A:
%f]:I A share A股;甲类股份
L*:jXmUM_~ abatement of tax 减税;减扣免税额
Mxv;k%l|E| ABN AMRO Bank N.V. 荷兰银行
N0r16# -g above-the-line expenditure 线上项目支出;经常预算支出
kBffF@{
above-the-line receipt 线上项目收入;经常预算收入
j:VbrR ABSA Asia Limited 南非联合亚洲有限公司
b9l;a+]d absolute change 绝对数值变更
*6VF
$/rP absolute expenditure 实际开支
fZoHf\B]{ absolute guideline figure 绝对准则数字
Oeok; : absolute interest 绝对权益
`^)jLuyu
absolute order of discharge 绝对破产解除令
'ET~ absolute profit margin 绝对利润幅度
vd[0X; absolute value 实值;绝对值
4M2j!Sw absolutely vested interest 绝对既得权益
Ig
f&l`\ absorbed cost 已吸收成本;已分摊成本
RNe^;
B absorption 吸收;分摊;合并
76`8=!]R absorption rate 吸收率;摊配率;分摊率
.4E&/w+ ACB Finance Limited 亚洲商业财务有限公司
.nVa[B|. acceptable form of reciprocity 合理的互惠条件
nR-YrR*k acceptable rate 适当利率;适当汇率
-X"p:=;j acceptance agreement 承兑协议
}R{ts acceptance for honour 参加承兑
-[wGX}} acceptor 承兑人;接受人;受票人
aJ>65RJ^= acceptor for honour 参加承兑人
;<ZLcTL accident insurance 意外保险
S Em Q@1 Accident Insurance Association of Hong Kong 香港意外保险公会
|AozR ~ accident insurance scheme 意外保险计划
N(Tz%o4 accident year basis 意外年度基准
2%_vXo=I accommodation 通融;贷款
WHj'dodS accommodation bill 通融票据;空头票据
2I,^YWR accommodation party 汇票代发人
9J2NH|]c account balance 帐户余额;帐户结余
++^l]8 account book 帐簿
B&n<M]7 account collected in advance 预收款项
]jo1{IcI account current book 往来帐簿
!*7 vFl account of after-acquired property 事后取得的财产报告
)84 ~ugs account of defaulter 拖欠帐目
TIQkW, account payable 应付帐款
I+tb[*X+ account payee only [A/C payee only] 只可转帐;存入收款人帐户
tg<EY!WY account receivable 应收帐款
vbyH<LPz5 account receivable report 应收帐款报表
lIW
}EM account statement 结单;帐单;会计财务报表
bAx-"Lu account title 帐户名称;会计科目
=ACVE;L? accountant's report 会计师报告
24z< gO Accountant's Report Rules 会计师报告规则
$}!p+$ accounting and auditing procedure 会计与审计程序;会计与核数程序
zN^n]N_? Accounting Arrangements 《会计安排》
+nJgl8'^y accounting basis 会计基础
Gz,i~XX accounting by Official Receiver 破产管理署署长呈交的帐目
{?:X8&Sf Accounting Circular 《会计通告》
4b98KsYg accounting class 会计类别
$\X[@E S0 accounting date 记帐日期;会计结算日期
sT}.v* accounting for money 款项核算
0.8 2kl Accounting Officer 会计主任
}&wUr>= accounting period 会计报告期;会计期
&E.^jR~* accounting policy 会计政策;会计方针
ewctkI$,5 accounting practice 会计惯例
tFp Ygff< accounting principle 会计准则
s~5[![1
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x-^`~p accounting report 会计报告
XovRg, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YS/Yd[ e Accounting Society of China 中国会计学会
nU7>uU accounting statement 会计报表
v>Q#B accounting system 会计制度;会计系统
i3@)W4{ accounting transaction 会计事项;帐务交易
w9< R#y[A accounting treatment 会计处理
H9YW accounting year 会计年度
W*Zkc:{eB accretion 增值;添加
DH\0z[ accrual 应计项目;应累算数目
~?d Nd accrual basis 应计制;权责发生制
g/CSGIIT accrual basis accounting 应计制会计;权责发生制会计
S[PE$tYT#t accrue 应累算;应计
,-8"R`UI8 accrued benefit 应累算利益
DtXrWS/ accrued charges 应计费用
VY
| _dk accrued cumulative preference share dividend 应累算的累积优先股股息
g?z/2zKR accrued expenses 应累算费用
3G}x;Cp\D accrued interest payable 应付利息;应计未付利息
Rwz0poG`WG accrued interest receivable 应收利息;应计未收利息
*U&0<{|T accrued right 累算权益
:~Wrf8UQ accruing profit 应累算的利润
$4h 5rC g0 accumulated fiscal reserve 累积财政储备
ywGd> @ accumulated profit 累积利润;滚存溢利
J}v}~Cv accumulated reserve 累积储备
}dgfqq accumulation of surplus income 累积收益盈余
4T|b
Cs?e acquired assets 既得资产
Oo5w?+t acquisition 收购;购置;取得
`6~Aoe acquisition cost 购置成本
J^SdH&%Z acquisition expenses 购置费用
a_f~N1kq acquisition of 100% interest 收购全部股权
4|riKo) acquisition of control 取得控制权
E8$20Ue acquisition of fixed assets 购置固定资产
/Z'L^L%R acquisition of shell “买壳”
"{@A5A acquisition price 收购价
9K{%vK act of God 天灾
le/,R@]B9 acting partner 执事合伙人
,(qRc(Ho active market 买卖活跃的市场;交投畅旺的市场;旺市
9g'LkP active partner 积极参与的合伙人
.HS"}A T active trading 交投活跃
BJ$9vbhZN actual circulation 实际流通
_(%d(E2? actual cost 实际成本
<D<4BnZ( actual expenditure 实际开支;实际支出
"p_J8 actual income 实际入息;实际收入;实际收益
oM2l-[- actual market 现货市场
Wh+{mvu# actual price 现货价;实际价格
\^L`7cBL actual profit 实际利润
8 OY 3A actual quotation 实盘;实际价位;实际报价
EofymAi% actual year basis 按实际年度计算
>,gg5<F-E actuals 实货
x@P y>f2 actuarial investigation 精算调查
52:HNA\E/ actuarial principle 精算原则
:61Tun actuarial report 精算师报告
v1o#1; Actuarial Society of Hong Kong 香港精算学会
3er nTD*` actuarial valuation 精算师估值
xjfV?B'Y}V actuary 精算师
:W!7mna ad referendum agreement 暂定协议;有待覆核的协定
%7zuQ \w ad valorem duty 从价税;按值征税
_}lZ,L(w ad valorem duty system 从价税制
qE&v ; ad valorem fee 从价费
]
o*#t ad valorem tariff 从价关税
BLfTsNzmt additional allowance 额外免税额
0^I|ut4 additional amount for unexpired risk 未过期风险的额外款额
C7lH]`W|/ additional assessable profit 补加应评税利润
i2E)P x additional assessment 补加评税
ehzM)uK additional commitment 额外承担
60P#,o@G additional commitment vote 额外承担拨款
]R h#g5X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|=Eo?Q_ additional dependent parent allowance 供养父母额外免税额
i
UCXAWP additional provision 额外拨款
"6MVvpy" additional stamp duty 附加印花税
"& ])lz[u additional tax 补加税罚款;补加税款
CR8/Ke Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
1"zDin!A adjudged bankrupt 被裁定破产
MLw7}[ adjudicated bankrupt 裁定破产人
0
HGM4[)= adjudication fee 裁定费;评定印花税额手续费;评估契据费
sGyeb5c adjudication of bankruptcy 裁定破产;宣告破产
b LlKe50 adjudication of insolvency 裁定无力偿还债务
G_;)a]v8) adjusted actual 经调整的实数;调整后的实数
2`7==? adjusted current assets 经调整的流动资产;调整后的流动资产
GPkmf%FJ adjusted figure 经调整的数字;调整后的数额
2D75:@JL}| adjusted liabilities 经调整的负债;调整后的负债
E7t+E)=8 adjusted loss 经调整的亏损;调整后的亏损
7!@-*/|!S9 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
QLXN*c adjusted profit 经调整的利润;调整后的利润
4 !i$4 adjusted surplus 经调整的盈余额;调整后的盈余额
wQqb`l7+ adjusted value 经调整的价值;调整后的价值
.{ocV#{s adjustment 调整;修订;理算〔保险〕
jF ^~p9z adjustment centre 调剂中心
kpJ@M%46
adjustment lag 调整过程的时间差距;调整时差
UtPLI al adjustment mechanism 调整机制
F_w
Z"e6 adjustment of loss 亏损调整
x2OaPlG,&V adjustment process 调整过程;调整程序
N4^-` adjustment range 调整幅度
\|H!~) h$1 administered exchange rate 受管制汇率
%eX{WgH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E@@5BEB ~ administration expenses 行政费用
'Y*E<6: administration fee 手续费;行政费
',Y.v"']4 administration in bankruptcy 破产管理
+c(zo4nZ administration order 遗产管理令
E(O74/2c8 administrator 管理人;遗产管理人
f\]sz?KY administrator of the estate 遗产管理人
_,p/l&< admission of debt 债项承认书
0H6(EzN admission of proof 接纳债权证明
i!J8 d" advance 放贷款项;垫付款项;预支款项;预付款项
S=5<^o^h3 advance account 暂支帐目;预付款帐户
?u{~> advance compensation 预付补偿金
|v \_@09= advance from shareholder 股东垫款
/xsF90c\h advance pending reimbursement 预支以待日后付还
.Zn^Nw3 advanced economy 先进经济体系
l==`` advancement 预付;预付财产
.u*0[N advances warrant 垫款令
S?> HD| Z advancing 贷出
kE:nsXI
) adverse balance 逆差
< Wfx+F adverse exchange 逆汇
PPb7%2r advertisement addressed to shareholders 在报章刊登的致股东通告
D?;"9e% advice for collection 托收通知书
kDEPs$^ advice of drawing 提款通知书;汇票通知书
#xho[\ advice of payment 付款通知
(61EDKNd9 Advisory Committee [Securities and Futures Commission]
G9Y#kBr 谘询委员会〔证券及期货事务监察委员会〕
.X@FXx& Advisory Committee on Diversification 经济多元化谘询委员会
'C`U"I affidavit 誓章;遗产申报誓章
_7H7
dV affidavit of no receipt 述明无收款的誓章
3L<wQ( affiliate 联号;联营公司;附属公司
7op`s5i affiliated company 附属公司;联号;联营公司
&+cEV6vb+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>pU$wq|i affordability 负担能力
lpQSup African Development Bank [AfDB] 非洲开发银行
k3u"A_"c after-acquired property 事后取得的财产
G0/4JSH after-hours dealing 市后交易
[<2<Y after-tax profit 税后盈利;税后利润;税后溢利
P^A!.}d agency agreement 代理协议
{9?Jj A agency expenses 代理机构的开支
?ATOXy agency fee 代理费
W}m)cn3@ Agency Law 《代理法》
Lhl]g^SN agent 代理人;承销人
BUWqIdg agent of company 公司代理人
f-bVKHt agent's fee 代理人费;经纪费
h}*/Ge]aM aggregate 总计;总数;总体数字
/j4P9y^]= aggregate amount 总款额;总额
0rOfrTNOz% aggregate assets and liabilities 总体资产与负债
Y'1S`. aggregate at constant price 按固定价格计算的总体数字
gbI^2=YT' aggregate demand 总需求
XlV0* }S aggregate gross position 总持仓量
Sm)Ha:[4 aggregate limit 总限额
hWM<
0= aggregate of salaries tax 合计薪俸税
]"t@-PFX< aggregate performance 总体表现;总体业绩
x}_]A$nV aggregate supply 总体供应
Zo|.1pN aggregate surplus 总盈余
z>XrU>} aggregate total 整体总额
=T-&j60 aggregate value 总值;合计价值
xAK6pDp aggregated basis 合计基准
lt
^GvWg aggregated net chargeable income 合计应课税入息实额
T^Y([23 aggregation 合并计算;合计;总和
[h^2Y&Au5 aggregation of incomes of husband and wife 夫妇入息合并计算
ySx>LuY#3 aggregation of property 财产的总和
8VeQ-#7M/ agio 差价;贴水
-7*ET3NSI/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
v/](yT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[Yo,*,y31 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:e_V7t)o Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d@ i}-; 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
}j^i}^Du, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
N9jH\0nG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Hw7;;HK
7 agreement for a settlement 授产协议
7Nk!1s: agreement for assignment 转让协议
}RzWJ@QD< agreement for sale 售卖协议;买卖协议
'_GrD>P)- agreement for sale and purchase 买卖协议
xfpa]Z agreement for the payment of interest 支付利息协议
,5|&A agreement for the repayment of money 还款协议
j<Bkj/ agreement of reinsurance 再保险协议
)we}6sE" Agricultural Bank of China 中国农业银行
6%t1b M
a air passenger departure tax 飞机乘客离境税
o<[#0T^K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|_] Q$q[[% airport tax 机场税
H=g`hF]` alcohol duty 酒精税
G+%zn| alienation 让与;让渡;转让
qT%FmX alimony 生活费;赡养费
I$<<(VWH All Ordinaries Index [AOI] 所有普通股指数
;g @4|Ro all risks 全险;综合险
eZSNNgD<: All Sales Record for Stock Market 《股票市场成交报告》
=osv3>&q Allied Capital Resources Limited 新联财务有限公司
e7m*rh%5> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
JTr vnA allocation letter 拨款信件
SSPHhAeH8 allocation of fund 分配款项;预留款项
nSW=LjrO~< allocation of profit 利润分配;溢利分配
eCqHvMp allocation warrant 拨款令
K%a%a6k` allotment 分配;配股
t/cY=Wp allotment notice 股份配售通知;配股通知
$"FQj4%d allotment of shares 股份分配
jBgP$g allowable 可获宽免;免税的
PK{acen allowable business loss 可扣除的营业亏损
-*$HddD allowable expenses 可扣税的支出
L\@I*QP allowance 免税额;津贴;备抵;准备金
jzDuE{ allowance for debts 债项的免税额
d Vj_8> allowance for depreciation by wear and tear 耗损折旧免税额
z2g3FUTX)b allowance for funeral expenses 殡殓费的免税额
VKq=7^W allowance for inflation 为通货膨胀而预留的款项;通胀准备金
yKa{08X: allowance for repairs and outgoings 修葺及支出方面的免税额
4Uphfzv3D allowance to debtor 给债务人的津贴
(BTVD,G alteration of capital 资本更改
EK;YiJ alternate trustee 候补受托人
vr6MU< amalgamation 合并
qv]}$WU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vgsJeV`}I ambit of charges 征税范围;收费范围
V!lZ\) amended valuation 经修订的估值
g]4(g<:O
American Commodities Exchange 美国商品交易所
>Db;yC& American Express Bank Limited 美国运通银行
Kla'lCZ American Stock Exchange 美国证券交易所
$6mX amortization 摊销
~io szX amount due from banks 存放银行同业的款项
43mP]*=A amount due from banks abroad 存放海外银行同业的款项
^G4Py<s amount due from holding companies 控股公司欠款
.!f$
\1l amount due from local banks 存放本港银行同业的款项
(-ufBYO6 amount due to banks 银行同业的存款
MUTj-1 H6) amount due to banks abroad 海外银行同业的存款
iPd[l{85Z amount due to holding companies 控股公司存款
BQ=PW|[ amount due to local banks 本港银行同业的存款
g;2?F[8Th amount due to outport banks 外埠银行同业的存款
-o!$tI& amount for note issue 发行纸币的款额
n/Sw P amount of bond 担保契据的款额
F
P* lQRA amount of consideration 代价款额
%kS(LlL+6 amount of contribution 供款数额
)(ImLbM) amount of indebtedness 负债款额
1guJG_;z amount of principal of the loan 贷款本金额
| N[<x@ amount of rates chargeable 应征差饷数额
t5y;CxL amount of share capital 股本额
-( amount of sums assured 承保款额
bYEy<7)x amount of variation 变动幅度
,1 [q^-9 amount of vote 拨款数额
'}fzX2Q# amount payable 应付款额
)n2 re?S amount receivable 应收款额
v6>_ j
L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
| # 47O analysis 分析
{u#;?u=| ancillary risk 附属风险
+kzo*zW$L annual account 周年帐目;周年帐目报表;年度决算;年结
-Z 4e.ay5 annual accounting date 年结日期
555XCWyrC annual allowance 每年免税额;年积金;年度津贴;年津
DNr@u/>vB annual balance 年度余额
wB!Nc Y\p annual disposable income 每年可动用收入
WU71/PYm` annual estimates 周年预算
^Wt* annual fee 年费
xT annual general meeting 周年大会
/ro=?QYb annual growth rate 年增率;每年增长率
m9.{[K" annual long-term supplement 长期个案每年补助金
n ~shK<!C annual pensionable emolument 可供计算退休金的年薪
-'t)=YJ annual report 年报
"Y~:|?(@- Annual Report on the Consumer Price Index 《消费物价指数年报》
>'&p>Ad) annual return 周年报表;周年申报表;每年报税表格
xa <UM5eI Annual Return Rules 《周年报表规则》
m 8aITd8 annual review of consumer prices 每年消费物价回顾
[8T^@YN annual roll-forward basis 逐年延展方式
:9QZPsL annual salary 年薪
w8U&ls