A:
fLc<}DF A share A股;甲类股份
}5OlX abatement of tax 减税;减扣免税额
3KB)\nF#% ABN AMRO Bank N.V. 荷兰银行
+ qpD>5# above-the-line expenditure 线上项目支出;经常预算支出
~ ;)@a above-the-line receipt 线上项目收入;经常预算收入
$g#X9/+< ABSA Asia Limited 南非联合亚洲有限公司
.eZ4?|at.F absolute change 绝对数值变更
,2H5CFX/ absolute expenditure 实际开支
OD>-^W t;% absolute guideline figure 绝对准则数字
; {I{X}b absolute interest 绝对权益
`U p<; absolute order of discharge 绝对破产解除令
JEY%(UR8 absolute profit margin 绝对利润幅度
sF_.9G)S0 absolute value 实值;绝对值
_}jj>+zA` absolutely vested interest 绝对既得权益
Gpe h#Q4x absorbed cost 已吸收成本;已分摊成本
QHMXQyr( absorption 吸收;分摊;合并
?ZlwRjB\ absorption rate 吸收率;摊配率;分摊率
P;hjr; ACB Finance Limited 亚洲商业财务有限公司
3zWY%(8t4? acceptable form of reciprocity 合理的互惠条件
_PNU*E%s< acceptable rate 适当利率;适当汇率
O|7q,bEm^ acceptance agreement 承兑协议
/;HytFP acceptance for honour 参加承兑
3h0w8(k; acceptor 承兑人;接受人;受票人
aH"tSgi acceptor for honour 参加承兑人
0%FC;v0 accident insurance 意外保险
?\$77k Accident Insurance Association of Hong Kong 香港意外保险公会
s.zH.q, accident insurance scheme 意外保险计划
F\-qXSA accident year basis 意外年度基准
.RJvu$U2j accommodation 通融;贷款
zRvYN accommodation bill 通融票据;空头票据
Wf: AMxDm accommodation party 汇票代发人
L$@RSKYp account balance 帐户余额;帐户结余
q#sMew\{ account book 帐簿
B+zq!+ HJ account collected in advance 预收款项
* +A!12s@ account current book 往来帐簿
&??(EA3
account of after-acquired property 事后取得的财产报告
= \X<UA} account of defaulter 拖欠帐目
oH6(Lq'q account payable 应付帐款
2U~oWg2P account payee only [A/C payee only] 只可转帐;存入收款人帐户
lt,x(2 account receivable 应收帐款
s)/i_Oe$\ account receivable report 应收帐款报表
&lI.N~Ao account statement 结单;帐单;会计财务报表
n)`*{uv$ account title 帐户名称;会计科目
pVbX#3 accountant's report 会计师报告
rQisk8% Accountant's Report Rules 会计师报告规则
0C3Yina9
* accounting and auditing procedure 会计与审计程序;会计与核数程序
e5`{*g$i). Accounting Arrangements 《会计安排》
Vx* = accounting basis 会计基础
cO(|>&tJ accounting by Official Receiver 破产管理署署长呈交的帐目
J=4S\0Z* Accounting Circular 《会计通告》
*WX6C("M accounting class 会计类别
+#&2*nY accounting date 记帐日期;会计结算日期
b;soMilz accounting for money 款项核算
K3
]hUe# Accounting Officer 会计主任
,8$;|#d accounting period 会计报告期;会计期
u=rY accounting policy 会计政策;会计方针
S'E6# accounting practice 会计惯例
/#>?wy<s~ accounting principle 会计准则
7qL]_u[^ accounting record 会计记录
fVf.u'.8 accounting report 会计报告
lZn <v'y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qY14LdC}~ Accounting Society of China 中国会计学会
CUxSmN2[ accounting statement 会计报表
#+Vvf accounting system 会计制度;会计系统
JvHJ*E accounting transaction 会计事项;帐务交易
>b{%j8uM accounting treatment 会计处理
0dIJgKanGP accounting year 会计年度
|&RdOjw$u accretion 增值;添加
1q\U
(^ accrual 应计项目;应累算数目
m?<C\&)6x accrual basis 应计制;权责发生制
t~U:{g~ accrual basis accounting 应计制会计;权责发生制会计
NO* 1km[# accrue 应累算;应计
>xP $A{ accrued benefit 应累算利益
EO'3;mo, accrued charges 应计费用
xZ,g6s2o accrued cumulative preference share dividend 应累算的累积优先股股息
P?TFX.p7 accrued expenses 应累算费用
Hk6Dwe[y accrued interest payable 应付利息;应计未付利息
GueqpEd2 accrued interest receivable 应收利息;应计未收利息
I"@5=m5 accrued right 累算权益
fWKv3S1dT accruing profit 应累算的利润
H%faRUonz accumulated fiscal reserve 累积财政储备
uv_*E`pN~ accumulated profit 累积利润;滚存溢利
~=0zZTG accumulated reserve 累积储备
4|++0=#D$ accumulation of surplus income 累积收益盈余
[%QJ6 acquired assets 既得资产
;! CQFJ= acquisition 收购;购置;取得
zyCl`r[} acquisition cost 购置成本
2^qY,dL acquisition expenses 购置费用
7~ |o_T acquisition of 100% interest 收购全部股权
Q3oVl^q acquisition of control 取得控制权
?'h@!F%R' acquisition of fixed assets 购置固定资产
1L &_3} acquisition of shell “买壳”
:1.$7Wt acquisition price 收购价
/3+7a\|mKr act of God 天灾
vNJ!i\bX acting partner 执事合伙人
hsfVKlw- active market 买卖活跃的市场;交投畅旺的市场;旺市
m! p'nP
active partner 积极参与的合伙人
|(S=G'AtU active trading 交投活跃
CiPD+I actual circulation 实际流通
/ebYk-c actual cost 实际成本
Xv:<sX actual expenditure 实际开支;实际支出
UTs0=:+,t actual income 实际入息;实际收入;实际收益
y@_4OkR@ actual market 现货市场
YO-O-NEP actual price 现货价;实际价格
39m# actual profit 实际利润
IS'=%qhC` actual quotation 实盘;实际价位;实际报价
#;^.&2Lt actual year basis 按实际年度计算
1Z`<HW" actuals 实货
~Dkje actuarial investigation 精算调查
\".3x
PkE actuarial principle 精算原则
a_x|PbD actuarial report 精算师报告
*y N,e.t Actuarial Society of Hong Kong 香港精算学会
7 v`Y*D actuarial valuation 精算师估值
$fC= v actuary 精算师
'MG)noN5 ad referendum agreement 暂定协议;有待覆核的协定
:&TOQ<vM ad valorem duty 从价税;按值征税
q"]-CGAa ad valorem duty system 从价税制
XM8C{I1 ad valorem fee 从价费
L"('gc!W ad valorem tariff 从价关税
-?e~S\JH additional allowance 额外免税额
roRZE[ya additional amount for unexpired risk 未过期风险的额外款额
Q) FL| additional assessable profit 补加应评税利润
g7d) YUc additional assessment 补加评税
Wigm`A=,r additional commitment 额外承担
/- kMzL additional commitment vote 额外承担拨款
gQ/zk3?k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L:B&`,E additional dependent parent allowance 供养父母额外免税额
-M[5K/[ additional provision 额外拨款
k`TEA?RfQ additional stamp duty 附加印花税
yl3iU:+V additional tax 补加税罚款;补加税款
PU-;Q@< E Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
U15Hq*8Z adjudged bankrupt 被裁定破产
(dO4ww@O adjudicated bankrupt 裁定破产人
Ye1P5+W( adjudication fee 裁定费;评定印花税额手续费;评估契据费
L{5zA5#m adjudication of bankruptcy 裁定破产;宣告破产
M(/%w"R adjudication of insolvency 裁定无力偿还债务
A?6b)B/e? adjusted actual 经调整的实数;调整后的实数
R8HA X adjusted current assets 经调整的流动资产;调整后的流动资产
*(r85lEou) adjusted figure 经调整的数字;调整后的数额
|4-Ey! P adjusted liabilities 经调整的负债;调整后的负债
]>`Q"g~0 adjusted loss 经调整的亏损;调整后的亏损
T]E$H, p 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
qtgj"4,:` adjusted profit 经调整的利润;调整后的利润
MK=:L adjusted surplus 经调整的盈余额;调整后的盈余额
v3@)q0@ adjusted value 经调整的价值;调整后的价值
1 k H adjustment 调整;修订;理算〔保险〕
wmT3 > adjustment centre 调剂中心
BJlF@F# adjustment lag 调整过程的时间差距;调整时差
9 -TFyZYU adjustment mechanism 调整机制
J.O;c5wL adjustment of loss 亏损调整
fh,Y#. V` adjustment process 调整过程;调整程序
5Z;Py"% adjustment range 调整幅度
R$w=+%F administered exchange rate 受管制汇率
y)(@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Is88+,O administration expenses 行政费用
I98wMV8 administration fee 手续费;行政费
c?z%z& administration in bankruptcy 破产管理
JDMaLo administration order 遗产管理令
Bpqq-_@ administrator 管理人;遗产管理人
xp,H5
m% administrator of the estate 遗产管理人
j[Et+V? admission of debt 债项承认书
Vuz!~kLYIn admission of proof 接纳债权证明
8K1+ttjm advance 放贷款项;垫付款项;预支款项;预付款项
\>jK\j advance account 暂支帐目;预付款帐户
fxiq,o0 advance compensation 预付补偿金
1hRC
Bwx advance from shareholder 股东垫款
Kk??} advance pending reimbursement 预支以待日后付还
b!UT<:o advanced economy 先进经济体系
&=s{ +0 advancement 预付;预付财产
r%xNfTa advances warrant 垫款令
dn`#N^Od advancing 贷出
s]=kD adverse balance 逆差
r9u*c adverse exchange 逆汇
o]k[l; advertisement addressed to shareholders 在报章刊登的致股东通告
-4HI9Czts advice for collection 托收通知书
W;0_@!?mr} advice of drawing 提款通知书;汇票通知书
cLB"<mG advice of payment 付款通知
$x`U)pv Advisory Committee [Securities and Futures Commission]
XvdK; 谘询委员会〔证券及期货事务监察委员会〕
\W$>EH Advisory Committee on Diversification 经济多元化谘询委员会
qP]Gl--q{ affidavit 誓章;遗产申报誓章
&,K;F' affidavit of no receipt 述明无收款的誓章
]Q)TqwYF affiliate 联号;联营公司;附属公司
3EzI~Zsx affiliated company 附属公司;联号;联营公司
L-=^GNh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'3<YZWS affordability 负担能力
i44KTC"sB African Development Bank [AfDB] 非洲开发银行
_s=[z$EN& after-acquired property 事后取得的财产
iF`E>%# after-hours dealing 市后交易
V:l; 2rW after-tax profit 税后盈利;税后利润;税后溢利
0eb`9yM agency agreement 代理协议
>0~y"~M agency expenses 代理机构的开支
u#}zNz#C5 agency fee 代理费
2>s:wABb / Agency Law 《代理法》
Ou,B3kuQ+ agent 代理人;承销人
QMkLAZ agent of company 公司代理人
mWka!lT agent's fee 代理人费;经纪费
BfhOe~+i aggregate 总计;总数;总体数字
1FY^_dvH aggregate amount 总款额;总额
F v(zql aggregate assets and liabilities 总体资产与负债
qKWkgackP aggregate at constant price 按固定价格计算的总体数字
{zg}KiNDZd aggregate demand 总需求
\)LY_D: aggregate gross position 总持仓量
iaPY>EP1 aggregate limit 总限额
6idYz"P % aggregate of salaries tax 合计薪俸税
EV~_-YC
aggregate performance 总体表现;总体业绩
WlG/7$ aggregate supply 总体供应
Le_?x aggregate surplus 总盈余
n1!u
aUC aggregate total 整体总额
znu?x|mV aggregate value 总值;合计价值
mEE/Olh W aggregated basis 合计基准
y+X%qTB aggregated net chargeable income 合计应课税入息实额
k deJB- aggregation 合并计算;合计;总和
"$m3xO aggregation of incomes of husband and wife 夫妇入息合并计算
7(wY4T aggregation of property 财产的总和
H# Vs3*VK agio 差价;贴水
0R*!o\y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
1k
"*@Z< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ukhI'alS, 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
|ukEnjI`u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)8P<ZtEU
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Ee4oTU5Mb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5)EnOT"' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
JkpA
\<
agreement for a settlement 授产协议
];(w8l agreement for assignment 转让协议
[j:%O|h agreement for sale 售卖协议;买卖协议
=SLJkw&w6 agreement for sale and purchase 买卖协议
4UG7{[!+ agreement for the payment of interest 支付利息协议
Fet>KacTht agreement for the repayment of money 还款协议
o2Z#
5- agreement of reinsurance 再保险协议
H?O* Agricultural Bank of China 中国农业银行
X;zy1ZH air passenger departure tax 飞机乘客离境税
}X}fX#[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!9V_U airport tax 机场税
M|76,2u alcohol duty 酒精税
j>P>MdZtk alienation 让与;让渡;转让
BcA:M\dK% alimony 生活费;赡养费
"z7.i{ All Ordinaries Index [AOI] 所有普通股指数
.K:>`~<) all risks 全险;综合险
G$`/86A ) All Sales Record for Stock Market 《股票市场成交报告》
4.R
>mN[ Allied Capital Resources Limited 新联财务有限公司
`)K1[& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
LVO`+: allocation letter 拨款信件
-w^E~J0*L allocation of fund 分配款项;预留款项
.7cQKdvcC allocation of profit 利润分配;溢利分配
Rz%+E0 allocation warrant 拨款令
'N'EC`R allotment 分配;配股
\W#M]Q allotment notice 股份配售通知;配股通知
MheP@ [w|@ allotment of shares 股份分配
s{hJ"lv: allowable 可获宽免;免税的
Z
wIsEJz allowable business loss 可扣除的营业亏损
6XB9]it6 allowable expenses 可扣税的支出
"EHwv2Hm> allowance 免税额;津贴;备抵;准备金
oXb}6YC allowance for debts 债项的免税额
{6v+
Dz> allowance for depreciation by wear and tear 耗损折旧免税额
!a4pKN`qLY allowance for funeral expenses 殡殓费的免税额
d94Lc-kq^ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
_[IN9ZC 2G allowance for repairs and outgoings 修葺及支出方面的免税额
6?(*:}Q allowance to debtor 给债务人的津贴
qfG`H#cA< alteration of capital 资本更改
MJDFm, alternate trustee 候补受托人
}6ec2I%`o amalgamation 合并
m<