A:
hj8S# A share A股;甲类股份
$2?10}mrx abatement of tax 减税;减扣免税额
\@ jYY~ ABN AMRO Bank N.V. 荷兰银行
5m e|dvk above-the-line expenditure 线上项目支出;经常预算支出
Ba]J3Yp,z above-the-line receipt 线上项目收入;经常预算收入
uBPxMwohR ABSA Asia Limited 南非联合亚洲有限公司
l-GQ AI8 absolute change 绝对数值变更
@aX$} absolute expenditure 实际开支
~SWR|[ absolute guideline figure 绝对准则数字
U<|h4'(@L absolute interest 绝对权益
P<1ZpL absolute order of discharge 绝对破产解除令
}/{G absolute profit margin 绝对利润幅度
BRu/pyxG absolute value 实值;绝对值
w
N-np3k absolutely vested interest 绝对既得权益
[`u3SN/P absorbed cost 已吸收成本;已分摊成本
^{vf|zZ _ absorption 吸收;分摊;合并
GG KD8'j] absorption rate 吸收率;摊配率;分摊率
pjh o#yP ACB Finance Limited 亚洲商业财务有限公司
g'F{;Ur acceptable form of reciprocity 合理的互惠条件
;is *[r\|1 acceptable rate 适当利率;适当汇率
13X0LN acceptance agreement 承兑协议
< mb.F -8 acceptance for honour 参加承兑
<o\2-fWvY acceptor 承兑人;接受人;受票人
.%iJin" acceptor for honour 参加承兑人
lM<SoC;[ accident insurance 意外保险
0d%p<c Accident Insurance Association of Hong Kong 香港意外保险公会
tk"+PTGJT accident insurance scheme 意外保险计划
4IW7^Pq`P accident year basis 意外年度基准
}E}b/ulg1 accommodation 通融;贷款
XehpW}2\ accommodation bill 通融票据;空头票据
[J6*Q9B<V& accommodation party 汇票代发人
o,#[Se*n account balance 帐户余额;帐户结余
D m|_;iO, account book 帐簿
%S2^i3 account collected in advance 预收款项
-@wnQ? account current book 往来帐簿
5tIM@,.I/ account of after-acquired property 事后取得的财产报告
c|s*(WljY account of defaulter 拖欠帐目
?4]#gCks account payable 应付帐款
x9c/;Q&m account payee only [A/C payee only] 只可转帐;存入收款人帐户
Hvm+Tr2@ account receivable 应收帐款
JpFfO<uO account receivable report 应收帐款报表
:-I~-Yj account statement 结单;帐单;会计财务报表
(($"XOU account title 帐户名称;会计科目
|#r[{2sS accountant's report 会计师报告
?&H1C4
Accountant's Report Rules 会计师报告规则
TvEN0RV2 accounting and auditing procedure 会计与审计程序;会计与核数程序
Zv`j+b Accounting Arrangements 《会计安排》
+&w=*IAKZ accounting basis 会计基础
jf_0IE accounting by Official Receiver 破产管理署署长呈交的帐目
e2SU)Tr%b Accounting Circular 《会计通告》
J5J$qCJq accounting class 会计类别
}Z|uLXaz accounting date 记帐日期;会计结算日期
jmcb-=ts accounting for money 款项核算
Or0eY#c Accounting Officer 会计主任
YEEgDw]BQ accounting period 会计报告期;会计期
QTN
_Z#' accounting policy 会计政策;会计方针
'}`|QJ accounting practice 会计惯例
V
ifQ@ accounting principle 会计准则
/<HEcB accounting record 会计记录
2hjR'6h"Y accounting report 会计报告
1D,$Az~. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A1zqm_X5)P Accounting Society of China 中国会计学会
m]1=o7 accounting statement 会计报表
S<hj6A accounting system 会计制度;会计系统
rb/m;8v> accounting transaction 会计事项;帐务交易
]m#.MZe accounting treatment 会计处理
4)o_gm~6c4 accounting year 会计年度
09f:%!^u accretion 增值;添加
Al^n&Aa+\ accrual 应计项目;应累算数目
SX{shM2 accrual basis 应计制;权责发生制
yMQuM:d accrual basis accounting 应计制会计;权责发生制会计
yAu-BObD accrue 应累算;应计
/ry#q%? accrued benefit 应累算利益
6~
*w~U accrued charges 应计费用
H$:Z`CQt< accrued cumulative preference share dividend 应累算的累积优先股股息
VtR?/+8X accrued expenses 应累算费用
$GzTDq
Y9@ accrued interest payable 应付利息;应计未付利息
KPGX/l accrued interest receivable 应收利息;应计未收利息
`Z3Qx~fx accrued right 累算权益
CvCk#:@HM accruing profit 应累算的利润
hrwQh2sm accumulated fiscal reserve 累积财政储备
YU89m7cc' accumulated profit 累积利润;滚存溢利
ZWC-<QO"< accumulated reserve 累积储备
6,"fH{Bd
accumulation of surplus income 累积收益盈余
^lqcF. acquired assets 既得资产
AxaabS$\ acquisition 收购;购置;取得
Pez 7HKW: acquisition cost 购置成本
TK )Kq acquisition expenses 购置费用
iY=M67V acquisition of 100% interest 收购全部股权
4T-9F acquisition of control 取得控制权
>H@
zP8 acquisition of fixed assets 购置固定资产
%!r>]M < acquisition of shell “买壳”
#?xhfSgr acquisition price 收购价
dQ=mg#( act of God 天灾
hcw)qB,s acting partner 执事合伙人
BReNhk)S active market 买卖活跃的市场;交投畅旺的市场;旺市
f6 zT active partner 积极参与的合伙人
6]i"lqb active trading 交投活跃
Dt~Jx\\ actual circulation 实际流通
gI&& LwT4 actual cost 实际成本
&%~2Wm actual expenditure 实际开支;实际支出
Kilq Jg1%C actual income 实际入息;实际收入;实际收益
Lm kv.XF actual market 现货市场
RVFQ!0
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`laaT5G\y actual profit 实际利润
<a-I-~ actual quotation 实盘;实际价位;实际报价
$XFiH~GI actual year basis 按实际年度计算
XE_|H1&j actuals 实货
tHSe>*eC actuarial investigation 精算调查
,3G8afo actuarial principle 精算原则
EDR;" G(N actuarial report 精算师报告
`;7^@ k Actuarial Society of Hong Kong 香港精算学会
h[D"O6 y actuarial valuation 精算师估值
8>Xyz`$kH actuary 精算师
10v4k<xb ad referendum agreement 暂定协议;有待覆核的协定
oYNP,8r^ ad valorem duty 从价税;按值征税
:t\pi.uWt ad valorem duty system 从价税制
Epm\=s ad valorem fee 从价费
$oO9N^6yF ad valorem tariff 从价关税
c9\jELO additional allowance 额外免税额
VGoD2,(b^ additional amount for unexpired risk 未过期风险的额外款额
#>-_z additional assessable profit 补加应评税利润
.Od.lxz"mp additional assessment 补加评税
n*6 b*fl additional commitment 额外承担
k+>-?S, additional commitment vote 额外承担拨款
]X,C9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[&n2 yt additional dependent parent allowance 供养父母额外免税额
m~ %\f8w-x additional provision 额外拨款
@O}%sjC1 additional stamp duty 附加印花税
;z;O}<8s additional tax 补加税罚款;补加税款
i,R<`K0 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
fX).A` adjudged bankrupt 被裁定破产
\ajy%$;$} adjudicated bankrupt 裁定破产人
7:U ^Ki adjudication fee 裁定费;评定印花税额手续费;评估契据费
G#ov2 adjudication of bankruptcy 裁定破产;宣告破产
<4z |"( adjudication of insolvency 裁定无力偿还债务
B$aA=+<S adjusted actual 经调整的实数;调整后的实数
:E/]Bjq$; adjusted current assets 经调整的流动资产;调整后的流动资产
{n8mE,;M adjusted figure 经调整的数字;调整后的数额
3^l@!Qw adjusted liabilities 经调整的负债;调整后的负债
Hm|8ydNs adjusted loss 经调整的亏损;调整后的亏损
6[kp# adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Z 6^AO=3 adjusted profit 经调整的利润;调整后的利润
Rh-e
C6P adjusted surplus 经调整的盈余额;调整后的盈余额
!/G2vF" adjusted value 经调整的价值;调整后的价值
`;-K/)/x adjustment 调整;修订;理算〔保险〕
7aVQp3< adjustment centre 调剂中心
1hj']#vBu adjustment lag 调整过程的时间差距;调整时差
4I7} adjustment mechanism 调整机制
>HatbbA adjustment of loss 亏损调整
F}P+3IaE adjustment process 调整过程;调整程序
[*U6L<JI adjustment range 调整幅度
T] d9tX- administered exchange rate 受管制汇率
!es?GJq` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M]YK]VyG administration expenses 行政费用
5" <7 administration fee 手续费;行政费
u1F@VV{ administration in bankruptcy 破产管理
Jg=[!j0( administration order 遗产管理令
)CQ'kHT<e administrator 管理人;遗产管理人
z=>U> administrator of the estate 遗产管理人
G2Eke; admission of debt 债项承认书
59:Xu%Hp admission of proof 接纳债权证明
i-)OY, advance 放贷款项;垫付款项;预支款项;预付款项
z{U2K' advance account 暂支帐目;预付款帐户
\ Tf845 advance compensation 预付补偿金
smQ<lwA advance from shareholder 股东垫款
&*\wr}a! advance pending reimbursement 预支以待日后付还
e&zZr]vs]l advanced economy 先进经济体系
4QODuyl2H advancement 预付;预付财产
o5dPE{f advances warrant 垫款令
k3::5& advancing 贷出
mGZ^K,)&OR adverse balance 逆差
ZI4[v> adverse exchange 逆汇
E7-il;`cKn advertisement addressed to shareholders 在报章刊登的致股东通告
g$<Sh.4A advice for collection 托收通知书
Md_S};!QN6 advice of drawing 提款通知书;汇票通知书
MG<kvx~2 advice of payment 付款通知
bcFG$},k Advisory Committee [Securities and Futures Commission]
e[f}L xln 谘询委员会〔证券及期货事务监察委员会〕
E}K6Op;=v5 Advisory Committee on Diversification 经济多元化谘询委员会
>[;+QVr; affidavit 誓章;遗产申报誓章
2Z
4Ekq0@ affidavit of no receipt 述明无收款的誓章
OnE#8*8 affiliate 联号;联营公司;附属公司
=n>&Bl-Bl affiliated company 附属公司;联号;联营公司
pIBL85Xe affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1e.V%!Xk affordability 负担能力
m,KG}KX African Development Bank [AfDB] 非洲开发银行
/1ZRjf^ after-acquired property 事后取得的财产
cl
kL)7RQ after-hours dealing 市后交易
VWqmqR% after-tax profit 税后盈利;税后利润;税后溢利
.}Va~[0j agency agreement 代理协议
f0+)%gO{ agency expenses 代理机构的开支
&GF@9BXI3 agency fee 代理费
"w.gP8` Agency Law 《代理法》
;5qZQ8`4 agent 代理人;承销人
Q$!dPwDg agent of company 公司代理人
2mj?&p? agent's fee 代理人费;经纪费
H1iewsfzH aggregate 总计;总数;总体数字
U_ELeW5@ aggregate amount 总款额;总额
>5Y%4++( aggregate assets and liabilities 总体资产与负债
,83%18b aggregate at constant price 按固定价格计算的总体数字
C&Rv$<qc aggregate demand 总需求
T$[50~ aggregate gross position 总持仓量
Nv!If$d aggregate limit 总限额
3oX\q/$ aggregate of salaries tax 合计薪俸税
NuZiLtC aggregate performance 总体表现;总体业绩
^ Q]I)U aggregate supply 总体供应
/<7'[x< aggregate surplus 总盈余
Q-<N)K$F(4 aggregate total 整体总额
ayR=GqZ1 aggregate value 总值;合计价值
S-{=4b' aggregated basis 合计基准
/
i[F aggregated net chargeable income 合计应课税入息实额
C;]}Ht:~I aggregation 合并计算;合计;总和
lezX-5Z aggregation of incomes of husband and wife 夫妇入息合并计算
7]se!k, aggregation of property 财产的总和
r'!L}^n agio 差价;贴水
\
vf&Ldk Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
m,YBk<Bx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_p0@1 s(U 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'/l<\b/E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zf+jQ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
4#?Sxs Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9yla &XTD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%
NSb8@ agreement for a settlement 授产协议
DJ)Q,l*|N9 agreement for assignment 转让协议
MvV\?Lzj agreement for sale 售卖协议;买卖协议
_Q XC5i agreement for sale and purchase 买卖协议
FI|jsO 3 agreement for the payment of interest 支付利息协议
cQM_kV??! agreement for the repayment of money 还款协议
E6+c{4 1B agreement of reinsurance 再保险协议
gEr@L
Agricultural Bank of China 中国农业银行
&c[.&L,w4 air passenger departure tax 飞机乘客离境税
Eod'Esye5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*Ae>
,LyE airport tax 机场税
+9EG6"..@H alcohol duty 酒精税
')eg6IC0&T alienation 让与;让渡;转让
5dwC~vn}c alimony 生活费;赡养费
Lg6;FbY? All Ordinaries Index [AOI] 所有普通股指数
haNi[| all risks 全险;综合险
2>`m1q: All Sales Record for Stock Market 《股票市场成交报告》
~4-:;8a Allied Capital Resources Limited 新联财务有限公司
C8dC_9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g"b{M allocation letter 拨款信件
d2'1
6.lV allocation of fund 分配款项;预留款项
nh"8on]M~ allocation of profit 利润分配;溢利分配
Klr+\R@(n allocation warrant 拨款令
JTg:3<L allotment 分配;配股
z{;~$." allotment notice 股份配售通知;配股通知
pE&'Xr#P> allotment of shares 股份分配
oUSv)G.zb allowable 可获宽免;免税的
l-/fFy)T allowable business loss 可扣除的营业亏损
Qdt4h$~V" allowable expenses 可扣税的支出
3+:F2sjt allowance 免税额;津贴;备抵;准备金
s>pM+PoGYd allowance for debts 债项的免税额
J ZH~ { allowance for depreciation by wear and tear 耗损折旧免税额
hB[VU
"; allowance for funeral expenses 殡殓费的免税额
Ht`kmk;I) allowance for inflation 为通货膨胀而预留的款项;通胀准备金
/Py1Q allowance for repairs and outgoings 修葺及支出方面的免税额
Ec3TY<mVr allowance to debtor 给债务人的津贴
I='6>+P alteration of capital 资本更改
;q5.\m: alternate trustee 候补受托人
rf\/Y"D amalgamation 合并
I
\Luw*: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.I
h'& ambit of charges 征税范围;收费范围
n^[VN[VC amended valuation 经修订的估值
"@s</HGo American Commodities Exchange 美国商品交易所
%p; 'l American Express Bank Limited 美国运通银行
a8w/#!^34 American Stock Exchange 美国证券交易所
"A9qC*6[ amortization 摊销
Pl/}`H:R& amount due from banks 存放银行同业的款项
q0sdL86 amount due from banks abroad 存放海外银行同业的款项
;rj|> amount due from holding companies 控股公司欠款
W]B75 amount due from local banks 存放本港银行同业的款项
wf` e3S amount due to banks 银行同业的存款
Y'&rSHI"
amount due to banks abroad 海外银行同业的存款
,#V}qSKUS amount due to holding companies 控股公司存款
1#Q~aY amount due to local banks 本港银行同业的存款
j3t,Cx amount due to outport banks 外埠银行同业的存款
i:/Ws1=q amount for note issue 发行纸币的款额
q+ZN$4 m amount of bond 担保契据的款额
O yG# amount of consideration 代价款额
*4HogC amount of contribution 供款数额
n.l7V<1 amount of indebtedness 负债款额
G4<M@ET amount of principal of the loan 贷款本金额
S4O'N x amount of rates chargeable 应征差饷数额
fUKi@*^ZUa amount of share capital 股本额
]yAOKmS amount of sums assured 承保款额
1`q>*S]( amount of variation 变动幅度
+3d.JQoKl amount of vote 拨款数额
(8Inf_59 amount payable 应付款额
EK 8r V amount receivable 应收款额
k1_"}B5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N+nv#]{ analysis 分析
nhImO@Q: ancillary risk 附属风险
LW#$%} annual account 周年帐目;周年帐目报表;年度决算;年结
B;Dl2k^L annual accounting date 年结日期
~q,Wj!>Ob annual allowance 每年免税额;年积金;年度津贴;年津
'_fj:dy annual balance 年度余额
h anS8 annual disposable income 每年可动用收入
NK!#K>AO annual estimates 周年预算
/6@$^paB annual fee 年费
H"b}lf annual general meeting 周年大会
s`dwE*~ annual growth rate 年增率;每年增长率
9D`p2cO annual long-term supplement 长期个案每年补助金
YZ(tjIgQ annual pensionable emolument 可供计算退休金的年薪
aH'=k?Of; annual report 年报
8#h~J>u. Annual Report on the Consumer Price Index 《消费物价指数年报》
HceZT e@ annual return 周年报表;周年申报表;每年报税表格
iF^
Annual Return Rules 《周年报表规则》
|T+YC[T#v annual review of consumer prices 每年消费物价回顾
CFW#+U#U annual roll-forward basis 逐年延展方式
fN_Ilg)t?5 annual salary 年薪
ozUsp[W> annual statement 年度报表;年度决算表
g^)8a;/c Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
[,TK"
annuitant 年金受益人
60XTdJkDkA annuity 年金
XY)I ~6$Y annuity contract 年金合约
78h!D[6 annuity on human life 人寿年金
VlFhfOR6t antecedent debt 先前的债项
}!^`%\ %\ ante-dated cheque 倒填日期支票
!.cno& anticipated expenditure 预期开支
#!7b3 >} anticipated net profit 预期纯利
:TRhk. anticipated revenue 预期收入
&:[hUn8jU anti-inflation measure 反通货膨胀措施
(X/dP ~ anti-inflationary stance 反通货膨胀立场
_)a!g-Do7 apparent deficit 表面赤字
9?I?;l{ apparent financial solvency 表面偿债能力
B#, TdP]/ apparent partner 表面合伙人
,tl(\4n application for personal assessment 个人入息课税申请书
jpt-5@5O application of fund 资金应用
tk66Ggi[K application to release as liquidator and to destruct the books of accounts and documents
xY@<