A:
6IM:Xj A share A股;甲类股份
:#W>lq@H abatement of tax 减税;减扣免税额
vYG$>* ABN AMRO Bank N.V. 荷兰银行
Aj=c,]2 above-the-line expenditure 线上项目支出;经常预算支出
);x[1*e above-the-line receipt 线上项目收入;经常预算收入
:SpPT ABSA Asia Limited 南非联合亚洲有限公司
!myF_cv}' absolute change 绝对数值变更
>Q^*h}IdW absolute expenditure 实际开支
mDU-;3OqF absolute guideline figure 绝对准则数字
qk(u5Z absolute interest 绝对权益
* (<3 oIRS absolute order of discharge 绝对破产解除令
=TXc- J absolute profit margin 绝对利润幅度
k8"[)lDc. absolute value 实值;绝对值
vy F(k3W absolutely vested interest 绝对既得权益
UIw6~a3E absorbed cost 已吸收成本;已分摊成本
eYRm:KC absorption 吸收;分摊;合并
YA^g[, absorption rate 吸收率;摊配率;分摊率
,[Z;"wE ACB Finance Limited 亚洲商业财务有限公司
`#N7ym;s@ acceptable form of reciprocity 合理的互惠条件
a^&3?3
acceptable rate 适当利率;适当汇率
ia/_61% acceptance agreement 承兑协议
{{_,YO^w acceptance for honour 参加承兑
4:v{\R acceptor 承兑人;接受人;受票人
h'G8@j; acceptor for honour 参加承兑人
'+C%]p accident insurance 意外保险
Jz\'%O' Accident Insurance Association of Hong Kong 香港意外保险公会
NW;wy;; accident insurance scheme 意外保险计划
w2`j&]D6 accident year basis 意外年度基准
j-etEWOTr accommodation 通融;贷款
GEi^3UD accommodation bill 通融票据;空头票据
&rxR"^x\ accommodation party 汇票代发人
zX/9^+p: account balance 帐户余额;帐户结余
jl4rEzVu account book 帐簿
bjq2XP?LL account collected in advance 预收款项
Mxe account current book 往来帐簿
%5H>tG`] account of after-acquired property 事后取得的财产报告
L"!BN/i_ account of defaulter 拖欠帐目
yh Ymbu account payable 应付帐款
gG=E2+=uy account payee only [A/C payee only] 只可转帐;存入收款人帐户
`{I-E5x account receivable 应收帐款
.c.#V:XZ#U account receivable report 应收帐款报表
;rH@>VrR account statement 结单;帐单;会计财务报表
pF"IDC account title 帐户名称;会计科目
O8ZHIs accountant's report 会计师报告
PK*
$ Accountant's Report Rules 会计师报告规则
b%,`;hy{ accounting and auditing procedure 会计与审计程序;会计与核数程序
sWnU*Q Accounting Arrangements 《会计安排》
YEqWTB|w accounting basis 会计基础
Bhrp"l
+| accounting by Official Receiver 破产管理署署长呈交的帐目
:!Tb/1 Accounting Circular 《会计通告》
v4Q8RE? accounting class 会计类别
{z}OZHJN accounting date 记帐日期;会计结算日期
=
8%+$vX accounting for money 款项核算
CR$5'#11) Accounting Officer 会计主任
mWM!6" accounting period 会计报告期;会计期
ZK]C!8\2| accounting policy 会计政策;会计方针
|bz,cvlP
W accounting practice 会计惯例
]={{$}8. accounting principle 会计准则
bdCpGG9 accounting record 会计记录
etH%E aF[ accounting report 会计报告
dGzZ_Vf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Oj0/[(D- Accounting Society of China 中国会计学会
`W8dayZt accounting statement 会计报表
%/&?t`%H accounting system 会计制度;会计系统
j7 D\O accounting transaction 会计事项;帐务交易
kSw.Q2ao accounting treatment 会计处理
cv["Ps#;`W accounting year 会计年度
VscEdtkd accretion 增值;添加
R@r"a&{/ accrual 应计项目;应累算数目
`=Hh5;ep accrual basis 应计制;权责发生制
y85/qg)H^ accrual basis accounting 应计制会计;权责发生制会计
#SRGVa`x accrue 应累算;应计
ZOG6 accrued benefit 应累算利益
y8un&LP accrued charges 应计费用
x*[\$E`v accrued cumulative preference share dividend 应累算的累积优先股股息
/wL}+ accrued expenses 应累算费用
Y m|zM1qc accrued interest payable 应付利息;应计未付利息
>%.6n:\rG accrued interest receivable 应收利息;应计未收利息
PQ|kE`' accrued right 累算权益
9_F2nmEv accruing profit 应累算的利润
9Qb_BNUo accumulated fiscal reserve 累积财政储备
GKwm %A accumulated profit 累积利润;滚存溢利
PDo%ob\Ym accumulated reserve 累积储备
X&6p_Lo accumulation of surplus income 累积收益盈余
i1?H*:] acquired assets 既得资产
ALiXT8q acquisition 收购;购置;取得
\5Jpr'mY5 acquisition cost 购置成本
}CA oB::& acquisition expenses 购置费用
Uok?FEN acquisition of 100% interest 收购全部股权
:d-+Z%Y acquisition of control 取得控制权
ND7
gxt-B acquisition of fixed assets 购置固定资产
A|8(3PiP acquisition of shell “买壳”
^l6q acquisition price 收购价
oxb#{o9G act of God 天灾
W9T,1h5x acting partner 执事合伙人
y!Q&;xO+! active market 买卖活跃的市场;交投畅旺的市场;旺市
kQ~*iY active partner 积极参与的合伙人
.3&zP active trading 交投活跃
IXugnvyV actual circulation 实际流通
Sf)VQ5U!Y actual cost 实际成本
2mbZ6'p { actual expenditure 实际开支;实际支出
4*_9Gl actual income 实际入息;实际收入;实际收益
M
yr [ actual market 现货市场
5dS5, actual price 现货价;实际价格
: \w\K: actual profit 实际利润
Qd 1Q~PBla actual quotation 实盘;实际价位;实际报价
]dc^@}1bN actual year basis 按实际年度计算
A\_cGM2 actuals 实货
2hl'mRW actuarial investigation 精算调查
XU .FLNe actuarial principle 精算原则
WLEjRx actuarial report 精算师报告
uHUicZf. Actuarial Society of Hong Kong 香港精算学会
V7!x-E/ actuarial valuation 精算师估值
C9U~lcIS actuary 精算师
o@r+Y ad referendum agreement 暂定协议;有待覆核的协定
eqQA st#~ ad valorem duty 从价税;按值征税
m#mM2Guxe ad valorem duty system 从价税制
!h{qO&ZH= ad valorem fee 从价费
2`Xy}9N/Y ad valorem tariff 从价关税
z)r)w?A additional allowance 额外免税额
HP2]b?C additional amount for unexpired risk 未过期风险的额外款额
#m6 eG&a additional assessable profit 补加应评税利润
_U)DL=a' additional assessment 补加评税
INsc!xOQ additional commitment 额外承担
e;56}w additional commitment vote 额外承担拨款
h84}lxT^] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^PfFW additional dependent parent allowance 供养父母额外免税额
[Zk|s9 additional provision 额外拨款
VC\43A,9 additional stamp duty 附加印花税
O/>$kG%ge additional tax 补加税罚款;补加税款
AS[cz!
> Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
1y l2i|m+ adjudged bankrupt 被裁定破产
52BlFBNV adjudicated bankrupt 裁定破产人
2Tt@2h_L adjudication fee 裁定费;评定印花税额手续费;评估契据费
Bhl@\Kq adjudication of bankruptcy 裁定破产;宣告破产
1GVJ3VXt adjudication of insolvency 裁定无力偿还债务
>z1RCQWju adjusted actual 经调整的实数;调整后的实数
&)O X*y adjusted current assets 经调整的流动资产;调整后的流动资产
._"U{
f2V adjusted figure 经调整的数字;调整后的数额
](4V3w. adjusted liabilities 经调整的负债;调整后的负债
HiEXw}Hkz adjusted loss 经调整的亏损;调整后的亏损
|0ahvsrtW 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
Funep[rA adjusted profit 经调整的利润;调整后的利润
3HC aZ?Ry' adjusted surplus 经调整的盈余额;调整后的盈余额
v&%GK5j7O adjusted value 经调整的价值;调整后的价值
<XX\4[wb adjustment 调整;修订;理算〔保险〕
Sb+pB58&N adjustment centre 调剂中心
l)fF)\ |;= adjustment lag 调整过程的时间差距;调整时差
Qi#%&Jz>f adjustment mechanism 调整机制
Z16G adjustment of loss 亏损调整
R 28v5 adjustment process 调整过程;调整程序
s!``OyI/Z adjustment range 调整幅度
p
mcy(< administered exchange rate 受管制汇率
J
(Yfup Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0ejx;Mum administration expenses 行政费用
s(J,TS#I] administration fee 手续费;行政费
B0NKav administration in bankruptcy 破产管理
' D+h_*H administration order 遗产管理令
d>eVR administrator 管理人;遗产管理人
.HF+JHIUu administrator of the estate 遗产管理人
f*7/O |Gp admission of debt 债项承认书
F_U3+J > admission of proof 接纳债权证明
IY?[ 0S advance 放贷款项;垫付款项;预支款项;预付款项
gR"'|c advance account 暂支帐目;预付款帐户
V=
U= advance compensation 预付补偿金
a;D{P`%n advance from shareholder 股东垫款
Zh]d&Xeq advance pending reimbursement 预支以待日后付还
Glcl7f"<^ advanced economy 先进经济体系
&xMR{: advancement 预付;预付财产
[S9T@Q advances warrant 垫款令
R3<>]/1p|P advancing 贷出
c 's=>-X adverse balance 逆差
33DP0OBL^ adverse exchange 逆汇
/Ou`$2H87 advertisement addressed to shareholders 在报章刊登的致股东通告
*r$Yv&c, advice for collection 托收通知书
]fIv{[A_
advice of drawing 提款通知书;汇票通知书
MbC7`Sp&i advice of payment 付款通知
#.UooFk+Y Advisory Committee [Securities and Futures Commission]
W~k"`g7uu 谘询委员会〔证券及期货事务监察委员会〕
o-Pa3L= Advisory Committee on Diversification 经济多元化谘询委员会
}x`W+r affidavit 誓章;遗产申报誓章
K?,eIZ{.S affidavit of no receipt 述明无收款的誓章
\@vR*E affiliate 联号;联营公司;附属公司
RyKsM. affiliated company 附属公司;联号;联营公司
V03U"eI=" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
aErms-~ affordability 负担能力
4<)%Esyb African Development Bank [AfDB] 非洲开发银行
b"t95qlL after-acquired property 事后取得的财产
: I28Zi* after-hours dealing 市后交易
ao#{N=mn after-tax profit 税后盈利;税后利润;税后溢利
>xws agency agreement 代理协议
gEbe6!; q3 agency expenses 代理机构的开支
ByoSwQ agency fee 代理费
}(z[
rZ Agency Law 《代理法》
6uW?xB9 agent 代理人;承销人
N%%2!Z# agent of company 公司代理人
;ajCnSmR agent's fee 代理人费;经纪费
N_lQz(nG/2 aggregate 总计;总数;总体数字
la>:%SD aggregate amount 总款额;总额
*P_(hG&c aggregate assets and liabilities 总体资产与负债
}20
Q`? aggregate at constant price 按固定价格计算的总体数字
;3OQgKI aggregate demand 总需求
YwyP+Sr\ aggregate gross position 总持仓量
~UX@%0%)N aggregate limit 总限额
(wU<Kpt?J aggregate of salaries tax 合计薪俸税
B>*zQb2: aggregate performance 总体表现;总体业绩
"<H.F87Z) aggregate supply 总体供应
-"[o|aa^ aggregate surplus 总盈余
|}
;&xI aggregate total 整体总额
X:bv
?o>Y aggregate value 总值;合计价值
~q4KQ&.! aggregated basis 合计基准
j}3Avu% aggregated net chargeable income 合计应课税入息实额
orYE& aggregation 合并计算;合计;总和
#'fh'$5" aggregation of incomes of husband and wife 夫妇入息合并计算
t=o0
#jo aggregation of property 财产的总和
lxx)l(& agio 差价;贴水
qk;*$Q 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》
u+UtvzUC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b}< T< 《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》
x.CUJ^_. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|1wfLJ4--l 《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》
(+q#kKR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>=BH$4Ce 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hJ$o+sl agreement for a settlement 授产协议
6MQ+![fN agreement for assignment 转让协议
gR}>q4b agreement for sale 售卖协议;买卖协议
$#4Qv5} agreement for sale and purchase 买卖协议
pQAG%i^mF agreement for the payment of interest 支付利息协议
u+%Ca,6 agreement for the repayment of money 还款协议
/~[+' agreement of reinsurance 再保险协议
L)W1bW} Agricultural Bank of China 中国农业银行
/|V!2dQs" air passenger departure tax 飞机乘客离境税
]Ir{9EE
v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yH5^EY7rQ airport tax 机场税
ms2y[b alcohol duty 酒精税
=&G<^7 alienation 让与;让渡;转让
e f8_w6i alimony 生活费;赡养费
.'N:]G@! All Ordinaries Index [AOI] 所有普通股指数
([SrIG> X all risks 全险;综合险
|C}n]{*| All Sales Record for Stock Market 《股票市场成交报告》
&HBqweI Allied Capital Resources Limited 新联财务有限公司
i3#To}g5V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ya7PF~:E- allocation letter 拨款信件
=<Q_&_.60 allocation of fund 分配款项;预留款项
7Mq4$|qhD allocation of profit 利润分配;溢利分配
A2>rS allocation warrant 拨款令
XCr\Y`,Z@ allotment 分配;配股
gv)F`uRWA allotment notice 股份配售通知;配股通知
e59P6/z allotment of shares 股份分配
"zFv?ay allowable 可获宽免;免税的
vU,AOK[l{ allowable business loss 可扣除的营业亏损
kHLpa/A allowable expenses 可扣税的支出
vM )2F allowance 免税额;津贴;备抵;准备金
p|fSPSz allowance for debts 债项的免税额
X,-QxV=lc) allowance for depreciation by wear and tear 耗损折旧免税额
ev~/Hf allowance for funeral expenses 殡殓费的免税额
C+ibLS4i allowance for inflation 为通货膨胀而预留的款项;通胀准备金
7{F(NJUO1 allowance for repairs and outgoings 修葺及支出方面的免税额
${I$@qq83 allowance to debtor 给债务人的津贴
@!k\Ivd alteration of capital 资本更改
xuBXOr4"P alternate trustee 候补受托人
5@l[!Jl0k amalgamation 合并
XRoMD6qf; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
GVS-_KP\ ambit of charges 征税范围;收费范围
ZccQ{$0H amended valuation 经修订的估值
?^y%UIzf American Commodities Exchange 美国商品交易所
[O~'\Q American Express Bank Limited 美国运通银行
s}"5uDfn1F American Stock Exchange 美国证券交易所
:lf;CT6$ amortization 摊销
OSP#FjH amount due from banks 存放银行同业的款项
/8m2oL\< amount due from banks abroad 存放海外银行同业的款项
d'j8P amount due from holding companies 控股公司欠款
@;>i3? amount due from local banks 存放本港银行同业的款项
:eIPPh|\ amount due to banks 银行同业的存款
&XG k amount due to banks abroad 海外银行同业的存款
>!u@> amount due to holding companies 控股公司存款
1K(a=o[Ce amount due to local banks 本港银行同业的存款
S}fU2Wi amount due to outport banks 外埠银行同业的存款
&G63ReW7 @ amount for note issue 发行纸币的款额
"s-e)svB amount of bond 担保契据的款额
MtE18m"z amount of consideration 代价款额
9gjI;*(z1 amount of contribution 供款数额
_<Hx1l~ amount of indebtedness 负债款额
MV8Lk/zd?A amount of principal of the loan 贷款本金额
WH:[Y7D amount of rates chargeable 应征差饷数额
fpMnA amount of share capital 股本额
KKMzhvf]# amount of sums assured 承保款额
epz'GN]V amount of variation 变动幅度
85;hs amount of vote 拨款数额
J6m`XC amount payable 应付款额
-anLp8G* amount receivable 应收款额
'p0|wM_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y)D~@|D, analysis 分析
6AS'MD%& ancillary risk 附属风险
?l\1n,!:8 annual account 周年帐目;周年帐目报表;年度决算;年结
9iMQq40 annual accounting date 年结日期
x0t&hY