A:
o?/H<k\5 A share A股;甲类股份
^g(qPtQ abatement of tax 减税;减扣免税额
N,XjZ26 ABN AMRO Bank N.V. 荷兰银行
,\
1X\ above-the-line expenditure 线上项目支出;经常预算支出
e?;c9]XO,o above-the-line receipt 线上项目收入;经常预算收入
)=gU~UV ABSA Asia Limited 南非联合亚洲有限公司
hx@@[sKF7 absolute change 绝对数值变更
%-fXa2 absolute expenditure 实际开支
y-H9fWi8Y& absolute guideline figure 绝对准则数字
Zl9 absolute interest 绝对权益
qm/>\4eLt absolute order of discharge 绝对破产解除令
AEj%8jh absolute profit margin 绝对利润幅度
Bt")RG absolute value 实值;绝对值
M __S) absolutely vested interest 绝对既得权益
Q;>Yk_(S absorbed cost 已吸收成本;已分摊成本
y,rdyt absorption 吸收;分摊;合并
Z>R@ absorption rate 吸收率;摊配率;分摊率
Yg5o!A ACB Finance Limited 亚洲商业财务有限公司
(FGy"o%TP' acceptable form of reciprocity 合理的互惠条件
0@{bpc rc acceptable rate 适当利率;适当汇率
!jB}}&Ii acceptance agreement 承兑协议
vCt][WX( acceptance for honour 参加承兑
sF :pwI5^ acceptor 承兑人;接受人;受票人
URj)]wp/ acceptor for honour 参加承兑人
)O*h79t^Q accident insurance 意外保险
&.2%p Accident Insurance Association of Hong Kong 香港意外保险公会
Vr&
GsT accident insurance scheme 意外保险计划
Cz5U accident year basis 意外年度基准
4@F8-V3q4 accommodation 通融;贷款
5G2ueRVb accommodation bill 通融票据;空头票据
f$}g'r zl accommodation party 汇票代发人
!W&|kvT^ account balance 帐户余额;帐户结余
e)-$#qW account book 帐簿
%sZ3Gpi account collected in advance 预收款项
d7g$9&/q account current book 往来帐簿
G]xN#O; account of after-acquired property 事后取得的财产报告
=kq<J-:#R account of defaulter 拖欠帐目
Ssir?ZUm account payable 应付帐款
%(%EEt account payee only [A/C payee only] 只可转帐;存入收款人帐户
VJ&-Z | account receivable 应收帐款
iSX:H; account receivable report 应收帐款报表
b/T k$& account statement 结单;帐单;会计财务报表
l%i*.b( account title 帐户名称;会计科目
qgWsf-di= accountant's report 会计师报告
p@DVy2,EY Accountant's Report Rules 会计师报告规则
h{~GzrL* accounting and auditing procedure 会计与审计程序;会计与核数程序
h^WMv
*2 Accounting Arrangements 《会计安排》
^{8CShUCv accounting basis 会计基础
*ZRk) accounting by Official Receiver 破产管理署署长呈交的帐目
_-v$fDrz Accounting Circular 《会计通告》
^MhMYA accounting class 会计类别
KeyHxU=? accounting date 记帐日期;会计结算日期
X2np.9hie accounting for money 款项核算
n-wOLH Accounting Officer 会计主任
WdJeh:h accounting period 会计报告期;会计期
ST0|2)Lh" accounting policy 会计政策;会计方针
PI*Z>VE? accounting practice 会计惯例
g'-hSV/@}@ accounting principle 会计准则
1iM(13jW accounting record 会计记录
8l?@ o accounting report 会计报告
\w$e|[~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
85FzIX-F% Accounting Society of China 中国会计学会
W3MH8z
accounting statement 会计报表
ufA0H
J)Yg accounting system 会计制度;会计系统
7B)@ aUj$ accounting transaction 会计事项;帐务交易
Tkh?F5l accounting treatment 会计处理
FlH=Pqc accounting year 会计年度
l2LO,j} accretion 增值;添加
Q#4OgNt accrual 应计项目;应累算数目
DeN$YE#* accrual basis 应计制;权责发生制
@Y6~;(p accrual basis accounting 应计制会计;权责发生制会计
dpcv'cRfw accrue 应累算;应计
z&|sks7 accrued benefit 应累算利益
hl+
T accrued charges 应计费用
=XUt?5 accrued cumulative preference share dividend 应累算的累积优先股股息
-s:NF;" accrued expenses 应累算费用
#X<s_.7DJ accrued interest payable 应付利息;应计未付利息
l]P3oB}Yo accrued interest receivable 应收利息;应计未收利息
h{VGhkU9f accrued right 累算权益
Y&*nj`n accruing profit 应累算的利润
eJZt&|7N accumulated fiscal reserve 累积财政储备
EnjSio0 accumulated profit 累积利润;滚存溢利
d?OsVT;U accumulated reserve 累积储备
;e^`r;] accumulation of surplus income 累积收益盈余
#mc GT\tQ acquired assets 既得资产
4kf8Am( acquisition 收购;购置;取得
>z69r0)> acquisition cost 购置成本
Hz3KoO & acquisition expenses 购置费用
h-RL`X acquisition of 100% interest 收购全部股权
]s:%joj%^ acquisition of control 取得控制权
dy2<b+.. acquisition of fixed assets 购置固定资产
/%T d( acquisition of shell “买壳”
G8!* &vR/ acquisition price 收购价
y8=H+Y act of God 天灾
SpX6PwM acting partner 执事合伙人
A"~4|`W active market 买卖活跃的市场;交投畅旺的市场;旺市
!%%(o%bi~ active partner 积极参与的合伙人
_+2Jc}Yf active trading 交投活跃
[&a=vE actual circulation 实际流通
nf9NJ_8}4H actual cost 实际成本
O4fl$egQU actual expenditure 实际开支;实际支出
.=<<b| actual income 实际入息;实际收入;实际收益
[}t^+^/ actual market 现货市场
&S+ooj actual price 现货价;实际价格
L4-v'Z; actual profit 实际利润
Ov PTgiI!N actual quotation 实盘;实际价位;实际报价
&x<y4ORH| actual year basis 按实际年度计算
Z1ZjQt#~+ actuals 实货
ct![eWsuB actuarial investigation 精算调查
jQrw^6C actuarial principle 精算原则
<mX EX`? actuarial report 精算师报告
9S]]KEGn4 Actuarial Society of Hong Kong 香港精算学会
Yb;$z' actuarial valuation 精算师估值
r>ca17 actuary 精算师
#9ZHt5T=$ ad referendum agreement 暂定协议;有待覆核的协定
tzV^.QWm ad valorem duty 从价税;按值征税
cHjnuL0fsy ad valorem duty system 从价税制
GPs// ad valorem fee 从价费
'sT7t&v~ ad valorem tariff 从价关税
].r~?9'/ additional allowance 额外免税额
{ZIEIXWb2 additional amount for unexpired risk 未过期风险的额外款额
N>Q~WXvV# additional assessable profit 补加应评税利润
@\s*f7 additional assessment 补加评税
c$#7Kp4 additional commitment 额外承担
GW;O35
m additional commitment vote 额外承担拨款
WCUaXvw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Jwt_d}ns additional dependent parent allowance 供养父母额外免税额
{q1u[T&r additional provision 额外拨款
f'?FYBL additional stamp duty 附加印花税
<<l1zEf@ additional tax 补加税罚款;补加税款
,zVS}!jRhy Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Zb}U 4 adjudged bankrupt 被裁定破产
[Lal_}m? adjudicated bankrupt 裁定破产人
Ssg1p#0J adjudication fee 裁定费;评定印花税额手续费;评估契据费
vMYL( ]e adjudication of bankruptcy 裁定破产;宣告破产
Ev>P|kV&A adjudication of insolvency 裁定无力偿还债务
*r(Qy0( adjusted actual 经调整的实数;调整后的实数
<@H`5[R adjusted current assets 经调整的流动资产;调整后的流动资产
[D_s`'tg adjusted figure 经调整的数字;调整后的数额
kr>4%Ndm7 adjusted liabilities 经调整的负债;调整后的负债
u1;sH{YK> adjusted loss 经调整的亏损;调整后的亏损
t5RV-$ 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
n4InZ!) adjusted profit 经调整的利润;调整后的利润
v+(-\T\i adjusted surplus 经调整的盈余额;调整后的盈余额
zw[ #B # adjusted value 经调整的价值;调整后的价值
)0?u_Z]w9 adjustment 调整;修订;理算〔保险〕
,xI
FF-[0 adjustment centre 调剂中心
.OcI.1H [ adjustment lag 调整过程的时间差距;调整时差
,s`4k?y adjustment mechanism 调整机制
pc2;2^U_ adjustment of loss 亏损调整
8/T[dn adjustment process 调整过程;调整程序
A9Icn>3?`( adjustment range 调整幅度
~CuJ$(9Y administered exchange rate 受管制汇率
_lrvK99 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+vt?3i\^. administration expenses 行政费用
COA*Q administration fee 手续费;行政费
d.$0X/0 administration in bankruptcy 破产管理
8_/,`}9
administration order 遗产管理令
@Y !Jm administrator 管理人;遗产管理人
[\-)c[/ administrator of the estate 遗产管理人
(f;.`W admission of debt 债项承认书
"7J38Ej\ admission of proof 接纳债权证明
qs{wrem advance 放贷款项;垫付款项;预支款项;预付款项
MO%+rf0~w advance account 暂支帐目;预付款帐户
aGNbCm advance compensation 预付补偿金
+CN!3(r advance from shareholder 股东垫款
MdhD "Q advance pending reimbursement 预支以待日后付还
"0LSy x advanced economy 先进经济体系
I,W`s advancement 预付;预付财产
~S\, advances warrant 垫款令
c 5 `74g advancing 贷出
XhUVDmeUMb adverse balance 逆差
o.(Gja4 adverse exchange 逆汇
lvx[C7? advertisement addressed to shareholders 在报章刊登的致股东通告
Irui{%T advice for collection 托收通知书
&v#pS!UO j advice of drawing 提款通知书;汇票通知书
qOv`&%txW advice of payment 付款通知
N}nE?|N=5 Advisory Committee [Securities and Futures Commission]
NMS+'GRW 谘询委员会〔证券及期货事务监察委员会〕
3_8W5J3I Advisory Committee on Diversification 经济多元化谘询委员会
m48Ab` affidavit 誓章;遗产申报誓章
PD~vq^@Q affidavit of no receipt 述明无收款的誓章
nNf*Q
r%Z affiliate 联号;联营公司;附属公司
6^lix9q7 affiliated company 附属公司;联号;联营公司
/>wE[` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
45k.U $<| affordability 负担能力
>qBJK)LHOv African Development Bank [AfDB] 非洲开发银行
wI;sZJc after-acquired property 事后取得的财产
C3'?E<F after-hours dealing 市后交易
!%[fi[p after-tax profit 税后盈利;税后利润;税后溢利
J9MAnYd)i agency agreement 代理协议
^B1$|C
D, agency expenses 代理机构的开支
|{JI=$ agency fee 代理费
axOEL:-|Bu Agency Law 《代理法》
$z`l{F4eMf agent 代理人;承销人
vR&b2G7o agent of company 公司代理人
O`5h jq# agent's fee 代理人费;经纪费
virt[5w aggregate 总计;总数;总体数字
'S|7<<>4k aggregate amount 总款额;总额
5WvsS(
9H aggregate assets and liabilities 总体资产与负债
J=&}$ aggregate at constant price 按固定价格计算的总体数字
[.}Uzx aggregate demand 总需求
8/T,{J\ aggregate gross position 总持仓量
$ w+.-Tr aggregate limit 总限额
E]}_hZU aggregate of salaries tax 合计薪俸税
hxMV?\MYj aggregate performance 总体表现;总体业绩
e^,IZ{ aggregate supply 总体供应
)7X$um aggregate surplus 总盈余
mZM,"Wq, aggregate total 整体总额
F`GXho[ aggregate value 总值;合计价值
$E.Fgy:G aggregated basis 合计基准
#d06wYz= aggregated net chargeable income 合计应课税入息实额
dS\!tdHP-Q aggregation 合并计算;合计;总和
slhMvHOk- aggregation of incomes of husband and wife 夫妇入息合并计算
mHV{9J aggregation of property 财产的总和
(G/(w%#7_ agio 差价;贴水
V%z?wDC 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》
ve:Oe{Ie{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P]TT8Jgw 《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》
;mRZ_^V; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Fq_>}k@fI 《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》
|rG)Q0H, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cGR) $: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H%etYpD agreement for a settlement 授产协议
_aBy>=2c$ agreement for assignment 转让协议
8a&c=9 agreement for sale 售卖协议;买卖协议
_RbM'_y+E agreement for sale and purchase 买卖协议
T?QW$cU!e: agreement for the payment of interest 支付利息协议
z&B9Yu4M7 agreement for the repayment of money 还款协议
tv`b## agreement of reinsurance 再保险协议
'2hy% Agricultural Bank of China 中国农业银行
>*opE I+ air passenger departure tax 飞机乘客离境税
}+bo?~2E& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z4c'1-lh airport tax 机场税
lC`w}0p alcohol duty 酒精税
{Z7ixc523 alienation 让与;让渡;转让
e9
@{[ alimony 生活费;赡养费
!>D[Y All Ordinaries Index [AOI] 所有普通股指数
97$Q?a8S@ all risks 全险;综合险
@x!,iT All Sales Record for Stock Market 《股票市场成交报告》
s^SU6P/] Allied Capital Resources Limited 新联财务有限公司
_)~1'tCs}h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@;$cX2 allocation letter 拨款信件
y.}{KQ"a* allocation of fund 分配款项;预留款项
+3o0GJ
allocation of profit 利润分配;溢利分配
c;Tp_e@ allocation warrant 拨款令
]z5hTY allotment 分配;配股
/e[m;+9^& allotment notice 股份配售通知;配股通知
4hLk+ z<n allotment of shares 股份分配
]s\vc:cc? allowable 可获宽免;免税的
1#%H!GKvTU allowable business loss 可扣除的营业亏损
c"-X:m" allowable expenses 可扣税的支出
E:dN) allowance 免税额;津贴;备抵;准备金
+Ugy=678Tr allowance for debts 债项的免税额
J(@" 7RX allowance for depreciation by wear and tear 耗损折旧免税额
2G$px allowance for funeral expenses 殡殓费的免税额
(H&HSs allowance for inflation 为通货膨胀而预留的款项;通胀准备金
7<*0fy5n n allowance for repairs and outgoings 修葺及支出方面的免税额
9jY+0h*uP allowance to debtor 给债务人的津贴
M2p|&Z% alteration of capital 资本更改
WeaT42*Q{ alternate trustee 候补受托人
`4snTM!v& amalgamation 合并
_h5d~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]Idwy|eG ambit of charges 征税范围;收费范围
k}qQG}hB amended valuation 经修订的估值
G+Z ,ic American Commodities Exchange 美国商品交易所
sR>>l3H American Express Bank Limited 美国运通银行
U5wh( vi American Stock Exchange 美国证券交易所
r7g@(K amortization 摊销
D
(8Z90 amount due from banks 存放银行同业的款项
UkpTK8>& amount due from banks abroad 存放海外银行同业的款项
>
^zNKgSQ amount due from holding companies 控股公司欠款
)Z1&`rv amount due from local banks 存放本港银行同业的款项
m//aAxmB amount due to banks 银行同业的存款
dm[cl~[
Q amount due to banks abroad 海外银行同业的存款
I:/|{:5 amount due to holding companies 控股公司存款
&g&,~Y/z; amount due to local banks 本港银行同业的存款
=v?P7;T amount due to outport banks 外埠银行同业的存款
?%$O7_ThvA amount for note issue 发行纸币的款额
p7-\a1P3 amount of bond 担保契据的款额
pTG[F amount of consideration 代价款额
21tv(x amount of contribution 供款数额
e+-#/i* amount of indebtedness 负债款额
J.XhP_aT amount of principal of the loan 贷款本金额
X,aRL6>r amount of rates chargeable 应征差饷数额
B !,&{[D
amount of share capital 股本额
>A X_"Q~ amount of sums assured 承保款额
;lb amount of variation 变动幅度
&8l?$7S"_/ amount of vote 拨款数额
YcX"Z~O6j= amount payable 应付款额
Z\`SDC amount receivable 应收款额
qhvT," Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-*KKrte analysis 分析
4V4S5V ancillary risk 附属风险
EK=0oy[ annual account 周年帐目;周年帐目报表;年度决算;年结
Ul/m]b6- annual accounting date 年结日期
{+_p?8X annual allowance 每年免税额;年积金;年度津贴;年津
CF','gPnc annual balance 年度余额
$Z]@N
nA9N annual disposable income 每年可动用收入
"Zhh>cz annual estimates 周年预算
!ITM:% annual fee 年费
cL*oO@I&_ annual general meeting 周年大会
5PZ7-WJ/ annual growth rate 年增率;每年增长率
'+{yg+#/wV annual long-term supplement 长期个案每年补助金
_[z)%`kay annual pensionable emolument 可供计算退休金的年薪
z-kv{y*Hu
annual report 年报
Uv>e :U7 ; Annual Report on the Consumer Price Index 《消费物价指数年报》
(_ :82@c annual return 周年报表;周年申报表;每年报税表格
K) Annual Return Rules 《周年报表规则》
2IW!EUR annual review of consumer prices 每年消费物价回顾
~<<32t'S: annual roll-forward basis 逐年延展方式
CKZEX*mPC annual salary 年薪
GB}\ 7a annual statement 年度报表;年度决算表
n:wAxU 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
rQ _cH annuitant 年金受益人
&x\)] i2f annuity 年金
nTo?~=b annuity contract 年金合约
~D}fy annuity on human life 人寿年金
aWRi`poZT antecedent debt 先前的债项
VT4>6u} ante-dated cheque 倒填日期支票
R\3v=PR[ anticipated expenditure 预期开支
dF 6od anticipated net profit 预期纯利
hy;V~J# anticipated revenue 预期收入
(n.IK/: anti-inflation measure 反通货膨胀措施
ob/<;SrU< anti-inflationary stance 反通货膨胀立场
tzd!r7 apparent deficit 表面赤字
D:j5/ * apparent financial solvency 表面偿债能力
hM!g6\ w apparent partner 表面合伙人
^pu8\K;~ application for personal assessment 个人入息课税申请书
l
lcq~*zz application of fund 资金应用
_u6NaB application to release as liquidator and to destruct the books of accounts and documents
bXOM=T 申请免除清盘人职务及毁灭帐簿与文件
nM&