A:
eZHi6v)i A share A股;甲类股份
[z?XVl< abatement of tax 减税;减扣免税额
bbnAmZ ABN AMRO Bank N.V. 荷兰银行
-z@}:N-uR above-the-line expenditure 线上项目支出;经常预算支出
<GC:aG above-the-line receipt 线上项目收入;经常预算收入
#cA}B
L!3 ABSA Asia Limited 南非联合亚洲有限公司
_]NM@'e absolute change 绝对数值变更
aOOY_S
E absolute expenditure 实际开支
quR':=S5f absolute guideline figure 绝对准则数字
;a|A1DmZ absolute interest 绝对权益
-95`.o absolute order of discharge 绝对破产解除令
'ga@=;Wj absolute profit margin 绝对利润幅度
KMv|;yXYj4 absolute value 实值;绝对值
iJAW| dw} absolutely vested interest 绝对既得权益
^,50]uX_ absorbed cost 已吸收成本;已分摊成本
@/~41\=e absorption 吸收;分摊;合并
qe0@tKim absorption rate 吸收率;摊配率;分摊率
{=kA8U ACB Finance Limited 亚洲商业财务有限公司
ITTC} acceptable form of reciprocity 合理的互惠条件
v^pE=f*/ acceptable rate 适当利率;适当汇率
h^4oy^9 acceptance agreement 承兑协议
,Tpds ^ acceptance for honour 参加承兑
$W)FpN;CW/ acceptor 承兑人;接受人;受票人
?mMd6U&J acceptor for honour 参加承兑人
7be?=c)+" accident insurance 意外保险
) ":~`Z*@ Accident Insurance Association of Hong Kong 香港意外保险公会
}9'rTLM accident insurance scheme 意外保险计划
Jyn>:Yq( accident year basis 意外年度基准
nHhg#wR accommodation 通融;贷款
='f>p+*c% accommodation bill 通融票据;空头票据
eL],\\q accommodation party 汇票代发人
uE>}>6)b account balance 帐户余额;帐户结余
tG6 o^ account book 帐簿
tcs
Z!# account collected in advance 预收款项
YEGXhn5E account current book 往来帐簿
BZE19! account of after-acquired property 事后取得的财产报告
OLv( account of defaulter 拖欠帐目
edm&,ph] account payable 应付帐款
=,sMOJc> account payee only [A/C payee only] 只可转帐;存入收款人帐户
{It4=I)M account receivable 应收帐款
6oC(09 account receivable report 应收帐款报表
C>LkU |[ account statement 结单;帐单;会计财务报表
\Ew2@dF{O account title 帐户名称;会计科目
0tA+11Iu accountant's report 会计师报告
B^oXUEOImq Accountant's Report Rules 会计师报告规则
4aGHks8Z,\ accounting and auditing procedure 会计与审计程序;会计与核数程序
#fwG~Q( Accounting Arrangements 《会计安排》
Ts^IA67&< accounting basis 会计基础
H|Eu,eq-E accounting by Official Receiver 破产管理署署长呈交的帐目
,5nrovv Accounting Circular 《会计通告》
b2z~C{l accounting class 会计类别
";Lpf]< accounting date 记帐日期;会计结算日期
he/FtkU accounting for money 款项核算
Eh JYdO[e Accounting Officer 会计主任
YoXXelO&
accounting period 会计报告期;会计期
0 {w?u %'
accounting policy 会计政策;会计方针
t4nAy)I)P accounting practice 会计惯例
%_5B"on accounting principle 会计准则
%H:!/'45 accounting record 会计记录
WL>"hkx accounting report 会计报告
Yx,
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P
/Js!e<\ Accounting Society of China 中国会计学会
RS$e^_ W accounting statement 会计报表
KktQA*G accounting system 会计制度;会计系统
idV4hMF9 accounting transaction 会计事项;帐务交易
sb;81?| accounting treatment 会计处理
f9!wO';P6 accounting year 会计年度
~6R|
a accretion 增值;添加
|n0 )s% 8` accrual 应计项目;应累算数目
{BgGG@e accrual basis 应计制;权责发生制
wAITE|H<zj accrual basis accounting 应计制会计;权责发生制会计
B4I|"5G2y accrue 应累算;应计
J)66\h= accrued benefit 应累算利益
C8i}~x< accrued charges 应计费用
s`&8tP accrued cumulative preference share dividend 应累算的累积优先股股息
FFPO?y$ accrued expenses 应累算费用
RTSg= accrued interest payable 应付利息;应计未付利息
G<$UcXg accrued interest receivable 应收利息;应计未收利息
JGJQ5zt accrued right 累算权益
@>JO &,od accruing profit 应累算的利润
R}*e% EG/ accumulated fiscal reserve 累积财政储备
m"`&FA accumulated profit 累积利润;滚存溢利
#lNi\Lw+j accumulated reserve 累积储备
ppS,9e- accumulation of surplus income 累积收益盈余
Riw#+#r]/ acquired assets 既得资产
o XA*K.X< acquisition 收购;购置;取得
U$qSMkj6RK acquisition cost 购置成本
7kHEY5s
" acquisition expenses 购置费用
\acjv|] acquisition of 100% interest 收购全部股权
Uq7 y4zJ acquisition of control 取得控制权
+
6O5hZ acquisition of fixed assets 购置固定资产
'a*tee ^RS acquisition of shell “买壳”
&c0U\G|j acquisition price 收购价
ZY=x$($f act of God 天灾
UT+B*?,h acting partner 执事合伙人
/9;)zI active market 买卖活跃的市场;交投畅旺的市场;旺市
(@mvNlc: active partner 积极参与的合伙人
?-Fp rC active trading 交投活跃
1)vdM(y3j actual circulation 实际流通
C;M.dd actual cost 实际成本
nxCwg> actual expenditure 实际开支;实际支出
rk{DrbRx actual income 实际入息;实际收入;实际收益
<1>\?$)D actual market 现货市场
yX?& K}JI actual price 现货价;实际价格
RD<l<+C^~ actual profit 实际利润
UuW" actual quotation 实盘;实际价位;实际报价
Ydh]EO0' actual year basis 按实际年度计算
36e!je actuals 实货
#"=_GA^.{ actuarial investigation 精算调查
"^yTH/m actuarial principle 精算原则
g*TAaUs|n actuarial report 精算师报告
6;k#|-GU& Actuarial Society of Hong Kong 香港精算学会
$s$z"< actuarial valuation 精算师估值
hC=9%u{r? actuary 精算师
pl%3RVpoc ad referendum agreement 暂定协议;有待覆核的协定
x)h5W+$ ad valorem duty 从价税;按值征税
y#o ,Vg*V ad valorem duty system 从价税制
6*le(^y` ad valorem fee 从价费
)k{zRq:d ad valorem tariff 从价关税
S8^W)XgC; additional allowance 额外免税额
D^$Nn*i;U additional amount for unexpired risk 未过期风险的额外款额
lt[{u$ additional assessable profit 补加应评税利润
"8>*O;xk additional assessment 补加评税
Ns?y)
G>: additional commitment 额外承担
9=89)TrY additional commitment vote 额外承担拨款
/w$<0hH#'8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
y7txIe!<5 additional dependent parent allowance 供养父母额外免税额
Q47Rriw additional provision 额外拨款
C AVqjT7 additional stamp duty 附加印花税
!O~EIz additional tax 补加税罚款;补加税款
y4^6I$M7V Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
!inonR adjudged bankrupt 被裁定破产
:Em[>XA adjudicated bankrupt 裁定破产人
[R TB|0Q adjudication fee 裁定费;评定印花税额手续费;评估契据费
AtGk
_tpVZ adjudication of bankruptcy 裁定破产;宣告破产
JL=MlZ adjudication of insolvency 裁定无力偿还债务
k.NgE/;3 adjusted actual 经调整的实数;调整后的实数
J*IC&jH: adjusted current assets 经调整的流动资产;调整后的流动资产
VnAJOR7lrx adjusted figure 经调整的数字;调整后的数额
tT>~;l%' adjusted liabilities 经调整的负债;调整后的负债
8&\<p7}=h adjusted loss 经调整的亏损;调整后的亏损
l1fP@| 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
`D6Bw=7 adjusted profit 经调整的利润;调整后的利润
3@f@4t@5V adjusted surplus 经调整的盈余额;调整后的盈余额
m_wBRan adjusted value 经调整的价值;调整后的价值
dq?{?~3 adjustment 调整;修订;理算〔保险〕
T.]+T[}! adjustment centre 调剂中心
#p_3j 0S adjustment lag 调整过程的时间差距;调整时差
4{7O}f adjustment mechanism 调整机制
Pfj{TT.#L adjustment of loss 亏损调整
~&8ag` adjustment process 调整过程;调整程序
M#c.(QdF adjustment range 调整幅度
-}_-#L!Q administered exchange rate 受管制汇率
-SnP+X! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D7T(B=S6 administration expenses 行政费用
?aR)dQ administration fee 手续费;行政费
|#fqHON administration in bankruptcy 破产管理
7+ QD=j- administration order 遗产管理令
dOh`F~
Y)e administrator 管理人;遗产管理人
EW7heIT$ administrator of the estate 遗产管理人
&_n~# Mex admission of debt 债项承认书
l$=Y(Xk admission of proof 接纳债权证明
n@r'b{2;l advance 放贷款项;垫付款项;预支款项;预付款项
~ x-
R78' advance account 暂支帐目;预付款帐户
<1cYz\/!M advance compensation 预付补偿金
*J&XM[t advance from shareholder 股东垫款
LT']3w advance pending reimbursement 预支以待日后付还
l(
/yaZ` advanced economy 先进经济体系
1$vsw advancement 预付;预付财产
Q{F*%X advances warrant 垫款令
q'{LTg0kk advancing 贷出
3eX;T +|o adverse balance 逆差
|7KW'=O adverse exchange 逆汇
PZmg7N advertisement addressed to shareholders 在报章刊登的致股东通告
/2Q@M> advice for collection 托收通知书
m08:EXP advice of drawing 提款通知书;汇票通知书
s_xWvx8?4. advice of payment 付款通知
{U/a h2* Advisory Committee [Securities and Futures Commission]
0 UdAF 谘询委员会〔证券及期货事务监察委员会〕
b.V\EOk Advisory Committee on Diversification 经济多元化谘询委员会
1D159 NLB affidavit 誓章;遗产申报誓章
3}V`]B#a affidavit of no receipt 述明无收款的誓章
X;25G affiliate 联号;联营公司;附属公司
4
qMO@E_ affiliated company 附属公司;联号;联营公司
+c$]Q-( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uSh!A affordability 负担能力
%5.aC|^} African Development Bank [AfDB] 非洲开发银行
huVw+vAA after-acquired property 事后取得的财产
.4P5tIn\ after-hours dealing 市后交易
DdJ>1504 after-tax profit 税后盈利;税后利润;税后溢利
Wm! lWQu7 agency agreement 代理协议
RQiGKz5
agency expenses 代理机构的开支
,w&8 &wj agency fee 代理费
/cM< Agency Law 《代理法》
S?_/Po| agent 代理人;承销人
*[K\_F?^h agent of company 公司代理人
Ct2m l agent's fee 代理人费;经纪费
IO3`/R- aggregate 总计;总数;总体数字
NGZEUtj aggregate amount 总款额;总额
R+,eX jz" aggregate assets and liabilities 总体资产与负债
m:U.ao6 aggregate at constant price 按固定价格计算的总体数字
gw[\7 aggregate demand 总需求
`@?f@p$(B aggregate gross position 总持仓量
<,/k"Y= aggregate limit 总限额
9ReH@5_bGM aggregate of salaries tax 合计薪俸税
Sz4G,c aggregate performance 总体表现;总体业绩
(s`oJLW> aggregate supply 总体供应
P6q`i< aggregate surplus 总盈余
I!'PvIyO aggregate total 整体总额
AfAg#75q aggregate value 总值;合计价值
3>LyEXOW aggregated basis 合计基准
{v{qPYNyh aggregated net chargeable income 合计应课税入息实额
"f/91gIzm' aggregation 合并计算;合计;总和
}NX9"}/ aggregation of incomes of husband and wife 夫妇入息合并计算
P5
fp!YF aggregation of property 财产的总和
?M?S+@( agio 差价;贴水
"A\.`*6 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》
IRy!8A=X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fT9z 4[M 《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》
uLFnuK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rz/^_dV 《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》
A0Z<1|6r* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&+F|v(|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》
.
!gkJ agreement for a settlement 授产协议
F-K=Otj agreement for assignment 转让协议
F~j
U; L agreement for sale 售卖协议;买卖协议
/ O@'XWW agreement for sale and purchase 买卖协议
!J<}=G5 agreement for the payment of interest 支付利息协议
{c5%.<O agreement for the repayment of money 还款协议
m?LnO5Vs agreement of reinsurance 再保险协议
`@. Agricultural Bank of China 中国农业银行
29eg.E air passenger departure tax 飞机乘客离境税
Z(g9rz']0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
FnkB
z5D airport tax 机场税
2(SK}<X alcohol duty 酒精税
MR8\'0] alienation 让与;让渡;转让
z@@w?>* alimony 生活费;赡养费
Lbb{ z All Ordinaries Index [AOI] 所有普通股指数
K5X,J/n all risks 全险;综合险
O7r<6(q( All Sales Record for Stock Market 《股票市场成交报告》
9[.vtk\iyH Allied Capital Resources Limited 新联财务有限公司
a3}#lY): all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GMc{g allocation letter 拨款信件
|.kYomJ allocation of fund 分配款项;预留款项
Hj&mwn] allocation of profit 利润分配;溢利分配
+%yVW f allocation warrant 拨款令
!YUMAp/ allotment 分配;配股
#XSs.i{ allotment notice 股份配售通知;配股通知
cH$zDm1 allotment of shares 股份分配
/>1Ndj allowable 可获宽免;免税的
(S~|hk^ allowable business loss 可扣除的营业亏损
^H]q[XFR allowable expenses 可扣税的支出
N^i<A2'6S; allowance 免税额;津贴;备抵;准备金
r2:n
wlG allowance for debts 债项的免税额
Ec!fx\ allowance for depreciation by wear and tear 耗损折旧免税额
GS),rNBur allowance for funeral expenses 殡殓费的免税额
> Y7nq\ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
G55-{y9Q allowance for repairs and outgoings 修葺及支出方面的免税额
B_;W! allowance to debtor 给债务人的津贴
BI9~%dm alteration of capital 资本更改
77y_?di^I alternate trustee 候补受托人
SCbN(OBN! amalgamation 合并
z=ItKoM*< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
MF+J3) ambit of charges 征税范围;收费范围
~lB im$o amended valuation 经修订的估值
j9)WInYc: American Commodities Exchange 美国商品交易所
{a>a?fVU American Express Bank Limited 美国运通银行
L`"PaIMz American Stock Exchange 美国证券交易所
G01 J1Ll} amortization 摊销
XL@Y! amount due from banks 存放银行同业的款项
5HWVK . amount due from banks abroad 存放海外银行同业的款项
Z0yy<9q]2 amount due from holding companies 控股公司欠款
?_S f amount due from local banks 存放本港银行同业的款项
["FC amount due to banks 银行同业的存款
53y,eLf amount due to banks abroad 海外银行同业的存款
\W^Mo>l amount due to holding companies 控股公司存款
<sXmk{ amount due to local banks 本港银行同业的存款
w&6c`az8 amount due to outport banks 外埠银行同业的存款
EBF608nWfW amount for note issue 发行纸币的款额
$i#
1<Qj amount of bond 担保契据的款额
|
CNsa amount of consideration 代价款额
k+*DPo@) amount of contribution 供款数额
V*an0@ amount of indebtedness 负债款额
SSi-Z amount of principal of the loan 贷款本金额
~( %TQY5 amount of rates chargeable 应征差饷数额
'G3;!xk$ amount of share capital 股本额
:\
%.x3T' amount of sums assured 承保款额
zj G>=2 amount of variation 变动幅度
t\[aU\4-7 amount of vote 拨款数额
j8lWra\y amount payable 应付款额
:H}a/ x*ur amount receivable 应收款额
D9OI",h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kbij Zj{ analysis 分析
`1I@tz| ancillary risk 附属风险
&[]0yNG annual account 周年帐目;周年帐目报表;年度决算;年结
Fi8'3/q-^ annual accounting date 年结日期
`Qzga}`"] annual allowance 每年免税额;年积金;年度津贴;年津
[Xy^M3 annual balance 年度余额
Vf
Jpiv1 annual disposable income 每年可动用收入
gHU/yi!T annual estimates 周年预算
XS!mtd<q annual fee 年费
h-"c
)?p annual general meeting 周年大会
B?}ZAw> annual growth rate 年增率;每年增长率
wd4wYk\ annual long-term supplement 长期个案每年补助金
2LpJ xV annual pensionable emolument 可供计算退休金的年薪
y@&Cn annual report 年报
zP\n<L5 Annual Report on the Consumer Price Index 《消费物价指数年报》
6#NptXB annual return 周年报表;周年申报表;每年报税表格
W/dl`UDY Annual Return Rules 《周年报表规则》
c*+yJNm3> annual review of consumer prices 每年消费物价回顾
&_Py{Cv@Dw annual roll-forward basis 逐年延展方式
e}qG _* annual salary 年薪
[UJC/GtjS annual statement 年度报表;年度决算表
fV[(s7vW 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
@=KuoIV annuitant 年金受益人
A aLj.HR annuity 年金
"^A4 !. annuity contract 年金合约
fJ!i%</V annuity on human life 人寿年金
d8 1u antecedent debt 先前的债项
f<.43kv@ ante-dated cheque 倒填日期支票
d
]LF5*i anticipated expenditure 预期开支
5B+>28G% anticipated net profit 预期纯利
>Le L%$ anticipated revenue 预期收入
_c}@Fi+E anti-inflation measure 反通货膨胀措施
R-Y |; anti-inflationary stance 反通货膨胀立场
*&VH!K#@{ apparent deficit 表面赤字
u(ep$>[F#_ apparent financial solvency 表面偿债能力
]lj,GD)c apparent partner 表面合伙人
9Vp|a&Ana application for personal assessment 个人入息课税申请书
vfG4PJ 6 application of fund 资金应用
*Vk%"rwaG application to release as liquidator and to destruct the books of accounts and documents
xFZA18 申请免除清盘人职务及毁灭帐簿与文件
PCl@Ff appointed actuary 委任精算师
Vmj7`w& appointed auditor 委任核数师;委任审计师
%j],6wW5J appointed trustee 委任的受托人
L%,tc~)A appointer 委任人
$+` YP apportioned pro rata 按比例分摊
RhM]OJd' apportionment 分配;分摊
!mFx= + Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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H apportionment formula 分摊方程式
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k apportionment of estate duty 遗产税的分摊
<{rRcFR appraisal 估价;评估
t#s?: appreciable growth 可观增长
Y,O)"6ev appreciable impact 显着影响
R:+2}kS5e{ appreciable increase 可观增长
x <^vJ1 appreciation 增值;升值
f&+=eUp appreciation against other currencies 相对其他货币升值
K-Bf=7F, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J(*QtF appreciation tax 增值税
vJ*IUy appropriation 拨款;拨用;拨付
!,}W|(P) appropriation account 拨款帐目
Ux_ tHyc/ Appropriation Bill 拨款法案
T(@y#09 appropriation-in-aid system 补助拨款办法
y74Ph:^k approved assets 核准资产
b>|3?G approved basket stock 认可一篮子证券
e(/~;"r{ approved budget 核准预算
}V.Wp6"S approved charitable donation 认可慈善捐款
ZA@QP1 approved charitable institution 认可慈善机构
=j[zMO approved currency 核准货币;认可货币
!a&@y#x approved estimates 核准预算
V|.3Z\( approved estimates of expenditure 核准开支预算
5>.)7D% approved overseas insurer 核准海外保险人
[uxhdR`T approved overseas trust company 核准海外信托公司
wT?.Mte approved pooled investment fund 核准汇集投资基金
G)28#aH approved provident fund scheme 认可公积金计划
rK%<2i approved provision 核准拨款
ajIgL<x approved redeemable share 核准可赎回股份
5Z{h!}Y approved regional stock 认可地区性证券
y(&JE^GfX approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
T:+%3+;a arbitrage 套戥;套汇;套利
F"O{eK0T arbitrageur 套戥者;套汇者
'LZF^m _<< arbitrary amount 临时款项
b#h?O} arrangement 措施;安排;协定
Uq/#\7/rL arrears 欠款
!4uTi [e arrears of pay 欠付薪酬
(uG.s %I arrears of revenue 逾期未收税款;逾期未收的帐项
QF/A-[V articles of association 组织章程;组织细则;组织章程细则
3nt&Sf Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
wCiDvHF5+C ascertainment of profit 确定利润
srfFJX7* "Asia Clear" “亚洲结算系统”
fsa Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D8P<mIu}Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`_Bvaej?, Asian Development Fund [ADF] 亚洲发展基金
%lZ++?&^ Asian dollar bond 亚洲美元债券
j.MpQ^eJ7 Asian dollar market 亚洲美元市场
8%s^>.rG Asian dollar rate 亚洲美元利率
eCB(!Y| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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