A:
]ujH7T A share A股;甲类股份
wG19NX( abatement of tax 减税;减扣免税额
4W$53LP8 ABN AMRO Bank N.V. 荷兰银行
|yw-H2k1 above-the-line expenditure 线上项目支出;经常预算支出
l,pq;>c9a above-the-line receipt 线上项目收入;经常预算收入
uV=rLDY ABSA Asia Limited 南非联合亚洲有限公司
D[yaAG< absolute change 绝对数值变更
W9.ZhpM absolute expenditure 实际开支
Bqa%L.N2SS absolute guideline figure 绝对准则数字
:|P"`j absolute interest 绝对权益
-O. MfI+ absolute order of discharge 绝对破产解除令
pHKj*Y absolute profit margin 绝对利润幅度
nhQ.U>&-M absolute value 实值;绝对值
9?l(
}S` absolutely vested interest 绝对既得权益
aU 5t|S6 absorbed cost 已吸收成本;已分摊成本
#_4L/LV absorption 吸收;分摊;合并
`7+?1z absorption rate 吸收率;摊配率;分摊率
2VMau.eQ ACB Finance Limited 亚洲商业财务有限公司
YIt:_][* acceptable form of reciprocity 合理的互惠条件
mn4j#- acceptable rate 适当利率;适当汇率
mqwN<: acceptance agreement 承兑协议
pLrNYo*d acceptance for honour 参加承兑
S\GG(#b! acceptor 承兑人;接受人;受票人
'j>^L acceptor for honour 参加承兑人
90teXxg=| accident insurance 意外保险
P?\rRB Accident Insurance Association of Hong Kong 香港意外保险公会
cXtL3T+ accident insurance scheme 意外保险计划
Xs*~[k' accident year basis 意外年度基准
Mx0c
#d. accommodation 通融;贷款
^:LF accommodation bill 通融票据;空头票据
r'w5i1C+ accommodation party 汇票代发人
Zo'lvOpyZ account balance 帐户余额;帐户结余
*Cj]j- account book 帐簿
?9 2+(s account collected in advance 预收款项
Y~gpi L3u account current book 往来帐簿
K\=bpc"Fy account of after-acquired property 事后取得的财产报告
Q y$8!( account of defaulter 拖欠帐目
>aN@)=h} account payable 应付帐款
%[;<'s5e~ account payee only [A/C payee only] 只可转帐;存入收款人帐户
< _c84,[V account receivable 应收帐款
6'|J
; account receivable report 应收帐款报表
+oe
~j\= account statement 结单;帐单;会计财务报表
S &cH1QZ account title 帐户名称;会计科目
?Q:se accountant's report 会计师报告
/vSFQ}W Accountant's Report Rules 会计师报告规则
vqv(KsD+:: accounting and auditing procedure 会计与审计程序;会计与核数程序
>PL/>
Accounting Arrangements 《会计安排》
|M0 XLCNd_ accounting basis 会计基础
goWD~'\ accounting by Official Receiver 破产管理署署长呈交的帐目
RhX
2qsva- Accounting Circular 《会计通告》
TDy@Y>
) accounting class 会计类别
li,kW`j+t accounting date 记帐日期;会计结算日期
eAm7*2 accounting for money 款项核算
&Lk@Xq1 Accounting Officer 会计主任
e Hd{'J< accounting period 会计报告期;会计期
[uZU p*.V accounting policy 会计政策;会计方针
oKzV!~{0M; accounting practice 会计惯例
3l<)|!f]g accounting principle 会计准则
st/Tb/ accounting record 会计记录
DlfXzKn; accounting report 会计报告
W >;AMun Accounting Services Branch [Treasury] 会计事务部〔库务署〕
SJIJV6}H Accounting Society of China 中国会计学会
$(#o)r>_R accounting statement 会计报表
kZSe#'R's accounting system 会计制度;会计系统
.oAg
(@^6 accounting transaction 会计事项;帐务交易
~F
uD6f accounting treatment 会计处理
N~Ax78TX accounting year 会计年度
8t0i
j accretion 增值;添加
rS)7D accrual 应计项目;应累算数目
[Z~>7ayF+) accrual basis 应计制;权责发生制
Z*jhSy accrual basis accounting 应计制会计;权责发生制会计
ely&'y! accrue 应累算;应计
~8}"X] 4 accrued benefit 应累算利益
m6+2rD accrued charges 应计费用
V4/eGh_T accrued cumulative preference share dividend 应累算的累积优先股股息
gd# accrued expenses 应累算费用
%Xkynso~ accrued interest payable 应付利息;应计未付利息
|'Ve75 W6u accrued interest receivable 应收利息;应计未收利息
-V_e=Y<J/ accrued right 累算权益
>L[,.}(9 accruing profit 应累算的利润
\#G`$JD accumulated fiscal reserve 累积财政储备
L$lo5 accumulated profit 累积利润;滚存溢利
Scxf5x- accumulated reserve 累积储备
Y2<Z"D` accumulation of surplus income 累积收益盈余
LEHlfB#z`@ acquired assets 既得资产
tH17Z acquisition 收购;购置;取得
}yS"C fM acquisition cost 购置成本
YPGn8A acquisition expenses 购置费用
2*%0m^#^6 acquisition of 100% interest 收购全部股权
Kze\|yJ acquisition of control 取得控制权
{K_YW acquisition of fixed assets 购置固定资产
/0Zwgxt4?7 acquisition of shell “买壳”
j$N`JiKM acquisition price 收购价
|44CD3A% act of God 天灾
++Az~{W7 acting partner 执事合伙人
cf@:rHB} active market 买卖活跃的市场;交投畅旺的市场;旺市
h#;fBQ]
active partner 积极参与的合伙人
\A keC 6[D active trading 交投活跃
$?wX* actual circulation 实际流通
vE6/B"b actual cost 实际成本
~wh8)rm actual expenditure 实际开支;实际支出
~)sb\o
actual income 实际入息;实际收入;实际收益
WoesE:NiR actual market 现货市场
C0KP,JS& actual price 现货价;实际价格
*kZJ actual profit 实际利润
O:p~L`o>> actual quotation 实盘;实际价位;实际报价
AkT_ZU> actual year basis 按实际年度计算
cg$7`/U actuals 实货
#H M0s~^w& actuarial investigation 精算调查
]5rEwPB actuarial principle 精算原则
DV{Qbe#In actuarial report 精算师报告
B7N?"'$i Actuarial Society of Hong Kong 香港精算学会
sL+/Eeb` c actuarial valuation 精算师估值
/!jn$4fd: actuary 精算师
S WYiI ad referendum agreement 暂定协议;有待覆核的协定
nVs0$?} ad valorem duty 从价税;按值征税
"4n_MV>p ad valorem duty system 从价税制
kw}J~f2 ad valorem fee 从价费
8%vk"h:u: ad valorem tariff 从价关税
JF24~Q4P additional allowance 额外免税额
V"T;3@N/4 additional amount for unexpired risk 未过期风险的额外款额
cnhYrX^ additional assessable profit 补加应评税利润
vV8y_ additional assessment 补加评税
kmo3<'j{ additional commitment 额外承担
-L1{0{Z additional commitment vote 额外承担拨款
{IqbO>|"O_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UAUo)VVi" additional dependent parent allowance 供养父母额外免税额
rs 7R5 F additional provision 额外拨款
A%%WPBk{O additional stamp duty 附加印花税
rw8db' additional tax 补加税罚款;补加税款
zF\k*B Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
wzP>Cq adjudged bankrupt 被裁定破产
!oM1 adjudicated bankrupt 裁定破产人
}3M\&}=8 adjudication fee 裁定费;评定印花税额手续费;评估契据费
V&)-u(s_S/ adjudication of bankruptcy 裁定破产;宣告破产
*hFT,1WE=+ adjudication of insolvency 裁定无力偿还债务
DQKhR sC adjusted actual 经调整的实数;调整后的实数
gd/W8*NFR adjusted current assets 经调整的流动资产;调整后的流动资产
tw\/1wa. adjusted figure 经调整的数字;调整后的数额
olQ;XTa01F adjusted liabilities 经调整的负债;调整后的负债
k\zN h<^ adjusted loss 经调整的亏损;调整后的亏损
YuLW]Q?v 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
Eh8.S)E adjusted profit 经调整的利润;调整后的利润
j
YO# adjusted surplus 经调整的盈余额;调整后的盈余额
Ed_A#@V adjusted value 经调整的价值;调整后的价值
TpZ)v.w~l7 adjustment 调整;修订;理算〔保险〕
Tw-gM-m; adjustment centre 调剂中心
won%(n,HT adjustment lag 调整过程的时间差距;调整时差
OW1[Y-o[ adjustment mechanism 调整机制
Bam7^g'*!3 adjustment of loss 亏损调整
XZIj' a0d adjustment process 调整过程;调整程序
y*|"!FK adjustment range 调整幅度
Be0P[v administered exchange rate 受管制汇率
(MwB%g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OG!^:OY administration expenses 行政费用
I9k o*f administration fee 手续费;行政费
b[$l{RQ[? administration in bankruptcy 破产管理
bBC3% H^
administration order 遗产管理令
,58D=EgFy administrator 管理人;遗产管理人
:);GeZ administrator of the estate 遗产管理人
v:s~Y admission of debt 债项承认书
[ V/*{Z admission of proof 接纳债权证明
b.;F)( advance 放贷款项;垫付款项;预支款项;预付款项
&YqgMC advance account 暂支帐目;预付款帐户
%3'80u6BCJ advance compensation 预付补偿金
o!\Vk~Vi& advance from shareholder 股东垫款
AGS?<6W- advance pending reimbursement 预支以待日后付还
n#bC, advanced economy 先进经济体系
a|lcOU advancement 预付;预付财产
N[ E
t advances warrant 垫款令
om;jXf}A advancing 贷出
dJ:EXVU adverse balance 逆差
vSPkm)O0) adverse exchange 逆汇
umSbxEZU@ advertisement addressed to shareholders 在报章刊登的致股东通告
co@Q advice for collection 托收通知书
<_ddGg~ advice of drawing 提款通知书;汇票通知书
/_aFQ>.4n advice of payment 付款通知
^5j9WV Advisory Committee [Securities and Futures Commission]
m~#98ZJ^ 谘询委员会〔证券及期货事务监察委员会〕
NR^z!+oSR Advisory Committee on Diversification 经济多元化谘询委员会
T+N%KRl affidavit 誓章;遗产申报誓章
V 7%rKK affidavit of no receipt 述明无收款的誓章
w*\)]bTs affiliate 联号;联营公司;附属公司
?IGT !' affiliated company 附属公司;联号;联营公司
/nGsl< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hJ+>Xm@@! affordability 负担能力
yH@W6' . African Development Bank [AfDB] 非洲开发银行
^hRos after-acquired property 事后取得的财产
lUUeM\ after-hours dealing 市后交易
|4ONGU*`E after-tax profit 税后盈利;税后利润;税后溢利
0rjxWPc agency agreement 代理协议
7L? ~;;L$ agency expenses 代理机构的开支
JX`+b agency fee 代理费
DY0G;L3 Agency Law 《代理法》
![{> f6{J agent 代理人;承销人
W@JmG`Sy agent of company 公司代理人
q%8,@xg agent's fee 代理人费;经纪费
r;I3N+ aggregate 总计;总数;总体数字
QJ-6aB aggregate amount 总款额;总额
jrZM aggregate assets and liabilities 总体资产与负债
IbF[nQ aggregate at constant price 按固定价格计算的总体数字
Mm+_> aggregate demand 总需求
V!a\:%#^Y aggregate gross position 总持仓量
)TBBYCL3 aggregate limit 总限额
O: :X$O7 aggregate of salaries tax 合计薪俸税
ixE72bX aggregate performance 总体表现;总体业绩
d%u|)
=7 aggregate supply 总体供应
Ef:.)!;jy aggregate surplus 总盈余
8u!!a^F aggregate total 整体总额
aXhgzI5] aggregate value 总值;合计价值
]B5q v6 aggregated basis 合计基准
rpQB#
Pz aggregated net chargeable income 合计应课税入息实额
egK,e?~ aggregation 合并计算;合计;总和
aOA;"jR1 aggregation of incomes of husband and wife 夫妇入息合并计算
+tES:3Pi aggregation of property 财产的总和
=Y?M#3P.I agio 差价;贴水
Y
u8a8p| 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》
nO,<`}pV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_<yJQ|[z~i 《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》
'k{pWfn=< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A"2k,{d 《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》
Qf6Vj,~N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NYm2fFPc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7=aF-;X3jj agreement for a settlement 授产协议
K8ecSs}}J agreement for assignment 转让协议
`Q' 0l}, agreement for sale 售卖协议;买卖协议
#Bj.#5 agreement for sale and purchase 买卖协议
zdlysr# agreement for the payment of interest 支付利息协议
k8Qm +r<p agreement for the repayment of money 还款协议
{I&>`?7. agreement of reinsurance 再保险协议
-;Y*;xe Agricultural Bank of China 中国农业银行
c7[|x%~ air passenger departure tax 飞机乘客离境税
9EIHcUXe Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,mx>)}l95 airport tax 机场税
)k.;.7dXe alcohol duty 酒精税
))K3pKyb alienation 让与;让渡;转让
^uD r alimony 生活费;赡养费
/608P:U All Ordinaries Index [AOI] 所有普通股指数
V{HP8f91 all risks 全险;综合险
g0:mm,t\ All Sales Record for Stock Market 《股票市场成交报告》
R0B\| O0Uv Allied Capital Resources Limited 新联财务有限公司
2E9Cp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WSz#g2a allocation letter 拨款信件
xrFFmQ<_W allocation of fund 分配款项;预留款项
)}0(7z
Yu allocation of profit 利润分配;溢利分配
j,Eo/f+j5 allocation warrant 拨款令
]bz']` allotment 分配;配股
%V%*0S|U allotment notice 股份配售通知;配股通知
}q^M allotment of shares 股份分配
`b=?z%LuT allowable 可获宽免;免税的
:,h47'0A allowable business loss 可扣除的营业亏损
PmZ-H> allowable expenses 可扣税的支出
K.Nun)< allowance 免税额;津贴;备抵;准备金
vUk <z* allowance for debts 债项的免税额
5A g4o allowance for depreciation by wear and tear 耗损折旧免税额
[y7BHikX) allowance for funeral expenses 殡殓费的免税额
.z^ePZ|mV allowance for inflation 为通货膨胀而预留的款项;通胀准备金
zYvf}L&]h allowance for repairs and outgoings 修葺及支出方面的免税额
Uf}s6# allowance to debtor 给债务人的津贴
U3}r.9/ alteration of capital 资本更改
MDZ,a0?4t alternate trustee 候补受托人
D1}Bn2BM$ amalgamation 合并
Rq-BsMX!A ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9%^q?S/Rv ambit of charges 征税范围;收费范围
sOhQu>gN amended valuation 经修订的估值
dMK|l American Commodities Exchange 美国商品交易所
"g;^R/sfq American Express Bank Limited 美国运通银行
/o Q^j'v American Stock Exchange 美国证券交易所
9D#"Ey amortization 摊销
V^Z"FwWk amount due from banks 存放银行同业的款项
6 9_etv amount due from banks abroad 存放海外银行同业的款项
?W:YS82 amount due from holding companies 控股公司欠款
-r )Q| U amount due from local banks 存放本港银行同业的款项
fjVGps$j amount due to banks 银行同业的存款
2R66 WKQ amount due to banks abroad 海外银行同业的存款
2Z;wU] amount due to holding companies 控股公司存款
4E/Q+^? amount due to local banks 本港银行同业的存款
aKkL0D amount due to outport banks 外埠银行同业的存款
2I(b ad amount for note issue 发行纸币的款额
klmRU@D amount of bond 担保契据的款额
=~}\g;K1Q amount of consideration 代价款额
xdGmiHN amount of contribution 供款数额
A\nL(Nd amount of indebtedness 负债款额
t}n:!v"|+O amount of principal of the loan 贷款本金额
$$ma1.t" amount of rates chargeable 应征差饷数额
Nj4= amount of share capital 股本额
-'ePx f amount of sums assured 承保款额
9y "R, amount of variation 变动幅度
yAz`n[ amount of vote 拨款数额
96x$Xl; amount payable 应付款额
| #Z+s- amount receivable 应收款额
"Qj;pqR Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r%QTUuRXC3 analysis 分析
8@pY:AY ancillary risk 附属风险
3 (Bd`=9 annual account 周年帐目;周年帐目报表;年度决算;年结
=|_:H$94 annual accounting date 年结日期
<Yif-9 annual allowance 每年免税额;年积金;年度津贴;年津
E_ #MQ;n annual balance 年度余额
yE1M+x./ annual disposable income 每年可动用收入
5$9g4 annual estimates 周年预算
ye!}hm=w annual fee 年费
<mN.6@*{ annual general meeting 周年大会
0/z=G!z\ annual growth rate 年增率;每年增长率
JDeG@N$ annual long-term supplement 长期个案每年补助金
@Cg%7AF annual pensionable emolument 可供计算退休金的年薪
Z7>pz:, annual report 年报
E_k<EQ%r Annual Report on the Consumer Price Index 《消费物价指数年报》
LE#ko2#ke annual return 周年报表;周年申报表;每年报税表格
mhU ?N Annual Return Rules 《周年报表规则》
U\dq
Mp#Wy annual review of consumer prices 每年消费物价回顾
30cZz annual roll-forward basis 逐年延展方式
6vy(@z annual salary 年薪
=pSuyM' annual statement 年度报表;年度决算表
Zt;3HY=y 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
B'<k*9=Nv8 annuitant 年金受益人
[\+"<;m$ annuity 年金
iG*@( annuity contract 年金合约
i8 t% v annuity on human life 人寿年金
mNhVLB antecedent debt 先前的债项
9+><:(, ante-dated cheque 倒填日期支票
c%,@O&o anticipated expenditure 预期开支
'e
@`HG
anticipated net profit 预期纯利
{BB#Bh[ anticipated revenue 预期收入
0*7N= anti-inflation measure 反通货膨胀措施
9HJrMX anti-inflationary stance 反通货膨胀立场
K`}8fU apparent deficit 表面赤字
euO!vLd X apparent financial solvency 表面偿债能力
4L<h%
'Zn apparent partner 表面合伙人
za$v I?ux application for personal assessment 个人入息课税申请书
YhQ;>Ko application of fund 资金应用
{-?^j{O0. application to release as liquidator and to destruct the books of accounts and documents
Nmu;+{19M 申请免除清盘人职务及毁灭帐簿与文件
.&Tcds appointed actuary 委任精算师
N<XS-XB, appointed auditor 委任核数师;委任审计师
g>].m8DZ' appointed trustee 委任的受托人
/*Xr^X6 appointer 委任人
?VUW.- apportioned pro rata 按比例分摊
2L?jp:$;X apportionment 分配;分摊
MC=pN(l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Jw "fqr apportionment formula 分摊方程式
L>:YGM"sL apportionment of estate duty 遗产税的分摊
D3,9X#B= appraisal 估价;评估
pYXusS7S appreciable growth 可观增长
^&^~LKl~ appreciable impact 显着影响
_4~'K? appreciable increase 可观增长
Js{X33^Ju appreciation 增值;升值
KYe@2 6
appreciation against other currencies 相对其他货币升值
r5#8Vzr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?4QX;s7 appreciation tax 增值税
M`m-@z appropriation 拨款;拨用;拨付
DNYJR]> appropriation account 拨款帐目
D=ZH? d Appropriation Bill 拨款法案
"}/$xOl" appropriation-in-aid system 补助拨款办法
:&59N^So| approved assets 核准资产
VAGQR&T? approved basket stock 认可一篮子证券
9UbD=}W approved budget 核准预算
Eu;f~ V approved charitable donation 认可慈善捐款
O4Z_v%2M approved charitable institution 认可慈善机构
v2ab approved currency 核准货币;认可货币
QY)hMo=|o8 approved estimates 核准预算
Wycood* approved estimates of expenditure 核准开支预算
Nj~3FL approved overseas insurer 核准海外保险人
AW[_k% approved overseas trust company 核准海外信托公司
'+8`3[' approved pooled investment fund 核准汇集投资基金
4n}tDHvd approved provident fund scheme 认可公积金计划
<,:p?36 approved provision 核准拨款
"CH3\O\ approved redeemable share 核准可赎回股份
u(kacQ7 approved regional stock 认可地区性证券
',>Pz+XKc approved retirement scheme 认可退休金计划
-(ev68'}W approved subordinated loan 核准附属贷款
YoU|)6Of arbitrage 套戥;套汇;套利
],.1=iY arbitrageur 套戥者;套汇者
cZVVJUF arbitrary amount 临时款项
+c&oF,=}!P arrangement 措施;安排;协定
?^f=7e8] arrears 欠款
gjbSB6[ arrears of pay 欠付薪酬
lxVA:tz0 arrears of revenue 逾期未收税款;逾期未收的帐项
APR"%(xD# articles of association 组织章程;组织细则;组织章程细则
hv4om+ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
8l<