A:
&x9>8~
A share A股;甲类股份
#Z. QMWq abatement of tax 减税;减扣免税额
s5/u>d ABN AMRO Bank N.V. 荷兰银行
gU&y5s~ above-the-line expenditure 线上项目支出;经常预算支出
"hmLe(jo} above-the-line receipt 线上项目收入;经常预算收入
CM%Rz-c ABSA Asia Limited 南非联合亚洲有限公司
9r.h^ absolute change 绝对数值变更
Tbp;xv_qo absolute expenditure 实际开支
K'Y/0:"* absolute guideline figure 绝对准则数字
;9CbioO absolute interest 绝对权益
c>Tf@Aog> absolute order of discharge 绝对破产解除令
U)[LKO1 absolute profit margin 绝对利润幅度
kzk8b?rOA absolute value 实值;绝对值
C 547}) absolutely vested interest 绝对既得权益
J`]9n>G absorbed cost 已吸收成本;已分摊成本
)IVk4| absorption 吸收;分摊;合并
7{Lp/z%r absorption rate 吸收率;摊配率;分摊率
"XQ3mi`y ACB Finance Limited 亚洲商业财务有限公司
}_Ci3|G>%D acceptable form of reciprocity 合理的互惠条件
`w&?SXFO8 acceptable rate 适当利率;适当汇率
})+iAxR acceptance agreement 承兑协议
C$0rl74Wi acceptance for honour 参加承兑
O3V.4tp acceptor 承兑人;接受人;受票人
?y-@c] acceptor for honour 参加承兑人
F
EUfskv accident insurance 意外保险
KE.O>M,I. Accident Insurance Association of Hong Kong 香港意外保险公会
s~QIs accident insurance scheme 意外保险计划
kQ]4Bo accident year basis 意外年度基准
]=o1to- accommodation 通融;贷款
~47 0LgpO1 accommodation bill 通融票据;空头票据
#Iu"qu accommodation party 汇票代发人
<.#jp([W> account balance 帐户余额;帐户结余
QOX'ZAB` account book 帐簿
`_f&T}] account collected in advance 预收款项
2$o#b. account current book 往来帐簿
R4X9g\KpAt account of after-acquired property 事后取得的财产报告
<BIQc,)2} account of defaulter 拖欠帐目
e"UXG\8D account payable 应付帐款
g:O/~L0Xb account payee only [A/C payee only] 只可转帐;存入收款人帐户
a ~YrQI-@ account receivable 应收帐款
]x).C[^ account receivable report 应收帐款报表
IL:[0q account statement 结单;帐单;会计财务报表
,A&`WE account title 帐户名称;会计科目
<ne?;P1L accountant's report 会计师报告
fWPa1E@ Accountant's Report Rules 会计师报告规则
dU*$V7 accounting and auditing procedure 会计与审计程序;会计与核数程序
ySI}Nm>&= Accounting Arrangements 《会计安排》
15VvZ![$V accounting basis 会计基础
}.(DQwC}1k accounting by Official Receiver 破产管理署署长呈交的帐目
5t-d+vB Accounting Circular 《会计通告》
#D#kw*c accounting class 会计类别
ju5o).!bg accounting date 记帐日期;会计结算日期
f[vm]1# accounting for money 款项核算
,cxe"U Accounting Officer 会计主任
[m4M#Lg\0 accounting period 会计报告期;会计期
VFM!K$_ accounting policy 会计政策;会计方针
p0y|pD accounting practice 会计惯例
U'msHF accounting principle 会计准则
/NjBC[P accounting record 会计记录
iITMBS`} accounting report 会计报告
H5#]MOAP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N iu
|M@ Accounting Society of China 中国会计学会
#'},/Lm@ accounting statement 会计报表
.N>*+U>>P accounting system 会计制度;会计系统
S,C c0)j> accounting transaction 会计事项;帐务交易
dl3;A_ 2 accounting treatment 会计处理
+)bn}L>Rl accounting year 会计年度
3M(*q4A$" accretion 增值;添加
jz
HWs accrual 应计项目;应累算数目
~ES%=if~Y accrual basis 应计制;权责发生制
Yyar{$he accrual basis accounting 应计制会计;权责发生制会计
0 'THL%lK accrue 应累算;应计
4!OGNr$V@ accrued benefit 应累算利益
(,t[`z accrued charges 应计费用
*/JYP + accrued cumulative preference share dividend 应累算的累积优先股股息
Z m%,L$F*L accrued expenses 应累算费用
D 5oYcGc accrued interest payable 应付利息;应计未付利息
Cg?Mk6 i accrued interest receivable 应收利息;应计未收利息
eub}+~_?[ accrued right 累算权益
{ `Z~T&}~T accruing profit 应累算的利润
7.Z- accumulated fiscal reserve 累积财政储备
`R
xCs`
accumulated profit 累积利润;滚存溢利
(J.Z+s$:2 accumulated reserve 累积储备
fVgN8b|&' accumulation of surplus income 累积收益盈余
}:YL'$:5! acquired assets 既得资产
}apno|W& acquisition 收购;购置;取得
Itv cN acquisition cost 购置成本
s3m\ acquisition expenses 购置费用
ra6\+M~}e acquisition of 100% interest 收购全部股权
TmftEw>u acquisition of control 取得控制权
t2vm&jk acquisition of fixed assets 购置固定资产
d
(x'\4(K acquisition of shell “买壳”
[ `1`E1X acquisition price 收购价
`L 1+j act of God 天灾
G u_\ySV/y acting partner 执事合伙人
+6l#hO7h active market 买卖活跃的市场;交投畅旺的市场;旺市
+TA~RCd active partner 积极参与的合伙人
?H,f|nc active trading 交投活跃
0HU0p!yt& actual circulation 实际流通
n*ShYsc actual cost 实际成本
`p9N| V actual expenditure 实际开支;实际支出
*k_<|{>j( actual income 实际入息;实际收入;实际收益
A?lR[`'u\ actual market 现货市场
QW,:'\G actual price 现货价;实际价格
mD.6cV actual profit 实际利润
52j3[in actual quotation 实盘;实际价位;实际报价
W|Sab$h actual year basis 按实际年度计算
"_LqIW1 actuals 实货
6;:D!},'c actuarial investigation 精算调查
l1lYb;C actuarial principle 精算原则
`Mt|+iT$p actuarial report 精算师报告
\-]tvgA~& Actuarial Society of Hong Kong 香港精算学会
4U}J?EB?K actuarial valuation 精算师估值
zSD_t actuary 精算师
gJuK% P ad referendum agreement 暂定协议;有待覆核的协定
z8'zH> ad valorem duty 从价税;按值征税
wT- <#+L\ ad valorem duty system 从价税制
%X.g+uu ad valorem fee 从价费
hKN ;tq, ad valorem tariff 从价关税
B0gD4MX/ additional allowance 额外免税额
2[3t7 C additional amount for unexpired risk 未过期风险的额外款额
,{S $&g* additional assessable profit 补加应评税利润
J^7M0A4K additional assessment 补加评税
O9d"Z$~n=j additional commitment 额外承担
D8u`6/^ additional commitment vote 额外承担拨款
UP)<(3YA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vX6JjE! additional dependent parent allowance 供养父母额外免税额
c%hXj#; additional provision 额外拨款
@$^4Av- additional stamp duty 附加印花税
)P
b$ additional tax 补加税罚款;补加税款
<F&XT@ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
g9JZ#B gZ adjudged bankrupt 被裁定破产
r9N?z2X adjudicated bankrupt 裁定破产人
MG.c`t/w adjudication fee 裁定费;评定印花税额手续费;评估契据费
,q#SAZ/N adjudication of bankruptcy 裁定破产;宣告破产
WHv6E!^\_ adjudication of insolvency 裁定无力偿还债务
`5h^!=" adjusted actual 经调整的实数;调整后的实数
J|^XD<Y adjusted current assets 经调整的流动资产;调整后的流动资产
6pS}\aD adjusted figure 经调整的数字;调整后的数额
Q<D_QJ adjusted liabilities 经调整的负债;调整后的负债
WvJ:yUb2 adjusted loss 经调整的亏损;调整后的亏损
)h 6 w@TF 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
Y7g%nz[[ adjusted profit 经调整的利润;调整后的利润
A'~mJO/ adjusted surplus 经调整的盈余额;调整后的盈余额
j0~c2 adjusted value 经调整的价值;调整后的价值
H.>EO|p adjustment 调整;修订;理算〔保险〕
B=n90XO | adjustment centre 调剂中心
xSM1b5=Pu adjustment lag 调整过程的时间差距;调整时差
|:#Ug adjustment mechanism 调整机制
Z:AB(c adjustment of loss 亏损调整
L"dN
$ A adjustment process 调整过程;调整程序
<+q`Dk adjustment range 调整幅度
S&IW]ffK administered exchange rate 受管制汇率
|XG&[TI- " Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
YuVlD/ administration expenses 行政费用
Xp06sl7 M administration fee 手续费;行政费
/({oN1X>i administration in bankruptcy 破产管理
u8>aO>(bVg administration order 遗产管理令
@73kry v administrator 管理人;遗产管理人
=X5w=(& administrator of the estate 遗产管理人
N3\RXXY admission of debt 债项承认书
PIo@B|W-SX admission of proof 接纳债权证明
FCwE/ 2, advance 放贷款项;垫付款项;预支款项;预付款项
{j`8XWLZZN advance account 暂支帐目;预付款帐户
DMDtry?1: advance compensation 预付补偿金
>\:GFD{z advance from shareholder 股东垫款
Bnk<e advance pending reimbursement 预支以待日后付还
F Xr\ advanced economy 先进经济体系
n^|xp;] : advancement 预付;预付财产
l/nBin&YGv advances warrant 垫款令
Q=DMfJ" advancing 贷出
YCb|eS^u adverse balance 逆差
w{L9-o3A adverse exchange 逆汇
m(9I+` advertisement addressed to shareholders 在报章刊登的致股东通告
I2RXw advice for collection 托收通知书
z>,tP advice of drawing 提款通知书;汇票通知书
SYsO>`/ ) advice of payment 付款通知
NhNd+SCZ@ Advisory Committee [Securities and Futures Commission]
Vfk"}k/do 谘询委员会〔证券及期货事务监察委员会〕
zx]r.V Advisory Committee on Diversification 经济多元化谘询委员会
svxjad@l/
affidavit 誓章;遗产申报誓章
"mE/t ( affidavit of no receipt 述明无收款的誓章
d&|5Rk
~ affiliate 联号;联营公司;附属公司
owA8hGF affiliated company 附属公司;联号;联营公司
p8-$MF]]6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[!3cWJCt affordability 负担能力
3 !sZA?q African Development Bank [AfDB] 非洲开发银行
I Ij:3HP
after-acquired property 事后取得的财产
X|!@%wuGC after-hours dealing 市后交易
c C) <Y#1 after-tax profit 税后盈利;税后利润;税后溢利
8|\ -(:v agency agreement 代理协议
r
20! agency expenses 代理机构的开支
^["D>@yIR agency fee 代理费
Dmy=_j?ej Agency Law 《代理法》
HfH_jnR* agent 代理人;承销人
~}ifwm'7 a agent of company 公司代理人
`DSFaBj, agent's fee 代理人费;经纪费
XI$W aggregate 总计;总数;总体数字
Uea2WJpX aggregate amount 总款额;总额
E'mT%@MOM aggregate assets and liabilities 总体资产与负债
1GkoE aggregate at constant price 按固定价格计算的总体数字
%1#|>^ aggregate demand 总需求
Uj 4HVd aggregate gross position 总持仓量
m*iSW]& aggregate limit 总限额
Hl(W'>*oL aggregate of salaries tax 合计薪俸税
nwfu@h0G aggregate performance 总体表现;总体业绩
bYem0hzOe aggregate supply 总体供应
<liprUFsn aggregate surplus 总盈余
u^]Gc p aggregate total 整体总额
n.NWS/v_{ aggregate value 总值;合计价值
Syl 9j] aggregated basis 合计基准
FGc#_4SiL aggregated net chargeable income 合计应课税入息实额
Ny`SE\B+/ aggregation 合并计算;合计;总和
J~`!@! aggregation of incomes of husband and wife 夫妇入息合并计算
=2rdbq6R aggregation of property 财产的总和
}LX!dDuwA agio 差价;贴水
>Q"3dw 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》
:TKx>~` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%$)Sz[= 《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》
,SdxIhL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g co;8e_ 《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》
In:V.'D/>t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Cl&)# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o,J8n;"l agreement for a settlement 授产协议
Unt]=S3u agreement for assignment 转让协议
>bhF{*t#;y agreement for sale 售卖协议;买卖协议
qyy. &+ agreement for sale and purchase 买卖协议
As^eL/m2L agreement for the payment of interest 支付利息协议
9X#]Lg?b agreement for the repayment of money 还款协议
>XuPg(Ow agreement of reinsurance 再保险协议
j3+ hsA/(k Agricultural Bank of China 中国农业银行
i~<.@&vt air passenger departure tax 飞机乘客离境税
AhjCRYk+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6Qz=g
t%I= airport tax 机场税
E"/k"1@ alcohol duty 酒精税
%g>k0~TRf# alienation 让与;让渡;转让
QiVKaBS8 alimony 生活费;赡养费
&FZ~n?;hQ All Ordinaries Index [AOI] 所有普通股指数
z([HGq5 all risks 全险;综合险
>8vq`,e All Sales Record for Stock Market 《股票市场成交报告》
s6;ZaU Allied Capital Resources Limited 新联财务有限公司
C\{hN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/a-s9< allocation letter 拨款信件
H#nJWe_9A allocation of fund 分配款项;预留款项
C\bJ_vl;' allocation of profit 利润分配;溢利分配
G2>s#Y5(, allocation warrant 拨款令
[V;u7Z\r- allotment 分配;配股
s{Y-Vdx allotment notice 股份配售通知;配股通知
4QiV@#o: allotment of shares 股份分配
1[a#blL6W allowable 可获宽免;免税的
w; f LnEz_ allowable business loss 可扣除的营业亏损
*'{9(Oj allowable expenses 可扣税的支出
w#L`|cYCm allowance 免税额;津贴;备抵;准备金
g~=-
,j| allowance for debts 债项的免税额
wIF'|" allowance for depreciation by wear and tear 耗损折旧免税额
?AI`,*^ allowance for funeral expenses 殡殓费的免税额
Rp_ }_hL0 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
H~ >\HV* allowance for repairs and outgoings 修葺及支出方面的免税额
?4W6TSW-' allowance to debtor 给债务人的津贴
t|UM2h alteration of capital 资本更改
'auYmX alternate trustee 候补受托人
+& M>J| amalgamation 合并
8KdcU[w] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
SU~ljAF4 ambit of charges 征税范围;收费范围
1dy" amended valuation 经修订的估值
pYUQSsqC American Commodities Exchange 美国商品交易所
>4=7t&h American Express Bank Limited 美国运通银行
f/,8sGkX; American Stock Exchange 美国证券交易所
cy2K# amortization 摊销
A5ckosYyNA amount due from banks 存放银行同业的款项
[4PiQyr amount due from banks abroad 存放海外银行同业的款项
>#.du}t amount due from holding companies 控股公司欠款
[zCKJR amount due from local banks 存放本港银行同业的款项
3JF" O+@ amount due to banks 银行同业的存款
j4#S/:Q<7 amount due to banks abroad 海外银行同业的存款
R!x
/,6,_ amount due to holding companies 控股公司存款
Vk1 c14i> amount due to local banks 本港银行同业的存款
X#MC|Fzy@ amount due to outport banks 外埠银行同业的存款
R?2T0^0 amount for note issue 发行纸币的款额
U[ogtfv`m amount of bond 担保契据的款额
Fj&8wZ)v) amount of consideration 代价款额
Ff[GR$m amount of contribution 供款数额
2kFP;7FO amount of indebtedness 负债款额
t6%zfm
amount of principal of the loan 贷款本金额
5N2`e3:I amount of rates chargeable 应征差饷数额
IfCa6g<&( amount of share capital 股本额
PiNf;b^9 amount of sums assured 承保款额
kNrd=s,-]D amount of variation 变动幅度
f Q2U| amount of vote 拨款数额
r!p:73L8 amount payable 应付款额
U)('}u=b amount receivable 应收款额
{-)I2GJav Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*OY
Nx4 k analysis 分析
gJOD+~ ancillary risk 附属风险
bW^{I,b<F annual account 周年帐目;周年帐目报表;年度决算;年结
lygv#s-T annual accounting date 年结日期
c 1{nOx annual allowance 每年免税额;年积金;年度津贴;年津
msZ3%L annual balance 年度余额
. H8 6f != annual disposable income 每年可动用收入
qI2&a$Zb$ annual estimates 周年预算
&?APY9\. annual fee 年费
9Om3<der annual general meeting 周年大会
eqU y> annual growth rate 年增率;每年增长率
Qf@ha annual long-term supplement 长期个案每年补助金
+,4u1`c|$ annual pensionable emolument 可供计算退休金的年薪
-&LF`V&3w annual report 年报
[85tZr] Annual Report on the Consumer Price Index 《消费物价指数年报》
qoC<qn{.a annual return 周年报表;周年申报表;每年报税表格
x 4`RKv2m Annual Return Rules 《周年报表规则》
OT3~5j1[ annual review of consumer prices 每年消费物价回顾
VO,F[E~_ annual roll-forward basis 逐年延展方式
>ti)m >f annual salary 年薪
~Z;.np(T annual statement 年度报表;年度决算表
*V@t]d$=# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;fm>
\f annuitant 年金受益人
VVi3g annuity 年金
0gJ{fcI annuity contract 年金合约
Ez Xi*/ annuity on human life 人寿年金
#>">fs] antecedent debt 先前的债项
FND+Ok& ante-dated cheque 倒填日期支票
v}uzUY anticipated expenditure 预期开支
na]
9-~4 anticipated net profit 预期纯利
a)rT3gl anticipated revenue 预期收入
E*#5OT anti-inflation measure 反通货膨胀措施
-b'/}zz anti-inflationary stance 反通货膨胀立场
P,K^oz} apparent deficit 表面赤字
.2*h!d)E apparent financial solvency 表面偿债能力
'6f)^DYA'? apparent partner 表面合伙人
cIXqnb application for personal assessment 个人入息课税申请书
D4U<Rn6N_5 application of fund 资金应用
f(*iagEy application to release as liquidator and to destruct the books of accounts and documents
1<pb=H 申请免除清盘人职务及毁灭帐簿与文件
X->` ~-aj appointed actuary 委任精算师
g"X!&$& appointed auditor 委任核数师;委任审计师
-;&-b >b
appointed trustee 委任的受托人
md/NMC
\ appointer 委任人
)*9,H|2nS apportioned pro rata 按比例分摊
lQ?_1H~4= apportionment 分配;分摊
=nG>aAG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(*V:{_r apportionment formula 分摊方程式
t^g+nguz apportionment of estate duty 遗产税的分摊
(6X{ & appraisal 估价;评估
23P7%\ appreciable growth 可观增长
Qsr+f~"W appreciable impact 显着影响
!~ZAm3GwL appreciable increase 可观增长
@eN,m {b appreciation 增值;升值
cf*SWKs appreciation against other currencies 相对其他货币升值
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[X"N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;~Q`TWC appreciation tax 增值税
\!Ap< appropriation 拨款;拨用;拨付
)S|&3\ appropriation account 拨款帐目
5_4=(?< Appropriation Bill 拨款法案
zKNac[: appropriation-in-aid system 补助拨款办法
T&]IPOH9 approved assets 核准资产
XiAflO approved basket stock 认可一篮子证券
FdS'0#$ approved budget 核准预算
[lE^0_+ approved charitable donation 认可慈善捐款
8l>YpS*S^ approved charitable institution 认可慈善机构
!.w|+-JKO approved currency 核准货币;认可货币
X6n8Bi9Ik approved estimates 核准预算
/=:Fw}vt approved estimates of expenditure 核准开支预算
|pR'#M4j4A approved overseas insurer 核准海外保险人
p}|<EL}Z9 approved overseas trust company 核准海外信托公司
OZ2faf approved pooled investment fund 核准汇集投资基金
*xDV8iu_ approved provident fund scheme 认可公积金计划
*I`Eb7
^ approved provision 核准拨款
"VA'W/yv! approved redeemable share 核准可赎回股份
}C5Fvy6uz approved regional stock 认可地区性证券
fTd":F approved retirement scheme 认可退休金计划
*):s**BJ$ approved subordinated loan 核准附属贷款
qex::Qf arbitrage 套戥;套汇;套利
@g1T??h arbitrageur 套戥者;套汇者
:-cqC|Y arbitrary amount 临时款项
E{[>j'dwc arrangement 措施;安排;协定
r-&* `Jh arrears 欠款
/n3S E0Y arrears of pay 欠付薪酬
_`xhP-,`S arrears of revenue 逾期未收税款;逾期未收的帐项
/1?{,Das= articles of association 组织章程;组织细则;组织章程细则
f!JSb?#3 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
'o1lJ?~kH ascertainment of profit 确定利润
>,nK "Asia Clear" “亚洲结算系统”
J|e3
UikA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2o~UA\:+= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K#dG'/M|Pb Asian Development Fund [ADF] 亚洲发展基金
W
ZW:q Asian dollar bond 亚洲美元债券
eyG[1EEU Asian dollar market 亚洲美元市场
10m`LG Asian dollar rate 亚洲美元利率
3+V.9TL'a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(b+o$C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zO 6Sl[) asked price 沽盘;喊价;索价;卖方报价
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