A:
QtO[g A share A股;甲类股份
H~1?MAX abatement of tax 减税;减扣免税额
(t]R#2{ ABN AMRO Bank N.V. 荷兰银行
_#\5]D~"" above-the-line expenditure 线上项目支出;经常预算支出
u.xA}yVS above-the-line receipt 线上项目收入;经常预算收入
2Xk1AS ABSA Asia Limited 南非联合亚洲有限公司
J3!k*"P absolute change 绝对数值变更
"p_[A absolute expenditure 实际开支
aX%g+6t2 absolute guideline figure 绝对准则数字
-^SD6l$ absolute interest 绝对权益
U]R|ej absolute order of discharge 绝对破产解除令
ROI$;B( absolute profit margin 绝对利润幅度
WY ^K7U absolute value 实值;绝对值
H"Em|LX^ absolutely vested interest 绝对既得权益
XQ?) absorbed cost 已吸收成本;已分摊成本
7C6BZ$( absorption 吸收;分摊;合并
)F9V=PJE absorption rate 吸收率;摊配率;分摊率
s t 3]Yy ACB Finance Limited 亚洲商业财务有限公司
@rDv
(W acceptable form of reciprocity 合理的互惠条件
^c:eXoU acceptable rate 适当利率;适当汇率
v(WL 3[y; acceptance agreement 承兑协议
,\">o vV33 acceptance for honour 参加承兑
I[YfF acceptor 承兑人;接受人;受票人
HoQ(1e$G- acceptor for honour 参加承兑人
9R<J$e accident insurance 意外保险
TTjjyZ@ Accident Insurance Association of Hong Kong 香港意外保险公会
B\~3p4S accident insurance scheme 意外保险计划
m:o$|7r accident year basis 意外年度基准
ieK'<%dxF accommodation 通融;贷款
pz z`4VS: accommodation bill 通融票据;空头票据
Tr+Y@]"
accommodation party 汇票代发人
X$Qi[=L account balance 帐户余额;帐户结余
iS^^Z ZyR account book 帐簿
B?>#cpWj account collected in advance 预收款项
4iB)oR account current book 往来帐簿
]4pC\0c account of after-acquired property 事后取得的财产报告
b+fy&rk@- account of defaulter 拖欠帐目
W!Os ci account payable 应付帐款
7.=s1~p account payee only [A/C payee only] 只可转帐;存入收款人帐户
7*W$GCd8 account receivable 应收帐款
e2H'uMy;& account receivable report 应收帐款报表
dXy"yQ>{ account statement 结单;帐单;会计财务报表
oA^
]x> account title 帐户名称;会计科目
)eVDp,.^ accountant's report 会计师报告
k-p7Y@`+a Accountant's Report Rules 会计师报告规则
GAe_Z(T accounting and auditing procedure 会计与审计程序;会计与核数程序
Kwmo)|7uPU Accounting Arrangements 《会计安排》
9n2%7dLQ* accounting basis 会计基础
8YkH accounting by Official Receiver 破产管理署署长呈交的帐目
5 s2}nIe Accounting Circular 《会计通告》
X|0`$f accounting class 会计类别
P<oD*C accounting date 记帐日期;会计结算日期
LWR&(p.% accounting for money 款项核算
@G&xq"Fg7 Accounting Officer 会计主任
o".O#^3H% accounting period 会计报告期;会计期
IOsDVIXL\ accounting policy 会计政策;会计方针
)Syf5I accounting practice 会计惯例
fae yk]u accounting principle 会计准则
<{~UKi accounting record 会计记录
Yl3PZ*#@ Q accounting report 会计报告
@g` ,'r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"PP0PL^5F Accounting Society of China 中国会计学会
I ywx1ac accounting statement 会计报表
gG?*Fi accounting system 会计制度;会计系统
o*S $j Cf? accounting transaction 会计事项;帐务交易
]qTr4`. accounting treatment 会计处理
Tm,L?Jh accounting year 会计年度
fu;B ?mIn accretion 增值;添加
^qy-el accrual 应计项目;应累算数目
X64I~* accrual basis 应计制;权责发生制
\?IwR]@y accrual basis accounting 应计制会计;权责发生制会计
+=xRr?F accrue 应累算;应计
YR`rg;n# accrued benefit 应累算利益
z-E4-\a
accrued charges 应计费用
]@ g$<& accrued cumulative preference share dividend 应累算的累积优先股股息
=1?yS3 accrued expenses 应累算费用
=)>q.R9 accrued interest payable 应付利息;应计未付利息
$+N^ s^ accrued interest receivable 应收利息;应计未收利息
:cz]8~i\ accrued right 累算权益
*XR~fs?/*W accruing profit 应累算的利润
F'Vl\qPt accumulated fiscal reserve 累积财政储备
t9l7
% +y accumulated profit 累积利润;滚存溢利
kV<)>Gs accumulated reserve 累积储备
)o,0aGo>Of accumulation of surplus income 累积收益盈余
D'+8]B acquired assets 既得资产
1#uw^{n acquisition 收购;购置;取得
~;s)0M acquisition cost 购置成本
md
s\~l73 acquisition expenses 购置费用
(HxF\#r? acquisition of 100% interest 收购全部股权
|
Ylk`< acquisition of control 取得控制权
J8'zvH&I acquisition of fixed assets 购置固定资产
!X_~|5. acquisition of shell “买壳”
S!cXc/H-R acquisition price 收购价
&d;$k act of God 天灾
5Yr$dNe acting partner 执事合伙人
z#/*LP#oY active market 买卖活跃的市场;交投畅旺的市场;旺市
(o\~2e: active partner 积极参与的合伙人
u{z{3fW_ active trading 交投活跃
%q^]./3p actual circulation 实际流通
EC/R|\d?Un actual cost 实际成本
3!W&J actual expenditure 实际开支;实际支出
&o.SmkJI actual income 实际入息;实际收入;实际收益
2N]s}/l actual market 现货市场
i|GC 'XD@ actual price 现货价;实际价格
*@^0xz{\z actual profit 实际利润
S#dS5OX actual quotation 实盘;实际价位;实际报价
\:7EKzQ actual year basis 按实际年度计算
mws.) actuals 实货
@xEQ<g actuarial investigation 精算调查
`Mg
"!n` actuarial principle 精算原则
2B;QS\e" actuarial report 精算师报告
>d\I*"C+d Actuarial Society of Hong Kong 香港精算学会
^eii
4 actuarial valuation 精算师估值
5c8x:
e@ actuary 精算师
lla96\R ad referendum agreement 暂定协议;有待覆核的协定
kF .b) ad valorem duty 从价税;按值征税
H_^c K ad valorem duty system 从价税制
d\M
!o*U ad valorem fee 从价费
1\uS~RR ad valorem tariff 从价关税
Q{60^vg additional allowance 额外免税额
=KLYR UW additional amount for unexpired risk 未过期风险的额外款额
6~LpBlb additional assessable profit 补加应评税利润
'-=?lyKv additional assessment 补加评税
S y~ 1U additional commitment 额外承担
T~>:8i additional commitment vote 额外承担拨款
=B1!em| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
da@
.J9 additional dependent parent allowance 供养父母额外免税额
om6R/K additional provision 额外拨款
Tx_LH"8 additional stamp duty 附加印花税
_NFJm(X. additional tax 补加税罚款;补加税款
FBsw\P5w Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ojri~erJE? adjudged bankrupt 被裁定破产
5Mr:(|JyV adjudicated bankrupt 裁定破产人
q`hg@uwA{` adjudication fee 裁定费;评定印花税额手续费;评估契据费
Qsa2iw{ adjudication of bankruptcy 裁定破产;宣告破产
}- Sr@bE adjudication of insolvency 裁定无力偿还债务
Alz#zBGb adjusted actual 经调整的实数;调整后的实数
)<d8y Lb adjusted current assets 经调整的流动资产;调整后的流动资产
r+Y1m\ adjusted figure 经调整的数字;调整后的数额
UpILr\3U adjusted liabilities 经调整的负债;调整后的负债
5|Qr"c$p adjusted loss 经调整的亏损;调整后的亏损
]CjODa 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
gQ~4udla. adjusted profit 经调整的利润;调整后的利润
?9:\1)] adjusted surplus 经调整的盈余额;调整后的盈余额
uw]Jm"=w adjusted value 经调整的价值;调整后的价值
P\JpE adjustment 调整;修订;理算〔保险〕
Hg4Ut/0 adjustment centre 调剂中心
bHCd|4e,2 adjustment lag 调整过程的时间差距;调整时差
>:=TS"}yS} adjustment mechanism 调整机制
SDkN adjustment of loss 亏损调整
1K>4i. X adjustment process 调整过程;调整程序
^:BRbp37i adjustment range 调整幅度
:.<&Y=^ administered exchange rate 受管制汇率
mN{$z<r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yAOC<d9 E administration expenses 行政费用
(w*$~p administration fee 手续费;行政费
kQ + administration in bankruptcy 破产管理
,3wo administration order 遗产管理令
bpkn[K"( administrator 管理人;遗产管理人
IH5thL@D administrator of the estate 遗产管理人
xK/`XY admission of debt 债项承认书
]@xc9tlG admission of proof 接纳债权证明
aUnm9ur advance 放贷款项;垫付款项;预支款项;预付款项
M`(xAVl advance account 暂支帐目;预付款帐户
Xe5J advance compensation 预付补偿金
{PU[MHZF advance from shareholder 股东垫款
gVGq advance pending reimbursement 预支以待日后付还
1g;3MSn~ advanced economy 先进经济体系
Th8xh=F[ advancement 预付;预付财产
Y, P-@( advances warrant 垫款令
Y !`H_Qo advancing 贷出
Uc4r adverse balance 逆差
v#~,)-D& adverse exchange 逆汇
_?{2{^v advertisement addressed to shareholders 在报章刊登的致股东通告
kz#DBh!& advice for collection 托收通知书
oR+Fn}mG advice of drawing 提款通知书;汇票通知书
IflpM ] advice of payment 付款通知
0xC!d-VIJ Advisory Committee [Securities and Futures Commission]
?B-aj 谘询委员会〔证券及期货事务监察委员会〕
(k[<>$hL* Advisory Committee on Diversification 经济多元化谘询委员会
cJt#8P
affidavit 誓章;遗产申报誓章
U9JqZ! affidavit of no receipt 述明无收款的誓章
c6e?)(V> affiliate 联号;联营公司;附属公司
Iv{}U\ u affiliated company 附属公司;联号;联营公司
2W}RXqV< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;G w5gK^ affordability 负担能力
D,NjDIG8 African Development Bank [AfDB] 非洲开发银行
~sM334sQ after-acquired property 事后取得的财产
I!bG7;=_ after-hours dealing 市后交易
#oHHKl=M after-tax profit 税后盈利;税后利润;税后溢利
6ds&n#n agency agreement 代理协议
}+SnY8A=KZ agency expenses 代理机构的开支
Q 5Ln'La$ agency fee 代理费
g
>X!Q Agency Law 《代理法》
towQoqv agent 代理人;承销人
_Wgg=A"G agent of company 公司代理人
xEbcF+@ agent's fee 代理人费;经纪费
,\Cy'TSz aggregate 总计;总数;总体数字
hGPjH=^EM aggregate amount 总款额;总额
oqG
0 @@ aggregate assets and liabilities 总体资产与负债
xNT[(( aggregate at constant price 按固定价格计算的总体数字
UA{A G; aggregate demand 总需求
T;I a;<mfE aggregate gross position 总持仓量
0Tq6\: aggregate limit 总限额
;0ake%v] aggregate of salaries tax 合计薪俸税
J.~$^-&! aggregate performance 总体表现;总体业绩
;hRo}
+\l aggregate supply 总体供应
{AJspLcG aggregate surplus 总盈余
s$mcIMqs aggregate total 整体总额
4SmhtC aggregate value 总值;合计价值
ny{|{a aggregated basis 合计基准
y+@7k3" aggregated net chargeable income 合计应课税入息实额
yY8q{\G aggregation 合并计算;合计;总和
nd-y`@z aggregation of incomes of husband and wife 夫妇入息合并计算
0&Zm3(} aggregation of property 财产的总和
j:rGFd agio 差价;贴水
]>&au8 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》
z0a=A:+/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mL ]zkD_ 《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》
|_Z(}%
<o Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wQDKv'zU1 《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》
s-Bpd#G>/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S$ dFz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ShFSBD\M# agreement for a settlement 授产协议
gTm[ <Y agreement for assignment 转让协议
_z~|*7@ agreement for sale 售卖协议;买卖协议
V{ECDgP agreement for sale and purchase 买卖协议
9tWu>keu agreement for the payment of interest 支付利息协议
Wfz&:J# agreement for the repayment of money 还款协议
;i> |5tEy agreement of reinsurance 再保险协议
f8!*4Bw Agricultural Bank of China 中国农业银行
3
rV)JA air passenger departure tax 飞机乘客离境税
k#&d`?X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3Jf_3c airport tax 机场税
z\{ y[3- alcohol duty 酒精税
44b;]htv alienation 让与;让渡;转让
>d&B: alimony 生活费;赡养费
z`y!C3w< All Ordinaries Index [AOI] 所有普通股指数
rgJKXl;@s all risks 全险;综合险
9])dLL0 All Sales Record for Stock Market 《股票市场成交报告》
a^>0XXr}Y Allied Capital Resources Limited 新联财务有限公司
Z~[ c65Nlu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
qlNK } allocation letter 拨款信件
R#DnV[!\ allocation of fund 分配款项;预留款项
k|'{$/n allocation of profit 利润分配;溢利分配
6=0"3%jn@ allocation warrant 拨款令
<!EdND = allotment 分配;配股
_ ?]bd-E allotment notice 股份配售通知;配股通知
S=@.<gS allotment of shares 股份分配
HN]roSt~ allowable 可获宽免;免税的
+`>Tuz~ allowable business loss 可扣除的营业亏损
Lk9X>`b#B allowable expenses 可扣税的支出
pX `BDYg. allowance 免税额;津贴;备抵;准备金
yY_Zq\ allowance for debts 债项的免税额
4}E|CD/pZ allowance for depreciation by wear and tear 耗损折旧免税额
^}fc]ovV allowance for funeral expenses 殡殓费的免税额
b"DaLwKkz allowance for inflation 为通货膨胀而预留的款项;通胀准备金
FL*qV"r^n allowance for repairs and outgoings 修葺及支出方面的免税额
dj>zy allowance to debtor 给债务人的津贴
38#BINhBt alteration of capital 资本更改
LX2rg\a+% alternate trustee 候补受托人
589hfET amalgamation 合并
H]As2$[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%38HGjS ambit of charges 征税范围;收费范围
N@6+DHt amended valuation 经修订的估值
;+jz=9Q- American Commodities Exchange 美国商品交易所
*oZ]k`-!8 American Express Bank Limited 美国运通银行
i[_B~/_ American Stock Exchange 美国证券交易所
g9C/Oj`I amortization 摊销
4@19_+3 amount due from banks 存放银行同业的款项
"%]<Co<S amount due from banks abroad 存放海外银行同业的款项
wr>[Eo@%\ amount due from holding companies 控股公司欠款
?TTtGbvU amount due from local banks 存放本港银行同业的款项
x#
M MrV&M amount due to banks 银行同业的存款
U1nObA amount due to banks abroad 海外银行同业的存款
;GQCq@)- amount due to holding companies 控股公司存款
,Y9bXC8+dU amount due to local banks 本港银行同业的存款
)<YfLDgTs amount due to outport banks 外埠银行同业的存款
BPO)<bx_ amount for note issue 发行纸币的款额
!r^fX=X>' amount of bond 担保契据的款额
M18> %zM amount of consideration 代价款额
t^Z-0jH amount of contribution 供款数额
t?1b(oJ amount of indebtedness 负债款额
KEfN!6 amount of principal of the loan 贷款本金额
A; _Zw[ amount of rates chargeable 应征差饷数额
%Yw?!GvL[ amount of share capital 股本额
Q rBb!.r amount of sums assured 承保款额
xB4}9zN s amount of variation 变动幅度
eYtP396C| amount of vote 拨款数额
'`+8'3K~E amount payable 应付款额
xQUskjv/ amount receivable 应收款额
@=<B8VPJd Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&ci;0P#Q analysis 分析
xqSoE[<v ancillary risk 附属风险
,{6Vf|? annual account 周年帐目;周年帐目报表;年度决算;年结
!(gMr1}w annual accounting date 年结日期
s@02?+/ annual allowance 每年免税额;年积金;年度津贴;年津
B)/L[ )S annual balance 年度余额
DbWaF5\yD annual disposable income 每年可动用收入
$U=j<^R}a annual estimates 周年预算
z!s1$5:" 0 annual fee 年费
Y~TD)c= annual general meeting 周年大会
"%I<yUP]U annual growth rate 年增率;每年增长率
+7\"^D annual long-term supplement 长期个案每年补助金
*Z8qd{.$q annual pensionable emolument 可供计算退休金的年薪
J5!-<oJ/ annual report 年报
&M>o Annual Report on the Consumer Price Index 《消费物价指数年报》
-bd'sv annual return 周年报表;周年申报表;每年报税表格
U3**x5F_ Annual Return Rules 《周年报表规则》
%ZsdCQc{` annual review of consumer prices 每年消费物价回顾
\/s0p annual roll-forward basis 逐年延展方式
Y{d-k1?s5 annual salary 年薪
[a_'pAH annual statement 年度报表;年度决算表
(nu;o!mo9 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
5pU/X.lc annuitant 年金受益人
G\z5Ue* annuity 年金
6$)FQ
U annuity contract 年金合约
HDO_r(i annuity on human life 人寿年金
vw6>eT antecedent debt 先前的债项
OF} ."a ante-dated cheque 倒填日期支票
}
fa anticipated expenditure 预期开支
p%R+ c anticipated net profit 预期纯利
cJE4uL< anticipated revenue 预期收入
%p:Z(zU anti-inflation measure 反通货膨胀措施
z3c7 anti-inflationary stance 反通货膨胀立场
>fi_:o apparent deficit 表面赤字
704_ehrlE apparent financial solvency 表面偿债能力
RnSll- apparent partner 表面合伙人
p\P) application for personal assessment 个人入息课税申请书
^[&,MQU{7 application of fund 资金应用
Wl7S<>hg4 application to release as liquidator and to destruct the books of accounts and documents
Q?V+
0J 申请免除清盘人职务及毁灭帐簿与文件
-TMg9M4 appointed actuary 委任精算师
9m.MGJbQ_f appointed auditor 委任核数师;委任审计师
Wn{MY=5Y appointed trustee 委任的受托人
"TI>_~ appointer 委任人
%'uei4 apportioned pro rata 按比例分摊
/|8rVYSs apportionment 分配;分摊
O"X:3srJ` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
F/PH=Dk apportionment formula 分摊方程式
uPy5<