A:
~_-+Q=3 A share A股;甲类股份
/>PH{ l abatement of tax 减税;减扣免税额
w>RwEU+w=@ ABN AMRO Bank N.V. 荷兰银行
=fhRyU:C[z above-the-line expenditure 线上项目支出;经常预算支出
D42!# above-the-line receipt 线上项目收入;经常预算收入
|*]<*qnZt ABSA Asia Limited 南非联合亚洲有限公司
p8&rl|z| absolute change 绝对数值变更
1x+w|h absolute expenditure 实际开支
Zjc0R absolute guideline figure 绝对准则数字
!|"LAr9u absolute interest 绝对权益
"QtkNy%E absolute order of discharge 绝对破产解除令
`<R^ZL, absolute profit margin 绝对利润幅度
-Zg@#H absolute value 实值;绝对值
}72 +i absolutely vested interest 绝对既得权益
r6 pz(rCs} absorbed cost 已吸收成本;已分摊成本
SvQj'5~< absorption 吸收;分摊;合并
^Ri
;
vM absorption rate 吸收率;摊配率;分摊率
k)9
pkPl ACB Finance Limited 亚洲商业财务有限公司
T^X um2Ec acceptable form of reciprocity 合理的互惠条件
o1&Oug acceptable rate 适当利率;适当汇率
c&SSf_0O* acceptance agreement 承兑协议
U\YzE.G1]S acceptance for honour 参加承兑
g9=O<u# acceptor 承兑人;接受人;受票人
#'y^@90R acceptor for honour 参加承兑人
N\hHu6 accident insurance 意外保险
\ ERHnh Accident Insurance Association of Hong Kong 香港意外保险公会
]XfROhgP= accident insurance scheme 意外保险计划
*}ZKQ accident year basis 意外年度基准
3.?oG5P# accommodation 通融;贷款
6ZGw 3p) accommodation bill 通融票据;空头票据
5@i(pVWZ accommodation party 汇票代发人
r"KW\HN8 account balance 帐户余额;帐户结余
pr1>:0dg account book 帐簿
7 /DDQ account collected in advance 预收款项
>?$qKu account current book 往来帐簿
{=y~O account of after-acquired property 事后取得的财产报告
M_;hfpJZ account of defaulter 拖欠帐目
N#X(gEV account payable 应付帐款
>>h0(G| account payee only [A/C payee only] 只可转帐;存入收款人帐户
XO/JnJ^B account receivable 应收帐款
P"+K'B7K3 account receivable report 应收帐款报表
QUc&f+~ account statement 结单;帐单;会计财务报表
nN[QUg account title 帐户名称;会计科目
_w9:([_ accountant's report 会计师报告
@ c%h fI Accountant's Report Rules 会计师报告规则
~t.i;eu accounting and auditing procedure 会计与审计程序;会计与核数程序
z"{Ji{>%= Accounting Arrangements 《会计安排》
lhFv2.qR accounting basis 会计基础
~NwX,-ri accounting by Official Receiver 破产管理署署长呈交的帐目
)TkXdA?. Accounting Circular 《会计通告》
82=>I*0Q accounting class 会计类别
nrz2f7d$ accounting date 记帐日期;会计结算日期
59a7%w accounting for money 款项核算
Jn1(- Accounting Officer 会计主任
0tN/P+!| accounting period 会计报告期;会计期
p=f8A71 accounting policy 会计政策;会计方针
_^] :tL6 accounting practice 会计惯例
+H3;{ h9, accounting principle 会计准则
XZpF<7l accounting record 会计记录
9m2Yrj93 accounting report 会计报告
/p[lO g Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(d=knoo7A
Accounting Society of China 中国会计学会
1Qo2Z;h@ accounting statement 会计报表
R94ID@LF accounting system 会计制度;会计系统
uhr&P4EW accounting transaction 会计事项;帐务交易
t|k-Bh:x accounting treatment 会计处理
2?9gf,U accounting year 会计年度
Y:K1v:Knw accretion 增值;添加
?_G?SQ accrual 应计项目;应累算数目
qMmhmH)Gp accrual basis 应计制;权责发生制
1n+JHXR\ accrual basis accounting 应计制会计;权责发生制会计
tc)4$"9) accrue 应累算;应计
VrZ6m accrued benefit 应累算利益
?C|b>wM/ accrued charges 应计费用
?h|w7/9 accrued cumulative preference share dividend 应累算的累积优先股股息
gn4Sz") accrued expenses 应累算费用
N51RBA accrued interest payable 应付利息;应计未付利息
3*[YM7y accrued interest receivable 应收利息;应计未收利息
K<D=QweOon accrued right 累算权益
EN@Pr `R accruing profit 应累算的利润
Kd^,NAg accumulated fiscal reserve 累积财政储备
G\o*j| accumulated profit 累积利润;滚存溢利
ZklZU,\!|v accumulated reserve 累积储备
%0^taA accumulation of surplus income 累积收益盈余
ch:0qgJ acquired assets 既得资产
oxgh;v* acquisition 收购;购置;取得
UhF+},gU acquisition cost 购置成本
=%G<S'2' acquisition expenses 购置费用
oi/bp#(fa acquisition of 100% interest 收购全部股权
ADVHi3b acquisition of control 取得控制权
P{h$> 6c acquisition of fixed assets 购置固定资产
W .bJ.hO* acquisition of shell “买壳”
SXm Hn.? acquisition price 收购价
'?v-o)X act of God 天灾
HPeN0=7> acting partner 执事合伙人
SRpPLY{:F active market 买卖活跃的市场;交投畅旺的市场;旺市
-JB~yO?0 active partner 积极参与的合伙人
a?X{k|;!7u active trading 交投活跃
V|zatMHs actual circulation 实际流通
I'T@}{h actual cost 实际成本
%:7fAB,PA actual expenditure 实际开支;实际支出
"A%JT3 actual income 实际入息;实际收入;实际收益
4"y1M=he actual market 现货市场
`q(eB=6;[ actual price 现货价;实际价格
:7Smsc"B! actual profit 实际利润
y6 _,U/9 actual quotation 实盘;实际价位;实际报价
Nh/B8:035 actual year basis 按实际年度计算
"yc_*R(pU actuals 实货
^bDh[O actuarial investigation 精算调查
>ay%
!X@3" actuarial principle 精算原则
K\vyfYi actuarial report 精算师报告
Z{J{6j Actuarial Society of Hong Kong 香港精算学会
C*1,aLSw actuarial valuation 精算师估值
]W>kbHImz actuary 精算师
9 54O=9PQ ad referendum agreement 暂定协议;有待覆核的协定
dw
e$, 9 ad valorem duty 从价税;按值征税
\4pWHE/ ad valorem duty system 从价税制
W_P&;)E ad valorem fee 从价费
2<' 1m{ ad valorem tariff 从价关税
BD ( additional allowance 额外免税额
@
wJ|vW_. additional amount for unexpired risk 未过期风险的额外款额
j_2yTz"G- additional assessable profit 补加应评税利润
2n8spLZYGY additional assessment 补加评税
Iw-3Z'hOX additional commitment 额外承担
%N
}0,a0 additional commitment vote 额外承担拨款
pSlosv(6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bB`p-1 additional dependent parent allowance 供养父母额外免税额
MZInS:Vj additional provision 额外拨款
f)/5%W7n} additional stamp duty 附加印花税
Xeo2 < @[ additional tax 补加税罚款;补加税款
'WLh
D< Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
GH!Lu\y\ adjudged bankrupt 被裁定破产
EvEI5/z adjudicated bankrupt 裁定破产人
&e~g}7 adjudication fee 裁定费;评定印花税额手续费;评估契据费
Qt+;b adjudication of bankruptcy 裁定破产;宣告破产
XrD@q adjudication of insolvency 裁定无力偿还债务
c O[Hr adjusted actual 经调整的实数;调整后的实数
.gK>O2hI adjusted current assets 经调整的流动资产;调整后的流动资产
}Kc03Ue`%e adjusted figure 经调整的数字;调整后的数额
yG<`7v adjusted liabilities 经调整的负债;调整后的负债
n_X)6 s adjusted loss 经调整的亏损;调整后的亏损
?$&iVN^UA 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
+Tug.[A adjusted profit 经调整的利润;调整后的利润
pN
^^U[ adjusted surplus 经调整的盈余额;调整后的盈余额
pAd 8-a adjusted value 经调整的价值;调整后的价值
#.kDin~! adjustment 调整;修订;理算〔保险〕
)$_b? adjustment centre 调剂中心
gnPu{-Ec* adjustment lag 调整过程的时间差距;调整时差
^dF?MQA<@ adjustment mechanism 调整机制
eURj'8o), adjustment of loss 亏损调整
OLS. 0UEc adjustment process 调整过程;调整程序
xmI!N0eta adjustment range 调整幅度
O0VbKW0h3 administered exchange rate 受管制汇率
AvS<b3EoN Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(s2ke administration expenses 行政费用
Y={_o!9 administration fee 手续费;行政费
`"* ]C administration in bankruptcy 破产管理
ClvqI"Rd administration order 遗产管理令
)LP=IT administrator 管理人;遗产管理人
93aRWEu3 administrator of the estate 遗产管理人
`/0S]?a.{B admission of debt 债项承认书
3RyB 0
n admission of proof 接纳债权证明
A/zZ%h advance 放贷款项;垫付款项;预支款项;预付款项
Rt^~db advance account 暂支帐目;预付款帐户
@1UC9}> advance compensation 预付补偿金
/)Pf ] advance from shareholder 股东垫款
e0ea2
2
advance pending reimbursement 预支以待日后付还
7"c^$fj advanced economy 先进经济体系
N @24)g? advancement 预付;预付财产
!leLOi2T advances warrant 垫款令
'nO%1BZj+ advancing 贷出
[h
GS* adverse balance 逆差
RZ#~^5DiO adverse exchange 逆汇
QmpP_eS > advertisement addressed to shareholders 在报章刊登的致股东通告
"`jey)&H*M advice for collection 托收通知书
Z+*t=?L,,G advice of drawing 提款通知书;汇票通知书
(`
N@4w= advice of payment 付款通知
XpH]CF Advisory Committee [Securities and Futures Commission]
=I}8-AS~V 谘询委员会〔证券及期货事务监察委员会〕
Bi'qy]% Advisory Committee on Diversification 经济多元化谘询委员会
_RHB ^y;- affidavit 誓章;遗产申报誓章
~rWys= affidavit of no receipt 述明无收款的誓章
M'
d ,TV[ affiliate 联号;联营公司;附属公司
Hmi]qK[F affiliated company 附属公司;联号;联营公司
vl{G;[6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?!4xtOA affordability 负担能力
V#Hg+\{d African Development Bank [AfDB] 非洲开发银行
cR0OJ'w after-acquired property 事后取得的财产
ph;ds+b after-hours dealing 市后交易
b;X|[tB after-tax profit 税后盈利;税后利润;税后溢利
).BZPyV< agency agreement 代理协议
~$O.KF: agency expenses 代理机构的开支
#:yh2y7a% agency fee 代理费
X?'v FC Agency Law 《代理法》
wInJ!1 agent 代理人;承销人
,a&&y0, agent of company 公司代理人
,'E+f% agent's fee 代理人费;经纪费
#H;yXsR` aggregate 总计;总数;总体数字
y]5c!N %8 aggregate amount 总款额;总额
#BK3CD(& aggregate assets and liabilities 总体资产与负债
2Bf]#l{z aggregate at constant price 按固定价格计算的总体数字
GjmPpKIu\ aggregate demand 总需求
$T)EJe aggregate gross position 总持仓量
Sas&P:#r aggregate limit 总限额
$i^#KZ}-WK aggregate of salaries tax 合计薪俸税
2th>+M~A aggregate performance 总体表现;总体业绩
/R2K3E# aggregate supply 总体供应
W.fsW<{4j aggregate surplus 总盈余
1I{^]]qw aggregate total 整体总额
=%O@%v aggregate value 总值;合计价值
hd@ >p. aggregated basis 合计基准
BO3#*J5S\ aggregated net chargeable income 合计应课税入息实额
|V 3AA aggregation 合并计算;合计;总和
n%M-L[n aggregation of incomes of husband and wife 夫妇入息合并计算
{Gd<+tQg aggregation of property 财产的总和
_qZ?|;o^ agio 差价;贴水
HFr#Ql>g Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
-/k;VT| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]~!jf 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
yO7xAb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)_vE"ryThA 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
m3cO{
1I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
23F<f+2S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
01 vEt agreement for a settlement 授产协议
J(%Jg agreement for assignment 转让协议
9
2e?v8 agreement for sale 售卖协议;买卖协议
&K1\" agreement for sale and purchase 买卖协议
o:E_k#Fi agreement for the payment of interest 支付利息协议
<K$X>&Ts agreement for the repayment of money 还款协议
?x*Ve2+] agreement of reinsurance 再保险协议
-t<8)9q( Agricultural Bank of China 中国农业银行
O[tOpf@s. air passenger departure tax 飞机乘客离境税
]Tb ?k+a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Vh.9/$xQ airport tax 机场税
JwkMRO alcohol duty 酒精税
7(q EHZEr alienation 让与;让渡;转让
WxN@&g( alimony 生活费;赡养费
LV^V`m0# All Ordinaries Index [AOI] 所有普通股指数
zSpL^:~ all risks 全险;综合险
Jj~c&LxrO All Sales Record for Stock Market 《股票市场成交报告》
_x.<Zc\x Allied Capital Resources Limited 新联财务有限公司
{iyO96YI[^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M=mzl750M allocation letter 拨款信件
&m>yY{be allocation of fund 分配款项;预留款项
y?t2@f]!XK allocation of profit 利润分配;溢利分配
*$t<H-U- allocation warrant 拨款令
_o
2pyV& allotment 分配;配股
kiW|h)w_,v allotment notice 股份配售通知;配股通知
]/o0p allotment of shares 股份分配
MQ9Nn|4 allowable 可获宽免;免税的
(Hr_gkGtM allowable business loss 可扣除的营业亏损
Mn-f allowable expenses 可扣税的支出
=`8%qh allowance 免税额;津贴;备抵;准备金
Z#+{ksU allowance for debts 债项的免税额
lHV&8fny allowance for depreciation by wear and tear 耗损折旧免税额
QWo_Zg0" allowance for funeral expenses 殡殓费的免税额
xHA6 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
b"au9:F4@7 allowance for repairs and outgoings 修葺及支出方面的免税额
IEx`W;V]K allowance to debtor 给债务人的津贴
Tn$/9<Q alteration of capital 资本更改
1@ e22\ alternate trustee 候补受托人
u x[h\Tp amalgamation 合并
rNdeD~\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0I8w'/s_g9 ambit of charges 征税范围;收费范围
pwiXA{ amended valuation 经修订的估值
=Me94w>G3X American Commodities Exchange 美国商品交易所
V/=NIeSE American Express Bank Limited 美国运通银行
{Z529Ns American Stock Exchange 美国证券交易所
:GXD-6}^| amortization 摊销
(BB&ZUdyv amount due from banks 存放银行同业的款项
KxEy
N (n amount due from banks abroad 存放海外银行同业的款项
S(K}.C1x amount due from holding companies 控股公司欠款
B=>:w%<Ii amount due from local banks 存放本港银行同业的款项
*u2pk>y) amount due to banks 银行同业的存款
v4?qI >/ amount due to banks abroad 海外银行同业的存款
"kLu]M< amount due to holding companies 控股公司存款
'|zkRdB*Lq amount due to local banks 本港银行同业的存款
's.cwB: # amount due to outport banks 外埠银行同业的存款
7XZ5CX& amount for note issue 发行纸币的款额
yFIB/ln: amount of bond 担保契据的款额
?,_$;g amount of consideration 代价款额
FmRCTH amount of contribution 供款数额
8{m5P8w' amount of indebtedness 负债款额
1eg/<4]hA amount of principal of the loan 贷款本金额
CXb-{|I}d amount of rates chargeable 应征差饷数额
-,M*j| amount of share capital 股本额
M^i^_}~S; amount of sums assured 承保款额
;1S~'B&1Q amount of variation 变动幅度
52*9q! amount of vote 拨款数额
EJd l%j amount payable 应付款额
#HMJBQ4v# amount receivable 应收款额
F,t
,Ja Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9@nDXZPY& analysis 分析
QY]^^f ancillary risk 附属风险
'T(7EL3$} annual account 周年帐目;周年帐目报表;年度决算;年结
l!U_7)s/ annual accounting date 年结日期
Z!@<[Vo6 annual allowance 每年免税额;年积金;年度津贴;年津
X~aD\%kC7 annual balance 年度余额
20 j9~+ annual disposable income 每年可动用收入
o\_@4hXf annual estimates 周年预算
IZ<d~ [y annual fee 年费
9t
3mU: annual general meeting 周年大会
7^{M:kYC! annual growth rate 年增率;每年增长率
$6W o$c% annual long-term supplement 长期个案每年补助金
o%!8t_1mR annual pensionable emolument 可供计算退休金的年薪
6ty>0 annual report 年报
Jj<UtD+ Annual Report on the Consumer Price Index 《消费物价指数年报》
QAp+LSm annual return 周年报表;周年申报表;每年报税表格
?s4-2g Annual Return Rules 《周年报表规则》
[n[!RddY annual review of consumer prices 每年消费物价回顾
9?VyF'r= annual roll-forward basis 逐年延展方式
]Iku(<*Ya annual salary 年薪
9#:b+Amzz annual statement 年度报表;年度决算表
!xU1[,9 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
]et4B+=i annuitant 年金受益人
N;<.::x annuity 年金
d?j_L`?+ annuity contract 年金合约
~0mO<0~ annuity on human life 人寿年金
-`z`K08sT antecedent debt 先前的债项
d)'am
3Q ante-dated cheque 倒填日期支票
Tgpf0( anticipated expenditure 预期开支
j,q8n`@ anticipated net profit 预期纯利
=j%B`cJ66_ anticipated revenue 预期收入
y*Egt `W anti-inflation measure 反通货膨胀措施
#6XN_< anti-inflationary stance 反通货膨胀立场
B{\cV-X$0 apparent deficit 表面赤字
0JQ0lzk1 apparent financial solvency 表面偿债能力
k{*IR apparent partner 表面合伙人
2v
^bd^]u: application for personal assessment 个人入息课税申请书
EhEUkZE3) application of fund 资金应用
0]x g E application to release as liquidator and to destruct the books of accounts and documents
2OXcP!\Y 申请免除清盘人职务及毁灭帐簿与文件
@a AR99 M appointed actuary 委任精算师
'A0.(a5 appointed auditor 委任核数师;委任审计师
k4|9'V&1*6 appointed trustee 委任的受托人
Dc,h(2 appointer 委任人
6mP
s;I apportioned pro rata 按比例分摊
kB|jN~ apportionment 分配;分摊
111s% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
XIM!] apportionment formula 分摊方程式
5XSr K apportionment of estate duty 遗产税的分摊
U@W3x@ appraisal 估价;评估
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