allotment 分配;配股 {q%Sx*k9[
allotment notice 股份配售通知;配股通知 p;T{i._iL
allotment of shares 股份分配 [XVEBA4GI
allowable 可获宽免;免税的 r]@0eb
allowable business loss 可扣除的营业亏损 *N'K/3
6;
allowable expenses 可扣税的支出 fq )vK
allowance 免税额;津贴;备抵;准备金 h4|i%,f
allowance for debts 债项的免税额 =Prb'8 W
allowance for depreciation by wear and tear 耗损折旧免税额 kIHDeo%K}
allowance for funeral expenses 殡殓费的免税额 VKp*9%9
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Tm}rH]F&
allowance for repairs and outgoings 修葺及支出方面的免税额 ~{hxR)x9
allowance to debtor 给债务人的津贴 K6/@]y%Wr
alteration of capital 资本更改 -l~Z0U>^
alternate trustee 候补受托人 !p TJ./
amalgamation 合并 E 99hlY~1:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ; Uc0o!1
ambit of charges 征税范围;收费范围 5 @U<I
amended valuation 经修订的估值 vo>d!rVCV
American Commodities Exchange 美国商品交易所 ^d}gpin
American Express Bank Limited 美国运通银行 z]B]QB
Y[
American Stock Exchange 美国证券交易所 N`iwC!
amortization 摊销 r{\1w
t
amount due from banks 存放银行同业的款项 "Z
Htr<+
amount due from banks abroad 存放海外银行同业的款项 @NhvnfZ
amount due from holding companies 控股公司欠款 U,#yqER'r
amount due from local banks 存放本港银行同业的款项 4iAZ+l5&
amount due to banks 银行同业的存款 &Z(K6U#.
amount due to banks abroad 海外银行同业的存款 6+r$t#
amount due to holding companies 控股公司存款 pl@O
N"=[
amount due to local banks 本港银行同业的存款 2M#M"LHo
amount due to outport banks 外埠银行同业的存款 glD cUCF3
amount for note issue 发行纸币的款额 *eI)Z=8
amount of bond 担保契据的款额 |4$M]M f0
amount of consideration 代价款额 .2d9?p3Y
amount of contribution 供款数额 fjvN$NgVs
amount of indebtedness 负债款额 hfpJ+[
amount of principal of the loan 贷款本金额 dS^T$sz.co
amount of rates chargeable 应征差饷数额 sn
7AR88M;
amount of share capital 股本额 QaUm1i#
amount of sums assured 承保款额 rpeJkG@+
amount of variation 变动幅度 Uc/+gz
Z;
amount of vote 拨款数额 db'/`JeK
b
amount payable 应付款额 f#
+el
y
amount receivable 应收款额 zvABU+{jD
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V5+SWXZ
analysis 分析 COH<Tj
ancillary risk 附属风险 :0Z^uuk`gq
annual account 周年帐目;周年帐目报表;年度决算;年结 4iSa7YqhBT
annual accounting date 年结日期 n>@oBG)!
annual allowance 每年免税额;年积金;年度津贴;年津 <: &*
annual balance 年度余额 dJ$"l|$$
annual disposable income 每年可动用收入
)`^p%k
annual estimates 周年预算 [MuEoWrq(}
annual fee 年费 8DP+W$
annual general meeting 周年大会 oIUy -|
annual growth rate 年增率;每年增长率 h -iJlm
annual long-term supplement 长期个案每年补助金
+`3!I
annual pensionable emolument 可供计算退休金的年薪 Gt9&)/#
annual report 年报 Ol4+_n8xj
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]Q[p@gLd
annual return 周年报表;周年申报表;每年报税表格 gV&z2S~"
Annual Return Rules 《周年报表规则》 .<kqJ|SVi
annual review of consumer prices 每年消费物价回顾 'SQG>F Uy
annual roll-forward basis 逐年延展方式 [O:
!(Gje
annual salary 年薪 LC1(Xbf
annual statement 年度报表;年度决算表 E=){K
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 9UvXC)R1
annuitant 年金受益人 Mq';S^
annuity 年金 j xYc2
annuity contract 年金合约 v\(2&*
annuity on human life 人寿年金 zYl#
4O`=c
antecedent debt 先前的债项 >X*Mio8P#
ante-dated cheque 倒填日期支票
4CGPOc
anticipated expenditure 预期开支 NcY608C
anticipated net profit 预期纯利 ^>"z@$|\:
anticipated revenue 预期收入 re> rr4@
anti-inflation measure 反通货膨胀措施 @&[T _l
anti-inflationary stance 反通货膨胀立场 0uBl>A7qhn
apparent deficit 表面赤字 JxyB(
apparent financial solvency 表面偿债能力 Nk {XdrY
apparent partner 表面合伙人 Ef<b~E@
application for personal assessment 个人入息课税申请书 |_uaS
application of fund 资金应用 uZ;D!2Q a
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &=4(l|wcg
appointed actuary 委任精算师 ~|<m,)!
appointed auditor 委任核数师;委任审计师 Bn>8&
w/P
appointed trustee 委任的受托人 &+G"k~%
appointer 委任人 *Q1~S]g
apportioned pro rata 按比例分摊 [s<^&WM/
apportionment 分配;分摊 >}(CEzc8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #-h\. #s
apportionment formula 分摊方程式 W_0>y9?
apportionment of estate duty 遗产税的分摊 WJ*n29^N^h
appraisal 估价;评估 1bGopi/
appreciable growth 可观增长 4DTzSy:x
appreciable impact 显着影响 y-CX}B#j
appreciable increase 可观增长 PfkrOsV/m
appreciation 增值;升值 aF7nvu*N
appreciation against other currencies 相对其他货币升值 eI@
q|"U
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p ;|jI1
appreciation tax 增值税 02Ia2e.f
appropriation 拨款;拨用;拨付 vf8\i-U=
appropriation account 拨款帐目 VN%INUi@
Appropriation Bill 拨款法案 ne^imht
appropriation-in-aid system 补助拨款办法 M,ir`"s
approved assets 核准资产 W\18{mbuy
approved basket stock 认可一篮子证券 `U2DkY&n
approved budget 核准预算 }x&N^Ky3c
approved charitable donation 认可慈善捐款 ]THPSw_y
8
approved charitable institution 认可慈善机构 .; )l
approved currency 核准货币;认可货币 29reG,>
approved estimates 核准预算 j)
,,"54*
approved estimates of expenditure 核准开支预算 F]9nB3:W
approved overseas insurer 核准海外保险人 ^Idle*+
approved overseas trust company 核准海外信托公司 `c'W-O/
approved pooled investment fund 核准汇集投资基金 IEyL];K
approved provident fund scheme 认可公积金计划 1
E22R
approved provision 核准拨款 }MlwC;ot
approved redeemable share 核准可赎回股份 zq%D/H6J,
approved regional stock 认可地区性证券 e${)w-R/e
approved retirement scheme 认可退休金计划 ;U_QvN|
approved subordinated loan 核准附属贷款 \lSU
arbitrage 套戥;套汇;套利 J/3_C6UZ
arbitrageur 套戥者;套汇者 HOBP`lf
arbitrary amount 临时款项 d[;.r
arrangement 措施;安排;协定 WKSPBT;
arrears 欠款 ~@kU3ZGJZ
arrears of pay 欠付薪酬 ~xoF6CF
arrears of revenue 逾期未收税款;逾期未收的帐项 i<(Xr
articles of association 组织章程;组织细则;组织章程细则 a<fUI%_
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8#Q$zLK42N
ascertainment of profit 确定利润 U"50_O
"Asia Clear" “亚洲结算系统”