A:
z@0*QZ.y1 A share A股;甲类股份
I JAWG abatement of tax 减税;减扣免税额
H `V3oS~} ABN AMRO Bank N.V. 荷兰银行
^3L6mOoA above-the-line expenditure 线上项目支出;经常预算支出
^^I3%6UY above-the-line receipt 线上项目收入;经常预算收入
/8SQmh$+e ABSA Asia Limited 南非联合亚洲有限公司
6*<=(SQI absolute change 绝对数值变更
nVC:5ie absolute expenditure 实际开支
;ip"V 0` absolute guideline figure 绝对准则数字
a!>yX
ex absolute interest 绝对权益
I!ykm\< absolute order of discharge 绝对破产解除令
x`vIY-DS absolute profit margin 绝对利润幅度
*SX'Or, absolute value 实值;绝对值
lll]FJ1 absolutely vested interest 绝对既得权益
H0YxPk) absorbed cost 已吸收成本;已分摊成本
kgvB80$4 absorption 吸收;分摊;合并
&ns !\! absorption rate 吸收率;摊配率;分摊率
89@e &h* ACB Finance Limited 亚洲商业财务有限公司
{g>k-. acceptable form of reciprocity 合理的互惠条件
})R8VJ&C/ acceptable rate 适当利率;适当汇率
Tej-mr3P acceptance agreement 承兑协议
eswsxJ/! acceptance for honour 参加承兑
Jn>7MuG acceptor 承兑人;接受人;受票人
u,e(5LU acceptor for honour 参加承兑人
v^h
\E+@ accident insurance 意外保险
P/'~&*m- Accident Insurance Association of Hong Kong 香港意外保险公会
.f V-puE accident insurance scheme 意外保险计划
I"]5B accident year basis 意外年度基准
b&;1b<BwD accommodation 通融;贷款
XK
(y ?Y1 accommodation bill 通融票据;空头票据
l0 H,TT~2 accommodation party 汇票代发人
D/w4u;E@ account balance 帐户余额;帐户结余
?5qo>W<7 account book 帐簿
RrkS!E[C account collected in advance 预收款项
T7AFL= account current book 往来帐簿
/]Fs3uf account of after-acquired property 事后取得的财产报告
#cBt@SEL' account of defaulter 拖欠帐目
-BNlZgk-^ account payable 应付帐款
V6,D~7 account payee only [A/C payee only] 只可转帐;存入收款人帐户
y#AwuC K account receivable 应收帐款
o?f7_8fG account receivable report 应收帐款报表
aPq9^S* account statement 结单;帐单;会计财务报表
ai(<"|( account title 帐户名称;会计科目
U/2g N
H accountant's report 会计师报告
Vs~^r> Accountant's Report Rules 会计师报告规则
eiJO;%fl>l accounting and auditing procedure 会计与审计程序;会计与核数程序
-}m#uUqI Accounting Arrangements 《会计安排》
4'W| '4'b accounting basis 会计基础
p1Q[c0NMK accounting by Official Receiver 破产管理署署长呈交的帐目
|#x;}_>7 Accounting Circular 《会计通告》
2B8p3A accounting class 会计类别
%:n1S]Vr accounting date 记帐日期;会计结算日期
6rEt!v #K[ accounting for money 款项核算
{6v|d{V+e Accounting Officer 会计主任
/vl]Oa&U accounting period 会计报告期;会计期
{R7>-Y[4)2 accounting policy 会计政策;会计方针
nu] k<^I5| accounting practice 会计惯例
={?} [E accounting principle 会计准则
OYJy;u3" accounting record 会计记录
{_1^ GIIS accounting report 会计报告
,P ?TYk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-L4AM%(9 Accounting Society of China 中国会计学会
w0Fi~:b accounting statement 会计报表
8u$Krq accounting system 会计制度;会计系统
,epKt(vl accounting transaction 会计事项;帐务交易
{}?s0U$5 accounting treatment 会计处理
Q/6T?{\U7 accounting year 会计年度
FDaHsiI: accretion 增值;添加
C+Wb_ accrual 应计项目;应累算数目
\^kyC1 accrual basis 应计制;权责发生制
^lT$D8 accrual basis accounting 应计制会计;权责发生制会计
aW7{T6., accrue 应累算;应计
(}fbs/8\p accrued benefit 应累算利益
)p"37Ct? accrued charges 应计费用
TR rO- accrued cumulative preference share dividend 应累算的累积优先股股息
.9Bimhc6K accrued expenses 应累算费用
e0HG"z4 accrued interest payable 应付利息;应计未付利息
V; 1r accrued interest receivable 应收利息;应计未收利息
rm>;B
*; accrued right 累算权益
br}.s@~ accruing profit 应累算的利润
36JVnW; accumulated fiscal reserve 累积财政储备
WIXzxI<) accumulated profit 累积利润;滚存溢利
y6'Fi(2yw accumulated reserve 累积储备
l^ni"X accumulation of surplus income 累积收益盈余
|EaGKC(
acquired assets 既得资产
VuwBnQ.2k acquisition 收购;购置;取得
j?1\E9&4-Q acquisition cost 购置成本
lph3"a^ acquisition expenses 购置费用
%5*gsgeI acquisition of 100% interest 收购全部股权
EA2BN} acquisition of control 取得控制权
_Kx
/z acquisition of fixed assets 购置固定资产
S(5.y%"< acquisition of shell “买壳”
iYA06~d acquisition price 收购价
FpE83}@".w act of God 天灾
$nQ; ++ acting partner 执事合伙人
StWDNAf) active market 买卖活跃的市场;交投畅旺的市场;旺市
%4 cUa| =? active partner 积极参与的合伙人
3O<<XXar active trading 交投活跃
{o7ibw=E) actual circulation 实际流通
h[3N/yP actual cost 实际成本
c6s*u%+}, actual expenditure 实际开支;实际支出
z.eqOPW actual income 实际入息;实际收入;实际收益
+DM+@F actual market 现货市场
B_M)<Ad actual price 现货价;实际价格
?V#%^ 57p actual profit 实际利润
bK; -X cm actual quotation 实盘;实际价位;实际报价
&Z5$
5,[ actual year basis 按实际年度计算
0G9@A8LU actuals 实货
Giz9jzF\ actuarial investigation 精算调查
'g#Ml`cm actuarial principle 精算原则
fyx-VXu actuarial report 精算师报告
TQ" [2cY Actuarial Society of Hong Kong 香港精算学会
iwCnW7: actuarial valuation 精算师估值
Eszwg actuary 精算师
[9a0J):w{ ad referendum agreement 暂定协议;有待覆核的协定
bOux8OHt* ad valorem duty 从价税;按值征税
oo3ZYA ad valorem duty system 从价税制
$} l0Nh'Eu ad valorem fee 从价费
j DcE_55o ad valorem tariff 从价关税
b,7:=-D additional allowance 额外免税额
N{iBVl additional amount for unexpired risk 未过期风险的额外款额
p*W4^2(d additional assessable profit 补加应评税利润
5JDqSz{ additional assessment 补加评税
{g l-tRC3 additional commitment 额外承担
][ :6En} additional commitment vote 额外承担拨款
J$&!Y[0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]1%H.pF additional dependent parent allowance 供养父母额外免税额
}f^r@3Cb3 additional provision 额外拨款
`8\pihww additional stamp duty 附加印花税
QY-P!JD additional tax 补加税罚款;补加税款
>Fz_]z Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
NaG1j+LN adjudged bankrupt 被裁定破产
ZP*Hx
%U adjudicated bankrupt 裁定破产人
v*QobI adjudication fee 裁定费;评定印花税额手续费;评估契据费
z]Z>+| adjudication of bankruptcy 裁定破产;宣告破产
5wRDH1z@{ adjudication of insolvency 裁定无力偿还债务
l},*^Sn<5 adjusted actual 经调整的实数;调整后的实数
Q <^'v>~n adjusted current assets 经调整的流动资产;调整后的流动资产
b.h~QyI/W adjusted figure 经调整的数字;调整后的数额
k$}XZ,Q adjusted liabilities 经调整的负债;调整后的负债
O?D*<rwD adjusted loss 经调整的亏损;调整后的亏损
,Zzh. z::D adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
X6!u(plVQ adjusted profit 经调整的利润;调整后的利润
*FR
Eh@R adjusted surplus 经调整的盈余额;调整后的盈余额
}k
duN0 adjusted value 经调整的价值;调整后的价值
C>N)~Ut adjustment 调整;修订;理算〔保险〕
9fvy)kX;s adjustment centre 调剂中心
;38DB o adjustment lag 调整过程的时间差距;调整时差
h(] O;a- adjustment mechanism 调整机制
nWbe=z&y8[ adjustment of loss 亏损调整
0Apdhwk~ adjustment process 调整过程;调整程序
@pY AqX2 adjustment range 调整幅度
+uKlg#wqc administered exchange rate 受管制汇率
:74^? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`f*?|) administration expenses 行政费用
2y#4rl1Utx administration fee 手续费;行政费
C#p$YQf administration in bankruptcy 破产管理
9Q^>.^~^ administration order 遗产管理令
'%V ;oJ" administrator 管理人;遗产管理人
zkI\ji administrator of the estate 遗产管理人
Jm\'=#U# admission of debt 债项承认书
0^]E-Zf admission of proof 接纳债权证明
,L\OhT advance 放贷款项;垫付款项;预支款项;预付款项
%D\TLY advance account 暂支帐目;预付款帐户
/Y:_qsO1 advance compensation 预付补偿金
B y6: advance from shareholder 股东垫款
9HRYk13ae advance pending reimbursement 预支以待日后付还
J@H9nw+Q advanced economy 先进经济体系
D._q'v< advancement 预付;预付财产
8G1Tpn advances warrant 垫款令
zbx,qctYo$ advancing 贷出
Yj/S(4(h? adverse balance 逆差
#_QvnQ?I adverse exchange 逆汇
engql; advertisement addressed to shareholders 在报章刊登的致股东通告
QSAz:Yvf| advice for collection 托收通知书
G#Nh)ff advice of drawing 提款通知书;汇票通知书
. CLiv advice of payment 付款通知
=:1f
0QF Advisory Committee [Securities and Futures Commission]
3kdTteyy+ 谘询委员会〔证券及期货事务监察委员会〕
@&S4j]rq Advisory Committee on Diversification 经济多元化谘询委员会
r=s,Ath affidavit 誓章;遗产申报誓章
C
z4"[C`; affidavit of no receipt 述明无收款的誓章
EfcoJgX affiliate 联号;联营公司;附属公司
^;<s"TJ(m) affiliated company 附属公司;联号;联营公司
ZBdZr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$9+}$lpPd affordability 负担能力
IcoK22/ African Development Bank [AfDB] 非洲开发银行
{w(6Tc after-acquired property 事后取得的财产
7cr+a4 T33 after-hours dealing 市后交易
`;*Wt9 after-tax profit 税后盈利;税后利润;税后溢利
x7t<F4 agency agreement 代理协议
@GBS-iT3 agency expenses 代理机构的开支
C"<l} agency fee 代理费
}7g\1l\ Agency Law 《代理法》
P@lExF*D1: agent 代理人;承销人
`T{{wty agent of company 公司代理人
`w@fxv agent's fee 代理人费;经纪费
)mB+#T<k- aggregate 总计;总数;总体数字
PX(.bP2^Lq aggregate amount 总款额;总额
j S')!Wcu aggregate assets and liabilities 总体资产与负债
=KmjCz: aggregate at constant price 按固定价格计算的总体数字
XtNe) Ry aggregate demand 总需求
bb$1RLyRL aggregate gross position 总持仓量
oS/<)>\Gv aggregate limit 总限额
V Z}^1e aggregate of salaries tax 合计薪俸税
T#|Qexz6 @ aggregate performance 总体表现;总体业绩
1G=1FGvP aggregate supply 总体供应
^%)'wDK aggregate surplus 总盈余
6QLWF@ aggregate total 整体总额
}7IS:"tu aggregate value 总值;合计价值
j7xoe9;TxI aggregated basis 合计基准
ch 4z{7 aggregated net chargeable income 合计应课税入息实额
82YTd(yB aggregation 合并计算;合计;总和
$s/N;E!t aggregation of incomes of husband and wife 夫妇入息合并计算
9-Ikd>9 aggregation of property 财产的总和
0J7[n*~ agio 差价;贴水
4G;+ETp 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》
f%an<>j^w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G=jdb@V/? 《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》
WT;=K0W6& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u!k\W{ 《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》
S3MMyS8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G{knO?BK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3:PBVt= agreement for a settlement 授产协议
iJZqAfG{m? agreement for assignment 转让协议
;jfjRcU agreement for sale 售卖协议;买卖协议
}wC
pr.@ agreement for sale and purchase 买卖协议
T3@wNAAU agreement for the payment of interest 支付利息协议
$`i$/FE agreement for the repayment of money 还款协议
b~Y$!fc agreement of reinsurance 再保险协议
g*N~r['dZ Agricultural Bank of China 中国农业银行
NC>rZS] air passenger departure tax 飞机乘客离境税
X<x"\Yk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@r%[e1. airport tax 机场税
o`+6E
q0w alcohol duty 酒精税
XK`>#*"V alienation 让与;让渡;转让
R."<he ; alimony 生活费;赡养费
{[jcT>.3j All Ordinaries Index [AOI] 所有普通股指数
5H6m{ng all risks 全险;综合险
0F1 a All Sales Record for Stock Market 《股票市场成交报告》
drBWo|/ Allied Capital Resources Limited 新联财务有限公司
`a["`N^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
lV?rC z allocation letter 拨款信件
)xiic3F allocation of fund 分配款项;预留款项
H\Y.l,^ allocation of profit 利润分配;溢利分配
)p~\lM}?d allocation warrant 拨款令
d0Py[37V allotment 分配;配股
qy`@\)S/5 allotment notice 股份配售通知;配股通知
Ih ;6(5z allotment of shares 股份分配
`ihlKFX allowable 可获宽免;免税的
u&I?LZ-=, allowable business loss 可扣除的营业亏损
TKx.`Cf
m allowable expenses 可扣税的支出
U-QK
allowance 免税额;津贴;备抵;准备金
O/e5LA allowance for debts 债项的免税额
L
Bb&av allowance for depreciation by wear and tear 耗损折旧免税额
Cl7IP<. allowance for funeral expenses 殡殓费的免税额
8+k\0fmy allowance for inflation 为通货膨胀而预留的款项;通胀准备金
!l?Go<^*L allowance for repairs and outgoings 修葺及支出方面的免税额
Op" \i allowance to debtor 给债务人的津贴
[D[s^<RJs alteration of capital 资本更改
h1z[ElEeoP alternate trustee 候补受托人
nC$f0r"z amalgamation 合并
]ctUl#j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]!d #2( ambit of charges 征税范围;收费范围
MOP/ q4j[ amended valuation 经修订的估值
>~){KV1~ American Commodities Exchange 美国商品交易所
R56:}<Y, American Express Bank Limited 美国运通银行
>)R7*^m{' American Stock Exchange 美国证券交易所
IiHl"2+/ amortization 摊销
3Nd&*QSV amount due from banks 存放银行同业的款项
)-xx$0mL- amount due from banks abroad 存放海外银行同业的款项
EFW'D=&h8 amount due from holding companies 控股公司欠款
t4GG@` amount due from local banks 存放本港银行同业的款项
Y#{ L} amount due to banks 银行同业的存款
T\:Vu{| amount due to banks abroad 海外银行同业的存款
rZLTai}`>
amount due to holding companies 控股公司存款
|_&vW\ amount due to local banks 本港银行同业的存款
v,bes[Ik amount due to outport banks 外埠银行同业的存款
[M 65T@v amount for note issue 发行纸币的款额
^Y8?iC<+ amount of bond 担保契据的款额
b6RuYwHWV0 amount of consideration 代价款额
{VE\}zKF amount of contribution 供款数额
#Q.A)5_ amount of indebtedness 负债款额
"EQ`Q=8 amount of principal of the loan 贷款本金额
cgNK67"( amount of rates chargeable 应征差饷数额
v(W$\XH amount of share capital 股本额
JfxD-9U^>u amount of sums assured 承保款额
hk3}}jc amount of variation 变动幅度
3BAls+<p o amount of vote 拨款数额
q!\K!W \ amount payable 应付款额
\rn:/ amount receivable 应收款额
s$4!?b$tw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)[|TxXz
d analysis 分析
kl4FVZof ancillary risk 附属风险
@]uvpI!h annual account 周年帐目;周年帐目报表;年度决算;年结
gXZC%S annual accounting date 年结日期
o9(:m annual allowance 每年免税额;年积金;年度津贴;年津
'`p#%I@ annual balance 年度余额
x9 bfH1 annual disposable income 每年可动用收入
St7ZyN1 annual estimates 周年预算
qa)X\0 annual fee 年费
)cJ9YKKy annual general meeting 周年大会
zlco?Rt annual growth rate 年增率;每年增长率
=3$JeNK9 annual long-term supplement 长期个案每年补助金
Qh<_/X? annual pensionable emolument 可供计算退休金的年薪
w6zB uW annual report 年报
wwE`YY Annual Report on the Consumer Price Index 《消费物价指数年报》
~OD}` annual return 周年报表;周年申报表;每年报税表格
5tdFd"oo Annual Return Rules 《周年报表规则》
VI:
!# annual review of consumer prices 每年消费物价回顾
es 8%JTi annual roll-forward basis 逐年延展方式
H:Y?(" k annual salary 年薪
;9PJ K5>~ annual statement 年度报表;年度决算表
87l(a,#J 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
62TWqQ!9d annuitant 年金受益人
Au<NUc
2 annuity 年金
V*5 ~A[r annuity contract 年金合约
X:+lD58 annuity on human life 人寿年金
Tf(-Duxz
antecedent debt 先前的债项
R".~{6 ante-dated cheque 倒填日期支票
Yj)H!Cp.xD anticipated expenditure 预期开支
0}}b\!]9 anticipated net profit 预期纯利
xTiC[<j anticipated revenue 预期收入
f40 xS7-Q0 anti-inflation measure 反通货膨胀措施
))- B`vi anti-inflationary stance 反通货膨胀立场
B*!{LjXV apparent deficit 表面赤字
o9&1Ct apparent financial solvency 表面偿债能力
hC2 @Gq apparent partner 表面合伙人
! eXDN application for personal assessment 个人入息课税申请书
]awu7}C9Z application of fund 资金应用
=z`#n}v application to release as liquidator and to destruct the books of accounts and documents
M:K5r7Q!yv 申请免除清盘人职务及毁灭帐簿与文件
mj:X'BVA appointed actuary 委任精算师
o|u<tuUW appointed auditor 委任核数师;委任审计师
gg
$/ appointed trustee 委任的受托人
TR}ztf[e appointer 委任人
mucKmb/ apportioned pro rata 按比例分摊
[hC-} 9 apportionment 分配;分摊
=kFZ2/P2t( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u}Kc>/AF apportionment formula 分摊方程式
#~QkS_ apportionment of estate duty 遗产税的分摊
S bI7<_ appraisal 估价;评估
E>>@X^ = appreciable growth 可观增长
LgFF+z appreciable impact 显着影响
qM%l appreciable increase 可观增长
{WJ9!pA!lk appreciation 增值;升值
EAafi<n appreciation against other currencies 相对其他货币升值
Zpc R appreciation of the exchange value of Hong Kong dollar 港元汇值上升
whFaL}2C appreciation tax 增值税
12r]"?@|s appropriation 拨款;拨用;拨付
|:)UNb?R"O appropriation account 拨款帐目
C]H'z Appropriation Bill 拨款法案
o+Cd\D69S appropriation-in-aid system 补助拨款办法
"g}m xPe approved assets 核准资产
x[L/d"Wf approved basket stock 认可一篮子证券
P5,X,-eG approved budget 核准预算
<g9@iUOI approved charitable donation 认可慈善捐款
[C_Dv-d approved charitable institution 认可慈善机构
+9Vp<( approved currency 核准货币;认可货币
qcpAjjK approved estimates 核准预算
k6.<