A:
FE m=w2 A share A股;甲类股份
Jfg7\&| abatement of tax 减税;减扣免税额
G5'_a$ ABN AMRO Bank N.V. 荷兰银行
W."f8ow above-the-line expenditure 线上项目支出;经常预算支出
-)w]a{F above-the-line receipt 线上项目收入;经常预算收入
Nw](". ABSA Asia Limited 南非联合亚洲有限公司
LAZVW</ absolute change 绝对数值变更
(a{ZJI8_ absolute expenditure 实际开支
h{]#ag5` absolute guideline figure 绝对准则数字
?~2Bi^W5 absolute interest 绝对权益
%%g-GyP
1 absolute order of discharge 绝对破产解除令
,{<p absolute profit margin 绝对利润幅度
Bh` IXu absolute value 实值;绝对值
ESDB[
O+`x absolutely vested interest 绝对既得权益
:):zNn_>` absorbed cost 已吸收成本;已分摊成本
VO`"< absorption 吸收;分摊;合并
bsO@2NP' absorption rate 吸收率;摊配率;分摊率
8sw,k ACB Finance Limited 亚洲商业财务有限公司
HcJE0-" acceptable form of reciprocity 合理的互惠条件
l
C\E acceptable rate 适当利率;适当汇率
wq72%e acceptance agreement 承兑协议
e.X@] PQJQ acceptance for honour 参加承兑
n,KA&)/s acceptor 承兑人;接受人;受票人
3ps,uozj acceptor for honour 参加承兑人
C{Blqf3V0 accident insurance 意外保险
D@vMAW Accident Insurance Association of Hong Kong 香港意外保险公会
#@_1fE accident insurance scheme 意外保险计划
^Rmoz1d accident year basis 意外年度基准
ndOfbu;mf accommodation 通融;贷款
4MX7=!E accommodation bill 通融票据;空头票据
x N`T accommodation party 汇票代发人
$A?}a account balance 帐户余额;帐户结余
En5!"w|j account book 帐簿
KU2$5[~j account collected in advance 预收款项
F";FG 0 account current book 往来帐簿
1VfSSO account of after-acquired property 事后取得的财产报告
#pu}y,QN$ account of defaulter 拖欠帐目
o=9' account payable 应付帐款
YsAF{ account payee only [A/C payee only] 只可转帐;存入收款人帐户
k|#Zy, account receivable 应收帐款
,h!X k account receivable report 应收帐款报表
aJ2H.E account statement 结单;帐单;会计财务报表
wD=am account title 帐户名称;会计科目
R{<Y4C2~ accountant's report 会计师报告
BLW]|p|1: Accountant's Report Rules 会计师报告规则
]p$zvMf} accounting and auditing procedure 会计与审计程序;会计与核数程序
\GHOg.P Accounting Arrangements 《会计安排》
~hD{coVTI accounting basis 会计基础
C
ktX0 accounting by Official Receiver 破产管理署署长呈交的帐目
.;slrg(5F Accounting Circular 《会计通告》
lO&cCV; accounting class 会计类别
ylkqhs& accounting date 记帐日期;会计结算日期
.&(8(C accounting for money 款项核算
K\X: G-C9 Accounting Officer 会计主任
*8206[y accounting period 会计报告期;会计期
"%kGRHq accounting policy 会计政策;会计方针
#PH#2/[ accounting practice 会计惯例
tDU}rI8? accounting principle 会计准则
Ma_=-cD accounting record 会计记录
-aN":?8(G accounting report 会计报告
qvTJ>FILT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*+~D+_, Accounting Society of China 中国会计学会
x@ 6\Ob accounting statement 会计报表
>p |yf.G accounting system 会计制度;会计系统
}s6G!v^2"" accounting transaction 会计事项;帐务交易
u#VweXyU accounting treatment 会计处理
U IQ 6SvM accounting year 会计年度
.xnQd^qoac accretion 增值;添加
\6 LcV ik accrual 应计项目;应累算数目
[,nfAY accrual basis 应计制;权责发生制
.m!s". ?[ accrual basis accounting 应计制会计;权责发生制会计
(NM6micc accrue 应累算;应计
V^ Y*xZ accrued benefit 应累算利益
8L{$v~ + accrued charges 应计费用
!*8#jy accrued cumulative preference share dividend 应累算的累积优先股股息
'XEK&Yi1 accrued expenses 应累算费用
wmiafBA e accrued interest payable 应付利息;应计未付利息
Hz5;Ruw' accrued interest receivable 应收利息;应计未收利息
VlV)$z_ accrued right 累算权益
_&K\D
p&@ accruing profit 应累算的利润
w. vY(s accumulated fiscal reserve 累积财政储备
w@2~`<Hk'" accumulated profit 累积利润;滚存溢利
R;.d/U|av accumulated reserve 累积储备
,NDxFy;d accumulation of surplus income 累积收益盈余
:;<\5Oy
^ acquired assets 既得资产
GP Ix@k acquisition 收购;购置;取得
(Q\\Gw acquisition cost 购置成本
QWKs[yfdo acquisition expenses 购置费用
fls#LcI9>6 acquisition of 100% interest 收购全部股权
b%<16 4i acquisition of control 取得控制权
|O%:P}6c acquisition of fixed assets 购置固定资产
ujow?$& acquisition of shell “买壳”
F"Uh/EO< acquisition price 收购价
|z T%$ act of God 天灾
BjwMb&a; acting partner 执事合伙人
}]tFz}E\ active market 买卖活跃的市场;交投畅旺的市场;旺市
jjYM3LQcdP active partner 积极参与的合伙人
8~}s 3j4 active trading 交投活跃
ws.?cCTpt actual circulation 实际流通
m\1VF\ actual cost 实际成本
+tPx0>p; actual expenditure 实际开支;实际支出
)K8P+zn~ actual income 实际入息;实际收入;实际收益
TS/Cp{ actual market 现货市场
<&KLo>B^ actual price 现货价;实际价格
(/('nY actual profit 实际利润
lGl[^
0 actual quotation 实盘;实际价位;实际报价
?VUgwP_= actual year basis 按实际年度计算
q"P5,:W actuals 实货
=rtS#u
Y actuarial investigation 精算调查
s bs[=LW4 actuarial principle 精算原则
C{DlcZ< actuarial report 精算师报告
4t,zHR6W Actuarial Society of Hong Kong 香港精算学会
U0!^m1U: actuarial valuation 精算师估值
MJy;GzJ O actuary 精算师
|)m*EME ad referendum agreement 暂定协议;有待覆核的协定
=DGn,i9 ad valorem duty 从价税;按值征税
|if~i;VKL ad valorem duty system 从价税制
<Z2(qZ^Z ad valorem fee 从价费
71JM
[2 ad valorem tariff 从价关税
lv=yz\ additional allowance 额外免税额
X\o/i\ C} additional amount for unexpired risk 未过期风险的额外款额
-08&&H additional assessable profit 补加应评税利润
Rrh<mo(yj# additional assessment 补加评税
eo>/ additional commitment 额外承担
[`y:M&@ additional commitment vote 额外承担拨款
|\i:LG1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YtV |e|aD additional dependent parent allowance 供养父母额外免税额
LDT'FwMjy additional provision 额外拨款
R;0W+!fE additional stamp duty 附加印花税
EC^Ev|PB\u additional tax 补加税罚款;补加税款
(45NZBs Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
6U;Jg_zS adjudged bankrupt 被裁定破产
)j{WeG7L adjudicated bankrupt 裁定破产人
= 4BLc adjudication fee 裁定费;评定印花税额手续费;评估契据费
73'U#@g6 adjudication of bankruptcy 裁定破产;宣告破产
I;`Ko_i adjudication of insolvency 裁定无力偿还债务
qk_p}l-F1 adjusted actual 经调整的实数;调整后的实数
R59e&
adjusted current assets 经调整的流动资产;调整后的流动资产
8O"x;3I9 adjusted figure 经调整的数字;调整后的数额
z*Myokhf adjusted liabilities 经调整的负债;调整后的负债
u5u0*c adjusted loss 经调整的亏损;调整后的亏损
`E./p 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
X{0ax. adjusted profit 经调整的利润;调整后的利润
A6@+gP< adjusted surplus 经调整的盈余额;调整后的盈余额
ir9Q##f adjusted value 经调整的价值;调整后的价值
;FV~q{ adjustment 调整;修订;理算〔保险〕
!L&=?CX adjustment centre 调剂中心
-_y~rx
> adjustment lag 调整过程的时间差距;调整时差
t!J";l adjustment mechanism 调整机制
Uq9,(tV`6g adjustment of loss 亏损调整
wQF&GGYR adjustment process 调整过程;调整程序
<7vI h0 adjustment range 调整幅度
",MK'\E administered exchange rate 受管制汇率
aX>4Tw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?)A]q'
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x:f|3"\s administration fee 手续费;行政费
G=r(SJq administration in bankruptcy 破产管理
Gk{
"O%AE administration order 遗产管理令
4
+da administrator 管理人;遗产管理人
t-v^-# administrator of the estate 遗产管理人
9s;!iDFn admission of debt 债项承认书
xHM&csL admission of proof 接纳债权证明
M3ecIVm8( advance 放贷款项;垫付款项;预支款项;预付款项
ir?Uw:/f advance account 暂支帐目;预付款帐户
bqZ?uvc3 advance compensation 预付补偿金
}Q{
=:X9 advance from shareholder 股东垫款
gt2>nTJz.Z advance pending reimbursement 预支以待日后付还
eEZ|nEU advanced economy 先进经济体系
"Cb.cO$i; advancement 预付;预付财产
(&9DB advances warrant 垫款令
#U",,*2 advancing 贷出
"sX[p adverse balance 逆差
DuTlYXM2^ adverse exchange 逆汇
2.HZ+1 advertisement addressed to shareholders 在报章刊登的致股东通告
'U|MM;( advice for collection 托收通知书
D{,[\^c advice of drawing 提款通知书;汇票通知书
*@\?}cX advice of payment 付款通知
XPc9z}/(e Advisory Committee [Securities and Futures Commission]
Z4wrXss~ 谘询委员会〔证券及期货事务监察委员会〕
p%1xj2 ?nN Advisory Committee on Diversification 经济多元化谘询委员会
SXHru Z affidavit 誓章;遗产申报誓章
F8|5_214' affidavit of no receipt 述明无收款的誓章
1+16i=BF) affiliate 联号;联营公司;附属公司
N=O+X~ affiliated company 附属公司;联号;联营公司
[[*0MA2Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
buq *abON affordability 负担能力
4%',scn African Development Bank [AfDB] 非洲开发银行
~xlMHf after-acquired property 事后取得的财产
Lyf? V(S after-hours dealing 市后交易
hr~qt~Oi after-tax profit 税后盈利;税后利润;税后溢利
!T#8N7J> agency agreement 代理协议
/ygUd8@ agency expenses 代理机构的开支
>,]
eL agency fee 代理费
C$AIP\j-
) Agency Law 《代理法》
r|JiGj^om agent 代理人;承销人
S5*~r@8h agent of company 公司代理人
u>3&.t@hU1 agent's fee 代理人费;经纪费
;EE&~&*w aggregate 总计;总数;总体数字
*uI hxMX aggregate amount 总款额;总额
NE;(.. aggregate assets and liabilities 总体资产与负债
ery?G- aggregate at constant price 按固定价格计算的总体数字
v)C:E 9!| aggregate demand 总需求
bG?WB,1 aggregate gross position 总持仓量
}<}`Q^Mlk aggregate limit 总限额
3IJI5K_ aggregate of salaries tax 合计薪俸税
T;4gcJPn"M aggregate performance 总体表现;总体业绩
Sob $j aggregate supply 总体供应
lt2Nwt0bv aggregate surplus 总盈余
Y1Gg (z aggregate total 整体总额
Rktn/Vi aggregate value 总值;合计价值
<u x*r#a!d aggregated basis 合计基准
{d?4;Kd aggregated net chargeable income 合计应课税入息实额
,#'o)O# aggregation 合并计算;合计;总和
xnhDW7m aggregation of incomes of husband and wife 夫妇入息合并计算
}(g+: ]p- aggregation of property 财产的总和
i)ES;b4 agio 差价;贴水
\ ]kb&Qw 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》
bzj!d|T` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+>i<sk 《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》
)bIK0h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S}v{^vR 《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》
l_YdIUl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?*z(1!
《香港政府和大韩民国政府关于相互促进和保护投资协定》
02J6Pn3 agreement for a settlement 授产协议
`%mBu`A agreement for assignment 转让协议
X#Dhk6 agreement for sale 售卖协议;买卖协议
?,i#B'Z^ agreement for sale and purchase 买卖协议
sS1J.R agreement for the payment of interest 支付利息协议
o7@4=m} agreement for the repayment of money 还款协议
SqA+u/"j2 agreement of reinsurance 再保险协议
:,}:c%-^" Agricultural Bank of China 中国农业银行
nuQLq^e air passenger departure tax 飞机乘客离境税
_#^A:a^e8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'QekQ]; airport tax 机场税
FSYjp{z5 alcohol duty 酒精税
@]ptY* alienation 让与;让渡;转让
%<ptkZK# alimony 生活费;赡养费
^7s6J{< All Ordinaries Index [AOI] 所有普通股指数
:#W>SO all risks 全险;综合险
zfr (dQ All Sales Record for Stock Market 《股票市场成交报告》
?%za:{ Allied Capital Resources Limited 新联财务有限公司
r"u(!~R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'Qs3 allocation letter 拨款信件
%:be{Y6 allocation of fund 分配款项;预留款项
RZ/+K= allocation of profit 利润分配;溢利分配
]=86[A-2N allocation warrant 拨款令
UTK.tg allotment 分配;配股
;qVEI/ allotment notice 股份配售通知;配股通知
>;' 1k' allotment of shares 股份分配
I3zitI; allowable 可获宽免;免税的
,QHx*~9 allowable business loss 可扣除的营业亏损
M#lVPXS allowable expenses 可扣税的支出
5rHnU<H@y allowance 免税额;津贴;备抵;准备金
&J&w4"0N' allowance for debts 债项的免税额
Eip~~2 allowance for depreciation by wear and tear 耗损折旧免税额
sNk>0 X[ allowance for funeral expenses 殡殓费的免税额
eFXi )tl allowance for inflation 为通货膨胀而预留的款项;通胀准备金
HDW\S# allowance for repairs and outgoings 修葺及支出方面的免税额
1:;&wf allowance to debtor 给债务人的津贴
LnRi+n[@7 alteration of capital 资本更改
A]SB c2 alternate trustee 候补受托人
!7NzW7j amalgamation 合并
t1RwB23 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8#Z\ }gGz ambit of charges 征税范围;收费范围
%dk$K!5D0 amended valuation 经修订的估值
"za*$DU American Commodities Exchange 美国商品交易所
k0e|8g X American Express Bank Limited 美国运通银行
#Mem2cz American Stock Exchange 美国证券交易所
gH{\y5%rO amortization 摊销
[>Kxm amount due from banks 存放银行同业的款项
zk 'e6 amount due from banks abroad 存放海外银行同业的款项
7dg
5HH amount due from holding companies 控股公司欠款
qYu!:xa8 amount due from local banks 存放本港银行同业的款项
C@?e`=9( amount due to banks 银行同业的存款
%`T^qh_dE amount due to banks abroad 海外银行同业的存款
h&)vdCCk amount due to holding companies 控股公司存款
A$"$`)P! amount due to local banks 本港银行同业的存款
#u=O 5%. amount due to outport banks 外埠银行同业的存款
M4hN#0("4 amount for note issue 发行纸币的款额
%CE@} amount of bond 担保契据的款额
o2e h)rtB amount of consideration 代价款额
Ko]h r amount of contribution 供款数额
tv=FFfQ amount of indebtedness 负债款额
U5ud?z()OA amount of principal of the loan 贷款本金额
;'18 amount of rates chargeable 应征差饷数额
?xTeio44 amount of share capital 股本额
k2tX$ \E amount of sums assured 承保款额
(zLIv9$ amount of variation 变动幅度
q!oZ; $ amount of vote 拨款数额
CD<u@l,1 amount payable 应付款额
g-V\s&} amount receivable 应收款额
dBq,O%$oq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@Kb| analysis 分析
e/ % ; ancillary risk 附属风险
j&G~;(DY annual account 周年帐目;周年帐目报表;年度决算;年结
W4rw ;(\ annual accounting date 年结日期
cV!/ annual allowance 每年免税额;年积金;年度津贴;年津
%/4_|@<' annual balance 年度余额
J%[N- annual disposable income 每年可动用收入
-qCJwz30 annual estimates 周年预算
}9Dv\"t5 annual fee 年费
$Q$d\Yvi annual general meeting 周年大会
vLT12v:)` annual growth rate 年增率;每年增长率
,l?76g annual long-term supplement 长期个案每年补助金
fUWm7>6VA> annual pensionable emolument 可供计算退休金的年薪
5~R{,]52 annual report 年报
S| -{wC% Annual Report on the Consumer Price Index 《消费物价指数年报》
w>q_8V_K annual return 周年报表;周年申报表;每年报税表格
uy-Ncy Annual Return Rules 《周年报表规则》
xo 'w+Av annual review of consumer prices 每年消费物价回顾
i K[8At"Xo annual roll-forward basis 逐年延展方式
D i1G annual salary 年薪
vls> 6h annual statement 年度报表;年度决算表
[c!vsh]^ 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
iIEIGQx annuitant 年金受益人
YIk6:W{ annuity 年金
|v'5*n9 annuity contract 年金合约
@k #y-/~? annuity on human life 人寿年金
oJu4vGy0 antecedent debt 先前的债项
r`g;k&"a ante-dated cheque 倒填日期支票
z4fK{S anticipated expenditure 预期开支
Z!i'Tbfn anticipated net profit 预期纯利
wkpVX*DfRE anticipated revenue 预期收入
yhn
$4;m anti-inflation measure 反通货膨胀措施
.p0n\$r anti-inflationary stance 反通货膨胀立场
5F+ f '~ apparent deficit 表面赤字
!<PTsk F apparent financial solvency 表面偿债能力
Z6AU%3] apparent partner 表面合伙人
COL8YY application for personal assessment 个人入息课税申请书
3Co>3d_ application of fund 资金应用
`IRT w" application to release as liquidator and to destruct the books of accounts and documents
?&nz 申请免除清盘人职务及毁灭帐簿与文件
+~{nU' appointed actuary 委任精算师
0m!ZJH e appointed auditor 委任核数师;委任审计师
dZYJ(7% appointed trustee 委任的受托人
nMoF;AdKm appointer 委任人
Oc+L^}elJ apportioned pro rata 按比例分摊
U"kK]Stk< apportionment 分配;分摊
1'pQ, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Cv7RCjMw apportionment formula 分摊方程式
(V?`W7 apportionment of estate duty 遗产税的分摊
<gzMDX[^M appraisal 估价;评估
zw9ULQ$# appreciable growth 可观增长
;S27m]Q? appreciable impact 显着影响
'0M0F'R appreciable increase 可观增长
juYt = appreciation 增值;升值
v=WDs#" appreciation against other currencies 相对其他货币升值
M_ cb(=ey appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g#3x)97Z appreciation tax 增值税
|wn LxI appropriation 拨款;拨用;拨付
os ud appropriation account 拨款帐目
i1&noRGl Appropriation Bill 拨款法案
e/D\7Pf appropriation-in-aid system 补助拨款办法
,ZW.P` approved assets 核准资产
a#GqJ?nY approved basket stock 认可一篮子证券
(xJBN?NRO approved budget 核准预算
"Ksd9,J\b approved charitable donation 认可慈善捐款
!m5\w> approved charitable institution 认可慈善机构
Cu<ojN- $ approved currency 核准货币;认可货币
.z7f_KX^ approved estimates 核准预算
pnb$lpxt approved estimates of expenditure 核准开支预算
/!8:/7r+W approved overseas insurer 核准海外保险人
F qyJ*W\1 approved overseas trust company 核准海外信托公司
by ee-BU approved pooled investment fund 核准汇集投资基金
F+-MafN7Y approved provident fund scheme 认可公积金计划
s_?*R approved provision 核准拨款
,qh approved redeemable share 核准可赎回股份
+mPB?5 approved regional stock 认可地区性证券
}slEkpk?] approved retirement scheme 认可退休金计划
>'g60 R[ approved subordinated loan 核准附属贷款
ATewdq[C arbitrage 套戥;套汇;套利
V0B4<TTAo~ arbitrageur 套戥者;套汇者
T js{
)r9 arbitrary amount 临时款项
]V\g$@ arrangement 措施;安排;协定
j*\MUR= arrears 欠款
NPq2C8: arrears of pay 欠付薪酬
hrxASAfg6 arrears of revenue 逾期未收税款;逾期未收的帐项
iU|C<A%Hh articles of association 组织章程;组织细则;组织章程细则
-/*{^[ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
ViONG]F ascertainment of profit 确定利润
;yoq/ "Asia Clear" “亚洲结算系统”
r2`?Ta Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aq**w?l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TK1MmL Asian Development Fund [ADF] 亚洲发展基金
aa3YtNpP Asian dollar bond 亚洲美元债券
F&Z>B}; Asian dollar market 亚洲美元市场
#f@53Pxb Asian dollar rate 亚洲美元利率
9Ky,oB Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$>`8'I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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