allotment 分配;配股 "3Ec0U \s
allotment notice 股份配售通知;配股通知 )]v vp{
allotment of shares 股份分配 r&^4L
allowable 可获宽免;免税的 3B>!9:w~f
allowable business loss 可扣除的营业亏损 +^`c"qJo
allowable expenses 可扣税的支出 !I:6L7HdwB
allowance 免税额;津贴;备抵;准备金 !]W6i]p
allowance for debts 债项的免税额 J)*y1
allowance for depreciation by wear and tear 耗损折旧免税额 K5!k06;s
allowance for funeral expenses 殡殓费的免税额 _c`Gxt%
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J`\%'pEn
allowance for repairs and outgoings 修葺及支出方面的免税额 !DLIIKO78
allowance to debtor 给债务人的津贴 n}a# b%e
alteration of capital 资本更改 e=YvMg
alternate trustee 候补受托人 ~bgFU
amalgamation 合并 7kleBDDT
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .0Cpqn,[
ambit of charges 征税范围;收费范围 HAP9XC(F]
amended valuation 经修订的估值 Jzh_`jW0l
American Commodities Exchange 美国商品交易所 : wb\N'b
American Express Bank Limited 美国运通银行 az7L0
pp
American Stock Exchange 美国证券交易所 V[CS{Hy'
amortization 摊销 QRx'BY$5
amount due from banks 存放银行同业的款项 [S'
ngQ"f`
amount due from banks abroad 存放海外银行同业的款项 L
k`0z
amount due from holding companies 控股公司欠款 &EZ28k"x
amount due from local banks 存放本港银行同业的款项 %$S.4#G2
amount due to banks 银行同业的存款 :;rd!)5
amount due to banks abroad 海外银行同业的存款 *|MPYxJ<
amount due to holding companies 控股公司存款 ]l`?"X|^
amount due to local banks 本港银行同业的存款 <^OGJ}G
amount due to outport banks 外埠银行同业的存款 RfFeAg,]/
amount for note issue 发行纸币的款额 Ws'3*HAce
amount of bond 担保契据的款额 `[[
A7
amount of consideration 代价款额 s!uewS.
amount of contribution 供款数额 ,f4Hl%T;
amount of indebtedness 负债款额 _epi[zf
@
amount of principal of the loan 贷款本金额 Q_]O[Kx
amount of rates chargeable 应征差饷数额 Zn&X
Uvdl
amount of share capital 股本额 ,253'53W)
amount of sums assured 承保款额 .z)E
amount of variation 变动幅度 iwrS>Sm
amount of vote 拨款数额 ,C!MHn^$
amount payable 应付款额 ,}F{V>dhn
amount receivable 应收款额 "m(HQ5e)*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kznmA`#jn
analysis 分析 J!~?}Fq/z
ancillary risk 附属风险 ;}WdxWw4
annual account 周年帐目;周年帐目报表;年度决算;年结 /mF%uI>:
annual accounting date 年结日期 ' !ZFK
}
annual allowance 每年免税额;年积金;年度津贴;年津 u0Irf"Ab
annual balance 年度余额 |'Z6M];8t
annual disposable income 每年可动用收入 utfD$8UI
annual estimates 周年预算 z'XFwk
annual fee 年费 ['e8Xz0
annual general meeting 周年大会 _T)dmhG
annual growth rate 年增率;每年增长率 q>?uB4>^
annual long-term supplement 长期个案每年补助金 Ks7DoXCvE
annual pensionable emolument 可供计算退休金的年薪 K9:I8E<
annual report 年报 c"H*9u:
Annual Report on the Consumer Price Index 《消费物价指数年报》 P]bI".A8
annual return 周年报表;周年申报表;每年报税表格 #'_i6
Annual Return Rules 《周年报表规则》 ]|@RWzA
annual review of consumer prices 每年消费物价回顾 "~> #
;x{
annual roll-forward basis 逐年延展方式 h,LwC9
annual salary 年薪 P0Z1cN}
annual statement 年度报表;年度决算表 H3nx8R$j](
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 ej4xW~_
annuitant 年金受益人 T&j_7Q\;vI
annuity 年金 $i7iv
annuity contract 年金合约 2<y!3OeN
annuity on human life 人寿年金 j:0(=H!#
antecedent debt 先前的债项
2aNCcZw0
ante-dated cheque 倒填日期支票 .q"`)PT
anticipated expenditure 预期开支 OjcxD5"v9
anticipated net profit 预期纯利 pA&CBXio
anticipated revenue 预期收入 NffZttN
anti-inflation measure 反通货膨胀措施 c!d>6:\
anti-inflationary stance 反通货膨胀立场 :}i
#ODJ
apparent deficit 表面赤字 h%|Jkx!v-t
apparent financial solvency 表面偿债能力 )#%k/4(Y
apparent partner 表面合伙人 {R5Q{]dK3
application for personal assessment 个人入息课税申请书 0R z'#O32V
application of fund 资金应用 sL[&y'+
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 %3M1zZY
appointed actuary 委任精算师 0O5(\8jM
appointed auditor 委任核数师;委任审计师 _3i
.o$GO
appointed trustee 委任的受托人 $<xa "aN!
appointer 委任人 KP(RK4F
apportioned pro rata 按比例分摊
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apportionment 分配;分摊 ]>M{Qn*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S:
"R/EE(
apportionment formula 分摊方程式 iaPrkMhd
apportionment of estate duty 遗产税的分摊 qv>?xKSm
appraisal 估价;评估 6p|*H?|It
appreciable growth 可观增长 cy%JJ
)sf
appreciable impact 显着影响 @*`9!K%
appreciable increase 可观增长 :FcYjw
appreciation 增值;升值 '85@U`e.
appreciation against other currencies 相对其他货币升值 Dl_y[9
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ckY,6e"6
appreciation tax 增值税 ZJlmHlAX
appropriation 拨款;拨用;拨付 ?BtWM4Id8
appropriation account 拨款帐目 4=^_ 4o2
Appropriation Bill 拨款法案 BU
|]4
appropriation-in-aid system 补助拨款办法 2Z!%Q}Do
approved assets 核准资产 5v<X-8"
approved basket stock 认可一篮子证券
KV v0bE
approved budget 核准预算 0n` 1GU)W
approved charitable donation 认可慈善捐款 ^LO=&Cq
approved charitable institution 认可慈善机构 t6V@00M@
approved currency 核准货币;认可货币 yU`"]6(@[
approved estimates 核准预算 X2^`Znq9
approved estimates of expenditure 核准开支预算 >U?HXu/TJr
approved overseas insurer 核准海外保险人 DlIy'@ .
approved overseas trust company 核准海外信托公司 ZU\TA|
approved pooled investment fund 核准汇集投资基金 RKB--$ibj
approved provident fund scheme 认可公积金计划 5:ca6H
approved provision 核准拨款 7UM!<@9\
approved redeemable share 核准可赎回股份 o_C
j o
approved regional stock 认可地区性证券 ?|Y/&/;%I
approved retirement scheme 认可退休金计划 X-[_g!pV
approved subordinated loan 核准附属贷款 Sg;c |u
arbitrage 套戥;套汇;套利 DWT4D)C,U
arbitrageur 套戥者;套汇者 zOO:`^ m
arbitrary amount 临时款项 7[aSP5e>T
arrangement 措施;安排;协定 yf5X=f.%@
arrears 欠款 CDOqdBQ
arrears of pay 欠付薪酬 iF:`rIC
arrears of revenue 逾期未收税款;逾期未收的帐项 ,I# X[^/
articles of association 组织章程;组织细则;组织章程细则 2\
3}y(
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0=]RG
ascertainment of profit 确定利润 9*wS}A&Jh
"Asia Clear" “亚洲结算系统”