A:
U/_hH*N"! A share A股;甲类股份
m>*~tP abatement of tax 减税;减扣免税额
}i^$
li@ ABN AMRO Bank N.V. 荷兰银行
`O`MW} c above-the-line expenditure 线上项目支出;经常预算支出
AS'+p %( above-the-line receipt 线上项目收入;经常预算收入
yI^7sf7k ABSA Asia Limited 南非联合亚洲有限公司
oVW>PEgB- absolute change 绝对数值变更
i1*0'x absolute expenditure 实际开支
~
ea K]| absolute guideline figure 绝对准则数字
yJ;Qe_up absolute interest 绝对权益
$#(j2sL1 absolute order of discharge 绝对破产解除令
o'8nQ
Tao absolute profit margin 绝对利润幅度
R*r"}; absolute value 实值;绝对值
Pc<0kQg absolutely vested interest 绝对既得权益
uQ7lC~ absorbed cost 已吸收成本;已分摊成本
YPA$38 absorption 吸收;分摊;合并
$VF$Ok> absorption rate 吸收率;摊配率;分摊率
1-E utq ACB Finance Limited 亚洲商业财务有限公司
GInw7 acceptable form of reciprocity 合理的互惠条件
ZZi|0dG4; acceptable rate 适当利率;适当汇率
&y7xL-xP acceptance agreement 承兑协议
+k[w)7Q acceptance for honour 参加承兑
ls~9qkAyLx acceptor 承兑人;接受人;受票人
;v/un acceptor for honour 参加承兑人
!OMCsUZ accident insurance 意外保险
>]uu?!PU Accident Insurance Association of Hong Kong 香港意外保险公会
dN7.W
accident insurance scheme 意外保险计划
'*Ld,` accident year basis 意外年度基准
mA@!t>=oMq accommodation 通融;贷款
kI2+& accommodation bill 通融票据;空头票据
ae](=OQ accommodation party 汇票代发人
'8(UiB5d account balance 帐户余额;帐户结余
/rky account book 帐簿
^'fgQyj account collected in advance 预收款项
A6 `a account current book 往来帐簿
Y?L>KiM$ account of after-acquired property 事后取得的财产报告
{|B[[W\TN account of defaulter 拖欠帐目
(H\ `/%Bp account payable 应付帐款
hDQk zqW account payee only [A/C payee only] 只可转帐;存入收款人帐户
$VhY"< account receivable 应收帐款
&9"Y:), account receivable report 应收帐款报表
}6=?
zs} account statement 结单;帐单;会计财务报表
t0Jqr)9}6 account title 帐户名称;会计科目
LF#[$
so{i accountant's report 会计师报告
B#cN'1c Accountant's Report Rules 会计师报告规则
8H`L8:
CM accounting and auditing procedure 会计与审计程序;会计与核数程序
'sE["eC Accounting Arrangements 《会计安排》
5=%KK3 accounting basis 会计基础
z 7+>G/o accounting by Official Receiver 破产管理署署长呈交的帐目
s+z 5"3'n Accounting Circular 《会计通告》
\jmZt*c accounting class 会计类别
eN\+ accounting date 记帐日期;会计结算日期
L\t_zf_0 accounting for money 款项核算
K}2G4*8S_G Accounting Officer 会计主任
yvnDS"0< accounting period 会计报告期;会计期
cBv"d ~ accounting policy 会计政策;会计方针
z;ku*IV accounting practice 会计惯例
_"*s x- accounting principle 会计准则
/)kx`G_ accounting record 会计记录
PB!XApTb accounting report 会计报告
@th94tk, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:8HVq*itS Accounting Society of China 中国会计学会
[rL 8L6,! accounting statement 会计报表
D@:'*Z( accounting system 会计制度;会计系统
;8^(Z accounting transaction 会计事项;帐务交易
u?H.Z accounting treatment 会计处理
U3`?Z`i( accounting year 会计年度
g/i%XTX> accretion 增值;添加
1
-C~C]& accrual 应计项目;应累算数目
;tF&r1 accrual basis 应计制;权责发生制
c{KJNH%7 accrual basis accounting 应计制会计;权责发生制会计
z(EpJK=`_ accrue 应累算;应计
/7fd"U$Lh accrued benefit 应累算利益
l(}MM|ka accrued charges 应计费用
pOh<I{r1 accrued cumulative preference share dividend 应累算的累积优先股股息
e`q*'u1? accrued expenses 应累算费用
=Y5m% ,Bq accrued interest payable 应付利息;应计未付利息
-GM"gkz accrued interest receivable 应收利息;应计未收利息
u[oV
Jvc accrued right 累算权益
T7Y}v,+- accruing profit 应累算的利润
~*9Ue@ accumulated fiscal reserve 累积财政储备
hJD3G
|E accumulated profit 累积利润;滚存溢利
P}qpy\/(4 accumulated reserve 累积储备
_:WNk( accumulation of surplus income 累积收益盈余
;(A- acquired assets 既得资产
_zi| GD acquisition 收购;购置;取得
8R:Glif acquisition cost 购置成本
Pai8r%Zfu acquisition expenses 购置费用
yn_. acquisition of 100% interest 收购全部股权
s9OW.i]zX acquisition of control 取得控制权
M_>kefr acquisition of fixed assets 购置固定资产
M ?AX:0 acquisition of shell “买壳”
1ltW9^cF} acquisition price 收购价
p>#q* eU5 act of God 天灾
DEt!/a{X acting partner 执事合伙人
z[myf]@ active market 买卖活跃的市场;交投畅旺的市场;旺市
%5DM ew active partner 积极参与的合伙人
d3S Me active trading 交投活跃
SynRi/BRmw actual circulation 实际流通
?u/UV,";y actual cost 实际成本
BW}M/ actual expenditure 实际开支;实际支出
}p?67y/ actual income 实际入息;实际收入;实际收益
qvK/} actual market 现货市场
<;O^3_' actual price 现货价;实际价格
(DS"*4ty actual profit 实际利润
8 H3u" actual quotation 实盘;实际价位;实际报价
kFC*, actual year basis 按实际年度计算
VX>j2Z' actuals 实货
5Pxx)F9] actuarial investigation 精算调查
zSU,le actuarial principle 精算原则
oif|X7H; actuarial report 精算师报告
[u37Hy_Gi Actuarial Society of Hong Kong 香港精算学会
I%GQ3D"= actuarial valuation 精算师估值
)9[u*|+ actuary 精算师
)tnbl"0 ad referendum agreement 暂定协议;有待覆核的协定
&[_@f# ad valorem duty 从价税;按值征税
V*5v
JF0j ad valorem duty system 从价税制
!c1M{klP ad valorem fee 从价费
jD}h`(bE ad valorem tariff 从价关税
S' kgpF"bm additional allowance 额外免税额
O`"~AY& additional amount for unexpired risk 未过期风险的额外款额
t|hc`| additional assessable profit 补加应评税利润
Zq<j}vVJ additional assessment 补加评税
0a^bAEP additional commitment 额外承担
NQX?&9L`r additional commitment vote 额外承担拨款
LME&qKe5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w0lgB%97p additional dependent parent allowance 供养父母额外免税额
(Y8LyY additional provision 额外拨款
dr+(C[= additional stamp duty 附加印花税
vt^7:!r additional tax 补加税罚款;补加税款
sQ,xTWdj Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
rpDBKo adjudged bankrupt 被裁定破产
E2YVl%. adjudicated bankrupt 裁定破产人
u'Q82l&Y adjudication fee 裁定费;评定印花税额手续费;评估契据费
s2wDJ| adjudication of bankruptcy 裁定破产;宣告破产
8q9ATB-^> adjudication of insolvency 裁定无力偿还债务
/3K)$Er adjusted actual 经调整的实数;调整后的实数
]'M B3@T adjusted current assets 经调整的流动资产;调整后的流动资产
]Y!Fz<-;P adjusted figure 经调整的数字;调整后的数额
%7P]:G+Y\ adjusted liabilities 经调整的负债;调整后的负债
.P/0`A{& adjusted loss 经调整的亏损;调整后的亏损
J:gC1g^ 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
$I>]61l% adjusted profit 经调整的利润;调整后的利润
*Egg*2P;"Q adjusted surplus 经调整的盈余额;调整后的盈余额
L8!yP.3 adjusted value 经调整的价值;调整后的价值
VltM{-k^ adjustment 调整;修订;理算〔保险〕
6)ln,{ adjustment centre 调剂中心
wet[f {c adjustment lag 调整过程的时间差距;调整时差
saQs<1 adjustment mechanism 调整机制
Q"nw.FjUG
adjustment of loss 亏损调整
0Xw>_#Y/xS adjustment process 调整过程;调整程序
1[u{y{9 q adjustment range 调整幅度
C.ji]P# administered exchange rate 受管制汇率
qe&B$3D| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vmrs(k "d# administration expenses 行政费用
-]Su+/3(, administration fee 手续费;行政费
VPuR4p. administration in bankruptcy 破产管理
#asi%&3pP administration order 遗产管理令
=_z o administrator 管理人;遗产管理人
oH?:(S( administrator of the estate 遗产管理人
W;2J~V!c admission of debt 债项承认书
k{{3nenAG admission of proof 接纳债权证明
KV|D]} advance 放贷款项;垫付款项;预支款项;预付款项
*fIn<Cc advance account 暂支帐目;预付款帐户
6w;`A9G[YI advance compensation 预付补偿金
oe2*$\?. advance from shareholder 股东垫款
u_
l?d advance pending reimbursement 预支以待日后付还
/.CS6W^z advanced economy 先进经济体系
,=4,eCS advancement 预付;预付财产
Z|Rc54Ct advances warrant 垫款令
s(5hFuyg advancing 贷出
;CF:cH* adverse balance 逆差
D"$Y, d adverse exchange 逆汇
&*ocr & advertisement addressed to shareholders 在报章刊登的致股东通告
CJ%'VijhD advice for collection 托收通知书
-Yh(bS
l advice of drawing 提款通知书;汇票通知书
,f>9oOqqA advice of payment 付款通知
)UF'y{K} Advisory Committee [Securities and Futures Commission]
8h@L_*Kr 谘询委员会〔证券及期货事务监察委员会〕
9N)I\lcY Advisory Committee on Diversification 经济多元化谘询委员会
Qkx*T9W affidavit 誓章;遗产申报誓章
+h+ 7Q'k affidavit of no receipt 述明无收款的誓章
tP*Kt'4W affiliate 联号;联营公司;附属公司
aF+Lam( affiliated company 附属公司;联号;联营公司
[J}eNprg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
T1.U (:: affordability 负担能力
M'<% d[ African Development Bank [AfDB] 非洲开发银行
zEtsMU after-acquired property 事后取得的财产
aK;OzB) after-hours dealing 市后交易
{}k3nJfE after-tax profit 税后盈利;税后利润;税后溢利
k?&GL!? agency agreement 代理协议
EFh^C.S8 agency expenses 代理机构的开支
XX%K_p`&Z agency fee 代理费
u*P@Nuy6 Agency Law 《代理法》
dhLR#m30T agent 代理人;承销人
J8r8#Zz agent of company 公司代理人
^@RvCJ+ agent's fee 代理人费;经纪费
!Md6Lh%-w aggregate 总计;总数;总体数字
}EkL[H! aggregate amount 总款额;总额
J( XDwt aggregate assets and liabilities 总体资产与负债
jQ3dLctn aggregate at constant price 按固定价格计算的总体数字
G"J
nQ aggregate demand 总需求
.\ fpjQW aggregate gross position 总持仓量
?{aJ#w aggregate limit 总限额
rC_1f3A aggregate of salaries tax 合计薪俸税
pgh(~[ aggregate performance 总体表现;总体业绩
K;sC#9m aggregate supply 总体供应
S sW<,T aggregate surplus 总盈余
Aipm=C8 aggregate total 整体总额
cxSHSv1; aggregate value 总值;合计价值
I8)D aggregated basis 合计基准
{ m~)~/z? aggregated net chargeable income 合计应课税入息实额
#2ta8m), aggregation 合并计算;合计;总和
MooH`2Fd aggregation of incomes of husband and wife 夫妇入息合并计算
6A]I" E]5 aggregation of property 财产的总和
6P717[ agio 差价;贴水
DMG'8\5C Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
.Vnb+o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4xbWDu] 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
y.D+M$f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gs3(B/";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》
z=U+FHdh/- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W0 sLMHq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
k &J;,)V agreement for a settlement 授产协议
Z+y'w#MZL agreement for assignment 转让协议
a
dr\l5pWQ agreement for sale 售卖协议;买卖协议
G6a 2] agreement for sale and purchase 买卖协议
/96lvn]8lO agreement for the payment of interest 支付利息协议
dV
:} agreement for the repayment of money 还款协议
\u[} agreement of reinsurance 再保险协议
[niFJIsc Agricultural Bank of China 中国农业银行
R3_OCM_* air passenger departure tax 飞机乘客离境税
VED~v#.c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*w(n%f airport tax 机场税
t :YZua alcohol duty 酒精税
GLecBF+>F alienation 让与;让渡;转让
2hF^U+I} alimony 生活费;赡养费
4>V@+#Ec5 All Ordinaries Index [AOI] 所有普通股指数
P}5bSQ( a3 all risks 全险;综合险
1 mJUlx All Sales Record for Stock Market 《股票市场成交报告》
JZ-@za6u Allied Capital Resources Limited 新联财务有限公司
;k `51=Wi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9|<Li[ allocation letter 拨款信件
KqJln)7 allocation of fund 分配款项;预留款项
Lr:n allocation of profit 利润分配;溢利分配
B//*hH >F allocation warrant 拨款令
-+1O*L! allotment 分配;配股
)SJM:E allotment notice 股份配售通知;配股通知
tmS2%1o allotment of shares 股份分配
( `bb1gz allowable 可获宽免;免税的
5Z; 5?\g allowable business loss 可扣除的营业亏损
j]kgdAq> allowable expenses 可扣税的支出
Bc }o3oc allowance 免税额;津贴;备抵;准备金
[T =>QS@g allowance for debts 债项的免税额
eo4z!@pRN allowance for depreciation by wear and tear 耗损折旧免税额
$zCCeRP allowance for funeral expenses 殡殓费的免税额
lAi5sN)|$ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
P8X9bW~GQ allowance for repairs and outgoings 修葺及支出方面的免税额
'pIrwA^6N allowance to debtor 给债务人的津贴
\ . #Y alteration of capital 资本更改
N7lg6$s Aj alternate trustee 候补受托人
Ro9:kEG$ amalgamation 合并
~8nR3ki ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~%=%5} ambit of charges 征税范围;收费范围
KMy"DVqE amended valuation 经修订的估值
GIEQD$vy American Commodities Exchange 美国商品交易所
+W[f>3`VQ American Express Bank Limited 美国运通银行
@H#Fzoo. American Stock Exchange 美国证券交易所
eEVB amortization 摊销
,v}) amount due from banks 存放银行同业的款项
GNv{Ij< amount due from banks abroad 存放海外银行同业的款项
%<DdX*Qp amount due from holding companies 控股公司欠款
ZKEoU! amount due from local banks 存放本港银行同业的款项
}WFI/W' amount due to banks 银行同业的存款
zW#5 /*@ amount due to banks abroad 海外银行同业的存款
8Snv, Lb`^ amount due to holding companies 控股公司存款
R_/;U&R amount due to local banks 本港银行同业的存款
9;6)b0=$ amount due to outport banks 外埠银行同业的存款
M&/4SVBF amount for note issue 发行纸币的款额
AYY(<b amount of bond 担保契据的款额
bR"4:b>K amount of consideration 代价款额
,yNuz@^
P amount of contribution 供款数额
}(u:K}8 amount of indebtedness 负债款额
&PV%=/-J amount of principal of the loan 贷款本金额
)C?H m^# amount of rates chargeable 应征差饷数额
a+lNXlh= amount of share capital 股本额
\8C<nh amount of sums assured 承保款额
.-HM{6J amount of variation 变动幅度
_ s}aF amount of vote 拨款数额
C)i8XX amount payable 应付款额
=dNE1rdzNa amount receivable 应收款额
FNraof @Oy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kBA.N l7 analysis 分析
SPlt=*C#_ ancillary risk 附属风险
J1O1! . annual account 周年帐目;周年帐目报表;年度决算;年结
($<&H>j0 annual accounting date 年结日期
&1T)'Bn annual allowance 每年免税额;年积金;年度津贴;年津
3xz~## annual balance 年度余额
W"@'}y annual disposable income 每年可动用收入
~fD\=- S1 annual estimates 周年预算
%,vq@..^ annual fee 年费
zdPJ>PNU annual general meeting 周年大会
F5:xrcyC annual growth rate 年增率;每年增长率
Sd^I>; annual long-term supplement 长期个案每年补助金
d.w]\ annual pensionable emolument 可供计算退休金的年薪
6BA$v-VVU annual report 年报
?`xF>P]M Annual Report on the Consumer Price Index 《消费物价指数年报》
N,XjZ26 annual return 周年报表;周年申报表;每年报税表格
@Hp%4$= Annual Return Rules 《周年报表规则》
x[TLlV:{ annual review of consumer prices 每年消费物价回顾
WxYEu+_ annual roll-forward basis 逐年延展方式
d:>^]5cE& annual salary 年薪
U5j4iz' annual statement 年度报表;年度决算表
FYFlh^} Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
>%`SXB&9 annuitant 年金受益人
N}nE9z5 annuity 年金
O&/nBHu\ annuity contract 年金合约
>ryA:TO{ annuity on human life 人寿年金
"#pxZ
B= antecedent debt 先前的债项
|$IL:W6 ante-dated cheque 倒填日期支票
f@!9~s anticipated expenditure 预期开支
o9|
OL anticipated net profit 预期纯利
|(W04Wp"@ anticipated revenue 预期收入
egA*x*8 anti-inflation measure 反通货膨胀措施
l*hWws[ anti-inflationary stance 反通货膨胀立场
2>X yrG apparent deficit 表面赤字
mgH~GKf^ apparent financial solvency 表面偿债能力
T$0)un apparent partner 表面合伙人
;|XX^ application for personal assessment 个人入息课税申请书
0#'MR., application of fund 资金应用
g"'BsoJ application to release as liquidator and to destruct the books of accounts and documents
zx8@4?bK 申请免除清盘人职务及毁灭帐簿与文件
*^;
MWI appointed actuary 委任精算师
M {'(+a[ appointed auditor 委任核数师;委任审计师
?;UR9f|! appointed trustee 委任的受托人
QhRz57' appointer 委任人
gzhIOeY apportioned pro rata 按比例分摊
& .1-6 apportionment 分配;分摊
S)ipkuj X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CzreX3i apportionment formula 分摊方程式
"@VYJ7.1 apportionment of estate duty 遗产税的分摊
cX1?4e8 appraisal 估价;评估
.'66]QW appreciable growth 可观增长
y,rdyt appreciable impact 显着影响
Tz6I7S-w appreciable increase 可观增长
dR=sdqS#J appreciation 增值;升值
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tmC appreciation against other currencies 相对其他货币升值
a.UYBRP/l appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Pm^FSw" appreciation tax 增值税
9 9:.j= appropriation 拨款;拨用;拨付
<<cezSm appropriation account 拨款帐目
`Mg3P_}= Appropriation Bill 拨款法案
l v:GiA"X appropriation-in-aid system 补助拨款办法
0@{bpc rc approved assets 核准资产
k1g-%DB approved basket stock 认可一篮子证券
l%Ke>9C approved budget 核准预算
R*cef approved charitable donation 认可慈善捐款
W.{+0xx approved charitable institution 认可慈善机构
_0u=}tc approved currency 核准货币;认可货币
JT<JS6vw# approved estimates 核准预算
'tkQz approved estimates of expenditure 核准开支预算
W!" $g approved overseas insurer 核准海外保险人
@6~m&$R/ approved overseas trust company 核准海外信托公司
;,]4A{| approved pooled investment fund 核准汇集投资基金
k9H}nP$F approved provident fund scheme 认可公积金计划
rIB./, approved provision 核准拨款
X7K{P_5l approved redeemable share 核准可赎回股份
I8@leT\9M approved regional stock 认可地区性证券
'-f` 5 X approved retirement scheme 认可退休金计划
_&gO>G,uy approved subordinated loan 核准附属贷款
wpN [0^M-0 arbitrage 套戥;套汇;套利
&.2%p arbitrageur 套戥者;套汇者
5G'2 Wby'# arbitrary amount 临时款项
a(fiW%eFb arrangement 措施;安排;协定
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GsT arrears 欠款
>mvE[iXRG? arrears of pay 欠付薪酬
p"6[ S arrears of revenue 逾期未收税款;逾期未收的帐项
lBG=jOS articles of association 组织章程;组织细则;组织章程细则
a 01s'9Be Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
h*<`ct xL ascertainment of profit 确定利润
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