allotment 分配;配股 "rTQG6`
allotment notice 股份配售通知;配股通知 hZ[E7=NTQ^
allotment of shares 股份分配 Z,`iO%W
allowable 可获宽免;免税的 ,_|]Ufr!a
allowable business loss 可扣除的营业亏损 "ZHW2l Mf
allowable expenses 可扣税的支出 _4TH4~cY
allowance 免税额;津贴;备抵;准备金 yphS'AG
allowance for debts 债项的免税额 sLh==V;9
allowance for depreciation by wear and tear 耗损折旧免税额 UU'|Xz9~
allowance for funeral expenses 殡殓费的免税额 Kqun^"Df
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 og4UhP^UET
allowance for repairs and outgoings 修葺及支出方面的免税额 ^
K|;~}P
allowance to debtor 给债务人的津贴 Hip&8NW
alteration of capital 资本更改 "mX\&%i6\p
alternate trustee 候补受托人 =,%CLS,6w
amalgamation 合并 Ny_lrfh) [
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l6(-I
Tb
ambit of charges 征税范围;收费范围 L{:9Cx!F
amended valuation 经修订的估值 0$_oT;{8
American Commodities Exchange 美国商品交易所 rxr{/8%f%
American Express Bank Limited 美国运通银行 pkP?i5,
American Stock Exchange 美国证券交易所 MzPzqm<
amortization 摊销 -DxL 0:E
amount due from banks 存放银行同业的款项 17D"cP
amount due from banks abroad 存放海外银行同业的款项 .7zK@6i
amount due from holding companies 控股公司欠款 ~jK{ ,$:=
amount due from local banks 存放本港银行同业的款项 b5,x1`#7k
amount due to banks 银行同业的存款 'jmTXWq*
amount due to banks abroad 海外银行同业的存款 K6y :mJYp\
amount due to holding companies 控股公司存款 u4m,'XR
amount due to local banks 本港银行同业的存款 D*Ik7Pe
amount due to outport banks 外埠银行同业的存款 lJ+0P2@h*
amount for note issue 发行纸币的款额 $=5=NuX
amount of bond 担保契据的款额 tS|9fBdCs
amount of consideration 代价款额 "~=mG--I
amount of contribution 供款数额 UUF;p2{f
amount of indebtedness 负债款额 '#LQN<"4
amount of principal of the loan 贷款本金额 wx\v:A
amount of rates chargeable 应征差饷数额 J\J?yo 6
amount of share capital 股本额 q ud\K+
amount of sums assured 承保款额 ;GVV~.7/
amount of variation 变动幅度 D6CS8
~"
amount of vote 拨款数额 cHcmgW\4
amount payable 应付款额 1mfs4
amount receivable 应收款额 ?gJOgsHJP
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R-NS,i={
analysis 分析 Gq_-Val]"
ancillary risk 附属风险 ]E_h
annual account 周年帐目;周年帐目报表;年度决算;年结 klQC2drS
annual accounting date 年结日期 fR)m%m
annual allowance 每年免税额;年积金;年度津贴;年津 /R~1Zj2&
annual balance 年度余额 0E?jW7yr
annual disposable income 每年可动用收入 #
S}Z8
annual estimates 周年预算 BJgW,huLy
annual fee 年费 W ZazJ=27}
annual general meeting 周年大会 '7D,m
H
annual growth rate 年增率;每年增长率 4Y,R-+f
annual long-term supplement 长期个案每年补助金 3 N7[.I>A
annual pensionable emolument 可供计算退休金的年薪 AgOp.~*Z~V
annual report 年报 v$(lZa1
Annual Report on the Consumer Price Index 《消费物价指数年报》 Rop'e 8Q
annual return 周年报表;周年申报表;每年报税表格 a\IP12F?
Annual Return Rules 《周年报表规则》 fLDg~;3
annual review of consumer prices 每年消费物价回顾 F.-R r
annual roll-forward basis 逐年延展方式 Rp*R:3
C
annual salary 年薪 NM]s8cK_
annual statement 年度报表;年度决算表 %YSpCI
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 gzBy?r> r
annuitant 年金受益人 !FA# K8
annuity 年金 lZyG)0t,g
annuity contract 年金合约 y_*PQZ$c<
annuity on human life 人寿年金 TpmwD{c[\
antecedent debt 先前的债项 CPVjmRUF|
ante-dated cheque 倒填日期支票 ?pYKZg/c
anticipated expenditure 预期开支 ?+g`HTY u
anticipated net profit 预期纯利 Dq36p${\W
anticipated revenue 预期收入 {o!KhF:[
anti-inflation measure 反通货膨胀措施 hX`hs-*qM
anti-inflationary stance 反通货膨胀立场 d)@<W1;
apparent deficit 表面赤字 #
altx=6'
apparent financial solvency 表面偿债能力 |}{B1A
apparent partner 表面合伙人 .!1S[
application for personal assessment 个人入息课税申请书 CbPuoOl
application of fund 资金应用 tp6M=MC%
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 : p{+G
appointed actuary 委任精算师 AK=
h[2(
appointed auditor 委任核数师;委任审计师 =Zu^8 0/
appointed trustee 委任的受托人 5Xl/L
appointer 委任人 `(1K
apportioned pro rata 按比例分摊 \A#1y\ok
apportionment 分配;分摊 L KCb_9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {fha`i
apportionment formula 分摊方程式 ddfs
8\
apportionment of estate duty 遗产税的分摊 masT>vM
appraisal 估价;评估 VtzI9CD
appreciable growth 可观增长 |J+(:{}~
appreciable impact 显着影响 t6,wjN-J
appreciable increase 可观增长 !L;\cl
appreciation 增值;升值 <V7>?U l
appreciation against other currencies 相对其他货币升值 "V>R9dO{"!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :l2g# * c
appreciation tax 增值税 p.
R2gl1m
appropriation 拨款;拨用;拨付 Rw6;Z
appropriation account 拨款帐目 &?uz`pv2
Appropriation Bill 拨款法案 t^xTFn
appropriation-in-aid system 补助拨款办法 ybeKiv9
approved assets 核准资产 ~go
fQ
approved basket stock 认可一篮子证券 S#-wl2z
approved budget 核准预算 @*0cMO;SpG
approved charitable donation 认可慈善捐款 HJ2*y|u
approved charitable institution 认可慈善机构 qS/V"|G(
approved currency 核准货币;认可货币 P+!"wX0*N
approved estimates 核准预算 ,bM-I2BR
approved estimates of expenditure 核准开支预算 r6;$1K*0
approved overseas insurer 核准海外保险人 :U
d
approved overseas trust company 核准海外信托公司 'Q
=7/dY3I
approved pooled investment fund 核准汇集投资基金 &-czStQ
approved provident fund scheme 认可公积金计划 LAP6U.m'd
approved provision 核准拨款 YAL=!~6
approved redeemable share 核准可赎回股份 Tx1vL
approved regional stock 认可地区性证券 >6~k9>nDb<
approved retirement scheme 认可退休金计划 3)ma\+< 6
approved subordinated loan 核准附属贷款 V~T@6S
arbitrage 套戥;套汇;套利 ari7 iF~j
arbitrageur 套戥者;套汇者 7R3fqU.Rq
arbitrary amount 临时款项 nLwiCfe
arrangement 措施;安排;协定 t4qej
arrears 欠款 OFGsjYLw
arrears of pay 欠付薪酬 T1`|~Z?g-
arrears of revenue 逾期未收税款;逾期未收的帐项 ( 7ws{)
articles of association 组织章程;组织细则;组织章程细则 u>Rb
?`
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 yJsH=5A
ascertainment of profit 确定利润 T/c<23i
"Asia Clear" “亚洲结算系统”