A:
:&qC <UD A share A股;甲类股份
L!?v BL
abatement of tax 减税;减扣免税额
cl@kRX<7' ABN AMRO Bank N.V. 荷兰银行
>,kL p|gA above-the-line expenditure 线上项目支出;经常预算支出
bG"6pU above-the-line receipt 线上项目收入;经常预算收入
f_~}X#._ ABSA Asia Limited 南非联合亚洲有限公司
=obt"K%n absolute change 绝对数值变更
PIgGXNo absolute expenditure 实际开支
3,%nkW absolute guideline figure 绝对准则数字
9)jo7,VM absolute interest 绝对权益
y9=t;qH@| absolute order of discharge 绝对破产解除令
8?A@/ absolute profit margin 绝对利润幅度
o@Scz!"g absolute value 实值;绝对值
U.Pa7tn absolutely vested interest 绝对既得权益
ix(U:'{ absorbed cost 已吸收成本;已分摊成本
cO8`J&EK absorption 吸收;分摊;合并
l&\tf`~ absorption rate 吸收率;摊配率;分摊率
!NILpimi ACB Finance Limited 亚洲商业财务有限公司
.mC~Ry+t acceptable form of reciprocity 合理的互惠条件
CQj/e+eE4 acceptable rate 适当利率;适当汇率
x`Vy<h 33 acceptance agreement 承兑协议
F1 9;RaP+ acceptance for honour 参加承兑
%uh R'8" acceptor 承兑人;接受人;受票人
l}dj{s acceptor for honour 参加承兑人
A>4l/ accident insurance 意外保险
+GRxHuW, Accident Insurance Association of Hong Kong 香港意外保险公会
K3a>^g accident insurance scheme 意外保险计划
L-`(!j accident year basis 意外年度基准
UIO6|*ka accommodation 通融;贷款
^xzE^"G6 accommodation bill 通融票据;空头票据
}m9S(Wal accommodation party 汇票代发人
qK<aZ%V account balance 帐户余额;帐户结余
@=02 account book 帐簿
q2[+-B)m account collected in advance 预收款项
s.<olxXRW account current book 往来帐簿
t^`<*H account of after-acquired property 事后取得的财产报告
5}<.1ab3V account of defaulter 拖欠帐目
xAR^ account payable 应付帐款
#&;m<% account payee only [A/C payee only] 只可转帐;存入收款人帐户
z:dXc account receivable 应收帐款
-OHvK0~ account receivable report 应收帐款报表
;+S2h-4 account statement 结单;帐单;会计财务报表
-fb1cv~N account title 帐户名称;会计科目
Na~g*)uT$ accountant's report 会计师报告
_Cu[s?,kS Accountant's Report Rules 会计师报告规则
$I?=.:<+ accounting and auditing procedure 会计与审计程序;会计与核数程序
113Z@F Accounting Arrangements 《会计安排》
*5ka.=Qs accounting basis 会计基础
bx+(.F accounting by Official Receiver 破产管理署署长呈交的帐目
n,CD4Nv Accounting Circular 《会计通告》
]hCWe0F accounting class 会计类别
=g{_^^n accounting date 记帐日期;会计结算日期
Hj}g1"RA accounting for money 款项核算
1C^HCIH7J Accounting Officer 会计主任
?AqrlR]5 accounting period 会计报告期;会计期
Y2RxD\!Z accounting policy 会计政策;会计方针
k@'?"CP\Xq accounting practice 会计惯例
{jj]K.& accounting principle 会计准则
|HKHN?) accounting record 会计记录
34&u]4=L) accounting report 会计报告
SL?%/$2g=O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
GV `idFd Accounting Society of China 中国会计学会
842Mydom accounting statement 会计报表
17MN8SfQ accounting system 会计制度;会计系统
m?
\#vw$ accounting transaction 会计事项;帐务交易
-ucz+{ accounting treatment 会计处理
e#76h; accounting year 会计年度
0lvb{Zd accretion 增值;添加
`Gy>tD.#V- accrual 应计项目;应累算数目
B1 jH.( accrual basis 应计制;权责发生制
LbtlcpF*~5 accrual basis accounting 应计制会计;权责发生制会计
I(iGs I accrue 应累算;应计
yKX:Z4I/ accrued benefit 应累算利益
$=;bccIob accrued charges 应计费用
K284R=j -& accrued cumulative preference share dividend 应累算的累积优先股股息
Q rrZF. accrued expenses 应累算费用
f4@#pnJ3po accrued interest payable 应付利息;应计未付利息
3RTB~K8:{ accrued interest receivable 应收利息;应计未收利息
il `C,CD accrued right 累算权益
3!ajvSOI9j accruing profit 应累算的利润
<E(-QJ accumulated fiscal reserve 累积财政储备
]8q%bsl+ accumulated profit 累积利润;滚存溢利
O(c4iWm accumulated reserve 累积储备
.q|xMS}4 accumulation of surplus income 累积收益盈余
2_ZHJ,r acquired assets 既得资产
A-@-?AR acquisition 收购;购置;取得
MRxo|A{ acquisition cost 购置成本
0X}w[^f acquisition expenses 购置费用
5BGv^Qb_2 acquisition of 100% interest 收购全部股权
+wPvQKVfI acquisition of control 取得控制权
0lJBtk9wn acquisition of fixed assets 购置固定资产
v~W6yjp acquisition of shell “买壳”
f R{WS:Pv acquisition price 收购价
$7k04e@] act of God 天灾
G41$oalQ1 acting partner 执事合伙人
# 8-P active market 买卖活跃的市场;交投畅旺的市场;旺市
l*V72!Mv active partner 积极参与的合伙人
[))2u:tbS\ active trading 交投活跃
M#22Zfxq actual circulation 实际流通
U%SNROj actual cost 实际成本
z<C~DH actual expenditure 实际开支;实际支出
iR4,$Nn> actual income 实际入息;实际收入;实际收益
m SvTnd8 actual market 现货市场
r:S5x. P2 actual price 现货价;实际价格
)I0g&e^Tzy actual profit 实际利润
_ jM6ej< actual quotation 实盘;实际价位;实际报价
;tIIEc actual year basis 按实际年度计算
{3yws4 actuals 实货
T=)L5 Vuq< actuarial investigation 精算调查
9DocId. actuarial principle 精算原则
I[YfF actuarial report 精算师报告
ZpP6Q Actuarial Society of Hong Kong 香港精算学会
A UO0 actuarial valuation 精算师估值
jl|X$w actuary 精算师
cVt$#A) ad referendum agreement 暂定协议;有待覆核的协定
pz z`4VS: ad valorem duty 从价税;按值征税
:r[-7
[/ ad valorem duty system 从价税制
X$Qi[=L ad valorem fee 从价费
L``mF(R^ ad valorem tariff 从价关税
=I*ZOE3n additional allowance 额外免税额
O"w_sw additional amount for unexpired risk 未过期风险的额外款额
.M#>@~XR additional assessable profit 补加应评税利润
Ay. q) additional assessment 补加评税
L&F\"q9q71 additional commitment 额外承担
|kRx[UL additional commitment vote 额外承担拨款
UM;bVf? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oI"Fpo additional dependent parent allowance 供养父母额外免税额
REe%>|
additional provision 额外拨款
(]uoN4 additional stamp duty 附加印花税
jYssz4)tp additional tax 补加税罚款;补加税款
&rE l Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
XT;IEZQZ adjudged bankrupt 被裁定破产
)e$-B]>7z adjudicated bankrupt 裁定破产人
AZm)$@e) adjudication fee 裁定费;评定印花税额手续费;评估契据费
oA^
]x> adjudication of bankruptcy 裁定破产;宣告破产
JL+[1=uE1L adjudication of insolvency 裁定无力偿还债务
)eVDp,.^ adjusted actual 经调整的实数;调整后的实数
"g&l~N1$ adjusted current assets 经调整的流动资产;调整后的流动资产
/VOST^z! adjusted figure 经调整的数字;调整后的数额
i_9/!D adjusted liabilities 经调整的负债;调整后的负债
[aVJYr2 adjusted loss 经调整的亏损;调整后的亏损
[75e\=wK 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
XsCbJ[Z_?q adjusted profit 经调整的利润;调整后的利润
8YkH adjusted surplus 经调整的盈余额;调整后的盈余额
- cC(d$y adjusted value 经调整的价值;调整后的价值
Q? |M BTo adjustment 调整;修订;理算〔保险〕
k{&E}:A adjustment centre 调剂中心
=cX"gI[ adjustment lag 调整过程的时间差距;调整时差
X|0`$f adjustment mechanism 调整机制
{.[,ee-)9 adjustment of loss 亏损调整
v}t:}M<; adjustment process 调整过程;调整程序
"h|0]y^2 adjustment range 调整幅度
E.*OA y administered exchange rate 受管制汇率
GeR-k9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o".O#^3H% administration expenses 行政费用
)1'_g4 administration fee 手续费;行政费
l3
Bc
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iK23`@&%_ administration order 遗产管理令
Lr]Hvd administrator 管理人;遗产管理人
]uXsl0'`V administrator of the estate 遗产管理人
Ho*RLVI0U admission of debt 债项承认书
Aba%Gh admission of proof 接纳债权证明
\{^yB4F_Z advance 放贷款项;垫付款项;预支款项;预付款项
?DTP-#5Ba advance account 暂支帐目;预付款帐户
h1d0{ advance compensation 预付补偿金
bao5^t} advance from shareholder 股东垫款
JHOBg{Wg advance pending reimbursement 预支以待日后付还
2:0Y'\nn advanced economy 先进经济体系
G(,~{N|| advancement 预付;预付财产
lAt1Mq}?P advances warrant 垫款令
MPw7!G(qj advancing 贷出
Tm,L?Jh adverse balance 逆差
Q>Q}/{8! adverse exchange 逆汇
"uNxKLDB advertisement addressed to shareholders 在报章刊登的致股东通告
^qy-el advice for collection 托收通知书
8?R_O}U advice of drawing 提款通知书;汇票通知书
\r&@3a.> advice of payment 付款通知
n Fn`>kQ Advisory Committee [Securities and Futures Commission]
g#&##f 谘询委员会〔证券及期货事务监察委员会〕
{N`<e>A]{ Advisory Committee on Diversification 经济多元化谘询委员会
+=xRr?F affidavit 誓章;遗产申报誓章
69w"$Vk affidavit of no receipt 述明无收款的誓章
[wxI
X affiliate 联号;联营公司;附属公司
;'+cT.cmH affiliated company 附属公司;联号;联营公司
z-E4-\a
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qf {B affordability 负担能力
Z-V%lRQ=b African Development Bank [AfDB] 非洲开发银行
LR.+CxQ after-acquired property 事后取得的财产
t9l7
% +y after-hours dealing 市后交易
CplRnKra after-tax profit 税后盈利;税后利润;税后溢利
CR=MjmH agency agreement 代理协议
%P6!vx:&^b agency expenses 代理机构的开支
N*-Z Jv agency fee 代理费
+5\\wGo< Agency Law 《代理法》
,_-*/- 7;8 agent 代理人;承销人
IH}L1i A) agent of company 公司代理人
]jrxrUl agent's fee 代理人费;经纪费
fL:Fn"Nv aggregate 总计;总数;总体数字
BS.6d}G4 aggregate amount 总款额;总额
.`RC,R`C aggregate assets and liabilities 总体资产与负债
%05a>Rf& aggregate at constant price 按固定价格计算的总体数字
_L.yt5_ aggregate demand 总需求
v%Xe)D aggregate gross position 总持仓量
w\4m-Z{ aggregate limit 总限额
!X_~|5. aggregate of salaries tax 合计薪俸税
|g!#
\ aggregate performance 总体表现;总体业绩
~(S4/d5 aggregate supply 总体供应
"|rqt.f2[ aggregate surplus 总盈余
U]$3NIe aggregate total 整体总额
boon=;{p aggregate value 总值;合计价值
PTqS L] aggregated basis 合计基准
TR20{8" aggregated net chargeable income 合计应课税入息实额
<ZdNPcT<s aggregation 合并计算;合计;总和
9\2&6H aggregation of incomes of husband and wife 夫妇入息合并计算
xb\:H@92 aggregation of property 财产的总和
J_$~OEC~ agio 差价;贴水
j&5Xjl>4 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》
@9a=D<'> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jyr#e 《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》
vS#]RW&j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'~0&m]N 《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》
i/z7a%$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
VCO/s9AL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f'S"F agreement for a settlement 授产协议
l<?wB|1' agreement for assignment 转让协议
f6) H!SI agreement for sale 售卖协议;买卖协议
^Du_e(TiyK agreement for sale and purchase 买卖协议
ZxQP,Ys_Y agreement for the payment of interest 支付利息协议
8b!_b2Za agreement for the repayment of money 还款协议
WTx;,TNG agreement of reinsurance 再保险协议
L8Q!6oO=< Agricultural Bank of China 中国农业银行
Y`uCDfcQ air passenger departure tax 飞机乘客离境税
(Bz(KyD[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
).xWjVC airport tax 机场税
3}+
\&[ alcohol duty 酒精税
S{6u\Vy alienation 让与;让渡;转让
`<q5RuU alimony 生活费;赡养费
1wt]J!hgV All Ordinaries Index [AOI] 所有普通股指数
X*Zv,Wm all risks 全险;综合险
$)!Z"2T All Sales Record for Stock Market 《股票市场成交报告》
4NIfQYC. Allied Capital Resources Limited 新联财务有限公司
$P_Y8: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
clNP9{ allocation letter 拨款信件
jC%I]#!n allocation of fund 分配款项;预留款项
! ZEKvW allocation of profit 利润分配;溢利分配
3$54*J allocation warrant 拨款令
dQ]j
r. allotment 分配;配股
q-#fuD^ allotment notice 股份配售通知;配股通知
p(Mv^ea allotment of shares 股份分配
;f
Gi5=- allowable 可获宽免;免税的
3Daq5(fLP allowable business loss 可扣除的营业亏损
:|Cf$2k7 allowable expenses 可扣税的支出
&0raa allowance 免税额;津贴;备抵;准备金
FmPF7 allowance for debts 债项的免税额
H'2 =yhtVh allowance for depreciation by wear and tear 耗损折旧免税额
^E^: =Q?'_ allowance for funeral expenses 殡殓费的免税额
$ }53f'QjW allowance for inflation 为通货膨胀而预留的款项;通胀准备金
al/~ allowance for repairs and outgoings 修葺及支出方面的免税额
566EMy| allowance to debtor 给债务人的津贴
-/X-.#}- alteration of capital 资本更改
2ip~qZNw>< alternate trustee 候补受托人
9}N*(PI amalgamation 合并
zPe . ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>\ W" 3. ambit of charges 征税范围;收费范围
0dW1I|jR amended valuation 经修订的估值
9EEHLx" American Commodities Exchange 美国商品交易所
K4"as9oFP American Express Bank Limited 美国运通银行
}O/Nn0, American Stock Exchange 美国证券交易所
{8Ll\j@ " amortization 摊销
V|=
1<v amount due from banks 存放银行同业的款项
.;'xm_Gw< amount due from banks abroad 存放海外银行同业的款项
AO6;aT amount due from holding companies 控股公司欠款
jo;n~>3P amount due from local banks 存放本港银行同业的款项
<S
qbj; amount due to banks 银行同业的存款
b~}}{fm&f amount due to banks abroad 海外银行同业的存款
s6I]H amount due to holding companies 控股公司存款
<OUApp H amount due to local banks 本港银行同业的存款
c1i7Rc{q amount due to outport banks 外埠银行同业的存款
(c"!0v amount for note issue 发行纸币的款额
IF=rD-x amount of bond 担保契据的款额
N@g+51ye amount of consideration 代价款额
'5%DKz amount of contribution 供款数额
`Oi@7/oT amount of indebtedness 负债款额
7_RU*U^ amount of principal of the loan 贷款本金额
#p]On87> amount of rates chargeable 应征差饷数额
L@wnzt amount of share capital 股本额
ag6S"IXh amount of sums assured 承保款额
F&0rI8Nr amount of variation 变动幅度
aozk,{9- amount of vote 拨款数额
o9/P/PZ\X amount payable 应付款额
&m` amount receivable 应收款额
(<12&=WxE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
wZ^/- analysis 分析
[kCn6\_<V ancillary risk 附属风险
2rxdRg'YLQ annual account 周年帐目;周年帐目报表;年度决算;年结
z,)Fvs4U. annual accounting date 年结日期
m#Cp.|>kP4 annual allowance 每年免税额;年积金;年度津贴;年津
*;Vq0a! annual balance 年度余额
m +gVGK
annual disposable income 每年可动用收入
aUnm9ur annual estimates 周年预算
&IcDUr]L annual fee 年费
-Je+7#P1 annual general meeting 周年大会
=c|Bu^(Ctw annual growth rate 年增率;每年增长率
=xgW$c/yB annual long-term supplement 长期个案每年补助金
I
?1E}bv annual pensionable emolument 可供计算退休金的年薪
o}T]f(>} annual report 年报
IAfYlS#<yD Annual Report on the Consumer Price Index 《消费物价指数年报》
, Le_PJY) annual return 周年报表;周年申报表;每年报税表格
n}l Z Annual Return Rules 《周年报表规则》
HBt?cA ' annual review of consumer prices 每年消费物价回顾
t/3veDh@ annual roll-forward basis 逐年延展方式
_u>+H# annual salary 年薪
1yhx)m;f annual statement 年度报表;年度决算表
E_++yK^= 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
A#T;Gi annuitant 年金受益人
H Q2-20 annuity 年金
DT*/2TH*l annuity contract 年金合约
*
08LW|:, annuity on human life 人寿年金
/F\7_ antecedent debt 先前的债项
t*COzE ante-dated cheque 倒填日期支票
[\VzI\vb anticipated expenditure 预期开支
0xC!d-VIJ anticipated net profit 预期纯利
dWI\VS 9 anticipated revenue 预期收入
w(vf>L6( anti-inflation measure 反通货膨胀措施
9`xq3EL2T anti-inflationary stance 反通货膨胀立场
XLtuck apparent deficit 表面赤字
h.67]U7m apparent financial solvency 表面偿债能力
ag3T[}L
z apparent partner 表面合伙人
wtZe\h application for personal assessment 个人入息课税申请书
9U+^8,5 application of fund 资金应用
U*-%V$3+w5 application to release as liquidator and to destruct the books of accounts and documents
kr3ZqMfeI 申请免除清盘人职务及毁灭帐簿与文件
l!oU9 appointed actuary 委任精算师
u",
[ulP appointed auditor 委任核数师;委任审计师
KmMt:^9 appointed trustee 委任的受托人
8J)x>6 appointer 委任人
O".#B apportioned pro rata 按比例分摊
S`NH6?/uH apportionment 分配;分摊
~sM334sQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zNBG;\W apportionment formula 分摊方程式
qWWy}5SOm apportionment of estate duty 遗产税的分摊
C4b3ZcD2 appraisal 估价;评估
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C"- appreciable growth 可观增长
FCg,p2 appreciable impact 显着影响
W7.]V)$wM appreciable increase 可观增长
}+SnY8A=KZ appreciation 增值;升值
sUg7 appreciation against other currencies 相对其他货币升值
a+]@$8+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hRME;/r]X appreciation tax 增值税
}@x0@sI9 appropriation 拨款;拨用;拨付
o<x2,uT appropriation account 拨款帐目
RNm/&F1C$ Appropriation Bill 拨款法案
_Wgg=A"G appropriation-in-aid system 补助拨款办法
jML}{>Gy8S approved assets 核准资产
-`rz[";n approved basket stock 认可一篮子证券
](%-5G1< approved budget 核准预算
I+}h+[W approved charitable donation 认可慈善捐款
V;>p@uE,P approved charitable institution 认可慈善机构
`LNRl'Zm approved currency 核准货币;认可货币
~x824xW approved estimates 核准预算
ll6~8PN approved estimates of expenditure 核准开支预算
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: approved overseas insurer 核准海外保险人
d=q2Or approved overseas trust company 核准海外信托公司
6Z7{|B5}Y approved pooled investment fund 核准汇集投资基金
:g][99 approved provident fund scheme 认可公积金计划
0Tq6\: approved provision 核准拨款
{uq approved redeemable share 核准可赎回股份
T@X!vCjf6 approved regional stock 认可地区性证券
qg+8i9Y! approved retirement scheme 认可退休金计划
qF>}"m approved subordinated loan 核准附属贷款
RF qbwPX arbitrage 套戥;套汇;套利
U#YM)8;Iz arbitrageur 套戥者;套汇者
{"O'kx arbitrary amount 临时款项
x H\5T! arrangement 措施;安排;协定
!)ee{CwNc arrears 欠款
d6wsT\S arrears of pay 欠付薪酬
mhh8<BI arrears of revenue 逾期未收税款;逾期未收的帐项
,b2Cl[ articles of association 组织章程;组织细则;组织章程细则
FLi)EgZXt Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
E{h ascertainment of profit 确定利润
e;,D! "Asia Clear" “亚洲结算系统”
0&Zm3(} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{G_ZEo#x8, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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_"`{2 Asian Development Fund [ADF] 亚洲发展基金
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VJ3 Asian dollar bond 亚洲美元债券
)~rN{W<s`H Asian dollar market 亚洲美元市场
GBN^ *I Asian dollar rate 亚洲美元利率
~fEgrF d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c}lUP(Ss Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4h?[NOA" asked price 沽盘;喊价;索价;卖方报价
9=Y-w s assessable income 应评税入息
EZao\,t assessable loss 应评税亏损
.#P'NF(5# assessable profit 应评税利润
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%L assessable value 应评税值
@"];\E$sI assessed profit 估定利润
vTN$SgzfCU assessed value 经评估价值
8IbHDDS assessment 评税;评定;估价;评税单
gTm[ <Y assessment number 评税编号;估价编号
a3JG&6- assessment of additional tax 补加税评税
!fjDO!,! assessment of performance 业绩评估;实绩评价
Kh}#At^C8e Assessor 评税主任
1%t9ic asset price bubbles 资产价格泡沫
d XrLeoK asset-backed securities 具资产保证的证券
"\Z.YZUa\ assets accretion 资产增值
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c9;P assets and liabilities 资产与负债
(;V6L{Rf> assets betterment statement 资产递增表;资产改进表
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assets lending 实物放款;有抵押贷款
|I6\_K.=L assets of the company passing on the death 死者去世时转移的公司资产
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=)9O assets pledged as security for liabilities 用作负债抵押的资产
Fep#Pw1 assets portfolio 资产投资组合
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