A:
7"#f!.E A share A股;甲类股份
#vtN+E abatement of tax 减税;减扣免税额
_p0)vT ABN AMRO Bank N.V. 荷兰银行
^}hJL7O' above-the-line expenditure 线上项目支出;经常预算支出
oooS s&t above-the-line receipt 线上项目收入;经常预算收入
P:qz2Hw ABSA Asia Limited 南非联合亚洲有限公司
7N|
AA^I absolute change 绝对数值变更
#,TELzUVE absolute expenditure 实际开支
lirN YJ]tO absolute guideline figure 绝对准则数字
0 k9<& absolute interest 绝对权益
=PZWS&(L absolute order of discharge 绝对破产解除令
##v`(#fu absolute profit margin 绝对利润幅度
Xo\S9,s{ absolute value 实值;绝对值
v$;@0t:;# absolutely vested interest 绝对既得权益
St+ "ih% absorbed cost 已吸收成本;已分摊成本
nZxSMN0] absorption 吸收;分摊;合并
(vnoP< 0
absorption rate 吸收率;摊配率;分摊率
GB=bG%Tb ACB Finance Limited 亚洲商业财务有限公司
Ev{MCu1!6 acceptable form of reciprocity 合理的互惠条件
F{\=PCZ>7 acceptable rate 适当利率;适当汇率
D#ZPq,f acceptance agreement 承兑协议
I>aGp|4 acceptance for honour 参加承兑
' Rc#^U*n acceptor 承兑人;接受人;受票人
e^8BV;+c acceptor for honour 参加承兑人
7E\g
&R. accident insurance 意外保险
TM-Fu([LMV Accident Insurance Association of Hong Kong 香港意外保险公会
nE$
f accident insurance scheme 意外保险计划
H{%H^t> accident year basis 意外年度基准
f3vF"O accommodation 通融;贷款
H99xZxHZ{ accommodation bill 通融票据;空头票据
m]P/if7 accommodation party 汇票代发人
<h@]Ri account balance 帐户余额;帐户结余
7&foEJ3q account book 帐簿
uXpv*i{R account collected in advance 预收款项
QZ~0o7 account current book 往来帐簿
VE$t%QT account of after-acquired property 事后取得的财产报告
WqQU@sA account of defaulter 拖欠帐目
=k_UjwgN^ account payable 应付帐款
G?ig1PB"# account payee only [A/C payee only] 只可转帐;存入收款人帐户
?-,6<K1 account receivable 应收帐款
zN")elBi account receivable report 应收帐款报表
|'$ l7 account statement 结单;帐单;会计财务报表
!}t-j3bCs account title 帐户名称;会计科目
)i-gs4[(QN accountant's report 会计师报告
9`Vc Accountant's Report Rules 会计师报告规则
\z:<DsQ& accounting and auditing procedure 会计与审计程序;会计与核数程序
" #v%36U Accounting Arrangements 《会计安排》
PIxjM> accounting basis 会计基础
`tVy_/3(9 accounting by Official Receiver 破产管理署署长呈交的帐目
5\'AD^{ Accounting Circular 《会计通告》
~},W8\C> accounting class 会计类别
,Xtj;@~- accounting date 记帐日期;会计结算日期
4K7{f+T accounting for money 款项核算
BIj Accounting Officer 会计主任
7n&yv9" accounting period 会计报告期;会计期
V|: qow:F accounting policy 会计政策;会计方针
$3\,h;y accounting practice 会计惯例
zJCEA accounting principle 会计准则
;s_"{f`Y6 accounting record 会计记录
th
2<o5 accounting report 会计报告
8,*3zVk- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"dtlME{Bx Accounting Society of China 中国会计学会
$^h?:L:1n accounting statement 会计报表
1EsqQz*$u accounting system 会计制度;会计系统
J\A8qh8 accounting transaction 会计事项;帐务交易
5@f5S0 Y accounting treatment 会计处理
&<0ZUI |S3 accounting year 会计年度
T6HU*( accretion 增值;添加
\fi}Q\|C accrual 应计项目;应累算数目
,g|2NjUAc accrual basis 应计制;权责发生制
i}lRIXjdV accrual basis accounting 应计制会计;权责发生制会计
>];"N{ A accrue 应累算;应计
S>t>6&A accrued benefit 应累算利益
OZOb1D accrued charges 应计费用
[r9d<Zi}{ accrued cumulative preference share dividend 应累算的累积优先股股息
nzuF]vo accrued expenses 应累算费用
xS+rHC accrued interest payable 应付利息;应计未付利息
~Z/7pP+ accrued interest receivable 应收利息;应计未收利息
"%
Y u
wMY accrued right 累算权益
>|
m.?{^ accruing profit 应累算的利润
fp;a5||5 accumulated fiscal reserve 累积财政储备
0( //D;j accumulated profit 累积利润;滚存溢利
s
MZ[d\ accumulated reserve 累积储备
39D } accumulation of surplus income 累积收益盈余
BS2?!;,8 acquired assets 既得资产
Oy$<QXj/ acquisition 收购;购置;取得
S(t{&+Wc acquisition cost 购置成本
+tUQ acquisition expenses 购置费用
w}`3 d@ acquisition of 100% interest 收购全部股权
hSMV&Cs acquisition of control 取得控制权
P
{H{UKs# acquisition of fixed assets 购置固定资产
Le@?
/ acquisition of shell “买壳”
sfI N)jh acquisition price 收购价
BX3lPv act of God 天灾
i0ybJOa4 acting partner 执事合伙人
LNiS`o\ active market 买卖活跃的市场;交投畅旺的市场;旺市
a.,_4;'UE1 active partner 积极参与的合伙人
+)gB9DoK active trading 交投活跃
[ {cC actual circulation 实际流通
HJ@5B" actual cost 实际成本
&J(!8y*QyE actual expenditure 实际开支;实际支出
v3-?CQb( actual income 实际入息;实际收入;实际收益
I%xn,u actual market 现货市场
Xw^X&Pp actual price 现货价;实际价格
"&-C$J5
Id actual profit 实际利润
uvv.WbZ actual quotation 实盘;实际价位;实际报价
,Rz}=j actual year basis 按实际年度计算
o;QZe& actuals 实货
SdI1}& actuarial investigation 精算调查
- 9-fX(I actuarial principle 精算原则
'C~9]Y]. actuarial report 精算师报告
j)L1H*
S% Actuarial Society of Hong Kong 香港精算学会
/s`;9)G]9 actuarial valuation 精算师估值
%g w{[
/[A actuary 精算师
g^j7@dum ad referendum agreement 暂定协议;有待覆核的协定
Funj!x'uE ad valorem duty 从价税;按值征税
j@ v-| ad valorem duty system 从价税制
TQ' e ad valorem fee 从价费
p;`N\.ld ad valorem tariff 从价关税
' ^a!`"Bc additional allowance 额外免税额
;rHz;]si additional amount for unexpired risk 未过期风险的额外款额
/b{HG7i\ additional assessable profit 补加应评税利润
[`nY2[A$ additional assessment 补加评税
9L"?wv additional commitment 额外承担
;BVDt additional commitment vote 额外承担拨款
} yq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
euZI`*0 additional dependent parent allowance 供养父母额外免税额
-3vh!JMN additional provision 额外拨款
968^ "T# additional stamp duty 附加印花税
E em
g additional tax 补加税罚款;补加税款
$?f]ZyZr. Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
";dU-\3M adjudged bankrupt 被裁定破产
e/94y6*> adjudicated bankrupt 裁定破产人
[z+x"9l0! adjudication fee 裁定费;评定印花税额手续费;评估契据费
oAz<G adjudication of bankruptcy 裁定破产;宣告破产
x'i0KF adjudication of insolvency 裁定无力偿还债务
#LWg" i adjusted actual 经调整的实数;调整后的实数
a))*F!}c adjusted current assets 经调整的流动资产;调整后的流动资产
<25ccE9^c adjusted figure 经调整的数字;调整后的数额
3;Hd2 ;G adjusted liabilities 经调整的负债;调整后的负债
g1V)$s7 adjusted loss 经调整的亏损;调整后的亏损
s0!kwrBsp 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
voh^|(:(TH adjusted profit 经调整的利润;调整后的利润
$1e pf adjusted surplus 经调整的盈余额;调整后的盈余额
6~@5X}^<0 adjusted value 经调整的价值;调整后的价值
usH%dzKK adjustment 调整;修订;理算〔保险〕
]l&'k23~p adjustment centre 调剂中心
__(V C: adjustment lag 调整过程的时间差距;调整时差
yVYkuO adjustment mechanism 调整机制
<Uwwux<v adjustment of loss 亏损调整
)X%oXc&C| adjustment process 调整过程;调整程序
P`
]ps?l adjustment range 调整幅度
fIkT"? administered exchange rate 受管制汇率
3EOyq^I% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}]GbUC!Zb administration expenses 行政费用
J6auUm` ` administration fee 手续费;行政费
4J}3,+ administration in bankruptcy 破产管理
L[. <o{ administration order 遗产管理令
rr )/`Kmv% administrator 管理人;遗产管理人
26PD[af64O administrator of the estate 遗产管理人
x4 hO$3o admission of debt 债项承认书
OG}KqG!n admission of proof 接纳债权证明
?O7iK<5N advance 放贷款项;垫付款项;预支款项;预付款项
@_Sp3nWdu advance account 暂支帐目;预付款帐户
(9'be\ advance compensation 预付补偿金
Yb9cW\lr advance from shareholder 股东垫款
Zs73
ad advance pending reimbursement 预支以待日后付还
8A4TAT4, advanced economy 先进经济体系
3#mE(
`|P advancement 预付;预付财产
[gn[nP9 advances warrant 垫款令
vHc#m@4o advancing 贷出
3+zzi adverse balance 逆差
9b%j.Q-W adverse exchange 逆汇
Tk](eQsy.v advertisement addressed to shareholders 在报章刊登的致股东通告
PUKVn+h advice for collection 托收通知书
A:)sg!Lt advice of drawing 提款通知书;汇票通知书
]bu9-X&T& advice of payment 付款通知
JMePI%#8 Advisory Committee [Securities and Futures Commission]
z Lw(@& 谘询委员会〔证券及期货事务监察委员会〕
8!4[#y< Advisory Committee on Diversification 经济多元化谘询委员会
u\3ZIb affidavit 誓章;遗产申报誓章
pN+I]NgQ affidavit of no receipt 述明无收款的誓章
_yJ|`g]U3 affiliate 联号;联营公司;附属公司
Ql8^]gbp+ affiliated company 附属公司;联号;联营公司
%omu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|D+p$^L affordability 负担能力
AysL-sqR African Development Bank [AfDB] 非洲开发银行
2Pz 5f after-acquired property 事后取得的财产
D6:DrA: after-hours dealing 市后交易
kQ[Jo%YT?E after-tax profit 税后盈利;税后利润;税后溢利
2-7Z(7G{ F agency agreement 代理协议
mtX31M4 agency expenses 代理机构的开支
Gw`/.0 agency fee 代理费
c_DaNEfaY Agency Law 《代理法》
i'iO H|s agent 代理人;承销人
g-|Kyhr?= agent of company 公司代理人
#/s7\2 agent's fee 代理人费;经纪费
NfqJ=9 aggregate 总计;总数;总体数字
I1i:}g/ aggregate amount 总款额;总额
"$P'Wv aggregate assets and liabilities 总体资产与负债
%2YN,a4 aggregate at constant price 按固定价格计算的总体数字
fFHK:n` aggregate demand 总需求
Iu%^*K% aggregate gross position 总持仓量
Iht'e8)gq aggregate limit 总限额
O$U}d-Xnx aggregate of salaries tax 合计薪俸税
UQnBqkE aggregate performance 总体表现;总体业绩
jm+blB^%K aggregate supply 总体供应
Bs@:rhDi aggregate surplus 总盈余
8W@dtZ,d aggregate total 整体总额
/} a_8iM\ aggregate value 总值;合计价值
0}D-KvjyP aggregated basis 合计基准
HoL~j( { aggregated net chargeable income 合计应课税入息实额
y:C)%cv}* aggregation 合并计算;合计;总和
L9$&-A9ix aggregation of incomes of husband and wife 夫妇入息合并计算
T?#s'd aggregation of property 财产的总和
nfa_8 agio 差价;贴水
'(T mV#3 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》
?N`qLGRm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
",QYDFFeF 《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》
|zh + Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|+u+)C 《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》
ot0U-G( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ovbEmb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+\srZ<67 agreement for a settlement 授产协议
3jXR"@Z- agreement for assignment 转让协议
J ZA*{n2 agreement for sale 售卖协议;买卖协议
R qnWtE agreement for sale and purchase 买卖协议
@]E]W#xAn agreement for the payment of interest 支付利息协议
W
w^7^q& agreement for the repayment of money 还款协议
aU4R+.M7@ agreement of reinsurance 再保险协议
}\DAg'e) Agricultural Bank of China 中国农业银行
, !r@9T air passenger departure tax 飞机乘客离境税
*|^,DGfQ6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;}UzJe ,S airport tax 机场税
L,WkJe3 alcohol duty 酒精税
)O9f hj) alienation 让与;让渡;转让
&jt02+Hj' alimony 生活费;赡养费
ygMd$0:MN All Ordinaries Index [AOI] 所有普通股指数
}\>+H all risks 全险;综合险
H<$pHyxU All Sales Record for Stock Market 《股票市场成交报告》
x\6];SXX Allied Capital Resources Limited 新联财务有限公司
o>.AdZby all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2G
ZF/9} allocation letter 拨款信件
K[e`t%2_ allocation of fund 分配款项;预留款项
xUIvLH= allocation of profit 利润分配;溢利分配
gt~9"I allocation warrant 拨款令
LNaeB(z" allotment 分配;配股
C0gfJ~M) allotment notice 股份配售通知;配股通知
^u3*hl}YKy allotment of shares 股份分配
'frWu6]<
4 allowable 可获宽免;免税的
q ?(A!1(u allowable business loss 可扣除的营业亏损
}M^_Z#|, allowable expenses 可扣税的支出
xUQdVrFU allowance 免税额;津贴;备抵;准备金
'^e0Ud, allowance for debts 债项的免税额
hI*`> 9l allowance for depreciation by wear and tear 耗损折旧免税额
|y klT allowance for funeral expenses 殡殓费的免税额
'y< t/qo allowance for inflation 为通货膨胀而预留的款项;通胀准备金
b By'v/ allowance for repairs and outgoings 修葺及支出方面的免税额
Ywmyr[Uh' allowance to debtor 给债务人的津贴
JaA&eT| alteration of capital 资本更改
`(P
"u alternate trustee 候补受托人
W8< @sq~I amalgamation 合并
.#"1bRWpZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w<Zdq}{jO ambit of charges 征税范围;收费范围
!X%S)VSMU amended valuation 经修订的估值
*3!(*F@M, American Commodities Exchange 美国商品交易所
X{#bJ American Express Bank Limited 美国运通银行
7qpzk7X?pR American Stock Exchange 美国证券交易所
9z+vFk` amortization 摊销
0,:iE\ amount due from banks 存放银行同业的款项
$|rCrak; amount due from banks abroad 存放海外银行同业的款项
[+y&HNf amount due from holding companies 控股公司欠款
fBf]4@{ amount due from local banks 存放本港银行同业的款项
C?8PT/ amount due to banks 银行同业的存款
NS
h%t+XU] amount due to banks abroad 海外银行同业的存款
3T"2S[gT amount due to holding companies 控股公司存款
VIb;96$Or amount due to local banks 本港银行同业的存款
92s4u3L; amount due to outport banks 外埠银行同业的存款
BO[+E'2 amount for note issue 发行纸币的款额
@8QFP3\1 amount of bond 担保契据的款额
R_t~UTfI; amount of consideration 代价款额
"tfn?n0 amount of contribution 供款数额
yVT&rQ"{ amount of indebtedness 负债款额
Um/CR! amount of principal of the loan 贷款本金额
2TE\4j amount of rates chargeable 应征差饷数额
8b-7]% amount of share capital 股本额
T:be 9 5!, amount of sums assured 承保款额
)gr}<}X)B amount of variation 变动幅度
,;9ak-$8p amount of vote 拨款数额
m"5{D*| amount payable 应付款额
~u};XhZ amount receivable 应收款额
sq6>DuBZz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7F,07\c analysis 分析
^cB49s+{e ancillary risk 附属风险
su,`q annual account 周年帐目;周年帐目报表;年度决算;年结
, - QR annual accounting date 年结日期
q
sv+.aW annual allowance 每年免税额;年积金;年度津贴;年津
@P*ylB}?Q annual balance 年度余额
~o:rM/!Ba annual disposable income 每年可动用收入
=s`XZkh annual estimates 周年预算
P;^y|0Nm annual fee 年费
J>&[J!>r annual general meeting 周年大会
CR%D\I$o annual growth rate 年增率;每年增长率
c$@`P annual long-term supplement 长期个案每年补助金
d,zp`S annual pensionable emolument 可供计算退休金的年薪
Q1aHIc
annual report 年报
976E3u"Vt Annual Report on the Consumer Price Index 《消费物价指数年报》
KX0<j annual return 周年报表;周年申报表;每年报税表格
mk#>Dpy? Annual Return Rules 《周年报表规则》
r3n=<l!Jr annual review of consumer prices 每年消费物价回顾
UAnB=L,.\ annual roll-forward basis 逐年延展方式
-L+\y\F annual salary 年薪
OD{5m(JwL annual statement 年度报表;年度决算表
PthIdaN@ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
`)0Rv|? annuitant 年金受益人
or?0PEx\ annuity 年金
t8L<x annuity contract 年金合约
KDux$V4 annuity on human life 人寿年金
+= X).X0K antecedent debt 先前的债项
v]B0!k&4. ante-dated cheque 倒填日期支票
~sZqa+jB0 anticipated expenditure 预期开支
`6|i&w:b anticipated net profit 预期纯利
|E46vup anticipated revenue 预期收入
]ev *m&O anti-inflation measure 反通货膨胀措施
D-'i G%)kA anti-inflationary stance 反通货膨胀立场
ev~dsk6k apparent deficit 表面赤字
6\; 4
4,3 apparent financial solvency 表面偿债能力
m\<<oIlH apparent partner 表面合伙人
!Sh^LYqn application for personal assessment 个人入息课税申请书
h`z2!F4 application of fund 资金应用
@WhZx*1 application to release as liquidator and to destruct the books of accounts and documents
*jYHd#UZx4 申请免除清盘人职务及毁灭帐簿与文件
|^YzFrc appointed actuary 委任精算师
C!oS=qK?] appointed auditor 委任核数师;委任审计师
RY>)eGJ appointed trustee 委任的受托人
pem3G5
`g= appointer 委任人
17J} uXA apportioned pro rata 按比例分摊
lt@ apportionment 分配;分摊
m-:8jA? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5}vRo;- apportionment formula 分摊方程式
vF5wA-3&t apportionment of estate duty 遗产税的分摊
8
m%>:}o appraisal 估价;评估
yd7lcb
[ appreciable growth 可观增长
p:DL:^zx appreciable impact 显着影响
Y}AmX appreciable increase 可观增长
ap Fs UsE appreciation 增值;升值
*ge].E appreciation against other currencies 相对其他货币升值
^+(A&PyP? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*>H M$.?Q appreciation tax 增值税
r]8wOu-' appropriation 拨款;拨用;拨付
Q%M'[L?[ appropriation account 拨款帐目
+ ")qi= Appropriation Bill 拨款法案
{DKXn`V appropriation-in-aid system 补助拨款办法
<C7M";54- approved assets 核准资产
5*s1qA0^ approved basket stock 认可一篮子证券
sN}s61 approved budget 核准预算
<'PR;g^# approved charitable donation 认可慈善捐款
v7s] approved charitable institution 认可慈善机构
h
Jfa_ approved currency 核准货币;认可货币
.8u$z`j approved estimates 核准预算
d$2@, approved estimates of expenditure 核准开支预算
[VY8?y approved overseas insurer 核准海外保险人
&