A:
$ R,7#7bG A share A股;甲类股份
2u/~#Rt&* abatement of tax 减税;减扣免税额
+tES:3Pi ABN AMRO Bank N.V. 荷兰银行
.@gv}`> above-the-line expenditure 线上项目支出;经常预算支出
Y
u8a8p| above-the-line receipt 线上项目收入;经常预算收入
((B7k{` ABSA Asia Limited 南非联合亚洲有限公司
3a"4Fn absolute change 绝对数值变更
Ca0~K42~ absolute expenditure 实际开支
ZlUd^6|:3 absolute guideline figure 绝对准则数字
A"2k,{d absolute interest 绝对权益
q}U^H absolute order of discharge 绝对破产解除令
}{ J<Wzw absolute profit margin 绝对利润幅度
R<a7TkL4? absolute value 实值;绝对值
RxjC sjg absolutely vested interest 绝对既得权益
+F]X absorbed cost 已吸收成本;已分摊成本
{^1D|y absorption 吸收;分摊;合并
\%K< S absorption rate 吸收率;摊配率;分摊率
#\GWYWkR ACB Finance Limited 亚洲商业财务有限公司
E#Smi507p acceptable form of reciprocity 合理的互惠条件
0x4p!5 acceptable rate 适当利率;适当汇率
w|OMT>. acceptance agreement 承兑协议
v\'Eo*4 acceptance for honour 参加承兑
Pp*|EW 1 acceptor 承兑人;接受人;受票人
Q]uxZ;}aF acceptor for honour 参加承兑人
`h+ sSIko accident insurance 意外保险
&CV%+ Accident Insurance Association of Hong Kong 香港意外保险公会
wm%9>mA% accident insurance scheme 意外保险计划
am]$`7R5d accident year basis 意外年度基准
W}50E.\# accommodation 通融;贷款
FrIgu k1 accommodation bill 通融票据;空头票据
2$V]XSe accommodation party 汇票代发人
jn&[=Y- account balance 帐户余额;帐户结余
yCwBZ/C account book 帐簿
Nv{r`J. account collected in advance 预收款项
UpF,e>s account current book 往来帐簿
XkDjA#nx` account of after-acquired property 事后取得的财产报告
4. 7m* account of defaulter 拖欠帐目
_{_ybXG| account payable 应付帐款
RLu y;z account payee only [A/C payee only] 只可转帐;存入收款人帐户
[nZ3}o account receivable 应收帐款
<7~HG(ks account receivable report 应收帐款报表
U,_uy@fE=? account statement 结单;帐单;会计财务报表
ps\A\aggML account title 帐户名称;会计科目
_?x*F?5= accountant's report 会计师报告
b%IRIi&, Accountant's Report Rules 会计师报告规则
m-xSF]q=< accounting and auditing procedure 会计与审计程序;会计与核数程序
PO%Z.ol9 Accounting Arrangements 《会计安排》
,edX;`# accounting basis 会计基础
rwWs\~.H accounting by Official Receiver 破产管理署署长呈交的帐目
:aS8%m Accounting Circular 《会计通告》
F4xYfbwY"] accounting class 会计类别
R^.E";/h accounting date 记帐日期;会计结算日期
k|(uIU* ] accounting for money 款项核算
F*_g3K!! Accounting Officer 会计主任
6",S$3q accounting period 会计报告期;会计期
f02<u accounting policy 会计政策;会计方针
K;a]+9C accounting practice 会计惯例
*e&OpVn accounting principle 会计准则
&U^6N+l9 accounting record 会计记录
rvgArFf}] accounting report 会计报告
2MS1<VKZ@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8=Xy19<;t Accounting Society of China 中国会计学会
]vo&NE accounting statement 会计报表
+&6R(7XC accounting system 会计制度;会计系统
/>=)=CGv; accounting transaction 会计事项;帐务交易
..`J-k accounting treatment 会计处理
hK5BOq!y accounting year 会计年度
tgCEz% accretion 增值;添加
se(ZiyHp accrual 应计项目;应累算数目
P~HzNC accrual basis 应计制;权责发生制
Q(=} PF accrual basis accounting 应计制会计;权责发生制会计
h;?=:( accrue 应累算;应计
rtd&WkU
rD accrued benefit 应累算利益
Xxhzzm-B accrued charges 应计费用
00X~/'! accrued cumulative preference share dividend 应累算的累积优先股股息
Wnm?a!j5 accrued expenses 应累算费用
UIPi<_Xa accrued interest payable 应付利息;应计未付利息
owM3Gz%?UA accrued interest receivable 应收利息;应计未收利息
biLx-F c accrued right 累算权益
}SpjB accruing profit 应累算的利润
-LI^(_ accumulated fiscal reserve 累积财政储备
4iMo&E< accumulated profit 累积利润;滚存溢利
\Ld/'Z;w accumulated reserve 累积储备
YC+}H33 accumulation of surplus income 累积收益盈余
lO&TSPD^ acquired assets 既得资产
v[~e=^IIsl acquisition 收购;购置;取得
6g06s @kz acquisition cost 购置成本
)!M %clm. acquisition expenses 购置费用
\ <b-I acquisition of 100% interest 收购全部股权
}i0(^"SoXZ acquisition of control 取得控制权
!A!}j.s acquisition of fixed assets 购置固定资产
JG\T2/b acquisition of shell “买壳”
" |ZC2Zu< acquisition price 收购价
|+K3\b act of God 天灾
M*li; acting partner 执事合伙人
/D2
cY> active market 买卖活跃的市场;交投畅旺的市场;旺市
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GT1%c active partner 积极参与的合伙人
EX zA(igS active trading 交投活跃
GG@GjP<_ actual circulation 实际流通
sx7;G^93 actual cost 实际成本
B7HNNX actual expenditure 实际开支;实际支出
W?is8r: actual income 实际入息;实际收入;实际收益
/o%J /| actual market 现货市场
rV;X1x}l actual price 现货价;实际价格
Z&BJ/qk
\- actual profit 实际利润
]U?)_P@} actual quotation 实盘;实际价位;实际报价
$<'i+kK actual year basis 按实际年度计算
mNhVLB actuals 实货
>.'rN>B+ actuarial investigation 精算调查
|e49F actuarial principle 精算原则
u By[x 0 actuarial report 精算师报告
\[u7y. b Actuarial Society of Hong Kong 香港精算学会
=M39I&N actuarial valuation 精算师估值
ixc~DV+@[ actuary 精算师
5M6`\LyU ad referendum agreement 暂定协议;有待覆核的协定
9C9>V] ad valorem duty 从价税;按值征税
^I2+$ ad valorem duty system 从价税制
_ zM/>Qa ad valorem fee 从价费
CRXIVver ad valorem tariff 从价关税
qI (<5Wxl additional allowance 额外免税额
"%^T~Z(_j additional amount for unexpired risk 未过期风险的额外款额
R<wPO-dX additional assessable profit 补加应评税利润
R)}ab{A additional assessment 补加评税
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\ additional commitment 额外承担
_OR@S%$ additional commitment vote 额外承担拨款
Z|l/6L8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qk Hdr2 additional dependent parent allowance 供养父母额外免税额
]nmVT~lBe" additional provision 额外拨款
y$-;6zk\] additional stamp duty 附加印花税
)o4B^kq additional tax 补加税罚款;补加税款
m3Ma2jLWC Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
_p<]jt adjudged bankrupt 被裁定破产
b{X,0a{* adjudicated bankrupt 裁定破产人
z#DgoA adjudication fee 裁定费;评定印花税额手续费;评估契据费
oXW51ty adjudication of bankruptcy 裁定破产;宣告破产
6d%V=1^F adjudication of insolvency 裁定无力偿还债务
M^C|svm adjusted actual 经调整的实数;调整后的实数
kF,_o/Jc adjusted current assets 经调整的流动资产;调整后的流动资产
LHJ}I5zv adjusted figure 经调整的数字;调整后的数额
R# 8.] adjusted liabilities 经调整的负债;调整后的负债
e#{,M8 adjusted loss 经调整的亏损;调整后的亏损
J%9)&aW 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
hzR1O( adjusted profit 经调整的利润;调整后的利润
"CH3\O\ adjusted surplus 经调整的盈余额;调整后的盈余额
Ng=_#< adjusted value 经调整的价值;调整后的价值
:_,oD adjustment 调整;修订;理算〔保险〕
TAd~#jB9 adjustment centre 调剂中心
<4{Jm8zJ adjustment lag 调整过程的时间差距;调整时差
Uxll<z, adjustment mechanism 调整机制
O%hmGW4 adjustment of loss 亏损调整
Qf=+%-$Y adjustment process 调整过程;调整程序
on0MhW adjustment range 调整幅度
^*-6PV#Z administered exchange rate 受管制汇率
6!& DH#M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
C~o\Q#*j administration expenses 行政费用
6 +2M$3_U administration fee 手续费;行政费
JJE3\
administration in bankruptcy 破产管理
T ?HG}(2 administration order 遗产管理令
q`u ^ sc administrator 管理人;遗产管理人
Ja`xG{~Y7i administrator of the estate 遗产管理人
#gQaNc? admission of debt 债项承认书
h!yI(cY admission of proof 接纳债权证明
2*[Gm e advance 放贷款项;垫付款项;预支款项;预付款项
sfo+B$4| advance account 暂支帐目;预付款帐户
TAE@KSPvo advance compensation 预付补偿金
}I )%G w advance from shareholder 股东垫款
|O!G[|/3 advance pending reimbursement 预支以待日后付还
kuX{2h*` advanced economy 先进经济体系
q2SlK8`QJ advancement 预付;预付财产
7k<6oM1 advances warrant 垫款令
BSyl!>G6n8 advancing 贷出
45
\W%8 adverse balance 逆差
igGg[I1? adverse exchange 逆汇
1Uy'TEk advertisement addressed to shareholders 在报章刊登的致股东通告
IGKtugU% advice for collection 托收通知书
D~^P}_e. advice of drawing 提款通知书;汇票通知书
9^4BqAWYrV advice of payment 付款通知
;]c:0W' Advisory Committee [Securities and Futures Commission]
5w^6bw){ 谘询委员会〔证券及期货事务监察委员会〕
iL48 Advisory Committee on Diversification 经济多元化谘询委员会
/
%9DO affidavit 誓章;遗产申报誓章
Vs"1:gi& affidavit of no receipt 述明无收款的誓章
\H&8.<HJ affiliate 联号;联营公司;附属公司
dm(Xy'*iQ affiliated company 附属公司;联号;联营公司
VnU/_#n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Cu\6VnW_6 affordability 负担能力
;1[a*z<l&s African Development Bank [AfDB] 非洲开发银行
$yoIz.?V after-acquired property 事后取得的财产
&%=]lP] after-hours dealing 市后交易
*mVQN1 after-tax profit 税后盈利;税后利润;税后溢利
:4\=xGiY agency agreement 代理协议
exP:lO_0n agency expenses 代理机构的开支
4S7#B agency fee 代理费
S
A\_U::T Agency Law 《代理法》
azCod1aL{ agent 代理人;承销人
m|by^40A( agent of company 公司代理人
C{<dzooz agent's fee 代理人费;经纪费
+9fQ YJBA aggregate 总计;总数;总体数字
f_m~_`m aggregate amount 总款额;总额
Uv|?@zy# aggregate assets and liabilities 总体资产与负债
<0h,{28 aggregate at constant price 按固定价格计算的总体数字
{^jRV@ aggregate demand 总需求
W{l{O1, aggregate gross position 总持仓量
4^IqHx;bj aggregate limit 总限额
J=`2{
'l aggregate of salaries tax 合计薪俸税
Rk$ aggregate performance 总体表现;总体业绩
nQm
(UN aggregate supply 总体供应
d"nms\=p aggregate surplus 总盈余
+N>z|T< aggregate total 整体总额
*~%QXNn` aggregate value 总值;合计价值
@?/> $ aggregated basis 合计基准
*ujJpJZ2 aggregated net chargeable income 合计应课税入息实额
]fdxpqz aggregation 合并计算;合计;总和
25H=RTw aggregation of incomes of husband and wife 夫妇入息合并计算
CU+H`-+"J aggregation of property 财产的总和
tZz *O% agio 差价;贴水
%8hx3N8> 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》
PJn| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
eelkK,4 《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》
}Nc Ed; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
? `+G0VT 《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》
9cJ1J7y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
twr-+rm2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|e+r|i] agreement for a settlement 授产协议
0/4"Jh$t agreement for assignment 转让协议
cGUsao agreement for sale 售卖协议;买卖协议
}xb?C""q^q agreement for sale and purchase 买卖协议
zPyN2|iFah agreement for the payment of interest 支付利息协议
(/^dyG|X' agreement for the repayment of money 还款协议
Wi"3kps q agreement of reinsurance 再保险协议
tW[dJKw Agricultural Bank of China 中国农业银行
MD+e!A# o air passenger departure tax 飞机乘客离境税
HbZFL*2x3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.:(T}\]R airport tax 机场税
r=4vN=: alcohol duty 酒精税
*!c&[- g alienation 让与;让渡;转让
'S'Z-7h>0 alimony 生活费;赡养费
#J`MR05 All Ordinaries Index [AOI] 所有普通股指数
QTmMj@R&( all risks 全险;综合险
Dwa.ZY}- All Sales Record for Stock Market 《股票市场成交报告》
QZ2a1f'G Allied Capital Resources Limited 新联财务有限公司
F['%?+<3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
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%dg9$@ allocation letter 拨款信件
8}.V[,]6 allocation of fund 分配款项;预留款项
1F]jy
allocation of profit 利润分配;溢利分配
4V7=VZ,@3 allocation warrant 拨款令
iw =~j allotment 分配;配股
l<8+>W`_ allotment notice 股份配售通知;配股通知
-Crm#Ib~ allotment of shares 股份分配
`s|^ allowable 可获宽免;免税的
~(P\'H&(h allowable business loss 可扣除的营业亏损
\]Y=*+{ allowable expenses 可扣税的支出
Qk?J4 B allowance 免税额;津贴;备抵;准备金
\}EJtux q allowance for debts 债项的免税额
q!Q*T^-rO allowance for depreciation by wear and tear 耗损折旧免税额
i0g/'ZP allowance for funeral expenses 殡殓费的免税额
I2^@>/p8\( allowance for inflation 为通货膨胀而预留的款项;通胀准备金
'XP allowance for repairs and outgoings 修葺及支出方面的免税额
S '(K allowance to debtor 给债务人的津贴
8o\KF(I alteration of capital 资本更改
kj]m@mS[ alternate trustee 候补受托人
T;1aL4w" amalgamation 合并
f|NWn`#bY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tBtmqxx ambit of charges 征税范围;收费范围
#V U>Z|$@N amended valuation 经修订的估值
3,dIW*<** American Commodities Exchange 美国商品交易所
8\BYm|%aa American Express Bank Limited 美国运通银行
_BPp=(| American Stock Exchange 美国证券交易所
,wB)hp amortization 摊销
V[^+lR amount due from banks 存放银行同业的款项
!JnxNIr&i| amount due from banks abroad 存放海外银行同业的款项
w@i;<LY. amount due from holding companies 控股公司欠款
W;^6=(&xn amount due from local banks 存放本港银行同业的款项
K[R.B!;N amount due to banks 银行同业的存款
.gs:.X)TG9 amount due to banks abroad 海外银行同业的存款
n,*E
s/\ amount due to holding companies 控股公司存款
^2-+MWW. amount due to local banks 本港银行同业的存款
j%ux,0Y amount due to outport banks 外埠银行同业的存款
8<_dNt'91 amount for note issue 发行纸币的款额
L5n /eg:Q amount of bond 担保契据的款额
(yv)zg9 amount of consideration 代价款额
<uXQT$@? amount of contribution 供款数额
@s8wYcW amount of indebtedness 负债款额
uXm}THI amount of principal of the loan 贷款本金额
AVi,+n amount of rates chargeable 应征差饷数额
Xp?WoC N amount of share capital 股本额
E, ;'n amount of sums assured 承保款额
5.U4P<