A:
'g]=.K+@} A share A股;甲类股份
7&px+155 abatement of tax 减税;减扣免税额
,$BgR2^ ABN AMRO Bank N.V. 荷兰银行
;24'f-Eri above-the-line expenditure 线上项目支出;经常预算支出
-s89)lUkS above-the-line receipt 线上项目收入;经常预算收入
CfY7<o1> ABSA Asia Limited 南非联合亚洲有限公司
O8$~*NFJf absolute change 绝对数值变更
U,38qKE absolute expenditure 实际开支
a6qwL4 absolute guideline figure 绝对准则数字
.}~$1QKS absolute interest 绝对权益
oc((Yo+B absolute order of discharge 绝对破产解除令
08O7F absolute profit margin 绝对利润幅度
3/l\ <{ absolute value 实值;绝对值
u6p5:oJj, absolutely vested interest 绝对既得权益
,,}sK absorbed cost 已吸收成本;已分摊成本
,wlbIl~ absorption 吸收;分摊;合并
s~)L_ p absorption rate 吸收率;摊配率;分摊率
f^u^-l ACB Finance Limited 亚洲商业财务有限公司
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)#G@fRX acceptable form of reciprocity 合理的互惠条件
k%^<}s@ acceptable rate 适当利率;适当汇率
~z>BfL acceptance agreement 承兑协议
Wk,6) jS=} acceptance for honour 参加承兑
i[8NO$tN1) acceptor 承兑人;接受人;受票人
PC[cHgSYU acceptor for honour 参加承兑人
gjQ=8&i accident insurance 意外保险
@?Fx Accident Insurance Association of Hong Kong 香港意外保险公会
^ePsIl1E accident insurance scheme 意外保险计划
aSTFcz" accident year basis 意外年度基准
Ny B&uf accommodation 通融;贷款
y]J3hKs accommodation bill 通融票据;空头票据
IJldN6&\q accommodation party 汇票代发人
e"PMvQ account balance 帐户余额;帐户结余
srsK:%` account book 帐簿
n+X1AOE[L account collected in advance 预收款项
:4{Qh account current book 往来帐簿
|@+8]dy:l account of after-acquired property 事后取得的财产报告
[qW<D/@ account of defaulter 拖欠帐目
}}s8D>;G~ account payable 应付帐款
N:OD0m%`) account payee only [A/C payee only] 只可转帐;存入收款人帐户
0Ux<16# account receivable 应收帐款
4uX,uEa account receivable report 应收帐款报表
6mi$.'
qP account statement 结单;帐单;会计财务报表
tnN'V account title 帐户名称;会计科目
Tt`L(oF accountant's report 会计师报告
yS+(< Accountant's Report Rules 会计师报告规则
^g-Fg>&M accounting and auditing procedure 会计与审计程序;会计与核数程序
C(xqvK~p Accounting Arrangements 《会计安排》
U%h7h`=F? accounting basis 会计基础
70duk:Ri0 accounting by Official Receiver 破产管理署署长呈交的帐目
qP qy4V.; Accounting Circular 《会计通告》
aN:HG)$@ accounting class 会计类别
9e-*JYF]C accounting date 记帐日期;会计结算日期
u>81dO]H accounting for money 款项核算
xJN |w\& Accounting Officer 会计主任
iwB8I^ accounting period 会计报告期;会计期
0Y[*lM- accounting policy 会计政策;会计方针
~Vwk:+): accounting practice 会计惯例
m;1'u;
accounting principle 会计准则
<Kh?Ad>N accounting record 会计记录
?_8%h`z accounting report 会计报告
T.J`S(oI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pn|p(6 Accounting Society of China 中国会计学会
DL
%S(l accounting statement 会计报表
V;H
d)v(j accounting system 会计制度;会计系统
_k6x=V;9g accounting transaction 会计事项;帐务交易
O<4Q$|=&? accounting treatment 会计处理
2wGF-V accounting year 会计年度
n}=rj7 accretion 增值;添加
4U}zJP(L accrual 应计项目;应累算数目
k\nH&nb accrual basis 应计制;权责发生制
fE'-.nA+ accrual basis accounting 应计制会计;权责发生制会计
E!dz/. accrue 应累算;应计
/SbSID_a accrued benefit 应累算利益
{ms,q_Zr accrued charges 应计费用
]bs+: accrued cumulative preference share dividend 应累算的累积优先股股息
ht2
f-EKf{ accrued expenses 应累算费用
Xg,0 /P~ accrued interest payable 应付利息;应计未付利息
7WgIhQ~ accrued interest receivable 应收利息;应计未收利息
n?zbUA# accrued right 累算权益
$Z,i|K; accruing profit 应累算的利润
7U&5^s
)J accumulated fiscal reserve 累积财政储备
x(rd$oZO accumulated profit 累积利润;滚存溢利
S@9w'upd accumulated reserve 累积储备
iJ,M-GHK accumulation of surplus income 累积收益盈余
YR?3 61FK acquired assets 既得资产
<9ePi9D( acquisition 收购;购置;取得
hU 9\y acquisition cost 购置成本
N 9c8c acquisition expenses 购置费用
Q^*G`&w, acquisition of 100% interest 收购全部股权
*^X#Eb acquisition of control 取得控制权
umZlIH[7 acquisition of fixed assets 购置固定资产
P4hZB_.= acquisition of shell “买壳”
di"C]" ; acquisition price 收购价
Tld1P69( act of God 天灾
s.VUdR" acting partner 执事合伙人
fEHh]%GT` active market 买卖活跃的市场;交投畅旺的市场;旺市
g Cg4;b6g active partner 积极参与的合伙人
@YEw^J~ active trading 交投活跃
g&{gD^9)4 actual circulation 实际流通
: :F! actual cost 实际成本
8$2l^ actual expenditure 实际开支;实际支出
"|(rVj= actual income 实际入息;实际收入;实际收益
aUKh})B actual market 现货市场
9BqQ^`bu actual price 现货价;实际价格
7bA4P* actual profit 实际利润
AF6d#Klog actual quotation 实盘;实际价位;实际报价
dNOX&$/= actual year basis 按实际年度计算
F5<"ktnI actuals 实货
G/NTe actuarial investigation 精算调查
;[FW! actuarial principle 精算原则
xN e_qO actuarial report 精算师报告
fndK/~?]H Actuarial Society of Hong Kong 香港精算学会
c_@XQ&DC` actuarial valuation 精算师估值
3DxZ#/! actuary 精算师
t)\D ad referendum agreement 暂定协议;有待覆核的协定
K?5B>dv@A ad valorem duty 从价税;按值征税
2=igS#h ad valorem duty system 从价税制
`%FIgE^ ad valorem fee 从价费
}V\P,ck ad valorem tariff 从价关税
}%-UL{3% additional allowance 额外免税额
]cx" additional amount for unexpired risk 未过期风险的额外款额
H;b8I additional assessable profit 补加应评税利润
fKPiRlLS additional assessment 补加评税
JVD@I{ additional commitment 额外承担
9=Y,["br$_ additional commitment vote 额外承担拨款
^t\kLU additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\?bwm&6+r additional dependent parent allowance 供养父母额外免税额
@`w' additional provision 额外拨款
WpXODkQL additional stamp duty 附加印花税
66I|0_ additional tax 补加税罚款;补加税款
>&$ $(Bp Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
P3+)pOE-SI adjudged bankrupt 被裁定破产
aeG#:
Ln+{ adjudicated bankrupt 裁定破产人
ML=hKwCA adjudication fee 裁定费;评定印花税额手续费;评估契据费
di-O*ug adjudication of bankruptcy 裁定破产;宣告破产
Aivu %}_| adjudication of insolvency 裁定无力偿还债务
_ff=B adjusted actual 经调整的实数;调整后的实数
a9yIV5_N adjusted current assets 经调整的流动资产;调整后的流动资产
ArNur~ adjusted figure 经调整的数字;调整后的数额
2(c<U6#C'l adjusted liabilities 经调整的负债;调整后的负债
4a(g<5wfI adjusted loss 经调整的亏损;调整后的亏损
o>xxmyW| 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
?D RFsA adjusted profit 经调整的利润;调整后的利润
[ea6dv4p adjusted surplus 经调整的盈余额;调整后的盈余额
u}JQTro adjusted value 经调整的价值;调整后的价值
mr:kn0 adjustment 调整;修订;理算〔保险〕
2uvQf&, adjustment centre 调剂中心
s(1_: adjustment lag 调整过程的时间差距;调整时差
9F2w.(m adjustment mechanism 调整机制
AzHIp^ adjustment of loss 亏损调整
P`\m9"7 adjustment process 调整过程;调整程序
ke3HK9P; adjustment range 调整幅度
- XE79 fQ administered exchange rate 受管制汇率
q`/amI0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1VhoJGH;C administration expenses 行政费用
7sQ]w
administration fee 手续费;行政费
/Nj:!!
AN administration in bankruptcy 破产管理
Q3B'-BZe administration order 遗产管理令
LP5eFl`|T administrator 管理人;遗产管理人
S1}1"y/ administrator of the estate 遗产管理人
8gVxiFjo admission of debt 债项承认书
5?V? admission of proof 接纳债权证明
tx:rj6-z advance 放贷款项;垫付款项;预支款项;预付款项
jw:4fb advance account 暂支帐目;预付款帐户
, aRJ!AZ advance compensation 预付补偿金
r*X}3t* advance from shareholder 股东垫款
D%c7JK advance pending reimbursement 预支以待日后付还
"|.+L advanced economy 先进经济体系
8\qCj.>S advancement 预付;预付财产
&[?u1qQ%o advances warrant 垫款令
$$2S*qY advancing 贷出
At`1) adverse balance 逆差
QOkE\ro adverse exchange 逆汇
Z$OF|ZZQ advertisement addressed to shareholders 在报章刊登的致股东通告
GibggOj2Q, advice for collection 托收通知书
^}i50SG:y advice of drawing 提款通知书;汇票通知书
|QAeQWP+1 advice of payment 付款通知
,z?<7F1q= Advisory Committee [Securities and Futures Commission]
2a._?(k_y 谘询委员会〔证券及期货事务监察委员会〕
9B!im\]O Advisory Committee on Diversification 经济多元化谘询委员会
4i+PiD:H affidavit 誓章;遗产申报誓章
4b3 F9 affidavit of no receipt 述明无收款的誓章
W2r6jm! affiliate 联号;联营公司;附属公司
<|KKv5[ affiliated company 附属公司;联号;联营公司
]MqH13`)A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%nDPM? aO affordability 负担能力
<?q&PCAn^ African Development Bank [AfDB] 非洲开发银行
YLA557~ after-acquired property 事后取得的财产
]YisZE4s after-hours dealing 市后交易
RE`J"& after-tax profit 税后盈利;税后利润;税后溢利
egxJ3. agency agreement 代理协议
)Dk0V!%N agency expenses 代理机构的开支
1jUhG2y agency fee 代理费
rZ8Y=) e Agency Law 《代理法》
@\%)'WU agent 代理人;承销人
3PvZ_!G agent of company 公司代理人
h}anTFKP agent's fee 代理人费;经纪费
w-0O j aggregate 总计;总数;总体数字
RvyBg:Aj5 aggregate amount 总款额;总额
l6&v}M aggregate assets and liabilities 总体资产与负债
Ie^Dn!0S aggregate at constant price 按固定价格计算的总体数字
1K?
&
J2 aggregate demand 总需求
!^>LOH>j aggregate gross position 总持仓量
AhbT/ aggregate limit 总限额
ADLa.{ aggregate of salaries tax 合计薪俸税
qrkRD*a aggregate performance 总体表现;总体业绩
66^1&D" aggregate supply 总体供应
in=k:j,U0 aggregate surplus 总盈余
)}k?r5g aggregate total 整体总额
O?j98H
Sya aggregate value 总值;合计价值
CfkNy[}= aggregated basis 合计基准
RS||KA])J aggregated net chargeable income 合计应课税入息实额
Q
!RVD*( aggregation 合并计算;合计;总和
!
kOl$!X4 aggregation of incomes of husband and wife 夫妇入息合并计算
xu%!
b0 aggregation of property 财产的总和
[}9XHhY1O= agio 差价;贴水
<\}Y@g8 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
fcE/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.UT,lqEkv 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
{0A[v}X ~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b2}QoJ@` 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
#czyr@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-~<q,p"e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:]u}xDv3 agreement for a settlement 授产协议
Ry8WNVO}R agreement for assignment 转让协议
7/^TwNsv agreement for sale 售卖协议;买卖协议
~q8V<@? agreement for sale and purchase 买卖协议
Zv1Bju*y agreement for the payment of interest 支付利息协议
8aZey_Hw;+ agreement for the repayment of money 还款协议
sO{0hZkc agreement of reinsurance 再保险协议
~*' 8=D?) Agricultural Bank of China 中国农业银行
l$p_])x air passenger departure tax 飞机乘客离境税
(Qx-KRH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h87L8qh9 airport tax 机场税
h-2E9Z alcohol duty 酒精税
OU)p)Y_z alienation 让与;让渡;转让
L6rs9su=7 alimony 生活费;赡养费
{x&jh|f`g All Ordinaries Index [AOI] 所有普通股指数
,rH)}C<Q+ all risks 全险;综合险
&-8-xw#. All Sales Record for Stock Market 《股票市场成交报告》
RXx?/\~yd; Allied Capital Resources Limited 新联财务有限公司
qa0JQ_?o] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3I>S:|=K allocation letter 拨款信件
^7~SS2t! allocation of fund 分配款项;预留款项
_Y
><ih allocation of profit 利润分配;溢利分配
0'\FrG allocation warrant 拨款令
k@t,[ allotment 分配;配股
G3_mWppH allotment notice 股份配售通知;配股通知
4ye`;hXy allotment of shares 股份分配
?(,5eg allowable 可获宽免;免税的
e&H<lT allowable business loss 可扣除的营业亏损
(1elF) allowable expenses 可扣税的支出
MOqA$b allowance 免税额;津贴;备抵;准备金
VH7iH|eW allowance for debts 债项的免税额
W3o}.|] allowance for depreciation by wear and tear 耗损折旧免税额
J++sTQ(!? allowance for funeral expenses 殡殓费的免税额
"f&i 251 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
a_pCjG89 allowance for repairs and outgoings 修葺及支出方面的免税额
llZ"uTK\M allowance to debtor 给债务人的津贴
/ie3H,2 alteration of capital 资本更改
LKqog%,c alternate trustee 候补受托人
];b!*Z amalgamation 合并
:i,c<k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H%NLL4&wu ambit of charges 征税范围;收费范围
9$P l'>5 amended valuation 经修订的估值
F'5d\ v American Commodities Exchange 美国商品交易所
[#Nx>RY American Express Bank Limited 美国运通银行
n7, 6a American Stock Exchange 美国证券交易所
~U7\ LBF amortization 摊销
:S+U}Sm[ amount due from banks 存放银行同业的款项
?^yh5 amount due from banks abroad 存放海外银行同业的款项
-YRL>]1 amount due from holding companies 控股公司欠款
YW$x: amount due from local banks 存放本港银行同业的款项
M;p q2$ amount due to banks 银行同业的存款
/H;kYx amount due to banks abroad 海外银行同业的存款
P7>C4rmQ amount due to holding companies 控股公司存款
.z-^Ga* amount due to local banks 本港银行同业的存款
y`B!6p
5j amount due to outport banks 外埠银行同业的存款
VI|DMx
amount for note issue 发行纸币的款额
$p6Xa;j$ 9 amount of bond 担保契据的款额
TJw.e/ amount of consideration 代价款额
Pu%>j'A amount of contribution 供款数额
L1Cn amount of indebtedness 负债款额
+{Jf]"KD amount of principal of the loan 贷款本金额
tls6rto amount of rates chargeable 应征差饷数额
"PX3%II amount of share capital 股本额
XM@-Y&c$A amount of sums assured 承保款额
!iitx U amount of variation 变动幅度
EkjK92cF amount of vote 拨款数额
kkE)zF amount payable 应付款额
$NGtxZp amount receivable 应收款额
bhm~Ii Amsterdam Stock Exchange 阿姆斯特丹证券交易所
aji~brq analysis 分析
:7DVc&0 ancillary risk 附属风险
^0ZKHR(}e annual account 周年帐目;周年帐目报表;年度决算;年结
j=jrzG+` annual accounting date 年结日期
E'BH7JV annual allowance 每年免税额;年积金;年度津贴;年津
eR*
]<0= annual balance 年度余额
#`#aSqGmc annual disposable income 每年可动用收入
dW^_tzfF7 annual estimates 周年预算
$L#Z?76v annual fee 年费
w7t"&=pF7 annual general meeting 周年大会
<j8&u/Za~' annual growth rate 年增率;每年增长率
fkv{\zN annual long-term supplement 长期个案每年补助金
l#vw
L15 annual pensionable emolument 可供计算退休金的年薪
QRmQ> annual report 年报
g*AD$": Annual Report on the Consumer Price Index 《消费物价指数年报》
0[!gk]p annual return 周年报表;周年申报表;每年报税表格
lRATrp#T Annual Return Rules 《周年报表规则》
jVFRq T% annual review of consumer prices 每年消费物价回顾
HH~
du annual roll-forward basis 逐年延展方式
@#--dOWYR annual salary 年薪
Ye=7Y57Nr annual statement 年度报表;年度决算表
hzPB~obC 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
u FYQ^ annuitant 年金受益人
#<i><EG annuity 年金
.McoW7|Y annuity contract 年金合约
I`$I0 annuity on human life 人寿年金
hIO4%RQj_ antecedent debt 先前的债项
vzrD" ante-dated cheque 倒填日期支票
#&2N,M!Q anticipated expenditure 预期开支
sv{0XVn+^ anticipated net profit 预期纯利
ZLio8 anticipated revenue 预期收入
MoR-8vnJ anti-inflation measure 反通货膨胀措施
*sIG& anti-inflationary stance 反通货膨胀立场
l[\,*C apparent deficit 表面赤字
?nGf Wx^ apparent financial solvency 表面偿债能力
%:;[M|. apparent partner 表面合伙人
K"6+X|yxE application for personal assessment 个人入息课税申请书
gS<