allotment 分配;配股 3B$|B,
allotment notice 股份配售通知;配股通知 (^<skx>
allotment of shares 股份分配 b,(<74!#8
allowable 可获宽免;免税的 <LX-},?P
allowable business loss 可扣除的营业亏损 ;YBk.}
%
allowable expenses 可扣税的支出 ZiaFByLy
allowance 免税额;津贴;备抵;准备金 W&&C[@Jd3
allowance for debts 债项的免税额 +NOq>kH@
allowance for depreciation by wear and tear 耗损折旧免税额 yv$hIU2X
allowance for funeral expenses 殡殓费的免税额 8Qkwg]X
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +.*=Fn22
allowance for repairs and outgoings 修葺及支出方面的免税额 o$}$Z&LK
allowance to debtor 给债务人的津贴 ;iUO1t)^
alteration of capital 资本更改
0rAuK7
alternate trustee 候补受托人 <DEu]-'>
amalgamation 合并 m\|EM'@k
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zq|NltK
ambit of charges 征税范围;收费范围 w3ZOCWJS
amended valuation 经修订的估值 xp]9Z]J1l
American Commodities Exchange 美国商品交易所 %Bg>=C)^(1
American Express Bank Limited 美国运通银行 bhfC2@
American Stock Exchange 美国证券交易所 Y{X%C\
amortization 摊销 vJb/.)gh]
amount due from banks 存放银行同业的款项 DYgz;Y/%l
amount due from banks abroad 存放海外银行同业的款项 [
o
6
amount due from holding companies 控股公司欠款 Sa:;j4
amount due from local banks 存放本港银行同业的款项 J d,9<m$
amount due to banks 银行同业的存款 F$O$Y[
amount due to banks abroad 海外银行同业的存款 D\pX@Sx,v[
amount due to holding companies 控股公司存款 ]tmMk7
amount due to local banks 本港银行同业的存款 q$}gQ9'z'
amount due to outport banks 外埠银行同业的存款 Lu4>C 2{
amount for note issue 发行纸币的款额 X*&Thmee
amount of bond 担保契据的款额 C!Fi &~
amount of consideration 代价款额 1I8<6pi-
amount of contribution 供款数额 \|Y_,fi
amount of indebtedness 负债款额 <J.q[fd1*
amount of principal of the loan 贷款本金额 t&_X{!1X"w
amount of rates chargeable 应征差饷数额 x l=i_
amount of share capital 股本额 i\o * =+{r
amount of sums assured 承保款额 hXD/
amount of variation 变动幅度 H9WXp&
amount of vote 拨款数额 /2$d'e
amount payable 应付款额 vxrqUjK7
amount receivable 应收款额 x,GLGGi}_x
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7~L_>7;
analysis 分析 d$n<^~Z
ancillary risk 附属风险 gq}c
annual account 周年帐目;周年帐目报表;年度决算;年结 ]y"=/Nu-Ja
annual accounting date 年结日期 "2PT]!
annual allowance 每年免税额;年积金;年度津贴;年津 s&\krW&
annual balance 年度余额 U/h@Q\~U
annual disposable income 每年可动用收入 Z,8t!Y
annual estimates 周年预算 #jPn7
annual fee 年费 }!m}?
annual general meeting 周年大会 hOuHTo^
annual growth rate 年增率;每年增长率 @Z<Z//^k
annual long-term supplement 长期个案每年补助金 Nc?'},
annual pensionable emolument 可供计算退休金的年薪 1*trtb4F
annual report 年报 y'O<*~C(X
Annual Report on the Consumer Price Index 《消费物价指数年报》 y-"QY[
annual return 周年报表;周年申报表;每年报税表格 ,MG`}*N}
Annual Return Rules 《周年报表规则》 Hv%$6,/ *v
annual review of consumer prices 每年消费物价回顾 h]j>
S
annual roll-forward basis 逐年延展方式 x]t$Zb/Uxa
annual salary 年薪 3kVN[0
annual statement 年度报表;年度决算表 ,}wFQ9*|W
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 XcL%0%`
annuitant 年金受益人 :Vw{ lB
annuity 年金 F#.ph?W
annuity contract 年金合约 7&w|
annuity on human life 人寿年金 #WAX&<m
antecedent debt 先前的债项 Sar1NkD#
ante-dated cheque 倒填日期支票 4I*'(6
,!
anticipated expenditure 预期开支 CW]
Th-xc
anticipated net profit 预期纯利 @\W-=YKLg
anticipated revenue 预期收入 D/hq~- g
anti-inflation measure 反通货膨胀措施 `Io
#440;
anti-inflationary stance 反通货膨胀立场 /NxuNi;5
apparent deficit 表面赤字 Bi>]s%zp
apparent financial solvency 表面偿债能力 V~do6[(
apparent partner 表面合伙人 f85~[3
J
application for personal assessment 个人入息课税申请书 ^$[
iLX
application of fund 资金应用 `oM'H+
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 WADEDl&,'
appointed actuary 委任精算师 )c532
y
appointed auditor 委任核数师;委任审计师 Ei=rBi
appointed trustee 委任的受托人 [\&2&
appointer 委任人 dEW= V"W
apportioned pro rata 按比例分摊 > }kZXeR|
apportionment 分配;分摊 <-,y0Y'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]ZNFrpq
apportionment formula 分摊方程式 *eI {g
apportionment of estate duty 遗产税的分摊 (*AJ6BQWa
appraisal 估价;评估 -"?~By}<C
appreciable growth 可观增长 W{~ y< `D
appreciable impact 显着影响 k(_OhV
_
appreciable increase 可观增长 s d = bw
appreciation 增值;升值 r`<x@,
appreciation against other currencies 相对其他货币升值 .}:*tvot
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U]g9t<jD
appreciation tax 增值税 @#;*e] 1a
appropriation 拨款;拨用;拨付 <`wOy[e
appropriation account 拨款帐目 {SD%{
Appropriation Bill 拨款法案 9~jS_Y)"
appropriation-in-aid system 补助拨款办法 m;
L3c(r.
approved assets 核准资产 }w8yYI
approved basket stock 认可一篮子证券 G\^<MR|
approved budget 核准预算 $aN%[
approved charitable donation 认可慈善捐款 y,w_x,m
approved charitable institution 认可慈善机构
PWkSl
approved currency 核准货币;认可货币 ( GoPXh
approved estimates 核准预算 cvhwd\
approved estimates of expenditure 核准开支预算 qVH.I6)
approved overseas insurer 核准海外保险人 Oqq'r "S
approved overseas trust company 核准海外信托公司 qk(bA/+e
approved pooled investment fund 核准汇集投资基金 D0z[h(m
approved provident fund scheme 认可公积金计划 /XU=l0u
approved provision 核准拨款
+;M 5Sp
approved redeemable share 核准可赎回股份 1GB]Yi[>
approved regional stock 认可地区性证券 Q>c
E G"
approved retirement scheme 认可退休金计划 %5nEyZOq
approved subordinated loan 核准附属贷款 #)]/wqPoW
arbitrage 套戥;套汇;套利 tmoaa!yRnT
arbitrageur 套戥者;套汇者 eKZS_Q d
arbitrary amount 临时款项 uh \Tf5
arrangement 措施;安排;协定 E&5S[n9{3
arrears 欠款 8si{|*;hL
arrears of pay 欠付薪酬 C
,|9VH
arrears of revenue 逾期未收税款;逾期未收的帐项 RzzU+r
articles of association 组织章程;组织细则;组织章程细则 nHRk2l|
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L
4Z+8*
ascertainment of profit 确定利润 5UG9&:zu'V
"Asia Clear" “亚洲结算系统”