º§<br><br>acquisition 收购；购置；å�–å¾—<br><br>acquisition cost è´­ç½®æˆ�本<br><br>acquisition expenses 购置费用<br><br>acquisition of 100% interest 收购全部股æ�ƒ<br><br>acquisition of control å�–得控制æ�ƒ<br><br>acquisition of fixed assets 购置固定资产<br><br>acquisition of shell “买壳â€�<br><br>acquisition price 收购价<br><br>act of God 天ç�¾<br><br>acting partner 执事å�ˆä¼™äºº<br><br>active market ä¹°å�–活跃的市场；交投畅旺的市场；旺市<br><br>active partner 积æž�å�‚与的å�ˆä¼™äºº<br><br>active trading 交投活跃<br><br>actual circulation 实际æµ�通<br><br>actual cost 实际æˆ�本<br><br>actual expenditure 实际开支；实际支出<br><br>actual income 实际入æ�¯ï¼›å®žé™…收入；实际收益<br><br>actual market 现货市场<br><br>actual price 现货价；实际价格<br><br>actual profit 实际利润<br><br>actual quotation 实盘；实际价ä½�；实际报价<br><br>actual year basis 按实际年度计算<br><br>actuals 实货<br><br>actuarial investigation 精算调查<br><br>actuarial principle 精算原则<br><br>actuarial report 精算师报告<br><br>Actuarial Society of Hong Kong 香港精算学会<br><br>actuarial valuation 精算师估值<br><br>actuary 精算师<br><br>ad referendum agreement 暂定å��议；有待覆核的å��定<br><br>ad valorem duty 从价税；按值å¾�税<br><br>ad valorem duty system 从价税制<br><br>ad valorem fee 从价费<br><br>ad valorem tariff 从价关税<br><br>additional allowance é¢�外å…�税é¢�<br><br>additional amount for unexpired risk 未过期风险的é¢�外款é¢�<br><br>additional assessable profit 补加应评税利润<br><br>additional assessment 补加评税<br><br>additional commitment é¢�外承担<br><br>additional commitment vote é¢�外承担拨款<br><br>additional dependent grandparent allowance 供养祖父æ¯�或外祖父æ¯�é¢�外å…�税é¢�<br><br>additional dependent parent allowance 供养父æ¯�é¢�外å…�税é¢�<br><br>additional provision é¢�外拨款<br><br>additional stamp duty 附加å�°èŠ±ç¨Ž<br><br>additional tax 补加税罚款；补加税款<br><br>Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书<br><br>adjudged bankrupt 被è£�定破产<br><br>adjudicated bankrupt è£�定破产人<br><br>adjudication fee è£�定费；评定å�°èŠ±ç¨Žé¢�手续费；评估契æ�®è´¹<br><br>adjudication of bankruptcy è£�定破产；宣告破产<br><br>adjudication of insolvency è£�定无力å�¿è¿˜å€ºåŠ¡<br><br>adjusted actual ç»�调整的实数；调整å�Žçš„实数<br><br>adjusted current assets ç»�调整的æµ�动资产；调整å�Žçš„æµ�动资产<br><br>adjusted figure ç»�调整的数字；调整å�Žçš„æ•°é¢�<br><br>adjusted liabilities ç»�调整的负债；调整å�Žçš„负债<br><br>adjusted loss ç»�调整的äº�æ�Ÿï¼›è°ƒæ•´å�Žçš„äº�æ�Ÿ<br><br>adjusted net admissible assets ç»�调整的å�¯æŽ¥çº³èµ„产净值；调整å�Žçš„å�¯æŽ¥çº³èµ„产净值<br><br>adjusted profit ç»�调整的利润；调整å�Žçš„利润<br><br>adjusted surplus ç»�调整的盈余é¢�；调整å�Žçš„盈余é¢�<br><br>adjusted value ç»�调整的价值；调整å�Žçš„价值<br><br>adjustment 调整；修订；ç�†ç®—〔ä¿�险〕<br><br>adjustment centre 调剂中心<br><br>adjustment lag 调整过程的时间差è·�；调整时差<br><br>adjustment mechanism 调整机制<br><br>adjustment of loss äº�æ�Ÿè°ƒæ•´<br><br>adjustment process 调整过程；调整程åº�<br><br>adjustment range 调整幅度<br><br>administered exchange rate å�—管制汇率<br><br>Administration Division [Hong Kong Monetary Authority] 行政处〔香港金èž�管ç�†å±€ã€•<br><br>administration expenses 行政费用<br><br>administration fee 手续费；行政费<br><br>administration in bankruptcy 破产管ç�†<br><br>administration order é�—产管ç�†ä»¤<br><br>administrator 管ç�†äººï¼›é�—产管ç�†äºº<br><br>administrator of the estate é�—产管ç�†äºº<br><br>admission of debt 债项承认书<br><br>admission of proof 接纳债æ�ƒè¯�明<br><br>advance 放贷款项；垫付款项；预支款项；预付款项<br><br>advance account 暂支å¸�目；预付款å¸�户<br><br>advance compensation 预付补å�¿é‡‘<br><br>advance from shareholder 股东垫款<br><br>advance pending reimbursement 预支以待日å�Žä»˜è¿˜<br><br>advanced economy 先进ç»�济体系<br><br>advancement 预付；预付财产<br><br>advances warrant 垫款令<br><br>advancing 贷出<br><br>adverse balance 逆差<br><br>adverse exchange 逆汇<br><br>advertisement addressed to shareholders 在报章刊登的致股东通告<br><br>advice for collection 托收通知书<br><br>advice of drawing æ��款通知书；汇票通知书<br><br>advice of payment 付款通知<br><br>Advisory Committee [Securities and Futures Commission] 谘询委员会〔è¯�券å�ŠæœŸè´§äº‹åŠ¡ç›‘察委员会〕<br><br>Advisory Committee on Diversification ç»�济多元化谘询委员会<br><br>affidavit 誓章；é�—产申报誓章<br><br>affidavit of no receipt 述明无收款的誓章<br><br>affiliate è�”å�·ï¼›è�”è�¥å…¬å�¸ï¼›é™„属公å�¸<br><br>affiliated company 附属公å�¸ï¼›è�”å�·ï¼›è�”è�¥å…¬å�¸<br><br>affirmation [estate duty] é�žå®—æ•™å¼�宣誓〔é�—产税〕<br><br>affordability 负担能力<br><br>African Development Bank [AfDB] é�žæ´²å¼€å�‘银行<br><br>after-acquired property 事å�Žå�–得的财产<br><br>after-hours dealing 市å�Žäº¤æ˜“<br><br>after-tax profit 税å�Žç›ˆåˆ©ï¼›ç¨Žå�Žåˆ©æ¶¦ï¼›ç¨Žå�Žæº¢åˆ©<br><br>agency agreement 代ç�†å��è®®<br><br>agency expenses 代ç�†æœºæž„的开支<br><br>agency fee 代ç�†è´¹<br><br>Agency Law 《代ç�†æ³•ã€‹<br><br>agent 代ç�†äººï¼›æ‰¿é”€äºº<br><br>agent of company å…¬å�¸ä»£ç�†äºº<br><br>agent's fee 代ç�†äººè´¹ï¼›ç»�纪费<br><br>aggregate 总计；总数；总体数字<br><br>aggregate amount 总款é¢�；总é¢�<br><br>aggregate assets and liabilities 总体资产与负债<br><br>aggregate at constant price 按固定价格计算的总体数字<br><br>aggregate demand 总需求<br><br>aggregate gross position 总æŒ�仓é‡�<br><br>aggregate limit 总é™�é¢�<br><br>aggregate of salaries tax å�ˆè®¡è–ªä¿¸ç¨Ž<br><br>aggregate performance 总体表现；总体业绩<br><br>aggregate supply 总体供应<br><br>aggregate surplus 总盈余<br><br>aggregate total 整体总é¢�<br><br>aggregate value 总值；å�ˆè®¡ä»·å€¼<br><br>aggregated basis å�ˆè®¡åŸºå‡†<br><br>aggregated net chargeable income å�ˆè®¡åº”课税入æ�¯å®žé¢�<br><br>aggregation å�ˆå¹¶è®¡ç®—ï¼›å�ˆè®¡ï¼›æ€»å’Œ<br><br>aggregation of incomes of husband and wife 夫妇入æ�¯å�ˆå¹¶è®¡ç®—<br><br>aggregation of property 财产的总和<br><br>agio 差价；贴水<br><br>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ä¿�护投资å��定》<br><br>Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和ä¿�护投资å��定》<br><br>Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和ä¿�护投资å��定》<br><br>Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和ä¿�护投资å��定》<br><br>agreement for a settlement 授产å��è®®<br><br>agreement for assignment 转让å��è®®<br><br>agreement for sale å”®å�–å��议；买å�–å��è®®<br><br>agreement for sale and purchase ä¹°å�–å��è®®<br><br>agreement for the payment of interest 支付利æ�¯å��è®®<br><br>agreement for the repayment of money 还款å��è®®<br><br>agreement of reinsurance å†�ä¿�险å��è®®<br><br>Agricultural Bank of China 中国农业银行<br><br>air passenger departure tax 飞机乘客离境税<br><br>Air Services Negotiations Unit [Economic Services Bureau] 民航è¿�输谈判组〔ç»�济局〕<br><br>airport tax 机场税<br><br>alcohol duty 酒精税<br><br>alienation 让与；让渡；转让<br><br>alimony 生活费；赡养费<br><br>All Ordinaries Index [AOI] 所有普通股指数<br><br>all risks 全险；综å�ˆé™©<br><br>All Sales Record for Stock Market 《股票市场æˆ�交报告》<br><br>Allied Capital Resources Limited æ–°è�”财务有é™�å…¬å�¸<br><br>all-items index [Consumer Price Index] 总指数〔消费物价指数〕<br><br>allocation letter 拨款信件<br><br>allocation of fund 分é…�款项；预留款项<br><br>allocation of profit 利润分é…�；溢利分é…�<br><br>allocation warrant 拨款令<br><br>allotment 分é…�ï¼›é…�è‚¡<br><br>allotment notice 股份é…�售通知；é…�股通知<br><br>allotment of shares 股份分é…�<br><br>allowable å�¯èŽ·å®½å…�ï¼›å…�税的<br><br>allowable business loss å�¯æ‰£é™¤çš„è�¥ä¸šäº�æ�Ÿ<br><br>allowable expenses å�¯æ‰£ç¨Žçš„支出<br><br>allowance å…�税é¢�；津贴；备抵；准备金<br><br>allowance for debts 债项的å…�税é¢�<br><br>allowance for depreciation by wear and tear 耗æ�ŸæŠ˜æ—§å…�税é¢�<br><br>allowance for funeral expenses 殡殓费的å…�税é¢�<br><br>allowance for inflation 为通货膨胀而预留的款项；通胀准备金<br><br>allowance for repairs and outgoings 修葺å�Šæ”¯å‡ºæ–¹é�¢çš„å…�税é¢�<br><br>allowance to debtor 给债务人的津贴<br><br>alteration of capital 资本更改<br><br>alternate trustee 候补å�—托人<br><br>amalgamation å�ˆå¹¶<br><br>ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕<br><br>ambit of charges å¾�税范围；收费范围<br><br>amended valuation ç»�修订的估值<br><br>American Commodities Exchange 美国商å“�交易所<br><br>American Express Bank Limited 美国è¿�通银行<br><br>American Stock Exchange 美国è¯�券交易所<br><br>amortization 摊销<br><br>amount due from