A:
ho. a93 A share A股;甲类股份
1+Oo Qs abatement of tax 减税;减扣免税额
K9iR>put ABN AMRO Bank N.V. 荷兰银行
(A_9;uL^_ above-the-line expenditure 线上项目支出;经常预算支出
>E# 4mm above-the-line receipt 线上项目收入;经常预算收入
k,J?L-F ABSA Asia Limited 南非联合亚洲有限公司
4{& absolute change 绝对数值变更
Qpc>5p![3 absolute expenditure 实际开支
D]REZuHOI absolute guideline figure 绝对准则数字
t s&C0 absolute interest 绝对权益
Y`v&YcX; absolute order of discharge 绝对破产解除令
%!RQ:?= absolute profit margin 绝对利润幅度
n@f@-d$m\< absolute value 实值;绝对值
;pJ7k23( absolutely vested interest 绝对既得权益
GzX@Av$ absorbed cost 已吸收成本;已分摊成本
O #"O.GX< absorption 吸收;分摊;合并
t<-Iiq+tL absorption rate 吸收率;摊配率;分摊率
cD]t%`* ACB Finance Limited 亚洲商业财务有限公司
d>f5Tl\E acceptable form of reciprocity 合理的互惠条件
~rD* Y. acceptable rate 适当利率;适当汇率
I`7[0jA~ acceptance agreement 承兑协议
}j
x{Cw acceptance for honour 参加承兑
pmZr<xs acceptor 承兑人;接受人;受票人
xfilxd acceptor for honour 参加承兑人
\BA_PyS?W+ accident insurance 意外保险
(Y%}N(Jg Accident Insurance Association of Hong Kong 香港意外保险公会
{.AFg/Z accident insurance scheme 意外保险计划
6aL`^^ accident year basis 意外年度基准
dJk.J9Z accommodation 通融;贷款
!#QD;,SE+ accommodation bill 通融票据;空头票据
:Fh*4
&Z accommodation party 汇票代发人
}0
Z3Lrv account balance 帐户余额;帐户结余
ugz1R+f_4{ account book 帐簿
TSeAC[%pL account collected in advance 预收款项
3't?%$'5 account current book 往来帐簿
IlY,V account of after-acquired property 事后取得的财产报告
G 7u85cie account of defaulter 拖欠帐目
h4U .wk account payable 应付帐款
hM-qC|! account payee only [A/C payee only] 只可转帐;存入收款人帐户
]GJskBm account receivable 应收帐款
MEE]6nU account receivable report 应收帐款报表
LYT0 XB)A account statement 结单;帐单;会计财务报表
'yl`0,3wV account title 帐户名称;会计科目
-H{{ accountant's report 会计师报告
Kgcg:r: Accountant's Report Rules 会计师报告规则
`C3F?Lch accounting and auditing procedure 会计与审计程序;会计与核数程序
"qF8'58 Accounting Arrangements 《会计安排》
GCrMrZ6 accounting basis 会计基础
aDs[\' accounting by Official Receiver 破产管理署署长呈交的帐目
vjW S35i Accounting Circular 《会计通告》
XS>4efCJ accounting class 会计类别
J?{uG8) accounting date 记帐日期;会计结算日期
) E5ax~ accounting for money 款项核算
Xa36O5$4]9 Accounting Officer 会计主任
gxF3gM accounting period 会计报告期;会计期
'n\ZmG{ accounting policy 会计政策;会计方针
l ^{]pD accounting practice 会计惯例
u >x2 accounting principle 会计准则
R]dc(D accounting record 会计记录
,ua]h8 accounting report 会计报告
:t(}h!7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/IgTmXxxj Accounting Society of China 中国会计学会
!9-dS=:Y accounting statement 会计报表
L_/.b%0) accounting system 会计制度;会计系统
:wMZ&xERDZ accounting transaction 会计事项;帐务交易
Upf1*$p accounting treatment 会计处理
{oO!v}] accounting year 会计年度
^7=yjD` accretion 增值;添加
Yk }zN_v accrual 应计项目;应累算数目
Rzz*[H accrual basis 应计制;权责发生制
Da.v yp accrual basis accounting 应计制会计;权责发生制会计
O\xUv accrue 应累算;应计
3?C$Tl2G8 accrued benefit 应累算利益
cdk;HK_Ve. accrued charges 应计费用
qr:[y accrued cumulative preference share dividend 应累算的累积优先股股息
s:M:Ff accrued expenses 应累算费用
H}A67J9x accrued interest payable 应付利息;应计未付利息
Oa{M9d,l accrued interest receivable 应收利息;应计未收利息
nfd^'}$] accrued right 累算权益
9+pnpaZB0 accruing profit 应累算的利润
F<oJ accumulated fiscal reserve 累积财政储备
WFTTBUoH accumulated profit 累积利润;滚存溢利
P'zA=Rd&~> accumulated reserve 累积储备
O -@7n0 accumulation of surplus income 累积收益盈余
=>&d[G[m! acquired assets 既得资产
e<q;` H acquisition 收购;购置;取得
p=p,sJ/@ acquisition cost 购置成本
th !Gc acquisition expenses 购置费用
RE*;nSVFt acquisition of 100% interest 收购全部股权
bjbm"~ acquisition of control 取得控制权
w}+jfO9 acquisition of fixed assets 购置固定资产
d^4!=^HN acquisition of shell “买壳”
8g$pfHt|e acquisition price 收购价
233jT@Z act of God 天灾
uV{cvq$jy acting partner 执事合伙人
&rjMGk"& active market 买卖活跃的市场;交投畅旺的市场;旺市
q^EG'\<^ active partner 积极参与的合伙人
/1Ndir^c active trading 交投活跃
y "gYv actual circulation 实际流通
s(-$|f+s actual cost 实际成本
x-cg df actual expenditure 实际开支;实际支出
-K PbA`j+ actual income 实际入息;实际收入;实际收益
TEv3;Z*N actual market 现货市场
%<P&"[F]v@ actual price 现货价;实际价格
^dRB(E}|) actual profit 实际利润
~r+;i,,X actual quotation 实盘;实际价位;实际报价
[Qr#JJ actual year basis 按实际年度计算
_HGbR/ actuals 实货
A=>%KQc? actuarial investigation 精算调查
Ak&eGd$d actuarial principle 精算原则
z;D[7tT actuarial report 精算师报告
90(JP- Actuarial Society of Hong Kong 香港精算学会
`N;JM3 ck actuarial valuation 精算师估值
1InG%=jLo actuary 精算师
XXvM*"3D5 ad referendum agreement 暂定协议;有待覆核的协定
1ih|b8)Dn ad valorem duty 从价税;按值征税
7iT#dpF/A ad valorem duty system 从价税制
0rooL<~fa ad valorem fee 从价费
_>0I9.[5 ad valorem tariff 从价关税
|}=xA%) additional allowance 额外免税额
bt"*@NJ$ additional amount for unexpired risk 未过期风险的额外款额
Iy'a2@
additional assessable profit 补加应评税利润
x+47CDDu3 additional assessment 补加评税
rdSkGb additional commitment 额外承担
0"LJ{:plz additional commitment vote 额外承担拨款
5@6F8:x}V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
??)IPRv?yF additional dependent parent allowance 供养父母额外免税额
\\xoOA. additional provision 额外拨款
k,OP*M additional stamp duty 附加印花税
V& _ additional tax 补加税罚款;补加税款
v:|_!+g: Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
)$XcO] adjudged bankrupt 被裁定破产
274F+X adjudicated bankrupt 裁定破产人
?31#:Mg6g+ adjudication fee 裁定费;评定印花税额手续费;评估契据费
7
wH9w adjudication of bankruptcy 裁定破产;宣告破产
W:'H&`0 adjudication of insolvency 裁定无力偿还债务
G*JasHFs adjusted actual 经调整的实数;调整后的实数
wa2?%y_G adjusted current assets 经调整的流动资产;调整后的流动资产
!UDTNF?1 adjusted figure 经调整的数字;调整后的数额
:;HJ3V; adjusted liabilities 经调整的负债;调整后的负债
t,Ss3 adjusted loss 经调整的亏损;调整后的亏损
7M7sq-n5z adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
"MOM@4\ adjusted profit 经调整的利润;调整后的利润
Z7J8%ywQ adjusted surplus 经调整的盈余额;调整后的盈余额
K+p7yZJ adjusted value 经调整的价值;调整后的价值
@T)kqT adjustment 调整;修订;理算〔保险〕
XOsuRI? adjustment centre 调剂中心
lp+Uox adjustment lag 调整过程的时间差距;调整时差
wF[%+n (* adjustment mechanism 调整机制
b"k1N9 adjustment of loss 亏损调整
#?u#=] adjustment process 调整过程;调整程序
P-U9FKrt adjustment range 调整幅度
5L!EqB>m; administered exchange rate 受管制汇率
%=e^MN1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O4t0 VL$ administration expenses 行政费用
7wKT:~~oS3 administration fee 手续费;行政费
lsq\CavbM administration in bankruptcy 破产管理
L.X"wIs^ administration order 遗产管理令
8Mg wXH administrator 管理人;遗产管理人
Qa>t$`o` administrator of the estate 遗产管理人
21_sg f? admission of debt 债项承认书
[&eG>zF" admission of proof 接纳债权证明
POB6#x advance 放贷款项;垫付款项;预支款项;预付款项
S+2we advance account 暂支帐目;预付款帐户
+7E&IK advance compensation 预付补偿金
.|UIZwW0 advance from shareholder 股东垫款
m9Xauk$( advance pending reimbursement 预支以待日后付还
l^!raoH]q advanced economy 先进经济体系
;XagLy advancement 预付;预付财产
1#}}: advances warrant 垫款令
&65I
6 advancing 贷出
]?c9;U adverse balance 逆差
1{15#W adverse exchange 逆汇
"d"6.ND advertisement addressed to shareholders 在报章刊登的致股东通告
h\-3Y U advice for collection 托收通知书
46[k9T advice of drawing 提款通知书;汇票通知书
JIL(\d advice of payment 付款通知
;V v.$mI Advisory Committee [Securities and Futures Commission]
'nJ,mZx 谘询委员会〔证券及期货事务监察委员会〕
tK7v&[cI Advisory Committee on Diversification 经济多元化谘询委员会
wjy<{I affidavit 誓章;遗产申报誓章
]Ub"NLYV affidavit of no receipt 述明无收款的誓章
0H!J affiliate 联号;联营公司;附属公司
-RI&uFqOI affiliated company 附属公司;联号;联营公司
:yxP3e%rp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4m1@lnjp affordability 负担能力
\uG^w(*) African Development Bank [AfDB] 非洲开发银行
,B 2p\ after-acquired property 事后取得的财产
L5DeLF+ after-hours dealing 市后交易
ze"`5z26| after-tax profit 税后盈利;税后利润;税后溢利
_D"V^4^yqu agency agreement 代理协议
hik.c3 agency expenses 代理机构的开支
'"C& dia agency fee 代理费
W>y> Agency Law 《代理法》
Fzmc#? agent 代理人;承销人
'/2)I8 agent of company 公司代理人
/`s{!t#Y agent's fee 代理人费;经纪费
aO&!Y\=@ aggregate 总计;总数;总体数字
5J~@jPU aggregate amount 总款额;总额
o#uhPUZ aggregate assets and liabilities 总体资产与负债
U2G[uDa; aggregate at constant price 按固定价格计算的总体数字
pL5Bz!_r aggregate demand 总需求
Fe1^9ja aggregate gross position 总持仓量
hm,H3pN aggregate limit 总限额
=C#22xqQ. aggregate of salaries tax 合计薪俸税
5Sz&j aggregate performance 总体表现;总体业绩
WU\Bs2 aggregate supply 总体供应
z"\<GmvB aggregate surplus 总盈余
k5g vo aggregate total 整体总额
p54e'Zb aggregate value 总值;合计价值
-[}Ah NYK aggregated basis 合计基准
&iO53I^r/ aggregated net chargeable income 合计应课税入息实额
zD@RW<M aggregation 合并计算;合计;总和
NjFlV(XT} aggregation of incomes of husband and wife 夫妇入息合并计算
g|Xjw Ti8$ aggregation of property 财产的总和
C23Gp3_0/ agio 差价;贴水
zX8'OoEH*9 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》
`D $ "K1u Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lk4U/: 《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》
^]k=*>{
R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^V0I!&7lx 《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》
Ju-#F@38 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b
Bkg/p] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n,#o6ali> agreement for a settlement 授产协议
]u|5ZCv0 agreement for assignment 转让协议
s:xt4< agreement for sale 售卖协议;买卖协议
nTv^][ agreement for sale and purchase 买卖协议
woUt*G@ agreement for the payment of interest 支付利息协议
NqC}}N\, agreement for the repayment of money 还款协议
ST1;i5
agreement of reinsurance 再保险协议
>@tJ7mM Agricultural Bank of China 中国农业银行
"G!,gtA~ air passenger departure tax 飞机乘客离境税
$Zn>W@\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:Qu.CvYF airport tax 机场税
jO.c>C[? alcohol duty 酒精税
/ _Fi4wZ alienation 让与;让渡;转让
Hy1pIUsx alimony 生活费;赡养费
^tL]QE?| All Ordinaries Index [AOI] 所有普通股指数
6m0-he~ all risks 全险;综合险
9Xe|*bT All Sales Record for Stock Market 《股票市场成交报告》
af_bG; Allied Capital Resources Limited 新联财务有限公司
QfV:&b` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Bq~?!~\?. allocation letter 拨款信件
J\?d+}hynX allocation of fund 分配款项;预留款项
vhrURY. allocation of profit 利润分配;溢利分配
=>*9"k%m allocation warrant 拨款令
$Yj4&Two< allotment 分配;配股
*5mJA -[B+ allotment notice 股份配售通知;配股通知
:!w;Y;L:+ allotment of shares 股份分配
H,(4a2zx allowable 可获宽免;免税的
LHMA-0$ ?) allowable business loss 可扣除的营业亏损
Mk/ZEy q^ allowable expenses 可扣税的支出
U]Fnf?( allowance 免税额;津贴;备抵;准备金
3oC^"723 allowance for debts 债项的免税额
<z QUa allowance for depreciation by wear and tear 耗损折旧免税额
TOsHb+Uv allowance for funeral expenses 殡殓费的免税额
]RuH6d2d| allowance for inflation 为通货膨胀而预留的款项;通胀准备金
NchEay;` allowance for repairs and outgoings 修葺及支出方面的免税额
PEMuIYm$ allowance to debtor 给债务人的津贴
T,uJO< alteration of capital 资本更改
V!f'
O@p[ alternate trustee 候补受托人
72\o6{BiC amalgamation 合并
42Cc`a%U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7&2CLh ambit of charges 征税范围;收费范围
/h ,-J 8[ amended valuation 经修订的估值
2NF#mWZ(s American Commodities Exchange 美国商品交易所
qf*e2"~v American Express Bank Limited 美国运通银行
iza.' Mm~ American Stock Exchange 美国证券交易所
FTh/1"a amortization 摊销
/t04}+,e^ amount due from banks 存放银行同业的款项
YR.f`-<Z amount due from banks abroad 存放海外银行同业的款项
Mb+CtI_' amount due from holding companies 控股公司欠款
]Z>zf]< amount due from local banks 存放本港银行同业的款项
:@,UPc-+ amount due to banks 银行同业的存款
ui&^ m, amount due to banks abroad 海外银行同业的存款
]g]~!": amount due to holding companies 控股公司存款
%(~8a amount due to local banks 本港银行同业的存款
b/UjKNf@ amount due to outport banks 外埠银行同业的存款
U=N]XwjVK< amount for note issue 发行纸币的款额
sDS0cc6e amount of bond 担保契据的款额
sf,9Ym amount of consideration 代价款额
p><DA fB amount of contribution 供款数额
$ItPUYi"; amount of indebtedness 负债款额
oN[#C>#( amount of principal of the loan 贷款本金额
y*j8OA.S amount of rates chargeable 应征差饷数额
78O5$?b;# amount of share capital 股本额
*oru;=D@8 amount of sums assured 承保款额
pbNW
l/|4 amount of variation 变动幅度
|"Fm<