allotment 分配;配股 Ux2U*a;
allotment notice 股份配售通知;配股通知 "EV!>^Z
allotment of shares 股份分配 &Z^l=YH,
allowable 可获宽免;免税的 "<i SZ
allowable business loss 可扣除的营业亏损 Xq4|uuS-O
allowable expenses 可扣税的支出 .O0O-VD+a
allowance 免税额;津贴;备抵;准备金 {5|("0[F
allowance for debts 债项的免税额 |*mL1#bB
allowance for depreciation by wear and tear 耗损折旧免税额 j(#%tIv
allowance for funeral expenses 殡殓费的免税额 D?M!ra
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 yE} dj)wd
allowance for repairs and outgoings 修葺及支出方面的免税额 *{o UWt
allowance to debtor 给债务人的津贴 -]:GL>b
alteration of capital 资本更改 A%\tiZe
alternate trustee 候补受托人 4eH.9t
amalgamation 合并 7P7b8]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {k(eNr,
ambit of charges 征税范围;收费范围 $t-n'Qh^2
amended valuation 经修订的估值 S.|FL%;
American Commodities Exchange 美国商品交易所 rNl.7O9b
American Express Bank Limited 美国运通银行 ir3VTqz
American Stock Exchange 美国证券交易所 q/1Or;iK
amortization 摊销 H UWxPIu
amount due from banks 存放银行同业的款项 MEiRj]t
amount due from banks abroad 存放海外银行同业的款项 \.gEh1HW
amount due from holding companies 控股公司欠款 MP>n)!R[`
amount due from local banks 存放本港银行同业的款项 l\$+7|W
amount due to banks 银行同业的存款 W9zE{)Sc~
amount due to banks abroad 海外银行同业的存款 N]YtLa,t
amount due to holding companies 控股公司存款 +2C?9:bH
amount due to local banks 本港银行同业的存款 k#:2'!7G
amount due to outport banks 外埠银行同业的存款 n+1y
amount for note issue 发行纸币的款额 5f:DN\ ]
amount of bond 担保契据的款额 N{d@^Yj
amount of consideration 代价款额 j*;N\;iL!*
amount of contribution 供款数额 <f~Fl^^8
amount of indebtedness 负债款额 e1q"AOV 6
amount of principal of the loan 贷款本金额 o5aLUWi-
amount of rates chargeable 应征差饷数额 o0z67(N&g
amount of share capital 股本额 ?nKF6f
amount of sums assured 承保款额 $WW)bP
d4^
amount of variation 变动幅度 4QJ8Z t
amount of vote 拨款数额 N6Z{BLZ
amount payable 应付款额 !~-6wN"k
amount receivable 应收款额 )fU(AXSP
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @o e\"vz
analysis 分析 giavJ|
ancillary risk 附属风险 !Ngw\@f
annual account 周年帐目;周年帐目报表;年度决算;年结 _2vd`k
annual accounting date 年结日期 f0Hq8qAF;^
annual allowance 每年免税额;年积金;年度津贴;年津 8Og3yFx[rt
annual balance 年度余额 Me:{{-V4
annual disposable income 每年可动用收入 Z$ KV&.=+
annual estimates 周年预算 #<CIFVH
annual fee 年费 >adV(V<
annual general meeting 周年大会 eR!G[C w-
annual growth rate 年增率;每年增长率 Ey&aBYR
annual long-term supplement 长期个案每年补助金 s.jO<{
annual pensionable emolument 可供计算退休金的年薪 *9gD*AnM,
annual report 年报 CL7Nr@
Annual Report on the Consumer Price Index 《消费物价指数年报》 W$?e<@
annual return 周年报表;周年申报表;每年报税表格 `3iQZui
Annual Return Rules 《周年报表规则》 ?Hy+'sq[
annual review of consumer prices 每年消费物价回顾 vH?9\3
annual roll-forward basis 逐年延展方式 K3p@$3hQ
annual salary 年薪 yi!`V.
annual statement 年度报表;年度决算表 {8NwFN.
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 (B`sQw@tu
annuitant 年金受益人 </E>tMW
annuity 年金 m s~8QL
annuity contract 年金合约 .`C
V^\
annuity on human life 人寿年金 SQ#7PKH
antecedent debt 先前的债项 aU<s<2O)
ante-dated cheque 倒填日期支票 Rs$5PdH
anticipated expenditure 预期开支 w}<^l
anticipated net profit 预期纯利 r[HT9
anticipated revenue 预期收入 3x5!a5$Y
anti-inflation measure 反通货膨胀措施 RazBc .o<
anti-inflationary stance 反通货膨胀立场
g*-2*
\
apparent deficit 表面赤字 ,{<p
apparent financial solvency 表面偿债能力 V_a)jJ
apparent partner 表面合伙人 %cW;}Y[?P
application for personal assessment 个人入息课税申请书 d(L{!mm
application of fund 资金应用 vD=%`G[m
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 MTmO>V&O
appointed actuary 委任精算师 8sw,k
appointed auditor 委任核数师;委任审计师 A0#Y, 1
appointed trustee 委任的受托人 YU\Gj S~>&
appointer 委任人 Z
g $Tf
apportioned pro rata 按比例分摊 Hq
xK\m%,.
apportionment 分配;分摊 C{Blqf3V0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W(@>?$&
apportionment formula 分摊方程式
lfy7w|
apportionment of estate duty 遗产税的分摊
kfj%
appraisal 估价;评估 Gc;B[/:
appreciable growth 可观增长 x N`T
appreciable impact 显着影响 c#\-%h
appreciable increase 可观增长 /4C`k=>
appreciation 增值;升值 iVeQ]k(u
appreciation against other currencies 相对其他货币升值 J E)J<9gf
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'TX M{RGw
appreciation tax 增值税 YsAF{
appropriation 拨款;拨用;拨付 H`D f
appropriation account 拨款帐目 +"L$ed(=nJ
Appropriation Bill 拨款法案 R`Qpd3
appropriation-in-aid system 补助拨款办法 j-*
TXog
approved assets 核准资产 BLW]|p|1:
approved basket stock 认可一篮子证券 QGPR.<D)B
approved budget 核准预算 /J;]u3e|
approved charitable donation 认可慈善捐款 :QKb#4/8;
approved charitable institution 认可慈善机构 T}2:.Hk:N
approved currency 核准货币;认可货币 Ed=}PrE
approved estimates 核准预算 eycV@|6u*
approved estimates of expenditure 核准开支预算 #`j][F@N
approved overseas insurer 核准海外保险人 d;g-3Pf
approved overseas trust company 核准海外信托公司 T~:_}J
approved pooled investment fund 核准汇集投资基金 l;5`0N?QO
approved provident fund scheme 认可公积金计划 9Dq.lr^
approved provision 核准拨款 gfV DqDF
approved redeemable share 核准可赎回股份 5bBCpNa
approved regional stock 认可地区性证券 %O /d4
approved retirement scheme 认可退休金计划 -kc(u1!
approved subordinated loan 核准附属贷款 tw86:kYEz
arbitrage 套戥;套汇;套利 )KE_
t^$
arbitrageur 套戥者;套汇者 B"[{]GP BY
arbitrary amount 临时款项 Nu+wL>t
arrangement 措施;安排;协定 1(pjVz&
arrears 欠款 (j=DD6fC
arrears of pay 欠付薪酬 ,TJ/3_ lH
arrears of revenue 逾期未收税款;逾期未收的帐项 *+~D+_,
articles of association 组织章程;组织细则;组织章程细则 VIYV92[
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 acP
;(t
ascertainment of profit 确定利润 Y^5"qd|`
"Asia Clear" “亚洲结算系统”