A:
]@ Vp:RGMr A share A股;甲类股份
]5MT-qU abatement of tax 减税;减扣免税额
fWDTP|DV ABN AMRO Bank N.V. 荷兰银行
z(>:LX"xz above-the-line expenditure 线上项目支出;经常预算支出
_p9 _P g8 above-the-line receipt 线上项目收入;经常预算收入
:r{W)(mm ABSA Asia Limited 南非联合亚洲有限公司
.v9i|E=<~ absolute change 绝对数值变更
n^l5M^. absolute expenditure 实际开支
pK/RkA1 absolute guideline figure 绝对准则数字
'[HU!8F absolute interest 绝对权益
$:onKxVM absolute order of discharge 绝对破产解除令
N~S#(.}[ absolute profit margin 绝对利润幅度
H;Gs0Qi; absolute value 实值;绝对值
%Rk0sfLvn absolutely vested interest 绝对既得权益
7~QAprwVS absorbed cost 已吸收成本;已分摊成本
zhyf}Ta' absorption 吸收;分摊;合并
Q2Uk0:M absorption rate 吸收率;摊配率;分摊率
m+ #G* ACB Finance Limited 亚洲商业财务有限公司
)]m4FC: acceptable form of reciprocity 合理的互惠条件
L%pAEoSG acceptable rate 适当利率;适当汇率
eq9qE^[Z& acceptance agreement 承兑协议
`H^
H#W acceptance for honour 参加承兑
SLvo)`Nc3- acceptor 承兑人;接受人;受票人
(@O,U acceptor for honour 参加承兑人
=Fq{#sC> accident insurance 意外保险
LVL#qNIu Accident Insurance Association of Hong Kong 香港意外保险公会
?b(DDQMf accident insurance scheme 意外保险计划
a<((\c_8G accident year basis 意外年度基准
>F/E,U ] accommodation 通融;贷款
8|\xU9VT accommodation bill 通融票据;空头票据
*$mb~k^R accommodation party 汇票代发人
DnF|wS account balance 帐户余额;帐户结余
NG4@L1f% account book 帐簿
1d&Q
E\2} account collected in advance 预收款项
gDH|I;! account current book 往来帐簿
wvr`~ e account of after-acquired property 事后取得的财产报告
>R\@W(-g` account of defaulter 拖欠帐目
+>%AG&Pc account payable 应付帐款
Y`xAJ#=
,i account payee only [A/C payee only] 只可转帐;存入收款人帐户
Xxm7s S account receivable 应收帐款
a4q02 cV account receivable report 应收帐款报表
o+S?j*mv@ account statement 结单;帐单;会计财务报表
Kf6D$} account title 帐户名称;会计科目
V:g XP1P accountant's report 会计师报告
oV~S4|9: Accountant's Report Rules 会计师报告规则
eN m
Wul accounting and auditing procedure 会计与审计程序;会计与核数程序
owO&[D/ Accounting Arrangements 《会计安排》
T7M];@q accounting basis 会计基础
h?GE-F accounting by Official Receiver 破产管理署署长呈交的帐目
mx2Ov u Accounting Circular 《会计通告》
dmMrZ1u2 accounting class 会计类别
MLmv+ accounting date 记帐日期;会计结算日期
9a'}j#mJo accounting for money 款项核算
6(q8y(.` Accounting Officer 会计主任
2d&HSW accounting period 会计报告期;会计期
"m}N
hoD4 accounting policy 会计政策;会计方针
]v$ 2JgF]@ accounting practice 会计惯例
Uz`OAb accounting principle 会计准则
)/bv@Am accounting record 会计记录
xp"F)6 accounting report 会计报告
&Hl
w2^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:,'.b|Tl.b Accounting Society of China 中国会计学会
GGGz7_s
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(T.g""N~` accounting system 会计制度;会计系统
*
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9['>$ON accounting treatment 会计处理
*+J`Yk7} accounting year 会计年度
)fc+B_ accretion 增值;添加
o~VZ%B accrual 应计项目;应累算数目
1(Lq9hs` accrual basis 应计制;权责发生制
!\q'{x5C accrual basis accounting 应计制会计;权责发生制会计
_+&/P& accrue 应累算;应计
?"p.Gy) accrued benefit 应累算利益
b.xG' accrued charges 应计费用
BM02k\% accrued cumulative preference share dividend 应累算的累积优先股股息
LT/*y= accrued expenses 应累算费用
e.;B?0QrV accrued interest payable 应付利息;应计未付利息
1_)Y{3L accrued interest receivable 应收利息;应计未收利息
2K{)8;^ accrued right 累算权益
tSunO-\y accruing profit 应累算的利润
er>@- F7w accumulated fiscal reserve 累积财政储备
Mbtk:GuY accumulated profit 累积利润;滚存溢利
|<LW(,|A accumulated reserve 累积储备
4'L.I%#tZ accumulation of surplus income 累积收益盈余
&3YXDNm acquired assets 既得资产
sTECNY=l acquisition 收购;购置;取得
@P<Mc)o^ acquisition cost 购置成本
M` |E)Y acquisition expenses 购置费用
q>VvXUyK, acquisition of 100% interest 收购全部股权
Odbm"Y acquisition of control 取得控制权
F2$?[1^f acquisition of fixed assets 购置固定资产
%r:Uff@ acquisition of shell “买壳”
xx[l#+:c acquisition price 收购价
EA<x$O act of God 天灾
>]?!9@#IH acting partner 执事合伙人
>jm^MS= active market 买卖活跃的市场;交投畅旺的市场;旺市
cb _nlG! active partner 积极参与的合伙人
qmbhx9V active trading 交投活跃
(.9H1aO46| actual circulation 实际流通
j 4eq.{$ actual cost 实际成本
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:{Xf*` actual expenditure 实际开支;实际支出
++d[YhO actual income 实际入息;实际收入;实际收益
iiV'-!3w actual market 现货市场
:ZU-Vi.b actual price 现货价;实际价格
mUwGr_)wj actual profit 实际利润
Dmn{ppfyb actual quotation 实盘;实际价位;实际报价
lAPPng` actual year basis 按实际年度计算
&=v5M9GR] actuals 实货
Zex`n:Wl?j actuarial investigation 精算调查
ROr| < actuarial principle 精算原则
Trml?zexD actuarial report 精算师报告
M[Mx
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Actuarial Society of Hong Kong 香港精算学会
wL"
2Cm actuarial valuation 精算师估值
a |0f B4G actuary 精算师
Zs}EGC~& ad referendum agreement 暂定协议;有待覆核的协定
5OHF=wh ad valorem duty 从价税;按值征税
604^~6 ad valorem duty system 从价税制
r$;u4FR ad valorem fee 从价费
$Q*^c"& ad valorem tariff 从价关税
cmbl"Pqy1 additional allowance 额外免税额
8fQaMn4V additional amount for unexpired risk 未过期风险的额外款额
(Z at|R.F additional assessable profit 补加应评税利润
)zvjsx*e=J additional assessment 补加评税
"l
1z@ additional commitment 额外承担
t3;QF additional commitment vote 额外承担拨款
k3r<']S^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H@ .1cO additional dependent parent allowance 供养父母额外免税额
fZrB!\Q additional provision 额外拨款
L
^{C4}x= additional stamp duty 附加印花税
AR5)Uws additional tax 补加税罚款;补加税款
2B=+p83< Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
7>yb8/J adjudged bankrupt 被裁定破产
=1% < adjudicated bankrupt 裁定破产人
7N[Cs$_] adjudication fee 裁定费;评定印花税额手续费;评估契据费
c:_dW;MJ0 adjudication of bankruptcy 裁定破产;宣告破产
d0N/!; adjudication of insolvency 裁定无力偿还债务
? ]hS^& adjusted actual 经调整的实数;调整后的实数
;2iDa adjusted current assets 经调整的流动资产;调整后的流动资产
>Ms_bfSK adjusted figure 经调整的数字;调整后的数额
/3CdP'c adjusted liabilities 经调整的负债;调整后的负债
??=su.b adjusted loss 经调整的亏损;调整后的亏损
ak]H|D" 9 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
h
v/+ adjusted profit 经调整的利润;调整后的利润
"0Yb
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oD~q/04! adjusted value 经调整的价值;调整后的价值
5D`!Tu3 adjustment 调整;修订;理算〔保险〕
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#Pr)H adjustment centre 调剂中心
Z^ }4bR] adjustment lag 调整过程的时间差距;调整时差
x_.}C% adjustment mechanism 调整机制
@y{
f>nm adjustment of loss 亏损调整
ue"e><c6: adjustment process 调整过程;调整程序
5Z(#)sa0Og adjustment range 调整幅度
?4MZT5 . administered exchange rate 受管制汇率
yVb yw(gS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H0Ck%5 administration expenses 行政费用
3C(V<R? administration fee 手续费;行政费
J2Z?}5> administration in bankruptcy 破产管理
uPBtR administration order 遗产管理令
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oEMT#u administrator 管理人;遗产管理人
2, r{zJ8 administrator of the estate 遗产管理人
<l"rn M% admission of debt 债项承认书
5u&hp admission of proof 接纳债权证明
vON1\$bu` advance 放贷款项;垫付款项;预支款项;预付款项
_$BH.I advance account 暂支帐目;预付款帐户
"BD$-] advance compensation 预付补偿金
95hdQ<W advance from shareholder 股东垫款
@8'LI8 \/ advance pending reimbursement 预支以待日后付还
UWg+7RL advanced economy 先进经济体系
QKtVwsz
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L<H6AzR+ advances warrant 垫款令
,ku3;58O< advancing 贷出
g%T` 6dvT adverse balance 逆差
_"'0^F$I adverse exchange 逆汇
DzE_p-
zs advertisement addressed to shareholders 在报章刊登的致股东通告
!t+eJj advice for collection 托收通知书
[Cf{2WB:7 advice of drawing 提款通知书;汇票通知书
#wP$LKk advice of payment 付款通知
-x2&IJ! Advisory Committee [Securities and Futures Commission]
<Z\j#p: 谘询委员会〔证券及期货事务监察委员会〕
QsH?qI&2jp Advisory Committee on Diversification 经济多元化谘询委员会
UA}N affidavit 誓章;遗产申报誓章
pm k;5 d affidavit of no receipt 述明无收款的誓章
fD ?w!7f-1 affiliate 联号;联营公司;附属公司
|FxTP&8~ affiliated company 附属公司;联号;联营公司
<CY<-H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/[#5<; affordability 负担能力
T +~
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j<C p&}X after-acquired property 事后取得的财产
=>,X)+O after-hours dealing 市后交易
FG6mh,C! after-tax profit 税后盈利;税后利润;税后溢利
=Z}=n S?4 agency agreement 代理协议
'?dT<w=Y& agency expenses 代理机构的开支
x|q|> dPB agency fee 代理费
RqRyZ*n Agency Law 《代理法》
/eNDv(g)M agent 代理人;承销人
muKCCWy# agent of company 公司代理人
p| o?nI agent's fee 代理人费;经纪费
/E<:=DD< aggregate 总计;总数;总体数字
cSWn4-B@l aggregate amount 总款额;总额
+EE(d/f aggregate assets and liabilities 总体资产与负债
_omz74 aggregate at constant price 按固定价格计算的总体数字
'(!U5j aggregate demand 总需求
X8212[7 aggregate gross position 总持仓量
J^)=8cy aggregate limit 总限额
LQ3J$N aggregate of salaries tax 合计薪俸税
<^Sp4J aggregate performance 总体表现;总体业绩
`sPH7^R aggregate supply 总体供应
>}'WL($5U aggregate surplus 总盈余
W:* {7qJ aggregate total 整体总额
l"app]uVZ aggregate value 总值;合计价值
zaMKwv}BR aggregated basis 合计基准
=Xh*w aggregated net chargeable income 合计应课税入息实额
&n-)Alx aggregation 合并计算;合计;总和
0>)F+QC aggregation of incomes of husband and wife 夫妇入息合并计算
?Q G?F9? aggregation of property 财产的总和
Yo;Mexo! agio 差价;贴水
rugR>&mea 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》
#Y'svn1H Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cA]Ch>]A% 《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》
$,L,VYN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Yiy|^j 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Y\1XKAfB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%*`yd.L0W 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}j /r agreement for a settlement 授产协议
1[Ffl^\ARp agreement for assignment 转让协议
baL-~`(T agreement for sale 售卖协议;买卖协议
n]+v Eu| agreement for sale and purchase 买卖协议
VG+WVk agreement for the payment of interest 支付利息协议
</B5^} agreement for the repayment of money 还款协议
ZRr S""V agreement of reinsurance 再保险协议
j*05!j<' Agricultural Bank of China 中国农业银行
7gY^a MW air passenger departure tax 飞机乘客离境税
A7X-),D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%B{NH~ airport tax 机场税
sBfPhBT| alcohol duty 酒精税
999E0A$dkv alienation 让与;让渡;转让
b 7%O[ alimony 生活费;赡养费
"t\gkJyK All Ordinaries Index [AOI] 所有普通股指数
ZD'fEqM all risks 全险;综合险
:$ "L;" All Sales Record for Stock Market 《股票市场成交报告》
V*U*_Y Allied Capital Resources Limited 新联财务有限公司
lC&B4zec all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d|8iD`sZz allocation letter 拨款信件
fsDwfwil* allocation of fund 分配款项;预留款项
H!NyM}jsr allocation of profit 利润分配;溢利分配
Sn lKPd allocation warrant 拨款令
'9#O#I&J allotment 分配;配股
[# '38 allotment notice 股份配售通知;配股通知
P5*~Wi` allotment of shares 股份分配
:W\xZ allowable 可获宽免;免税的
$M T'ZM allowable business loss 可扣除的营业亏损
\|}dlG allowable expenses 可扣税的支出
&4ScwK: allowance 免税额;津贴;备抵;准备金
utvZ<zz` allowance for debts 债项的免税额
:z!N_]t allowance for depreciation by wear and tear 耗损折旧免税额
k'K&GF1B allowance for funeral expenses 殡殓费的免税额
CK+GD "Z$ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
krC4O2Fkj allowance for repairs and outgoings 修葺及支出方面的免税额
.#]
V5g, allowance to debtor 给债务人的津贴
?T(>!m alteration of capital 资本更改
:OVre*j alternate trustee 候补受托人
]OZk+DU: amalgamation 合并
v3i]z9` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#iOoi9( ambit of charges 征税范围;收费范围
|GvWHe` amended valuation 经修订的估值
ZO2$Aan American Commodities Exchange 美国商品交易所
{i7Wp$ug American Express Bank Limited 美国运通银行
YYz,sR'%|} American Stock Exchange 美国证券交易所
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