A:
(+lCh7. A share A股;甲类股份
W_%@nm\y abatement of tax 减税;减扣免税额
3;Ztm$8 ABN AMRO Bank N.V. 荷兰银行
&x>8
%Q s above-the-line expenditure 线上项目支出;经常预算支出
&2\^S+4 above-the-line receipt 线上项目收入;经常预算收入
LL"c 9jb4z ABSA Asia Limited 南非联合亚洲有限公司
j8#xNA absolute change 绝对数值变更
i^2-PKPg{ absolute expenditure 实际开支
\PJpy^i absolute guideline figure 绝对准则数字
`#x}-A$ absolute interest 绝对权益
?&rt)/DV, absolute order of discharge 绝对破产解除令
M'-Z" absolute profit margin 绝对利润幅度
V4>qR{5 absolute value 实值;绝对值
)o%sN'U,1 absolutely vested interest 绝对既得权益
Lk>o`<* absorbed cost 已吸收成本;已分摊成本
~"8D] absorption 吸收;分摊;合并
|';oIYs|$ absorption rate 吸收率;摊配率;分摊率
(dgBI}Za ACB Finance Limited 亚洲商业财务有限公司
2=V~n)'a acceptable form of reciprocity 合理的互惠条件
%.[jz,;) acceptable rate 适当利率;适当汇率
`<x((@# acceptance agreement 承兑协议
~us1Df0bp acceptance for honour 参加承兑
' zz^!@ acceptor 承兑人;接受人;受票人
%Z]c[V. acceptor for honour 参加承兑人
Bt[Wh@ accident insurance 意外保险
lJIcU
RI4 Accident Insurance Association of Hong Kong 香港意外保险公会
!Pf6UNN' accident insurance scheme 意外保险计划
P'Diie accident year basis 意外年度基准
8k|&&3_[? accommodation 通融;贷款
[,86||^ accommodation bill 通融票据;空头票据
dDxb}dx8 accommodation party 汇票代发人
i4s_:%+ account balance 帐户余额;帐户结余
H2
Gj(Nc- account book 帐簿
+u\kTn account collected in advance 预收款项
8LH\a.> account current book 往来帐簿
lNs;-`I~ account of after-acquired property 事后取得的财产报告
fs,]%g^ account of defaulter 拖欠帐目
jhF&
account payable 应付帐款
X5w_ }Nhe account payee only [A/C payee only] 只可转帐;存入收款人帐户
PPMAj@B}V account receivable 应收帐款
Wkj0z]]? account receivable report 应收帐款报表
&8xwR account statement 结单;帐单;会计财务报表
3<R8_p account title 帐户名称;会计科目
lGZf_X)gA^ accountant's report 会计师报告
XS oHh- Accountant's Report Rules 会计师报告规则
4Mck/i2 accounting and auditing procedure 会计与审计程序;会计与核数程序
Iy8fN"I9D Accounting Arrangements 《会计安排》
N.D7 accounting basis 会计基础
^<OcbOn;O accounting by Official Receiver 破产管理署署长呈交的帐目
lV
M)'m Accounting Circular 《会计通告》
ONU,R\jMb- accounting class 会计类别
7Adg; accounting date 记帐日期;会计结算日期
U6x$R O! accounting for money 款项核算
o>i@2_r\&H Accounting Officer 会计主任
Lh;U2pA accounting period 会计报告期;会计期
\h48]ZjC` accounting policy 会计政策;会计方针
zz**HwRt accounting practice 会计惯例
;]\>jC accounting principle 会计准则
$/#F9>eZ accounting record 会计记录
2m{d> accounting report 会计报告
UVlh7w jg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%yPjPUHy Accounting Society of China 中国会计学会
k;V (rf` accounting statement 会计报表
G<:gNWXd\ accounting system 会计制度;会计系统
`)WC|= w2 accounting transaction 会计事项;帐务交易
M7gb3gw6 accounting treatment 会计处理
*F;W 1TF accounting year 会计年度
[M/0 Qx[, accretion 增值;添加
f(UB$^4 accrual 应计项目;应累算数目
^{{0ajI9C accrual basis 应计制;权责发生制
57(5+Zme accrual basis accounting 应计制会计;权责发生制会计
=lZtI6tZ accrue 应累算;应计
,Z$!:U accrued benefit 应累算利益
Y5z5LG4 accrued charges 应计费用
Rv)*Wo!L accrued cumulative preference share dividend 应累算的累积优先股股息
nI7v:h4 accrued expenses 应累算费用
A~M .v0 accrued interest payable 应付利息;应计未付利息
,,=VF(@G accrued interest receivable 应收利息;应计未收利息
F!7\Za, accrued right 累算权益
1EAQ ~S!2 accruing profit 应累算的利润
tV"Jh>Z accumulated fiscal reserve 累积财政储备
?XllPnuKt% accumulated profit 累积利润;滚存溢利
*)D$w_06S accumulated reserve 累积储备
2|\WaH9P accumulation of surplus income 累积收益盈余
FxdWJ|rN9D acquired assets 既得资产
/1 h ${mo~ acquisition 收购;购置;取得
^/ZNdwx acquisition cost 购置成本
f)1*%zg% acquisition expenses 购置费用
VOGx acquisition of 100% interest 收购全部股权
vww>] Z} acquisition of control 取得控制权
?<efKs acquisition of fixed assets 购置固定资产
-Dy":/Bk acquisition of shell “买壳”
+F]=Z acquisition price 收购价
BT^HlW< act of God 天灾
y&L Lx[8^ acting partner 执事合伙人
Fk`|?pQm active market 买卖活跃的市场;交投畅旺的市场;旺市
1YScZ active partner 积极参与的合伙人
Nh[H[1"J active trading 交投活跃
SQT]' actual circulation 实际流通
l1%ubu actual cost 实际成本
MGLcM&oR actual expenditure 实际开支;实际支出
kca#ssN actual income 实际入息;实际收入;实际收益
/*e6('9s actual market 现货市场
~?zu5,vb actual price 现货价;实际价格
7* R
%zJ actual profit 实际利润
fLg
:+Ue<B actual quotation 实盘;实际价位;实际报价
;Iax \rQ actual year basis 按实际年度计算
>XPR)&t actuals 实货
?
J/NYV actuarial investigation 精算调查
G#YBfPmr actuarial principle 精算原则
oS^g "hQ`\ actuarial report 精算师报告
6 Z<|L^ Actuarial Society of Hong Kong 香港精算学会
q+ 2v9K@ actuarial valuation 精算师估值
BG_6$9y actuary 精算师
N<~LgH ad referendum agreement 暂定协议;有待覆核的协定
6%Pvh- ~_ ad valorem duty 从价税;按值征税
Hq
aay ad valorem duty system 从价税制
Y?AvcY. ad valorem fee 从价费
\ 0/m$V. ad valorem tariff 从价关税
nhy:5eSK additional allowance 额外免税额
#H;1)G(/ additional amount for unexpired risk 未过期风险的额外款额
m+QZ| additional assessable profit 补加应评税利润
L~("C additional assessment 补加评税
M'nzoRk additional commitment 额外承担
%$'Z"njO& additional commitment vote 额外承担拨款
d+p^fBz additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:%<'('S| additional dependent parent allowance 供养父母额外免税额
"Pl.G[Buc- additional provision 额外拨款
U;#G$ additional stamp duty 附加印花税
s\ e b additional tax 补加税罚款;补加税款
%?Q< Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
HdRwDW@7= adjudged bankrupt 被裁定破产
#xh
M&X adjudicated bankrupt 裁定破产人
6 apK adjudication fee 裁定费;评定印花税额手续费;评估契据费
A [_T~+-G adjudication of bankruptcy 裁定破产;宣告破产
xg;vQKS6 adjudication of insolvency 裁定无力偿还债务
Ui'*$W]v adjusted actual 经调整的实数;调整后的实数
?OFfU 4 adjusted current assets 经调整的流动资产;调整后的流动资产
vLpIVNA]]Y adjusted figure 经调整的数字;调整后的数额
|]eWO#vs adjusted liabilities 经调整的负债;调整后的负债
>{[ adjusted loss 经调整的亏损;调整后的亏损
y*!8[wASHq adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
l
p|`n adjusted profit 经调整的利润;调整后的利润
qNWSDZQ adjusted surplus 经调整的盈余额;调整后的盈余额
K0|:+s@u adjusted value 经调整的价值;调整后的价值
'.]<lh! adjustment 调整;修订;理算〔保险〕
xy-Vw"I[bh adjustment centre 调剂中心
Q%W>m0% adjustment lag 调整过程的时间差距;调整时差
nd"$gi adjustment mechanism 调整机制
VNwOD-b/] adjustment of loss 亏损调整
P6A##z adjustment process 调整过程;调整程序
hcoZ5!LvT adjustment range 调整幅度
?Kg_bvoR administered exchange rate 受管制汇率
xAr&sGMA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)JhB!P( administration expenses 行政费用
R-tZC9
@ administration fee 手续费;行政费
+5Ju `Z administration in bankruptcy 破产管理
U$WGe >, administration order 遗产管理令
U6#9W}CE administrator 管理人;遗产管理人
%WPyc%I administrator of the estate 遗产管理人
;Kh?iqn^ admission of debt 债项承认书
B &
]GGy admission of proof 接纳债权证明
n7.85p@ua advance 放贷款项;垫付款项;预支款项;预付款项
f^lhdZ\ advance account 暂支帐目;预付款帐户
q+
`QiPj advance compensation 预付补偿金
N%9?8X[5 advance from shareholder 股东垫款
#'y&M t advance pending reimbursement 预支以待日后付还
ul]hvK{2 advanced economy 先进经济体系
O7m-_#/\ advancement 预付;预付财产
EFv^uve advances warrant 垫款令
8?ip,Q\ advancing 贷出
9\uBX.]x adverse balance 逆差
h-\Ov{~ adverse exchange 逆汇
_<'?s>(U' advertisement addressed to shareholders 在报章刊登的致股东通告
X|C=Q advice for collection 托收通知书
+v/-qyA advice of drawing 提款通知书;汇票通知书
R&Ss ET. advice of payment 付款通知
<{i1/"k?X Advisory Committee [Securities and Futures Commission]
Js^(mRv= 谘询委员会〔证券及期货事务监察委员会〕
m#<Jr:- Advisory Committee on Diversification 经济多元化谘询委员会
Kw(S<~9-@ affidavit 誓章;遗产申报誓章
"q
KVGd affidavit of no receipt 述明无收款的誓章
rdsZ[ii affiliate 联号;联营公司;附属公司
@sUec affiliated company 附属公司;联号;联营公司
v6ei47- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^].U?t.n) affordability 负担能力
D^6Q`o African Development Bank [AfDB] 非洲开发银行
Rh%@N.Z* after-acquired property 事后取得的财产
_w2%!+' after-hours dealing 市后交易
h]/3doP after-tax profit 税后盈利;税后利润;税后溢利
$xis4/2 agency agreement 代理协议
E=91k. agency expenses 代理机构的开支
$4Dr +Z
H agency fee 代理费
3R)|DGql=1 Agency Law 《代理法》
)4N1EuD6 agent 代理人;承销人
7g:Lj,Z4L agent of company 公司代理人
-@@
O<M^ agent's fee 代理人费;经纪费
53>(2 _/[r aggregate 总计;总数;总体数字
s1t kiX{> aggregate amount 总款额;总额
1jE {]/Y7& aggregate assets and liabilities 总体资产与负债
!x!1H5" aggregate at constant price 按固定价格计算的总体数字
bXA%|7* aggregate demand 总需求
WWC&-Ni aggregate gross position 总持仓量
@>&b&uj7T aggregate limit 总限额
x~F YG
aggregate of salaries tax 合计薪俸税
n2|@Hz_ aggregate performance 总体表现;总体业绩
AR{$P6u!%| aggregate supply 总体供应
O*lE0~rJ aggregate surplus 总盈余
>M0^R}v aggregate total 整体总额
<[$a7l i aggregate value 总值;合计价值
z#lIu aggregated basis 合计基准
Dl,sl>{ aggregated net chargeable income 合计应课税入息实额
Sjo-Xf} aggregation 合并计算;合计;总和
w`v`aw] aggregation of incomes of husband and wife 夫妇入息合并计算
lbPn< aggregation of property 财产的总和
"&o"6ra} agio 差价;贴水
|T]&8Q)S 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》
y`z4S, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C~pQJ@bF0 《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》
Yhjv[ 9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(?ULp{VPFl 《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》
wd3OuDrU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FjMKb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*j=58d`n agreement for a settlement 授产协议
]wfY<Z agreement for assignment 转让协议
PPh<9$1\g agreement for sale 售卖协议;买卖协议
=R ZPDu agreement for sale and purchase 买卖协议
ZXXJ!9-&+J agreement for the payment of interest 支付利息协议
g yegdky3 agreement for the repayment of money 还款协议
ryqu2>(
agreement of reinsurance 再保险协议
;j
qF:Wl@ Agricultural Bank of China 中国农业银行
nM *}VI air passenger departure tax 飞机乘客离境税
bYqv)_8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;+bF4r@:+ airport tax 机场税
KK{_s=t%< alcohol duty 酒精税
lM#,i\8Q alienation 让与;让渡;转让
QO>';ul5 alimony 生活费;赡养费
f>e0l'\ All Ordinaries Index [AOI] 所有普通股指数
.jiJgUa7 all risks 全险;综合险
] ^?w0A All Sales Record for Stock Market 《股票市场成交报告》
Ikw.L Allied Capital Resources Limited 新联财务有限公司
Xk1uCVUe5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#l@P}sHXq allocation letter 拨款信件
j<`3xd' allocation of fund 分配款项;预留款项
`VvQems allocation of profit 利润分配;溢利分配
8(\J~I[^ allocation warrant 拨款令
7SNdC8GZ~ allotment 分配;配股
lBm`W]3T allotment notice 股份配售通知;配股通知
3,2$Ny3N allotment of shares 股份分配
~gHn>]S0 allowable 可获宽免;免税的
P 00%EB allowable business loss 可扣除的营业亏损
G/#m.=t allowable expenses 可扣税的支出
Vbe@S?u- allowance 免税额;津贴;备抵;准备金
qz2`%8}F) allowance for debts 债项的免税额
n5;@}Rai allowance for depreciation by wear and tear 耗损折旧免税额
<4<y allowance for funeral expenses 殡殓费的免税额
$G{j[iLY allowance for inflation 为通货膨胀而预留的款项;通胀准备金
y%x:~. allowance for repairs and outgoings 修葺及支出方面的免税额
r;"D>IM\ allowance to debtor 给债务人的津贴
,In%r`{i alteration of capital 资本更改
s
{^wr6B alternate trustee 候补受托人
;$e)r3r`LV amalgamation 合并
IP@3R(DS% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U$3DIJVI ambit of charges 征税范围;收费范围
ijvDFyN> amended valuation 经修订的估值
6RguUDRQ American Commodities Exchange 美国商品交易所
>P:U9
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k+*pg4' American Stock Exchange 美国证券交易所
|QMmF" 0 amortization 摊销
`&'{R<cL amount due from banks 存放银行同业的款项
:RxMZwa= amount due from banks abroad 存放海外银行同业的款项
iX<" \pV amount due from holding companies 控股公司欠款
wwQ2\2w>Hm amount due from local banks 存放本港银行同业的款项
H=w):kL| amount due to banks 银行同业的存款
vVIND amount due to banks abroad 海外银行同业的存款
g'{?j~g amount due to holding companies 控股公司存款
Ryh 0r amount due to local banks 本港银行同业的存款
(:O6sTx-hE amount due to outport banks 外埠银行同业的存款
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