allotment 分配;配股 Uw?25+[b
allotment notice 股份配售通知;配股通知 /!_FE+
allotment of shares 股份分配 i!G<sfL
allowable 可获宽免;免税的 I-Q(kWc
allowable business loss 可扣除的营业亏损 Ld'3uM/
allowable expenses 可扣税的支出 \'X-><1
allowance 免税额;津贴;备抵;准备金 9 ge'Mo
allowance for debts 债项的免税额 u= Ga}
allowance for depreciation by wear and tear 耗损折旧免税额 np\*r|U
allowance for funeral expenses 殡殓费的免税额 C,8@V`
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 [B^V{nUBc
allowance for repairs and outgoings 修葺及支出方面的免税额 l$!Z};mw0E
allowance to debtor 给债务人的津贴 K<k\A@rv8H
alteration of capital 资本更改 BwYR"
alternate trustee 候补受托人 [fJxbr"
amalgamation 合并 8
/}S/$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5>:p'zI
ambit of charges 征税范围;收费范围 ?IDkDv!na~
amended valuation 经修订的估值 .G}$jO}
American Commodities Exchange 美国商品交易所 -aDBdZ;y
American Express Bank Limited 美国运通银行 ]E*xn
American Stock Exchange 美国证券交易所 {)4@rM
amortization 摊销 3!Mb<W.3
amount due from banks 存放银行同业的款项 KhPDXY]!
amount due from banks abroad 存放海外银行同业的款项 Qqd +=mgc
amount due from holding companies 控股公司欠款 }5d|y*
amount due from local banks 存放本港银行同业的款项 BOl*. t
amount due to banks 银行同业的存款 M2A3]wd2a
amount due to banks abroad 海外银行同业的存款 ZC &~InN
amount due to holding companies 控股公司存款 9S?b &]
amount due to local banks 本港银行同业的存款 >p3S,2SM
amount due to outport banks 外埠银行同业的存款 R_IT${O
amount for note issue 发行纸币的款额 tbB.
n
amount of bond 担保契据的款额 "VeNc,-nfQ
amount of consideration 代价款额 F3nPQw{;
amount of contribution 供款数额 TrVQ]9;jWk
amount of indebtedness 负债款额 zB
"y^g
amount of principal of the loan 贷款本金额 CelM~W$=u
amount of rates chargeable 应征差饷数额 @iVEnb.'
amount of share capital 股本额 |vj!,b88n#
amount of sums assured 承保款额 bR=TGL&
amount of variation 变动幅度 K&&YxX~3
amount of vote 拨款数额 j2|UuWU
amount payable 应付款额 WWA!_
amount receivable 应收款额 8WwLKZ}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OQ<NB7'n0A
analysis 分析 %G jjl*`E
ancillary risk 附属风险 I -XkxDw
annual account 周年帐目;周年帐目报表;年度决算;年结 ,*wj~NE
annual accounting date 年结日期 }
ejc
annual allowance 每年免税额;年积金;年度津贴;年津 0[s<!k9=
annual balance 年度余额 A:?w1"7gT
annual disposable income 每年可动用收入 w'Jo).OW~
annual estimates 周年预算 !Mk]%
annual fee 年费 EkP(]F
annual general meeting 周年大会 M,eq-MEK
annual growth rate 年增率;每年增长率 e pAC%a
annual long-term supplement 长期个案每年补助金 HF%)ip+
annual pensionable emolument 可供计算退休金的年薪 .:;#[Z{-
annual report 年报 IUy5=Sl
Annual Report on the Consumer Price Index 《消费物价指数年报》 o&HFlDZ5jO
annual return 周年报表;周年申报表;每年报税表格 CHM+@lD
Annual Return Rules 《周年报表规则》 %[m%QP1;p
annual review of consumer prices 每年消费物价回顾 -axmfE?g0
annual roll-forward basis 逐年延展方式 !7uFH PK-
annual salary 年薪 ^^( 4xHN
annual statement 年度报表;年度决算表 !x
D_=O
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +'D
#VG
annuitant 年金受益人 -GL-&^3IjH
annuity 年金 x;/%`gKn8
annuity contract 年金合约 h!1CsLd[
annuity on human life 人寿年金 5?MKx!%
antecedent debt 先前的债项 wEIAU
ante-dated cheque 倒填日期支票 MtK5>mhZI`
anticipated expenditure 预期开支 G;bE_O
anticipated net profit 预期纯利 5,?Au
anticipated revenue 预期收入 FuO'%3;c
anti-inflation measure 反通货膨胀措施 (2%z9W
anti-inflationary stance 反通货膨胀立场 PF-"^2&_
apparent deficit 表面赤字 +tFl
apparent financial solvency 表面偿债能力 M{~KT3c
apparent partner 表面合伙人 t/:]\|]WB
application for personal assessment 个人入息课税申请书 2a:JtJLl
application of fund 资金应用 Z+x`q#ZQr
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 rKW kT"
appointed actuary 委任精算师 y:8Oc?
appointed auditor 委任核数师;委任审计师
btU:=6
appointed trustee 委任的受托人 #)$@Kvm
appointer 委任人 $.r:
apportioned pro rata 按比例分摊 KfLp cV
apportionment 分配;分摊 Uzd\#edxJ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0Bhf(5
apportionment formula 分摊方程式 ZIM 5$JdCv
apportionment of estate duty 遗产税的分摊 n>I
N J
appraisal 估价;评估 vh^,8pPy
appreciable growth 可观增长 m-!Uy$yM
appreciable impact 显着影响 EXYr_$gRs
appreciable increase 可观增长 i9k/X&V
appreciation 增值;升值 "# BI"
appreciation against other currencies 相对其他货币升值 421ol
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [P746b_\e
appreciation tax 增值税 ~!W{C_*N
appropriation 拨款;拨用;拨付 ~uz 4
appropriation account 拨款帐目 /0qLMlL$
Appropriation Bill 拨款法案 ]
'ybu&22
appropriation-in-aid system 补助拨款办法 GFBku^pi
approved assets 核准资产 (lVHKg&U[
approved basket stock 认可一篮子证券 S-k:+ 4
approved budget 核准预算 cp>1b8l6?
approved charitable donation 认可慈善捐款 IXef}%1N?
approved charitable institution 认可慈善机构 R7d4
5Wl
approved currency 核准货币;认可货币 ];1Mg
approved estimates 核准预算 :;]iUjiC8
approved estimates of expenditure 核准开支预算 Ljjuf=]
approved overseas insurer 核准海外保险人 uDpCW}
approved overseas trust company 核准海外信托公司 W{(q7>g
approved pooled investment fund 核准汇集投资基金 nB1[OB{
approved provident fund scheme 认可公积金计划 [<M~6]
approved provision 核准拨款 YCd[s[
approved redeemable share 核准可赎回股份 5u-jjUO
approved regional stock 认可地区性证券 ?
@Y'_f
approved retirement scheme 认可退休金计划 F"<TV&xf
approved subordinated loan 核准附属贷款 Th6xwMq
arbitrage 套戥;套汇;套利 ^xwnX=Np
arbitrageur 套戥者;套汇者 ]hL`HP
arbitrary amount 临时款项 mew,S)dq!
arrangement 措施;安排;协定 '=2/0-;Jf
arrears 欠款 09S LQVo
arrears of pay 欠付薪酬 _c4kj
arrears of revenue 逾期未收税款;逾期未收的帐项 ^%?*u;uU%
articles of association 组织章程;组织细则;组织章程细则 ;NHZD
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O+^l>+ZGj?
ascertainment of profit 确定利润 "ebm3t@C
"Asia Clear" “亚洲结算系统”