A:
/V{1Zw= A share A股;甲类股份
UhKd o abatement of tax 减税;减扣免税额
FNw0x6,~R ABN AMRO Bank N.V. 荷兰银行
E!9(6G4 above-the-line expenditure 线上项目支出;经常预算支出
EzeU-!|W above-the-line receipt 线上项目收入;经常预算收入
SDc8\ms ABSA Asia Limited 南非联合亚洲有限公司
i'QR-B&Z absolute change 绝对数值变更
F%:74.]Y absolute expenditure 实际开支
UQg_y3
#V absolute guideline figure 绝对准则数字
~>#?.f absolute interest 绝对权益
iYf)FPET absolute order of discharge 绝对破产解除令
cy(4g-b]@e absolute profit margin 绝对利润幅度
B'e@RhU; absolute value 实值;绝对值
&qzy?/i8 absolutely vested interest 绝对既得权益
i-}Tt<^ absorbed cost 已吸收成本;已分摊成本
jL7r1pu5 absorption 吸收;分摊;合并
p/qu4[Mm absorption rate 吸收率;摊配率;分摊率
^;9<7h[l ACB Finance Limited 亚洲商业财务有限公司
Hz"FGwd acceptable form of reciprocity 合理的互惠条件
<L('RgA@X acceptable rate 适当利率;适当汇率
hD[r6c acceptance agreement 承兑协议
wmA TV/ acceptance for honour 参加承兑
t#VX#dJ acceptor 承兑人;接受人;受票人
)<f4F!?,A acceptor for honour 参加承兑人
(HXKa][T accident insurance 意外保险
Hr7?#ZX;e Accident Insurance Association of Hong Kong 香港意外保险公会
;Dbx5-t accident insurance scheme 意外保险计划
^?2zoS#iw accident year basis 意外年度基准
.EReYZO accommodation 通融;贷款
&ty-aB=F accommodation bill 通融票据;空头票据
)MF 4b][ accommodation party 汇票代发人
id9 XwWV account balance 帐户余额;帐户结余
{;|pcx\L6~ account book 帐簿
'1rGsfp6In account collected in advance 预收款项
9q+W>wt account current book 往来帐簿
|~ytAyw account of after-acquired property 事后取得的财产报告
*8_Dn}u?Jx account of defaulter 拖欠帐目
;.Ld6JRunw account payable 应付帐款
V!(7=ku!` account payee only [A/C payee only] 只可转帐;存入收款人帐户
$) M2 account receivable 应收帐款
%JH/|mA&| account receivable report 应收帐款报表
@u`W(Ow account statement 结单;帐单;会计财务报表
kl[(!"p account title 帐户名称;会计科目
l =t/"M= accountant's report 会计师报告
V'gJtF Accountant's Report Rules 会计师报告规则
]imVIu accounting and auditing procedure 会计与审计程序;会计与核数程序
d!46`b$rd Accounting Arrangements 《会计安排》
pN)x,<M) accounting basis 会计基础
6"o=`Sq accounting by Official Receiver 破产管理署署长呈交的帐目
Wx8:GBM$2 Accounting Circular 《会计通告》
P*B@it accounting class 会计类别
lXF7)H&T accounting date 记帐日期;会计结算日期
;5.<M<PH accounting for money 款项核算
EP"Z 58&$R Accounting Officer 会计主任
T*gG <8 accounting period 会计报告期;会计期
)o~/yB7 accounting policy 会计政策;会计方针
tSux5yV accounting practice 会计惯例
# S/n3 accounting principle 会计准则
*>"NUHq accounting record 会计记录
mr/?w0(C accounting report 会计报告
,(Ol]W} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YK[2KTlo Accounting Society of China 中国会计学会
Mtv{37k~ accounting statement 会计报表
10h;N[ accounting system 会计制度;会计系统
IU5T5p accounting transaction 会计事项;帐务交易
0e+#{k accounting treatment 会计处理
OF={k[ accounting year 会计年度
+ue1+# accretion 增值;添加
NP\mzlI~@ accrual 应计项目;应累算数目
UGd\`*Cj accrual basis 应计制;权责发生制
Qu,R6G accrual basis accounting 应计制会计;权责发生制会计
NtM ?Jh accrue 应累算;应计
~;]kqYIJ accrued benefit 应累算利益
b9#(I~} accrued charges 应计费用
,`RX~ H=C accrued cumulative preference share dividend 应累算的累积优先股股息
{aq)Y>o5:T accrued expenses 应累算费用
[*5]NNB accrued interest payable 应付利息;应计未付利息
cfilH"EK accrued interest receivable 应收利息;应计未收利息
{Q37a=;, accrued right 累算权益
Bm,Vu 1]t accruing profit 应累算的利润
|&{S ~^$ accumulated fiscal reserve 累积财政储备
Su7N ?X! accumulated profit 累积利润;滚存溢利
L%(NXSfu7 accumulated reserve 累积储备
~##FW|N) accumulation of surplus income 累积收益盈余
MJqWc6{ n acquired assets 既得资产
qPD(D{,f$ acquisition 收购;购置;取得
.{c7 I!8 acquisition cost 购置成本
14 ,t acquisition expenses 购置费用
M;Pry3J acquisition of 100% interest 收购全部股权
HV)aVkr/& acquisition of control 取得控制权
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y|Dm74 acquisition of fixed assets 购置固定资产
lya},_WCq acquisition of shell “买壳”
RqGX(Iuv acquisition price 收购价
Li}5aK act of God 天灾
_~;%zFX acting partner 执事合伙人
{pH# zs4Y active market 买卖活跃的市场;交投畅旺的市场;旺市
]b;m~|9 active partner 积极参与的合伙人
xl`AiO `K active trading 交投活跃
!hZ:
\&V actual circulation 实际流通
*|g[Mn actual cost 实际成本
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l;T actual expenditure 实际开支;实际支出
O+|C<;K actual income 实际入息;实际收入;实际收益
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?vGI= actual market 现货市场
YLQ0UeDN' actual price 现货价;实际价格
a{r"$>0 actual profit 实际利润
3sdL\ actual quotation 实盘;实际价位;实际报价
<fG\J actual year basis 按实际年度计算
"lw|EpQk` actuals 实货
i(;`x actuarial investigation 精算调查
Znb7OF^#" actuarial principle 精算原则
t!3N|`x actuarial report 精算师报告
M yHv> Actuarial Society of Hong Kong 香港精算学会
aH{)|? actuarial valuation 精算师估值
M)+p H actuary 精算师
$ch`.$wx ad referendum agreement 暂定协议;有待覆核的协定
=/46;844T ad valorem duty 从价税;按值征税
.>F4s_6l ad valorem duty system 从价税制
Ch>F11kC ad valorem fee 从价费
Dho6N]86r ad valorem tariff 从价关税
T2<%[AF0 additional allowance 额外免税额
T9Q3I additional amount for unexpired risk 未过期风险的额外款额
YPI)^ } additional assessable profit 补加应评税利润
D?1fY!C:r additional assessment 补加评税
RSym9t90t additional commitment 额外承担
Icrnu}pl_ additional commitment vote 额外承担拨款
8i`>],,ch additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%r(WS_%K| additional dependent parent allowance 供养父母额外免税额
|}
b+$J additional provision 额外拨款
j0mN4Ny additional stamp duty 附加印花税
9m$;C'}Z additional tax 补加税罚款;补加税款
}l7+W4~ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
PmE)FthdP( adjudged bankrupt 被裁定破产
950N\Y@u adjudicated bankrupt 裁定破产人
/VT/KT{ adjudication fee 裁定费;评定印花税额手续费;评估契据费
tn'Jkwp adjudication of bankruptcy 裁定破产;宣告破产
dn-
[Gnde adjudication of insolvency 裁定无力偿还债务
k(dakFaC^ adjusted actual 经调整的实数;调整后的实数
qXW\/NT"p< adjusted current assets 经调整的流动资产;调整后的流动资产
KN|<yF adjusted figure 经调整的数字;调整后的数额
TSP%5v;Dh adjusted liabilities 经调整的负债;调整后的负债
11yXI[ adjusted loss 经调整的亏损;调整后的亏损
D:/ n2_ 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
.
|T=T0^ adjusted profit 经调整的利润;调整后的利润
8mreHa adjusted surplus 经调整的盈余额;调整后的盈余额
aP adjusted value 经调整的价值;调整后的价值
(CxA5u1|l adjustment 调整;修订;理算〔保险〕
RtMI[ adjustment centre 调剂中心
@=VxWU adjustment lag 调整过程的时间差距;调整时差
Kt_oo[ey{ adjustment mechanism 调整机制
LN5LT'CE adjustment of loss 亏损调整
,D+ydr adjustment process 调整过程;调整程序
[v"Z2F<.= adjustment range 调整幅度
;yt6Yp.6e administered exchange rate 受管制汇率
13!@LbC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QPx5`{nN administration expenses 行政费用
!RmVb}m administration fee 手续费;行政费
&ry*~"xoh administration in bankruptcy 破产管理
c
3QgX4vq administration order 遗产管理令
.Ix3wR9 administrator 管理人;遗产管理人
/e '3\,2_ administrator of the estate 遗产管理人
yXR1NYg admission of debt 债项承认书
9b+jT{Tg admission of proof 接纳债权证明
<xy@% advance 放贷款项;垫付款项;预支款项;预付款项
FbE/x$;~O advance account 暂支帐目;预付款帐户
/sKL|]i= advance compensation 预付补偿金
k5S;G"iJ advance from shareholder 股东垫款
`$6o*g>: advance pending reimbursement 预支以待日后付还
!LN8=u. advanced economy 先进经济体系
YvU%OO-+, advancement 预付;预付财产
6ZQ |L=Ytp advances warrant 垫款令
,&t+D-s<f advancing 贷出
EMmgX*iu@ adverse balance 逆差
EU?qLj': adverse exchange 逆汇
I@'[> t advertisement addressed to shareholders 在报章刊登的致股东通告
\Z]+j@9 advice for collection 托收通知书
uYUFxm advice of drawing 提款通知书;汇票通知书
7]h %?W! advice of payment 付款通知
y7,fFUKl Advisory Committee [Securities and Futures Commission]
+lym8n~-O 谘询委员会〔证券及期货事务监察委员会〕
2Xt4Rqk $ Advisory Committee on Diversification 经济多元化谘询委员会
1X?ro; affidavit 誓章;遗产申报誓章
Xul`>8y| affidavit of no receipt 述明无收款的誓章
}\"EI<$s affiliate 联号;联营公司;附属公司
Y
[`+7w affiliated company 附属公司;联号;联营公司
@Po5AK3cy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6R6Ub
0 affordability 负担能力
}@r23g% African Development Bank [AfDB] 非洲开发银行
(g##wa)L after-acquired property 事后取得的财产
Vm[Rp," after-hours dealing 市后交易
CY1WT after-tax profit 税后盈利;税后利润;税后溢利
nh} Xu~#_ agency agreement 代理协议
zKQ<Zr agency expenses 代理机构的开支
Cy~ IB [ agency fee 代理费
w$}q`k' Agency Law 《代理法》
ZoG@"vr2 agent 代理人;承销人
eHphM;C agent of company 公司代理人
1V%tev9a agent's fee 代理人费;经纪费
FOTe,F.8 aggregate 总计;总数;总体数字
0@ `]m aggregate amount 总款额;总额
8Y`Lq$u aggregate assets and liabilities 总体资产与负债
e=sc$1|4= aggregate at constant price 按固定价格计算的总体数字
]>n{~4a aggregate demand 总需求
.p#kW:zspA aggregate gross position 总持仓量
7H7
Xbi@ aggregate limit 总限额
? x%s
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0,Ds1y^ aggregate performance 总体表现;总体业绩
:@L7RZ`_ aggregate supply 总体供应
"Lp.*o aggregate surplus 总盈余
Fy=GU<&AI aggregate total 整体总额
k<9,Ypa
aggregate value 总值;合计价值
q*hn5 K* aggregated basis 合计基准
x@-K aggregated net chargeable income 合计应课税入息实额
V._-iw]v aggregation 合并计算;合计;总和
'P.y? aggregation of incomes of husband and wife 夫妇入息合并计算
yzS]FwW7 aggregation of property 财产的总和
T^A(v(^D agio 差价;贴水
Aiq Kf= Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
q\fbrv%I4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K9<8FSn 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
K;
#FU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;z:Rj}l 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1c$pz:$vX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$fb%?n{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|IAx!Z-P agreement for a settlement 授产协议
zEQ]5>mG agreement for assignment 转让协议
nW=6nCyvo agreement for sale 售卖协议;买卖协议
IFLphm5 agreement for sale and purchase 买卖协议
z
g7Q` agreement for the payment of interest 支付利息协议
)~'UJPK agreement for the repayment of money 还款协议
"*lx9bvV_ agreement of reinsurance 再保险协议
vl (``5{ Agricultural Bank of China 中国农业银行
,:S#gN{U air passenger departure tax 飞机乘客离境税
}&v}S6T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[@K'}\U^+ airport tax 机场税
8lk/*/} =< alcohol duty 酒精税
4
]oe`yx alienation 让与;让渡;转让
Xu{y5N alimony 生活费;赡养费
!'$*Z( All Ordinaries Index [AOI] 所有普通股指数
zw<<st Bp all risks 全险;综合险
]OpGD5jZ All Sales Record for Stock Market 《股票市场成交报告》
c)EYXo Allied Capital Resources Limited 新联财务有限公司
S^s-md> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
PMQTcQ^ allocation letter 拨款信件
[if(B\& allocation of fund 分配款项;预留款项
g~<[;6&