香港证监会英汉词汇(1)

英汉证券期货及财务用语汇编第I部-证券、期货及财务用语两-内地香港共通译法内-内地译法港-香港译法AABFHongKongBondIndexFund港－ABF香港创富债券指数基金ABFPanAsiaBondIndexFund(PAIF)两－沛富基金内－泛亚债券指数基金；泛亚基金abnormalitem两－非正常项目aboutorder港－近价盘abovepar两－超过票面值；高于面值内－超面值abovetheline两－线上项目港－经常项目abridgedauditor'sreport内－审计报告节本港－经删节的核数师报告abrogation两－废除；取消港－废止abscondingcontributory港－潜逃的分担人absoluteacceptance两－单纯承兑；无条件承兑absolutechange两－绝对数值变更；绝对数值变化absolutedischarge港－无条件解除absoluteinterest港－绝对权益absolutepar两－绝对平价内－票面价格不变absoluteprofitmargin内－绝对毛利港－绝对利润幅度absolutereturn两－绝对回报absolutereturnfunds两－绝对回报基金absolutesubscription内－确定条件的募集港－确定条件认购absolutevalue两－绝对价值港－实值；绝对值abuseoftrust港－违反信托abusiveconduct/abusivepractice港－舞弊行为accelerateddepreciation两－加速折旧；加快折旧acceleratingtrend两－加速趋势内－加快态势accelerationclause两－加速清还条款acceptableindex内－认可指数港－可接纳的指数acceptableinspectionregime(AIR)港－可接纳的监察制度acceptabletrustee港－获接纳的受托人acceptance两－承兑；接纳港－承约；接纳要约acceptancehouse内－承兑商行港－承兑行；承兑商acceptanceinblank两－空白承兑acceptanceline两－承兑限额；承兑信用acceptancesofprovisionalallotments港－暂定配额接纳书acceptbywayofsecurity港－接受作为抵押acceptedindex港－获接纳指数；认可指数acceptedtrustee港－获接纳的受托人acceptingshareholder两－接纳要约的股东内－预受要约的股东acceptor两－承兑人；受票人；接受人；接纳者acceptorder港－接价盘access两－取用；进入；接触港－接连途径；接达accesschannel港－接触渠道；接触途径accesscontrol港－使用管制accesscriteria港－准入条件；准入准则accessibilityoffinancialinformation港－财务信息可供取用的程度accessmethod港－连接模式accesstime两－存取时间；信息发送时间accesstoaccounts港－可查阅帐目accesstomarket内－市场准入港－进入市场；参与市场；使用市场设施accommodation两－融通内－融资港－通融；贷款；利便安排accommodationbill两－融通票据内－融资票据；担保借据accommodationcharge港－融通收费accommodationparty内－融通票据；关系人港－汇票代发人accommodationtrading港－欠单交易；欺诈交易；通融交易account两－帐户；户口内－帐港－帐目；会计科目accountability两－问责性内－会计责任港－责任承担accountabletothepublic港－接受公众问责accountant'sreport两－会计师报告内－查帐报告accountcarrier港－开户机构accountdisclosuredocument港－帐目披露文件；帐户披露文件accountexecutive两－客户主任内－营业员；业务员港－投资经理accountinarrears港－拖欠帐户accountingbasis港－会计基础accountingclass两－会计类别accountingdata两－会计数据accountingdate两－会计结算日期内－结帐日期港－会计日期；记帐日期；结算日期accountingequation港－会计程式；会计等式accountingfirm内－会计师事务所港－会计师行accountingguidelines港－会计指引accountingoncashbasis内－应收应付制会计港－现金制会计；收付实现制会计accountingperiod两－会计期；会计期间；会计报告期accountingpolicy两－会计政策accountingpractice两－会计惯例；会计实务accountingpracticeunit港－会计执业单位accountingprinciples两－会计原则港－会计准则accountingrecords两－会计纪录accountingreport两－会计报告accountingstandards两－会计准则港－会计标准accountingstatement两－会计报告accountingtransaction内－帐项交易港－会计事项；帐务交易accountingtreatment内－会计处理港－会计处理方式accountmaintenance港－帐户服务accountmonitoringprocedure两－帐户监督程序accountnumber两－帐户号码；户口号码；帐号accountopeningcontrol内－开户控制港－开户监控accountopeningdocumentation港－开户文件accountpayable两－应付帐款港－应付款项；应付帐项accountpayeeonly(A/Cpayeeonly)两－存入收款人帐户港－只可转帐accountreceivable两－应收帐款港－应收款项；应收帐项accountrendered两－结欠清单；报帐accountrigging内－捏造帐目港－伪造帐目accountstatement港－结单；帐单；会计财务报表内－帐户报表accounttitle港－帐户名称；会计科目accounttransfer港－转帐accounttransferinstruction(ATI)港－户口转帐指示；户口转移指示accredit两－发行信用证；信托；委托accreditation两－评审港－委任；隶属关系accredited*港－隶属*accreditedadviser港－认可顾问accreditedcorporation内－经认可的公司港－所隶属的公司；所隶属的法团accrediteddealer港－认可交易商accrediteddirector港－隶属董事accreditedindividual港－隶属人士accreditedinvestor港－认可投资者accreditedrepresentative港－隶属代表accreditedto港－隶属于accretingswap两－递增互换accretion两－增值内－价值附加港－增益accretionofdiscount两－折价债券资本增值accrual两－增加；增额港－应计项目；应累算数目accrualaccounting两－权责发生制；应计制accrualbasis两－权责发生制；应计制；应计基础内－权责应计制accrualbond两－长期延息抵押担保债券accrue两－应计内－自然增长港－应累算accruedbenefits两－累算权益内－应计利益accruedbondinterestreceivable内－应计未收债券利息港－应累算应收债券利息accruedcharges两－应计费用内－预提费用港－应累算费用accruedcumulativedividend两－应计股息内－应计累积股利港－应累算累积股息accruedcumulativepreferencesharedividend两－应计累积优先股股息内－应计累积优先股股利港－应累算累积优先股股息accrueddividend两－应计股息内－应计股利港－应累算股息accruedexpenses两－应计费用内－应付费用港－应累算费用accruedinterest两－应计利息内－应付利息；待付利息港－应累算利息accruedinterestpayable两－累计应付利息内－应付未付利息港－应累算应付利息；应计未付利息accruedinterestreceivable两－累计应收利息内－应收未收利息港－应累算应收利息；应计未收利息accruedrevenue两－应计收入内－应计营业收入港－应累算收益accumulateddepreciation两－累计折旧；累积折旧accumulateddividend两－累计股息港－累积股息accumulatedincome两－累计收益；累积收入accumulatedinterest两－累计利息；累积利息accumulatedprofits两－累积利润港－累计利润；滚存溢利accumulatedsurplusbroughtforward港－承前累积盈余accumulatedsurpluscarriedforward港－转后累积盈余accumulation/distributionindicator港－收集／派发指标achievementratioofbondfloatation内－债券募集完成率港－债券筹集完成率acidtest两－酸性测试内－酸性试验港－快速流动比率测试acid-testratio两－酸性测试比率内－酸性试验比率港－快速流动比率acknowledgementreceipt两－确认收据内－确认书acquire两－收购；取得；购置acquiredassets两－既得资产；取得资产港－收购资产acquiredsurplus两－购得盈余acquirer两－收购方；买方内－购方；取方acquisition两－收购；取得；购置内－买进acquisitionarrangement两－购买安排；收购安排；购置安排acquisitioncost两－取得成本；购置成本；购入成本acquisitionofassets两－购置资产内－购买资产港－取得资产acquisitionofcontrol两－取得控制权acquisitionofinterests两－取得权益acquisitionofshell两－买壳；购入空壳acquisitionprice两－购置价格；收购价港－购入价actastrustee港－担任信托人；担任受托人actimproperly港－行为失当；行为不当actinginconcert两－一致行动内－合谋港－采取一致行动actingoodfaith港－真诚行事actinprofessionalcapacity港－以专业身分行事activeaccount两－活动帐户港－活跃帐户activebondcrowd两－活跃债券交易商activebusinesspursuits[GEM]港－活跃业务纪录[创业板]activedirector两－积极参与的董事内－活跃的董事activeinvestigationcase港－调查中个案；当前调查个案activemarket两－交投畅旺的市场港－交投活跃activepartner内－活跃的股东港－积极参与业务的合伙人；任职合股人activesecurities两－热门股票内－活跃的证券activestock两－交投活跃的股票；热门股票activetrading两－交投活跃activitystatement两－活动结单actofGod港－天灾actsandfailures港－行为及缺失actual两－现金金融凭证；物质商品