A:
lc~%= A share A股;甲类股份
5nKj
)RH7M abatement of tax 减税;减扣免税额
xo&]$W8 ABN AMRO Bank N.V. 荷兰银行
$7rq3y above-the-line expenditure 线上项目支出;经常预算支出
!Ikt '5/ above-the-line receipt 线上项目收入;经常预算收入
]% IT|/;9Y ABSA Asia Limited 南非联合亚洲有限公司
hMykf4 absolute change 绝对数值变更
v#U"pn|M absolute expenditure 实际开支
7G/1VeVjB absolute guideline figure 绝对准则数字
sXD1C2o absolute interest 绝对权益
E.Jkf\ absolute order of discharge 绝对破产解除令
QmCe>+ absolute profit margin 绝对利润幅度
n}!PO[m~ absolute value 实值;绝对值
!& z(:d absolutely vested interest 绝对既得权益
C<m{*C-`a absorbed cost 已吸收成本;已分摊成本
.P7"e5ge absorption 吸收;分摊;合并
(A~/ '0/ absorption rate 吸收率;摊配率;分摊率
V4KMOYqm ACB Finance Limited 亚洲商业财务有限公司
4*Hgv:0?kI acceptable form of reciprocity 合理的互惠条件
cT!\{~ acceptable rate 适当利率;适当汇率
5Hw~2 ?a, acceptance agreement 承兑协议
v5QqS8u_C acceptance for honour 参加承兑
2AO~HxF acceptor 承兑人;接受人;受票人
jAm3HI
acceptor for honour 参加承兑人
+PcmJ accident insurance 意外保险
PqiB\~o@Z Accident Insurance Association of Hong Kong 香港意外保险公会
T^Ze3L] accident insurance scheme 意外保险计划
9Ru8~R/\ accident year basis 意外年度基准
nv~%#|v_W accommodation 通融;贷款
8[E!E)4M accommodation bill 通融票据;空头票据
r}mbXvn accommodation party 汇票代发人
=9fajRFTt account balance 帐户余额;帐户结余
CTZh0x account book 帐簿
U qFv}VsnF account collected in advance 预收款项
}wHW7SJ account current book 往来帐簿
6{^E{go account of after-acquired property 事后取得的财产报告
/XzH?n/{R account of defaulter 拖欠帐目
,Q
HU_jt account payable 应付帐款
IHcD*zQ account payee only [A/C payee only] 只可转帐;存入收款人帐户
xT+zU} z account receivable 应收帐款
B#.L account receivable report 应收帐款报表
b"#WxgaF account statement 结单;帐单;会计财务报表
!g(KK|`,m account title 帐户名称;会计科目
QT>`^/]d accountant's report 会计师报告
98uV6b~g Accountant's Report Rules 会计师报告规则
2gCX}4^3b accounting and auditing procedure 会计与审计程序;会计与核数程序
'8{Ne!y Accounting Arrangements 《会计安排》
DUC#NZgw accounting basis 会计基础
Te<}*qvD accounting by Official Receiver 破产管理署署长呈交的帐目
+ayos[<0# Accounting Circular 《会计通告》
urMG*7i <c accounting class 会计类别
w[IE accounting date 记帐日期;会计结算日期
RIY,K*f. accounting for money 款项核算
T`;%TO*Y Accounting Officer 会计主任
8(~K~q[Cr accounting period 会计报告期;会计期
%\H|B0 accounting policy 会计政策;会计方针
`m!j$,c. accounting practice 会计惯例
_U
|>b> accounting principle 会计准则
CkdP #}f accounting record 会计记录
^7 &5
z&o accounting report 会计报告
PGLplXb#[S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~s]iy9i Accounting Society of China 中国会计学会
RH O( ?8"_ accounting statement 会计报表
2E)wpgUc?e accounting system 会计制度;会计系统
9Bw|(J accounting transaction 会计事项;帐务交易
.2v_H5< accounting treatment 会计处理
*U]V@;XF accounting year 会计年度
"F.;Dv9V[0 accretion 增值;添加
EuyXgK>g accrual 应计项目;应累算数目
OG~6L4" accrual basis 应计制;权责发生制
37|&?|| accrual basis accounting 应计制会计;权责发生制会计
ak |WW]R accrue 应累算;应计
z2QP)150 accrued benefit 应累算利益
g'V>_u#( accrued charges 应计费用
-1UD0( accrued cumulative preference share dividend 应累算的累积优先股股息
D-4f > accrued expenses 应累算费用
:]^P1sH[ accrued interest payable 应付利息;应计未付利息
NT+?#0I accrued interest receivable 应收利息;应计未收利息
QUQu^p accrued right 累算权益
~XWQhIAM4 accruing profit 应累算的利润
.QN>z-YA6: accumulated fiscal reserve 累积财政储备
\0vr>C accumulated profit 累积利润;滚存溢利
wT:b\km:! accumulated reserve 累积储备
t-0a7
1#e accumulation of surplus income 累积收益盈余
Xt@Z}B))pu acquired assets 既得资产
cxr=k%~}J acquisition 收购;购置;取得
N=QfP acquisition cost 购置成本
Y!gCMLL acquisition expenses 购置费用
glF; eT acquisition of 100% interest 收购全部股权
8F&=a,ps[ acquisition of control 取得控制权
{O`w,dMOI acquisition of fixed assets 购置固定资产
'4|-9M3f acquisition of shell “买壳”
D~$r\]av acquisition price 收购价
#R.-KUW: act of God 天灾
NH<5*I/ acting partner 执事合伙人
_q{c##Kf active market 买卖活跃的市场;交投畅旺的市场;旺市
Ko&>C_N active partner 积极参与的合伙人
Gq }U|Z active trading 交投活跃
=aoMii actual circulation 实际流通
6Qy@UfB actual cost 实际成本
&qr;IL7' actual expenditure 实际开支;实际支出
ML8<4o actual income 实际入息;实际收入;实际收益
H
s"HID actual market 现货市场
)>`G actual price 现货价;实际价格
kMt 8/ E` actual profit 实际利润
bj"J' actual quotation 实盘;实际价位;实际报价
:kf`?u actual year basis 按实际年度计算
?)1{)Erf8x actuals 实货
GP:77)b5 actuarial investigation 精算调查
_G.>+!"2/
actuarial principle 精算原则
UM6(s@$ actuarial report 精算师报告
"G@g" gP Actuarial Society of Hong Kong 香港精算学会
mM-8+H?~b actuarial valuation 精算师估值
*Ie7{EhJ' actuary 精算师
$+3}po\ ad referendum agreement 暂定协议;有待覆核的协定
HAJ 7m!P ad valorem duty 从价税;按值征税
8peDI7[| ad valorem duty system 从价税制
\DD0s8 ad valorem fee 从价费
V` 1/SQX ad valorem tariff 从价关税
q11>f additional allowance 额外免税额
tGl;@V@Qj additional amount for unexpired risk 未过期风险的额外款额
MvWaB additional assessable profit 补加应评税利润
Tny%7xSx1 additional assessment 补加评税
FZtfh additional commitment 额外承担
%e(z/"M=` additional commitment vote 额外承担拨款
?}a;}Q6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
45MLt5^| additional dependent parent allowance 供养父母额外免税额
*?Kr*]dnLl additional provision 额外拨款
;F~LqC$ additional stamp duty 附加印花税
K/3)g9Z&io additional tax 补加税罚款;补加税款
g;8jK8Kh Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
s+EAB{w$ adjudged bankrupt 被裁定破产
Gmq/3tw adjudicated bankrupt 裁定破产人
j;fpQ_KL adjudication fee 裁定费;评定印花税额手续费;评估契据费
H+ 0$tHi adjudication of bankruptcy 裁定破产;宣告破产
=IW?WIXk adjudication of insolvency 裁定无力偿还债务
3MY(<TGX adjusted actual 经调整的实数;调整后的实数
J~1r{5V4{ adjusted current assets 经调整的流动资产;调整后的流动资产
=UJ:t Sr adjusted figure 经调整的数字;调整后的数额
(v}>tb*#` adjusted liabilities 经调整的负债;调整后的负债
PV4(hj adjusted loss 经调整的亏损;调整后的亏损
3+G@g#MY 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
$}=krz:r adjusted profit 经调整的利润;调整后的利润
(s7;^)}zx adjusted surplus 经调整的盈余额;调整后的盈余额
lobGj8uxq adjusted value 经调整的价值;调整后的价值
75T7+:p adjustment 调整;修订;理算〔保险〕
B,@c;K adjustment centre 调剂中心
6u`)QUmItg adjustment lag 调整过程的时间差距;调整时差
C~N/A73gF adjustment mechanism 调整机制
%y|)=cm[ adjustment of loss 亏损调整
L_+k12lm adjustment process 调整过程;调整程序
k'IYA#T6 adjustment range 调整幅度
}c`fW& administered exchange rate 受管制汇率
_;~,Cgfi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I]Dl / administration expenses 行政费用
~D5\O6mU- administration fee 手续费;行政费
OQ>x5?um
administration in bankruptcy 破产管理
o(r\E0I administration order 遗产管理令
R&Jm
+3N administrator 管理人;遗产管理人
$ n+w$CI) administrator of the estate 遗产管理人
;ml)l~~YU admission of debt 债项承认书
LK, bO| admission of proof 接纳债权证明
Pp`*]Ib advance 放贷款项;垫付款项;预支款项;预付款项
bVL9vNK advance account 暂支帐目;预付款帐户
vpld*TL* advance compensation 预付补偿金
"(3BvMA&!9 advance from shareholder 股东垫款
fD07VBS yl advance pending reimbursement 预支以待日后付还
bX*Hi#J~A advanced economy 先进经济体系
vt;{9\Y advancement 预付;预付财产
,Td!|~I|j6 advances warrant 垫款令
V {pj~D.E advancing 贷出
lI-L`
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_/s(7y! adverse exchange 逆汇
Lv'D^'I advertisement addressed to shareholders 在报章刊登的致股东通告
6C]1Q.f; advice for collection 托收通知书
u9}1)9 advice of drawing 提款通知书;汇票通知书
B]Y}Hu advice of payment 付款通知
bV8!"{ Advisory Committee [Securities and Futures Commission]
z 6?)3' 谘询委员会〔证券及期货事务监察委员会〕
YR>B_,Gl Advisory Committee on Diversification 经济多元化谘询委员会
B,K>rCZ/ affidavit 誓章;遗产申报誓章
LF~*^n> affidavit of no receipt 述明无收款的誓章
Ircp``g affiliate 联号;联营公司;附属公司
9f',7i affiliated company 附属公司;联号;联营公司
USVqB\# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KTn}w:+B\ affordability 负担能力
8ZKo_I\
African Development Bank [AfDB] 非洲开发银行
h|h>u
^@ after-acquired property 事后取得的财产
3v
mjCm after-hours dealing 市后交易
N^pJS6cJkl after-tax profit 税后盈利;税后利润;税后溢利
<oWB0% agency agreement 代理协议
DWID$w agency expenses 代理机构的开支
(q4),y<:[ agency fee 代理费
t@R
?Rgu3 Agency Law 《代理法》
eOXHQjuj agent 代理人;承销人
&p}$J)q agent of company 公司代理人
8 XICF agent's fee 代理人费;经纪费
$`wMX{ aggregate 总计;总数;总体数字
H~+ l7OhV aggregate amount 总款额;总额
awOd_![c' aggregate assets and liabilities 总体资产与负债
mFSw@CC aggregate at constant price 按固定价格计算的总体数字
H]$)Eg%6 aggregate demand 总需求
lNL6M%e$Q aggregate gross position 总持仓量
#%D_Y33; aggregate limit 总限额
t: IN,Kl4 aggregate of salaries tax 合计薪俸税
MH{GR)ng:9 aggregate performance 总体表现;总体业绩
05spovO/' aggregate supply 总体供应
;[W"mlM aggregate surplus 总盈余
K,w"_T aggregate total 整体总额
;w%*M}`5 aggregate value 总值;合计价值
VH(S=G5Yb aggregated basis 合计基准
-Y
H< aggregated net chargeable income 合计应课税入息实额
B7]C]=${m aggregation 合并计算;合计;总和
qOUqs'7/] aggregation of incomes of husband and wife 夫妇入息合并计算
aAA9$ aggregation of property 财产的总和
>2Jdq agio 差价;贴水
+=mkCU 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;e,Gq` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^~$)F_`" 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
RgGyoZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UY <e&Npo 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
FI<q@HF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x,otFp 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~,BIf+\XF agreement for a settlement 授产协议
Q^q1ns;r agreement for assignment 转让协议
a9T@$: agreement for sale 售卖协议;买卖协议
?@6/E<-Z$
agreement for sale and purchase 买卖协议
3Te^ agreement for the payment of interest 支付利息协议
9:!gI|C agreement for the repayment of money 还款协议
.%^]9/4 agreement of reinsurance 再保险协议
]miy/V }5 Agricultural Bank of China 中国农业银行
2OwV^-OG air passenger departure tax 飞机乘客离境税
TU GNq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hBFP1u/E' airport tax 机场税
<TE%Prd}` alcohol duty 酒精税
]ZoD'-, alienation 让与;让渡;转让
`d[1`P1i[ alimony 生活费;赡养费
*JaqTI,e All Ordinaries Index [AOI] 所有普通股指数
^kgBa2 7 all risks 全险;综合险
.-IkL|M All Sales Record for Stock Market 《股票市场成交报告》
}4{fQ`HT Allied Capital Resources Limited 新联财务有限公司
(&P9+Tl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0q*r allocation letter 拨款信件
1I*7SkgKv allocation of fund 分配款项;预留款项
(:";i& allocation of profit 利润分配;溢利分配
`KCh*i allocation warrant 拨款令
Da v PYg allotment 分配;配股
*$"gaXI allotment notice 股份配售通知;配股通知
|0\0a&tkPl allotment of shares 股份分配
z)xSN;x allowable 可获宽免;免税的
=e}H'5?! allowable business loss 可扣除的营业亏损
Hsihytdj allowable expenses 可扣税的支出
!j\" w p allowance 免税额;津贴;备抵;准备金
:gB[O>'<m allowance for debts 债项的免税额
UTSL allowance for depreciation by wear and tear 耗损折旧免税额
}?@rO`:EF+ allowance for funeral expenses 殡殓费的免税额
^<:sdv>Y5 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
GV^i`r^" allowance for repairs and outgoings 修葺及支出方面的免税额
C-?%uF allowance to debtor 给债务人的津贴
H> '>3]G alteration of capital 资本更改
Hzhceeh_+ alternate trustee 候补受托人
e+]6OV&+ amalgamation 合并
DwV4o^J:l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`zR+ tbm ambit of charges 征税范围;收费范围
Kv rX{F= amended valuation 经修订的估值
h8X g`C\ American Commodities Exchange 美国商品交易所
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gzR=9l American Express Bank Limited 美国运通银行
e{A9r@p! American Stock Exchange 美国证券交易所
+MB!B9M@ amortization 摊销
[F*4EGB amount due from banks 存放银行同业的款项
[ G
e=kFB amount due from banks abroad 存放海外银行同业的款项
s
(0* amount due from holding companies 控股公司欠款
1O!/g amount due from local banks 存放本港银行同业的款项
DEw8*MN amount due to banks 银行同业的存款
I"t(%2*q amount due to banks abroad 海外银行同业的存款
v @O&t4 amount due to holding companies 控股公司存款
V=X:= amount due to local banks 本港银行同业的存款
%',F amount due to outport banks 外埠银行同业的存款
qA:#iJ8w amount for note issue 发行纸币的款额
)$&dg2[ amount of bond 担保契据的款额
if)Y9:{r^ amount of consideration 代价款额
k` {@pt. amount of contribution 供款数额
yCXrVN:`, amount of indebtedness 负债款额
X/;p-KX amount of principal of the loan 贷款本金额
6AP~]e 8 amount of rates chargeable 应征差饷数额
N,J9Wu ZJ\ amount of share capital 股本额
* FeQ*`r amount of sums assured 承保款额
-@F fU2 amount of variation 变动幅度
`?y<>m* amount of vote 拨款数额
p:OPw D+ amount payable 应付款额
2qHf' amount receivable 应收款额
>F@qpjoQE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>;#=gM analysis 分析
\NGC$p n ancillary risk 附属风险
8LI-gp\ 2 annual account 周年帐目;周年帐目报表;年度决算;年结
WA$>pG5s annual accounting date 年结日期
`Rdm-[& annual allowance 每年免税额;年积金;年度津贴;年津
CAU0)=M annual balance 年度余额
oR~e#<$; annual disposable income 每年可动用收入
97,rE$bC annual estimates 周年预算
20TCG0%x annual fee 年费
Otz E:qe annual general meeting 周年大会
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