A:
jaNH](V A share A股;甲类股份
m9cj7 abatement of tax 减税;减扣免税额
qG*_w
RF ABN AMRO Bank N.V. 荷兰银行
`F@f?*s: above-the-line expenditure 线上项目支出;经常预算支出
yT 2vO_rH above-the-line receipt 线上项目收入;经常预算收入
"rf\' 9= ABSA Asia Limited 南非联合亚洲有限公司
GMyoSe%1/ absolute change 绝对数值变更
{AtfK>D absolute expenditure 实际开支
su%Z{f)# absolute guideline figure 绝对准则数字
B=^2g}mgK absolute interest 绝对权益
Z#[>N,P absolute order of discharge 绝对破产解除令
v@]6<e$ absolute profit margin 绝对利润幅度
uvNnW}G4 absolute value 实值;绝对值
H|x k${R` absolutely vested interest 绝对既得权益
X.:_"+I; absorbed cost 已吸收成本;已分摊成本
w7Pe absorption 吸收;分摊;合并
_i#@t7 absorption rate 吸收率;摊配率;分摊率
Mj,2\ijNM ACB Finance Limited 亚洲商业财务有限公司
P'gT6*an," acceptable form of reciprocity 合理的互惠条件
v3!by N^ acceptable rate 适当利率;适当汇率
=
c/3^e acceptance agreement 承兑协议
>DkN+S acceptance for honour 参加承兑
~c9vdK acceptor 承兑人;接受人;受票人
#{?m acceptor for honour 参加承兑人
R|6RI} accident insurance 意外保险
i"ck`6v"8 Accident Insurance Association of Hong Kong 香港意外保险公会
>^sz5d+X accident insurance scheme 意外保险计划
aB7d( accident year basis 意外年度基准
_TV2) accommodation 通融;贷款
upZYv~Sa accommodation bill 通融票据;空头票据
n,1NJKX accommodation party 汇票代发人
t>m8iS> account balance 帐户余额;帐户结余
~x9 W{B] account book 帐簿
[%7IQ4`{ account collected in advance 预收款项
60(}_% account current book 往来帐簿
F9ZOSL
8Q account of after-acquired property 事后取得的财产报告
t
Qp*' account of defaulter 拖欠帐目
xu0;a account payable 应付帐款
Y+}OClS account payee only [A/C payee only] 只可转帐;存入收款人帐户
!#l0@3 account receivable 应收帐款
XtnIK account receivable report 应收帐款报表
K7n;Zb:BR account statement 结单;帐单;会计财务报表
}D8~^ account title 帐户名称;会计科目
q\-xg*' accountant's report 会计师报告
WX+< 4j Accountant's Report Rules 会计师报告规则
FA<Z37: accounting and auditing procedure 会计与审计程序;会计与核数程序
Z5{*? 2 Accounting Arrangements 《会计安排》
|F8;+nAVF# accounting basis 会计基础
$@lq}FQ% accounting by Official Receiver 破产管理署署长呈交的帐目
~Q3WBOjn Accounting Circular 《会计通告》
}6yxt9 accounting class 会计类别
q{jk.:;' accounting date 记帐日期;会计结算日期
qQ2 accounting for money 款项核算
:XNK-A W Accounting Officer 会计主任
(e>RNn\ accounting period 会计报告期;会计期
P6.) P|n7= accounting policy 会计政策;会计方针
1e+h9|hGYw accounting practice 会计惯例
0Ax>gj-` accounting principle 会计准则
Hz8Jgp accounting record 会计记录
rjhs? accounting report 会计报告
'Y,+D`&i) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)< X=z Accounting Society of China 中国会计学会
?Xy w<fMQ accounting statement 会计报表
oxxE'cx{g accounting system 会计制度;会计系统
:*^(OnIe accounting transaction 会计事项;帐务交易
i2`.#YJ&v accounting treatment 会计处理
R.^Bxi-UG: accounting year 会计年度
P\ Pc/[
Z7 accretion 增值;添加
~2;&pZ$ accrual 应计项目;应累算数目
,.1&Ff)S accrual basis 应计制;权责发生制
S5YDS|K accrual basis accounting 应计制会计;权责发生制会计
A`+(VzZgJ accrue 应累算;应计
0KNH=;d} accrued benefit 应累算利益
Sm~? zU[k/ accrued charges 应计费用
u|:UFz^p accrued cumulative preference share dividend 应累算的累积优先股股息
CfWK6 > accrued expenses 应累算费用
}V93~> accrued interest payable 应付利息;应计未付利息
XPR:_ accrued interest receivable 应收利息;应计未收利息
[:/7OM accrued right 累算权益
/cn/[O9 accruing profit 应累算的利润
b[QCM/ accumulated fiscal reserve 累积财政储备
u0(hVK`": accumulated profit 累积利润;滚存溢利
Q>#)LHX accumulated reserve 累积储备
=1uj1.h accumulation of surplus income 累积收益盈余
)dzjz%B) acquired assets 既得资产
HfZ (U5~ acquisition 收购;购置;取得
J~nJpUyP* acquisition cost 购置成本
$!
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AVdd?Ew acquisition of 100% interest 收购全部股权
r5X BcG(2 acquisition of control 取得控制权
#I*ht0++ acquisition of fixed assets 购置固定资产
7csl1|U acquisition of shell “买壳”
/3"e3{uy acquisition price 收购价
oIu,rjb act of God 天灾
z}Mb4{d1 acting partner 执事合伙人
'/]fZ| active market 买卖活跃的市场;交投畅旺的市场;旺市
4)c"@Zf active partner 积极参与的合伙人
0t/z" active trading 交投活跃
#o}{cXX# actual circulation 实际流通
XO8 H] actual cost 实际成本
"pKGUM actual expenditure 实际开支;实际支出
1^Y:XJ73 actual income 实际入息;实际收入;实际收益
,vHX>)M| actual market 现货市场
yA`]%U(( actual price 现货价;实际价格
[1[[$ Dr actual profit 实际利润
<_FF~lj actual quotation 实盘;实际价位;实际报价
JsoWaD actual year basis 按实际年度计算
f;qKrw actuals 实货
P(W\aLp actuarial investigation 精算调查
R`<{W(J;r actuarial principle 精算原则
$`+~QR!h actuarial report 精算师报告
F".IB^}$ Actuarial Society of Hong Kong 香港精算学会
joSr,'x actuarial valuation 精算师估值
1)c=15^ actuary 精算师
Vq;{+j( ad referendum agreement 暂定协议;有待覆核的协定
N5I W@?4 ad valorem duty 从价税;按值征税
B@~eBU,$ ad valorem duty system 从价税制
c] :J/'vc ad valorem fee 从价费
c^q O@%s ad valorem tariff 从价关税
VN55!l'OV additional allowance 额外免税额
rg]A_(3Bb additional amount for unexpired risk 未过期风险的额外款额
II f >z_m additional assessable profit 补加应评税利润
]#Z$jq{, additional assessment 补加评税
Q& unA3 additional commitment 额外承担
bvxxE/?Ni additional commitment vote 额外承担拨款
/=O+/)l` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
mc[_>[m additional dependent parent allowance 供养父母额外免税额
Y-q,Ovf! additional provision 额外拨款
!WVabdt additional stamp duty 附加印花税
MHzsxF| additional tax 补加税罚款;补加税款
c# 4ZDjvm6 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
w7]p9B adjudged bankrupt 被裁定破产
[.yx2@W
adjudicated bankrupt 裁定破产人
~wd?-$;070 adjudication fee 裁定费;评定印花税额手续费;评估契据费
@"#gO:|[i0 adjudication of bankruptcy 裁定破产;宣告破产
Wb-'E%K adjudication of insolvency 裁定无力偿还债务
B?zS_Ue adjusted actual 经调整的实数;调整后的实数
My43\p adjusted current assets 经调整的流动资产;调整后的流动资产
2>_LX!kyP] adjusted figure 经调整的数字;调整后的数额
t$kf'An}/ adjusted liabilities 经调整的负债;调整后的负债
Ga/\kO)x_ adjusted loss 经调整的亏损;调整后的亏损
;@;ie8H adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
gT\y& adjusted profit 经调整的利润;调整后的利润
jwE(]u adjusted surplus 经调整的盈余额;调整后的盈余额
=v#A&IPA' adjusted value 经调整的价值;调整后的价值
%:8q7PN| adjustment 调整;修订;理算〔保险〕
Fn0LE~O}-8 adjustment centre 调剂中心
*ytd.^@r adjustment lag 调整过程的时间差距;调整时差
)T~ +>+t adjustment mechanism 调整机制
!gH.st adjustment of loss 亏损调整
wQ/@+$> adjustment process 调整过程;调整程序
/)OO)B-r adjustment range 调整幅度
mDt",#g
administered exchange rate 受管制汇率
QBT-J`Pz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
. R8W< administration expenses 行政费用
$S-;M0G
x administration fee 手续费;行政费
\#*;H|U.x administration in bankruptcy 破产管理
5O;oo@A:[ administration order 遗产管理令
UC2OYZb administrator 管理人;遗产管理人
KcyM2hE7 administrator of the estate 遗产管理人
ba:du
|Ec admission of debt 债项承认书
[A OluS admission of proof 接纳债权证明
M#jee E-}% advance 放贷款项;垫付款项;预支款项;预付款项
q8yJW-GA advance account 暂支帐目;预付款帐户
,%DAh advance compensation 预付补偿金
x6cl(J} advance from shareholder 股东垫款
_(A+_| advance pending reimbursement 预支以待日后付还
B
qiq advanced economy 先进经济体系
Ta5iY
} advancement 预付;预付财产
-tdON advances warrant 垫款令
)(
jNd&H advancing 贷出
l4.@YYzbp. adverse balance 逆差
0JWD] " adverse exchange 逆汇
YyBq+6nq5 advertisement addressed to shareholders 在报章刊登的致股东通告
x?&xz; advice for collection 托收通知书
i{RS/,h4 advice of drawing 提款通知书;汇票通知书
q9Opa2 advice of payment 付款通知
Fm+)mmJP Advisory Committee [Securities and Futures Commission]
'C4Ll2 谘询委员会〔证券及期货事务监察委员会〕
U=?"j-wN Advisory Committee on Diversification 经济多元化谘询委员会
$">NW&
i( affidavit 誓章;遗产申报誓章
{qdhp_~^l affidavit of no receipt 述明无收款的誓章
?fX8WRdh affiliate 联号;联营公司;附属公司
rVW'KN affiliated company 附属公司;联号;联营公司
|4*2xDcl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`pS)qx.a affordability 负担能力
H
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K African Development Bank [AfDB] 非洲开发银行
) x O_ after-acquired property 事后取得的财产
z_0 lMX` after-hours dealing 市后交易
T%#P??k after-tax profit 税后盈利;税后利润;税后溢利
V<I${i$]0 agency agreement 代理协议
L|Gk}n agency expenses 代理机构的开支
;,hoX6D$ agency fee 代理费
tg`!svL! Agency Law 《代理法》
2Mi;}J1C{ agent 代理人;承销人
z:,!yU c agent of company 公司代理人
><[. agent's fee 代理人费;经纪费
r*xw\ aggregate 总计;总数;总体数字
?4||L8j2^ aggregate amount 总款额;总额
<(lSNGv5N aggregate assets and liabilities 总体资产与负债
?mUu(D:7D aggregate at constant price 按固定价格计算的总体数字
Uwil*Jh aggregate demand 总需求
o5A_j?t aggregate gross position 总持仓量
![C$H5 aggregate limit 总限额
&l*dYzqq aggregate of salaries tax 合计薪俸税
QnAf A% aggregate performance 总体表现;总体业绩
5}aC'j\ aggregate supply 总体供应
rKO*A7vE aggregate surplus 总盈余
%QZ!Tb aggregate total 整体总额
<"P
'"SC aggregate value 总值;合计价值
P9chRy aggregated basis 合计基准
r:Tb{cA aggregated net chargeable income 合计应课税入息实额
oD2;Tdk aggregation 合并计算;合计;总和
\} Szb2 aggregation of incomes of husband and wife 夫妇入息合并计算
85~h+Q; aggregation of property 财产的总和
zt%Fvn4/pF agio 差价;贴水
[gY__ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
UR=s{nFd Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'GoeVq 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
*N+aZV}`Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q%&7J< 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_cs9R% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\r9%;?f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
QQ8W;x agreement for a settlement 授产协议
b:&$x (| agreement for assignment 转让协议
V1U[p3J-S agreement for sale 售卖协议;买卖协议
p&27|1pZm agreement for sale and purchase 买卖协议
VO6y9X" agreement for the payment of interest 支付利息协议
/pN2Jst agreement for the repayment of money 还款协议
Wm&f+{LO+K agreement of reinsurance 再保险协议
+ # >%bq x Agricultural Bank of China 中国农业银行
AWNd(B2o air passenger departure tax 飞机乘客离境税
G{Q'N04RA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<LZvh8 airport tax 机场税
mR@Xt# alcohol duty 酒精税
n?tAa|_ alienation 让与;让渡;转让
Y% 9F alimony 生活费;赡养费
rq?x]`u
All Ordinaries Index [AOI] 所有普通股指数
n(1"6 all risks 全险;综合险
&4FdA|9T All Sales Record for Stock Market 《股票市场成交报告》
B)`X7uG Allied Capital Resources Limited 新联财务有限公司
rl7Y=*Dv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]vFmY allocation letter 拨款信件
}w8AnaC allocation of fund 分配款项;预留款项
aH"c0A allocation of profit 利润分配;溢利分配
?d)|vX3Uf allocation warrant 拨款令
EKD>c$T^ allotment 分配;配股
?8m/]P/~ allotment notice 股份配售通知;配股通知
6p{x2>2y[ allotment of shares 股份分配
[]Ea0jYu allowable 可获宽免;免税的
N^N?!I allowable business loss 可扣除的营业亏损
a~"X.xT\R allowable expenses 可扣税的支出
0-HE, lv allowance 免税额;津贴;备抵;准备金
9F4|T7? allowance for debts 债项的免税额
3NWAyCq- allowance for depreciation by wear and tear 耗损折旧免税额
21 j+c{O allowance for funeral expenses 殡殓费的免税额
;~;St>?\R\ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
g7F
Z - allowance for repairs and outgoings 修葺及支出方面的免税额
dfcG'+RU} allowance to debtor 给债务人的津贴
#^V"=RbD alteration of capital 资本更改
}(''|z#UE alternate trustee 候补受托人
\ChcJth@o< amalgamation 合并
Y'h'8
\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0/]vmDr ambit of charges 征税范围;收费范围
".ZiR7Z:$Y amended valuation 经修订的估值
bm.H0rHR4 American Commodities Exchange 美国商品交易所
QD~`UJe> American Express Bank Limited 美国运通银行
YPEd
XU8} American Stock Exchange 美国证券交易所
U:e9Vq'N m amortization 摊销
b2%[9)"I. amount due from banks 存放银行同业的款项
!:e
qPpz amount due from banks abroad 存放海外银行同业的款项
Qd?P[xm amount due from holding companies 控股公司欠款
0^z$COCv amount due from local banks 存放本港银行同业的款项
uy{KV"%"^g amount due to banks 银行同业的存款
1hG O*cq! amount due to banks abroad 海外银行同业的存款
}6N|+z.cU amount due to holding companies 控股公司存款
G9q0E| amount due to local banks 本港银行同业的存款
?J?!%Mw amount due to outport banks 外埠银行同业的存款
K gX)fj amount for note issue 发行纸币的款额
e8.bH# amount of bond 担保契据的款额
q4N$.hpb amount of consideration 代价款额
MzG.Qh'z amount of contribution 供款数额
kv b-= amount of indebtedness 负债款额
Nb1lawC amount of principal of the loan 贷款本金额
7d5x4^EYE amount of rates chargeable 应征差饷数额
-y(V- amount of share capital 股本额
B=Os?'2[ amount of sums assured 承保款额
0]~n8mB> amount of variation 变动幅度
.Ps;O amount of vote 拨款数额
^D|c amount payable 应付款额
Yw<:I& amount receivable 应收款额
zL'n
J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k5YDqGn'q analysis 分析
W=m_G]"L ancillary risk 附属风险
Fu/CX4R_| annual account 周年帐目;周年帐目报表;年度决算;年结
48`<{|r{ annual accounting date 年结日期
1<"kN^ annual allowance 每年免税额;年积金;年度津贴;年津
f7s.\ annual balance 年度余额
uzsN#'7= annual disposable income 每年可动用收入
;4IP7$3G annual estimates 周年预算
B!v1gh annual fee 年费
\m!."~% annual general meeting 周年大会
6dUP's_ annual growth rate 年增率;每年增长率
urB.K<5ZA annual long-term supplement 长期个案每年补助金
zZHsS$/ annual pensionable emolument 可供计算退休金的年薪
j@2 hI,+ annual report 年报
FzIA>njt Annual Report on the Consumer Price Index 《消费物价指数年报》
H>]x<#uz) annual return 周年报表;周年申报表;每年报税表格
=$Z'F<|d Annual Return Rules 《周年报表规则》
OUPpz_y annual review of consumer prices 每年消费物价回顾
?6bE!36 annual roll-forward basis 逐年延展方式
ngjbE+ annual salary 年薪
6z*L9Vy($ annual statement 年度报表;年度决算表
M~IiJ9{ 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
.y!Hw{cq annuitant 年金受益人
Jd;1dYkH: annuity 年金
z4goa2@Z annuity contract 年金合约
/[L:ol6;! annuity on human life 人寿年金
tWFJx}H antecedent debt 先前的债项
"$&F]0 ante-dated cheque 倒填日期支票
"<WSEs anticipated expenditure 预期开支
2h!3[{M\ anticipated net profit 预期纯利
?H`LrL/k anticipated revenue 预期收入
V1G]LM anti-inflation measure 反通货膨胀措施
!QovpO">z anti-inflationary stance 反通货膨胀立场
)94R\f apparent deficit 表面赤字
)".gjW8{#L apparent financial solvency 表面偿债能力
4\?B,! apparent partner 表面合伙人
Fk43sqU6~ application for personal assessment 个人入息课税申请书
a lR}|ez application of fund 资金应用
U#}.r< application to release as liquidator and to destruct the books of accounts and documents
e_TM#J(3 申请免除清盘人职务及毁灭帐簿与文件
83a
Rq&(R appointed actuary 委任精算师
9maw+ c!~ appointed auditor 委任核数师;委任审计师
gyK"#-/_d appointed trustee 委任的受托人
f2=s{0SX0 appointer 委任人
M: 6cma5 apportioned pro rata 按比例分摊
L!Ro`6|7; apportionment 分配;分摊
&,/T<V Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@'<|B. f apportionment formula 分摊方程式
82vx:*Ip!} apportionment of estate duty 遗产税的分摊
a_yV*N`D appraisal 估价;评估
i@RjG appreciable growth 可观增长
%YXC-E3@O appreciable impact 显着影响
w~9gZ&hdp appreciable increase 可观增长
Z%Gvf~u appreciation 增值;升值
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'i appreciation against other currencies 相对其他货币升值
8/CGg_C1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9(_/jU4mc appreciation tax 增值税
0)B+: appropriation 拨款;拨用;拨付
5c#L6 dA) appropriation account 拨款帐目
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*cw2 Appropriation Bill 拨款法案
+CkK4<dF appropriation-in-aid system 补助拨款办法
F-Ea85/K@4 approved assets 核准资产
;H^!yj5H approved basket stock 认可一篮子证券
7\xa_nrI approved budget 核准预算
$I9zJ"* approved charitable donation 认可慈善捐款
:PLs A3[} approved charitable institution 认可慈善机构
yZ{YIy~ approved currency 核准货币;认可货币
7~',q"4P/_ approved estimates 核准预算
r0sd_@Oj approved estimates of expenditure 核准开支预算
Uu(W62 approved overseas insurer 核准海外保险人
D7%89qt approved overseas trust company 核准海外信托公司
<3qbgn>}b approved pooled investment fund 核准汇集投资基金
.^uu*S_ approved provident fund scheme 认可公积金计划
(<CLftQKg approved provision 核准拨款
~(8A&!#,! approved redeemable share 核准可赎回股份
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. approved regional stock 认可地区性证券
(GV6%l#I approved retirement scheme 认可退休金计划
!EFd-fk approved subordinated loan 核准附属贷款
;kbz(:wA arbitrage 套戥;套汇;套利
ubLLhf arbitrageur 套戥者;套汇者
.28*vkH%C= arbitrary amount 临时款项
o8,K1ic5# arrangement 措施;安排;协定
k"Is.[I?^ arrears 欠款
!qR(Rn arrears of pay 欠付薪酬
0KZ 3h|4lP arrears of revenue 逾期未收税款;逾期未收的帐项
?tcbiXRG+ articles of association 组织章程;组织细则;组织章程细则
/sai}r1 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
j\a?n4g - ascertainment of profit 确定利润
,]d}pJ}PX` "Asia Clear" “亚洲结算系统”
s)V^_@Z9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1a<,/N}}t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
";~#epPkX Asian Development Fund [ADF] 亚洲发展基金
/[q@=X& Asian dollar bond 亚洲美元债券
,[~EThcq Asian dollar market 亚洲美元市场
l^_X?L@ Asian dollar rate 亚洲美元利率
`/U:u9H9v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Gc'HF"w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!cpBX>{w asked price 沽盘;喊价;索价;卖方报价
>|s=l`"Xz assessable income 应评税入息
j@DyWm/7 assessable loss 应评税亏损
0nS6<: assessable profit 应评税利润
IE6/
E assessable value 应评税值
@dXf_2Tv= assessed profit 估定利润
CtfSfSAUuu assessed value 经评估价值
`{/=i|6 assessment 评税;评定;估价;评税单
z23KSPo assessment number 评税编号;估价编号
'>6-ie^0 assessment of additional tax 补加税评税
L.R assessment of performance 业绩评估;实绩评价
u/zC$L3B( Assessor 评税主任
JB-j@ asset price bubbles 资产价格泡沫
:$WRV- asset-backed securities 具资产保证的证券
bHP-Z9riv assets accretion 资产增值
#0R;^#F/ assets and liabilities 资产与负债
U +]ab assets betterment statement 资产递增表;资产改进表
|Mh;k6 assets lending 实物放款;有抵押贷款
]X5*e' assets of the company passing on the death 死者去世时转移的公司资产
3EFk] X assets pledged as security for liabilities 用作负债抵押的资产
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