A:
\7Fp@ .S3 A share A股;甲类股份
}sM_^&e4X abatement of tax 减税;减扣免税额
9w-;d=(Q ABN AMRO Bank N.V. 荷兰银行
MX7$f (Hy above-the-line expenditure 线上项目支出;经常预算支出
3*e )D/lm above-the-line receipt 线上项目收入;经常预算收入
21hTun"W ABSA Asia Limited 南非联合亚洲有限公司
uC?/p1 absolute change 绝对数值变更
j^ttTq|l absolute expenditure 实际开支
hn e}G._b absolute guideline figure 绝对准则数字
JR|P]} absolute interest 绝对权益
LGWQBEXw absolute order of discharge 绝对破产解除令
T/q*k)IoR absolute profit margin 绝对利润幅度
7
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to = absolute value 实值;绝对值
D;Y2yc[v absolutely vested interest 绝对既得权益
hmv*IF. absorbed cost 已吸收成本;已分摊成本
D\ P-|} absorption 吸收;分摊;合并
BWzo|isv absorption rate 吸收率;摊配率;分摊率
GX N:= ACB Finance Limited 亚洲商业财务有限公司
$~r=I[5'( acceptable form of reciprocity 合理的互惠条件
>n5Kz]]% acceptable rate 适当利率;适当汇率
l'?(4N acceptance agreement 承兑协议
,1i l& acceptance for honour 参加承兑
@Dd3mWKq acceptor 承兑人;接受人;受票人
1+Bj` ACP acceptor for honour 参加承兑人
YGZa##i accident insurance 意外保险
*-s':('R Accident Insurance Association of Hong Kong 香港意外保险公会
+`TwBN,kp- accident insurance scheme 意外保险计划
p9eTrFDy? accident year basis 意外年度基准
\ZC0bHsA accommodation 通融;贷款
hho\e
8 accommodation bill 通融票据;空头票据
7+m.:~H3} accommodation party 汇票代发人
FeJKXYbk< account balance 帐户余额;帐户结余
^;;gPhhWV account book 帐簿
Xnxb.{C account collected in advance 预收款项
G4"[ynlWV account current book 往来帐簿
4iJ4g% ] account of after-acquired property 事后取得的财产报告
8e_9u@p+w account of defaulter 拖欠帐目
||#+ ^p7G account payable 应付帐款
<'O|7.
^^ account payee only [A/C payee only] 只可转帐;存入收款人帐户
3#h@,>Z; account receivable 应收帐款
>x${I`2w account receivable report 应收帐款报表
d4LH`@SUZ- account statement 结单;帐单;会计财务报表
_p%@x:\ account title 帐户名称;会计科目
t#7owY$^ accountant's report 会计师报告
2MDY nMy Accountant's Report Rules 会计师报告规则
`%=!_| accounting and auditing procedure 会计与审计程序;会计与核数程序
!-8y;,P Accounting Arrangements 《会计安排》
0~cbB accounting basis 会计基础
HCa EETk5 accounting by Official Receiver 破产管理署署长呈交的帐目
sDXQ{*6a Accounting Circular 《会计通告》
D#11
N^-K accounting class 会计类别
B{NGrC`5) accounting date 记帐日期;会计结算日期
78E<_UgcB accounting for money 款项核算
}nWW`:t kx Accounting Officer 会计主任
?8$h%Ov- accounting period 会计报告期;会计期
@eRv`O" accounting policy 会计政策;会计方针
P,7beHjf accounting practice 会计惯例
$WbfRyXi7' accounting principle 会计准则
=]0AZ accounting record 会计记录
u@kr;^m accounting report 会计报告
l8d }g Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xUDXg* Accounting Society of China 中国会计学会
DC=XPn/V accounting statement 会计报表
&DWSu`z accounting system 会计制度;会计系统
C 4\Q8uK accounting transaction 会计事项;帐务交易
<2fvEW/#v accounting treatment 会计处理
i$z*~SuM# accounting year 会计年度
O_&Km[ accretion 增值;添加
Yu|L6#[E accrual 应计项目;应累算数目
I>@Qfc
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9S{0vc/2@ accrual basis accounting 应计制会计;权责发生制会计
<is%lx(GDX accrue 应累算;应计
z5t"o ! accrued benefit 应累算利益
- s0QEQ accrued charges 应计费用
d0-T\\U accrued cumulative preference share dividend 应累算的累积优先股股息
9TV1[+JWe accrued expenses 应累算费用
Ai5D[ykX accrued interest payable 应付利息;应计未付利息
s@|TQ9e |j accrued interest receivable 应收利息;应计未收利息
HeM- accrued right 累算权益
'dcO-A:> accruing profit 应累算的利润
01o,9_|FL accumulated fiscal reserve 累积财政储备
V Rz9;=m accumulated profit 累积利润;滚存溢利
4|KtsAVp{ accumulated reserve 累积储备
>('Z9<|r: accumulation of surplus income 累积收益盈余
eed!SmP acquired assets 既得资产
$~:|Vj5iZ\ acquisition 收购;购置;取得
d7v_> acquisition cost 购置成本
\Gy+y` acquisition expenses 购置费用
8#15*'Y acquisition of 100% interest 收购全部股权
jR{Rd}QtQ acquisition of control 取得控制权
]D|Hq4ug acquisition of fixed assets 购置固定资产
N"2P]Zr acquisition of shell “买壳”
x: 2 o$+v3 acquisition price 收购价
.$"69[1H act of God 天灾
\rmge4`4 acting partner 执事合伙人
2-gI@8NPI active market 买卖活跃的市场;交投畅旺的市场;旺市
*@[+C~U active partner 积极参与的合伙人
6q~*\KRk active trading 交投活跃
CL"q" actual circulation 实际流通
(W_U<~`t actual cost 实际成本
&(rR)cG actual expenditure 实际开支;实际支出
Z_[jah actual income 实际入息;实际收入;实际收益
TXK82qTdf actual market 现货市场
R5MY\^H/A actual price 现货价;实际价格
{&.?u1C.\ actual profit 实际利润
A{ a`%FAV actual quotation 实盘;实际价位;实际报价
]nQ(|$rW
actual year basis 按实际年度计算
^I6GH?19>e actuals 实货
aKC3vR0 actuarial investigation 精算调查
+zSdP2s actuarial principle 精算原则
6#1:2ZHKG actuarial report 精算师报告
jW_FaPW(p Actuarial Society of Hong Kong 香港精算学会
`rI[ actuarial valuation 精算师估值
XnV$}T:?X actuary 精算师
3ypf_]< ad referendum agreement 暂定协议;有待覆核的协定
firiYL"=44 ad valorem duty 从价税;按值征税
B e2yS]U ad valorem duty system 从价税制
BI0 A0 ad valorem fee 从价费
Qb&gKQtt@ ad valorem tariff 从价关税
F[==vte| additional allowance 额外免税额
+v"%@lC}; additional amount for unexpired risk 未过期风险的额外款额
q<wQ/m additional assessable profit 补加应评税利润
1<3! additional assessment 补加评税
=j
S additional commitment 额外承担
!gFUC<4bu additional commitment vote 额外承担拨款
Q)}z$h55 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&p:GB_ additional dependent parent allowance 供养父母额外免税额
N!^5<2z@eT additional provision 额外拨款
kS$m$
D additional stamp duty 附加印花税
a1#
'uS9W additional tax 补加税罚款;补加税款
;U$EM+9 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
]$?\,` adjudged bankrupt 被裁定破产
f)!7/+9> adjudicated bankrupt 裁定破产人
%R LGO& adjudication fee 裁定费;评定印花税额手续费;评估契据费
f2RIOL, adjudication of bankruptcy 裁定破产;宣告破产
o:Q.XWa@MG adjudication of insolvency 裁定无力偿还债务
>X-*Hu'U# adjusted actual 经调整的实数;调整后的实数
\9s x_T adjusted current assets 经调整的流动资产;调整后的流动资产
A0 1D-) adjusted figure 经调整的数字;调整后的数额
UvM_~qo adjusted liabilities 经调整的负债;调整后的负债
dLy-J1h\ adjusted loss 经调整的亏损;调整后的亏损
{]dH+J7 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
<Z8^.t)| adjusted profit 经调整的利润;调整后的利润
1PjqXgN5p adjusted surplus 经调整的盈余额;调整后的盈余额
!0
-[}vvU adjusted value 经调整的价值;调整后的价值
K44j-Ypb adjustment 调整;修订;理算〔保险〕
X3,+aL` adjustment centre 调剂中心
SjB#"A5 adjustment lag 调整过程的时间差距;调整时差
)m[dfeqd + adjustment mechanism 调整机制
L% ?3VW adjustment of loss 亏损调整
F 5FzT^ adjustment process 调整过程;调整程序
6b9&V` adjustment range 调整幅度
*q |3QHZ administered exchange rate 受管制汇率
RTRi{p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5 ]v]^Y'? administration expenses 行政费用
gTjhD( administration fee 手续费;行政费
;(,1pi7| administration in bankruptcy 破产管理
f6zS_y9gn administration order 遗产管理令
Y]>Qu f.! administrator 管理人;遗产管理人
k=):>} administrator of the estate 遗产管理人
wx%TQ! admission of debt 债项承认书
KK4"H]!. admission of proof 接纳债权证明
"[BDa}Il advance 放贷款项;垫付款项;预支款项;预付款项
,3E9H&@j advance account 暂支帐目;预付款帐户
XT0:$0F advance compensation 预付补偿金
t?:Q advance from shareholder 股东垫款
a#G]5TZ advance pending reimbursement 预支以待日后付还
e<[0H 8 advanced economy 先进经济体系
y:3d`E4Xw advancement 预付;预付财产
[Y=X^"PF advances warrant 垫款令
,,KGcDBj advancing 贷出
-S,xR5 adverse balance 逆差
!@vM@Z" adverse exchange 逆汇
K:g:GEDgf advertisement addressed to shareholders 在报章刊登的致股东通告
0x/3Xz advice for collection 托收通知书
zr5(nAl advice of drawing 提款通知书;汇票通知书
DTR/.Nr'K advice of payment 付款通知
s.7s:Q` Advisory Committee [Securities and Futures Commission]
lYMNx|PF 谘询委员会〔证券及期货事务监察委员会〕
=ykOh_M Advisory Committee on Diversification 经济多元化谘询委员会
C#A\Rfi affidavit 誓章;遗产申报誓章
5zBayJh# affidavit of no receipt 述明无收款的誓章
d$(>=gzBQ affiliate 联号;联营公司;附属公司
{!9i8T affiliated company 附属公司;联号;联营公司
wu2C!gyBo affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ST[+k affordability 负担能力
2>bV+[@B African Development Bank [AfDB] 非洲开发银行
#RA3 T[A after-acquired property 事后取得的财产
qTl/bFD after-hours dealing 市后交易
U\\nSU after-tax profit 税后盈利;税后利润;税后溢利
,@'M'S agency agreement 代理协议
xFY<
ns agency expenses 代理机构的开支
~1yMw.04V agency fee 代理费
tuiQk=[c Agency Law 《代理法》
!(wH}ti agent 代理人;承销人
11Hf)]M
agent of company 公司代理人
tSvklI agent's fee 代理人费;经纪费
U.B=%S aggregate 总计;总数;总体数字
{k}EWV aggregate amount 总款额;总额
j$8i!C aggregate assets and liabilities 总体资产与负债
q
T pvz aggregate at constant price 按固定价格计算的总体数字
Y4B<]C4 aggregate demand 总需求
J|BZ{T}d aggregate gross position 总持仓量
VF<C#I aggregate limit 总限额
6(X5n5C aggregate of salaries tax 合计薪俸税
>.-$?2 aggregate performance 总体表现;总体业绩
X;?Z_3I:5 aggregate supply 总体供应
7JNy;$]/ aggregate surplus 总盈余
2m?!!Weq aggregate total 整体总额
o-D,K dY aggregate value 总值;合计价值
Iu -CXc aggregated basis 合计基准
AIXvS*Y, aggregated net chargeable income 合计应课税入息实额
WZ<kk T aggregation 合并计算;合计;总和
OLdD3OI aggregation of incomes of husband and wife 夫妇入息合并计算
,t]qe aggregation of property 财产的总和
<15POB agio 差价;贴水
%$l^C!qcY 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》
-Jtx9P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6^DsI 《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》
;I+"MY7D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b:iZ.I 《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》
MK<VjpP0( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9A4h?/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@-ma_0cZQ agreement for a settlement 授产协议
/@.c
59r agreement for assignment 转让协议
Q:x:k+O- agreement for sale 售卖协议;买卖协议
VnJ-nfA agreement for sale and purchase 买卖协议
vsM] <t agreement for the payment of interest 支付利息协议
!j3V'XU#Zn agreement for the repayment of money 还款协议
yT>t[t60/S agreement of reinsurance 再保险协议
Q l$t Agricultural Bank of China 中国农业银行
r12{XW?~ air passenger departure tax 飞机乘客离境税
Pj!{j)-tS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yO6
_Gq{ airport tax 机场税
^!*?vHx: alcohol duty 酒精税
Z-{!Z;T)z alienation 让与;让渡;转让
(&6C,O~n^. alimony 生活费;赡养费
/I'n] All Ordinaries Index [AOI] 所有普通股指数
?]=fC{Rh all risks 全险;综合险
9o7d3 ir) All Sales Record for Stock Market 《股票市场成交报告》
#f'(8JjY Allied Capital Resources Limited 新联财务有限公司
Y"uFlHN&i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Jb~ -)n2 allocation letter 拨款信件
E00zf3Jgv' allocation of fund 分配款项;预留款项
xmDX1sL** allocation of profit 利润分配;溢利分配
Ohm>^N;
allocation warrant 拨款令
>q&Q4E0 allotment 分配;配股
(Jw[}&+ allotment notice 股份配售通知;配股通知
!k&~|_$0@ allotment of shares 股份分配
Te8BFcJG allowable 可获宽免;免税的
id-VoHdK allowable business loss 可扣除的营业亏损
Hr$oT=x[ allowable expenses 可扣税的支出
LaZF=<w( allowance 免税额;津贴;备抵;准备金
k:4?3zJI allowance for debts 债项的免税额
bmAgB}Ior allowance for depreciation by wear and tear 耗损折旧免税额
sK:,c5^ allowance for funeral expenses 殡殓费的免税额
{I|k@ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
X*~NE\ allowance for repairs and outgoings 修葺及支出方面的免税额
6Upg\( allowance to debtor 给债务人的津贴
wE75HE`gW alteration of capital 资本更改
/s%I(iP4 alternate trustee 候补受托人
1>*]jj} amalgamation 合并
Gc9^Z= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~^.&nph ambit of charges 征税范围;收费范围
(%>Sln5hq amended valuation 经修订的估值
NEO~|B*oDU American Commodities Exchange 美国商品交易所
2`* %NJ American Express Bank Limited 美国运通银行
x~GV#c American Stock Exchange 美国证券交易所
ED/-,>[f amortization 摊销
tji,by#E/% amount due from banks 存放银行同业的款项
34C
^vBp amount due from banks abroad 存放海外银行同业的款项
LIH>IpamN amount due from holding companies 控股公司欠款
KrkZv$u, amount due from local banks 存放本港银行同业的款项
)).;p_nLZ amount due to banks 银行同业的存款
&,Q{l$`X amount due to banks abroad 海外银行同业的存款
fBH&AO$Q amount due to holding companies 控股公司存款
]tZ5XS amount due to local banks 本港银行同业的存款
h6x+.}} amount due to outport banks 外埠银行同业的存款
&1Fcwj amount for note issue 发行纸币的款额
1A-8,) amount of bond 担保契据的款额
YeJ95\jf amount of consideration 代价款额
g]xZ^M+ amount of contribution 供款数额
P&aH6*p1 amount of indebtedness 负债款额
>*} qGk amount of principal of the loan 贷款本金额
SEchF"KJQF amount of rates chargeable 应征差饷数额
^TWN_(-@ amount of share capital 股本额
~rCnST amount of sums assured 承保款额
n @L!{zY amount of variation 变动幅度
<J-OwO a-1 amount of vote 拨款数额
8"LaP3U amount payable 应付款额
_3p:q. amount receivable 应收款额
l``1^&K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@\l>
<R9V analysis 分析
F.8{
H9` ancillary risk 附属风险
w=e,gNO annual account 周年帐目;周年帐目报表;年度决算;年结
6sy%KO*A annual accounting date 年结日期
F'CUkVC0~P annual allowance 每年免税额;年积金;年度津贴;年津
>2syF{`j annual balance 年度余额
GIVs)~/Eq annual disposable income 每年可动用收入
8
(^2 annual estimates 周年预算
CES FkAj~ annual fee 年费
!T,7 annual general meeting 周年大会
24N,Bo
3 annual growth rate 年增率;每年增长率
Dlj=$25 annual long-term supplement 长期个案每年补助金
N/?MsrZw annual pensionable emolument 可供计算退休金的年薪
^z&xy41#B annual report 年报
iL 4SL}P Annual Report on the Consumer Price Index 《消费物价指数年报》
'v|2}T* annual return 周年报表;周年申报表;每年报税表格
$fKwJFr Annual Return Rules 《周年报表规则》
L)nVNY@Mc annual review of consumer prices 每年消费物价回顾
om_&|9B) annual roll-forward basis 逐年延展方式
8)POEY4 annual salary 年薪
3n:<oOV annual statement 年度报表;年度决算表
cHsJQU*K6 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
h/TPd] annuitant 年金受益人
b$R>GQ?# annuity 年金
, D1[}Lr=K annuity contract 年金合约
<Z8] W1) annuity on human life 人寿年金
$Qy(ed antecedent debt 先前的债项
2FVKgyV ante-dated cheque 倒填日期支票
h5F'eur anticipated expenditure 预期开支
}ZmdX^xB anticipated net profit 预期纯利
Y|VzeJC anticipated revenue 预期收入
1M;)$m: anti-inflation measure 反通货膨胀措施
~$\j$/A8/ anti-inflationary stance 反通货膨胀立场
1UM]$$:i apparent deficit 表面赤字
.V.N^8(:a apparent financial solvency 表面偿债能力
dY-a,ch"8p apparent partner 表面合伙人
>Au<y,Tw application for personal assessment 个人入息课税申请书
CQ( @7 application of fund 资金应用
x b0+4w| application to release as liquidator and to destruct the books of accounts and documents
}\0"gM 申请免除清盘人职务及毁灭帐簿与文件
@E>^\!nH appointed actuary 委任精算师
GC\/B0! appointed auditor 委任核数师;委任审计师
BkZ%0rw% appointed trustee 委任的受托人
KncoIw appointer 委任人
kTk?[BK apportioned pro rata 按比例分摊
8_,ZJ9l; apportionment 分配;分摊
_(z"l"l=$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R]Yhuo9,&n apportionment formula 分摊方程式
A zle ;\l` apportionment of estate duty 遗产税的分摊
}1W$9\% appraisal 估价;评估
y*(YZ zF appreciable growth 可观增长
]s -6GT appreciable impact 显着影响
a2rv4d= appreciable increase 可观增长
#`fT%'T! appreciation 增值;升值
|@g1|OWd| appreciation against other currencies 相对其他货币升值
``<1Lo@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j%}Jl appreciation tax 增值税
Zb}PP;O appropriation 拨款;拨用;拨付
_-&.=3\1 appropriation account 拨款帐目
heKI<[8l Appropriation Bill 拨款法案
31*6 ;( appropriation-in-aid system 补助拨款办法
|i`@!NrFL approved assets 核准资产
X2uX+}h*tA approved basket stock 认可一篮子证券
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.2sB6} approved budget 核准预算
;9PM?Iy[ approved charitable donation 认可慈善捐款
~/U0S.C approved charitable institution 认可慈善机构
O%&@WrFq approved currency 核准货币;认可货币
Vw*x3>` approved estimates 核准预算
`aUp&8{ approved estimates of expenditure 核准开支预算
W =zG approved overseas insurer 核准海外保险人
qj6`nbZ{va approved overseas trust company 核准海外信托公司
=eqI]rVj^ approved pooled investment fund 核准汇集投资基金
'/H(,TM approved provident fund scheme 认可公积金计划
[KH?5C approved provision 核准拨款
QB[s8"S approved redeemable share 核准可赎回股份
QRlzGRueR& approved regional stock 认可地区性证券
n{t',r50 approved retirement scheme 认可退休金计划
@;6}xO2 approved subordinated loan 核准附属贷款
jEsTw_ arbitrage 套戥;套汇;套利
#FB>}:L{h* arbitrageur 套戥者;套汇者
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