A:
TP^\e_k A share A股;甲类股份
MHn&;
A] abatement of tax 减税;减扣免税额
#nDL ABN AMRO Bank N.V. 荷兰银行
?e2Y`0 above-the-line expenditure 线上项目支出;经常预算支出
$"(3M nR above-the-line receipt 线上项目收入;经常预算收入
K1
6s)S' ABSA Asia Limited 南非联合亚洲有限公司
DW4MA<UQ absolute change 绝对数值变更
;?j~8 absolute expenditure 实际开支
"pl[(rc+u absolute guideline figure 绝对准则数字
yT 2vO_rH absolute interest 绝对权益
XSls]o
s absolute order of discharge 绝对破产解除令
Q.uR<C6)v absolute profit margin 绝对利润幅度
AF
QnCl Of absolute value 实值;绝对值
1=- X<M75 absolutely vested interest 绝对既得权益
[)bz6\d[ absorbed cost 已吸收成本;已分摊成本
=b|)Wnt2f absorption 吸收;分摊;合并
0L
7@2|a0 absorption rate 吸收率;摊配率;分摊率
<w%DyRFw3 ACB Finance Limited 亚洲商业财务有限公司
?WMi S]Q\ acceptable form of reciprocity 合理的互惠条件
'1qAZkz acceptable rate 适当利率;适当汇率
}%
FDm@+ acceptance agreement 承兑协议
8UlB~fVg acceptance for honour 参加承兑
&0FpP&Z( acceptor 承兑人;接受人;受票人
i"ck`6v"8 acceptor for honour 参加承兑人
hE9'F(87a accident insurance 意外保险
^glbxbhI4 Accident Insurance Association of Hong Kong 香港意外保险公会
Qdh"X^^ accident insurance scheme 意外保险计划
n,1NJKX accident year basis 意外年度基准
aJ% e'F[ accommodation 通融;贷款
`W
D*Q-&n accommodation bill 通融票据;空头票据
k-;.0!D^ accommodation party 汇票代发人
`*|LI account balance 帐户余额;帐户结余
EgkZ$ah account book 帐簿
s}z(|IrH account collected in advance 预收款项
XtnIK account current book 往来帐簿
tOu90gu account of after-acquired property 事后取得的财产报告
xuw//F account of defaulter 拖欠帐目
LS*{]@8q account payable 应付帐款
{^2({A#& account payee only [A/C payee only] 只可转帐;存入收款人帐户
la!1[VeL account receivable 应收帐款
N8u_=b{X account receivable report 应收帐款报表
pQ 4
%]Api account statement 结单;帐单;会计财务报表
4'd;'SvF account title 帐户名称;会计科目
iA5*
_tK5 accountant's report 会计师报告
'Hcd&3a Accountant's Report Rules 会计师报告规则
,APGPE}I[ accounting and auditing procedure 会计与审计程序;会计与核数程序
"E4i >g Accounting Arrangements 《会计安排》
PxdJOtI" accounting basis 会计基础
>'BU* accounting by Official Receiver 破产管理署署长呈交的帐目
'd~, o[x Accounting Circular 《会计通告》
!nZI? z ; accounting class 会计类别
h7Shl<f accounting date 记帐日期;会计结算日期
LRfFn^FPM accounting for money 款项核算
)x9nED{ Accounting Officer 会计主任
Ae,2Xi accounting period 会计报告期;会计期
VO\S>kw accounting policy 会计政策;会计方针
vQ9xG)) accounting practice 会计惯例
l7=$4As/hI accounting principle 会计准则
b[QCM/ accounting record 会计记录
q/aL8V<"z accounting report 会计报告
Yg]FF`{p= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}lrfO_ Accounting Society of China 中国会计学会
W! 5Blo accounting statement 会计报表
~CjmYP'o accounting system 会计制度;会计系统
Wr}a\}R accounting transaction 会计事项;帐务交易
q=j/s4~ accounting treatment 会计处理
k~W;TCJs accounting year 会计年度
o
i,g accretion 增值;添加
$bM#\2' accrual 应计项目;应累算数目
SIyS.!k> accrual basis 应计制;权责发生制
} SWA|x accrual basis accounting 应计制会计;权责发生制会计
2t
Z\{= accrue 应累算;应计
&6~ncQWu accrued benefit 应累算利益
SOi(5] accrued charges 应计费用
!W6 accrued cumulative preference share dividend 应累算的累积优先股股息
}I'>r(K accrued expenses 应累算费用
F#3$p$;B$ accrued interest payable 应付利息;应计未付利息
d/-0B<ts accrued interest receivable 应收利息;应计未收利息
da7x 1n$D accrued right 累算权益
z;z'`A accruing profit 应累算的利润
ES2d9/]p- accumulated fiscal reserve 累积财政储备
[W7\c;Do accumulated profit 累积利润;滚存溢利
VG*=)8{ accumulated reserve 累积储备
u9y-zhj_$ accumulation of surplus income 累积收益盈余
d}6AHS[ acquired assets 既得资产
XDv7#Tv_wv acquisition 收购;购置;取得
[^"(%{H acquisition cost 购置成本
@'G ( k; acquisition expenses 购置费用
=[CS2VQ' acquisition of 100% interest 收购全部股权
;7hX0AK acquisition of control 取得控制权
9zM4D acquisition of fixed assets 购置固定资产
~wd?-$;070 acquisition of shell “买壳”
XP
Iu]F acquisition price 收购价
)jQe K act of God 天灾
D}
<o<Dk acting partner 执事合伙人
&@.=)4Y active market 买卖活跃的市场;交投畅旺的市场;旺市
]nr
BmKB active partner 积极参与的合伙人
(>@syF%PB active trading 交投活跃
7n3x19T actual circulation 实际流通
?@uK s4 actual cost 实际成本
$>*/']> actual expenditure 实际开支;实际支出
-|iA!w#31 actual income 实际入息;实际收入;实际收益
9.w3VF_C actual market 现货市场
8~L.6c5U actual price 现货价;实际价格
:!it7vZ actual profit 实际利润
AK\g-]8
actual quotation 实盘;实际价位;实际报价
o dQ&0d actual year basis 按实际年度计算
yl]Cm?8 actuals 实货
y0y;1N'KK actuarial investigation 精算调查
UOL%tT actuarial principle 精算原则
o\V4qekk actuarial report 精算师报告
."@a1_F| Actuarial Society of Hong Kong 香港精算学会
~a0} actuarial valuation 精算师估值
'~x_ actuary 精算师
/JY ph^3][ ad referendum agreement 暂定协议;有待覆核的协定
K&~#@I; ad valorem duty 从价税;按值征税
'MM~~: ad valorem duty system 从价税制
,IX4Zo"a ad valorem fee 从价费
$;j6*,H ad valorem tariff 从价关税
T!eh?^E additional allowance 额外免税额
_ . additional amount for unexpired risk 未过期风险的额外款额
x6cl(J} additional assessable profit 补加应评税利润
|k9j )Hg( additional assessment 补加评税
gJcL{] additional commitment 额外承担
vWfef~}~ additional commitment vote 额外承担拨款
*gMP_I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YyBq+6nq5 additional dependent parent allowance 供养父母额外免税额
IXk'?9 additional provision 额外拨款
]R.Vq\A%S additional stamp duty 附加印花税
J+*Y)k additional tax 补加税罚款;补加税款
rQ-z2Pw Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
o_+Qer=O6 adjudged bankrupt 被裁定破产
.&!{8jBX adjudicated bankrupt 裁定破产人
x/q$RcDOm adjudication fee 裁定费;评定印花税额手续费;评估契据费
S{|)9EKw adjudication of bankruptcy 裁定破产;宣告破产
^RDXX+ adjudication of insolvency 裁定无力偿还债务
\}Kp=8@nE adjusted actual 经调整的实数;调整后的实数
cO?"
adjusted current assets 经调整的流动资产;调整后的流动资产
7^e}|l adjusted figure 经调整的数字;调整后的数额
^)]*10 adjusted liabilities 经调整的负债;调整后的负债
&WV 9%fI adjusted loss 经调整的亏损;调整后的亏损
'cc4Y~0s 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
#AnSjl adjusted profit 经调整的利润;调整后的利润
*LQY6=H adjusted surplus 经调整的盈余额;调整后的盈余额
uWT&`m_(2 adjusted value 经调整的价值;调整后的价值
5'[X&r%# adjustment 调整;修订;理算〔保险〕
6_
0w> adjustment centre 调剂中心
&l*dYzqq adjustment lag 调整过程的时间差距;调整时差
E|#R0n* adjustment mechanism 调整机制
H<Taf%JT adjustment of loss 亏损调整
{Ag}P0%' adjustment process 调整过程;调整程序
P9chRy adjustment range 调整幅度
hWe}(Ks administered exchange rate 受管制汇率
\} Szb2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IYC#H} administration expenses 行政费用
[gY__ administration fee 手续费;行政费
c<x6_H6[8 administration in bankruptcy 破产管理
;5_S administration order 遗产管理令
wx'Tv administrator 管理人;遗产管理人
ty=?SZF administrator of the estate 遗产管理人
2g545r. admission of debt 债项承认书
\<>%_y'/)h admission of proof 接纳债权证明
a<36`#N advance 放贷款项;垫付款项;预支款项;预付款项
z=pV{' advance account 暂支帐目;预付款帐户
.T
X& X advance compensation 预付补偿金
oh)l\ advance from shareholder 股东垫款
UAO#$o( advance pending reimbursement 预支以待日后付还
oU5mrS.7M! advanced economy 先进经济体系
E cz"O
advancement 预付;预付财产
\+A<s,x advances warrant 垫款令
JNl+UH:. advancing 贷出
1/BMs0 = adverse balance 逆差
nU *fne? adverse exchange 逆汇
`3n*4Lz advertisement addressed to shareholders 在报章刊登的致股东通告
G* 6<pp advice for collection 托收通知书
SX,zJ`" advice of drawing 提款通知书;汇票通知书
[63;8l} advice of payment 付款通知
.ai9PsZ?V Advisory Committee [Securities and Futures Commission]
(}8 ;3pp 谘询委员会〔证券及期货事务监察委员会〕
,99G2Ev4c Advisory Committee on Diversification 经济多元化谘询委员会
'Mqa2o'M affidavit 誓章;遗产申报誓章
: seL= affidavit of no receipt 述明无收款的誓章
B+sqEj- affiliate 联号;联营公司;附属公司
<}1%">RA affiliated company 附属公司;联号;联营公司
7y7y<`)I5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:_zKUv] affordability 负担能力
.?j8{> African Development Bank [AfDB] 非洲开发银行
O{R5<"g after-acquired property 事后取得的财产
jG :R\D}0 after-hours dealing 市后交易
FI5C&d5d after-tax profit 税后盈利;税后利润;税后溢利
?R} oXSVT agency agreement 代理协议
s~w+bwr agency expenses 代理机构的开支
L,/i%-J3c agency fee 代理费
#|i{#~gxM Agency Law 《代理法》
4BtdN-T}b agent 代理人;承销人
]~ M
-KT agent of company 公司代理人
L?(rv.lb agent's fee 代理人费;经纪费
Bb`^,?m aggregate 总计;总数;总体数字
rI789q aggregate amount 总款额;总额
[DEw:% aggregate assets and liabilities 总体资产与负债
^w\uOd` aggregate at constant price 按固定价格计算的总体数字
A6L}5#7- aggregate demand 总需求
NR@Tj]`k aggregate gross position 总持仓量
uHCgIR
l> aggregate limit 总限额
t}gqk' aggregate of salaries tax 合计薪俸税
bb/MnhB aggregate performance 总体表现;总体业绩
xGA0]
_ aggregate supply 总体供应
`pUArqf aggregate surplus 总盈余
{`Z)'G\` aggregate total 整体总额
NBYE#Uih aggregate value 总值;合计价值
B E)l77=/ aggregated basis 合计基准
t_Wn<)XA aggregated net chargeable income 合计应课税入息实额
o3kj7U:'x aggregation 合并计算;合计;总和
20)Il:x aggregation of incomes of husband and wife 夫妇入息合并计算
#!Fs[A5% aggregation of property 财产的总和
[\yI<^_a agio 差价;贴水
A-$BB=Ot 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》
i=+6R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
I:"`|eHxv 《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》
<H/H@xQ8G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5?MvO]_ 《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》
<|iU+.j\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bwFc>{Wo5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!Ua#smZ agreement for a settlement 授产协议
u<zDZ{jt) agreement for assignment 转让协议
KRe=n3 1 agreement for sale 售卖协议;买卖协议
}D O# {@af agreement for sale and purchase 买卖协议
@~ L.m}GF agreement for the payment of interest 支付利息协议
Y."[k&P- agreement for the repayment of money 还款协议
ja2]VbB agreement of reinsurance 再保险协议
&i!] Agricultural Bank of China 中国农业银行
)frtvN7 air passenger departure tax 飞机乘客离境税
0oMMJ6"i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
TW0^wSm airport tax 机场税
8<xy*=% alcohol duty 酒精税
ffVYlNQ7L alienation 让与;让渡;转让
BoqW;SG$9 alimony 生活费;赡养费
r%9Sx:F All Ordinaries Index [AOI] 所有普通股指数
@Q!j7I all risks 全险;综合险
:u0433z: All Sales Record for Stock Market 《股票市场成交报告》
=I1@ O9}+i Allied Capital Resources Limited 新联财务有限公司
MC@cT^Z^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O7sn>uO allocation letter 拨款信件
W|
p?KJk) allocation of fund 分配款项;预留款项
Dr:}k* allocation of profit 利润分配;溢利分配
~k3r$e@ allocation warrant 拨款令
ijB,Q>TgO allotment 分配;配股
x{}m)2[ Y allotment notice 股份配售通知;配股通知
E=d[pI,e allotment of shares 股份分配
2LdV=ifq2S allowable 可获宽免;免税的
ngjbE+ allowable business loss 可扣除的营业亏损
RFdN13sJv allowable expenses 可扣税的支出
M~IiJ9{ allowance 免税额;津贴;备抵;准备金
6>Y}2fT}o3 allowance for debts 债项的免税额
iC]}M allowance for depreciation by wear and tear 耗损折旧免税额
voxlo>: allowance for funeral expenses 殡殓费的免税额
#a&Vx&7L allowance for inflation 为通货膨胀而预留的款项;通胀准备金
"$&F]0 allowance for repairs and outgoings 修葺及支出方面的免税额
"<WSEs allowance to debtor 给债务人的津贴
? 6l::M alteration of capital 资本更改
:jPAA`, alternate trustee 候补受托人
T9^i#8-^ amalgamation 合并
r.GjM#X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wF(FV4#gs ambit of charges 征税范围;收费范围
lI 8"o>-~ amended valuation 经修订的估值
mx yT==E American Commodities Exchange 美国商品交易所
U PC& O American Express Bank Limited 美国运通银行
K&*FI (a American Stock Exchange 美国证券交易所
1jyWP#M# amortization 摊销
pqK3u) amount due from banks 存放银行同业的款项
u$"5SGI6 amount due from banks abroad 存放海外银行同业的款项
l?q^j;{Dw amount due from holding companies 控股公司欠款
P
dJ*'@~i amount due from local banks 存放本港银行同业的款项
khfE<<