A:
It\BbG= A share A股;甲类股份
cUM_ncYOP abatement of tax 减税;减扣免税额
jaa/k@OG ABN AMRO Bank N.V. 荷兰银行
8l?w=)Qy above-the-line expenditure 线上项目支出;经常预算支出
=#'+"+lQ } above-the-line receipt 线上项目收入;经常预算收入
GU#Q}L2 ABSA Asia Limited 南非联合亚洲有限公司
>0M:&NMda absolute change 绝对数值变更
`vH&K{ absolute expenditure 实际开支
h9Z[z73_a absolute guideline figure 绝对准则数字
8!6<p[_ absolute interest 绝对权益
okh0_4 absolute order of discharge 绝对破产解除令
I$Eg$q absolute profit margin 绝对利润幅度
_DrnL}9I7 absolute value 实值;绝对值
FLEg0/m0 absolutely vested interest 绝对既得权益
6NSO >/E absorbed cost 已吸收成本;已分摊成本
o@@_J@}# absorption 吸收;分摊;合并
"?+UI absorption rate 吸收率;摊配率;分摊率
SNxz*`@4 ACB Finance Limited 亚洲商业财务有限公司
T:'+6
acceptable form of reciprocity 合理的互惠条件
* S{\#s acceptable rate 适当利率;适当汇率
ZU^Q1}</5 acceptance agreement 承兑协议
A ')(SGSc acceptance for honour 参加承兑
5
2fO)! acceptor 承兑人;接受人;受票人
Nq
U9/ acceptor for honour 参加承兑人
6BHPzv+Y accident insurance 意外保险
S#hu2\9D, Accident Insurance Association of Hong Kong 香港意外保险公会
gm}C\q9 accident insurance scheme 意外保险计划
SE-} XI\ accident year basis 意外年度基准
%N1T{ accommodation 通融;贷款
iUpSN0XkMM accommodation bill 通融票据;空头票据
LNbx3W
oC accommodation party 汇票代发人
jiOf')d5 account balance 帐户余额;帐户结余
y,1S&k account book 帐簿
6|i`@|# account collected in advance 预收款项
h
bdEw=r? account current book 往来帐簿
z.{HD9TD account of after-acquired property 事后取得的财产报告
~|qXtds$ account of defaulter 拖欠帐目
L c{!FG> account payable 应付帐款
zo87^y5?G account payee only [A/C payee only] 只可转帐;存入收款人帐户
'H
FwP\HX account receivable 应收帐款
Hc"N&
%X[ account receivable report 应收帐款报表
JH-nvv account statement 结单;帐单;会计财务报表
I}1fEw>8 account title 帐户名称;会计科目
?Ip$;s accountant's report 会计师报告
0rGj|@+; Accountant's Report Rules 会计师报告规则
-^y1iN'D accounting and auditing procedure 会计与审计程序;会计与核数程序
pO5v*oONz+ Accounting Arrangements 《会计安排》
l`oT: accounting basis 会计基础
8[f8k3g accounting by Official Receiver 破产管理署署长呈交的帐目
@ >
cdHv Accounting Circular 《会计通告》
7kOE/>P? accounting class 会计类别
Kl!DKeF accounting date 记帐日期;会计结算日期
US"2O!u accounting for money 款项核算
c;nx59w]q Accounting Officer 会计主任
i<0D
Z_rub accounting period 会计报告期;会计期
o<~-k,{5P accounting policy 会计政策;会计方针
m*OLoZVy accounting practice 会计惯例
"@aq@mY@ accounting principle 会计准则
,WzG.3^m accounting record 会计记录
`s#sE.=o accounting report 会计报告
]9dx3<2_I Accounting Services Branch [Treasury] 会计事务部〔库务署〕
t4C<#nfo Accounting Society of China 中国会计学会
<[esA9.]t accounting statement 会计报表
G!-7ic_4 accounting system 会计制度;会计系统
fc[" accounting transaction 会计事项;帐务交易
p`pg5R accounting treatment 会计处理
MP_A<F accounting year 会计年度
`\nON accretion 增值;添加
70d] d+M| accrual 应计项目;应累算数目
AfuXu@UZ_/ accrual basis 应计制;权责发生制
\=$EmHF accrual basis accounting 应计制会计;权责发生制会计
zK[
7:< accrue 应累算;应计
5/zf
x accrued benefit 应累算利益
fpI;`s accrued charges 应计费用
>2FAi., accrued cumulative preference share dividend 应累算的累积优先股股息
pE~9o 9 accrued expenses 应累算费用
$@5%5 accrued interest payable 应付利息;应计未付利息
j\%?<2dj= accrued interest receivable 应收利息;应计未收利息
$:T<IU[E accrued right 累算权益
*vRNG 3D/ accruing profit 应累算的利润
dxk;@Tz accumulated fiscal reserve 累积财政储备
0EcC accumulated profit 累积利润;滚存溢利
t$ACQ*O
accumulated reserve 累积储备
tCd{G
c accumulation of surplus income 累积收益盈余
5@GD} oAn6 acquired assets 既得资产
&Bj,.dD/a acquisition 收购;购置;取得
TXZ(mj? acquisition cost 购置成本
49iR8w?k acquisition expenses 购置费用
0\8*S3,q acquisition of 100% interest 收购全部股权
Mb2:'u[ acquisition of control 取得控制权
jsK|D{m? acquisition of fixed assets 购置固定资产
c,+L + acquisition of shell “买壳”
6~:W(E} acquisition price 收购价
82G lbd) act of God 天灾
>DPds~k acting partner 执事合伙人
^D%}V- " active market 买卖活跃的市场;交投畅旺的市场;旺市
*#ob5TBq[ active partner 积极参与的合伙人
4r68`<mn[ active trading 交投活跃
6M
O|s1zk actual circulation 实际流通
3ybK6!g`[ actual cost 实际成本
BG(R=,
7 actual expenditure 实际开支;实际支出
~.\73_M=A actual income 实际入息;实际收入;实际收益
jh<TdvF2$ actual market 现货市场
qAS70XjOF actual price 现货价;实际价格
&/J.0d-*`` actual profit 实际利润
OpWC2t) actual quotation 实盘;实际价位;实际报价
.E?bH V actual year basis 按实际年度计算
lBizC5t!o actuals 实货
(= S"Kvb~# actuarial investigation 精算调查
^KaqvG$ed actuarial principle 精算原则
)*psDjZ7* actuarial report 精算师报告
P5yJO97 Actuarial Society of Hong Kong 香港精算学会
qcR|E`k-G actuarial valuation 精算师估值
t~+{Hr) #y actuary 精算师
RT8_@8 ad referendum agreement 暂定协议;有待覆核的协定
Q#yu( ad valorem duty 从价税;按值征税
}1X11+/W ad valorem duty system 从价税制
Wto@u4 ad valorem fee 从价费
I?^Q084 ad valorem tariff 从价关税
3D 4]yR5 additional allowance 额外免税额
_WRR
3 additional amount for unexpired risk 未过期风险的额外款额
"z{_hp{T^ additional assessable profit 补加应评税利润
^g}gT-l% additional assessment 补加评税
a2(D!_dZR additional commitment 额外承担
=UI,+P: additional commitment vote 额外承担拨款
}a #b$]Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\]L::"![? additional dependent parent allowance 供养父母额外免税额
;PP_3` additional provision 额外拨款
Ak%no3:9 additional stamp duty 附加印花税
b@{%qh,C additional tax 补加税罚款;补加税款
ft~| Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
CP F>^Mp# adjudged bankrupt 被裁定破产
xdFP$Y~ogy adjudicated bankrupt 裁定破产人
}"g21-T^ adjudication fee 裁定费;评定印花税额手续费;评估契据费
i?&4SG+2~K adjudication of bankruptcy 裁定破产;宣告破产
rzYobOKd# adjudication of insolvency 裁定无力偿还债务
8|S1|t, adjusted actual 经调整的实数;调整后的实数
FcA)RsMI* adjusted current assets 经调整的流动资产;调整后的流动资产
p[af[! adjusted figure 经调整的数字;调整后的数额
:>AW@SoTp adjusted liabilities 经调整的负债;调整后的负债
qb>|n1F_ adjusted loss 经调整的亏损;调整后的亏损
=:CGl adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
h;4y=UU adjusted profit 经调整的利润;调整后的利润
@&i#S}%/ adjusted surplus 经调整的盈余额;调整后的盈余额
:uU]rBMo adjusted value 经调整的价值;调整后的价值
VrAXOUJw6 adjustment 调整;修订;理算〔保险〕
0,"n-5Im adjustment centre 调剂中心
u@:=qd=\ adjustment lag 调整过程的时间差距;调整时差
{LMS~nx adjustment mechanism 调整机制
gr[ "A adjustment of loss 亏损调整
"FLD%3l adjustment process 调整过程;调整程序
.NNcc4+ adjustment range 调整幅度
HiS,q0 administered exchange rate 受管制汇率
9 :K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#um1?V administration expenses 行政费用
4cErk)F4 administration fee 手续费;行政费
Yq)YS] administration in bankruptcy 破产管理
m&8U4uHN administration order 遗产管理令
s$DT.cvO administrator 管理人;遗产管理人
K8yyxJ administrator of the estate 遗产管理人
w>9H"Q[ admission of debt 债项承认书
Hd=D#u=A4{ admission of proof 接纳债权证明
@2%VU#!m advance 放贷款项;垫付款项;预支款项;预付款项
t`Y1.]@U advance account 暂支帐目;预付款帐户
Lv, ji_ advance compensation 预付补偿金
H(5ui`' s advance from shareholder 股东垫款
v4,syd*3|V advance pending reimbursement 预支以待日后付还
kw}ISXz v advanced economy 先进经济体系
'EH advancement 预付;预付财产
Gg3?2h"d advances warrant 垫款令
~'Qpf 8) advancing 贷出
a\[fC=]r: adverse balance 逆差
mNBpb} adverse exchange 逆汇
x jP" 'yU advertisement addressed to shareholders 在报章刊登的致股东通告
+lDGr/ advice for collection 托收通知书
NBbY## w0 advice of drawing 提款通知书;汇票通知书
@tjZvRtZ advice of payment 付款通知
2os6c te Advisory Committee [Securities and Futures Commission]
)z*$`?)k 谘询委员会〔证券及期货事务监察委员会〕
+n8I(l= Advisory Committee on Diversification 经济多元化谘询委员会
9rf|r
3 affidavit 誓章;遗产申报誓章
)@lo ';\ affidavit of no receipt 述明无收款的誓章
]'
"^M affiliate 联号;联营公司;附属公司
8^ ~ZNU-~v affiliated company 附属公司;联号;联营公司
kw-Kx4 ) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
33v%e affordability 负担能力
F|n$0vQ* African Development Bank [AfDB] 非洲开发银行
9bzYADLI after-acquired property 事后取得的财产
$U"P+ after-hours dealing 市后交易
D\_*,Fc after-tax profit 税后盈利;税后利润;税后溢利
#LNB@E agency agreement 代理协议
L2/<+Zw agency expenses 代理机构的开支
<76=H]h~ agency fee 代理费
1,;qXMhK`; Agency Law 《代理法》
H/v37%p7 agent 代理人;承销人
#`6OC)1J agent of company 公司代理人
HS5Ug'\446 agent's fee 代理人费;经纪费
WKYA9BaR aggregate 总计;总数;总体数字
|+4E
8;4_ aggregate amount 总款额;总额
31o7R &v aggregate assets and liabilities 总体资产与负债
b$`4Nn| aggregate at constant price 按固定价格计算的总体数字
<+i`W7 aggregate demand 总需求
g:HbmXOBpj aggregate gross position 总持仓量
\A ~I>x aggregate limit 总限额
E{k%d39> aggregate of salaries tax 合计薪俸税
L[[H\ aggregate performance 总体表现;总体业绩
)l!&i?h% aggregate supply 总体供应
IpaJ<~ p aggregate surplus 总盈余
!i"9f_ aggregate total 整体总额
dn.c#,Y aggregate value 总值;合计价值
~]_jKe4W aggregated basis 合计基准
ReGO9} aggregated net chargeable income 合计应课税入息实额
K~hlwjrt aggregation 合并计算;合计;总和
EJ
&ZZg aggregation of incomes of husband and wife 夫妇入息合并计算
^x1D]+ aggregation of property 财产的总和
x+)hL
D[
n agio 差价;贴水
<4A(Z$ZX) 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》
yn ?U7`V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ywsz"/=@ 《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》
BUy}Rn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hoD[wAC 《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》
5-QvQ&eH. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
raI~BIfe 《香港政府和大韩民国政府关于相互促进和保护投资协定》
uwS'*5tU agreement for a settlement 授产协议
$Ln2O# agreement for assignment 转让协议
j"$b%| agreement for sale 售卖协议;买卖协议
lj}1'K@M agreement for sale and purchase 买卖协议
PRf\6 agreement for the payment of interest 支付利息协议
A&_i]o agreement for the repayment of money 还款协议
*}WqYqOow agreement of reinsurance 再保险协议
?$8 ,j+&I Agricultural Bank of China 中国农业银行
=ILo`Q~ air passenger departure tax 飞机乘客离境税
<812V8<! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>8mW-p airport tax 机场税
DkMC!Q\ alcohol duty 酒精税
Rx"VscB6z alienation 让与;让渡;转让
fS$Yl~-m? alimony 生活费;赡养费
$;`2^L All Ordinaries Index [AOI] 所有普通股指数
NN pa69U all risks 全险;综合险
G?/8&%8 All Sales Record for Stock Market 《股票市场成交报告》
1.OXkgh Allied Capital Resources Limited 新联财务有限公司
T.Y4L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
TX5/{cHd allocation letter 拨款信件
zm^p7&ak$ allocation of fund 分配款项;预留款项
c.me1fGn allocation of profit 利润分配;溢利分配
6`$z*C2{ allocation warrant 拨款令
FVLA^$5c allotment 分配;配股
-3XnK5 allotment notice 股份配售通知;配股通知
nh.v?| allotment of shares 股份分配
w7ABnX allowable 可获宽免;免税的
"@'9+$i6 allowable business loss 可扣除的营业亏损
; >hPHx allowable expenses 可扣税的支出
h^,YYoA$ allowance 免税额;津贴;备抵;准备金
d5W[A#} allowance for debts 债项的免税额
58gt*yVu allowance for depreciation by wear and tear 耗损折旧免税额
vH\nL>r allowance for funeral expenses 殡殓费的免税额
O7_NXfh| allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Zo6a_`)d allowance for repairs and outgoings 修葺及支出方面的免税额
^J=txsx allowance to debtor 给债务人的津贴
sAAIyPJts alteration of capital 资本更改
1~iBzPU2 alternate trustee 候补受托人
/SM#hwFxJ& amalgamation 合并
"lj:bxM2C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=81Xt1, ambit of charges 征税范围;收费范围
7&U+f:-w amended valuation 经修订的估值
I3=Sc^zz&V American Commodities Exchange 美国商品交易所
Wv'B[;[) American Express Bank Limited 美国运通银行
Vblf6qaBs American Stock Exchange 美国证券交易所
#S74C*'8 amortization 摊销
Cr\/<zy1-e amount due from banks 存放银行同业的款项
O#Ax P} amount due from banks abroad 存放海外银行同业的款项
B!C32~[ amount due from holding companies 控股公司欠款
3G0\i!*t amount due from local banks 存放本港银行同业的款项
nLLHggNAV amount due to banks 银行同业的存款
C4d1*IQk amount due to banks abroad 海外银行同业的存款
OpX amount due to holding companies 控股公司存款
-Y,Ibq amount due to local banks 本港银行同业的存款
4'eVFu+62 amount due to outport banks 外埠银行同业的存款
9 u89P amount for note issue 发行纸币的款额
nQ*oOxe|X amount of bond 担保契据的款额
Iz=E8R g amount of consideration 代价款额
B'~i Z65 amount of contribution 供款数额
H_$f
v_ amount of indebtedness 负债款额
7.'j~hJL amount of principal of the loan 贷款本金额
+[nYu)puP amount of rates chargeable 应征差饷数额
ll^O+>1dO amount of share capital 股本额
e/I{N0SR amount of sums assured 承保款额
o~N-x* amount of variation 变动幅度
7`n8
OR4 amount of vote 拨款数额
`)_FO]m}jS amount payable 应付款额
Z
s!q#qM amount receivable 应收款额
p+1B6 j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H0Xda.Y( analysis 分析
sSb&r ancillary risk 附属风险
g}`CdVQ2M< annual account 周年帐目;周年帐目报表;年度决算;年结
R1%T>2"~& annual accounting date 年结日期
2MrR|hLx annual allowance 每年免税额;年积金;年度津贴;年津
"tbBbEj?d annual balance 年度余额
f*f9:xUY annual disposable income 每年可动用收入
UE](`|4H annual estimates 周年预算
*VAi!3Rx; annual fee 年费
"@bk$o= annual general meeting 周年大会
b<MMli annual growth rate 年增率;每年增长率
;{u#~d} annual long-term supplement 长期个案每年补助金
(
I~XwP& annual pensionable emolument 可供计算退休金的年薪
8#3cmpx4 annual report 年报
6q7Y`%j Annual Report on the Consumer Price Index 《消费物价指数年报》
iFT3fP'> 5 annual return 周年报表;周年申报表;每年报税表格
4SO{cst Annual Return Rules 《周年报表规则》
SQCuY<mD annual review of consumer prices 每年消费物价回顾
E0'6 !9y annual roll-forward basis 逐年延展方式
::t!W7W annual salary 年薪
bJ[1'Es` annual statement 年度报表;年度决算表
#!<s& f|O 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
TV2:5@33 annuitant 年金受益人
a.ME{:a% annuity 年金
nsn,8a38 annuity contract 年金合约
g)Uh
annuity on human life 人寿年金
V#FLxITk antecedent debt 先前的债项
+PD5pr ante-dated cheque 倒填日期支票
SaScP anticipated expenditure 预期开支
rV{e[fGd anticipated net profit 预期纯利
N1+]3kt ~ anticipated revenue 预期收入
G4]`` anti-inflation measure 反通货膨胀措施
?["ZEa anti-inflationary stance 反通货膨胀立场
jtJU5Q apparent deficit 表面赤字
UzRF'<TWf apparent financial solvency 表面偿债能力
S!c@6&XJm? apparent partner 表面合伙人
@uWD>(D application for personal assessment 个人入息课税申请书
<0MUn#7' application of fund 资金应用
Kn]WXc|(" application to release as liquidator and to destruct the books of accounts and documents
hj[g2S%X 申请免除清盘人职务及毁灭帐簿与文件
lKSI5d appointed actuary 委任精算师
\p|!=H@ appointed auditor 委任核数师;委任审计师
T{Q&