A:
~Jh1$O,9o A share A股;甲类股份
%#<MCiaK abatement of tax 减税;减扣免税额
0NF=7 j ABN AMRO Bank N.V. 荷兰银行
~JS BZ@ above-the-line expenditure 线上项目支出;经常预算支出
oMNSQMlI above-the-line receipt 线上项目收入;经常预算收入
x^79s_h5 ABSA Asia Limited 南非联合亚洲有限公司
^m/7TwD absolute change 绝对数值变更
CUN1.i<pk8 absolute expenditure 实际开支
cSTF$62E absolute guideline figure 绝对准则数字
4q"4N2 absolute interest 绝对权益
!$hi:3{U, absolute order of discharge 绝对破产解除令
= inp>L absolute profit margin 绝对利润幅度
mKBO<l{S absolute value 实值;绝对值
Am!OLGG4 absolutely vested interest 绝对既得权益
"WzKJwFr absorbed cost 已吸收成本;已分摊成本
+# 3e<+!F absorption 吸收;分摊;合并
w,az{\ absorption rate 吸收率;摊配率;分摊率
tE#;$Ss ACB Finance Limited 亚洲商业财务有限公司
q5G`q&O5 acceptable form of reciprocity 合理的互惠条件
Fs3
:NH acceptable rate 适当利率;适当汇率
bd\%K`JQ{ acceptance agreement 承兑协议
}P'c8$ acceptance for honour 参加承兑
?C`r3 acceptor 承兑人;接受人;受票人
1\a.o[g3e acceptor for honour 参加承兑人
Ms#rvn!J accident insurance 意外保险
TwsI8X Accident Insurance Association of Hong Kong 香港意外保险公会
fC".K
Yjp accident insurance scheme 意外保险计划
Z(XohWe2 accident year basis 意外年度基准
+s;>@j()V accommodation 通融;贷款
.I?~R:(Ig accommodation bill 通融票据;空头票据
6>]w1
H accommodation party 汇票代发人
R GL2S]UFs account balance 帐户余额;帐户结余
>6R3KJe account book 帐簿
f`)*bx account collected in advance 预收款项
oY+p;&H account current book 往来帐簿
*M)M!jTv account of after-acquired property 事后取得的财产报告
6e8 gFQ"w2 account of defaulter 拖欠帐目
S=gby account payable 应付帐款
G
c\^Kg^# account payee only [A/C payee only] 只可转帐;存入收款人帐户
%!r.)Wx|2 account receivable 应收帐款
/,_m\JkwL account receivable report 应收帐款报表
Qvty;2$o@ account statement 结单;帐单;会计财务报表
?qb35 account title 帐户名称;会计科目
<F8e?xy accountant's report 会计师报告
qW`?,N)r Accountant's Report Rules 会计师报告规则
B
6z 'Q accounting and auditing procedure 会计与审计程序;会计与核数程序
_RIlGs\. Accounting Arrangements 《会计安排》
kno[ !A7_6 accounting basis 会计基础
T(qTipq0 accounting by Official Receiver 破产管理署署长呈交的帐目
I tb_ H Accounting Circular 《会计通告》
RRXp9{x` accounting class 会计类别
:}yT?LIyP accounting date 记帐日期;会计结算日期
?;_*8Doq-a accounting for money 款项核算
|dz"uIrT Accounting Officer 会计主任
|RXQ_| accounting period 会计报告期;会计期
/wax5FS'I, accounting policy 会计政策;会计方针
~8yh,U accounting practice 会计惯例
&=x4M]t9L accounting principle 会计准则
peF)U
!`D accounting record 会计记录
LRg]'? accounting report 会计报告
*:Rs\QH
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aU~?&] Accounting Society of China 中国会计学会
Rpv[rvK' accounting statement 会计报表
]
j8bv3 accounting system 会计制度;会计系统
0QT:@v2R accounting transaction 会计事项;帐务交易
yQ$]`hr; accounting treatment 会计处理
S2e3d accounting year 会计年度
tRpY+s~Fq accretion 增值;添加
,l6,k<
accrual 应计项目;应累算数目
x(cv}#}S8 accrual basis 应计制;权责发生制
x1?mE)n] accrual basis accounting 应计制会计;权责发生制会计
0ki- /{; accrue 应累算;应计
e MHz/;I accrued benefit 应累算利益
EG`6T accrued charges 应计费用
2QRO$NieV accrued cumulative preference share dividend 应累算的累积优先股股息
n|{#5# accrued expenses 应累算费用
OxYAM,F accrued interest payable 应付利息;应计未付利息
5 ty2e`~K accrued interest receivable 应收利息;应计未收利息
^?Mp(o accrued right 累算权益
-2; 6Pwmv accruing profit 应累算的利润
.}/8] accumulated fiscal reserve 累积财政储备
3i7EF. accumulated profit 累积利润;滚存溢利
.wD
$Bsm`t accumulated reserve 累积储备
q~b# ml2QS accumulation of surplus income 累积收益盈余
$3PDe acquired assets 既得资产
Uffwzd! acquisition 收购;购置;取得
M2 |!,2 acquisition cost 购置成本
D>[Sib/@ acquisition expenses 购置费用
DH
yv^ acquisition of 100% interest 收购全部股权
!9WGZfK+0Y acquisition of control 取得控制权
@t~y9UfF acquisition of fixed assets 购置固定资产
|67Jw2 acquisition of shell “买壳”
60vmjm Xl acquisition price 收购价
t\hnnu`Pq act of God 天灾
H oABo: acting partner 执事合伙人
YD'gyP4 active market 买卖活跃的市场;交投畅旺的市场;旺市
a1~|?PCbY active partner 积极参与的合伙人
D9[19,2r` active trading 交投活跃
["<Xh0_ actual circulation 实际流通
B`Z3e%g# actual cost 实际成本
~c35Y9-5 actual expenditure 实际开支;实际支出
e{@RBYX@+c actual income 实际入息;实际收入;实际收益
9L:wfg}8s actual market 现货市场
| J3'#7 actual price 现货价;实际价格
s|e.mZk/ actual profit 实际利润
D{6y^@/ actual quotation 实盘;实际价位;实际报价
(|K+1R actual year basis 按实际年度计算
ywAvqT, actuals 实货
%-!%n=P actuarial investigation 精算调查
l.o/H| actuarial principle 精算原则
yws'}{8 actuarial report 精算师报告
bRxI7 ' Actuarial Society of Hong Kong 香港精算学会
P!W%KobZ7| actuarial valuation 精算师估值
22ON=NN actuary 精算师
'z;(Y*jb ad referendum agreement 暂定协议;有待覆核的协定
`FPQOa*%3 ad valorem duty 从价税;按值征税
N!(mM;1X) ad valorem duty system 从价税制
~i"=:D ad valorem fee 从价费
%NrH\v{7Q ad valorem tariff 从价关税
E:x@O8F additional allowance 额外免税额
(p[#[CI9 additional amount for unexpired risk 未过期风险的额外款额
n?fy@R additional assessable profit 补加应评税利润
N.JR($N$ additional assessment 补加评税
,2fi`9=\ additional commitment 额外承担
CW+kKN additional commitment vote 额外承担拨款
MW7~=T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x"Ky_P~ additional dependent parent allowance 供养父母额外免税额
H%O\4V2s additional provision 额外拨款
u2oS Ci additional stamp duty 附加印花税
[f_^BU& additional tax 补加税罚款;补加税款
lg aSIXDK Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
YRlf U5 adjudged bankrupt 被裁定破产
[=>=5'- adjudicated bankrupt 裁定破产人
;qgo= adjudication fee 裁定费;评定印花税额手续费;评估契据费
Wk0E7Pr adjudication of bankruptcy 裁定破产;宣告破产
4=^_VDlpd adjudication of insolvency 裁定无力偿还债务
8gP1]xD adjusted actual 经调整的实数;调整后的实数
XPX?+W=mv adjusted current assets 经调整的流动资产;调整后的流动资产
TmG);B} adjusted figure 经调整的数字;调整后的数额
zWEPwOlI1P adjusted liabilities 经调整的负债;调整后的负债
e]RzvWq adjusted loss 经调整的亏损;调整后的亏损
Ab@G^SLX 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
^v;)6a2 adjusted profit 经调整的利润;调整后的利润
D.a>i?W adjusted surplus 经调整的盈余额;调整后的盈余额
^cYB.oeu adjusted value 经调整的价值;调整后的价值
Keh=>K)T adjustment 调整;修订;理算〔保险〕
9-;-jnDy adjustment centre 调剂中心
k`:zQd^T adjustment lag 调整过程的时间差距;调整时差
{$^'oRk adjustment mechanism 调整机制
qPQIcJ adjustment of loss 亏损调整
msmW2Zc adjustment process 调整过程;调整程序
sF
{,n0<8 adjustment range 调整幅度
9lb?%UFe administered exchange rate 受管制汇率
PR@6=[|d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:0r,.) administration expenses 行政费用
/f#b;qa, administration fee 手续费;行政费
XDY]LAV administration in bankruptcy 破产管理
zV&l^. administration order 遗产管理令
$,}jz.R@ administrator 管理人;遗产管理人
=LaEEL administrator of the estate 遗产管理人
^lHy)!&A admission of debt 债项承认书
"W7|Xp admission of proof 接纳债权证明
%zcA|SefP advance 放贷款项;垫付款项;预支款项;预付款项
(.4lsKN< advance account 暂支帐目;预付款帐户
).71gp@& advance compensation 预付补偿金
v6*0@/L
M advance from shareholder 股东垫款
%hVR|K|J advance pending reimbursement 预支以待日后付还
;QBS0x\f@ advanced economy 先进经济体系
|n26[=\B advancement 预付;预付财产
TDH^x1P advances warrant 垫款令
M6g8+ sio advancing 贷出
^ }7O|Y7 adverse balance 逆差
+x2JC' -H adverse exchange 逆汇
fp [gKRSF advertisement addressed to shareholders 在报章刊登的致股东通告
K0.aU advice for collection 托收通知书
?\o~P advice of drawing 提款通知书;汇票通知书
-Uo11'{ advice of payment 付款通知
~XOmxz0 Advisory Committee [Securities and Futures Commission]
Lk(ESV;r 谘询委员会〔证券及期货事务监察委员会〕
I\mF dE Advisory Committee on Diversification 经济多元化谘询委员会
WE) *~5 affidavit 誓章;遗产申报誓章
,CqWm9 affidavit of no receipt 述明无收款的誓章
t /+;#- affiliate 联号;联营公司;附属公司
hN3FH#YO affiliated company 附属公司;联号;联营公司
+bznKy! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^QS`H@+Z affordability 负担能力
tpJA~!mG3 African Development Bank [AfDB] 非洲开发银行
2{=]Pf after-acquired property 事后取得的财产
11oNlgY& after-hours dealing 市后交易
m]n2wmE3n after-tax profit 税后盈利;税后利润;税后溢利
Tdi^P}i_ agency agreement 代理协议
:H]d1 agency expenses 代理机构的开支
V%8(zt agency fee 代理费
hZJ~zx~ Agency Law 《代理法》
\Bo$
3 agent 代理人;承销人
yNI0Do
2 agent of company 公司代理人
'n'>+W: agent's fee 代理人费;经纪费
VVeJe"!t aggregate 总计;总数;总体数字
Q!+AiSTU aggregate amount 总款额;总额
s47R,K$ aggregate assets and liabilities 总体资产与负债
jqaX|)8|$ aggregate at constant price 按固定价格计算的总体数字
MJGT|u8O& aggregate demand 总需求
99=~vNn aggregate gross position 总持仓量
n4{%M aggregate limit 总限额
?#z$(upQ aggregate of salaries tax 合计薪俸税
pCE
GZV,d@ aggregate performance 总体表现;总体业绩
Q a (Sb aggregate supply 总体供应
g#$ C8k aggregate surplus 总盈余
LzU'6ah';5 aggregate total 整体总额
A)U"F&tvm aggregate value 总值;合计价值
c e;7 aggregated basis 合计基准
M/W"M9u aggregated net chargeable income 合计应课税入息实额
[D~] aggregation 合并计算;合计;总和
SoU(fI[6 aggregation of incomes of husband and wife 夫妇入息合并计算
-qP)L;n aggregation of property 财产的总和
B'yjMY![
agio 差价;贴水
=>
(g_\ 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》
3'z$@;Ev+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e}uK"dl( 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
<odi>!ViH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!,`'VQw$ 《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》
uY5|Nmiu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
F=qILwd 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n#P>E(K agreement for a settlement 授产协议
6BV 6<PHJ agreement for assignment 转让协议
%E_Y4Oe1 agreement for sale 售卖协议;买卖协议
!/p|~K agreement for sale and purchase 买卖协议
$4{sPHi)I agreement for the payment of interest 支付利息协议
1K9.3n agreement for the repayment of money 还款协议
eke[{%L agreement of reinsurance 再保险协议
a}@b2Wc* Agricultural Bank of China 中国农业银行
:TTq
air passenger departure tax 飞机乘客离境税
0S5xmEzop Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ZH
Q?{" airport tax 机场税
d ~M; alcohol duty 酒精税
{bXN[=j alienation 让与;让渡;转让
Z|_V ;*
alimony 生活费;赡养费
|qX?F` All Ordinaries Index [AOI] 所有普通股指数
6u"wgX]H all risks 全险;综合险
x"z\d,O%W All Sales Record for Stock Market 《股票市场成交报告》
B!+c74 Allied Capital Resources Limited 新联财务有限公司
J2Dn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Dl/ C?Fll allocation letter 拨款信件
*O$|,EsY allocation of fund 分配款项;预留款项
&| (K#|^@ allocation of profit 利润分配;溢利分配
D|5mNX%e allocation warrant 拨款令
={BC0, allotment 分配;配股
%G!!0V! allotment notice 股份配售通知;配股通知
hrKeOwKHU allotment of shares 股份分配
Pn9". allowable 可获宽免;免税的
"bej#'M# allowable business loss 可扣除的营业亏损
.JKH=?~\ allowable expenses 可扣税的支出
+'m9b7+v allowance 免税额;津贴;备抵;准备金
E{V?[HcWq allowance for debts 债项的免税额
FsqH:I4O allowance for depreciation by wear and tear 耗损折旧免税额
iM8Cw/DS allowance for funeral expenses 殡殓费的免税额
~3s?.[}d allowance for inflation 为通货膨胀而预留的款项;通胀准备金
w,IJ44f ^% allowance for repairs and outgoings 修葺及支出方面的免税额
%f;v$rsZ allowance to debtor 给债务人的津贴
|.9PwD8~VD alteration of capital 资本更改
Q9cSrU[$ alternate trustee 候补受托人
zYaFbNi amalgamation 合并
=Z.0-C>W ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bVcJ/+Yx| ambit of charges 征税范围;收费范围
[7><^?t
V amended valuation 经修订的估值
HW[&q American Commodities Exchange 美国商品交易所
.M:&Aj)x16 American Express Bank Limited 美国运通银行
UwW@}cy,L American Stock Exchange 美国证券交易所
:0@0muo amortization 摊销
w~6/p amount due from banks 存放银行同业的款项
q# j[0,^ $ amount due from banks abroad 存放海外银行同业的款项
J0Yb_(w amount due from holding companies 控股公司欠款
B}04E^ amount due from local banks 存放本港银行同业的款项
_7N?R0j^9N amount due to banks 银行同业的存款
;\th.!'rn amount due to banks abroad 海外银行同业的存款
{EZR}N amount due to holding companies 控股公司存款
">7xSWR*4 amount due to local banks 本港银行同业的存款
S(3h{Y"# amount due to outport banks 外埠银行同业的存款
7B0`.E^~ amount for note issue 发行纸币的款额
i?B<&'G amount of bond 担保契据的款额
OX.5olb amount of consideration 代价款额
uyEk1)HC amount of contribution 供款数额
e_!h>=$%8 amount of indebtedness 负债款额
npeL1zO-$ amount of principal of the loan 贷款本金额
`0ZH=*P amount of rates chargeable 应征差饷数额
>yc),]1~ amount of share capital 股本额
6Zpa[,gm amount of sums assured 承保款额
*ssw`}yE' amount of variation 变动幅度
!9gpuS[ amount of vote 拨款数额
~
tR!hc} amount payable 应付款额
SkV pZh amount receivable 应收款额
skeeec\V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q=!QCDO( analysis 分析
F$>#P7ph\a ancillary risk 附属风险
=0&XdxX annual account 周年帐目;周年帐目报表;年度决算;年结
h<3bv&oI . annual accounting date 年结日期
e|C2/U- annual allowance 每年免税额;年积金;年度津贴;年津
7r,GdP . annual balance 年度余额
8]&Fu3M^ annual disposable income 每年可动用收入
MZVbOcSAd annual estimates 周年预算
Z3o HOy annual fee 年费
+Q"s!\5 annual general meeting 周年大会
R;AcAJ; annual growth rate 年增率;每年增长率
7/&t