A:
ir3VTqz A share A股;甲类股份
y]e> E abatement of tax 减税;减扣免税额
bY~@}gC**@ ABN AMRO Bank N.V. 荷兰银行
:"o
o> above-the-line expenditure 线上项目支出;经常预算支出
V|MY!uV above-the-line receipt 线上项目收入;经常预算收入
=iHiPvP0 ABSA Asia Limited 南非联合亚洲有限公司
+1 eCvt:, absolute change 绝对数值变更
y/c%+Ca/ absolute expenditure 实际开支
]+H?@*b` absolute guideline figure 绝对准则数字
{0YAzZ7 absolute interest 绝对权益
b.2J]6G
absolute order of discharge 绝对破产解除令
pe&UQ C^ absolute profit margin 绝对利润幅度
e1q"AOV 6 absolute value 实值;绝对值
u2(eaP8d absolutely vested interest 绝对既得权益
SNT5Am z! absorbed cost 已吸收成本;已分摊成本
_w ]4~V9 absorption 吸收;分摊;合并
YW;
Hk1 absorption rate 吸收率;摊配率;分摊率
8X?>=tl ACB Finance Limited 亚洲商业财务有限公司
vs&8wbS) acceptable form of reciprocity 合理的互惠条件
@o e\"vz acceptable rate 适当利率;适当汇率
rSVgWr8 acceptance agreement 承兑协议
kVDe6},D7 acceptance for honour 参加承兑
R,@g7p acceptor 承兑人;接受人;受票人
5 ZfP acceptor for honour 参加承兑人
1q.(69M accident insurance 意外保险
F: 37MUQi Accident Insurance Association of Hong Kong 香港意外保险公会
2}t&iG|0/ accident insurance scheme 意外保险计划
X21dX`eMN accident year basis 意外年度基准
#-cTc&$O; accommodation 通融;贷款
uL?vG6% ^1 accommodation bill 通融票据;空头票据
sY;lt.b accommodation party 汇票代发人
'qv;sB. account balance 帐户余额;帐户结余
:wgfW .w account book 帐簿
`Xo 4q3 account collected in advance 预收款项
v@u<Ww;=@ account current book 往来帐簿
msk/p>{O account of after-acquired property 事后取得的财产报告
{)K](S
~ account of defaulter 拖欠帐目
6/mF2&&g account payable 应付帐款
h
; kfh. account payee only [A/C payee only] 只可转帐;存入收款人帐户
]7qiUdxt: account receivable 应收帐款
E(L<L1:" account receivable report 应收帐款报表
4Nmea-!* account statement 结单;帐单;会计财务报表
N?23 m`3 account title 帐户名称;会计科目
AZZRa69= accountant's report 会计师报告
t%+$"nP Accountant's Report Rules 会计师报告规则
RazBc .o< accounting and auditing procedure 会计与审计程序;会计与核数程序
jQtSwVDr Accounting Arrangements 《会计安排》
XizPM N5a accounting basis 会计基础
OV5e#AOy) accounting by Official Receiver 破产管理署署长呈交的帐目
d(L{!mm Accounting Circular 《会计通告》
XT||M)# accounting class 会计类别
d5U; $q{o accounting date 记帐日期;会计结算日期
^,7=X8Su accounting for money 款项核算
MD'>jO;n Accounting Officer 会计主任
,d
7Z accounting period 会计报告期;会计期
FDLd&4Ex accounting policy 会计政策;会计方针
~b8a^6:R" accounting practice 会计惯例
^Rmoz1d accounting principle 会计准则
v*P[W_. accounting record 会计记录
!A[S6-18%- accounting report 会计报告
v.`+I-\.z) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%ejeyc Accounting Society of China 中国会计学会
|U=(b, accounting statement 会计报表
f9']
jJ+ accounting system 会计制度;会计系统
`s}BXKIv} accounting transaction 会计事项;帐务交易
r'd/qnd accounting treatment 会计处理
0>Fqx{!heq accounting year 会计年度
R$xY8+}V accretion 增值;添加
~t9Mh^gij accrual 应计项目;应累算数目
z~.9@[LG] accrual basis 应计制;权责发生制
@+dHF0aXd accrual basis accounting 应计制会计;权责发生制会计
7!-
\L7< accrue 应累算;应计
@"8~Y|L93 accrued benefit 应累算利益
'49L(>. accrued charges 应计费用
.&(8(C accrued cumulative preference share dividend 应累算的累积优先股股息
GYqJ!, accrued expenses 应累算费用
|#cAsf_{ accrued interest payable 应付利息;应计未付利息
@ta?&Qf) accrued interest receivable 应收利息;应计未收利息
0pNo`Bm accrued right 累算权益
s]bPV,"p accruing profit 应累算的利润
_m7co : accumulated fiscal reserve 累积财政储备
kJeu40oN accumulated profit 累积利润;滚存溢利
;fx1!:;. accumulated reserve 累积储备
YZ*{^' accumulation of surplus income 累积收益盈余
,TJ/3_ lH acquired assets 既得资产
^;64!BaK acquisition 收购;购置;取得
Jy`G]]? acquisition cost 购置成本
uWrFunh% acquisition expenses 购置费用
J=P;W2L acquisition of 100% interest 收购全部股权
+3HPA#A acquisition of control 取得控制权
pVz pN8! acquisition of fixed assets 购置固定资产
e/P4mc) acquisition of shell “买壳”
'^B3pR: acquisition price 收购价
r\bq[9dX> act of God 天灾
lrn+d$!@ acting partner 执事合伙人
r_=p,#}# active market 买卖活跃的市场;交投畅旺的市场;旺市
)(.%QSA\C active partner 积极参与的合伙人
@e={Wy+Vm( active trading 交投活跃
H8<m9zDvl actual circulation 实际流通
[>wzl"cHW actual cost 实际成本
+/}_%Cf8 actual expenditure 实际开支;实际支出
(L:`ojiU actual income 实际入息;实际收入;实际收益
&]*|6cR$E actual market 现货市场
?KCxrzf actual price 现货价;实际价格
*XOS. $zGz actual profit 实际利润
y\@SC\jk| actual quotation 实盘;实际价位;实际报价
_&K\D
p&@ actual year basis 按实际年度计算
L-MiaKc L actuals 实货
UCn.t actuarial investigation 精算调查
tNYJQ actuarial principle 精算原则
{ $X X actuarial report 精算师报告
UMv"7~ Actuarial Society of Hong Kong 香港精算学会
H}(=?}+ actuarial valuation 精算师估值
(Q\\Gw actuary 精算师
CR.bMF} ad referendum agreement 暂定协议;有待覆核的协定
oAC^4-Ld ad valorem duty 从价税;按值征税
z6Fun ad valorem duty system 从价税制
|O%:P}6c ad valorem fee 从价费
o\:$V ad valorem tariff 从价关税
n~9 i^ additional allowance 额外免税额
_>;&-e additional amount for unexpired risk 未过期风险的额外款额
_,t&C7Yf;
additional assessable profit 补加应评税利润
v^;-@ddr additional assessment 补加评税
[Yn;G7cK additional commitment 额外承担
::0aY;D2 additional commitment vote 额外承担拨款
xa'
nJ"f; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Euqjxz additional dependent parent allowance 供养父母额外免税额
i+U@\:= additional provision 额外拨款
l#p}{ additional stamp duty 附加印花税
ofVEao additional tax 补加税罚款;补加税款
P_v0))n{ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
$R8>u#K! adjudged bankrupt 被裁定破产
C0P*D, adjudicated bankrupt 裁定破产人
^zKt{a adjudication fee 裁定费;评定印花税额手续费;评估契据费
#"|"cYi, adjudication of bankruptcy 裁定破产;宣告破产
(y%%6#bd adjudication of insolvency 裁定无力偿还债务
9/FG,9 adjusted actual 经调整的实数;调整后的实数
E`Q;DlXv> adjusted current assets 经调整的流动资产;调整后的流动资产
56"#Syj adjusted figure 经调整的数字;调整后的数额
;HR 6X adjusted liabilities 经调整的负债;调整后的负债
b{zAJ`|#[n adjusted loss 经调整的亏损;调整后的亏损
fFjL pl adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
vU ?b"n adjusted profit 经调整的利润;调整后的利润
LG"c8Vv&)~ adjusted surplus 经调整的盈余额;调整后的盈余额
Sb'N]; adjusted value 经调整的价值;调整后的价值
E(7@'d{o adjustment 调整;修订;理算〔保险〕
\I'f3 adjustment centre 调剂中心
,LoMt ]H adjustment lag 调整过程的时间差距;调整时差
(s5< adjustment mechanism 调整机制
dK[* adjustment of loss 亏损调整
nXv 7OEpTx adjustment process 调整过程;调整程序
M' a& adjustment range 调整幅度
20$F$YYuk administered exchange rate 受管制汇率
@^'G&%j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pp*bqY administration expenses 行政费用
A*G
)CG
administration fee 手续费;行政费
8f /T!5 administration in bankruptcy 破产管理
TP{>O%b administration order 遗产管理令
C}n[?R administrator 管理人;遗产管理人
_!CK administrator of the estate 遗产管理人
Uc_'3|e admission of debt 债项承认书
w> Tyk#7lw admission of proof 接纳债权证明
GS$ZvO advance 放贷款项;垫付款项;预支款项;预付款项
Pd)K^;em advance account 暂支帐目;预付款帐户
P%.`c?olbs advance compensation 预付补偿金
b*btkaVue advance from shareholder 股东垫款
N$N;Sw advance pending reimbursement 预支以待日后付还
6T R8D\
advanced economy 先进经济体系
fR+Ov8PCq advancement 预付;预付财产
qf_hb advances warrant 垫款令
"z^BKb5 advancing 贷出
~AEqfIx*^& adverse balance 逆差
&&]"Y!r - adverse exchange 逆汇
54`bE$:+ advertisement addressed to shareholders 在报章刊登的致股东通告
?)Tz'9l advice for collection 托收通知书
*,O
:>Z5I advice of drawing 提款通知书;汇票通知书
dH
^b)G4 advice of payment 付款通知
}}kS~
w-# Advisory Committee [Securities and Futures Commission]
c%q}"Y0oh 谘询委员会〔证券及期货事务监察委员会〕
7V9%)%=h| Advisory Committee on Diversification 经济多元化谘询委员会
g`%ED0aR affidavit 誓章;遗产申报誓章
GVjv**U affidavit of no receipt 述明无收款的誓章
7bgnZ]r8t affiliate 联号;联营公司;附属公司
1?/5A|?V4+ affiliated company 附属公司;联号;联营公司
n;-x!Gs affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y8<lp+ affordability 负担能力
E[SV*1) African Development Bank [AfDB] 非洲开发银行
&LCUoTzj after-acquired property 事后取得的财产
sDzD
8as after-hours dealing 市后交易
3Ew"[FUs after-tax profit 税后盈利;税后利润;税后溢利
gp#bQ agency agreement 代理协议
iFAoAw( agency expenses 代理机构的开支
u\Nw:Uu i agency fee 代理费
Ff)~clIK ' Agency Law 《代理法》
{u(}ED#p agent 代理人;承销人
"ay,Lr agent of company 公司代理人
k#8S`W8^ agent's fee 代理人费;经纪费
IQ(]66c, aggregate 总计;总数;总体数字
M^|"be~{' aggregate amount 总款额;总额
4=?Ok":8 aggregate assets and liabilities 总体资产与负债
_|^&eT-u aggregate at constant price 按固定价格计算的总体数字
.LeF|EQU\@ aggregate demand 总需求
ZaukMEq aggregate gross position 总持仓量
tF#b&za aggregate limit 总限额
E]HND.`*> aggregate of salaries tax 合计薪俸税
L]/\C{}k aggregate performance 总体表现;总体业绩
e 5WdK aggregate supply 总体供应
;JPbBwm aggregate surplus 总盈余
)+jK0E1 aggregate total 整体总额
!T#8N7J> aggregate value 总值;合计价值
5CH-:|(;= aggregated basis 合计基准
=0@d|LeZ aggregated net chargeable income 合计应课税入息实额
3]:p!Y`$ aggregation 合并计算;合计;总和
g|GvJ)VX aggregation of incomes of husband and wife 夫妇入息合并计算
Z3X&<Y5 aggregation of property 财产的总和
j{7ilo(i agio 差价;贴水
;EE&~&*w 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》
6*(h9!_T1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q/rHHuY} 《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.Rp#}f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v)C:E 9!| 《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》
UgnsV*e & Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3IJI5K_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f}9PEpa,Z agreement for a settlement 授产协议
lt2Nwt0bv agreement for assignment 转让协议
+AgkPMy agreement for sale 售卖协议;买卖协议
<u x*r#a!d agreement for sale and purchase 买卖协议
2d>d(^ agreement for the payment of interest 支付利息协议
_ RT"1"r agreement for the repayment of money 还款协议
"dLMBY~ agreement of reinsurance 再保险协议
P$(iB.& Agricultural Bank of China 中国农业银行
~ ];6hxv air passenger departure tax 飞机乘客离境税
[MQJ71(3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
02J6Pn3 airport tax 机场税
X#Dhk6 alcohol duty 酒精税
>jrz;r alienation 让与;让渡;转让
3@Zz-~4Td alimony 生活费;赡养费
[:R P9r} All Ordinaries Index [AOI] 所有普通股指数
yqVaA 'w5 all risks 全险;综合险
<R`,zE@t'( All Sales Record for Stock Market 《股票市场成交报告》
+,F=
- Allied Capital Resources Limited 新联财务有限公司
\\R*V'e! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
KWigMh\r allocation letter 拨款信件
7QOC]:r allocation of fund 分配款项;预留款项
\HP,LH[P: allocation of profit 利润分配;溢利分配
xV n]m9i allocation warrant 拨款令
=:n[{/O= allotment 分配;配股
]=86[A-2N allotment notice 股份配售通知;配股通知
#/B~G.+( allotment of shares 股份分配
"- j@GCme allowable 可获宽免;免税的
wJeqa allowable business loss 可扣除的营业亏损
h@>rjeY@ allowable expenses 可扣税的支出
(g)lv)4P allowance 免税额;津贴;备抵;准备金
Vm1 c-,)3 allowance for debts 债项的免税额
K3r>nGLBo allowance for depreciation by wear and tear 耗损折旧免税额
V Q,\O allowance for funeral expenses 殡殓费的免税额
4G;`KqR@ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
vu.S>2Wv allowance for repairs and outgoings 修葺及支出方面的免税额
MBYD,v& allowance to debtor 给债务人的津贴
RSWB!- alteration of capital 资本更改
O'& \-j 1 alternate trustee 候补受托人
4KSP81}/\ amalgamation 合并
9
<kkzy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WfjUJw5x"s ambit of charges 征税范围;收费范围
#;*ai\6>vD amended valuation 经修订的估值
^%*{:0' American Commodities Exchange 美国商品交易所
RH'F<!p American Express Bank Limited 美国运通银行
LN6 JH! American Stock Exchange 美国证券交易所
#u=O 5%. amortization 摊销
z5*O@_r+.b amount due from banks 存放银行同业的款项
o2e h)rtB amount due from banks abroad 存放海外银行同业的款项
$evuPm8G amount due from holding companies 控股公司欠款
E?q'|f amount due from local banks 存放本港银行同业的款项
<T_Nlar^^ amount due to banks 银行同业的存款
A_q3p\b amount due to banks abroad 海外银行同业的存款
pYhI{ amount due to holding companies 控股公司存款
bd 1J#V] amount due to local banks 本港银行同业的存款
bQN4ozSi amount due to outport banks 外埠银行同业的存款
g-V\s&} amount for note issue 发行纸币的款额
_467~5JkU amount of bond 担保契据的款额
e/ % ; amount of consideration 代价款额
^nm!NL{z^ amount of contribution 供款数额
VU'l~%ql amount of indebtedness 负债款额
S~(VcC$K amount of principal of the loan 贷款本金额
$Q$d\Yvi amount of rates chargeable 应征差饷数额
Z-p^3t'{ amount of share capital 股本额
zUgkY`]:BJ amount of sums assured 承保款额
g$T_yT'' amount of variation 变动幅度
n_Hnk4 amount of vote 拨款数额
?QIQ,?. amount payable 应付款额
!zJ67-G amount receivable 应收款额
z` ?xS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dSOn\+ analysis 分析
|v'5*n9 ancillary risk 附属风险
:pjK\ annual account 周年帐目;周年帐目报表;年度决算;年结
;WAu]C| annual accounting date 年结日期
awW\$Q annual allowance 每年免税额;年积金;年度津贴;年津
|Gs-9+'y annual balance 年度余额
HY| SLk/E annual disposable income 每年可动用收入
lRK?%~ annual estimates 周年预算
~t3?er& R annual fee 年费
}N9a!,{P=b annual general meeting 周年大会
!9cP NIi annual growth rate 年增率;每年增长率
6)<o O( annual long-term supplement 长期个案每年补助金
;3}b&Z[N] annual pensionable emolument 可供计算退休金的年薪
9/KQAc* annual report 年报
O
xaua Annual Report on the Consumer Price Index 《消费物价指数年报》
xENA:j?kF annual return 周年报表;周年申报表;每年报税表格
~4` ec Annual Return Rules 《周年报表规则》
XBt0Ez annual review of consumer prices 每年消费物价回顾
R#bV/7Ol annual roll-forward basis 逐年延展方式
vgZPDf| annual salary 年薪
]Oh>ECA|D annual statement 年度报表;年度决算表
(qONeLf% 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
"m)O13x annuitant 年金受益人
I}0- annuity 年金
Z:gsguX annuity contract 年金合约
s"F,=]HQ!G annuity on human life 人寿年金
!m5\w> antecedent debt 先前的债项
|Qq'_4: ante-dated cheque 倒填日期支票
2qR@:^ anticipated expenditure 预期开支
62'0 )Cy^ anticipated net profit 预期纯利
}33Au-%* anticipated revenue 预期收入
s_?*R anti-inflation measure 反通货膨胀措施
(P]^5D anti-inflationary stance 反通货膨胀立场
$4)guG) apparent deficit 表面赤字
]>!_OCe& apparent financial solvency 表面偿债能力
o|.me G apparent partner 表面合伙人
X
KeK;+ application for personal assessment 个人入息课税申请书
~;a* Oxt application of fund 资金应用
=
$Yk8, application to release as liquidator and to destruct the books of accounts and documents
>%A=b}VS 申请免除清盘人职务及毁灭帐簿与文件
2uB26SEIl appointed actuary 委任精算师
~%q e, appointed auditor 委任核数师;委任审计师
YWd(xm"4 appointed trustee 委任的受托人
ht!:e>z&4 appointer 委任人
TK1MmL apportioned pro rata 按比例分摊
O4 URr apportionment 分配;分摊
JsdEA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A[Xw |9 apportionment formula 分摊方程式
49>yIuG apportionment of estate duty 遗产税的分摊
a[#BlH appraisal 估价;评估
E_*T0&P.P appreciable growth 可观增长
PkO(Y! appreciable impact 显着影响
I*t}gvUt9 appreciable increase 可观增长
,peFNpi appreciation 增值;升值
v0pEN\ appreciation against other currencies 相对其他货币升值
S+ x[1#r appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5PySCGv appreciation tax 增值税
$x<-PN appropriation 拨款;拨用;拨付
C_;6-Q%V appropriation account 拨款帐目
<7h'MNf& Appropriation Bill 拨款法案
_z<q9: appropriation-in-aid system 补助拨款办法
riQ?'!a7 approved assets 核准资产
R``qQ;cc approved basket stock 认可一篮子证券
WfI~l) approved budget 核准预算
]z$<6+G approved charitable donation 认可慈善捐款
@bE?WXY approved charitable institution 认可慈善机构
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approved currency 核准货币;认可货币
^Y!`wp2vn approved estimates 核准预算
e<pojb1Q approved estimates of expenditure 核准开支预算
^B>6! approved overseas insurer 核准海外保险人
uDUSR+E> approved overseas trust company 核准海外信托公司
P#]jPW approved pooled investment fund 核准汇集投资基金
nfR5W~%*: approved provident fund scheme 认可公积金计划
*0tNun 5=3 approved provision 核准拨款
LPClE5 approved redeemable share 核准可赎回股份
P^r8JhDJ approved regional stock 认可地区性证券
9w|q':< approved retirement scheme 认可退休金计划
_t7A'`Dh] approved subordinated loan 核准附属贷款
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ea arbitrage 套戥;套汇;套利
B;$5*3D+ arbitrageur 套戥者;套汇者
jLU)S) arbitrary amount 临时款项
C$5x*`y arrangement 措施;安排;协定
Nsy.!,!c arrears 欠款
bzTM{<]sv arrears of pay 欠付薪酬
?6gI8K6X arrears of revenue 逾期未收税款;逾期未收的帐项
`,z{7 0 articles of association 组织章程;组织细则;组织章程细则
: nn'> Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
#:X:~T ascertainment of profit 确定利润
>3/<goXk7 "Asia Clear" “亚洲结算系统”
Yp$lc^)c> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Tbw8#[6AX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_;9)^})$ Asian Development Fund [ADF] 亚洲发展基金
hi%>&i* Asian dollar bond 亚洲美元债券
K!j2AP3 Asian dollar market 亚洲美元市场
-vQ`}e1 Asian dollar rate 亚洲美元利率
n%}0hVu Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8dNJZoV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
d#su asked price 沽盘;喊价;索价;卖方报价
0n%`Xb0q assessable income 应评税入息
C\Rd]P8\ assessable loss 应评税亏损
4-AmzU assessable profit 应评税利润
C.|MA(7 assessable value 应评税值
uQ}kq7gd assessed profit 估定利润
Zv_<*uzKZ assessed value 经评估价值
Y\\&~g42R2 assessment 评税;评定;估价;评税单
pE#0949 assessment number 评税编号;估价编号
BC3I{Y| assessment of additional tax 补加税评税
<_}u5E)7( assessment of performance 业绩评估;实绩评价
QHeUpJ/^ Assessor 评税主任
gw-l]@;1 asset price bubbles 资产价格泡沫
;iWCV&>w asset-backed securities 具资产保证的证券
wiZK-#\x assets accretion 资产增值
&7cy9Z~m assets and liabilities 资产与负债
!^%b|=[ assets betterment statement 资产递增表;资产改进表
>A6lX) assets lending 实物放款;有抵押贷款
on~rrSK assets of the company passing on the death 死者去世时转移的公司资产
@YRBZ6FH assets pledged as security for liabilities 用作负债抵押的资产
2gi`^%#k] assets portfolio 资产投资组合
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