A:
-)>(8 f A share A股;甲类股份
1yJ75/ abatement of tax 减税;减扣免税额
j@CKO cn2 ABN AMRO Bank N.V. 荷兰银行
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^6vO
above-the-line expenditure 线上项目支出;经常预算支出
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above-the-line receipt 线上项目收入;经常预算收入
HoL~j( { ABSA Asia Limited 南非联合亚洲有限公司
Q-3r}jJe absolute change 绝对数值变更
;/R kMS absolute expenditure 实际开支
8XlU%a6x absolute guideline figure 绝对准则数字
C$t.C
rxx absolute interest 绝对权益
{=qEBbM absolute order of discharge 绝对破产解除令
@ "0uM?_)- absolute profit margin 绝对利润幅度
\*Ts)EW absolute value 实值;绝对值
OelU
D/[$ absolutely vested interest 绝对既得权益
V&g)m.d:n absorbed cost 已吸收成本;已分摊成本
]~'9 absorption 吸收;分摊;合并
dDo6fP2 absorption rate 吸收率;摊配率;分摊率
<8*A\& ACB Finance Limited 亚洲商业财务有限公司
rykj2/O acceptable form of reciprocity 合理的互惠条件
'OG{*TDPu acceptable rate 适当利率;适当汇率
.(JE-upJ" acceptance agreement 承兑协议
z7> acceptance for honour 参加承兑
#pLd'; acceptor 承兑人;接受人;受票人
HPT$)NeNc acceptor for honour 参加承兑人
'`^`NI` accident insurance 意外保险
v,
9M AZ, Accident Insurance Association of Hong Kong 香港意外保险公会
p"3_u;cN accident insurance scheme 意外保险计划
jgbE@IA@!' accident year basis 意外年度基准
|h4aJv accommodation 通融;贷款
K8f;AK accommodation bill 通融票据;空头票据
&E0P`F,GQA accommodation party 汇票代发人
qE!.C}L+ account balance 帐户余额;帐户结余
LL4yafh account book 帐簿
w7s+6, account collected in advance 预收款项
.gzNdSE account current book 往来帐簿
:OQx;>' account of after-acquired property 事后取得的财产报告
#[ipJ % account of defaulter 拖欠帐目
[HLXWu3 account payable 应付帐款
^1nQDd* account payee only [A/C payee only] 只可转帐;存入收款人帐户
F=bX\T7 account receivable 应收帐款
OLg=kF[[ account receivable report 应收帐款报表
$GB/}$fd& account statement 结单;帐单;会计财务报表
Pm*FA8 a7 account title 帐户名称;会计科目
vu Vcv
accountant's report 会计师报告
2= S;<J Accountant's Report Rules 会计师报告规则
S&^i*R4] accounting and auditing procedure 会计与审计程序;会计与核数程序
iK%%
Accounting Arrangements 《会计安排》
xJlf}LEyF accounting basis 会计基础
)!+~q!A accounting by Official Receiver 破产管理署署长呈交的帐目
{)=h Accounting Circular 《会计通告》
@|BaZq,g accounting class 会计类别
|L%}@e
Vw_ accounting date 记帐日期;会计结算日期
C3>&O?7J*7 accounting for money 款项核算
`\Z7It?aDs Accounting Officer 会计主任
U|ZYoc+]( accounting period 会计报告期;会计期
mhpaPin*JS accounting policy 会计政策;会计方针
r~N:|ip= accounting practice 会计惯例
D;nm~O%
accounting principle 会计准则
N/CL?Z>c accounting record 会计记录
0&wbGbg(W accounting report 会计报告
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?!\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)jc`_{PQg Accounting Society of China 中国会计学会
M5\$+Tu accounting statement 会计报表
oU"!"t accounting system 会计制度;会计系统
:k&R]bc9 accounting transaction 会计事项;帐务交易
x)GpNkx: accounting treatment 会计处理
#O<, accounting year 会计年度
d%?$UnQ accretion 增值;添加
}3HN$Fwo accrual 应计项目;应累算数目
csK;GSp} accrual basis 应计制;权责发生制
!:BmDX[<n accrual basis accounting 应计制会计;权责发生制会计
rHngYcjR accrue 应累算;应计
x#)CH}J accrued benefit 应累算利益
r8%"#<]/ accrued charges 应计费用
I)]"`2w2w accrued cumulative preference share dividend 应累算的累积优先股股息
}%)]b*3 accrued expenses 应累算费用
XSOSy2: accrued interest payable 应付利息;应计未付利息
q#C;iK4 accrued interest receivable 应收利息;应计未收利息
HAKB@h) accrued right 累算权益
>>nOS] UL accruing profit 应累算的利润
e)BU6m% accumulated fiscal reserve 累积财政储备
+YD_ L accumulated profit 累积利润;滚存溢利
%H/V
iC accumulated reserve 累积储备
2-$O$&s. accumulation of surplus income 累积收益盈余
VPi*9(LS acquired assets 既得资产
^jYE4gHM acquisition 收购;购置;取得
o{[w6^D7 acquisition cost 购置成本
xu<oQBt acquisition expenses 购置费用
,azBk`$iQr acquisition of 100% interest 收购全部股权
?Z(xu~^/ acquisition of control 取得控制权
pE4yx5r5 acquisition of fixed assets 购置固定资产
]L6[vJHx acquisition of shell “买壳”
(/$a*$ acquisition price 收购价
i K,^|Q8 act of God 天灾
lY$9-Q( acting partner 执事合伙人
O_4j"0 active market 买卖活跃的市场;交投畅旺的市场;旺市
%LjhK,'h active partner 积极参与的合伙人
wG LSei-s active trading 交投活跃
T|^KG<uPV! actual circulation 实际流通
'5etZ!: actual cost 实际成本
|SX31T9rG actual expenditure 实际开支;实际支出
PN"SBsc*j- actual income 实际入息;实际收入;实际收益
| K w}S/F actual market 现货市场
M$Or|HTG actual price 现货价;实际价格
@:w[(K[^b/ actual profit 实际利润
FR^(1+lx& actual quotation 实盘;实际价位;实际报价
~0V,B1a actual year basis 按实际年度计算
#-7w| actuals 实货
UFPSQ actuarial investigation 精算调查
`xsU'Wd^< actuarial principle 精算原则
]I:h4hgw actuarial report 精算师报告
M0K+Vz= Actuarial Society of Hong Kong 香港精算学会
~y" ^t@!E actuarial valuation 精算师估值
G[lNgVbU@ actuary 精算师
Jty/gjK+ ad referendum agreement 暂定协议;有待覆核的协定
dOFK; ad valorem duty 从价税;按值征税
~]78R!HJ ad valorem duty system 从价税制
4l?"zv1 ad valorem fee 从价费
q[5& ad valorem tariff 从价关税
MVkO >s additional allowance 额外免税额
k.6(Q_TS additional amount for unexpired risk 未过期风险的额外款额
aX}:O additional assessable profit 补加应评税利润
a&C}'e" additional assessment 补加评税
ZIp"X additional commitment 额外承担
!b{7gUjyI additional commitment vote 额外承担拨款
-_T@kg[0zB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&XZS}n additional dependent parent allowance 供养父母额外免税额
b
|JM4jgK additional provision 额外拨款
!8}x6 additional stamp duty 附加印花税
Zp_vv@s additional tax 补加税罚款;补加税款
]"&](e6* Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
g/FZ?Wo adjudged bankrupt 被裁定破产
[j}JCmWY adjudicated bankrupt 裁定破产人
>%ovL8F adjudication fee 裁定费;评定印花税额手续费;评估契据费
;I&XG adjudication of bankruptcy 裁定破产;宣告破产
wFX9F3m adjudication of insolvency 裁定无力偿还债务
XEnu0gr adjusted actual 经调整的实数;调整后的实数
Sx[
eX,q adjusted current assets 经调整的流动资产;调整后的流动资产
EV?U
!O adjusted figure 经调整的数字;调整后的数额
6`@b@Kd adjusted liabilities 经调整的负债;调整后的负债
CLTkyS)C adjusted loss 经调整的亏损;调整后的亏损
41x"Q?.bY 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
vK%*5 adjusted profit 经调整的利润;调整后的利润
m):*>o55 adjusted surplus 经调整的盈余额;调整后的盈余额
p- a{6<h adjusted value 经调整的价值;调整后的价值
B>W8pZu-J adjustment 调整;修订;理算〔保险〕
^Ux.s Q adjustment centre 调剂中心
jJ
RaY3 adjustment lag 调整过程的时间差距;调整时差
6EY0Fjsi adjustment mechanism 调整机制
%U[H`E adjustment of loss 亏损调整
Z@ec}`UO|u adjustment process 调整过程;调整程序
D7IhNWrgj adjustment range 调整幅度
XB[EJGaX administered exchange rate 受管制汇率
7OPRf9+o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZKS]BbMZa administration expenses 行政费用
)*}?EI4. administration fee 手续费;行政费
Dz$dJF1
8 administration in bankruptcy 破产管理
(nkiuCO administration order 遗产管理令
U$=Z`^< administrator 管理人;遗产管理人
1yS:` administrator of the estate 遗产管理人
;Rxc(tR!n admission of debt 债项承认书
*I9O63 admission of proof 接纳债权证明
+wEsfYW advance 放贷款项;垫付款项;预支款项;预付款项
!6 kn>447Y advance account 暂支帐目;预付款帐户
i\>?b)a> advance compensation 预付补偿金
;b|=osyT\ advance from shareholder 股东垫款
I,/E.cRV< advance pending reimbursement 预支以待日后付还
i"^ yy+ advanced economy 先进经济体系
a0k/R<4 advancement 预付;预付财产
Tkj
F/zv advances warrant 垫款令
)ItW}1[I advancing 贷出
7<*g'6JG[ adverse balance 逆差
ACEVd! q adverse exchange 逆汇
IR8qFWDZ advertisement addressed to shareholders 在报章刊登的致股东通告
eV9,G8 advice for collection 托收通知书
yx<-M advice of drawing 提款通知书;汇票通知书
}'p*C$ advice of payment 付款通知
.;dI&0Z Advisory Committee [Securities and Futures Commission]
i66/2BUh. 谘询委员会〔证券及期货事务监察委员会〕
AgOti]`aR Advisory Committee on Diversification 经济多元化谘询委员会
E,/nK affidavit 誓章;遗产申报誓章
rLp0)Go affidavit of no receipt 述明无收款的誓章
F~GIfJU affiliate 联号;联营公司;附属公司
BWkTQd<t affiliated company 附属公司;联号;联营公司
5hDm[*83 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[ mo9? affordability 负担能力
ddlF4L_ African Development Bank [AfDB] 非洲开发银行
\mFgjPz after-acquired property 事后取得的财产
ZQsVSz( 1 after-hours dealing 市后交易
g]?QV2bX6 after-tax profit 税后盈利;税后利润;税后溢利
9$ixjkIg agency agreement 代理协议
.p78
\T agency expenses 代理机构的开支
AD7&-=p&w agency fee 代理费
$F@ ,,* Agency Law 《代理法》
( n!8>>+1C agent 代理人;承销人
%/r:iD agent of company 公司代理人
MwD8a<2Dg agent's fee 代理人费;经纪费
:>3?|Z"Aj aggregate 总计;总数;总体数字
X(;WY^i! aggregate amount 总款额;总额
riSgb=7q9 aggregate assets and liabilities 总体资产与负债
vSo,,~F aggregate at constant price 按固定价格计算的总体数字
V+$fh2t aggregate demand 总需求
>UXNR`? aggregate gross position 总持仓量
CH0Nkf aggregate limit 总限额
eY`o=xN aggregate of salaries tax 合计薪俸税
"BC;zH: aggregate performance 总体表现;总体业绩
7J|nqr`>t aggregate supply 总体供应
Lr*\LP6jx3 aggregate surplus 总盈余
+6(\7? aggregate total 整体总额
Eo0/cln| aggregate value 总值;合计价值
dlioa Yc aggregated basis 合计基准
Z)<lPg!YAR aggregated net chargeable income 合计应课税入息实额
^K:-r !v^ aggregation 合并计算;合计;总和
(JT
273 aggregation of incomes of husband and wife 夫妇入息合并计算
Am"&ApK aggregation of property 财产的总和
+?6@%mW' agio 差价;贴水
)<
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~ 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》
%0%Tp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
wT +\:y 《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》
r"`7ezun: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ULzrJbP'7 《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》
{n(/ c33 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a2eE!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》
FQ u c}A agreement for a settlement 授产协议
;]W@W1)$ agreement for assignment 转让协议
#j)"#1IE2W agreement for sale 售卖协议;买卖协议
x!n8Wx agreement for sale and purchase 买卖协议
#GzowI' agreement for the payment of interest 支付利息协议
$#E!/vVwD7 agreement for the repayment of money 还款协议
JgBC:t^\pV agreement of reinsurance 再保险协议
+9B .}t# Agricultural Bank of China 中国农业银行
m"wP]OQH*+ air passenger departure tax 飞机乘客离境税
tNz(s) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WF<3
7"A@ airport tax 机场税
sGc.;": alcohol duty 酒精税
Cl!9/l?z alienation 让与;让渡;转让
x
kdC-S alimony 生活费;赡养费
KCnm_4 All Ordinaries Index [AOI] 所有普通股指数
/|isRh| all risks 全险;综合险
5t-,5 All Sales Record for Stock Market 《股票市场成交报告》
w[AL'1s] Allied Capital Resources Limited 新联财务有限公司
q`UaJ_7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@4n>I+6*& allocation letter 拨款信件
wZWAx allocation of fund 分配款项;预留款项
L[!||5y allocation of profit 利润分配;溢利分配
c7RQ7\ allocation warrant 拨款令
'UM *7 allotment 分配;配股
I+
Y{_yw"f allotment notice 股份配售通知;配股通知
],Yy)<e. allotment of shares 股份分配
%*#+(A"V allowable 可获宽免;免税的
<>)N$$Rx& allowable business loss 可扣除的营业亏损
2+ywl}9 allowable expenses 可扣税的支出
cZ# %tT# allowance 免税额;津贴;备抵;准备金
iUk#hLLC allowance for debts 债项的免税额
O&,8X-Ix allowance for depreciation by wear and tear 耗损折旧免税额
_<=h#lH allowance for funeral expenses 殡殓费的免税额
[2E(3`-u allowance for inflation 为通货膨胀而预留的款项;通胀准备金
c=X+uO- allowance for repairs and outgoings 修葺及支出方面的免税额
F~eY'~&H} allowance to debtor 给债务人的津贴
$tej~xZK alteration of capital 资本更改
AREjS$ alternate trustee 候补受托人
Je}0KW3G9L amalgamation 合并
&xUD( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pTXF^:8 ambit of charges 征税范围;收费范围
~H1<