A:
iJ~Zkd A share A股;甲类股份
Du`JaJI abatement of tax 减税;减扣免税额
{)"iiJ ABN AMRO Bank N.V. 荷兰银行
'>&^zgr above-the-line expenditure 线上项目支出;经常预算支出
} ~h3c| above-the-line receipt 线上项目收入;经常预算收入
M*z~gOZ ABSA Asia Limited 南非联合亚洲有限公司
U@gn;@\ absolute change 绝对数值变更
>xF/Pl absolute expenditure 实际开支
#N#'5w-G absolute guideline figure 绝对准则数字
FuVnk~gq absolute interest 绝对权益
.$Ik`[+Z absolute order of discharge 绝对破产解除令
Y]NSN-t absolute profit margin 绝对利润幅度
\]%6|V absolute value 实值;绝对值
qDv93 absolutely vested interest 绝对既得权益
9F4Dm*_< absorbed cost 已吸收成本;已分摊成本
<\Eh1[F absorption 吸收;分摊;合并
'ixwD^x absorption rate 吸收率;摊配率;分摊率
{XNREjhm ACB Finance Limited 亚洲商业财务有限公司
hJn%mdx~w| acceptable form of reciprocity 合理的互惠条件
crqpV F]1] acceptable rate 适当利率;适当汇率
V=zi
>o` acceptance agreement 承兑协议
'$|[R98 acceptance for honour 参加承兑
*+-}P|S: acceptor 承兑人;接受人;受票人
$]{k+Jf acceptor for honour 参加承兑人
~KW,kyXBnD accident insurance 意外保险
Qj,]N@7 Accident Insurance Association of Hong Kong 香港意外保险公会
7[I}*3Q' accident insurance scheme 意外保险计划
4kG,*3&2 accident year basis 意外年度基准
S/^"@?z,vE accommodation 通融;贷款
X}tVmO? accommodation bill 通融票据;空头票据
My<snmr2d accommodation party 汇票代发人
yHs-h
account balance 帐户余额;帐户结余
dQ_!)f&w1 account book 帐簿
~V&aUDO>/ account collected in advance 预收款项
h(M#f7'~& account current book 往来帐簿
cc#gEm)3C account of after-acquired property 事后取得的财产报告
.#1~Rz1r account of defaulter 拖欠帐目
9A}# 6 account payable 应付帐款
0/!dUWdKH account payee only [A/C payee only] 只可转帐;存入收款人帐户
6,d@p account receivable 应收帐款
b
/@#}Gc account receivable report 应收帐款报表
0(mkeIzJt/ account statement 结单;帐单;会计财务报表
7bk%mQk account title 帐户名称;会计科目
u:[vaBh91 accountant's report 会计师报告
V\u>"3BQw Accountant's Report Rules 会计师报告规则
MO&}r7qq accounting and auditing procedure 会计与审计程序;会计与核数程序
h v8P4"i v Accounting Arrangements 《会计安排》
VG,u7A*Z# accounting basis 会计基础
-sw
. accounting by Official Receiver 破产管理署署长呈交的帐目
\<y`!"c
Accounting Circular 《会计通告》
Fe]B&n accounting class 会计类别
x*?x=^I{ accounting date 记帐日期;会计结算日期
,17hGKM accounting for money 款项核算
>+]_5qc Accounting Officer 会计主任
wW#}:59} accounting period 会计报告期;会计期
)+}]+xRWGj accounting policy 会计政策;会计方针
ROk5]b. accounting practice 会计惯例
?\$#L^;b} accounting principle 会计准则
XLAN Np%E accounting record 会计记录
FP;Ccl"s accounting report 会计报告
s0DGC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jJuW-(/4[ Accounting Society of China 中国会计学会
Q.]}]QE
accounting statement 会计报表
c8L~S/t accounting system 会计制度;会计系统
%7"X(Ts7B accounting transaction 会计事项;帐务交易
cJ1#ge%4 accounting treatment 会计处理
31rx-D8o accounting year 会计年度
3H|_mX accretion 增值;添加
bKrhIU[ accrual 应计项目;应累算数目
D+]a.& {p accrual basis 应计制;权责发生制
cgm81+[%r accrual basis accounting 应计制会计;权责发生制会计
Fb7#<h accrue 应累算;应计
TQx.KM>y accrued benefit 应累算利益
kMtwiB|7j accrued charges 应计费用
x9;gT&@H accrued cumulative preference share dividend 应累算的累积优先股股息
EGZb7:Y? accrued expenses 应累算费用
O9EKRt accrued interest payable 应付利息;应计未付利息
I9:Cb)hbU] accrued interest receivable 应收利息;应计未收利息
l~6?kFy9h accrued right 累算权益
o'W5|Gy accruing profit 应累算的利润
#$c Rkw accumulated fiscal reserve 累积财政储备
%kB8'a3 accumulated profit 累积利润;滚存溢利
0JlZs] accumulated reserve 累积储备
r :F accumulation of surplus income 累积收益盈余
/C>wd acquired assets 既得资产
t?9v^vFR acquisition 收购;购置;取得
Q\cjPc0y acquisition cost 购置成本
~.UrL(l= acquisition expenses 购置费用
4eikLRD, acquisition of 100% interest 收购全部股权
5dB'&8DX acquisition of control 取得控制权
<5NF; acquisition of fixed assets 购置固定资产
\
C+(~9@| acquisition of shell “买壳”
#a`a$A acquisition price 收购价
Bx/L<J@ act of God 天灾
(N&lHLy acting partner 执事合伙人
,`gl&iB active market 买卖活跃的市场;交投畅旺的市场;旺市
.Fnwm} active partner 积极参与的合伙人
UEozAY active trading 交投活跃
9G+V;0Q actual circulation 实际流通
H&]gOs3So actual cost 实际成本
yil[gPy4B actual expenditure 实际开支;实际支出
M#~Cc~oT actual income 实际入息;实际收入;实际收益
w:?oTuw actual market 现货市场
:,J}z~I,lB actual price 现货价;实际价格
agjv{ actual profit 实际利润
[1F*bI actual quotation 实盘;实际价位;实际报价
'ow.=1N- actual year basis 按实际年度计算
=li | actuals 实货
'g$(QvGF9 actuarial investigation 精算调查
4\6N~P86 actuarial principle 精算原则
iVd.f
A actuarial report 精算师报告
(cN}Epi(D Actuarial Society of Hong Kong 香港精算学会
(;q\}u actuarial valuation 精算师估值
gFHTG actuary 精算师
rMU T_^ ad referendum agreement 暂定协议;有待覆核的协定
xfb]b2 ad valorem duty 从价税;按值征税
7vABq( ad valorem duty system 从价税制
( YQWbOk ad valorem fee 从价费
*,Za6.= ad valorem tariff 从价关税
w9o^s5n additional allowance 额外免税额
,:??P1 additional amount for unexpired risk 未过期风险的额外款额
w~
[b*$ additional assessable profit 补加应评税利润
f|R"uW + additional assessment 补加评税
u%/goxA additional commitment 额外承担
# *TEq additional commitment vote 额外承担拨款
`;>= '"O!\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s1e:v+B] additional dependent parent allowance 供养父母额外免税额
RLSc+kDH_ additional provision 额外拨款
BRk0CLr5 additional stamp duty 附加印花税
l'\pk<V additional tax 补加税罚款;补加税款
:dLAs@z Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
cIp
D~0\ adjudged bankrupt 被裁定破产
wlEdt1G adjudicated bankrupt 裁定破产人
* 1Od-3 adjudication fee 裁定费;评定印花税额手续费;评估契据费
uPRQU+ adjudication of bankruptcy 裁定破产;宣告破产
Ay
!G1; adjudication of insolvency 裁定无力偿还债务
*Mw_0Y adjusted actual 经调整的实数;调整后的实数
9:e YU
= adjusted current assets 经调整的流动资产;调整后的流动资产
~t^eiyv adjusted figure 经调整的数字;调整后的数额
6%fKuMpK( adjusted liabilities 经调整的负债;调整后的负债
(4\d]*u5-c adjusted loss 经调整的亏损;调整后的亏损
QK+(g,)_86 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
ed:@C? adjusted profit 经调整的利润;调整后的利润
Z7RiPSdxp adjusted surplus 经调整的盈余额;调整后的盈余额
'
4ER00 adjusted value 经调整的价值;调整后的价值
ET[kpL adjustment 调整;修订;理算〔保险〕
TOoQZTI adjustment centre 调剂中心
r\blyWi adjustment lag 调整过程的时间差距;调整时差
k%E2n:|* adjustment mechanism 调整机制
04*6(L)h* adjustment of loss 亏损调整
KID,|K adjustment process 调整过程;调整程序
:"l-KQ0 adjustment range 调整幅度
\#rIQOPl? administered exchange rate 受管制汇率
Vo7dAHHL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%s&ChM?8F administration expenses 行政费用
>-O/U5<! administration fee 手续费;行政费
]ix!tb.Q administration in bankruptcy 破产管理
@"o@}9=d administration order 遗产管理令
#'q<v"w administrator 管理人;遗产管理人
v*9<c{a administrator of the estate 遗产管理人
3 q`)* admission of debt 债项承认书
SL,p36N admission of proof 接纳债权证明
2e|N@j
& advance 放贷款项;垫付款项;预支款项;预付款项
^qC;Nh4F advance account 暂支帐目;预付款帐户
Ton94:9bZ advance compensation 预付补偿金
3;8!rNN advance from shareholder 股东垫款
ZvUCI8 advance pending reimbursement 预支以待日后付还
#rY sj-2 advanced economy 先进经济体系
HU9Sl*/ advancement 预付;预付财产
4[BG# advances warrant 垫款令
QjC22lW- advancing 贷出
tOOchu?= adverse balance 逆差
iC*F adverse exchange 逆汇
#^4,GLIM advertisement addressed to shareholders 在报章刊登的致股东通告
Vur bW=~g advice for collection 托收通知书
P)uDLFp] advice of drawing 提款通知书;汇票通知书
8o/}}=m$ advice of payment 付款通知
5r?m&28X Advisory Committee [Securities and Futures Commission]
NuYkz"O] 谘询委员会〔证券及期货事务监察委员会〕
1]}#)- Advisory Committee on Diversification 经济多元化谘询委员会
Z(9u< affidavit 誓章;遗产申报誓章
8HZs>l affidavit of no receipt 述明无收款的誓章
lhi_6&&[8 affiliate 联号;联营公司;附属公司
fPR$kch
affiliated company 附属公司;联号;联营公司
W$'R}L affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nwN@DqO affordability 负担能力
/"?HZ% W African Development Bank [AfDB] 非洲开发银行
oX4q`rt after-acquired property 事后取得的财产
~`D|IWMDq after-hours dealing 市后交易
Gdg)9 after-tax profit 税后盈利;税后利润;税后溢利
HXoX agency agreement 代理协议
b]7GmRekl agency expenses 代理机构的开支
/RyR>G! agency fee 代理费
?h0X,fl3 Agency Law 《代理法》
!=y]Sv~h agent 代理人;承销人
rLU/W<F8 agent of company 公司代理人
A"aV'~> agent's fee 代理人费;经纪费
Dk='+\ aggregate 总计;总数;总体数字
sO5?aB& aggregate amount 总款额;总额
J-ePE7i aggregate assets and liabilities 总体资产与负债
o=RM-tR`v aggregate at constant price 按固定价格计算的总体数字
q|%(3,)ig aggregate demand 总需求
i[ $0a4 aggregate gross position 总持仓量
}/,HM9Ke aggregate limit 总限额
*-12VIG'H aggregate of salaries tax 合计薪俸税
4:7V./" 9 aggregate performance 总体表现;总体业绩
iL=
m{ aggregate supply 总体供应
[lk'xzE aggregate surplus 总盈余
"7v-`i aggregate total 整体总额
k@ K7yK aggregate value 总值;合计价值
KE1ao9H8wR aggregated basis 合计基准
} %'bullT aggregated net chargeable income 合计应课税入息实额
k6kM'e3V aggregation 合并计算;合计;总和
\3Q&~j aggregation of incomes of husband and wife 夫妇入息合并计算
h!#:$|Q aggregation of property 财产的总和
Sggq3l$Qc agio 差价;贴水
0oh]61gC Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
i%{3W:!4t Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vfNAs>X g" 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
UYA_jpI P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
e;GU
T: 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
2..,Sk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q`#4W3-, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?go:e# agreement for a settlement 授产协议
c!hwmy; agreement for assignment 转让协议
cD4
kC>P* agreement for sale 售卖协议;买卖协议
TM8=U-A agreement for sale and purchase 买卖协议
huudBc
A[ agreement for the payment of interest 支付利息协议
5`]UE7gT agreement for the repayment of money 还款协议
nr)c!8 agreement of reinsurance 再保险协议
63!rUB!
Agricultural Bank of China 中国农业银行
?+c`]gO7N air passenger departure tax 飞机乘客离境税
~O 3D[PNW~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`]v[5E airport tax 机场税
X1tXqHJF} alcohol duty 酒精税
o&hIHfZri alienation 让与;让渡;转让
Jd,)a#<j alimony 生活费;赡养费
u4"SH( All Ordinaries Index [AOI] 所有普通股指数
E`j-6: all risks 全险;综合险
i-U4RZE All Sales Record for Stock Market 《股票市场成交报告》
?%O3Oi Xz Allied Capital Resources Limited 新联财务有限公司
s!+"yK all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4Iq'/r allocation letter 拨款信件
y{9~&r allocation of fund 分配款项;预留款项
[0OJdY4 allocation of profit 利润分配;溢利分配
6r"u$i`o allocation warrant 拨款令
nJ?^?M'F% allotment 分配;配股
L&-hXGx=7 allotment notice 股份配售通知;配股通知
$hR)i allotment of shares 股份分配
=TP(
UJ allowable 可获宽免;免税的
D^U:
ih allowable business loss 可扣除的营业亏损
7B3w\ allowable expenses 可扣税的支出
*[eL~oN.c allowance 免税额;津贴;备抵;准备金
ySbqnw' allowance for debts 债项的免税额
39 Y(!q allowance for depreciation by wear and tear 耗损折旧免税额
@>x pYV allowance for funeral expenses 殡殓费的免税额
zNSu allowance for inflation 为通货膨胀而预留的款项;通胀准备金
];+#i"l allowance for repairs and outgoings 修葺及支出方面的免税额
65,(4Udz! allowance to debtor 给债务人的津贴
J
wm T/ alteration of capital 资本更改
)U:2z-X&e alternate trustee 候补受托人
( #Z` amalgamation 合并
]v G{kAnH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
CnN9!~]" ambit of charges 征税范围;收费范围
f-2$
L amended valuation 经修订的估值
8_H=^a>2 American Commodities Exchange 美国商品交易所
_)$PKOzbb American Express Bank Limited 美国运通银行
A\Txb_x American Stock Exchange 美国证券交易所
@^ ik[9^H amortization 摊销
Ovw[b2ii amount due from banks 存放银行同业的款项
QO{y/{ amount due from banks abroad 存放海外银行同业的款项
-V %gVI[ amount due from holding companies 控股公司欠款
jy2IZ o amount due from local banks 存放本港银行同业的款项
.7ayQp amount due to banks 银行同业的存款
/q\_&@ amount due to banks abroad 海外银行同业的存款
~n!!jM:N amount due to holding companies 控股公司存款
M!M!Ni amount due to local banks 本港银行同业的存款
=\,
qP amount due to outport banks 外埠银行同业的存款
f DgD@YC D amount for note issue 发行纸币的款额
%m{U&
-(l@ amount of bond 担保契据的款额
kJs^ z amount of consideration 代价款额
i;PL\Er:tX amount of contribution 供款数额
I/x iT amount of indebtedness 负债款额
iF+RnWX\ amount of principal of the loan 贷款本金额
p3^jGj@ amount of rates chargeable 应征差饷数额
>i,iOx|E- amount of share capital 股本额
bVr*h2p amount of sums assured 承保款额
mT*{-n_Zs amount of variation 变动幅度
1U\$iy8} amount of vote 拨款数额
O(H1 P[ amount payable 应付款额
H/~?@CE(YC amount receivable 应收款额
3b[jwCt Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4YU/uQm analysis 分析
[LM^),J? ancillary risk 附属风险
;%q39U} annual account 周年帐目;周年帐目报表;年度决算;年结
>x:EJV annual accounting date 年结日期
w8~K/>!f annual allowance 每年免税额;年积金;年度津贴;年津
J?:[$ C5 annual balance 年度余额
Ek.&Sf$cd' annual disposable income 每年可动用收入
!$XHQLqF2 annual estimates 周年预算
ekf$dgoR annual fee 年费
3mt%!}S annual general meeting 周年大会
{#Q\z> annual growth rate 年增率;每年增长率
~KIDv;HSb[ annual long-term supplement 长期个案每年补助金
zxZtz annual pensionable emolument 可供计算退休金的年薪
=
Rc"^oS annual report 年报
eQX`,9:5 Annual Report on the Consumer Price Index 《消费物价指数年报》
,i`h
x,
Rg annual return 周年报表;周年申报表;每年报税表格
rE!1wc>L Annual Return Rules 《周年报表规则》
%.x@gi q annual review of consumer prices 每年消费物价回顾
=F%RLpNU4 annual roll-forward basis 逐年延展方式
3=4SGt5m annual salary 年薪
)xl6,bq3 annual statement 年度报表;年度决算表
f!GHEhQ9 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F#q&( annuitant 年金受益人
Db03Nk># annuity 年金
\ a-CN> annuity contract 年金合约
Fq,N annuity on human life 人寿年金
ddpl Pzm# antecedent debt 先前的债项
FbSa ~uN ante-dated cheque 倒填日期支票
/-*hjX$n anticipated expenditure 预期开支
\MYU<6{u anticipated net profit 预期纯利
KHj6Tg;) anticipated revenue 预期收入
6!7Pm>ml anti-inflation measure 反通货膨胀措施
Y\t_&