A:
yd[4l%G(zS A share A股;甲类股份
@}pcj2K# abatement of tax 减税;减扣免税额
`dhBLAt ABN AMRO Bank N.V. 荷兰银行
YMVmpcz above-the-line expenditure 线上项目支出;经常预算支出
;rV+eb)I above-the-line receipt 线上项目收入;经常预算收入
jhJ<JDJ?` ABSA Asia Limited 南非联合亚洲有限公司
'(-H#D.oy' absolute change 绝对数值变更
ez~u A4 absolute expenditure 实际开支
IaKJ W? absolute guideline figure 绝对准则数字
s1t kiX{> absolute interest 绝对权益
LI<Emez absolute order of discharge 绝对破产解除令
G8' absolute profit margin 绝对利润幅度
ab`9MJc; absolute value 实值;绝对值
5!aI~(3< absolutely vested interest 绝对既得权益
~[=d{M!$W absorbed cost 已吸收成本;已分摊成本
D=K{(0{"/, absorption 吸收;分摊;合并
G
@EEh.s9 absorption rate 吸收率;摊配率;分摊率
v`S ;.iD ACB Finance Limited 亚洲商业财务有限公司
O$N;a9g acceptable form of reciprocity 合理的互惠条件
;.^!
7j acceptable rate 适当利率;适当汇率
(}s& 84! acceptance agreement 承兑协议
@$nh6l>i acceptance for honour 参加承兑
z]D/Qr acceptor 承兑人;接受人;受票人
{$>.I acceptor for honour 参加承兑人
dKhS;!K9p accident insurance 意外保险
4q.yp0E Accident Insurance Association of Hong Kong 香港意外保险公会
5F!i%{XQvm accident insurance scheme 意外保险计划
I@IE0+ [n accident year basis 意外年度基准
}2S)CL= accommodation 通融;贷款
{R"mvB` accommodation bill 通融票据;空头票据
{`-AIlH( accommodation party 汇票代发人
Hp5.F>- account balance 帐户余额;帐户结余
-2'+GO7G account book 帐簿
CR;E*I${ account collected in advance 预收款项
nw#AKtd@x account current book 往来帐簿
Nw(hN+_u account of after-acquired property 事后取得的财产报告
Qg0%rbE account of defaulter 拖欠帐目
(" +clb` account payable 应付帐款
{,1>( account payee only [A/C payee only] 只可转帐;存入收款人帐户
8|Ob7+ account receivable 应收帐款
<[w5M?n8 account receivable report 应收帐款报表
hj{)6dBX% account statement 结单;帐单;会计财务报表
bYqv)_8 account title 帐户名称;会计科目
;+bF4r@:+ accountant's report 会计师报告
#m;o)KkH$r Accountant's Report Rules 会计师报告规则
XN{WxcZ accounting and auditing procedure 会计与审计程序;会计与核数程序
u6%\ZK._
\ Accounting Arrangements 《会计安排》
)&Z`SaoP|J accounting basis 会计基础
I8c:U2D accounting by Official Receiver 破产管理署署长呈交的帐目
`\'V]9wS Accounting Circular 《会计通告》
PHJHW#sv accounting class 会计类别
OUFy=5(%: accounting date 记帐日期;会计结算日期
G6lC[eK accounting for money 款项核算
Xk1uCVUe5 Accounting Officer 会计主任
#l@P}sHXq accounting period 会计报告期;会计期
'z{|#zd9 accounting policy 会计政策;会计方针
w#ZzmO accounting practice 会计惯例
sLFZ61rT accounting principle 会计准则
M8$eMS1 accounting record 会计记录
4*IXBi7% accounting report 会计报告
h<bhH=6~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~gHn>]S0 Accounting Society of China 中国会计学会
P 00%EB accounting statement 会计报表
Z9|A"[b accounting system 会计制度;会计系统
s0:M'wA accounting transaction 会计事项;帐务交易
9JX@ck accounting treatment 会计处理
{:3:GdM6 accounting year 会计年度
%3AE2" accretion 增值;添加
pvb&vtp accrual 应计项目;应累算数目
1.PN_9% accrual basis 应计制;权责发生制
<
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accrual basis accounting 应计制会计;权责发生制会计
PgA1:i&' accrue 应累算;应计
8aKS=(Z!j accrued benefit 应累算利益
o7WAH@g accrued charges 应计费用
ijvDFyN> accrued cumulative preference share dividend 应累算的累积优先股股息
6RguUDRQ accrued expenses 应累算费用
>P:U9
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q+2A>:| accrued interest receivable 应收利息;应计未收利息
fE_%,DJE( accrued right 累算权益
pzaU'y#PM accruing profit 应累算的利润
2.=u ' accumulated fiscal reserve 累积财政储备
C`.eJF accumulated profit 累积利润;滚存溢利
G e5Yz.Qv accumulated reserve 累积储备
l)~U8 accumulation of surplus income 累积收益盈余
2`j{n\/ acquired assets 既得资产
A{M7 acquisition 收购;购置;取得
iOSt=-p acquisition cost 购置成本
gs=ok8w acquisition expenses 购置费用
"C(yuVK1G acquisition of 100% interest 收购全部股权
ru6M9\h* acquisition of control 取得控制权
ofw&?Sk0 acquisition of fixed assets 购置固定资产
%d*0"<v acquisition of shell “买壳”
l9OpaOVfJ acquisition price 收购价
kjB'WzZ8 act of God 天灾
Qe-Pg^PS] acting partner 执事合伙人
D~Ef%!& active market 买卖活跃的市场;交投畅旺的市场;旺市
d{t@+}0.u active partner 积极参与的合伙人
pzoh9}bue active trading 交投活跃
]9)iBvQlj actual circulation 实际流通
#sBL E actual cost 实际成本
6 eu7&Kj' actual expenditure 实际开支;实际支出
0rz1b6F5, actual income 实际入息;实际收入;实际收益
*po
o.Zz actual market 现货市场
Km!ACA&s6 actual price 现货价;实际价格
iSR"$H{ actual profit 实际利润
BFhEDkk actual quotation 实盘;实际价位;实际报价
nB5\ocJ actual year basis 按实际年度计算
5S_fvW; actuals 实货
N~fE&@- actuarial investigation 精算调查
ULBEe@s actuarial principle 精算原则
=wW M\f`= actuarial report 精算师报告
|=0w_)Fa] Actuarial Society of Hong Kong 香港精算学会
</@5>hx/ actuarial valuation 精算师估值
'/t9#I@G\ actuary 精算师
hdcB*j?4 ad referendum agreement 暂定协议;有待覆核的协定
>HRNB&]LdP ad valorem duty 从价税;按值征税
')~V=F ad valorem duty system 从价税制
t'0&n3 ad valorem fee 从价费
w4CcdpR ad valorem tariff 从价关税
*OdmKVw6G additional allowance 额外免税额
J\w4N", additional amount for unexpired risk 未过期风险的额外款额
pZlt4 additional assessable profit 补加应评税利润
]z8/S!? additional assessment 补加评税
Yw]$/oP` additional commitment 额外承担
8y additional commitment vote 额外承担拨款
*o\AP([@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9S[.ESI{> additional dependent parent allowance 供养父母额外免税额
kB=B?V~# additional provision 额外拨款
>)='.aR< additional stamp duty 附加印花税
<8Tp]1z additional tax 补加税罚款;补加税款
(aC=,5N Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
j|`lOH8 adjudged bankrupt 被裁定破产
r_T"b adjudicated bankrupt 裁定破产人
i$$h6P# adjudication fee 裁定费;评定印花税额手续费;评估契据费
,x!r^YO= adjudication of bankruptcy 裁定破产;宣告破产
oXqJypR 2 adjudication of insolvency 裁定无力偿还债务
qg1\ABH adjusted actual 经调整的实数;调整后的实数
l&qyLL2
w adjusted current assets 经调整的流动资产;调整后的流动资产
JZ![:$: adjusted figure 经调整的数字;调整后的数额
(*=>YE'V{ adjusted liabilities 经调整的负债;调整后的负债
g6aqsa adjusted loss 经调整的亏损;调整后的亏损
@ S[As~9X adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
YVvE>1z adjusted profit 经调整的利润;调整后的利润
Yy 0" G adjusted surplus 经调整的盈余额;调整后的盈余额
uDkX{<_Xe adjusted value 经调整的价值;调整后的价值
=+Odu adjustment 调整;修订;理算〔保险〕
oNw=O>v adjustment centre 调剂中心
Lu:*nJ%1[ adjustment lag 调整过程的时间差距;调整时差
.0RQbc9 adjustment mechanism 调整机制
W)J5[p? adjustment of loss 亏损调整
P0(LdZH6u adjustment process 调整过程;调整程序
C4d'z(< adjustment range 调整幅度
4 qY administered exchange rate 受管制汇率
"S6";G^I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V|B4lGS& administration expenses 行政费用
64mD%URT administration fee 手续费;行政费
G4P*U3&p administration in bankruptcy 破产管理
Ii5U)" administration order 遗产管理令
<2%9O;bV[ administrator 管理人;遗产管理人
F[%k;aJ administrator of the estate 遗产管理人
\P9ms?((A admission of debt 债项承认书
=)c-Xz admission of proof 接纳债权证明
_?cum~A@ advance 放贷款项;垫付款项;预支款项;预付款项
)g^qgxnnV advance account 暂支帐目;预付款帐户
oqysfLJ advance compensation 预付补偿金
mDZA\P_ advance from shareholder 股东垫款
q m_m8 advance pending reimbursement 预支以待日后付还
42tZBz& advanced economy 先进经济体系
vqQ)Pu?T advancement 预付;预付财产
:[(%4se advances warrant 垫款令
!l0"nPM= advancing 贷出
.{ljhE: adverse balance 逆差
cF=W hP*f adverse exchange 逆汇
cN?/YkW?] advertisement addressed to shareholders 在报章刊登的致股东通告
U{Oo@ztT advice for collection 托收通知书
YEaT_zWG0 advice of drawing 提款通知书;汇票通知书
7NWkN7:B advice of payment 付款通知
_F`JFMS Advisory Committee [Securities and Futures Commission]
[kqtkgK$j2 谘询委员会〔证券及期货事务监察委员会〕
[q3zs_nz Advisory Committee on Diversification 经济多元化谘询委员会
<;W-!R759 affidavit 誓章;遗产申报誓章
DCZG'eb affidavit of no receipt 述明无收款的誓章
Y/I)ECm affiliate 联号;联营公司;附属公司
m%[/w wL affiliated company 附属公司;联号;联营公司
AkW>*x affirmation [estate duty] 非宗教式宣誓〔遗产税〕
BY[7`@ affordability 负担能力
t2OBVzK African Development Bank [AfDB] 非洲开发银行
ok:L]8UN3 after-acquired property 事后取得的财产
B0)|sH after-hours dealing 市后交易
EirZ}fDJzB after-tax profit 税后盈利;税后利润;税后溢利
7)[Ve1;/N agency agreement 代理协议
+[MHl agency expenses 代理机构的开支
i/'bpGrQ( agency fee 代理费
&g5PPQ18 Agency Law 《代理法》
!
}e75=x agent 代理人;承销人
ik/
X!YTu* agent of company 公司代理人
NziCN*6 agent's fee 代理人费;经纪费
3imsIBr aggregate 总计;总数;总体数字
X<C fy aggregate amount 总款额;总额
s !2Iui
@
aggregate assets and liabilities 总体资产与负债
NyRa.hgZ; aggregate at constant price 按固定价格计算的总体数字
t$Ff$( aggregate demand 总需求
hLuv aggregate gross position 总持仓量
v{ohrpb0v aggregate limit 总限额
+a|Q)Ob aggregate of salaries tax 合计薪俸税
|94o P>d aggregate performance 总体表现;总体业绩
G rU`;M" aggregate supply 总体供应
5psJv|Zo] aggregate surplus 总盈余
BgUp~zdo aggregate total 整体总额
z_R^C%0k aggregate value 总值;合计价值
/@1YlxKF aggregated basis 合计基准
52Lp_M aggregated net chargeable income 合计应课税入息实额
%Gyn.9\ aggregation 合并计算;合计;总和
_4L6 aggregation of incomes of husband and wife 夫妇入息合并计算
5fiWo^s} aggregation of property 财产的总和
%bF157X5An agio 差价;贴水
ercXw7{ 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》
,<#Rk'y$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ys`oHSf 《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》
3T0-RP* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o/VT"cT 《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》
%CvVu)tc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*w _ o8!3- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f sh9-iY8e agreement for a settlement 授产协议
lkJxb~S agreement for assignment 转让协议
,K\7y2/ agreement for sale 售卖协议;买卖协议
%]0?vw:;j agreement for sale and purchase 买卖协议
et)n`NlcK agreement for the payment of interest 支付利息协议
TB.>?*<n] agreement for the repayment of money 还款协议
- QY<o| agreement of reinsurance 再保险协议
W]7<PL*u Agricultural Bank of China 中国农业银行
i \/'w] air passenger departure tax 飞机乘客离境税
1_f+!
ns# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Udtz zka airport tax 机场税
ElB[k< alcohol duty 酒精税
c"lwFr9x7 alienation 让与;让渡;转让
T"za|Fo alimony 生活费;赡养费
U_PH#e All Ordinaries Index [AOI] 所有普通股指数
i6n,N)%H all risks 全险;综合险
j|Vl\Z&o) All Sales Record for Stock Market 《股票市场成交报告》
"h[)5V{ Allied Capital Resources Limited 新联财务有限公司
1`L.$T,1! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$"|r7n5[ allocation letter 拨款信件
5m0lk|` allocation of fund 分配款项;预留款项
cf"&22TQ+Z allocation of profit 利润分配;溢利分配
E%D .a=UX, allocation warrant 拨款令
|k*bWuXgLs allotment 分配;配股
u1y>7,Z6W allotment notice 股份配售通知;配股通知
YU[#4f~ allotment of shares 股份分配
0wVM%Dng allowable 可获宽免;免税的
^Ld5< allowable business loss 可扣除的营业亏损
#9[> allowable expenses 可扣税的支出
+3-5\t` allowance 免税额;津贴;备抵;准备金
X,3\c: allowance for debts 债项的免税额
FA{Q6fi:2 allowance for depreciation by wear and tear 耗损折旧免税额
$3p 48`.\ allowance for funeral expenses 殡殓费的免税额
9^n0<(99b allowance for inflation 为通货膨胀而预留的款项;通胀准备金
]*k ~jY, allowance for repairs and outgoings 修葺及支出方面的免税额
.4"BN<9 allowance to debtor 给债务人的津贴
D>W&#A8&y alteration of capital 资本更改
fUWrR1 alternate trustee 候补受托人
JmR2skoV, amalgamation 合并
>I~Q[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=Jw*T[ E ambit of charges 征税范围;收费范围
F5cNF5 amended valuation 经修订的估值
7~Inxk; American Commodities Exchange 美国商品交易所
^1Fzs(#. American Express Bank Limited 美国运通银行
{p/Yz# American Stock Exchange 美国证券交易所
tR<#CCtRp' amortization 摊销
rL"]m_FK amount due from banks 存放银行同业的款项
*Us}E7/"' amount due from banks abroad 存放海外银行同业的款项
hO.b?>3NL amount due from holding companies 控股公司欠款
qQDe'f~ amount due from local banks 存放本港银行同业的款项
965 x_
% amount due to banks 银行同业的存款
>Q@y8*E\F amount due to banks abroad 海外银行同业的存款
Os>&:{D 4! amount due to holding companies 控股公司存款
(Ytr&gh;0 amount due to local banks 本港银行同业的存款
Et}%)M amount due to outport banks 外埠银行同业的存款
K{DmMi];I amount for note issue 发行纸币的款额
!=,zy amount of bond 担保契据的款额
ub>:dNBN amount of consideration 代价款额
Qu'#~#L` amount of contribution 供款数额
#V/{DPz amount of indebtedness 负债款额
52o^] amount of principal of the loan 贷款本金额
BI,]pf;GWv amount of rates chargeable 应征差饷数额
9RJ#zUK amount of share capital 股本额
oVHe<zE. amount of sums assured 承保款额
`G:1 amount of variation 变动幅度
~:Z|\a58j amount of vote 拨款数额
NV/paoyx:* amount payable 应付款额
iOv>g-t: amount receivable 应收款额
=e# h;x2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n]4Elrxx analysis 分析
(#>X*~6 ancillary risk 附属风险
FywX annual account 周年帐目;周年帐目报表;年度决算;年结
u5rvrn ] annual accounting date 年结日期
ZaY|v- annual allowance 每年免税额;年积金;年度津贴;年津
<h#W*a
annual balance 年度余额
)ej1)RU" annual disposable income 每年可动用收入
Hk4k annual estimates 周年预算
|H^v8^%>zm annual fee 年费
nxuH22: annual general meeting 周年大会
Gq[5H(0/c annual growth rate 年增率;每年增长率
!'#
D~ annual long-term supplement 长期个案每年补助金
sDg1nKw( annual pensionable emolument 可供计算退休金的年薪
3p HI+a annual report 年报
?nL,Otz Annual Report on the Consumer Price Index 《消费物价指数年报》
d\3 %5Y annual return 周年报表;周年申报表;每年报税表格
1QmOUw}yj Annual Return Rules 《周年报表规则》
d]|K%<+( annual review of consumer prices 每年消费物价回顾
_>`9]6\& annual roll-forward basis 逐年延展方式
@,,G]4zZ! annual salary 年薪
xWY\,'+Q annual statement 年度报表;年度决算表
kGnT4R*E 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
1CZO+MB&"$ annuitant 年金受益人
d42Y` Wu annuity 年金
zq$L[X annuity contract 年金合约
+\ "NPK@3 annuity on human life 人寿年金
.7Yox1, antecedent debt 先前的债项
5({_2meJ: ante-dated cheque 倒填日期支票
X8*~Cf73u anticipated expenditure 预期开支
F~rl24F anticipated net profit 预期纯利
l{^s4 anticipated revenue 预期收入
L{IMZ+IB2| anti-inflation measure 反通货膨胀措施
6l4= anti-inflationary stance 反通货膨胀立场
YGQ/zB^Pj apparent deficit 表面赤字
PY '^:0 apparent financial solvency 表面偿债能力
8,h!&9 apparent partner 表面合伙人
29G el application for personal assessment 个人入息课税申请书
+Z_VF30pa application of fund 资金应用
alzdYiGf application to release as liquidator and to destruct the books of accounts and documents
tXrKC 申请免除清盘人职务及毁灭帐簿与文件
Z VdQ$ appointed actuary 委任精算师
E6xdPjoWy appointed auditor 委任核数师;委任审计师
hfbu+w): appointed trustee 委任的受托人
{0,6-dd5 appointer 委任人
sx7zRw
>X apportioned pro rata 按比例分摊
oBub]<.J apportionment 分配;分摊
{)b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#d[Nm+~ko apportionment formula 分摊方程式
& uwOyb apportionment of estate duty 遗产税的分摊
VR"le&'z" appraisal 估价;评估
\X(*JNQ appreciable growth 可观增长
SzeY?04zj: appreciable impact 显着影响
P $y'`` appreciable increase 可观增长
q4!\^HwQ appreciation 增值;升值
vY.VFEP/ appreciation against other currencies 相对其他货币升值
dJrUcZBr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
CflyK@ appreciation tax 增值税
6Ktq7'Z@ appropriation 拨款;拨用;拨付
+{;wOQ. appropriation account 拨款帐目
^%Y-~yB- Appropriation Bill 拨款法案
ps` j>vX* appropriation-in-aid system 补助拨款办法
:,qvqh][ approved assets 核准资产
/L(}VJg- approved basket stock 认可一篮子证券
+]wM$bP approved budget 核准预算
=Sr<d|\O approved charitable donation 认可慈善捐款
]FvGAG.* approved charitable institution 认可慈善机构
"B +F6 approved currency 核准货币;认可货币
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D30VA approved estimates 核准预算
QAo/d4 approved estimates of expenditure 核准开支预算
u~FVI approved overseas insurer 核准海外保险人
Oop6o$k approved overseas trust company 核准海外信托公司
wmR~e approved pooled investment fund 核准汇集投资基金
^ @=4HtA approved provident fund scheme 认可公积金计划
lqrI*@>Tz approved provision 核准拨款
,1CmB@ approved redeemable share 核准可赎回股份
b$nev[`{6 approved regional stock 认可地区性证券
SQ+r'g approved retirement scheme 认可退休金计划
1VG]|6f approved subordinated loan 核准附属贷款
t(6i4c> arbitrage 套戥;套汇;套利
wRK27=\z arbitrageur 套戥者;套汇者
m&q0 _nay arbitrary amount 临时款项
|XNw&X1VF arrangement 措施;安排;协定
ui`EODhA( arrears 欠款
"D4% A!i arrears of pay 欠付薪酬
ra^%__N} arrears of revenue 逾期未收税款;逾期未收的帐项
Ax=)J{4v articles of association 组织章程;组织细则;组织章程细则
}z9v*C Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
&ZFHWI(P ascertainment of profit 确定利润
Zi\ex\ )5 "Asia Clear" “亚洲结算系统”
()t~XQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~W4SFp Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
s7:_!Nd@8 Asian Development Fund [ADF] 亚洲发展基金
Hc|cA(9sh9 Asian dollar bond 亚洲美元债券
E|RC|Sz=u Asian dollar market 亚洲美元市场
aTH$+f1?Q Asian dollar rate 亚洲美元利率
LN$T.r+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6'uCwAQU Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
X$Q.A^9 asked price 沽盘;喊价;索价;卖方报价
Vep41\g^ assessable income 应评税入息
/f oI.S assessable loss 应评税亏损
D(<0tU^[ assessable profit 应评税利润
W)o*$cu assessable value 应评税值
>PQ?|Uk assessed profit 估定利润
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