A:
:F
pt>g A share A股;甲类股份
7?qRz abatement of tax 减税;减扣免税额
kw5`KfG9 ABN AMRO Bank N.V. 荷兰银行
=S|dzgS/ above-the-line expenditure 线上项目支出;经常预算支出
|[MtUWEW above-the-line receipt 线上项目收入;经常预算收入
{3K`yDF ABSA Asia Limited 南非联合亚洲有限公司
T49^ absolute change 绝对数值变更
rl:D>t(:. absolute expenditure 实际开支
\' >d.'d absolute guideline figure 绝对准则数字
\
6 :7 absolute interest 绝对权益
6yedl0@wa! absolute order of discharge 绝对破产解除令
nOq`Cwh9 absolute profit margin 绝对利润幅度
B\6%.R absolute value 实值;绝对值
Z6_fI absolutely vested interest 绝对既得权益
Wrs6t absorbed cost 已吸收成本;已分摊成本
4[
=C,5r absorption 吸收;分摊;合并
^2"3h$DJfS absorption rate 吸收率;摊配率;分摊率
<4jqF 4
W ACB Finance Limited 亚洲商业财务有限公司
)q>q]eHz acceptable form of reciprocity 合理的互惠条件
mxmj acceptable rate 适当利率;适当汇率
k;!}nQ& acceptance agreement 承兑协议
5 8gkE94 acceptance for honour 参加承兑
2;`WI:nt acceptor 承兑人;接受人;受票人
WU{9lL= acceptor for honour 参加承兑人
@8U8> 'zDE accident insurance 意外保险
jl,>0MA Accident Insurance Association of Hong Kong 香港意外保险公会
zC>zkFT>H accident insurance scheme 意外保险计划
]DLs'W;) accident year basis 意外年度基准
!'8jy_<9 accommodation 通融;贷款
fU^5Dl accommodation bill 通融票据;空头票据
].3@ Dk accommodation party 汇票代发人
F tay8m@f account balance 帐户余额;帐户结余
h?-M+Ac account book 帐簿
~otV'= /my account collected in advance 预收款项
M b(hdS90 account current book 往来帐簿
IS%e5 account of after-acquired property 事后取得的财产报告
M`QK{$1p account of defaulter 拖欠帐目
QHw{@* account payable 应付帐款
z9ZS&=> account payee only [A/C payee only] 只可转帐;存入收款人帐户
%QFeQ(b/( account receivable 应收帐款
Dj x[3[' account receivable report 应收帐款报表
lcuqzX{7 account statement 结单;帐单;会计财务报表
/|,:'W%U account title 帐户名称;会计科目
m";?B1%x accountant's report 会计师报告
]h}O&K/ Accountant's Report Rules 会计师报告规则
:[bpMP<bz; accounting and auditing procedure 会计与审计程序;会计与核数程序
ky@DH(^> Accounting Arrangements 《会计安排》
t[X,m]SX accounting basis 会计基础
884 -\M"h accounting by Official Receiver 破产管理署署长呈交的帐目
CC XOxd Accounting Circular 《会计通告》
hXQo>t-$ accounting class 会计类别
g/`z.? accounting date 记帐日期;会计结算日期
K#a_7/!v/ accounting for money 款项核算
!-s 6B Accounting Officer 会计主任
uEDvdd#V. accounting period 会计报告期;会计期
l8RKwECdPn accounting policy 会计政策;会计方针
I0(nRu<
accounting practice 会计惯例
VpWpC& accounting principle 会计准则
V; 1i/{ accounting record 会计记录
4B'-tV accounting report 会计报告
=xRxr@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^LAdN8Cbb Accounting Society of China 中国会计学会
^1`T_+#[s accounting statement 会计报表
c$~J7e6$ accounting system 会计制度;会计系统
A:,R.P>`C accounting transaction 会计事项;帐务交易
*sq+ Vc( accounting treatment 会计处理
UszR. Z accounting year 会计年度
XMm(D!6 accretion 增值;添加
`d!~)D accrual 应计项目;应累算数目
+*KDtqZjk accrual basis 应计制;权责发生制
S<"`9r)av accrual basis accounting 应计制会计;权责发生制会计
~ ]^<*R accrue 应累算;应计
@po|07
accrued benefit 应累算利益
s]i<D9h accrued charges 应计费用
X.JPM{] accrued cumulative preference share dividend 应累算的累积优先股股息
.*+e?- accrued expenses 应累算费用
81Ityd-} accrued interest payable 应付利息;应计未付利息
f<P>IE accrued interest receivable 应收利息;应计未收利息
$iOkn|~<@W accrued right 累算权益
0xpE+GY accruing profit 应累算的利润
VMV~K7%0 accumulated fiscal reserve 累积财政储备
rI4N3d;C accumulated profit 累积利润;滚存溢利
Fn*)!,) accumulated reserve 累积储备
gclw>((5 accumulation of surplus income 累积收益盈余
JsbH'l acquired assets 既得资产
WkK.ON^ acquisition 收购;购置;取得
T.iVY5^< acquisition cost 购置成本
I)}T4OOc/ acquisition expenses 购置费用
Wup%.yT~Ds acquisition of 100% interest 收购全部股权
Ub<^;Du5 acquisition of control 取得控制权
:qO)^~x acquisition of fixed assets 购置固定资产
=.f<"P51k acquisition of shell “买壳”
]|)M /U * acquisition price 收购价
BZ>,Qh!J act of God 天灾
5=9gH acting partner 执事合伙人
7wwlZ;w active market 买卖活跃的市场;交投畅旺的市场;旺市
!-Md+I_ active partner 积极参与的合伙人
(vr
v-4 active trading 交投活跃
hPgDK.R' actual circulation 实际流通
a$h
zG- actual cost 实际成本
R9O[`~BA2 actual expenditure 实际开支;实际支出
j[\aGS7u actual income 实际入息;实际收入;实际收益
0vi\o`**Mj actual market 现货市场
OQa;EBO actual price 现货价;实际价格
?)'+l actual profit 实际利润
:H`Z.>K actual quotation 实盘;实际价位;实际报价
oM)4""| actual year basis 按实际年度计算
J-+p]xG actuals 实货
3M<T}> actuarial investigation 精算调查
Ikj_
0/%F actuarial principle 精算原则
e8$OV4X actuarial report 精算师报告
D}7G|gX1 Actuarial Society of Hong Kong 香港精算学会
+hKH\] actuarial valuation 精算师估值
l?swW+x\ actuary 精算师
O5 ?3nYHa ad referendum agreement 暂定协议;有待覆核的协定
!:w&eFC6 ad valorem duty 从价税;按值征税
PR*qyELu ad valorem duty system 从价税制
_4MT,kN ad valorem fee 从价费
:h60 ad valorem tariff 从价关税
|4A938'4j additional allowance 额外免税额
ck\gazo~q additional amount for unexpired risk 未过期风险的额外款额
Yeb-u+23 additional assessable profit 补加应评税利润
0@*EwI additional assessment 补加评税
NlV,]
$L1T additional commitment 额外承担
coFQu ;i additional commitment vote 额外承担拨款
0I
\l_St@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jbK<"T5 additional dependent parent allowance 供养父母额外免税额
o5|P5h additional provision 额外拨款
6qzy eli additional stamp duty 附加印花税
TWAt)Q"J additional tax 补加税罚款;补加税款
n8vteGQ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
3# r`e adjudged bankrupt 被裁定破产
R=u!RcvR adjudicated bankrupt 裁定破产人
r2; )VS adjudication fee 裁定费;评定印花税额手续费;评估契据费
Ve\=By-a| adjudication of bankruptcy 裁定破产;宣告破产
0R[onPU_vZ adjudication of insolvency 裁定无力偿还债务
H@!kgaNF adjusted actual 经调整的实数;调整后的实数
&[iunJv:eq adjusted current assets 经调整的流动资产;调整后的流动资产
8WvQ[cd adjusted figure 经调整的数字;调整后的数额
5/"&C-t adjusted liabilities 经调整的负债;调整后的负债
A *_ |/o adjusted loss 经调整的亏损;调整后的亏损
"=ogO/_Q" adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
CH3bpZv adjusted profit 经调整的利润;调整后的利润
3D/<R|p adjusted surplus 经调整的盈余额;调整后的盈余额
($A0umW1% adjusted value 经调整的价值;调整后的价值
#_}r)q
adjustment 调整;修订;理算〔保险〕
_ZU.;0 adjustment centre 调剂中心
FeAMt adjustment lag 调整过程的时间差距;调整时差
ss>p adjustment mechanism 调整机制
skRI\ adjustment of loss 亏损调整
H(k-jAO, adjustment process 调整过程;调整程序
i4 Vv6Sx1 adjustment range 调整幅度
MY `V0 administered exchange rate 受管制汇率
6}9`z8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ko|p&-Z; administration expenses 行政费用
#3m7`}c administration fee 手续费;行政费
Gv uX"J administration in bankruptcy 破产管理
w~I;4p~(N administration order 遗产管理令
dN)!B!*aI administrator 管理人;遗产管理人
w`;>+_ E7 administrator of the estate 遗产管理人
Jg\1(ix admission of debt 债项承认书
c!})%{U admission of proof 接纳债权证明
V)g{ Ew]: advance 放贷款项;垫付款项;预支款项;预付款项
rAZsVnk? advance account 暂支帐目;预付款帐户
cw)'vAE advance compensation 预付补偿金
)]~;Ac^x advance from shareholder 股东垫款
;$= GrR advance pending reimbursement 预支以待日后付还
5? rR'0 advanced economy 先进经济体系
ek3,ss3 advancement 预付;预付财产
!tL&Ktoj advances warrant 垫款令
;x=r.3OQy advancing 贷出
-w#Hy>E adverse balance 逆差
+GqV9x 8 adverse exchange 逆汇
7,![oY[ advertisement addressed to shareholders 在报章刊登的致股东通告
ahJu+y advice for collection 托收通知书
[hT|]|fJS; advice of drawing 提款通知书;汇票通知书
f/Q7WXl0
advice of payment 付款通知
v%%;Cp73 Advisory Committee [Securities and Futures Commission]
XdR^,;pWE 谘询委员会〔证券及期货事务监察委员会〕
[C TR8 Advisory Committee on Diversification 经济多元化谘询委员会
OY>0qj affidavit 誓章;遗产申报誓章
KKLW-V\6K affidavit of no receipt 述明无收款的誓章
<h"*"q|9 affiliate 联号;联营公司;附属公司
j%y)%4F8 affiliated company 附属公司;联号;联营公司
[)&(zJHX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y$n`+%_ affordability 负担能力
eGJ}';O,g African Development Bank [AfDB] 非洲开发银行
R:LThFx after-acquired property 事后取得的财产
^%:syg_RM[ after-hours dealing 市后交易
==z,vxr after-tax profit 税后盈利;税后利润;税后溢利
;:)?@IuSy agency agreement 代理协议
&InMI#0mV agency expenses 代理机构的开支
yj+HU5L4 agency fee 代理费
0,x<@.pW Agency Law 《代理法》
EN!Q]O| agent 代理人;承销人
:',Q6j( s agent of company 公司代理人
7P2?SW^ agent's fee 代理人费;经纪费
+UTs2*H/^ aggregate 总计;总数;总体数字
u3>Dvl@ aggregate amount 总款额;总额
s{]2~Z^2od aggregate assets and liabilities 总体资产与负债
a#qC.,$A aggregate at constant price 按固定价格计算的总体数字
edW:(19} aggregate demand 总需求
Z}
8m]I aggregate gross position 总持仓量
0f<$S$~h aggregate limit 总限额
ee=d*) aggregate of salaries tax 合计薪俸税
<&$:$_ah aggregate performance 总体表现;总体业绩
a &89K aggregate supply 总体供应
C"We>! aggregate surplus 总盈余
1ukCH\YgU aggregate total 整体总额
IO4 8sV } aggregate value 总值;合计价值
9se,c aggregated basis 合计基准
@zHTKi` aggregated net chargeable income 合计应课税入息实额
pxs#OP aggregation 合并计算;合计;总和
y,`SLgBID aggregation of incomes of husband and wife 夫妇入息合并计算
EZ.|6oug\ aggregation of property 财产的总和
6tBh`nYB= agio 差价;贴水
S1R:/9
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Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V+M=@Pvp9 《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》
{'QA0K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\2K_"5 《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》
*k]izWsV* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
PJCRvs|X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V_SZp8 agreement for a settlement 授产协议
i8tH0w/(M agreement for assignment 转让协议
$g?`yE(K agreement for sale 售卖协议;买卖协议
3%JPJuNVw agreement for sale and purchase 买卖协议
m R3km1T agreement for the payment of interest 支付利息协议
n;eK2+}] agreement for the repayment of money 还款协议
wV9[Jl\Z agreement of reinsurance 再保险协议
Hz&.]yts2J Agricultural Bank of China 中国农业银行
2JV,AZf air passenger departure tax 飞机乘客离境税
#SzCd&hI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<L72nwcK airport tax 机场税
d`_X$P4y alcohol duty 酒精税
wjr1?c alienation 让与;让渡;转让
]y3'6! alimony 生活费;赡养费
6uU2+I All Ordinaries Index [AOI] 所有普通股指数
TzCNY@y all risks 全险;综合险
>4zH\T! All Sales Record for Stock Market 《股票市场成交报告》
#_,
l7q8U Allied Capital Resources Limited 新联财务有限公司
$YmD; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>q:0w{.TU allocation letter 拨款信件
RK*ZlD< allocation of fund 分配款项;预留款项
dh~+0FZ{A allocation of profit 利润分配;溢利分配
:d7tzYT ^ allocation warrant 拨款令
M]+FTz allotment 分配;配股
Ier0F7]I allotment notice 股份配售通知;配股通知
DKjkO5R\ allotment of shares 股份分配
\>@'wl allowable 可获宽免;免税的
Z?vbe}pUM allowable business loss 可扣除的营业亏损
U(.3[x allowable expenses 可扣税的支出
0 ;b%@_E allowance 免税额;津贴;备抵;准备金
aK%i=6j! allowance for debts 债项的免税额
m|RA@sY%` allowance for depreciation by wear and tear 耗损折旧免税额
;n9r;$!f allowance for funeral expenses 殡殓费的免税额
\s.c.c*eh; allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Y+k)d^6r allowance for repairs and outgoings 修葺及支出方面的免税额
&wlSOC')j allowance to debtor 给债务人的津贴
P(1bd"Q alteration of capital 资本更改
pMB~Lt9 alternate trustee 候补受托人
5df~] -=0Y amalgamation 合并
{~"&$DY2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7h4"5GlO0 ambit of charges 征税范围;收费范围
kT!Y~c amended valuation 经修订的估值
eQ}o;vJN American Commodities Exchange 美国商品交易所
Btmv{'T_y@ American Express Bank Limited 美国运通银行
W6&s_ ( American Stock Exchange 美国证券交易所
)1KlcF amortization 摊销
JVzU'd;1! amount due from banks 存放银行同业的款项
]"3(UKx amount due from banks abroad 存放海外银行同业的款项
@bN`+DC!< amount due from holding companies 控股公司欠款
H$
!78/f amount due from local banks 存放本港银行同业的款项
v Kzq7E amount due to banks 银行同业的存款
.}}w@NO amount due to banks abroad 海外银行同业的存款
FM c9oyU~ amount due to holding companies 控股公司存款
50:$km\ amount due to local banks 本港银行同业的存款
-! dL
< amount due to outport banks 外埠银行同业的存款
a!1\,. amount for note issue 发行纸币的款额
7PDz ]i amount of bond 担保契据的款额
OZ*V7o amount of consideration 代价款额
BPoY32d"_ amount of contribution 供款数额
F+Qp
mVU amount of indebtedness 负债款额
H+]>*^'8 amount of principal of the loan 贷款本金额
+%$'(ts amount of rates chargeable 应征差饷数额
vGK'U*gGD amount of share capital 股本额
`YDe<@6' amount of sums assured 承保款额
B r GaCja amount of variation 变动幅度
DQ{Yr>J amount of vote 拨款数额
7*e7P[LQU amount payable 应付款额
pq"3)+3: amount receivable 应收款额
,qj Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!+?,y/*5( analysis 分析
,FvBZ.4c3= ancillary risk 附属风险
:
kVEB<G annual account 周年帐目;周年帐目报表;年度决算;年结
.c[v /SB] annual accounting date 年结日期
MCOz-8@|Y annual allowance 每年免税额;年积金;年度津贴;年津
=R08B)yR annual balance 年度余额
Rw$>()}H8 annual disposable income 每年可动用收入
$J>J@4 annual estimates 周年预算
>Lh+(M;+F annual fee 年费
F[Dhj,C" annual general meeting 周年大会
k!gft'iU annual growth rate 年增率;每年增长率
,[To)x5o annual long-term supplement 长期个案每年补助金
a *n^( annual pensionable emolument 可供计算退休金的年薪
N7=L^] annual report 年报
By| y: Annual Report on the Consumer Price Index 《消费物价指数年报》
c=U1/=R5 annual return 周年报表;周年申报表;每年报税表格
C F2*W).+ Annual Return Rules 《周年报表规则》
nVqFCBB annual review of consumer prices 每年消费物价回顾
k_rtsN annual roll-forward basis 逐年延展方式
;%r#pv~ annual salary 年薪
QRs!B!Fn0 annual statement 年度报表;年度决算表
jP{LMmV 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
WXqrx*?*+ annuitant 年金受益人
U"} ml annuity 年金
7-nz'-' annuity contract 年金合约
g?qh annuity on human life 人寿年金
wl1JKiodg antecedent debt 先前的债项
K)|#FRPM u ante-dated cheque 倒填日期支票
6{rH|Z anticipated expenditure 预期开支
$?^#G8J anticipated net profit 预期纯利
?@"B:#l anticipated revenue 预期收入
#GBe=tm\K anti-inflation measure 反通货膨胀措施
8~QEJW$ anti-inflationary stance 反通货膨胀立场
]XX8l:+ apparent deficit 表面赤字
BJgg-z{Y apparent financial solvency 表面偿债能力
IS;F9{ apparent partner 表面合伙人
[KIK}: application for personal assessment 个人入息课税申请书
-G<$wh9~3 application of fund 资金应用
l4oI5)w application to release as liquidator and to destruct the books of accounts and documents
@\,WJmW 申请免除清盘人职务及毁灭帐簿与文件
V j\1HQ appointed actuary 委任精算师
.6Swc? appointed auditor 委任核数师;委任审计师
&8R %W"<K appointed trustee 委任的受托人
g{&a|NU^ appointer 委任人
H\tz"<*`` apportioned pro rata 按比例分摊
B_w;2ZuA apportionment 分配;分摊
ipB*]B F[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Las4ux[_ apportionment formula 分摊方程式
6,j6,Q(67 apportionment of estate duty 遗产税的分摊
qGtXReK appraisal 估价;评估
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Y appreciable growth 可观增长
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^sA+ appreciable impact 显着影响
Z~}=q appreciable increase 可观增长
M{S7tMX appreciation 增值;升值
_ukKzY appreciation against other currencies 相对其他货币升值
5b9v`6Kq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-(FVTWi0 appreciation tax 增值税
|I7-7d-;/ appropriation 拨款;拨用;拨付
.aWEXJ appropriation account 拨款帐目
z= pb<Y@X Appropriation Bill 拨款法案
IxwOzpr appropriation-in-aid system 补助拨款办法
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