A:
pG( knu A share A股;甲类股份
$048y
X 7M abatement of tax 减税;减扣免税额
e8 7-
B1` ABN AMRO Bank N.V. 荷兰银行
{~^)-^Wt: above-the-line expenditure 线上项目支出;经常预算支出
G; [AQ:Iy above-the-line receipt 线上项目收入;经常预算收入
UBi4 itGD ABSA Asia Limited 南非联合亚洲有限公司
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y07 absolute change 绝对数值变更
6)U&XWH0 absolute expenditure 实际开支
{g- DM}q absolute guideline figure 绝对准则数字
fBgKX?Y absolute interest 绝对权益
CdDd+h8 absolute order of discharge 绝对破产解除令
aoDD&JE absolute profit margin 绝对利润幅度
s!'A\nVV1$ absolute value 实值;绝对值
[u9JL3 absolutely vested interest 绝对既得权益
!049K!rP{ absorbed cost 已吸收成本;已分摊成本
`SjD/vNE absorption 吸收;分摊;合并
[b.'3a++ absorption rate 吸收率;摊配率;分摊率
Yb\\
w<@g ACB Finance Limited 亚洲商业财务有限公司
iEpq*Qj acceptable form of reciprocity 合理的互惠条件
;:4P'FWm^ acceptable rate 适当利率;适当汇率
'K3s4x($ acceptance agreement 承兑协议
vzcBo% acceptance for honour 参加承兑
uR;-eK acceptor 承兑人;接受人;受票人
48CI8[T acceptor for honour 参加承兑人
7p.h{F'A accident insurance 意外保险
Ok>(>K<r Accident Insurance Association of Hong Kong 香港意外保险公会
P$3=i`X!nw accident insurance scheme 意外保险计划
VL7S7pb_ accident year basis 意外年度基准
C5+`< accommodation 通融;贷款
So=nB} b[? accommodation bill 通融票据;空头票据
oKYhE accommodation party 汇票代发人
aw/7Z` account balance 帐户余额;帐户结余
@mx$sNDkL account book 帐簿
\$'m^tVU account collected in advance 预收款项
7y)=#ZG'R account current book 往来帐簿
*1W,Mzg account of after-acquired property 事后取得的财产报告
tP`G]BCbt account of defaulter 拖欠帐目
QM ZUt account payable 应付帐款
'}Wu3X account payee only [A/C payee only] 只可转帐;存入收款人帐户
`(,*IK a account receivable 应收帐款
{@V3?pG?p account receivable report 应收帐款报表
}xb_s account statement 结单;帐单;会计财务报表
z,bX.*.- account title 帐户名称;会计科目
g. ?*F#2 accountant's report 会计师报告
"Ap$Jl B Accountant's Report Rules 会计师报告规则
2f19W#
'0 accounting and auditing procedure 会计与审计程序;会计与核数程序
Z'Exw-ca Accounting Arrangements 《会计安排》
ACigeK^C}E accounting basis 会计基础
d&|z=%9xl accounting by Official Receiver 破产管理署署长呈交的帐目
v7;J%9=0D` Accounting Circular 《会计通告》
;%u_ ;,(( accounting class 会计类别
Dxt),4%P accounting date 记帐日期;会计结算日期
+Y>"/i.
N accounting for money 款项核算
[eNkU">} Accounting Officer 会计主任
|rHG%VnBH accounting period 会计报告期;会计期
u>}w- accounting policy 会计政策;会计方针
1Xy8|OFc[ accounting practice 会计惯例
M3Khc#5S( accounting principle 会计准则
P+dA~2k accounting record 会计记录
Y=vVxVI\ accounting report 会计报告
B;Xoa, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ItI0x Accounting Society of China 中国会计学会
Q6"uK accounting statement 会计报表
10wvfRhng accounting system 会计制度;会计系统
q7X}MAW accounting transaction 会计事项;帐务交易
r&}(9Cq&"y accounting treatment 会计处理
U1ZIuDg'E accounting year 会计年度
KH7VR^;mk accretion 增值;添加
j-7u>s-l accrual 应计项目;应累算数目
XJqTmj3
accrual basis 应计制;权责发生制
>+cSPN'i> accrual basis accounting 应计制会计;权责发生制会计
.VT;H1# accrue 应累算;应计
d/3J' (cq accrued benefit 应累算利益
XC[]E)8 accrued charges 应计费用
eR:b=%T8 accrued cumulative preference share dividend 应累算的累积优先股股息
opsQn\4DZ? accrued expenses 应累算费用
aaDP9FW9e accrued interest payable 应付利息;应计未付利息
dj'm, k
b accrued interest receivable 应收利息;应计未收利息
,7GWB:Sk accrued right 累算权益
gtiE hCF2W accruing profit 应累算的利润
qv[[Q[RK-5 accumulated fiscal reserve 累积财政储备
$
+;+:K accumulated profit 累积利润;滚存溢利
/;?M?o"H accumulated reserve 累积储备
\(I0wEQo$ accumulation of surplus income 累积收益盈余
@q K]JK acquired assets 既得资产
a1Hz3y~S/ acquisition 收购;购置;取得
e ^Ds acquisition cost 购置成本
T*?s@$)m4 acquisition expenses 购置费用
V
A<5uk04K acquisition of 100% interest 收购全部股权
FmEc`N9\v acquisition of control 取得控制权
}bH$O% acquisition of fixed assets 购置固定资产
Q8T`wd$D# acquisition of shell “买壳”
3iRA$C-p acquisition price 收购价
"13"`!m act of God 天灾
}pVTTs` acting partner 执事合伙人
F/p,j0S active market 买卖活跃的市场;交投畅旺的市场;旺市
y%S1ZTScO active partner 积极参与的合伙人
7FLXx?nLY active trading 交投活跃
)=J5\3O*x actual circulation 实际流通
?+~cA^-3T actual cost 实际成本
O}Hf62" actual expenditure 实际开支;实际支出
fH\X actual income 实际入息;实际收入;实际收益
$=B8qZ+ actual market 现货市场
|Os6V<u" actual price 现货价;实际价格
!d,8kG actual profit 实际利润
Qck|#tc actual quotation 实盘;实际价位;实际报价
u7fK1 ^O actual year basis 按实际年度计算
:IMdN}(L actuals 实货
1|{bDlmt actuarial investigation 精算调查
"5C`,4s actuarial principle 精算原则
?-MP_9!JK actuarial report 精算师报告
*4S-z&,.c Actuarial Society of Hong Kong 香港精算学会
qnM|w~G actuarial valuation 精算师估值
7%MbhlN. actuary 精算师
Es5f*P0 ad referendum agreement 暂定协议;有待覆核的协定
m/B6[ ad valorem duty 从价税;按值征税
l[Q:}y ad valorem duty system 从价税制
K4Sk+
v ad valorem fee 从价费
}|\d+V2On ad valorem tariff 从价关税
/PzcvN
additional allowance 额外免税额
31WC=ur5 additional amount for unexpired risk 未过期风险的额外款额
Vw tZLP36 additional assessable profit 补加应评税利润
6E~g# (8 additional assessment 补加评税
2S"Nf8>zp additional commitment 额外承担
D&G"BZx| additional commitment vote 额外承担拨款
2)X4y"l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vI1i,x#i additional dependent parent allowance 供养父母额外免税额
^EELaG additional provision 额外拨款
"9!d]2.-Vk additional stamp duty 附加印花税
2I/xJ+ additional tax 补加税罚款;补加税款
0 (U#) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Fmyj*)J[Z adjudged bankrupt 被裁定破产
O`G/=/GZ adjudicated bankrupt 裁定破产人
=,y |00l adjudication fee 裁定费;评定印花税额手续费;评估契据费
80b;I|-T, adjudication of bankruptcy 裁定破产;宣告破产
\1"'E@+ adjudication of insolvency 裁定无力偿还债务
/E;y,o75 adjusted actual 经调整的实数;调整后的实数
d}'U?6ob adjusted current assets 经调整的流动资产;调整后的流动资产
h `}} adjusted figure 经调整的数字;调整后的数额
*&BnF\?m adjusted liabilities 经调整的负债;调整后的负债
/ID3s`D) adjusted loss 经调整的亏损;调整后的亏损
Z@a9mFI? adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
E/M_lvQ adjusted profit 经调整的利润;调整后的利润
KRAcnY;u adjusted surplus 经调整的盈余额;调整后的盈余额
=GlVc cc adjusted value 经调整的价值;调整后的价值
Ub1hHA*) adjustment 调整;修订;理算〔保险〕
%`MQmXgM adjustment centre 调剂中心
-9N@$+T adjustment lag 调整过程的时间差距;调整时差
^;!0j9"*: adjustment mechanism 调整机制
$mf
u:tbP adjustment of loss 亏损调整
,.eWQK~ adjustment process 调整过程;调整程序
v+p{|X- adjustment range 调整幅度
d->|EJP administered exchange rate 受管制汇率
XO#/Fv! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
rX_@Ihv' administration expenses 行政费用
X%z }VA administration fee 手续费;行政费
+$4(zPs@ administration in bankruptcy 破产管理
L,y6^J! administration order 遗产管理令
Z^ }mp@j> administrator 管理人;遗产管理人
infl. administrator of the estate 遗产管理人
)u))n# P admission of debt 债项承认书
zp\8_ U@ admission of proof 接纳债权证明
|,9JNm$ advance 放贷款项;垫付款项;预支款项;预付款项
#/PA A advance account 暂支帐目;预付款帐户
afjtn_IB advance compensation 预付补偿金
!.2<| 24 advance from shareholder 股东垫款
8.F~k~srA advance pending reimbursement 预支以待日后付还
F,
U*yj advanced economy 先进经济体系
@SCI"H%[ advancement 预付;预付财产
J>fQNW!{ advances warrant 垫款令
+"9hWb5 advancing 贷出
UOQEk22 adverse balance 逆差
+)JpUqHa adverse exchange 逆汇
h(WrL advertisement addressed to shareholders 在报章刊登的致股东通告
dJ$"l|$$ advice for collection 托收通知书
fXrXV~'8 advice of drawing 提款通知书;汇票通知书
d%l{V6 advice of payment 付款通知
^u3V
E Advisory Committee [Securities and Futures Commission]
f0Bto/,>~ 谘询委员会〔证券及期货事务监察委员会〕
LU!dN "[k Advisory Committee on Diversification 经济多元化谘询委员会
>S$Z affidavit 誓章;遗产申报誓章
gV&z2S~" affidavit of no receipt 述明无收款的誓章
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J affiliate 联号;联营公司;附属公司
Y*mbjyt[?X affiliated company 附属公司;联号;联营公司
pr%nbl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\u6^Varw affordability 负担能力
/}-CvSR African Development Bank [AfDB] 非洲开发银行
^vG8#A}] after-acquired property 事后取得的财产
6e&>rq6C after-hours dealing 市后交易
>0Q|nCx after-tax profit 税后盈利;税后利润;税后溢利
xf|mlHS+ agency agreement 代理协议
1lv2@QH9 agency expenses 代理机构的开支
v\(2&* agency fee 代理费
2^?:&1: Agency Law 《代理法》
apE agent 代理人;承销人
n3J53| %v agent of company 公司代理人
cwGbSW$t agent's fee 代理人费;经纪费
t&?im< aggregate 总计;总数;总体数字
^>"z@$|\: aggregate amount 总款额;总额
qzb<J=FAU aggregate assets and liabilities 总体资产与负债
R8.CC1Ix aggregate at constant price 按固定价格计算的总体数字
K~ ;45Z2 aggregate demand 总需求
>I=2!C1w aggregate gross position 总持仓量
#-h\. #s aggregate limit 总限额
c'*a{CV4P aggregate of salaries tax 合计薪俸税
8i?l02 aggregate performance 总体表现;总体业绩
&y<ZE aggregate supply 总体供应
jsNF#yE> aggregate surplus 总盈余
Wh&8pH: aggregate total 整体总额
L/"0ws_ aggregate value 总值;合计价值
LzYO$Ir:g aggregated basis 合计基准
>0l"P"] aggregated net chargeable income 合计应课税入息实额
!t i6 aggregation 合并计算;合计;总和
(%`QhH aggregation of incomes of husband and wife 夫妇入息合并计算
k__$Q9qj( aggregation of property 财产的总和
/T.KbLx~q agio 差价;贴水
NV#FvM/#" 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》
r-h#{==*c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
I* VCpaA 《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》
a')|1DnR Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^B+!N; 《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》
!+:ov'F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\e`~i@) ~Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)#LpCM,a agreement for a settlement 授产协议
5Ba[k[b^ agreement for assignment 转让协议
dMrd_1 agreement for sale 售卖协议;买卖协议
5O`dO9g}$ agreement for sale and purchase 买卖协议
Hk|0HL agreement for the payment of interest 支付利息协议
b=/curl& agreement for the repayment of money 还款协议
~xoF6CF agreement of reinsurance 再保险协议
77Bgl4P Agricultural Bank of China 中国农业银行
pFJB'=c air passenger departure tax 飞机乘客离境税
k#5}\w! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c5mZG7- airport tax 机场税
U"50_O alcohol duty 酒精税
SRSvot};C alienation 让与;让渡;转让
C{d7J'Avk alimony 生活费;赡养费
u!:z.RH8n All Ordinaries Index [AOI] 所有普通股指数
Reu*Pe all risks 全险;综合险
owPm/ F All Sales Record for Stock Market 《股票市场成交报告》
z.}[m,oTF Allied Capital Resources Limited 新联财务有限公司
vp.ZK[/` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O-4C+?V allocation letter 拨款信件
r:]1O* allocation of fund 分配款项;预留款项
@9&P~mo/ allocation of profit 利润分配;溢利分配
Y \:0Ev allocation warrant 拨款令
HEGKX] allotment 分配;配股
P bQk<"J1 allotment notice 股份配售通知;配股通知
PdVfO8- allotment of shares 股份分配
GHmv}
Z allowable 可获宽免;免税的
c,*9K/: allowable business loss 可扣除的营业亏损
?)\a_Tn allowable expenses 可扣税的支出
,()0'h}n allowance 免税额;津贴;备抵;准备金
=r@vc allowance for debts 债项的免税额
4^<