A:
?d#(ian A share A股;甲类股份
Mc3h
R0 abatement of tax 减税;减扣免税额
*U^I`j[u ABN AMRO Bank N.V. 荷兰银行
BH*]OXW\ above-the-line expenditure 线上项目支出;经常预算支出
v%7JZ<I'A above-the-line receipt 线上项目收入;经常预算收入
IguG03:.N ABSA Asia Limited 南非联合亚洲有限公司
@dKf]&h%% absolute change 绝对数值变更
Sm_:SF!<D6 absolute expenditure 实际开支
9C~GL,uKs absolute guideline figure 绝对准则数字
n *0F absolute interest 绝对权益
o%>nu absolute order of discharge 绝对破产解除令
nMoF;AdKm absolute profit margin 绝对利润幅度
B;7s ]R absolute value 实值;绝对值
I%|s absolutely vested interest 绝对既得权益
]G&\L~P absorbed cost 已吸收成本;已分摊成本
K:50?r_-6 absorption 吸收;分摊;合并
%t|2GIu absorption rate 吸收率;摊配率;分摊率
#YVDOR{z ACB Finance Limited 亚洲商业财务有限公司
1;[
<||K acceptable form of reciprocity 合理的互惠条件
'0M0F'R acceptable rate 适当利率;适当汇率
0H]9$D acceptance agreement 承兑协议
v=WDs#" acceptance for honour 参加承兑
M_ cb(=ey acceptor 承兑人;接受人;受票人
g#3x)97Z acceptor for honour 参加承兑人
';!UJWYl accident insurance 意外保险
e14Q\ Accident Insurance Association of Hong Kong 香港意外保险公会
I}0- accident insurance scheme 意外保险计划
I,?LZ_pK accident year basis 意外年度基准
5P2FNUKL accommodation 通融;贷款
Ip\g^ia accommodation bill 通融票据;空头票据
;ypO' accommodation party 汇票代发人
l>P~M50D?{ account balance 帐户余额;帐户结余
=|zLr" account book 帐簿
o@~gg* account collected in advance 预收款项
}4`YdN account current book 往来帐簿
TEyPlSGG account of after-acquired property 事后取得的财产报告
evk
<<zi account of defaulter 拖欠帐目
{73DnC~N account payable 应付帐款
;.m[&h 0 account payee only [A/C payee only] 只可转帐;存入收款人帐户
uHh2>Px account receivable 应收帐款
-xEg"dY/ account receivable report 应收帐款报表
mYRR==iDL account statement 结单;帐单;会计财务报表
<sG> [\i account title 帐户名称;会计科目
=n?@My?; accountant's report 会计师报告
H t$%)j9 Accountant's Report Rules 会计师报告规则
au~gJW- accounting and auditing procedure 会计与审计程序;会计与核数程序
>(Ddw N9l Accounting Arrangements 《会计安排》
jXva?_ accounting basis 会计基础
,\RC gc accounting by Official Receiver 破产管理署署长呈交的帐目
S%|'
/cFo Accounting Circular 《会计通告》
sW`iXsbWM> accounting class 会计类别
k)_#u;qmG accounting date 记帐日期;会计结算日期
Y mSaIf accounting for money 款项核算
2uB26SEIl Accounting Officer 会计主任
udr'~,R accounting period 会计报告期;会计期
U.)eJ1a accounting policy 会计政策;会计方针
"d* accounting practice 会计惯例
dQo$^? accounting principle 会计准则
`u)V9{ accounting record 会计记录
goWt!,&f accounting report 会计报告
.SFwjriZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R
dzIb- Accounting Society of China 中国会计学会
X,Q(W0-6$u accounting statement 会计报表
%j`]x
-aOz accounting system 会计制度;会计系统
>CA1Ub&ls accounting transaction 会计事项;帐务交易
9{&x-ugM accounting treatment 会计处理
49>yIuG accounting year 会计年度
Pl
,M>IQ accretion 增值;添加
#Z5~a9rO accrual 应计项目;应累算数目
wOSNlbQ5jl accrual basis 应计制;权责发生制
O3^@" IY accrual basis accounting 应计制会计;权责发生制会计
O$ \N]# accrue 应累算;应计
L(YT6Vmm+t accrued benefit 应累算利益
32J accrued charges 应计费用
UcIR0BYa accrued cumulative preference share dividend 应累算的累积优先股股息
LDNUywj@w accrued expenses 应累算费用
zy5bDL - accrued interest payable 应付利息;应计未付利息
}0*7bb accrued interest receivable 应收利息;应计未收利息
a#@opUn- accrued right 累算权益
|LhuZ_;1xo accruing profit 应累算的利润
V6o,}o&- accumulated fiscal reserve 累积财政储备
R'_[RHFC accumulated profit 累积利润;滚存溢利
}zLE*b, accumulated reserve 累积储备
z}|'&O*.F accumulation of surplus income 累积收益盈余
d@~)Wlje acquired assets 既得资产
#-8/|_* acquisition 收购;购置;取得
z oXF"Nz acquisition cost 购置成本
3?<vnpN=5d acquisition expenses 购置费用
,s<d"]< acquisition of 100% interest 收购全部股权
Yi,um-% acquisition of control 取得控制权
X13bi}O6# acquisition of fixed assets 购置固定资产
]z$<6+G acquisition of shell “买壳”
+d.Bf acquisition price 收购价
r4'Pf|`u act of God 天灾
T~d';P acting partner 执事合伙人
Z%{2/mQ active market 买卖活跃的市场;交投畅旺的市场;旺市
' 1IH^<b active partner 积极参与的合伙人
l$NEx0Dffz active trading 交投活跃
3J{'|3x actual circulation 实际流通
z5zm,Jw actual cost 实际成本
n$K_KU v actual expenditure 实际开支;实际支出
8;@eY`0( actual income 实际入息;实际收入;实际收益
4+Kc actual market 现货市场
ul1Vsj actual price 现货价;实际价格
+z_0 ?x actual profit 实际利润
^8*.r+7p actual quotation 实盘;实际价位;实际报价
P=GM7 actual year basis 按实际年度计算
/ ffWmb_4 actuals 实货
EJsb{$u actuarial investigation 精算调查
""=Vt] actuarial principle 精算原则
#Ki@=* actuarial report 精算师报告
n~)%ou Actuarial Society of Hong Kong 香港精算学会
(TsgVq]L actuarial valuation 精算师估值
-8:@xG2 actuary 精算师
0
$r{h}[^c ad referendum agreement 暂定协议;有待覆核的协定
5VS<I\o} ad valorem duty 从价税;按值征税
R8]bi|e) ad valorem duty system 从价税制
xC]/i(+bA ad valorem fee 从价费
aeIR}'H| ad valorem tariff 从价关税
g>{=R|uO5 additional allowance 额外免税额
+-i@R% additional amount for unexpired risk 未过期风险的额外款额
s4\2lBU? additional assessable profit 补加应评税利润
q}lSnWY[[ additional assessment 补加评税
HvU)GJ u b additional commitment 额外承担
yCVBG additional commitment vote 额外承担拨款
/6fs h7 \ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hvwr!(|W additional dependent parent allowance 供养父母额外免税额
)XWL'':bF additional provision 额外拨款
:8FH{sqR additional stamp duty 附加印花税
z%z$'m additional tax 补加税罚款;补加税款
+xa2e?A%L Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
v}U;@3W8U adjudged bankrupt 被裁定破产
B("kE` adjudicated bankrupt 裁定破产人
_;9)^})$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
)ALcmC?!# adjudication of bankruptcy 裁定破产;宣告破产
?UzHQr adjudication of insolvency 裁定无力偿还债务
O@VmV>m adjusted actual 经调整的实数;调整后的实数
Ki2_Nh>tM adjusted current assets 经调整的流动资产;调整后的流动资产
j
yE+?4w; adjusted figure 经调整的数字;调整后的数额
|b'AWI81D adjusted liabilities 经调整的负债;调整后的负债
w67Pw
adjusted loss 经调整的亏损;调整后的亏损
H}/1/5L 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
[?A0{#5)8x adjusted profit 经调整的利润;调整后的利润
b?l\QMvi adjusted surplus 经调整的盈余额;调整后的盈余额
G4~J+5m k adjusted value 经调整的价值;调整后的价值
GOjri adjustment 调整;修订;理算〔保险〕
gvX7+F=}B adjustment centre 调剂中心
60m1
>" adjustment lag 调整过程的时间差距;调整时差
x[E`2_Ff 0 adjustment mechanism 调整机制
U8z,N1]r*` adjustment of loss 亏损调整
YZd4% zF adjustment process 调整过程;调整程序
:\Dm=Q\ adjustment range 调整幅度
;%&@^;@k% administered exchange rate 受管制汇率
sj1x> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(]L=$u4 administration expenses 行政费用
xo}hu%XL administration fee 手续费;行政费
+Aq}BjD# administration in bankruptcy 破产管理
!|]%^G administration order 遗产管理令
bZ=d!)%P-{ administrator 管理人;遗产管理人
}j
QwP3eY administrator of the estate 遗产管理人
QHeUpJ/^ admission of debt 债项承认书
u<[Y6m admission of proof 接纳债权证明
l%fl=i~oN advance 放贷款项;垫付款项;预支款项;预付款项
>8c9-dTmf advance account 暂支帐目;预付款帐户
4f+Ke*^[RA advance compensation 预付补偿金
xE:p)B-] advance from shareholder 股东垫款
"xKJ?8
advance pending reimbursement 预支以待日后付还
zB4gnVhus| advanced economy 先进经济体系
juM?y'A advancement 预付;预付财产
H~&'`h1 advances warrant 垫款令
!^%b|=[ advancing 贷出
%%#zO
Z adverse balance 逆差
5E]I adverse exchange 逆汇
59|Tmf(dS; advertisement addressed to shareholders 在报章刊登的致股东通告
MZ.Jkf( advice for collection 托收通知书
A-kI_&g\Og advice of drawing 提款通知书;汇票通知书
y~w$>7U. advice of payment 付款通知
%~@}wHMB Advisory Committee [Securities and Futures Commission]
z\a#"2(G. 谘询委员会〔证券及期货事务监察委员会〕
YRl2e`&jt Advisory Committee on Diversification 经济多元化谘询委员会
Xv6s,< #\ affidavit 誓章;遗产申报誓章
2KU[Yd affidavit of no receipt 述明无收款的誓章
KpWQ;3D2 affiliate 联号;联营公司;附属公司
g]S.u8K8m affiliated company 附属公司;联号;联营公司
u+N[Cgh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'<O&
: affordability 负担能力
4GJsVA (d| African Development Bank [AfDB] 非洲开发银行
+'l@t
bP after-acquired property 事后取得的财产
'{EDdlX after-hours dealing 市后交易
Wh7$')@ after-tax profit 税后盈利;税后利润;税后溢利
JA&w"2X*E agency agreement 代理协议
7@:uVowQ agency expenses 代理机构的开支
0I,-1o|s agency fee 代理费
%NKf@If) Agency Law 《代理法》
Q~`n%uYg\{ agent 代理人;承销人
Oo,<zS=ICk agent of company 公司代理人
Pp?J5HW agent's fee 代理人费;经纪费
,JR7N_"I aggregate 总计;总数;总体数字
Pm-@ZZ~ aggregate amount 总款额;总额
Gg_i:4F aggregate assets and liabilities 总体资产与负债
TB9ukLG^<< aggregate at constant price 按固定价格计算的总体数字
ie5" aggregate demand 总需求
(%".=x- aggregate gross position 总持仓量
=2<
>dM#` aggregate limit 总限额
w%kxY5q aggregate of salaries tax 合计薪俸税
&N,c:dNe aggregate performance 总体表现;总体业绩
,+f'%)s_x aggregate supply 总体供应
ibh!8" [ aggregate surplus 总盈余
E0w>c'kH aggregate total 整体总额
y5>H>NS aggregate value 总值;合计价值
S%'t
)tt, aggregated basis 合计基准
s iC/k* aggregated net chargeable income 合计应课税入息实额
9R!.U\sq aggregation 合并计算;合计;总和
0nC%tCV' aggregation of incomes of husband and wife 夫妇入息合并计算
cxVnlgq1 aggregation of property 财产的总和
,+0_kndR agio 差价;贴水
jZ)1]Q2 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
{'JoVJKv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0q81H./3 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
A^G%8 )\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V^"5cW 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
/Ue~W,| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MSu_*&j9T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R{/nlS5 agreement for a settlement 授产协议
|#"<{RS+w agreement for assignment 转让协议
&R2 5J$ agreement for sale 售卖协议;买卖协议
XvWUJ6M agreement for sale and purchase 买卖协议
tONxV` agreement for the payment of interest 支付利息协议
v]BN. SHE_ agreement for the repayment of money 还款协议
`uY77co6 agreement of reinsurance 再保险协议
(c_E*>c) Agricultural Bank of China 中国农业银行
26j ; RV air passenger departure tax 飞机乘客离境税
Y2}\~I0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Go8 m airport tax 机场税
+as(m alcohol duty 酒精税
Hq OzArp3 alienation 让与;让渡;转让
XfharJ_b alimony 生活费;赡养费
)D Y?Y-n All Ordinaries Index [AOI] 所有普通股指数
@xR=bWY all risks 全险;综合险
074)(X&:x All Sales Record for Stock Market 《股票市场成交报告》
kLK}N>v}X Allied Capital Resources Limited 新联财务有限公司
V|Smk;G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oJEind>8O allocation letter 拨款信件
JS}iNS'X allocation of fund 分配款项;预留款项
"??$yMW allocation of profit 利润分配;溢利分配
46sV\In>? allocation warrant 拨款令
rF'q\tJDz allotment 分配;配股
3nMXfh/ allotment notice 股份配售通知;配股通知
n1X 7T0' allotment of shares 股份分配
2+50ezsId allowable 可获宽免;免税的
!A qSG- allowable business loss 可扣除的营业亏损
cE'MSB allowable expenses 可扣税的支出
pwr,rAJ}$j allowance 免税额;津贴;备抵;准备金
z^bv)u allowance for debts 债项的免税额
N"Q-xK allowance for depreciation by wear and tear 耗损折旧免税额
It&$R`k allowance for funeral expenses 殡殓费的免税额
mGb,oj7l allowance for inflation 为通货膨胀而预留的款项;通胀准备金
(V5_q,2 allowance for repairs and outgoings 修葺及支出方面的免税额
@uApm~} allowance to debtor 给债务人的津贴
63 F@Ft alteration of capital 资本更改
rxJmK$qd alternate trustee 候补受托人
;.+sz(:hm amalgamation 合并
I'm.+(1m, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WZ>
} ambit of charges 征税范围;收费范围
Dm2&}{&K amended valuation 经修订的估值
1$H*E~ American Commodities Exchange 美国商品交易所
Z$"E|nRN American Express Bank Limited 美国运通银行
qX>mOW^gT8 American Stock Exchange 美国证券交易所
!/2uO5 amortization 摊销
d?)k<!fJk amount due from banks 存放银行同业的款项
_XvSe]`f` amount due from banks abroad 存放海外银行同业的款项
<'f+nC=2 amount due from holding companies 控股公司欠款
UU~S{!*+L amount due from local banks 存放本港银行同业的款项
^z>3+oi amount due to banks 银行同业的存款
DAa??/,x7 amount due to banks abroad 海外银行同业的存款
as6a)t.^ amount due to holding companies 控股公司存款
JlR(U." amount due to local banks 本港银行同业的存款
,6J]oX amount due to outport banks 外埠银行同业的存款
2NB/&60< amount for note issue 发行纸币的款额
hj[&.w amount of bond 担保契据的款额
Xy0*1$IS] amount of consideration 代价款额
SHWD@WLE4 amount of contribution 供款数额
+es|0;Z4yP amount of indebtedness 负债款额
9}G.F r amount of principal of the loan 贷款本金额
AUBZ7*VO amount of rates chargeable 应征差饷数额
N;gI %6 amount of share capital 股本额
}&!fT\4
amount of sums assured 承保款额
-k(bM: amount of variation 变动幅度
7XrXx:*a5 amount of vote 拨款数额
\\}tD@V" amount payable 应付款额
d|I?%LX0p amount receivable 应收款额
kzozjh%`9h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"h58I)O analysis 分析
|T3F:],` ancillary risk 附属风险
m%7T ~ annual account 周年帐目;周年帐目报表;年度决算;年结
I8M^]+c annual accounting date 年结日期
;XAj/6pm annual allowance 每年免税额;年积金;年度津贴;年津
20h+^R3{Z annual balance 年度余额
II; annual disposable income 每年可动用收入
NFsj
~6F# annual estimates 周年预算
!Z(3dtUy annual fee 年费
L{&5Ets annual general meeting 周年大会
O7,)#{ annual growth rate 年增率;每年增长率
&