A:
Tm3$|+}$f A share A股;甲类股份
'{:(4>& abatement of tax 减税;减扣免税额
HHEFX9u ABN AMRO Bank N.V. 荷兰银行
%&gx@ \v above-the-line expenditure 线上项目支出;经常预算支出
*ZaK+ B above-the-line receipt 线上项目收入;经常预算收入
3tLh{S?uJ ABSA Asia Limited 南非联合亚洲有限公司
gXw\_ue< absolute change 绝对数值变更
89 fT?tT absolute expenditure 实际开支
0|GxOzNd absolute guideline figure 绝对准则数字
"
*Ni/p$I absolute interest 绝对权益
F=P|vYL&& absolute order of discharge 绝对破产解除令
Q?1 KxD! absolute profit margin 绝对利润幅度
cPS!%?}I absolute value 实值;绝对值
z6{0\#'K absolutely vested interest 绝对既得权益
>T!n* -Zn absorbed cost 已吸收成本;已分摊成本
{L4^IKI absorption 吸收;分摊;合并
zcZr
)Oh absorption rate 吸收率;摊配率;分摊率
0q`'65 lx ACB Finance Limited 亚洲商业财务有限公司
9L&AbmIr acceptable form of reciprocity 合理的互惠条件
w[|!$J? acceptable rate 适当利率;适当汇率
Nxt/R%( acceptance agreement 承兑协议
{O^1WgGc[ acceptance for honour 参加承兑
?$s2]}v acceptor 承兑人;接受人;受票人
CyXcA;H,. acceptor for honour 参加承兑人
MPGQ4v i& accident insurance 意外保险
uP*>-s'm Accident Insurance Association of Hong Kong 香港意外保险公会
f O(.I accident insurance scheme 意外保险计划
_`D_0v(X accident year basis 意外年度基准
zzW^AvR accommodation 通融;贷款
@wa/p`gj5w accommodation bill 通融票据;空头票据
i&bttSRNV accommodation party 汇票代发人
nwkhGQ account balance 帐户余额;帐户结余
$@#nn5^IX account book 帐簿
Y*AHwc<w` account collected in advance 预收款项
H+: $ 7; account current book 往来帐簿
H[G EAQO account of after-acquired property 事后取得的财产报告
-u9{R \S account of defaulter 拖欠帐目
{9=U6m^R2 account payable 应付帐款
$8eq&_gJ account payee only [A/C payee only] 只可转帐;存入收款人帐户
`iY)3Rq account receivable 应收帐款
#pVk%5N account receivable report 应收帐款报表
*yX_dgC>[ account statement 结单;帐单;会计财务报表
t)v#y!Ci" account title 帐户名称;会计科目
/3c1{%B\ accountant's report 会计师报告
}=L
>u>cP Accountant's Report Rules 会计师报告规则
#Gg^fm accounting and auditing procedure 会计与审计程序;会计与核数程序
~&qe"0 Accounting Arrangements 《会计安排》
My1E@< accounting basis 会计基础
AzQ}}A;TSx accounting by Official Receiver 破产管理署署长呈交的帐目
WW_X:N~~e\ Accounting Circular 《会计通告》
x*)Wl! accounting class 会计类别
]O \6.>H accounting date 记帐日期;会计结算日期
yqYX<<!V accounting for money 款项核算
"?il07+w% Accounting Officer 会计主任
J7maG|S(DF accounting period 会计报告期;会计期
~/Ry=8 accounting policy 会计政策;会计方针
uL= \t= accounting practice 会计惯例
!eO?75/ accounting principle 会计准则
D0-e,)G}V, accounting record 会计记录
C[Fh^ accounting report 会计报告
Vw#07P#A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)a6i8b3 Accounting Society of China 中国会计学会
Gmc"3L accounting statement 会计报表
{B}0LJIpL accounting system 会计制度;会计系统
m|y]j4 accounting transaction 会计事项;帐务交易
#z~oc^J^T accounting treatment 会计处理
"8rP?B( accounting year 会计年度
]#q dA(Kl accretion 增值;添加
kP6r=HH@ accrual 应计项目;应累算数目
t3WlVUtq3 accrual basis 应计制;权责发生制
}1>a 71 accrual basis accounting 应计制会计;权责发生制会计
yA_d${n accrue 应累算;应计
;L)}blN. accrued benefit 应累算利益
K0v,d~+] accrued charges 应计费用
X >**M accrued cumulative preference share dividend 应累算的累积优先股股息
v{jl)?`~w accrued expenses 应累算费用
BkJcT accrued interest payable 应付利息;应计未付利息
y^XwJX-f accrued interest receivable 应收利息;应计未收利息
hN} X11 accrued right 累算权益
w9oiu$7), accruing profit 应累算的利润
Gmwn: accumulated fiscal reserve 累积财政储备
O{4m-; accumulated profit 累积利润;滚存溢利
"- Ns1A8 accumulated reserve 累积储备
3646.i[D accumulation of surplus income 累积收益盈余
-R8RAwsLG acquired assets 既得资产
vZKo&jUk acquisition 收购;购置;取得
RDZq(rKc acquisition cost 购置成本
yJrPb" acquisition expenses 购置费用
l^vq'<kI acquisition of 100% interest 收购全部股权
x|Ei_hI- acquisition of control 取得控制权
Rl)/[T acquisition of fixed assets 购置固定资产
:{fsfZXXr acquisition of shell “买壳”
@fY!@xSf acquisition price 收购价
@-m&X2J+c act of God 天灾
QA%GK4F70 acting partner 执事合伙人
_3E7|drIX active market 买卖活跃的市场;交投畅旺的市场;旺市
!9!Ns(vUM active partner 积极参与的合伙人
e*g; +nz active trading 交投活跃
Sb`>IlT\# actual circulation 实际流通
mrJQB I+ actual cost 实际成本
s9Xeh" actual expenditure 实际开支;实际支出
w&H
?; 1 actual income 实际入息;实际收入;实际收益
kgQEg)A]!x actual market 现货市场
b2 ),J actual price 现货价;实际价格
S)~h|&A( actual profit 实际利润
ctCfLlK actual quotation 实盘;实际价位;实际报价
$0 li"+ actual year basis 按实际年度计算
A>PM'$"sT actuals 实货
&o8\ $A actuarial investigation 精算调查
:4WwCpgz, actuarial principle 精算原则
_Y0o\0B actuarial report 精算师报告
!Khsx Actuarial Society of Hong Kong 香港精算学会
Sd)D-S actuarial valuation 精算师估值
)jH"6my_ actuary 精算师
9LFg": ad referendum agreement 暂定协议;有待覆核的协定
"NJ!A ad valorem duty 从价税;按值征税
8U8"k ad valorem duty system 从价税制
Q!"Li ad valorem fee 从价费
0]WM:6 h ad valorem tariff 从价关税
qH-dT,`"{ additional allowance 额外免税额
x3vz4m[ additional amount for unexpired risk 未过期风险的额外款额
k_^d7yH additional assessable profit 补加应评税利润
lP@9%L additional assessment 补加评税
$EtZ5?qS additional commitment 额外承担
TX*P*-' additional commitment vote 额外承担拨款
}FFW,x additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YY.;J3C additional dependent parent allowance 供养父母额外免税额
O" z=+79q additional provision 额外拨款
=}V`O> additional stamp duty 附加印花税
C ]#R7G additional tax 补加税罚款;补加税款
ad"&c*m[ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
B0YY7od adjudged bankrupt 被裁定破产
v&?Bqj adjudicated bankrupt 裁定破产人
plp).Gq adjudication fee 裁定费;评定印花税额手续费;评估契据费
N),Zb^~nw adjudication of bankruptcy 裁定破产;宣告破产
Bz24U wcZ adjudication of insolvency 裁定无力偿还债务
N.VzA
6C adjusted actual 经调整的实数;调整后的实数
un\"1RdO adjusted current assets 经调整的流动资产;调整后的流动资产
\Q3m?)X=Gd adjusted figure 经调整的数字;调整后的数额
5-+Y2tp} adjusted liabilities 经调整的负债;调整后的负债
i%z}8GIt' adjusted loss 经调整的亏损;调整后的亏损
nVYh1@yLy 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
?!
kup adjusted profit 经调整的利润;调整后的利润
ly{~X adjusted surplus 经调整的盈余额;调整后的盈余额
!E*-\}[ adjusted value 经调整的价值;调整后的价值
(C. 1'<] adjustment 调整;修订;理算〔保险〕
A5nu`e9& adjustment centre 调剂中心
*{tJ3<t(1 adjustment lag 调整过程的时间差距;调整时差
*D\nsJ*g adjustment mechanism 调整机制
|D^[]*cEH adjustment of loss 亏损调整
E(S}c*05O adjustment process 调整过程;调整程序
#}A!Bk adjustment range 调整幅度
&QE* V administered exchange rate 受管制汇率
kp0>8rkF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u{\`*dNx administration expenses 行政费用
$x 2t0@ administration fee 手续费;行政费
t%=ylEPW administration in bankruptcy 破产管理
"r|O / administration order 遗产管理令
n'R
8nn6^ administrator 管理人;遗产管理人
7&+Gv6E administrator of the estate 遗产管理人
nhy3E admission of debt 债项承认书
6%5A&&O(b admission of proof 接纳债权证明
@5kN
L~2 advance 放贷款项;垫付款项;预支款项;预付款项
aUJ& advance account 暂支帐目;预付款帐户
3nG(z> advance compensation 预付补偿金
b9:E0/6
advance from shareholder 股东垫款
tnTr&o# advance pending reimbursement 预支以待日后付还
Pl 5+Oo advanced economy 先进经济体系
gzuM>lf*{ advancement 预付;预付财产
[OMKk#vW advances warrant 垫款令
cOS|B1xG advancing 贷出
!Dun<\ adverse balance 逆差
ukZL adverse exchange 逆汇
#$#{QEh0} advertisement addressed to shareholders 在报章刊登的致股东通告
578Dl(I#) advice for collection 托收通知书
T9(~^}_+9 advice of drawing 提款通知书;汇票通知书
)ll}hGS advice of payment 付款通知
`!rHH Advisory Committee [Securities and Futures Commission]
y_a~>S 谘询委员会〔证券及期货事务监察委员会〕
fE M8/bhq Advisory Committee on Diversification 经济多元化谘询委员会
2O4UytN affidavit 誓章;遗产申报誓章
J4x1qY)Y&v affidavit of no receipt 述明无收款的誓章
?SS?I affiliate 联号;联营公司;附属公司
9WHkw@<R+ affiliated company 附属公司;联号;联营公司
*BSL=8G{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ZL-@2ZU{1 affordability 负担能力
jd~r~.y African Development Bank [AfDB] 非洲开发银行
lZb1kq%9g after-acquired property 事后取得的财产
<}B]f1zX after-hours dealing 市后交易
~r=u1]z after-tax profit 税后盈利;税后利润;税后溢利
siOeR@>X agency agreement 代理协议
k :af agency expenses 代理机构的开支
zQ7SiRt7* agency fee 代理费
U^Hymgb% Agency Law 《代理法》
:y]l`Mo - agent 代理人;承销人
0;V2>! agent of company 公司代理人
;g?5V agent's fee 代理人费;经纪费
A4'vJk aggregate 总计;总数;总体数字
=#uXO< aggregate amount 总款额;总额
t7n*kiN<q aggregate assets and liabilities 总体资产与负债
2\m+ aggregate at constant price 按固定价格计算的总体数字
`Ol*"F.+I aggregate demand 总需求
As78yfK aggregate gross position 总持仓量
G!%1<SLi. aggregate limit 总限额
/I: d<A aggregate of salaries tax 合计薪俸税
E-&=I> B5 aggregate performance 总体表现;总体业绩
NjL,0Bp aggregate supply 总体供应
]`+>{Sx 1 aggregate surplus 总盈余
$JcU0tPq0 aggregate total 整体总额
UPLr[>Q# aggregate value 总值;合计价值
#&&^5r-b- aggregated basis 合计基准
3\6jzD aggregated net chargeable income 合计应课税入息实额
K2)),_,@5+ aggregation 合并计算;合计;总和
~I2IgEj>] aggregation of incomes of husband and wife 夫妇入息合并计算
\@gs8K# aggregation of property 财产的总和
B*,9{ g0m/ agio 差价;贴水
:aco$ZNH5 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》
AY|8wf,LS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e>"{nOY4 《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》
0Ac]&N d` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^'[Rb!Q8 《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》
nqy\xK#.^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Mx[tE?!2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K*p^Gs, agreement for a settlement 授产协议
Fb[<YX" agreement for assignment 转让协议
]Jm9D= agreement for sale 售卖协议;买卖协议
C %y AMQ agreement for sale and purchase 买卖协议
O:#t>
; agreement for the payment of interest 支付利息协议
Rnun() plJ agreement for the repayment of money 还款协议
/ ijj;9EB agreement of reinsurance 再保险协议
Ow mI*` Agricultural Bank of China 中国农业银行
bV`Zo(z air passenger departure tax 飞机乘客离境税
,SS@]9A& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O*!+D- airport tax 机场税
L 'H1\'
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aFd
, alienation 让与;让渡;转让
$UO7AHk alimony 生活费;赡养费
X~%Wg*Hm All Ordinaries Index [AOI] 所有普通股指数
2'_Oi-& all risks 全险;综合险
8_m dh + All Sales Record for Stock Market 《股票市场成交报告》
]D%D:>9|/ Allied Capital Resources Limited 新联财务有限公司
NCl$vc;, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Vz51=?75 allocation letter 拨款信件
JzCfs<D allocation of fund 分配款项;预留款项
ub./U@1 allocation of profit 利润分配;溢利分配
x^9W< allocation warrant 拨款令
9:4P7 allotment 分配;配股
[m!$01= allotment notice 股份配售通知;配股通知
A:&
`oJl allotment of shares 股份分配
Vad(PS0 allowable 可获宽免;免税的
<fWho%eOK allowable business loss 可扣除的营业亏损
9e1gjC\ c allowable expenses 可扣税的支出
HO}aLp allowance 免税额;津贴;备抵;准备金
$Y)|&, allowance for debts 债项的免税额
,5H$Tm,6\S allowance for depreciation by wear and tear 耗损折旧免税额
b]Oc6zR,,~ allowance for funeral expenses 殡殓费的免税额
;m{[9i`2 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
[}}oHm3& allowance for repairs and outgoings 修葺及支出方面的免税额
(a@cK, allowance to debtor 给债务人的津贴
3zMmpeq alteration of capital 资本更改
U~!97,|ic alternate trustee 候补受托人
"n:L<F,g amalgamation 合并
;@
%~eIlu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5"]PwC ambit of charges 征税范围;收费范围
&%C4rAd2 amended valuation 经修订的估值
!V7VM_}@Y American Commodities Exchange 美国商品交易所
"?}QwtUW American Express Bank Limited 美国运通银行
XZJ }nXy American Stock Exchange 美国证券交易所
Vy&F{T;$ amortization 摊销
0 l
G\QT amount due from banks 存放银行同业的款项
Z:)\j. amount due from banks abroad 存放海外银行同业的款项
] l}8 amount due from holding companies 控股公司欠款
at
]Lz_\ amount due from local banks 存放本港银行同业的款项
12;"K?7{ amount due to banks 银行同业的存款
%ktU 51o amount due to banks abroad 海外银行同业的存款
t.485L% amount due to holding companies 控股公司存款
?gH[tN:= amount due to local banks 本港银行同业的存款
BY32)8SH amount due to outport banks 外埠银行同业的存款
]e7D"" amount for note issue 发行纸币的款额
+SZ#s:#SE amount of bond 担保契据的款额
OKxPf]~4E amount of consideration 代价款额
?Ju=L| amount of contribution 供款数额
C Vyq/X amount of indebtedness 负债款额
dD@T}^j *| amount of principal of the loan 贷款本金额
sW@4r/F>:D amount of rates chargeable 应征差饷数额
6n45]? amount of share capital 股本额
\Vr(P> amount of sums assured 承保款额
L}lc=\ amount of variation 变动幅度
/N{x Ft/? amount of vote 拨款数额
eWW\m[k]} amount payable 应付款额
oIQor%z amount receivable 应收款额
~Se/uL;* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FwmE1, analysis 分析
on\0i{0l8 ancillary risk 附属风险
T1\.~]-msb annual account 周年帐目;周年帐目报表;年度决算;年结
ZWh:&e( annual accounting date 年结日期
.'L@$]!G annual allowance 每年免税额;年积金;年度津贴;年津
6(<M.U_ft annual balance 年度余额
b?h"a<7 annual disposable income 每年可动用收入
r6*0H/* annual estimates 周年预算
i,$*+2Z annual fee 年费
d+ql@e ] annual general meeting 周年大会
9Z6O{
> annual growth rate 年增率;每年增长率
D.)R8X annual long-term supplement 长期个案每年补助金
BVC\~j
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f\2'/g}6a annual report 年报
- "h
{B Annual Report on the Consumer Price Index 《消费物价指数年报》
$ [M8G annual return 周年报表;周年申报表;每年报税表格
Cp_"PvTmT Annual Return Rules 《周年报表规则》
y3))I\QT annual review of consumer prices 每年消费物价回顾
"72
_Sw annual roll-forward basis 逐年延展方式
CdC&y}u annual salary 年薪
. m@Sk`s annual statement 年度报表;年度决算表
+'y$XR~W { 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
`+Wl
fk; annuitant 年金受益人
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