;滚存溢利
8q0 .yhb accumulated reserve 累积储备
k+i=0P0mf accumulation of surplus income 累积收益盈余
-`gC?yff: acquired assets 既得资产
LnL<WI*Pq acquisition 收购;购置;取得
fU8;CZnx acquisition cost 购置成本
m|y]j4 acquisition expenses 购置费用
9o18VJR acquisition of 100% interest 收购全部股权
lg=[cC2 acquisition of control 取得控制权
vSyN_ AB?$ acquisition of fixed assets 购置固定资产
+Rvj]vd}& acquisition of shell “买壳”
XNl!(2x'pb acquisition price 收购价
OkQSqL act of God 天灾
Rza\n8 acting partner 执事合伙人
VT9$&\)>O active market 买卖活跃的市场;交投畅旺的市场;旺市
ULJI`I|m active partner 积极参与的合伙人
xpnnWHdaq active trading 交投活跃
EHb:(|UA%8 actual circulation 实际流通
PNG'"7O actual cost 实际成本
8[Qw8z5- actual expenditure 实际开支;实际支出
+Q '|-># actual income 实际入息;实际收入;实际收益
L%<1C\k actual market 现货市场
%DN&K actual price 现货价;实际价格
zz9.OnZ~ actual profit 实际利润
?|L)!LYx actual quotation 实盘;实际价位;实际报价
.xD-eWw3R actual year basis 按实际年度计算
;F:(5GBi actuals 实货
Twk zX| actuarial investigation 精算调查
5_O.p3$tV actuarial principle 精算原则
~9n@MPS^! actuarial report 精算师报告
GphG/C ( Actuarial Society of Hong Kong 香港精算学会
b
9?w
_ actuarial valuation 精算师估值
4VooU [Ka( actuary 精算师
qzLRA.#f^ ad referendum agreement 暂定协议;有待覆核的协定
X}Csl~W8in ad valorem duty 从价税;按值征税
(0][hdI~B ad valorem duty system 从价税制
r9%W?fEBp ad valorem fee 从价费
_Nj;Ni2rD ad valorem tariff 从价关税
"K@os< additional allowance 额外免税额
v
;9s additional amount for unexpired risk 未过期风险的额外款额
W,<Vr2J[ additional assessable profit 补加应评税利润
m&x0,8 additional assessment 补加评税
QO
k%Q$^G additional commitment 额外承担
B;@yOm= additional commitment vote 额外承担拨款
RDZq(rKc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FxUH?%w additional dependent parent allowance 供养父母额外免税额
SAoqq additional provision 额外拨款
^\CQWgY( additional stamp duty 附加印花税
n-\B z. additional tax 补加税罚款;补加税款
|fA[s7) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
MHbRG_zW adjudged bankrupt 被裁定破产
x}roPhZ adjudicated bankrupt 裁定破产人
E*ic9Za8`h adjudication fee 裁定费;评定印花税额手续费;评估契据费
9-@w(kMu adjudication of bankruptcy 裁定破产;宣告破产
x?%vqg^r adjudication of insolvency 裁定无力偿还债务
tsk}]@W adjusted actual 经调整的实数;调整后的实数
QL)UPf>Kp adjusted current assets 经调整的流动资产;调整后的流动资产
'5Y8 rv< adjusted figure 经调整的数字;调整后的数额
-py.YZ adjusted liabilities 经调整的负债;调整后的负债
f;b(W adjusted loss 经调整的亏损;调整后的亏损
toCN{[ 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
G ;z2}Ei adjusted profit 经调整的利润;调整后的利润
z(m*]kpL" adjusted surplus 经调整的盈余额;调整后的盈余额
1{~9:U Q adjusted value 经调整的价值;调整后的价值
o+nU { adjustment 调整;修订;理算〔保险〕
s9Xeh" adjustment centre 调剂中心
&3JbAJ|;X adjustment lag 调整过程的时间差距;调整时差
A6sBObw; adjustment mechanism 调整机制
tSm|U<
adjustment of loss 亏损调整
?;*mSQA`J adjustment process 调整过程;调整程序
p$ko=fo-*_ adjustment range 调整幅度
S:5Nh^K administered exchange rate 受管制汇率
$+mmqc8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~E!"YkIr administration expenses 行政费用
-ZuzJAA administration fee 手续费;行政费
eL(T administration in bankruptcy 破产管理
X23TS` administration order 遗产管理令
hcBfau; r administrator 管理人;遗产管理人
0VbZBLe administrator of the estate 遗产管理人
qvt~wJf< admission of debt 债项承认书
&
=frt3 admission of proof 接纳债权证明
}ri"u;.R advance 放贷款项;垫付款项;预支款项;预付款项
\Lc
pl-;? advance account 暂支帐目;预付款帐户
7Ua
Ll
advance compensation 预付补偿金
'UB<;6wy advance from shareholder 股东垫款
eg}|%GG advance pending reimbursement 预支以待日后付还
2`lit@u&u advanced economy 先进经济体系
T.{I~_ advancement 预付;预付财产
]y(#]Tw\ advances warrant 垫款令
"16==tLFE advancing 贷出
"NJ!A adverse balance 逆差
Yd,*LYd2EL adverse exchange 逆汇
u'N'<(\k advertisement addressed to shareholders 在报章刊登的致股东通告
9 ROKueP advice for collection 托收通知书
~MXPiZG? advice of drawing 提款通知书;汇票通知书
,mRN;|N advice of payment 付款通知
qH-dT,`"{ Advisory Committee [Securities and Futures Commission]
;hg]5r_ 谘询委员会〔证券及期货事务监察委员会〕
bT>^%
H3 Advisory Committee on Diversification 经济多元化谘询委员会
CSD8?k]2 affidavit 誓章;遗产申报誓章
C[pAa 8 affidavit of no receipt 述明无收款的誓章
}&!rIU affiliate 联号;联营公司;附属公司
-_2=NA?t affiliated company 附属公司;联号;联营公司
RuHJk\T+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a-Y K* affordability 负担能力
dJ|]W|q< African Development Bank [AfDB] 非洲开发银行
PGybX:L after-acquired property 事后取得的财产
YsTfv1~z# after-hours dealing 市后交易
Vb1@JC9b after-tax profit 税后盈利;税后利润;税后溢利
X&McNO6" agency agreement 代理协议
jeJGxfi i agency expenses 代理机构的开支
O<+C$J| agency fee 代理费
c XY!b=9 Agency Law 《代理法》
hsl Js^ agent 代理人;承销人
W9u( agent of company 公司代理人
#ucOjdquq agent's fee 代理人费;经纪费
SKYS6b aggregate 总计;总数;总体数字
doe[f_\ aggregate amount 总款额;总额
bg$e80 aggregate assets and liabilities 总体资产与负债
^&,{ aggregate at constant price 按固定价格计算的总体数字
8RocObY_W aggregate demand 总需求
!|`YNsR aggregate gross position 总持仓量
=GLsoc-b aggregate limit 总限额
`yVJ `}hm aggregate of salaries tax 合计薪俸税
*|4~
0w aggregate performance 总体表现;总体业绩
K_My4>~Il aggregate supply 总体供应
+)V6"XY-( aggregate surplus 总盈余
3w0m:~KS6V aggregate total 整体总额
}XAoMp aggregate value 总值;合计价值
^ i\zMMR aggregated basis 合计基准
FUHjY aggregated net chargeable income 合计应课税入息实额
5[ @4($q8 aggregation 合并计算;合计;总和
yP"_j&ef7 aggregation of incomes of husband and wife 夫妇入息合并计算
hZ%Ie%~n aggregation of property 财产的总和
;/YSQt)rc> agio 差价;贴水
Cd(Ov5% 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》
Ya>cGaLq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2 1;n0E 《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》
$D45X< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
; id 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
a
@TAUJ, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&QE* V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`HHbQXB agreement for a settlement 授产协议
fygy#&}~ agreement for assignment 转让协议
- BocWq\ agreement for sale 售卖协议;买卖协议
0">#h agreement for sale and purchase 买卖协议
TM"i9a? ; agreement for the payment of interest 支付利息协议
iPs()IN.O agreement for the repayment of money 还款协议
jOe %_R agreement of reinsurance 再保险协议
d$>1 2>> Agricultural Bank of China 中国农业银行
L=VuEF air passenger departure tax 飞机乘客离境税
D9Q%*DLd$_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1W-!f% airport tax 机场税
y[}BFUy alcohol duty 酒精税
QALMF rWH alienation 让与;让渡;转让
lk+)-J-lj' alimony 生活费;赡养费
AU
>d1S. All Ordinaries Index [AOI] 所有普通股指数
9aXm} all risks 全险;综合险
, X|oCD All Sales Record for Stock Market 《股票市场成交报告》
b^%4_[uRu Allied Capital Resources Limited 新联财务有限公司
EGV@L# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ebQYk$@ allocation letter 拨款信件
"3!4 hiU9 allocation of fund 分配款项;预留款项
m6JIq}CMb allocation of profit 利润分配;溢利分配
z? cRsqf allocation warrant 拨款令
A]>0lB allotment 分配;配股
@ VJr0 allotment notice 股份配售通知;配股通知
0tl allotment of shares 股份分配
lQ)8zI allowable 可获宽免;免税的
#$#{QEh0} allowable business loss 可扣除的营业亏损
mDo]5 i< allowable expenses 可扣税的支出
?B[Z9Ef"8l allowance 免税额;津贴;备抵;准备金
/ P{f#rV5 allowance for debts 债项的免税额
/.}&yRR allowance for depreciation by wear and tear 耗损折旧免税额
5#iv[c allowance for funeral expenses 殡殓费的免税额
MEo+S allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Ib!`ChZ allowance for repairs and outgoings 修葺及支出方面的免税额
} #$Y^ +UN allowance to debtor 给债务人的津贴
(D))?jnC alteration of capital 资本更改
AJq'~fC;I alternate trustee 候补受托人
:yO)g]KF amalgamation 合并
Q PGssQR6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HeR-;L ambit of charges 征税范围;收费范围
J4x1qY)Y&v amended valuation 经修订的估值
56L>tP American Commodities Exchange 美国商品交易所
! 5[?n3 American Express Bank Limited 美国运通银行
E|Z Y2&J`4 American Stock Exchange 美国证券交易所
eyy&JjVs amortization 摊销
gBrIqM i5 amount due from banks 存放银行同业的款项
vL-%"*>v amount due from banks abroad 存放海外银行同业的款项
lKe aI amount due from holding companies 控股公司欠款
o6svSS amount due from local banks 存放本港银行同业的款项
U-|gtND amount due to banks 银行同业的存款
<}B]f1zX amount due to banks abroad 海外银行同业的存款
<]"aP1+C amount due to holding companies 控股公司存款
`33+OW amount due to local banks 本港银行同业的存款
,Kdvt@vle amount due to outport banks 外埠银行同业的存款
R`/nsou amount for note issue 发行纸币的款额
3"q%-M|+Q amount of bond 担保契据的款额
R{4O*i8# amount of consideration 代价款额
cT." amount of contribution 供款数额
U^Hymgb% amount of indebtedness 负债款额
d<#Xqc amount of principal of the loan 贷款本金额
VP|9Cm=Fg amount of rates chargeable 应征差饷数额
kigc+R amount of share capital 股本额
U4Qc$&j> amount of sums assured 承保款额
iT
IW;Cv amount of variation 变动幅度
V_0e/7}Ya amount of vote 拨款数额
EV]exYWB amount payable 应付款额
O@Xl_QNxc! amount receivable 应收款额
+-xA/nU.c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_Z2VS"yH analysis 分析
$yOfqr ancillary risk 附属风险
CM7j^t annual account 周年帐目;周年帐目报表;年度决算;年结
`Ol*"F.+I annual accounting date 年结日期
IDcu#Nz` annual allowance 每年免税额;年积金;年度津贴;年津
(swP#t5S annual balance 年度余额
0*h\/!e annual disposable income 每年可动用收入
_:=w6jCk annual estimates 周年预算
E7y<iaA{~ annual fee 年费
[NJ! annual general meeting 周年大会
+dR$;!WB3 annual growth rate 年增率;每年增长率
/k7`TUK annual long-term supplement 长期个案每年补助金
o#E
z_D[ annual pensionable emolument 可供计算退休金的年薪
Pbz-I3+66 annual report 年报
?^k-)V Annual Report on the Consumer Price Index 《消费物价指数年报》
T w/CJg
annual return 周年报表;周年申报表;每年报税表格
nuXaZRH Annual Return Rules 《周年报表规则》
[f^~Z'TIN/ annual review of consumer prices 每年消费物价回顾
t?{E_70W annual roll-forward basis 逐年延展方式
<r9J+xh*p annual salary 年薪
3/4xP| annual statement 年度报表;年度决算表
{5_*tV<I 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
5P+3D{ annuitant 年金受益人
V .$<