allotment 分配;配股 WRM}gWv*
allotment notice 股份配售通知;配股通知 X9wi:
allotment of shares 股份分配 1jVcL)szU
allowable 可获宽免;免税的 .m51/X&*n
allowable business loss 可扣除的营业亏损 ,Fiiw
allowable expenses 可扣税的支出 sJ=B:3jS0
allowance 免税额;津贴;备抵;准备金 fOAb?:D
allowance for debts 债项的免税额 ipG+qj/=
allowance for depreciation by wear and tear 耗损折旧免税额 l"CONzm!
allowance for funeral expenses 殡殓费的免税额 O8%/Id
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J.d<5`7
allowance for repairs and outgoings 修葺及支出方面的免税额 \&0NH=*^
allowance to debtor 给债务人的津贴 F_`Gs8-VH
alteration of capital 资本更改 tTal<4
alternate trustee 候补受托人 ,@xZuq+K<
amalgamation 合并 t[Q\T0E
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4<|
]k?@
ambit of charges 征税范围;收费范围 *v&RGY[>
amended valuation 经修订的估值 F2=97=R
American Commodities Exchange 美国商品交易所 Q>$
v~v?9
American Express Bank Limited 美国运通银行 PR0]:t)E
American Stock Exchange 美国证券交易所 |>)mYLN!y
amortization 摊销 /DCUwg=0
amount due from banks 存放银行同业的款项 c9V'Z d#
amount due from banks abroad 存放海外银行同业的款项 ="4 )!
amount due from holding companies 控股公司欠款 FU zY&@Y
amount due from local banks 存放本港银行同业的款项 cqDnZ`|6
amount due to banks 银行同业的存款 IV76#jL
amount due to banks abroad 海外银行同业的存款 `
fXcW)
amount due to holding companies 控股公司存款 ,
{^g}d8
amount due to local banks 本港银行同业的存款 p{U ro!J,K
amount due to outport banks 外埠银行同业的存款 (#~063N,#
amount for note issue 发行纸币的款额 *&s_u)b
amount of bond 担保契据的款额 uP:'e8
amount of consideration 代价款额 gueCP+a_
amount of contribution 供款数额 PYGHN
T
amount of indebtedness 负债款额 oVdmgmT.Y
amount of principal of the loan 贷款本金额 HXX"B,N
amount of rates chargeable 应征差饷数额 cVN|5Y
amount of share capital 股本额 H|]Q;,C
amount of sums assured 承保款额 %y'#@%kO:S
amount of variation 变动幅度 .3#Tw'% G
amount of vote 拨款数额 kq+L63fZ
amount payable 应付款额 xQ4Q '9
amount receivable 应收款额 5n<Efi]
j
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _F3 :j9^
analysis 分析 j1)w1WY0@
ancillary risk 附属风险 :|bPr_&U$
annual account 周年帐目;周年帐目报表;年度决算;年结 idHBz*3~ps
annual accounting date 年结日期 SyI#Q[f'_
annual allowance 每年免税额;年积金;年度津贴;年津 9#+X?|p+0
annual balance 年度余额 h1xYQF_`Z
annual disposable income 每年可动用收入 hq|/XBd||
annual estimates 周年预算 F{v+z8nW
annual fee 年费 !U@[lBW
annual general meeting 周年大会 &12.|
annual growth rate 年增率;每年增长率 OvkY zI`
annual long-term supplement 长期个案每年补助金 c(fwl`y!x
annual pensionable emolument 可供计算退休金的年薪 ]'{<O3:7
annual report 年报 BO^e.iB/
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]. eGsh2
annual return 周年报表;周年申报表;每年报税表格 5=eGiF;0\
Annual Return Rules 《周年报表规则》 !^w+<p
annual review of consumer prices 每年消费物价回顾 tq{
aa
annual roll-forward basis 逐年延展方式 |X>:"
?4t
annual salary 年薪 U.&=b<f(0r
annual statement 年度报表;年度决算表 O3S_P]{*ny
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 D9h\=[%e
annuitant 年金受益人 >354O6
annuity 年金 Y:O%xtGi
annuity contract 年金合约 V}&
annuity on human life 人寿年金 _15r!RZ:1
antecedent debt 先前的债项 o`G@Je_}x
ante-dated cheque 倒填日期支票 /IODRso/!
anticipated expenditure 预期开支 P:=3;d{v
anticipated net profit 预期纯利 "!2Fy-Y
anticipated revenue 预期收入 RX'(
l
anti-inflation measure 反通货膨胀措施 "[76>\'H
anti-inflationary stance 反通货膨胀立场 |VIBSty2d
apparent deficit 表面赤字 D+tn<\LF
apparent financial solvency 表面偿债能力 N/(&&\3
apparent partner 表面合伙人 7yK
>
application for personal assessment 个人入息课税申请书 e(sQgtM6
application of fund 资金应用 Lf3:' n
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 Rh iiQ
appointed actuary 委任精算师 {A{=RPL
appointed auditor 委任核数师;委任审计师 2s~X
appointed trustee 委任的受托人 7tJPjp4l
appointer 委任人 0EOpK%{
apportioned pro rata 按比例分摊 {/N4/gu
apportionment 分配;分摊 bX8Bn0#a+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qm2
apportionment formula 分摊方程式 rk
`x81
apportionment of estate duty 遗产税的分摊 ~u3E+w
appraisal 估价;评估 /_v@YB!0
appreciable growth 可观增长 lf&g *%?1
appreciable impact 显着影响 VB\oK\F5z
appreciable increase 可观增长 T0i_X(_
appreciation 增值;升值 Ygr1 S(=
appreciation against other currencies 相对其他货币升值 {2A/ @$?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r/SV.`
k
appreciation tax 增值税 A~u-Iv(U
appropriation 拨款;拨用;拨付 \f.ceh;!
appropriation account 拨款帐目 ZdfIe~Oni
Appropriation Bill 拨款法案 npZ=x-ce
appropriation-in-aid system 补助拨款办法 |,|b~>
approved assets 核准资产 *22}b.)
approved basket stock 认可一篮子证券 iXeywO2nP
approved budget 核准预算 }sZme3*J[
approved charitable donation 认可慈善捐款 w`q):yXX
approved charitable institution 认可慈善机构 Gz@'W%6yaV
approved currency 核准货币;认可货币 pPUKx=d
approved estimates 核准预算 vzG(u_,9[
approved estimates of expenditure 核准开支预算 gq!|0
approved overseas insurer 核准海外保险人 (bY#!16C:
approved overseas trust company 核准海外信托公司 \^i/:
approved pooled investment fund 核准汇集投资基金 a2/!~X9F
approved provident fund scheme 认可公积金计划 ND77(I$3s
approved provision 核准拨款 1jO}{U
approved redeemable share 核准可赎回股份 <J!#k@LY]7
approved regional stock 认可地区性证券 X H,1\J-S
approved retirement scheme 认可退休金计划 \hoYQK j
approved subordinated loan 核准附属贷款 %i:S
f
arbitrage 套戥;套汇;套利 0x*L"HD
arbitrageur 套戥者;套汇者 %3!DRz
arbitrary amount 临时款项 sE{A~{a`
arrangement 措施;安排;协定 A@^Y2:pY
arrears 欠款 gq\ulLyOeZ
arrears of pay 欠付薪酬 v@(Y:\>
arrears of revenue 逾期未收税款;逾期未收的帐项 :A9G>qg
articles of association 组织章程;组织细则;组织章程细则 H:TRJ.!w2
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $9)| cO
ascertainment of profit 确定利润 PRa#;W
b
"Asia Clear" “亚洲结算系统”