A:
w\)| A share A股;甲类股份
u3Gjg{-N7 abatement of tax 减税;减扣免税额
UR:aD_h ABN AMRO Bank N.V. 荷兰银行
m*e{\)rd# above-the-line expenditure 线上项目支出;经常预算支出
4|A>b})H above-the-line receipt 线上项目收入;经常预算收入
0$r^C6}f ABSA Asia Limited 南非联合亚洲有限公司
FP[!BUOf" absolute change 绝对数值变更
B^).BQ absolute expenditure 实际开支
aq7~QX_0G absolute guideline figure 绝对准则数字
"3FihE]k absolute interest 绝对权益
`1 :{0p2q absolute order of discharge 绝对破产解除令
*<1r3! absolute profit margin 绝对利润幅度
@aJ!PV'ms absolute value 实值;绝对值
t6v/sZ{F absolutely vested interest 绝对既得权益
]v+31vdf:O absorbed cost 已吸收成本;已分摊成本
XMG]Wf^%\< absorption 吸收;分摊;合并
\uss Uv absorption rate 吸收率;摊配率;分摊率
)M2F4[vcb ACB Finance Limited 亚洲商业财务有限公司
S/;bU: acceptable form of reciprocity 合理的互惠条件
R_=6GZH$G acceptable rate 适当利率;适当汇率
@p\}p Y$T acceptance agreement 承兑协议
);-~j acceptance for honour 参加承兑
m%?V7-9!k acceptor 承兑人;接受人;受票人
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RxP^l acceptor for honour 参加承兑人
0!v->Dk accident insurance 意外保险
p~LrPWHSTP Accident Insurance Association of Hong Kong 香港意外保险公会
n~VD uKn9 accident insurance scheme 意外保险计划
{Ay"bjZh accident year basis 意外年度基准
P2Vg 4 accommodation 通融;贷款
6(PM'@i accommodation bill 通融票据;空头票据
0'nikLaKy accommodation party 汇票代发人
tHLrhH<w account balance 帐户余额;帐户结余
Ov<NsNX] account book 帐簿
OR[{PU=X account collected in advance 预收款项
&^4++ account current book 往来帐簿
z3?o|A }/W account of after-acquired property 事后取得的财产报告
w3jO6*_ M account of defaulter 拖欠帐目
vq34/c^ account payable 应付帐款
r(gXoq_w account payee only [A/C payee only] 只可转帐;存入收款人帐户
!?Wp+e6 account receivable 应收帐款
4&l10fR5 account receivable report 应收帐款报表
!A48TgAeE account statement 结单;帐单;会计财务报表
iiK]l account title 帐户名称;会计科目
Sna4wkbS accountant's report 会计师报告
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Accountant's Report Rules 会计师报告规则
e}1uz3Rh accounting and auditing procedure 会计与审计程序;会计与核数程序
^pHq66d%Z Accounting Arrangements 《会计安排》
W456!OHa accounting basis 会计基础
_V`DWR
* accounting by Official Receiver 破产管理署署长呈交的帐目
JU&+c6> Accounting Circular 《会计通告》
vm>b m accounting class 会计类别
# W"=ry3{ accounting date 记帐日期;会计结算日期
?6'rBH/w accounting for money 款项核算
HV<Lf
6gE Accounting Officer 会计主任
1'?4m0W1 accounting period 会计报告期;会计期
R:B^ accounting policy 会计政策;会计方针
_UuC,Pl3 accounting practice 会计惯例
`-LGU7~+ accounting principle 会计准则
Hc`A3SMR accounting record 会计记录
Bj7gQ%>H4 accounting report 会计报告
v0L\0&+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&c1A*Pl/:G Accounting Society of China 中国会计学会
dO%W+K accounting statement 会计报表
v$^Z6>vVI accounting system 会计制度;会计系统
NO :a; accounting transaction 会计事项;帐务交易
{T].]7Z accounting treatment 会计处理
D= 7c( accounting year 会计年度
4>J
accretion 增值;添加
y+7PwBo%e accrual 应计项目;应累算数目
oY, %Iq accrual basis 应计制;权责发生制
Nz)l<S9> accrual basis accounting 应计制会计;权责发生制会计
"Wx]RN: accrue 应累算;应计
~g.$|^,.O/ accrued benefit 应累算利益
5xL~`-IA&v accrued charges 应计费用
0Lb4'25. accrued cumulative preference share dividend 应累算的累积优先股股息
TsTPj8GAl[ accrued expenses 应累算费用
({o'd=nO accrued interest payable 应付利息;应计未付利息
l#n,Fg3 accrued interest receivable 应收利息;应计未收利息
hJPlq0C accrued right 累算权益
QE7V.
>J_p accruing profit 应累算的利润
0]4(:(B accumulated fiscal reserve 累积财政储备
bJD;>"* accumulated profit 累积利润;滚存溢利
~y7jCcd` accumulated reserve 累积储备
W5R\Q,x6 accumulation of surplus income 累积收益盈余
64
5z#_}C$ acquired assets 既得资产
8U_{|]M
acquisition 收购;购置;取得
J[&b`A@.o acquisition cost 购置成本
M9f35
: acquisition expenses 购置费用
]kboG%Dl?9 acquisition of 100% interest 收购全部股权
[+P#tIL acquisition of control 取得控制权
jVq(?Gc acquisition of fixed assets 购置固定资产
o6p98Dpg acquisition of shell “买壳”
PdvqDa8 acquisition price 收购价
_Zr.ba act of God 天灾
b".L_Ma1* acting partner 执事合伙人
}1r m active market 买卖活跃的市场;交投畅旺的市场;旺市
YID4w7| active partner 积极参与的合伙人
c_>f0i active trading 交投活跃
Od|$Y+@6 actual circulation 实际流通
#^]n0! actual cost 实际成本
{^N[("` actual expenditure 实际开支;实际支出
P67o{EdK actual income 实际入息;实际收入;实际收益
IY*EA4> actual market 现货市场
B-r0"MX& actual price 现货价;实际价格
LCQE_}Mh actual profit 实际利润
fj&i63?e actual quotation 实盘;实际价位;实际报价
Lco&Fp actual year basis 按实际年度计算
{%C7EAq* actuals 实货
:Lz\yARpk actuarial investigation 精算调查
F;>!&[h}G actuarial principle 精算原则
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e\>k actuarial report 精算师报告
bwl|0"f+` Actuarial Society of Hong Kong 香港精算学会
\Acqr@D actuarial valuation 精算师估值
Pfs;0}h5 actuary 精算师
>+[&3u ad referendum agreement 暂定协议;有待覆核的协定
2;?I>~ ad valorem duty 从价税;按值征税
L{c q, jk ad valorem duty system 从价税制
FLY
Ca ad valorem fee 从价费
12+>5BA ad valorem tariff 从价关税
FKmFo^^0 additional allowance 额外免税额
?C/Te) additional amount for unexpired risk 未过期风险的额外款额
JwXT%op9RP additional assessable profit 补加应评税利润
QMZ)-ty" additional assessment 补加评税
v~Y^r2 additional commitment 额外承担
m1*O0Tg]" additional commitment vote 额外承担拨款
}m-FGk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'{B!6|"X additional dependent parent allowance 供养父母额外免税额
~^cMys |' additional provision 额外拨款
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K-Htb- additional stamp duty 附加印花税
/S lYm-uQ+ additional tax 补加税罚款;补加税款
1PatH[T[ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
hh[jN7K adjudged bankrupt 被裁定破产
x@Hc@R<! adjudicated bankrupt 裁定破产人
:Q@&5!]>d adjudication fee 裁定费;评定印花税额手续费;评估契据费
+k>.Q0n%m adjudication of bankruptcy 裁定破产;宣告破产
b4pm_Um adjudication of insolvency 裁定无力偿还债务
CH<E,Z
C1T adjusted actual 经调整的实数;调整后的实数
42qYg(tZ adjusted current assets 经调整的流动资产;调整后的流动资产
q?ix$nKOv adjusted figure 经调整的数字;调整后的数额
NhYLtw^u adjusted liabilities 经调整的负债;调整后的负债
Q6r7.pk"SU adjusted loss 经调整的亏损;调整后的亏损
pn^ d]rou? 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
rX1QMR7? adjusted profit 经调整的利润;调整后的利润
nt@aYXK4| adjusted surplus 经调整的盈余额;调整后的盈余额
|.3DD"* adjusted value 经调整的价值;调整后的价值
S)/_muP adjustment 调整;修订;理算〔保险〕
to$h2#i_ adjustment centre 调剂中心
a.zpp'cEb adjustment lag 调整过程的时间差距;调整时差
\~_9G{2? adjustment mechanism 调整机制
,#kIr adjustment of loss 亏损调整
pt}X>ph{ adjustment process 调整过程;调整程序
wLH] <k adjustment range 调整幅度
nxl[d\ap+n administered exchange rate 受管制汇率
VZl6t;cn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+) m_o"hl administration expenses 行政费用
.?hP7;hhI administration fee 手续费;行政费
1&U>,;]* administration in bankruptcy 破产管理
$-*!pRaVU administration order 遗产管理令
"%x<ttLl administrator 管理人;遗产管理人
h?azFA~ administrator of the estate 遗产管理人
C;vtY[}< admission of debt 债项承认书
Vkc#7W( admission of proof 接纳债权证明
w/ K_B:s advance 放贷款项;垫付款项;预支款项;预付款项
HC}YY2 advance account 暂支帐目;预付款帐户
*VZ5B<Ic advance compensation 预付补偿金
r#B+(X7LM advance from shareholder 股东垫款
"^]cQ"A advance pending reimbursement 预支以待日后付还
Xqm::1(-( advanced economy 先进经济体系
.>IhN 5 advancement 预付;预付财产
s]JF0584 advances warrant 垫款令
_> *jH' advancing 贷出
L;f!.FX# adverse balance 逆差
E\4 +_L_j adverse exchange 逆汇
= MOj|NR [ advertisement addressed to shareholders 在报章刊登的致股东通告
4%3Mb-#Y] advice for collection 托收通知书
QhK#Y{xY advice of drawing 提款通知书;汇票通知书
go<W( ,O advice of payment 付款通知
..R-Ms)k= Advisory Committee [Securities and Futures Commission]
[bk?!0]aV 谘询委员会〔证券及期货事务监察委员会〕
X.e7A/ClEo Advisory Committee on Diversification 经济多元化谘询委员会
5>\/[I/! affidavit 誓章;遗产申报誓章
BV[ 5} affidavit of no receipt 述明无收款的誓章
w&KK3*="" affiliate 联号;联营公司;附属公司
X<%Q"2hW affiliated company 附属公司;联号;联营公司
mFZ?hOyP. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]V#M%0:Q82 affordability 负担能力
{b
African Development Bank [AfDB] 非洲开发银行
~Wa6J4B{K after-acquired property 事后取得的财产
_n` a`2C|m after-hours dealing 市后交易
)6J9J+%bi after-tax profit 税后盈利;税后利润;税后溢利
6ZQwBS0Y agency agreement 代理协议
a0ObBe' agency expenses 代理机构的开支
;{"+g)u agency fee 代理费
UTH_^HAN#G Agency Law 《代理法》
Sh8"F@P8 agent 代理人;承销人
d|yAs5@ agent of company 公司代理人
}-6)gWe agent's fee 代理人费;经纪费
}-sdov<< aggregate 总计;总数;总体数字
+qwjbA+ aggregate amount 总款额;总额
L-k@-)98 aggregate assets and liabilities 总体资产与负债
TTTPxO, aggregate at constant price 按固定价格计算的总体数字
?CA, aggregate demand 总需求
cu/5$m?xx aggregate gross position 总持仓量
9*1,!%] aggregate limit 总限额
/Dj=iBO aggregate of salaries tax 合计薪俸税
8!Ww J
Oe aggregate performance 总体表现;总体业绩
7F{3*`/6 aggregate supply 总体供应
'5|h)Q5 aggregate surplus 总盈余
|]X aggregate total 整体总额
9Q+'n$s0^ aggregate value 总值;合计价值
la+[bm<v aggregated basis 合计基准
9AJ7h9L aggregated net chargeable income 合计应课税入息实额
XnWr5-; aggregation 合并计算;合计;总和
y`XU~B)J1 aggregation of incomes of husband and wife 夫妇入息合并计算
wLOB}ZMT aggregation of property 财产的总和
:HwA 5Z# agio 差价;贴水
[+DW >Et Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
A'&K/) Z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-u8NF_{c 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ptZ <ow& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?TKRjgW`@_ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
E`uY1B[c Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x-?Sn' m 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Cy=Hy@C agreement for a settlement 授产协议
dKxyA"@ agreement for assignment 转让协议
_`:1M2= agreement for sale 售卖协议;买卖协议
PU1Qsb5 agreement for sale and purchase 买卖协议
trp0V4b8 agreement for the payment of interest 支付利息协议
`I,,C,{C agreement for the repayment of money 还款协议
O2%? agreement of reinsurance 再保险协议
N#a$t& Agricultural Bank of China 中国农业银行
D5*q7A6 air passenger departure tax 飞机乘客离境税
LB a[:j2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3 C<L airport tax 机场税
cZ2kYn8 alcohol duty 酒精税
[CXrSST")E alienation 让与;让渡;转让
?3.b{Cq{- alimony 生活费;赡养费
/VN f{p All Ordinaries Index [AOI] 所有普通股指数
]33>m|?@ all risks 全险;综合险
?}U(3 All Sales Record for Stock Market 《股票市场成交报告》
zp%Cr.)$ Allied Capital Resources Limited 新联财务有限公司
TO?R({yx* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"$N+"3I allocation letter 拨款信件
Gf<'WQ[ allocation of fund 分配款项;预留款项
ikvWh<=>H allocation of profit 利润分配;溢利分配
r 0iK allocation warrant 拨款令
l)&X$3? tz allotment 分配;配股
esMX-.8Cx allotment notice 股份配售通知;配股通知
ap+JQ@b allotment of shares 股份分配
s pp f allowable 可获宽免;免税的
~2QR{; XQ allowable business loss 可扣除的营业亏损
}%_ b$ allowable expenses 可扣税的支出
\}"$ ?d'f allowance 免税额;津贴;备抵;准备金
9|gr0~j allowance for debts 债项的免税额
n4R(.N00 allowance for depreciation by wear and tear 耗损折旧免税额
O#S;q5L@ allowance for funeral expenses 殡殓费的免税额
LH8 fBhw allowance for inflation 为通货膨胀而预留的款项;通胀准备金
)]H-BIuGm allowance for repairs and outgoings 修葺及支出方面的免税额
~ijVmWNk allowance to debtor 给债务人的津贴
B=^)Ub5' alteration of capital 资本更改
hUp.tK:X7o alternate trustee 候补受托人
[8=vv7wS amalgamation 合并
)E-inHD / ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6&