allotment 分配;配股 ( 17=|s
allotment notice 股份配售通知;配股通知 ?,0 5!]
allotment of shares 股份分配 ZAcH`r*
allowable 可获宽免;免税的 [$[1|r
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allowable business loss 可扣除的营业亏损 xU_Dg56z'&
allowable expenses 可扣税的支出 ~Dz`O"X3
allowance 免税额;津贴;备抵;准备金 p{BBqKv
allowance for debts 债项的免税额 sGdlS&08(
allowance for depreciation by wear and tear 耗损折旧免税额 #\X="'/
allowance for funeral expenses 殡殓费的免税额 qS{E+) P
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 vsL)E:0
allowance for repairs and outgoings 修葺及支出方面的免税额 EA+}Rf6}
allowance to debtor 给债务人的津贴 vPbmQh ex
alteration of capital 资本更改 tjIT4
alternate trustee 候补受托人 ="*:H)
amalgamation 合并 N akSIGm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zPKx: I3
ambit of charges 征税范围;收费范围 2IGoAt>V
amended valuation 经修订的估值 ?rG>SA>o
American Commodities Exchange 美国商品交易所 /:],bNb
American Express Bank Limited 美国运通银行 lE@ V>%b
American Stock Exchange 美国证券交易所 <5wk~|@t
amortization 摊销 vOl<
amount due from banks 存放银行同业的款项 1<ic
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amount due from banks abroad 存放海外银行同业的款项 R<GnPN:c
amount due from holding companies 控股公司欠款
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amount due from local banks 存放本港银行同业的款项 ,m)k;co^
amount due to banks 银行同业的存款 eAPNF?0yh
amount due to banks abroad 海外银行同业的存款 eumpNF%$
amount due to holding companies 控股公司存款 ToVi;
amount due to local banks 本港银行同业的存款 [~[)C]-=
amount due to outport banks 外埠银行同业的存款 +4Uxq{.K
amount for note issue 发行纸币的款额 X/l{E4Ex
amount of bond 担保契据的款额 2iJ)K rw
amount of consideration 代价款额 g*& |Eq/
amount of contribution 供款数额 I}S~,4
amount of indebtedness 负债款额 d@ ?++z
amount of principal of the loan 贷款本金额 ZWH9E.uj
amount of rates chargeable 应征差饷数额 6?C|pO
amount of share capital 股本额 qQ%RnD9
amount of sums assured 承保款额 i6@c@n
amount of variation 变动幅度 ` ,O#r0m
amount of vote 拨款数额 4%s6 d,6"
amount payable 应付款额 c\\'x\J7
amount receivable 应收款额 xR`W9Z5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [$<\*d/
analysis 分析 $k|:V&6SV
ancillary risk 附属风险 K_" denzT+
annual account 周年帐目;周年帐目报表;年度决算;年结 \=yWJ
annual accounting date 年结日期 _3'FX#xc
annual allowance 每年免税额;年积金;年度津贴;年津 :
47bf<w|Y
annual balance 年度余额 5@kNvi
annual disposable income 每年可动用收入 <V~B8C!)
annual estimates 周年预算 k+D"LA%J
annual fee 年费 3i
I 4yg
annual general meeting 周年大会 7`c\~_Df_
annual growth rate 年增率;每年增长率 H`:2J8
annual long-term supplement 长期个案每年补助金 "^UJC-
annual pensionable emolument 可供计算退休金的年薪 ]#fmih^
annual report 年报 &P@dx=6d
Annual Report on the Consumer Price Index 《消费物价指数年报》 5>e#SW
annual return 周年报表;周年申报表;每年报税表格 N-9Vx#i
Annual Return Rules 《周年报表规则》 1#D &cx6
annual review of consumer prices 每年消费物价回顾 7^2
annual roll-forward basis 逐年延展方式 Z?);^m|T
annual salary 年薪 !G8=S'~~
annual statement 年度报表;年度决算表 lzE{e6
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s)L\D$;+O
annuitant 年金受益人 vo]!IY
annuity 年金 L^{1dVGWNa
annuity contract 年金合约 /qd5{%:
annuity on human life 人寿年金 R.(fo:ve>
antecedent debt 先前的债项 /~O>He
ante-dated cheque 倒填日期支票 =,])xzG%
anticipated expenditure 预期开支 Biva{'[m
anticipated net profit 预期纯利 e` QniTkT
anticipated revenue 预期收入 :"~SKJm
anti-inflation measure 反通货膨胀措施 aJ{-m@/5
anti-inflationary stance 反通货膨胀立场 .yF@O
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apparent deficit 表面赤字 U{JD\G8m
apparent financial solvency 表面偿债能力 hn-!W;j
apparent partner 表面合伙人 )
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application for personal assessment 个人入息课税申请书 sYG:\>}ie
application of fund 资金应用 L/Ytk ag
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 3bd(.he2u
appointed actuary 委任精算师 ILU7Yhk
appointed auditor 委任核数师;委任审计师 d5z=fH9
appointed trustee 委任的受托人 2YbI."o
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appointer 委任人 zFba("E Z
apportioned pro rata 按比例分摊 Z"pC
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apportionment 分配;分摊 ~\oF}7l$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [XKudw%
apportionment formula 分摊方程式 ){I0
apportionment of estate duty 遗产税的分摊 N*w6D:
appraisal 估价;评估 -91*VBrOd
appreciable growth 可观增长 0ap_tCY
appreciable impact 显着影响 3 i;sB
appreciable increase 可观增长 pK|~G."6e
appreciation 增值;升值 k Xg&}n
7
appreciation against other currencies 相对其他货币升值 \`:nmFO(9
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6L!/#d0
appreciation tax 增值税 #hZ`r5GvTj
appropriation 拨款;拨用;拨付 HVHd@#pDZ
appropriation account 拨款帐目 CQANex4&\
Appropriation Bill 拨款法案 !S3^{l-
appropriation-in-aid system 补助拨款办法 s?5vJ:M
Xr
approved assets 核准资产 ]J(BaX4
approved basket stock 认可一篮子证券 K7-z.WTUR
approved budget 核准预算 3-PqUJT$
approved charitable donation 认可慈善捐款 z|$
M,?r'
approved charitable institution 认可慈善机构
F%tV^$%
approved currency 核准货币;认可货币 Dx5X6 t9=
approved estimates 核准预算 +7KRoF |
approved estimates of expenditure 核准开支预算 .}c&
"L;W
approved overseas insurer 核准海外保险人 $ o
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approved overseas trust company 核准海外信托公司 )Ggv_mc h
approved pooled investment fund 核准汇集投资基金 hjgB[
&U>
approved provident fund scheme 认可公积金计划 0#S#v2r5
approved provision 核准拨款 +Zg@X.z
approved redeemable share 核准可赎回股份 DP8%/CV!*
approved regional stock 认可地区性证券 &|K9qa~)Y
approved retirement scheme 认可退休金计划 5<>"d :9
approved subordinated loan 核准附属贷款 jAcrXB*
arbitrage 套戥;套汇;套利 ! }>CEE
arbitrageur 套戥者;套汇者 }ip3d m
arbitrary amount 临时款项 kj>!&W57
arrangement 措施;安排;协定 S
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arrears 欠款 w$DHMpW'
arrears of pay 欠付薪酬 sxn{uRF
arrears of revenue 逾期未收税款;逾期未收的帐项 N`HiNb
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articles of association 组织章程;组织细则;组织章程细则 /os,s[w
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 r,HIoeAKP
ascertainment of profit 确定利润 dLfB){>S
"Asia Clear" “亚洲结算系统”