allotment 分配;配股 `MSig)V
allotment notice 股份配售通知;配股通知 Z&n[6aV'F
allotment of shares 股份分配 d. vNiq,`
allowable 可获宽免;免税的 }d?;kt
allowable business loss 可扣除的营业亏损 4$KDf;m@
allowable expenses 可扣税的支出 ]#]Z]9w
allowance 免税额;津贴;备抵;准备金 eK:?~BI!
allowance for debts 债项的免税额 @.W; 3|~qc
allowance for depreciation by wear and tear 耗损折旧免税额
B(;MI`
allowance for funeral expenses 殡殓费的免税额 $IE}fgA@5
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 uslu-|b!%
allowance for repairs and outgoings 修葺及支出方面的免税额
1c0'i
allowance to debtor 给债务人的津贴 g3$'Ghf
alteration of capital 资本更改 +^Xf:r`
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alternate trustee 候补受托人 lr>NG,N
amalgamation 合并 eG,x\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wSjDa.?'
ambit of charges 征税范围;收费范围 Hx gC*-A$/
amended valuation 经修订的估值 .]vb\NBK7
American Commodities Exchange 美国商品交易所 ,j*9 )
American Express Bank Limited 美国运通银行 oVp
ZR$
American Stock Exchange 美国证券交易所 d{7ZO#E
amortization 摊销 E#KZZ lbx
amount due from banks 存放银行同业的款项 ;gZ
^c]\
amount due from banks abroad 存放海外银行同业的款项 f7_(C0d
amount due from holding companies 控股公司欠款 h vYRAQR:
amount due from local banks 存放本港银行同业的款项 Y#9W]78He
amount due to banks 银行同业的存款 _c>ww<*3
amount due to banks abroad 海外银行同业的存款 Ku,wI86
amount due to holding companies 控股公司存款 F$as#.7FF
amount due to local banks 本港银行同业的存款 ;mU;+~YE
amount due to outport banks 外埠银行同业的存款 sGu.G
amount for note issue 发行纸币的款额 %P0
amount of bond 担保契据的款额 y47N(;vy
amount of consideration 代价款额 Lm4`O%
amount of contribution 供款数额 fmuh9Z
amount of indebtedness 负债款额 u}nS dZC
amount of principal of the loan 贷款本金额 ^N/d`IAjv
amount of rates chargeable 应征差饷数额 bh.&vp.kP
amount of share capital 股本额 O{l4 f:51
amount of sums assured 承保款额 "&2 F
amount of variation 变动幅度 /"Vd( K2Z
amount of vote 拨款数额 +F)-n2Bi
amount payable 应付款额 `>
%QCc\
amount receivable 应收款额 %'iJVFF
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
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t%2
analysis 分析 yu'-'{%
ancillary risk 附属风险 N#ggT9>X
annual account 周年帐目;周年帐目报表;年度决算;年结 "QnYT3[l"
annual accounting date 年结日期 9A"s7iJ)
annual allowance 每年免税额;年积金;年度津贴;年津 @U_CnhPQq
annual balance 年度余额 %aNm j)L
annual disposable income 每年可动用收入 $+Ze"E
annual estimates 周年预算 h+W$\T)
annual fee 年费 V?M(exN
annual general meeting 周年大会 q-`&C
annual growth rate 年增率;每年增长率 C+TB>~Gv`
annual long-term supplement 长期个案每年补助金 kkjugm{D7
annual pensionable emolument 可供计算退休金的年薪 tB4mhX|\
annual report 年报 lOt7ij(,L
Annual Report on the Consumer Price Index 《消费物价指数年报》 |SOLC
annual return 周年报表;周年申报表;每年报税表格 $2a"Ec!7
Annual Return Rules 《周年报表规则》 t+U.4mS-
annual review of consumer prices 每年消费物价回顾 =@!t/LR7kg
annual roll-forward basis 逐年延展方式 @s1T|}AJ
annual salary 年薪 QCbD^
annual statement 年度报表;年度决算表 u!K1K3T6k
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 NBPP?\1
annuitant 年金受益人 /JS_gr@DK
annuity 年金 C7C4
eW8
annuity contract 年金合约 PLkS-B
annuity on human life 人寿年金 8oJl
]
antecedent debt 先前的债项 lEHx/#qt9
ante-dated cheque 倒填日期支票 Z<;W*6J
anticipated expenditure 预期开支 +Vk L?J
anticipated net profit 预期纯利 R,BJr y
anticipated revenue 预期收入 (I~
anti-inflation measure 反通货膨胀措施 -Rpra0o.
C
anti-inflationary stance 反通货膨胀立场 m#'eDO:
apparent deficit 表面赤字 UQDAql
apparent financial solvency 表面偿债能力 nB`|VYmOP1
apparent partner 表面合伙人 G=zNZ
application for personal assessment 个人入息课税申请书 O(/~cQ
application of fund 资金应用 r!&174DSR1
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ,'0#q
appointed actuary 委任精算师 B$g\;$G
appointed auditor 委任核数师;委任审计师 xq((]5P
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appointed trustee 委任的受托人 M 2hZ'
appointer 委任人 (X "J)xaQ
apportioned pro rata 按比例分摊
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apportionment 分配;分摊 _bCAZa&&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v*!N}1+J
apportionment formula 分摊方程式 DC h
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apportionment of estate duty 遗产税的分摊 \#,2#BmO"E
appraisal 估价;评估 !`e`4y*N
appreciable growth 可观增长 W_}j~[&
appreciable impact 显着影响 W4o8]&A
appreciable increase 可观增长 Q'n+K5&p
appreciation 增值;升值 DO(};R%=
appreciation against other currencies 相对其他货币升值 4H6Fq*W{k
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cTq@"v di
appreciation tax 增值税 A^,E~Z!x
appropriation 拨款;拨用;拨付 )jOa!E"
appropriation account 拨款帐目 s6~;)(r
Appropriation Bill 拨款法案 .z gh,#=
appropriation-in-aid system 补助拨款办法 J]U_A/f
approved assets 核准资产 vQ
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approved basket stock 认可一篮子证券 ;0Z-
approved budget 核准预算 u1 Q;M`+>
approved charitable donation 认可慈善捐款 [_JdV(]$
approved charitable institution 认可慈善机构 bJIYe ld
approved currency 核准货币;认可货币 ~pZ0B#K
J
approved estimates 核准预算 `-{l$Hn9|~
approved estimates of expenditure 核准开支预算 b,^ "
-r
approved overseas insurer 核准海外保险人 =_`q;Tu=
approved overseas trust company 核准海外信托公司 1\fx57a\
approved pooled investment fund 核准汇集投资基金 vcFR Td
approved provident fund scheme 认可公积金计划 _p6r5Y
approved provision 核准拨款 AAQ!8!
approved redeemable share 核准可赎回股份 qob!AU|
approved regional stock 认可地区性证券 CK[8y&
approved retirement scheme 认可退休金计划 >pp/4Ia!
approved subordinated loan 核准附属贷款 ~6;I"0b5
arbitrage 套戥;套汇;套利 ',R%Q0Q
arbitrageur 套戥者;套汇者 R0qZxoo
arbitrary amount 临时款项 ?xqS#^Z
arrangement 措施;安排;协定 a=}1`Q
arrears 欠款 7"'RE95
arrears of pay 欠付薪酬 08xo_Oysq
arrears of revenue 逾期未收税款;逾期未收的帐项 q~}oU5
articles of association 组织章程;组织细则;组织章程细则 7K.75%}
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )pl5nu#<
ascertainment of profit 确定利润 :f[ w
"Asia Clear" “亚洲结算系统”