A:
tpgD{BY^wJ A share A股;甲类股份
M3JV^{O/DV abatement of tax 减税;减扣免税额
`:0Auw9h ABN AMRO Bank N.V. 荷兰银行
C8(0|XX above-the-line expenditure 线上项目支出;经常预算支出
"0z4mQ}>N above-the-line receipt 线上项目收入;经常预算收入
XN3'k[ ABSA Asia Limited 南非联合亚洲有限公司
<0Gk:NB, absolute change 绝对数值变更
- xyY6bxL absolute expenditure 实际开支
ybIqn0&[ absolute guideline figure 绝对准则数字
iUqD>OV absolute interest 绝对权益
Fd%JF#Hk absolute order of discharge 绝对破产解除令
T=g2gmo9 absolute profit margin 绝对利润幅度
PbV1FB_ absolute value 实值;绝对值
4O{,oN~7 absolutely vested interest 绝对既得权益
D7jbo[GgS absorbed cost 已吸收成本;已分摊成本
#B_H/9f( absorption 吸收;分摊;合并
H5jk#^FD absorption rate 吸收率;摊配率;分摊率
LW!4KA] ACB Finance Limited 亚洲商业财务有限公司
yhnPS4DC acceptable form of reciprocity 合理的互惠条件
ezm*9Jc~p acceptable rate 适当利率;适当汇率
N6*FlG- acceptance agreement 承兑协议
5+(Cp3 acceptance for honour 参加承兑
Tj6Czq=*%T acceptor 承兑人;接受人;受票人
ZF<$6"4N acceptor for honour 参加承兑人
tq*6]q8c> accident insurance 意外保险
}Cb-7/ Accident Insurance Association of Hong Kong 香港意外保险公会
@FRas00)| accident insurance scheme 意外保险计划
I(/*pa?m{ accident year basis 意外年度基准
? Z2`f6;W4 accommodation 通融;贷款
j5~~% accommodation bill 通融票据;空头票据
8\?H`NN accommodation party 汇票代发人
"837b/>/ account balance 帐户余额;帐户结余
= ^%*: iT account book 帐簿
h=kC3ot\ account collected in advance 预收款项
4`+R
|"4 account current book 往来帐簿
=&: |a$C account of after-acquired property 事后取得的财产报告
g6?5 account of defaulter 拖欠帐目
N{a=CaYi+ account payable 应付帐款
:{KpnJvd account payee only [A/C payee only] 只可转帐;存入收款人帐户
og4mLoLA account receivable 应收帐款
L /N%ft]!T account receivable report 应收帐款报表
dTwYDV}: account statement 结单;帐单;会计财务报表
fK^;?4 account title 帐户名称;会计科目
@$~;vS accountant's report 会计师报告
~svea>Fmr Accountant's Report Rules 会计师报告规则
?ihRt+eR~ accounting and auditing procedure 会计与审计程序;会计与核数程序
fUq
#mkq} Accounting Arrangements 《会计安排》
d^5x@E_Td accounting basis 会计基础
nM!_C-yX accounting by Official Receiver 破产管理署署长呈交的帐目
$?;)uoAg Accounting Circular 《会计通告》
L3*HgkQQ accounting class 会计类别
d-H03F@N accounting date 记帐日期;会计结算日期
e=[@HVr accounting for money 款项核算
hN\Q&F! Accounting Officer 会计主任
xo!2GPD. accounting period 会计报告期;会计期
X'/'r.b6 accounting policy 会计政策;会计方针
wf^p?=Ke accounting practice 会计惯例
12tAx3p accounting principle 会计准则
IGA4"\s accounting record 会计记录
n3\~H9 accounting report 会计报告
q{xF7}i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JL7;l0# Accounting Society of China 中国会计学会
Y/L*0M.< accounting statement 会计报表
wxF\enDY accounting system 会计制度;会计系统
\[AJWyP accounting transaction 会计事项;帐务交易
}E&: accounting treatment 会计处理
X7*fmD=Uy accounting year 会计年度
=9:gW5F69 accretion 增值;添加
jq_ i&~S accrual 应计项目;应累算数目
9LSV^[QUH accrual basis 应计制;权责发生制
?*~sx=mC accrual basis accounting 应计制会计;权责发生制会计
zu,Yuq accrue 应累算;应计
l4&
l)4Rx accrued benefit 应累算利益
.OlPVMFt accrued charges 应计费用
R I:kp.V accrued cumulative preference share dividend 应累算的累积优先股股息
}LoMS<O-[ accrued expenses 应累算费用
34J*<B[Njo accrued interest payable 应付利息;应计未付利息
0~Xt_rN]( accrued interest receivable 应收利息;应计未收利息
l,UOP[j accrued right 累算权益
zNg[%{mz accruing profit 应累算的利润
~,x4cOdR# accumulated fiscal reserve 累积财政储备
okO\A^F accumulated profit 累积利润;滚存溢利
]\/"-Y#4Q accumulated reserve 累积储备
3sl6$NKo accumulation of surplus income 累积收益盈余
9&Z+K'$= acquired assets 既得资产
xiqeKoAD acquisition 收购;购置;取得
T sdgg?# acquisition cost 购置成本
Dnd acquisition expenses 购置费用
s#Xfu\CP acquisition of 100% interest 收购全部股权
C;_0 0EQ= acquisition of control 取得控制权
UMK9[Iy$<M acquisition of fixed assets 购置固定资产
-U|Z9sia acquisition of shell “买壳”
nx%eq,Pq acquisition price 收购价
Ou+b ce act of God 天灾
i*T
-9IP acting partner 执事合伙人
AN)r(86L active market 买卖活跃的市场;交投畅旺的市场;旺市
u>*qDr*d active partner 积极参与的合伙人
"1UpoF'w active trading 交投活跃
NIp]n[=.q actual circulation 实际流通
(g1Op~EM actual cost 实际成本
jPn.w,=)27 actual expenditure 实际开支;实际支出
N7_(,Gu*R actual income 实际入息;实际收入;实际收益
)&%Y{a# actual market 现货市场
hd`jf97* actual price 现货价;实际价格
k+hl6$:Qj% actual profit 实际利润
VeOM `jy actual quotation 实盘;实际价位;实际报价
wU"w actual year basis 按实际年度计算
(#]9{C; actuals 实货
``>z8t[ks actuarial investigation 精算调查
X(Z(cY( actuarial principle 精算原则
lcVG<*gf- actuarial report 精算师报告
$v5 >6+-n Actuarial Society of Hong Kong 香港精算学会
~JP3C5q actuarial valuation 精算师估值
*]!rT&E actuary 精算师
.fS{j$ ad referendum agreement 暂定协议;有待覆核的协定
{YwdhwJP ad valorem duty 从价税;按值征税
a;\a>N4 ad valorem duty system 从价税制
6NSSuK3 ad valorem fee 从价费
.eyJ<b9 ad valorem tariff 从价关税
f*VXg[&\\F additional allowance 额外免税额
C 1)+^{7ef additional amount for unexpired risk 未过期风险的额外款额
2#s8Dxt additional assessable profit 补加应评税利润
tqjjn5! additional assessment 补加评税
0IBQE additional commitment 额外承担
-vc
,O77z" additional commitment vote 额外承担拨款
ScmwHid:\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CY$
1;/ additional dependent parent allowance 供养父母额外免税额
Q% ^_<u additional provision 额外拨款
hDc2T additional stamp duty 附加印花税
7\gu; [n additional tax 补加税罚款;补加税款
o'8%5M@ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
}rF4M1+B\ adjudged bankrupt 被裁定破产
TV`sqKW adjudicated bankrupt 裁定破产人
G"".;}AV adjudication fee 裁定费;评定印花税额手续费;评估契据费
j3u!lZ}U adjudication of bankruptcy 裁定破产;宣告破产
[ u ^/3N adjudication of insolvency 裁定无力偿还债务
!/X>k{ adjusted actual 经调整的实数;调整后的实数
s+E4AG1r adjusted current assets 经调整的流动资产;调整后的流动资产
ubc
k{\. adjusted figure 经调整的数字;调整后的数额
4M+f#b1 adjusted liabilities 经调整的负债;调整后的负债
sejT] rJ adjusted loss 经调整的亏损;调整后的亏损
6P)D M 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
,k(B>O ~o adjusted profit 经调整的利润;调整后的利润
fUZCP*7> adjusted surplus 经调整的盈余额;调整后的盈余额
_rz\[{) adjusted value 经调整的价值;调整后的价值
mP?}h adjustment 调整;修订;理算〔保险〕
C'S_M@I= adjustment centre 调剂中心
:)h4SD8Y adjustment lag 调整过程的时间差距;调整时差
P/Y)Yx_( adjustment mechanism 调整机制
ac1(lD adjustment of loss 亏损调整
p\Iy)Y2Lf! adjustment process 调整过程;调整程序
\tCK7sBn adjustment range 调整幅度
RJ{J~-q{ administered exchange rate 受管制汇率
yV31OBC: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_Ih"*~ r/& administration expenses 行政费用
ID,os_ T= administration fee 手续费;行政费
5JhpBx/>o= administration in bankruptcy 破产管理
'2rSX[$tf administration order 遗产管理令
uA cvUN-@ administrator 管理人;遗产管理人
9E|QPT administrator of the estate 遗产管理人
:^FH.6}x admission of debt 债项承认书
5r dt admission of proof 接纳债权证明
I*/:rb advance 放贷款项;垫付款项;预支款项;预付款项
!)05,6WQ advance account 暂支帐目;预付款帐户
C:f^&4
3 advance compensation 预付补偿金
_,I~1" advance from shareholder 股东垫款
LvU/,.$ advance pending reimbursement 预支以待日后付还
3Q2NiYg3 advanced economy 先进经济体系
@moaa} 1 advancement 预付;预付财产
Ak$9\Sl advances warrant 垫款令
`S4G+j>u6 advancing 贷出
3K/]{ dkD adverse balance 逆差
vG=Pi'4XXo adverse exchange 逆汇
=\\rk,F advertisement addressed to shareholders 在报章刊登的致股东通告
.k#O[^~] advice for collection 托收通知书
dF|R`Pa2ML advice of drawing 提款通知书;汇票通知书
1`l(H4 advice of payment 付款通知
MYR\W*B'b Advisory Committee [Securities and Futures Commission]
x@:98P 谘询委员会〔证券及期货事务监察委员会〕
8cRc5X Advisory Committee on Diversification 经济多元化谘询委员会
9Vt6);cA-] affidavit 誓章;遗产申报誓章
A;f)`i0l, affidavit of no receipt 述明无收款的誓章
%CgmZTz~< affiliate 联号;联营公司;附属公司
<TSps!(# affiliated company 附属公司;联号;联营公司
!>&G+R+k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J%fJF//U affordability 负担能力
a
FWTm,) African Development Bank [AfDB] 非洲开发银行
OC\cN%qlw after-acquired property 事后取得的财产
^;?w<9Y after-hours dealing 市后交易
SCfk!GBVD after-tax profit 税后盈利;税后利润;税后溢利
ETR7%0$r agency agreement 代理协议
?zVcP=p@ agency expenses 代理机构的开支
dkSd
Y+Q agency fee 代理费
)]Sf|@K] Agency Law 《代理法》
PTTUI
agent 代理人;承销人
`wSoa#U"@ agent of company 公司代理人
)0Vj\> agent's fee 代理人费;经纪费
c)q=il7ef aggregate 总计;总数;总体数字
-x?|[ +% aggregate amount 总款额;总额
Z+4Mo*# aggregate assets and liabilities 总体资产与负债
+?5Vuc% aggregate at constant price 按固定价格计算的总体数字
VP7LKfv aggregate demand 总需求
>!c Ff$2' aggregate gross position 总持仓量
PE[5oH aggregate limit 总限额
)ub!tm aggregate of salaries tax 合计薪俸税
mXsSOAD< aggregate performance 总体表现;总体业绩
5bol)Z9BO aggregate supply 总体供应
=w:H9uj6F aggregate surplus 总盈余
t*Z-]P aggregate total 整体总额
?wjk=hM2 aggregate value 总值;合计价值
0\eSiXs aggregated basis 合计基准
Cq-99@&; aggregated net chargeable income 合计应课税入息实额
Eok8+7g0& aggregation 合并计算;合计;总和
#}8VUbJ aggregation of incomes of husband and wife 夫妇入息合并计算
OSom-?|w aggregation of property 财产的总和
P8tCzjrV agio 差价;贴水
jT;'T$ 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》
TQvjU!> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
LOgB_$9_3 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
UA#=K+2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`eGp.[ffT 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
jASK!3pY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`G>|g^6%i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~u?rjkSFoh agreement for a settlement 授产协议
vv agreement for assignment 转让协议
'OMl9}M agreement for sale 售卖协议;买卖协议
SO~pe$c- agreement for sale and purchase 买卖协议
Yt r*"- agreement for the payment of interest 支付利息协议
MJKPpQ(, agreement for the repayment of money 还款协议
9mpQusM agreement of reinsurance 再保险协议
[yRqSB Agricultural Bank of China 中国农业银行
37V$Qb_ air passenger departure tax 飞机乘客离境税
c3\p@} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$A(3-n5= airport tax 机场税
&((04<@e alcohol duty 酒精税
+^$;oG alienation 让与;让渡;转让
HS1{4/ alimony 生活费;赡养费
kC'm |Y@T All Ordinaries Index [AOI] 所有普通股指数
%,d+jBM all risks 全险;综合险
U:$`M,762Z All Sales Record for Stock Market 《股票市场成交报告》
ubsx NCqD Allied Capital Resources Limited 新联财务有限公司
=
@FT$GQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
u4[JDB7tH allocation letter 拨款信件
9,}Z1 f\% allocation of fund 分配款项;预留款项
#O'g*]j allocation of profit 利润分配;溢利分配
YKx+z[A/p allocation warrant 拨款令
\;"S>dg allotment 分配;配股
F<)f&<5E- allotment notice 股份配售通知;配股通知
@Z96902<t allotment of shares 股份分配
6$fwpW allowable 可获宽免;免税的
gX*
&RsF allowable business loss 可扣除的营业亏损
4@-Wp] allowable expenses 可扣税的支出
3V]psZS allowance 免税额;津贴;备抵;准备金
;[|+tO_ allowance for debts 债项的免税额
{|e7^_ ke allowance for depreciation by wear and tear 耗损折旧免税额
E/E|*6R allowance for funeral expenses 殡殓费的免税额
&(20*Vn,O allowance for inflation 为通货膨胀而预留的款项;通胀准备金
mUiJ@ allowance for repairs and outgoings 修葺及支出方面的免税额
(k%r_O 6 allowance to debtor 给债务人的津贴
zK*i:(>B alteration of capital 资本更改
8#Y_]Z?) alternate trustee 候补受托人
d~b@F&mf amalgamation 合并
mn\GLR. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/EvT%h?p ambit of charges 征税范围;收费范围
XK(aH~7xme amended valuation 经修订的估值
nYK!'x$ American Commodities Exchange 美国商品交易所
vE~<R American Express Bank Limited 美国运通银行
i2\CDYP American Stock Exchange 美国证券交易所
\9}-5
amortization 摊销
g#5t8w amount due from banks 存放银行同业的款项
I;mc:@R< amount due from banks abroad 存放海外银行同业的款项
Ej`G( amount due from holding companies 控股公司欠款
?Y9VviC amount due from local banks 存放本港银行同业的款项
B^x}=Z4 amount due to banks 银行同业的存款
Fk?KR amount due to banks abroad 海外银行同业的存款
HA0yX?f] amount due to holding companies 控股公司存款
h:vI:V[/X amount due to local banks 本港银行同业的存款
y!\q', F amount due to outport banks 外埠银行同业的存款
qmnW amount for note issue 发行纸币的款额
,w_C~XN$t amount of bond 担保契据的款额
g;y*F;0@ amount of consideration 代价款额
5WtI.7r amount of contribution 供款数额
&hzr(v~; amount of indebtedness 负债款额
1_LGlu~& amount of principal of the loan 贷款本金额
o6r
^ amount of rates chargeable 应征差饷数额
r;fcBepO amount of share capital 股本额
{|Fn<&G amount of sums assured 承保款额
V#+J4 amount of variation 变动幅度
f:9qId
;/M amount of vote 拨款数额
L!2Ef4,wAz amount payable 应付款额
\(1WLP$2U amount receivable 应收款额
"04:1J` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Aac7km analysis 分析
x2g=%K= ancillary risk 附属风险
NbUibxJ annual account 周年帐目;周年帐目报表;年度决算;年结
eZ(o _ annual accounting date 年结日期
{.UK{nA?sm annual allowance 每年免税额;年积金;年度津贴;年津
;S+"z;$m annual balance 年度余额
FFf
~Vmw annual disposable income 每年可动用收入
d,t'e? annual estimates 周年预算
S,C/l1s annual fee 年费
OEHw% annual general meeting 周年大会
kgRgHkAH~ annual growth rate 年增率;每年增长率
B 5va4@ annual long-term supplement 长期个案每年补助金
e?dR'*-z annual pensionable emolument 可供计算退休金的年薪
6Kd,(DI annual report 年报
"o<&3c4 Annual Report on the Consumer Price Index 《消费物价指数年报》
&s&Ha{(!w annual return 周年报表;周年申报表;每年报税表格
SS-7y:6y> Annual Return Rules 《周年报表规则》
e\]CZ5hs3 annual review of consumer prices 每年消费物价回顾
"3NE%1T annual roll-forward basis 逐年延展方式
a3BlydSlf annual salary 年薪
`mKK1x annual statement 年度报表;年度决算表
X!]p8Q y 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
ybgw#jv= annuitant 年金受益人
m pM,&7} annuity 年金
NW?h~2 annuity contract 年金合约
XN'<H(G annuity on human life 人寿年金
Fi#b0S antecedent debt 先前的债项
6x!
q ante-dated cheque 倒填日期支票
q.p.y0 anticipated expenditure 预期开支
,j\UZ anticipated net profit 预期纯利
t$*CyYb{@ anticipated revenue 预期收入
y1Yrf,E
m= anti-inflation measure 反通货膨胀措施
Hp3T2|uL anti-inflationary stance 反通货膨胀立场
|B@\Nf7 apparent deficit 表面赤字
+/8KN apparent financial solvency 表面偿债能力
Yo2n[ apparent partner 表面合伙人
~g;lVj,N' application for personal assessment 个人入息课税申请书
rh(77x1|(G application of fund 资金应用
`"j _] application to release as liquidator and to destruct the books of accounts and documents
x% Eu.jj 申请免除清盘人职务及毁灭帐簿与文件
J<7nOB}OD appointed actuary 委任精算师
4> (OM|X=9 appointed auditor 委任核数师;委任审计师
k+Ay^i}s. appointed trustee 委任的受托人
\jByJCN appointer 委任人
v
iM6q<Ht apportioned pro rata 按比例分摊
4031~A8 apportionment 分配;分摊
l":Z. J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?rv5Z^D' apportionment formula 分摊方程式
.tRWL! apportionment of estate duty 遗产税的分摊
%!Ak]|[7 appraisal 估价;评估
2sXX0kq~V appreciable growth 可观增长
`n~bDG> appreciable impact 显着影响
ngQ] appreciable increase 可观增长
!4!Y~7sI"\ appreciation 增值;升值
\Y}nehxG@ appreciation against other currencies 相对其他货币升值
/g]m,Y{OI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
o_ SR appreciation tax 增值税
qi-!iT(fe appropriation 拨款;拨用;拨付
h8tKYm appropriation account 拨款帐目
+"2IQme5 Appropriation Bill 拨款法案
F /% 5 r{ appropriation-in-aid system 补助拨款办法
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