A:
s;]"LD@ A share A股;甲类股份
'0&HkM{ D abatement of tax 减税;减扣免税额
HsT6 #K ABN AMRO Bank N.V. 荷兰银行
%kgT=<E' above-the-line expenditure 线上项目支出;经常预算支出
j_0l'S aj above-the-line receipt 线上项目收入;经常预算收入
m#RMd,'X ABSA Asia Limited 南非联合亚洲有限公司
+OtD@lD`! absolute change 绝对数值变更
:&2%x absolute expenditure 实际开支
1Oak8 \G absolute guideline figure 绝对准则数字
R"\(a absolute interest 绝对权益
dX[Xe absolute order of discharge 绝对破产解除令
;4Xx5*E absolute profit margin 绝对利润幅度
zN-Y=-c absolute value 实值;绝对值
mS0;2xU absolutely vested interest 绝对既得权益
\nL@P6X absorbed cost 已吸收成本;已分摊成本
cHVu6I?h absorption 吸收;分摊;合并
7_lgo6 absorption rate 吸收率;摊配率;分摊率
.SOCWznb ACB Finance Limited 亚洲商业财务有限公司
AgUjC acceptable form of reciprocity 合理的互惠条件
=GeGlI6 acceptable rate 适当利率;适当汇率
z=8l@&hYLq acceptance agreement 承兑协议
~*Y/#kPY acceptance for honour 参加承兑
!<b+7A acceptor 承兑人;接受人;受票人
O-P`HKr acceptor for honour 参加承兑人
Ln/*lLIOb accident insurance 意外保险
/sPa$D Accident Insurance Association of Hong Kong 香港意外保险公会
]g,j accident insurance scheme 意外保险计划
w]N;HlU accident year basis 意外年度基准
[=u@6Y accommodation 通融;贷款
0}T56aD=! accommodation bill 通融票据;空头票据
jW[EjhsH accommodation party 汇票代发人
&?}h)U#: account balance 帐户余额;帐户结余
wOrj-Smx account book 帐簿
%?8.UW\m account collected in advance 预收款项
fWDTP|DV account current book 往来帐簿
gT,iH. account of after-acquired property 事后取得的财产报告
r]wy-GT account of defaulter 拖欠帐目
y
S<&d#:" account payable 应付帐款
q 1u_r account payee only [A/C payee only] 只可转帐;存入收款人帐户
>N}+O<Fc account receivable 应收帐款
<xH!
Yskc account receivable report 应收帐款报表
s9fEx-!y account statement 结单;帐单;会计财务报表
v`:!$U*
H= account title 帐户名称;会计科目
.cmhi3o4 accountant's report 会计师报告
2(Yt`3Go( Accountant's Report Rules 会计师报告规则
!MmbwB' accounting and auditing procedure 会计与审计程序;会计与核数程序
n:H
|=SF{ Accounting Arrangements 《会计安排》
%z"$?Iv accounting basis 会计基础
kb~ 9/)~g accounting by Official Receiver 破产管理署署长呈交的帐目
kY'C'9p Accounting Circular 《会计通告》
hl DU.k accounting class 会计类别
$d&7q5[ accounting date 记帐日期;会计结算日期
9,"gXsvx( accounting for money 款项核算
&[yYgfsp Accounting Officer 会计主任
>gn@NJ2 N accounting period 会计报告期;会计期
!!Yf>0u#
accounting policy 会计政策;会计方针
Q2Uk0:M accounting practice 会计惯例
<YCR^?hJSi accounting principle 会计准则
i=fhK~Jd accounting record 会计记录
Uf?+oc'{ accounting report 会计报告
gAsjkNt? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)[yKO Accounting Society of China 中国会计学会
I^D*) z accounting statement 会计报表
f&&Ao accounting system 会计制度;会计系统
C?6q]k]r accounting transaction 会计事项;帐务交易
>}u#KBedE accounting treatment 会计处理
2{g&9 accounting year 会计年度
{WeRFiQ?- accretion 增值;添加
:
>$v@d accrual 应计项目;应累算数目
X3ZKN; accrual basis 应计制;权责发生制
EvA8<o accrual basis accounting 应计制会计;权责发生制会计
" ;\EU4R accrue 应累算;应计
+hH7|:JQ accrued benefit 应累算利益
&@PAv5iNf accrued charges 应计费用
A!$sOp accrued cumulative preference share dividend 应累算的累积优先股股息
j1ap,<\.k accrued expenses 应累算费用
90wnwz accrued interest payable 应付利息;应计未付利息
Ct3+ga$ accrued interest receivable 应收利息;应计未收利息
"#Q"gC.K accrued right 累算权益
u =(.} accruing profit 应累算的利润
7EL0!:P p3 accumulated fiscal reserve 累积财政储备
X'2%'z< accumulated profit 累积利润;滚存溢利
*2YWvGc accumulated reserve 累积储备
CwO$EL:[` accumulation of surplus income 累积收益盈余
)>;387'Y acquired assets 既得资产
CKU)wJ5t acquisition 收购;购置;取得
bW3Ah?0N acquisition cost 购置成本
s>TC~d82 acquisition expenses 购置费用
x LK,Je acquisition of 100% interest 收购全部股权
u (`7F(R acquisition of control 取得控制权
e.!~7c_z? acquisition of fixed assets 购置固定资产
o+S?j*mv@ acquisition of shell “买壳”
F5w=tK acquisition price 收购价
=[gFaB_H act of God 天灾
`_J>R acting partner 执事合伙人
t
Q>/1 active market 买卖活跃的市场;交投畅旺的市场;旺市
QxBH{TG active partner 积极参与的合伙人
8PG&/"K active trading 交投活跃
FGpV
]p actual circulation 实际流通
J]Q-#g'Z actual cost 实际成本
SNH AL F actual expenditure 实际开支;实际支出
P>|sCF actual income 实际入息;实际收入;实际收益
~k ]$J|}za actual market 现货市场
4 %u\dTg/B actual price 现货价;实际价格
#"o`'5 actual profit 实际利润
X8XE_VtP actual quotation 实盘;实际价位;实际报价
Jd33QL}Hj actual year basis 按实际年度计算
1flB A,6L actuals 实货
3BB/u%N} actuarial investigation 精算调查
yv> 6u7 actuarial principle 精算原则
]:4\rBR3 actuarial report 精算师报告
g{m~TVm' Actuarial Society of Hong Kong 香港精算学会
X(C=O?A actuarial valuation 精算师估值
\Fu(IuD actuary 精算师
YsRq.9Mr ad referendum agreement 暂定协议;有待覆核的协定
/T 4GPi\lg ad valorem duty 从价税;按值征税
)/bv@Am ad valorem duty system 从价税制
Ek '%%% ad valorem fee 从价费
\6/!{D, ad valorem tariff 从价关税
mDA1$fj" additional allowance 额外免税额
c{i\F D additional amount for unexpired risk 未过期风险的额外款额
2y9$ k\<xV additional assessable profit 补加应评税利润
pEb/ yIT" additional assessment 补加评税
#5^S@}e additional commitment 额外承担
S&'-wAEd additional commitment vote 额外承担拨款
<mQ9YO# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&tlU.Whk+ additional dependent parent allowance 供养父母额外免税额
g}I{- additional provision 额外拨款
m khp@^5 additional stamp duty 附加印花税
,u.A[{@py additional tax 补加税罚款;补加税款
!\q'{x5C Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Acb %)Y adjudged bankrupt 被裁定破产
(abtCuZ8z adjudicated bankrupt 裁定破产人
>i2WYT adjudication fee 裁定费;评定印花税额手续费;评估契据费
In}~bNv? adjudication of bankruptcy 裁定破产;宣告破产
;O({|mpS\ adjudication of insolvency 裁定无力偿还债务
: Z3]Dk;y adjusted actual 经调整的实数;调整后的实数
nTz(
{q adjusted current assets 经调整的流动资产;调整后的流动资产
ZgxpHo adjusted figure 经调整的数字;调整后的数额
q9(hn_X@/ adjusted liabilities 经调整的负债;调整后的负债
Ntpw(E<$f adjusted loss 经调整的亏损;调整后的亏损
&LhR0A adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
,{#L i adjusted profit 经调整的利润;调整后的利润
-.UUa adjusted surplus 经调整的盈余额;调整后的盈余额
H$xUOqL adjusted value 经调整的价值;调整后的价值
=K9- adjustment 调整;修订;理算〔保险〕
S$nEflcz adjustment centre 调剂中心
|<LW(,|A adjustment lag 调整过程的时间差距;调整时差
W)u9VbPk[ adjustment mechanism 调整机制
} DkdF adjustment of loss 亏损调整
fvoPV&: adjustment process 调整过程;调整程序
ER<Z!*2 adjustment range 调整幅度
snny!
0E\m administered exchange rate 受管制汇率
W0# VD e]> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@P<Mc)o^ administration expenses 行政费用
` =I@W administration fee 手续费;行政费
],f%:
?%50 administration in bankruptcy 破产管理
!f#[4Xw administration order 遗产管理令
b*cVC^{Dy administrator 管理人;遗产管理人
,)t/1oQ}>^ administrator of the estate 遗产管理人
l'"Ici#7Ls admission of debt 债项承认书
,Z[pLF admission of proof 接纳债权证明
bHmn0fZ9 advance 放贷款项;垫付款项;预支款项;预付款项
`q?@ Ob& advance account 暂支帐目;预付款帐户
sq}uq![?M advance compensation 预付补偿金
]hY4
MS advance from shareholder 股东垫款
WNiM&iU advance pending reimbursement 预支以待日后付还
W%K=N-kE_ advanced economy 先进经济体系
?qczMck_ advancement 预付;预付财产
|Q#CQz advances warrant 垫款令
6b h.5| advancing 贷出
e|.a%,Dcy adverse balance 逆差
* l-F adverse exchange 逆汇
l gTw>r advertisement addressed to shareholders 在报章刊登的致股东通告
n`|CDKb advice for collection 托收通知书
Kl*/{&,P advice of drawing 提款通知书;汇票通知书
WVh]<?GWXk advice of payment 付款通知
7iH%1f Advisory Committee [Securities and Futures Commission]
gnZc`)z 谘询委员会〔证券及期货事务监察委员会〕
#80r?,q Advisory Committee on Diversification 经济多元化谘询委员会
A{\!nq_~N affidavit 誓章;遗产申报誓章
UAtdRVi]M affidavit of no receipt 述明无收款的誓章
r-c1_
[Q# affiliate 联号;联营公司;附属公司
[J43] affiliated company 附属公司;联号;联营公司
Zex`n:Wl?j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Uy{ZK*c8i affordability 负担能力
jGOE
CKP African Development Bank [AfDB] 非洲开发银行
4Kn)5> after-acquired property 事后取得的财产
:&$WWv after-hours dealing 市后交易
)<^G]ajn after-tax profit 税后盈利;税后利润;税后溢利
gqACIXR agency agreement 代理协议
M7\K iQd agency expenses 代理机构的开支
wWB^m@:4 agency fee 代理费
Xe<kdB3 Agency Law 《代理法》
rA1;DSw6E[ agent 代理人;承销人
5OHF=wh agent of company 公司代理人
X5o{d4R L agent's fee 代理人费;经纪费
O*hQP*Rs aggregate 总计;总数;总体数字
J"yq)0 aggregate amount 总款额;总额
<l^#FH aggregate assets and liabilities 总体资产与负债
r_M5:Rz aggregate at constant price 按固定价格计算的总体数字
;%$wA5"2M aggregate demand 总需求
G'6f6i|<I@ aggregate gross position 总持仓量
`'/1Ij+ aggregate limit 总限额
>twog}% aggregate of salaries tax 合计薪俸税
6g%~~hX aggregate performance 总体表现;总体业绩
^
&VN=Y6z aggregate supply 总体供应
uE3xzF aggregate surplus 总盈余
H@ .1cO aggregate total 整体总额
<|4L+?_(& aggregate value 总值;合计价值
#^bn~ aggregated basis 合计基准
ZTK)N aggregated net chargeable income 合计应课税入息实额
Oftjm
X_ aggregation 合并计算;合计;总和
8DZ
OPA aggregation of incomes of husband and wife 夫妇入息合并计算
8jfEvwY aggregation of property 财产的总和
"AHuq%j agio 差价;贴水
7>yb8/J 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》
?
-`8w
_3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&%` 0&y 《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》
Xa/]}
B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q%8Ck)xz 《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》
\Gz
79VW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>d5L4&r 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@7OE:& #V agreement for a settlement 授产协议
qc@v"pIz'S agreement for assignment 转让协议
bn0Rv agreement for sale 售卖协议;买卖协议
aq%i:}; agreement for sale and purchase 买卖协议
(t2vt[A6ph agreement for the payment of interest 支付利息协议
)TyI~5>; agreement for the repayment of money 还款协议
|FJc'&) J" agreement of reinsurance 再保险协议
!jyy`q= Agricultural Bank of China 中国农业银行
Rln@9muXA air passenger departure tax 飞机乘客离境税
"!_,N@\t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rd4mAX6@ airport tax 机场税
' |
bHu alcohol duty 酒精税
td\'BV alienation 让与;让渡;转让
gl!F)RdH alimony 生活费;赡养费
&cB+la\_ All Ordinaries Index [AOI] 所有普通股指数
x_.}C% all risks 全险;综合险
T6Ks]6m_ All Sales Record for Stock Market 《股票市场成交报告》
8WMGuv Allied Capital Resources Limited 新联财务有限公司
ue"e><c6: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vB1nj<]&z allocation letter 拨款信件
gatxvR7H allocation of fund 分配款项;预留款项
h9WyQl7 allocation of profit 利润分配;溢利分配
L$
ZZ]?7j allocation warrant 拨款令
pJ H@v
&a allotment 分配;配股
~X%W2N2 allotment notice 股份配售通知;配股通知
!vH={40 ] allotment of shares 股份分配
UaV8!Z> allowable 可获宽免;免税的
u1_NC; allowable business loss 可扣除的营业亏损
DjQgF=; allowable expenses 可扣税的支出
RS
/*Dp^ allowance 免税额;津贴;备抵;准备金
=!P$[pN2 allowance for debts 债项的免税额
@1iH4RE* allowance for depreciation by wear and tear 耗损折旧免税额
\6K1Z!*; allowance for funeral expenses 殡殓费的免税额
L|K^w *\C allowance for inflation 为通货膨胀而预留的款项;通胀准备金
9:]|TIPi allowance for repairs and outgoings 修葺及支出方面的免税额
FpFkZFtG'm allowance to debtor 给债务人的津贴
.V?>Jhok alteration of capital 资本更改
;0]s:0WD0P alternate trustee 候补受托人
4dI= amalgamation 合并
C9"yu&l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|A19IXZ\ ambit of charges 征税范围;收费范围
a
qIpO amended valuation 经修订的估值
LQ.0"6oj American Commodities Exchange 美国商品交易所
b?%Pa\,! American Express Bank Limited 美国运通银行
^DOQ+ American Stock Exchange 美国证券交易所
B5H=# amortization 摊销
:`20i* amount due from banks 存放银行同业的款项
wBIhpiJX0 amount due from banks abroad 存放海外银行同业的款项
SbN.z amount due from holding companies 控股公司欠款
-<M'h amount due from local banks 存放本港银行同业的款项
D|E,9|=v amount due to banks 银行同业的存款
W``
-/ amount due to banks abroad 海外银行同业的存款
/D
~UK"} amount due to holding companies 控股公司存款
K:8.
Dvn amount due to local banks 本港银行同业的存款
uEcK0>xp amount due to outport banks 外埠银行同业的存款
"| W``&pM amount for note issue 发行纸币的款额
XI58Cy*! amount of bond 担保契据的款额
=E4~/F}9/T amount of consideration 代价款额
$SPA'63AC amount of contribution 供款数额
i@hW" [A amount of indebtedness 负债款额
C{P:1ELYXH amount of principal of the loan 贷款本金额
W"ldQ amount of rates chargeable 应征差饷数额
p28=l5y+ amount of share capital 股本额
g"Gj8QLDz amount of sums assured 承保款额
zv HeoM, amount of variation 变动幅度
/[#5<; amount of vote 拨款数额
D./3,z
amount payable 应付款额
^)0b= (. amount receivable 应收款额
+a}>cAj* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
DS6g_SS3 analysis 分析
Onj)AJ9M0r ancillary risk 附属风险
mUjM5ceAXO annual account 周年帐目;周年帐目报表;年度决算;年结
o`}(1$a> annual accounting date 年结日期
=Z}=n S?4 annual allowance 每年免税额;年积金;年度津贴;年津
,1|0]: annual balance 年度余额
8/`ij?gn annual disposable income 每年可动用收入
Xhm)K3RA*T annual estimates 周年预算
e{7"7wn= annual fee 年费
( t59SY annual general meeting 周年大会
mVdg0 annual growth rate 年增率;每年增长率
B{\qYL/~ annual long-term supplement 长期个案每年补助金
gWpG-RL0 annual pensionable emolument 可供计算退休金的年薪
T6N~L~J annual report 年报
A,#a?O6m Annual Report on the Consumer Price Index 《消费物价指数年报》
+o^sm '$ annual return 周年报表;周年申报表;每年报税表格
{2MS,Ua{ Annual Return Rules 《周年报表规则》
9,G94.da annual review of consumer prices 每年消费物价回顾
31=vUS
annual roll-forward basis 逐年延展方式
_&|<(m&." annual salary 年薪
u$V8fus0 annual statement 年度报表;年度决算表
m
vLqccL Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
N4[^!}4 annuitant 年金受益人
Q_M:v annuity 年金
fi;00>y annuity contract 年金合约
9 `z^'k& annuity on human life 人寿年金
&24$*Oe antecedent debt 先前的债项
D/] ante-dated cheque 倒填日期支票
)ME'qA3K anticipated expenditure 预期开支
.l}oxWWoS anticipated net profit 预期纯利
"E}38 anticipated revenue 预期收入
|]'0z0> anti-inflation measure 反通货膨胀措施
C}8 3t~Q anti-inflationary stance 反通货膨胀立场
>^ijj`{d apparent deficit 表面赤字
hz*H,E!> apparent financial solvency 表面偿债能力
-
j_ apparent partner 表面合伙人
8bI;xjK^Q application for personal assessment 个人入息课税申请书
pA?2UZ application of fund 资金应用
+je{%,* application to release as liquidator and to destruct the books of accounts and documents
@]xHt&j 申请免除清盘人职务及毁灭帐簿与文件
J{h?=vK appointed actuary 委任精算师
@'fWS^ ;& appointed auditor 委任核数师;委任审计师
MZK%IC> appointed trustee 委任的受托人
_W^{,*p appointer 委任人
0;avWa)Q apportioned pro rata 按比例分摊
wwVg'V; apportionment 分配;分摊
5;_&C=[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!R@s+5P)U apportionment formula 分摊方程式
`;\~$^sj} apportionment of estate duty 遗产税的分摊
E
(bx/f appraisal 估价;评估
lz88//@gZ appreciable growth 可观增长
b?deZ2"L# appreciable impact 显着影响
4NxI:d$&* appreciable increase 可观增长
ePxwN? appreciation 增值;升值
*e}1KcJ appreciation against other currencies 相对其他货币升值
-G@:uxB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_rj B. appreciation tax 增值税
6qH^&O][ appropriation 拨款;拨用;拨付
d
gRTV<vM appropriation account 拨款帐目
o=ULo &9 Appropriation Bill 拨款法案
I!;vy/r appropriation-in-aid system 补助拨款办法
&