Daily quotations sheet of the Stock Exchange
联交所每日报价表
Day-to-day management
日常管理
Dealing in the company’s listed securities
本公司上市证券之买卖
Debentures
债权证
Debt securities
债务证券
Debtors, prepayments and deposits
应收账款、预付款项及按金
Decision maker
决策者
Declare final dividend
宣派末期股息
Decrease/increase in cash and cash equivalents
现金及现金等价物减少╱增加
Decrease/(increase) in time deposits with original maturity of more than three months when acquired
购入时原到期日超过三个月之定期存款减少╱（增加）
Decrease in capital reserve on consolidation at [ ]
于[日期]之综合账目时之资本储备减少
Deductible temporary differences
可扣减暂时性差额
Deferred revenue
递延收入
Deferred taxation
递延税项
Deferred tax debited/(credited) to equity during the year
年内于权益中扣除╱（计入）之递延税项
Deferred tax arising from fair value gain on available-for-sale financial assets
可供出售财务资产之公平值收益产生之递延税项
Deferred tax liabilities
递延税项负债
Deficit on revaluation of investment properties
重估投资物业之亏绌
Deficit on revaluation of investment properties shared by the Group
本集团应占之投资物业重估亏绌
Defined-benefit pension obligation
界定利益退休金责任
Defined benefit scheme
定额福利计划
Defined contribution retirement scheme
定额供款退休金计划
Definition
释义
Demand deposits
活期存款
deposits paid for property acquisition
收购物业之已付订金
Deposits paid for the abandoned acquisition of a property
因放弃收购物业而遭卖方没收之按金
Deposits paid on purchases of property, plant and equipment
购置物业、厂房及设备支付之按金
Depreciation allowances in excess of related depreciation
超出有关折旧之折旧备抵
Depreciation and amortisation
折旧及摊销
Deputy Chairman
副主席
Derecognition of financial assets
取消确认金融资产
Derivative financial instruments and hedging
衍生金融工具及对冲
Designated deposit(s)
指定存款
Dilutive effect
摊薄效应
Directly attributable costs
直接应占成本
Directly beneficially owned
直接实益拥有
Directors and staff
董事及员工
Directors’ and chief executives’ interests in equity securities
董事及主要行政人员之股本证券权益
Directors’ benefits from rights to acquire shares or debentures
董事于购入股份或债券之权利之利益
Directors’ fees
董事袍金
Directors’ interests in competing business
董事于具竞争性业务之权益
Directors’ interests in contracts
董事之合约权益
Directors’ interests in equity or debt securities
董事之股权或债务证券权益
Directors’ interests in security
董事之证券权益
Directors’ rights to acquire shares
董事购买股份之权利
Directors’ service contracts
董事服务合约
Discounted bills
贴现票据
Discounted cash flow analysis
折现现金流量分析
Discounted rate
贴现率╱折现率
Discretionary trust
全权信托
Disposal/partial disposal of subsidiaries
出售附属公司全部╱部份权益
Dispose of
出售
Distributable reserves
可供分派储备
Distribution costs
分销成本
Distribution in specie
实物分派
Divestment of non-core business
减持非核心业务
Dividend payable
应付股息
Dividend per share (including cash bonus)
每股股息（包括现金红利）
Dividend yield
股息率
Dividends
股息
Dividends paid
已付股息
Dividends paid to minority shareholders
已付少数股东股息
Dividends received
已收股息
Donations
捐款
Domestic Shareholders Class Meeting
内资股类别股东大会
Due diligence
尽职审查
Duplicate the interests
权益相互重叠
During the year
本年度╱年内
During the year under review
于回顾年度内
E
Earnings per share
-Basic
-Diluted
每股盈利
-基本
-摊薄
Earnings╱(loss) per share
每股盈利╱（亏损）
Effect of adopting SSAP 29
采纳会计实务准则第29号之影响
Effect of foreign Exchange rate changes
汇率变动之影响
Effective for annual periods beginning on or after [date]
自[日期]或之后开始之年度期间生效
Effective interest rate
实际利率
Effective tax rate
实际税率
Elements of executive compensation
行政人员报酬之要素
Eliminate/Eliminations
撇销
Embedded derivative
嵌入式衍生工具
Emolument bands
酬金组别
Emoluments
酬金
Employment Ordinance
僱佣条例
Employees
僱员
Equity derivatives
股本衍生工具
Equity interest
股本权益
Equity price risk
股票价格风险
Equity securities
股票证券
Equity-settled scheme
以股权支付之计划
Ernst & Young
安永会计师事务所
Estimated useful life
估计可使用年期
Exceptional items
特殊项目
Exchange adjustment
汇兑调整
Exchange differences arising on translation of overseas（subsidiaries/operations）
换算海外（附属公司╱业务）账目所产生之汇兑差额
Exchange equalization reserves
汇兑均衡储备
Exchange fluctuation reserve
汇兑波动储备
Exchange realignment
汇兑调整
Executive Committee
执行委员会
Executive directors
执行董事
Executive vice president
执行副总裁
Exercisable period
行使期
Exercise
行使
Exercise price
行使价
Exercised during the year
于年内行使
Expansion plan(s)
扩展计划
Expected life of options
购股权之预计年期
Expected useful lives
预计使用年期
Expenses not deductible for tax
不可抵减税项之费用
Explanatory statement
说明函件
Extracted from management accounts
摘录自管理账目
来源：译问 https://www.qidulp.com/
了解更多
,
