allotment 分配;配股 +^rh[>W
allotment notice 股份配售通知;配股通知 )Fd
HV;K
allotment of shares 股份分配 $&|y<Y=
allowable 可获宽免;免税的 oR
N-xng
allowable business loss 可扣除的营业亏损 }MR1^
allowable expenses 可扣税的支出 ~mV"i7VX
allowance 免税额;津贴;备抵;准备金 Bhqft;Nuh
allowance for debts 债项的免税额 |CgnCUv+
allowance for depreciation by wear and tear 耗损折旧免税额 sGY_{CZ:
allowance for funeral expenses 殡殓费的免税额 %I!:I
Ta
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 QU{ Ech'
allowance for repairs and outgoings 修葺及支出方面的免税额 \&V0vN1
allowance to debtor 给债务人的津贴 0U66y6
alteration of capital 资本更改 eZ a:o1y
alternate trustee 候补受托人 xy+QbDT
amalgamation 合并 h9$ Fx
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?%Rw(E
ambit of charges 征税范围;收费范围 4vK8kkW1
amended valuation 经修订的估值 #5sD{:f`
American Commodities Exchange 美国商品交易所 k<w(i
k1bi
American Express Bank Limited 美国运通银行 ;;5Uwd'-
American Stock Exchange 美国证券交易所 *fO3]+)d+
amortization 摊销 })vOaYT|-
amount due from banks 存放银行同业的款项 KDi|(
amount due from banks abroad 存放海外银行同业的款项 ?!w^`D0}o
amount due from holding companies 控股公司欠款 tC8(XMVx
amount due from local banks 存放本港银行同业的款项
Gx?+9CV
amount due to banks 银行同业的存款 m,3er*t{
amount due to banks abroad 海外银行同业的存款 AJt!!crs
amount due to holding companies 控股公司存款 iK;dU
2h
amount due to local banks 本港银行同业的存款 M"q[ p
amount due to outport banks 外埠银行同业的存款 k
.h`Cji@
amount for note issue 发行纸币的款额 2^~<("+w
amount of bond 担保契据的款额 |1Dc!V'?"
amount of consideration 代价款额 M|T4~Q U&
amount of contribution 供款数额 F0~k1TDw
amount of indebtedness 负债款额 50jOA#l[
amount of principal of the loan 贷款本金额 K.tlo^#^B[
amount of rates chargeable 应征差饷数额 -O:_!\uA
amount of share capital 股本额 Vi!Q
amount of sums assured 承保款额 qv
3^5d
amount of variation 变动幅度 ,p{`pma
amount of vote 拨款数额 OwzJO
amount payable 应付款额 h*0S$p<[1
amount receivable 应收款额 &a> lWE
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >YW\~T
analysis 分析 sK$wN4k
ancillary risk 附属风险 k1z$e*u&r
annual account 周年帐目;周年帐目报表;年度决算;年结 VvByHcLv
annual accounting date 年结日期 Q^}%c
U0
annual allowance 每年免税额;年积金;年度津贴;年津 %kf>&b,Mi
annual balance 年度余额 ,Y_{L|:w
annual disposable income 每年可动用收入 `U!y&Q$,
annual estimates 周年预算 fbrp#G71y
annual fee 年费 UbJ*'eoX
annual general meeting 周年大会 i< (s}wg
annual growth rate 年增率;每年增长率 KYJ1}5n
annual long-term supplement 长期个案每年补助金 %/"Oxi^G
annual pensionable emolument 可供计算退休金的年薪 <dA8
'7^
annual report 年报 >(
9F
Annual Report on the Consumer Price Index 《消费物价指数年报》 OQ/<-+<w
annual return 周年报表;周年申报表;每年报税表格 1F[L"W;r
Annual Return Rules 《周年报表规则》 CDMfa&;T
annual review of consumer prices 每年消费物价回顾
&'|B =7
annual roll-forward basis 逐年延展方式 !}TMiCK
annual salary 年薪 =<f-ob8,
annual statement 年度报表;年度决算表 -ML6d&cm
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 4z7G2
annuitant 年金受益人 x!S;SU
annuity 年金 KcGsMPJ
annuity contract 年金合约 P=AS>N^yaL
annuity on human life 人寿年金 +\`vq"e
antecedent debt 先前的债项 4FeEGySow
ante-dated cheque 倒填日期支票 *a}(6Cx
anticipated expenditure 预期开支 .r|*Ch#;P
anticipated net profit 预期纯利 (Ha@s^?.C
anticipated revenue 预期收入 *ck}|RhR
anti-inflation measure 反通货膨胀措施 7D" %%|:
h
anti-inflationary stance 反通货膨胀立场 yT /EHmJ
apparent deficit 表面赤字 r2*<\ax
apparent financial solvency 表面偿债能力 iCG`3(xL
apparent partner 表面合伙人 8``;0}'PC
application for personal assessment 个人入息课税申请书 |fsm8t<~8
application of fund 资金应用 -xmf'c9P
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 C.a5RF0
appointed actuary 委任精算师 XaI;2fMGI
appointed auditor 委任核数师;委任审计师 .,2V5D-${
appointed trustee 委任的受托人 uPyVF-i
appointer 委任人 jdRq6U^
apportioned pro rata 按比例分摊 l?N`{,1^
apportionment 分配;分摊 mxTk+j=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c|p,/L09L
apportionment formula 分摊方程式 hAR?
t5c
apportionment of estate duty 遗产税的分摊 (ClhbfzD
appraisal 估价;评估 ;|ub!z9GG
appreciable growth 可观增长 sPYX~G&T
appreciable impact 显着影响 7 &)])
{Q
appreciable increase 可观增长
I8m:3fL"
appreciation 增值;升值 -<f/\U
appreciation against other currencies 相对其他货币升值 ^
i%A7pg
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {gF0Xm%
appreciation tax 增值税 1IH[g*f
appropriation 拨款;拨用;拨付 R|,7d:k
appropriation account 拨款帐目 g#^|oYuH6
Appropriation Bill 拨款法案 uZjI?Z.A
appropriation-in-aid system 补助拨款办法 ,cHU) j
approved assets 核准资产 _j#SpL'P
approved basket stock 认可一篮子证券 $N+6h#
approved budget 核准预算 CDg AGy
approved charitable donation 认可慈善捐款 I=dGq;Jaz
approved charitable institution 认可慈善机构 t\y-T$\\
approved currency 核准货币;认可货币 97~K!'/^+y
approved estimates 核准预算 E:A!wS`"
approved estimates of expenditure 核准开支预算 ^[# &
^[-V
approved overseas insurer 核准海外保险人 hq_~^/v\
approved overseas trust company 核准海外信托公司 Q}vbm4)[
approved pooled investment fund 核准汇集投资基金 [$\>~nj=
approved provident fund scheme 认可公积金计划 )qM|3],
approved provision 核准拨款 >Wi s.e%b
approved redeemable share 核准可赎回股份 4 rB8Nm1
approved regional stock 认可地区性证券 ;b~~s.+
approved retirement scheme 认可退休金计划 0Oxz3r%}r
approved subordinated loan 核准附属贷款 :X>DkRP
arbitrage 套戥;套汇;套利 CMVS W6
arbitrageur 套戥者;套汇者 -WR}m6yMr
arbitrary amount 临时款项 O]=C#E{
arrangement 措施;安排;协定 =&U`9qN
arrears 欠款 qc8Ta"
arrears of pay 欠付薪酬 pG yRX_;
arrears of revenue 逾期未收税款;逾期未收的帐项 (Pi-uL<[a
articles of association 组织章程;组织细则;组织章程细则 8OAg~mQ15(
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Wc'Ehyi;
ascertainment of profit 确定利润 2R@
%Y/
"Asia Clear" “亚洲结算系统”