allotment 分配;配股 {]\7
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allotment notice 股份配售通知;配股通知 #&.Znk:@.f
allotment of shares 股份分配 {8.Zb NEJ
allowable 可获宽免;免税的 KPToyCyR1
allowable business loss 可扣除的营业亏损 H q6%$!q
allowable expenses 可扣税的支出 sTd@/>S?p
allowance 免税额;津贴;备抵;准备金 L -Q8iFW'
allowance for debts 债项的免税额 ?-j/X6(\(
allowance for depreciation by wear and tear 耗损折旧免税额 %6q82}# `
allowance for funeral expenses 殡殓费的免税额 !
yJ0Am>
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6_%Cd`4Z
allowance for repairs and outgoings 修葺及支出方面的免税额 :aOR@])>o
allowance to debtor 给债务人的津贴 %
UI^+:C
alteration of capital 资本更改 ^;F/^_
alternate trustee 候补受托人 neU=1socJ
amalgamation 合并 E+Bc>xl@m
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1i#y>fUj
ambit of charges 征税范围;收费范围 uqcG3Pi
amended valuation 经修订的估值 vhF9|('G
American Commodities Exchange 美国商品交易所 S]@;`_?m{
American Express Bank Limited 美国运通银行 ;Ci:d*
American Stock Exchange 美国证券交易所
L!:NL#M
amortization 摊销 {|oWU8.
l
amount due from banks 存放银行同业的款项 Nk@-yZ@,8
amount due from banks abroad 存放海外银行同业的款项 |pHlBzHj
amount due from holding companies 控股公司欠款 0f5 ag&
amount due from local banks 存放本港银行同业的款项 P6_Hz!vE
amount due to banks 银行同业的存款 R([zlw~B5
amount due to banks abroad 海外银行同业的存款 7> f2P!:
amount due to holding companies 控股公司存款 N)mZ!K44
amount due to local banks 本港银行同业的存款 b"$?(Y
amount due to outport banks 外埠银行同业的存款 f:M^q ;
amount for note issue 发行纸币的款额 u0#KBXRo
amount of bond 担保契据的款额 Dspvc
amount of consideration 代价款额 ~g!!#ad
amount of contribution 供款数额 s={>{,E
amount of indebtedness 负债款额 T8m]f<
amount of principal of the loan 贷款本金额 hr]+4!/
amount of rates chargeable 应征差饷数额 lZAGoR;0Ra
amount of share capital 股本额 K{d3)lVYCS
amount of sums assured 承保款额 qeM DC#N
amount of variation 变动幅度 NlF*/Rs
amount of vote 拨款数额 f2c<-}wR
amount payable 应付款额 F9LKO3Rh#u
amount receivable 应收款额 M
IIa8;
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bqH
[-mu6
analysis 分析 -o~zb-E
ancillary risk 附属风险 3m&r?xZs
annual account 周年帐目;周年帐目报表;年度决算;年结 2:|vJ<Q
annual accounting date 年结日期 _Yo)m|RaB
annual allowance 每年免税额;年积金;年度津贴;年津 +7%?p"gEY\
annual balance 年度余额 N/F_,>E
annual disposable income 每年可动用收入 fK:4jl-r
annual estimates 周年预算 WT\wV\Pu
annual fee 年费 oQ,n?on
annual general meeting 周年大会 <%.%
q
annual growth rate 年增率;每年增长率 l1]
N&jN{
annual long-term supplement 长期个案每年补助金 6)sKg{H
annual pensionable emolument 可供计算退休金的年薪 J,,VKA&
annual report 年报 2W0nA t
Annual Report on the Consumer Price Index 《消费物价指数年报》 P]m{\K
annual return 周年报表;周年申报表;每年报税表格 2@bOy~$A
Annual Return Rules 《周年报表规则》 T%.Yso{
annual review of consumer prices 每年消费物价回顾 7[=G;2<
annual roll-forward basis 逐年延展方式 ZNH-0mk
annual salary 年薪 egs P\ '
annual statement 年度报表;年度决算表 NUM!'+H_h
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 %qcCv9
annuitant 年金受益人 {$EX :ID
annuity 年金 D?y-Y
annuity contract 年金合约 0fstEExw
annuity on human life 人寿年金 r3x;lICx-
antecedent debt 先前的债项 "tl{HM5u
ante-dated cheque 倒填日期支票 |?jgjn&RQ
anticipated expenditure 预期开支 ,W+=N"`a'
anticipated net profit 预期纯利 9Avj\G
anticipated revenue 预期收入 )-X8RRw'
anti-inflation measure 反通货膨胀措施 .pZYPKMaE
anti-inflationary stance 反通货膨胀立场 +8ib928E
apparent deficit 表面赤字 "3jTU
apparent financial solvency 表面偿债能力 nN$.^!;&
apparent partner 表面合伙人 L[44D6Vg
application for personal assessment 个人入息课税申请书 d(}?
\|
application of fund 资金应用 ;m]
n l_vg
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 <`-sS]=d}
appointed actuary 委任精算师 d>#',C#;
appointed auditor 委任核数师;委任审计师 zATOFV
appointed trustee 委任的受托人 j+'ua=T3
appointer 委任人 UQkd$w<
apportioned pro rata 按比例分摊 =~D[M)UO|
apportionment 分配;分摊 N1Xg-u?ul#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $-^&AKc
apportionment formula 分摊方程式 9Znc|<
apportionment of estate duty 遗产税的分摊 h)sT37
appraisal 估价;评估 "E7<S5cr
appreciable growth 可观增长 gWjYS#D
appreciable impact 显着影响 fqbWD)L]
appreciable increase 可观增长 :!Z |_y{b
appreciation 增值;升值 \="U|LzG
appreciation against other currencies 相对其他货币升值 u0)O Fz
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 851BOkRal4
appreciation tax 增值税 A%EhRAy
appropriation 拨款;拨用;拨付 V* JqC
appropriation account 拨款帐目 tMd
SdJ8
Appropriation Bill 拨款法案 CC@U'9]bH
appropriation-in-aid system 补助拨款办法 _GY2|x2c
approved assets 核准资产 yLqhj7
approved basket stock 认可一篮子证券 Xqe Qj}2kA
approved budget 核准预算 S7j(4@
approved charitable donation 认可慈善捐款 ~:,}?9
approved charitable institution 认可慈善机构 xxzUey
approved currency 核准货币;认可货币 z( ^?xv
approved estimates 核准预算 kqZRg>1A
approved estimates of expenditure 核准开支预算 UazK0{t<f
approved overseas insurer 核准海外保险人 4T52vM
approved overseas trust company 核准海外信托公司 yS
K81`
approved pooled investment fund 核准汇集投资基金 )y:M8((%
approved provident fund scheme 认可公积金计划 U*N{H$ACuR
approved provision 核准拨款 [A,!3BN
approved redeemable share 核准可赎回股份 <
%^WZ:c
approved regional stock 认可地区性证券 })8D3kzX)
approved retirement scheme 认可退休金计划 oFyB-vpYQV
approved subordinated loan 核准附属贷款 b!MN QGs
arbitrage 套戥;套汇;套利 ^Rl?)_)1HE
arbitrageur 套戥者;套汇者 _&G_SNa
arbitrary amount 临时款项 7H6G
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arrangement 措施;安排;协定 KN@ [hb
7%
arrears 欠款 &B:L9^
arrears of pay 欠付薪酬 L\#G#1x8
arrears of revenue 逾期未收税款;逾期未收的帐项 *EO*Gg0d
articles of association 组织章程;组织细则;组织章程细则 NG\'Ii:-J
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 |61ns6i!
ascertainment of profit 确定利润 1fJ~Wp @1
"Asia Clear" “亚洲结算系统”