A:
Yhk6Uog{4 A share A股;甲类股份
e/P4mc) abatement of tax 减税;减扣免税额
^yD"d =z ABN AMRO Bank N.V. 荷兰银行
i;avwP<0 above-the-line expenditure 线上项目支出;经常预算支出
O,]_ tp above-the-line receipt 线上项目收入;经常预算收入
kdd7Xbw- ABSA Asia Limited 南非联合亚洲有限公司
V7n >,k5 absolute change 绝对数值变更
/KP_Vc:g2_ absolute expenditure 实际开支
@?vLAsp\ absolute guideline figure 绝对准则数字
,W8au" absolute interest 绝对权益
7p
!zp 9| absolute order of discharge 绝对破产解除令
'XEK&Yi1 absolute profit margin 绝对利润幅度
}JH`'&3 absolute value 实值;绝对值
{\lui eG absolutely vested interest 绝对既得权益
?d#Lr*m absorbed cost 已吸收成本;已分摊成本
w. vY(s absorption 吸收;分摊;合并
w@2~`<Hk'" absorption rate 吸收率;摊配率;分摊率
6s&qZ+v- ACB Finance Limited 亚洲商业财务有限公司
F[(6*/ 46x acceptable form of reciprocity 合理的互惠条件
\ bC}&Iz6 acceptable rate 适当利率;适当汇率
H}(=?}+ acceptance agreement 承兑协议
?{n>EvLY acceptance for honour 参加承兑
+=Yk-nJ acceptor 承兑人;接受人;受票人
bt0djJRw acceptor for honour 参加承兑人
v=j>^FZ accident insurance 意外保险
IF& PGo Accident Insurance Association of Hong Kong 香港意外保险公会
n~9 i^ accident insurance scheme 意外保险计划
!>q?dhw@ accident year basis 意外年度基准
~DK F%}E accommodation 通融;贷款
Bmmb accommodation bill 通融票据;空头票据
k RQ~hRT6 accommodation party 汇票代发人
4VC/-.At account balance 帐户余额;帐户结余
"h QV9 [2\ account book 帐簿
~NA1SZ{Y+ account collected in advance 预收款项
|x*{fXdMhr account current book 往来帐簿
dG"K/| account of after-acquired property 事后取得的财产报告
n#)PvV~ account of defaulter 拖欠帐目
R&]c"cO L8 account payable 应付帐款
2B5A!?~> account payee only [A/C payee only] 只可转帐;存入收款人帐户
`!] R!T@C account receivable 应收帐款
zUNH8=U account receivable report 应收帐款报表
r(pwOOx account statement 结单;帐单;会计财务报表
{(_B account title 帐户名称;会计科目
4c accountant's report 会计师报告
<g]
ou
YHZ Accountant's Report Rules 会计师报告规则
-3u@hp_ accounting and auditing procedure 会计与审计程序;会计与核数程序
h=!M6yap< Accounting Arrangements 《会计安排》
<>SR 4 accounting basis 会计基础
wwo(n$!\ accounting by Official Receiver 破产管理署署长呈交的帐目
{VS''Lv Accounting Circular 《会计通告》
mx:J>SPA8 accounting class 会计类别
UwZu:[T6H accounting date 记帐日期;会计结算日期
(s5< accounting for money 款项核算
dK[* Accounting Officer 会计主任
@][ a8:Y9I accounting period 会计报告期;会计期
I93 ~8wQ accounting policy 会计政策;会计方针
UY1JB^J$ accounting practice 会计惯例
,:Rft accounting principle 会计准则
;r g H}r accounting record 会计记录
x%_qJ]o accounting report 会计报告
)GB3=@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(y-x01H Accounting Society of China 中国会计学会
hO5K\QnRL accounting statement 会计报表
Vf"O/o}hq, accounting system 会计制度;会计系统
&oon'q5; accounting transaction 会计事项;帐务交易
XRClBTKF accounting treatment 会计处理
V?U%C%C|e accounting year 会计年度
sKe9at^E]> accretion 增值;添加
<QYCo1_ accrual 应计项目;应累算数目
9@$tiDV accrual basis 应计制;权责发生制
%bCcsdK accrual basis accounting 应计制会计;权责发生制会计
_fVh%_oH1 accrue 应累算;应计
qf_hb accrued benefit 应累算利益
l81&[ accrued charges 应计费用
~AEqfIx*^& accrued cumulative preference share dividend 应累算的累积优先股股息
R59e&
accrued expenses 应累算费用
=-OCM*5~S accrued interest payable 应付利息;应计未付利息
54`bE$:+ accrued interest receivable 应收利息;应计未收利息
ZAI1p+ accrued right 累算权益
3X88x-3 accruing profit 应累算的利润
Ymwx(Pm accumulated fiscal reserve 累积财政储备
r24\DvS accumulated profit 累积利润;滚存溢利
4]Un=?)I accumulated reserve 累积储备
Hv[d<ylO accumulation of surplus income 累积收益盈余
Qh)|FQ[s$r acquired assets 既得资产
wJapGc! acquisition 收购;购置;取得
^2&O3s acquisition cost 购置成本
s[0prm5. acquisition expenses 购置费用
<7vI h0 acquisition of 100% interest 收购全部股权
Ma` acquisition of control 取得控制权
xTa4.ZXg acquisition of fixed assets 购置固定资产
F'V+2,. acquisition of shell “买壳”
wc<2Uc acquisition price 收购价
a}5vY act of God 天灾
n4ds;N3Hd acting partner 执事合伙人
4f@havFIJ active market 买卖活跃的市场;交投畅旺的市场;旺市
377j3dP active partner 积极参与的合伙人
"@c';".| active trading 交投活跃
v`z=OHc actual circulation 实际流通
"Cb.cO$i; actual cost 实际成本
afxj[;p! actual expenditure 实际开支;实际支出
m~= ]^e actual income 实际入息;实际收入;实际收益
_'?8s6 H actual market 现货市场
*@-q@5r}! actual price 现货价;实际价格
|x _-I#H actual profit 实际利润
/{eih]`x( actual quotation 实盘;实际价位;实际报价
J[<D/WIH actual year basis 按实际年度计算
>.!5M L\ actuals 实货
vWnHC actuarial investigation 精算调查
~aauW? actuarial principle 精算原则
H#1*'e> actuarial report 精算师报告
wzNt c)~i Actuarial Society of Hong Kong 香港精算学会
1cHSgpoJ actuarial valuation 精算师估值
H
'WFORso[ actuary 精算师
C*W.9 ad referendum agreement 暂定协议;有待覆核的协定
0I(GB;E ad valorem duty 从价税;按值征税
'gk81@| ad valorem duty system 从价税制
4y]: Gqz~ ad valorem fee 从价费
v$.JmL0^J ad valorem tariff 从价关税
'?vgp additional allowance 额外免税额
s60:0 > additional amount for unexpired risk 未过期风险的额外款额
Qq;m"M / additional assessable profit 补加应评税利润
6*(h9!_T1 additional assessment 补加评税
K=!ZI/+ju additional commitment 额外承担
t9f4P^V` additional commitment vote 额外承担拨款
HdY3DdC%q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UgnsV*e & additional dependent parent allowance 供养父母额外免税额
Pt PGi^ additional provision 额外拨款
Dj,+t+| additional stamp duty 附加印花税
8Y{}p[UFT additional tax 补加税罚款;补加税款
0bnVIG2q Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
C%95~\Ds adjudged bankrupt 被裁定破产
zP{<0o adjudicated bankrupt 裁定破产人
NU)`js adjudication fee 裁定费;评定印花税额手续费;评估契据费
UuOLv;v adjudication of bankruptcy 裁定破产;宣告破产
gT5Ji~xI adjudication of insolvency 裁定无力偿还债务
TQ 5MKqR$ adjusted actual 经调整的实数;调整后的实数
JucxhjV#, adjusted current assets 经调整的流动资产;调整后的流动资产
!q=Q~ea adjusted figure 经调整的数字;调整后的数额
P$(iB.& adjusted liabilities 经调整的负债;调整后的负债
764}yV> adjusted loss 经调整的亏损;调整后的亏损
f>wW}- adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Il&"=LooZ adjusted profit 经调整的利润;调整后的利润
S}v{^vR adjusted surplus 经调整的盈余额;调整后的盈余额
l_YdIUl adjusted value 经调整的价值;调整后的价值
"j.oR}s9?# adjustment 调整;修订;理算〔保险〕
z2s|.M]&-D adjustment centre 调剂中心
<mo^Y k3 adjustment lag 调整过程的时间差距;调整时差
"zeJ4f adjustment mechanism 调整机制
{-v\&w adjustment of loss 亏损调整
>jrz;r adjustment process 调整过程;调整程序
Jc"$p\ $- adjustment range 调整幅度
11@2 ;vw administered exchange rate 受管制汇率
^qId]s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qV, $bw administration expenses 行政费用
y
8d`}, administration fee 手续费;行政费
Zjp5\+hHV administration in bankruptcy 破产管理
eJ=Y6;d$ administration order 遗产管理令
u\1Wkxj administrator 管理人;遗产管理人
iRj x];:Vu administrator of the estate 遗产管理人
d4/`:?w admission of debt 债项承认书
KWigMh\r admission of proof 接纳债权证明
zZ+LisS s& advance 放贷款项;垫付款项;预支款项;预付款项
BJO~$/R?v advance account 暂支帐目;预付款帐户
Xb+if advance compensation 预付补偿金
q/w6sQx$ advance from shareholder 股东垫款
T`w};]z^d2 advance pending reimbursement 预支以待日后付还
tO+ %b=Z^ advanced economy 先进经济体系
8O.:3%D~
t advancement 预付;预付财产
21/a3Mlx# advances warrant 垫款令
'+q' H advancing 贷出
sw qky5_K adverse balance 逆差
E/L?D adverse exchange 逆汇
m)[wZP*e advertisement addressed to shareholders 在报章刊登的致股东通告
h@>rjeY@ advice for collection 托收通知书
G5QgnxwP2 advice of drawing 提款通知书;汇票通知书
&J&w4"0N' advice of payment 付款通知
'/yx_RK2? Advisory Committee [Securities and Futures Commission]
$Op/5j 谘询委员会〔证券及期货事务监察委员会〕
eFXi )tl Advisory Committee on Diversification 经济多元化谘询委员会
HDW\S# affidavit 誓章;遗产申报誓章
1:;&wf affidavit of no receipt 述明无收款的誓章
WJFTy+bD affiliate 联号;联营公司;附属公司
qq9tBCk affiliated company 附属公司;联号;联营公司
`.sIZku affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^K77V$v affordability 负担能力
.J6j" African Development Bank [AfDB] 非洲开发银行
{z[HNSyRs after-acquired property 事后取得的财产
ukDH@/ after-hours dealing 市后交易
1(;33),P8 after-tax profit 税后盈利;税后利润;税后溢利
YI),q.3X~ agency agreement 代理协议
9
<kkzy agency expenses 代理机构的开支
_7j/[ agency fee 代理费
4Utx
9^ Agency Law 《代理法》
#;*ai\6>vD agent 代理人;承销人
4Tzu"y agent of company 公司代理人
ry'^1~, agent's fee 代理人费;经纪费
0.Ol@fO aggregate 总计;总数;总体数字
LN6 JH! aggregate amount 总款额;总额
x]d"|jmVZ aggregate assets and liabilities 总体资产与负债
://|f aggregate at constant price 按固定价格计算的总体数字
Dgq[g_+l aggregate demand 总需求
-_4jJxh=OB aggregate gross position 总持仓量
jf)JPa_ aggregate limit 总限额
$evuPm8G aggregate of salaries tax 合计薪俸税
tSXjp aggregate performance 总体表现;总体业绩
O*n%2Mam aggregate supply 总体供应
p2NB~t7Z aggregate surplus 总盈余
X8l1xD aggregate total 整体总额
Q-dHR
i aggregate value 总值;合计价值
pYhI{ aggregated basis 合计基准
v!'@NW_ aggregated net chargeable income 合计应课税入息实额
{u=\-|t aggregation 合并计算;合计;总和
Mn\B\ aggregation of incomes of husband and wife 夫妇入息合并计算
f+*2K^B aggregation of property 财产的总和
O"-PNF,J agio 差价;贴水
_467~5JkU Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
A[$wxdc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C^42=? 《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.3<HI."* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
VX>t!JP p 《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》
Z%n.:I<%ZV Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
D>x'3WYR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
LYq2A,wm$ agreement for a settlement 授产协议
(PrPH/$ agreement for assignment 转让协议
<ZvPtW agreement for sale 售卖协议;买卖协议
V_d%g<n4 agreement for sale and purchase 买卖协议
,l?76g agreement for the payment of interest 支付利息协议
Dp6"I!L<| agreement for the repayment of money 还款协议
5~R{,]52 agreement of reinsurance 再保险协议
S| -{wC% Agricultural Bank of China 中国农业银行
w>q_8V_K air passenger departure tax 飞机乘客离境税
]aW.b_7<9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[MXXY airport tax 机场税
?QIQ,?. alcohol duty 酒精税
<sFf'W_3{ alienation 让与;让渡;转让
yExyx?j. alimony 生活费;赡养费
m}'@S+k^ All Ordinaries Index [AOI] 所有普通股指数
leYmVFE all risks 全险;综合险
nT.2jk+ All Sales Record for Stock Market 《股票市场成交报告》
'nDT.i Allied Capital Resources Limited 新联财务有限公司
I/-w65J] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
CY).I`aJ allocation letter 拨款信件
4aGpKvW allocation of fund 分配款项;预留款项
awW\$Q allocation of profit 利润分配;溢利分配
`M<G8ob allocation warrant 拨款令
yhn
$4;m allotment 分配;配股
C`_D{r allotment notice 股份配售通知;配股通知
5F+ f '~ allotment of shares 股份分配
! tPK"k allowable 可获宽免;免税的
ZXDMbMD allowable business loss 可扣除的营业亏损
;Wh[q*A allowable expenses 可扣税的支出
[^=8k2 allowance 免税额;津贴;备抵;准备金
0|Ft0y`+ allowance for debts 债项的免税额
i R5soIR allowance for depreciation by wear and tear 耗损折旧免税额
E|uXi)!.x allowance for funeral expenses 殡殓费的免税额
\*"0wR;[K allowance for inflation 为通货膨胀而预留的款项;通胀准备金
4sE=WPKF# allowance for repairs and outgoings 修葺及支出方面的免税额
-^
ayJ73 allowance to debtor 给债务人的津贴
$I0a2Z=dP alteration of capital 资本更改
W2(=m!:U alternate trustee 候补受托人
xs`gN amalgamation 合并
%7wzGtM]ps ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k#+^=F^)I ambit of charges 征税范围;收费范围
cCKda3v!O amended valuation 经修订的估值
R#bV/7Ol American Commodities Exchange 美国商品交易所
B=/=U7T American Express Bank Limited 美国运通银行
&>4$ [m>n American Stock Exchange 美国证券交易所
9U1!"/F amortization 摊销
g#3x)97Z amount due from banks 存放银行同业的款项
|wn LxI amount due from banks abroad 存放海外银行同业的款项
F7Yuky amount due from holding companies 控股公司欠款
e14Q\ amount due from local banks 存放本港银行同业的款项
I}0- amount due to banks 银行同业的存款
CMjPp`rA amount due to banks abroad 海外银行同业的存款
][qA@3^Tw amount due to holding companies 控股公司存款
Ip\g^ia amount due to local banks 本港银行同业的存款
;ypO' amount due to outport banks 外埠银行同业的存款
54_m{&hb amount for note issue 发行纸币的款额
*YOnX7*Km amount of bond 担保契据的款额
8-6{MJ?F amount of consideration 代价款额
vKLG9ovlY amount of contribution 供款数额
d}CMX$1 amount of indebtedness 负债款额
(X'K)*G# amount of principal of the loan 贷款本金额
u}0t`w: amount of rates chargeable 应征差饷数额
xW )8mv?4n amount of share capital 股本额
`fVA.% amount of sums assured 承保款额
(P]^5D amount of variation 变动幅度
V"p*Jd"w amount of vote 拨款数额
]= D amount payable 应付款额
*4\ub:9 amount receivable 应收款额
#!j&L6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sJYX[ analysis 分析
jo:p*Q"F ancillary risk 附属风险
bbA<Zp annual account 周年帐目;周年帐目报表;年度决算;年结
j*\MUR= annual accounting date 年结日期
yG_.|%e annual allowance 每年免税额;年积金;年度津贴;年津
GDe$p;#"9g annual balance 年度余额
IN*Z__l8j` annual disposable income 每年可动用收入
&1n0(qB annual estimates 周年预算
l%w|f`B: annual fee 年费
B|w}z1. annual general meeting 周年大会
$jL.TraV7 annual growth rate 年增率;每年增长率
uty]-k annual long-term supplement 长期个案每年补助金
L)"w-,zy annual pensionable emolument 可供计算退休金的年薪
2a}_|#* annual report 年报
@WUCv7U Annual Report on the Consumer Price Index 《消费物价指数年报》
Gwk@X/q annual return 周年报表;周年申报表;每年报税表格
3p#^#1/_ Annual Return Rules 《周年报表规则》
lsxii-#O annual review of consumer prices 每年消费物价回顾
j}Mpc;XOc annual roll-forward basis 逐年延展方式
M/ \~ annual salary 年薪
BNLall annual statement 年度报表;年度决算表
Pl
,M>IQ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
_+7f+eB annuitant 年金受益人
N#qoKY(# annuity 年金
wOSNlbQ5jl annuity contract 年金合约
O3^@" IY annuity on human life 人寿年金
O$ \N]# antecedent debt 先前的债项
L(YT6Vmm+t ante-dated cheque 倒填日期支票
32J anticipated expenditure 预期开支
r8E!-r}rno anticipated net profit 预期纯利
LDNUywj@w anticipated revenue 预期收入
&$
9bC't6 anti-inflation measure 反通货膨胀措施
n6dg
anti-inflationary stance 反通货膨胀立场
\Bf{/r5x apparent deficit 表面赤字
ON^u|*kO apparent financial solvency 表面偿债能力
g:V6B/M& apparent partner 表面合伙人
;0WlvKF application for personal assessment 个人入息课税申请书
<CdO& xUY application of fund 资金应用
<7h'MNf& application to release as liquidator and to destruct the books of accounts and documents
Z.:A26 申请免除清盘人职务及毁灭帐簿与文件
WV5R$IqY appointed actuary 委任精算师
HKf3eC appointed auditor 委任核数师;委任审计师
? -tw *2+ appointed trustee 委任的受托人
iWsIc\!+, appointer 委任人
Oms`i&}"} apportioned pro rata 按比例分摊
~'Hwszpb apportionment 分配;分摊
8A=(,)`}9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6Vo}Uaq4 apportionment formula 分摊方程式
83|/sWrvh apportionment of estate duty 遗产税的分摊
@ZWKs
appraisal 估价;评估
DtX{0p<T3 appreciable growth 可观增长
!o7.L%S appreciable impact 显着影响
5
[*jfOz appreciable increase 可观增长
Ei!z? sxzx appreciation 增值;升值
uDUSR+E> appreciation against other currencies 相对其他货币升值
B$n\m854 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
dWEx55>,1 appreciation tax 增值税
pwQ."2x appropriation 拨款;拨用;拨付
-A~<IyPt appropriation account 拨款帐目
0J B"@U&- Appropriation Bill 拨款法案
n%hnL$!z appropriation-in-aid system 补助拨款办法
vOU-bF%u approved assets 核准资产
ekXHfA!i% approved basket stock 认可一篮子证券
:2+:(^l approved budget 核准预算
owB)+ approved charitable donation 认可慈善捐款
pQJZE7S approved charitable institution 认可慈善机构
W@LR!EW) approved currency 核准货币;认可货币
\wP$"Z}j approved estimates 核准预算
B;$5*3D+ approved estimates of expenditure 核准开支预算
ny0`~bl{p approved overseas insurer 核准海外保险人
rA7S1)Kq approved overseas trust company 核准海外信托公司
q
Sah _N approved pooled investment fund 核准汇集投资基金
f&J*(F*u approved provident fund scheme 认可公积金计划
IB<ihk approved provision 核准拨款
g>{=R|uO5 approved redeemable share 核准可赎回股份
+-i@R% approved regional stock 认可地区性证券
s4\2lBU? approved retirement scheme 认可退休金计划
-u(#V#}OV? approved subordinated loan 核准附属贷款
KA7nncg;, arbitrage 套戥;套汇;套利
?xega-l arbitrageur 套戥者;套汇者
: nn'> arbitrary amount 临时款项
xMu6PM<l arrangement 措施;安排;协定
`3Y+:!q arrears 欠款
>3/<goXk7 arrears of pay 欠付薪酬
nDfDpP& arrears of revenue 逾期未收税款;逾期未收的帐项
?M);wBe( articles of association 组织章程;组织细则;组织章程细则
-b<+Ra Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
6kk(FVX ascertainment of profit 确定利润
dcsd//E "Asia Clear" “亚洲结算系统”
3FfS+q*3S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p_(
NLJ% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lwlR"Z Asian Development Fund [ADF] 亚洲发展基金
Wh7nli7f_ Asian dollar bond 亚洲美元债券
%$U+?lk} Asian dollar market 亚洲美元市场
~PHG5?X Asian dollar rate 亚洲美元利率
c'C2V9t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|gNOv;l Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b?l\QMvi asked price 沽盘;喊价;索价;卖方报价
G4~J+5m k assessable income 应评税入息
GOjri assessable loss 应评税亏损
o<;"+ @v assessable profit 应评税利润
d4U_Wu& assessable value 应评税值
-#@;-2w assessed profit 估定利润
ZzY6M"eUXD assessed value 经评估价值
p}\!"&,^m assessment 评税;评定;估价;评税单
!!AutkEg> assessment number 评税编号;估价编号
(<