allotment 分配;配股 '=K~M
allotment notice 股份配售通知;配股通知 G(hnrRxn
allotment of shares 股份分配 nAj +HLO
allowable 可获宽免;免税的 w>RwEU+w=@
allowable business loss 可扣除的营业亏损 O4a~(*f
allowable expenses 可扣税的支出 YsTF
10
allowance 免税额;津贴;备抵;准备金 ._'.F'd
allowance for debts 债项的免税额 6"+bCx0:
allowance for depreciation by wear and tear 耗损折旧免税额 ?#ywUEY* i
allowance for funeral expenses 殡殓费的免税额 /" &Jf}r
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 8D^ iQBA
allowance for repairs and outgoings 修葺及支出方面的免税额 }72 +i
allowance to debtor 给债务人的津贴 6gq`V,
alteration of capital 资本更改 v?DA>
alternate trustee 候补受托人 LN'})CI8m
amalgamation 合并 T^X um2Ec
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o O1Fw1Y
ambit of charges 征税范围;收费范围 7#26Smv
amended valuation 经修订的估值 Et)j6xz/F
American Commodities Exchange 美国商品交易所 s=#[>^?
American Express Bank Limited 美国运通银行 D;DI8.4`N
American Stock Exchange 美国证券交易所 P2U [PO
amortization 摊销 Nb>C5TjR
amount due from banks 存放银行同业的款项 vFgnbWxG
amount due from banks abroad 存放海外银行同业的款项 x$bCbg
amount due from holding companies 控股公司欠款 H|;BT
amount due from local banks 存放本港银行同业的款项 GM@0$
amount due to banks 银行同业的存款
JU=4v!0
amount due to banks abroad 海外银行同业的存款 k]A$?C0Q<%
amount due to holding companies 控股公司存款 !OR%AdxB
amount due to local banks 本港银行同业的存款 [;7$ 'lr%D
amount due to outport banks 外埠银行同业的存款 >~G _'~_f
amount for note issue 发行纸币的款额 :YmFQ>e?
amount of bond 担保契据的款额 Iw</X}#\
amount of consideration 代价款额 3 k)P*ME#
amount of contribution 供款数额 c 9zMI
amount of indebtedness 负债款额 P;p20+
amount of principal of the loan 贷款本金额 gBX
bB9
amount of rates chargeable 应征差饷数额 5jc y*G}[
amount of share capital 股本额 {'f=*vMI
amount of sums assured 承保款额 FWpb5jc)3
amount of variation 变动幅度 82=>I*0Q
amount of vote 拨款数额 lXrAsm
$
amount payable 应付款额 mS-{AK
amount receivable 应收款额 ?
y^t
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p=f8A71
analysis 分析 t^<ki?*
ancillary risk 附属风险 Q$^Kf]pD
annual account 周年帐目;周年帐目报表;年度决算;年结 xJE26i
annual accounting date 年结日期 Ky[-ZQQo=5
annual allowance 每年免税额;年积金;年度津贴;年津 :k oXS
annual balance 年度余额 pQBhheiM
annual disposable income 每年可动用收入 4VlQN$
annual estimates 周年预算 DI:"+KMq{
annual fee 年费 _/a8X:[(
annual general meeting 周年大会 Z E},xU%
annual growth rate 年增率;每年增长率 |z.Z='`
annual long-term supplement 长期个案每年补助金 ,Je9]XT
annual pensionable emolument 可供计算退休金的年薪 .!h`(>+@
annual report 年报 rp,PhS
Annual Report on the Consumer Price Index 《消费物价指数年报》 @ u2P&|:{
annual return 周年报表;周年申报表;每年报税表格 ?h|w7/9
Annual Return Rules 《周年报表规则》 ':?MFkYC
annual review of consumer prices 每年消费物价回顾 $3:O}X>
annual roll-forward basis 逐年延展方式 soB5sFt&]
annual salary 年薪 +Zi@+|"BCN
annual statement 年度报表;年度决算表 P}$DCD<$U
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 t3FfPV!P"
annuitant 年金受益人 3Qoa?*
annuity 年金 ;{Su:Ixg
annuity contract 年金合约 c *]6>50
annuity on human life 人寿年金 x[eho,6)
antecedent debt 先前的债项 a*KJjl?k
ante-dated cheque 倒填日期支票 ~z*A%vp6ER
anticipated expenditure 预期开支 =jW=Z$3q
anticipated net profit 预期纯利 5R"(4a P
anticipated revenue 预期收入 ; Uf]-uS
anti-inflation measure 反通货膨胀措施 9A9yZl t
anti-inflationary stance 反通货膨胀立场 RS1c+]rr
apparent deficit 表面赤字 a?X{k|;!7u
apparent financial solvency 表面偿债能力 BJI"DrF
apparent partner 表面合伙人 d"hW45L
application for personal assessment 个人入息课税申请书 m}>#s3KPA
application of fund 资金应用 4"y1M=he
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 [(4s\c
appointed actuary 委任精算师 y6 _,U/9
appointed auditor 委任核数师;委任审计师 N\WEp?%~
appointed trustee 委任的受托人 *^-~J/
appointer 委任人 I^yInrRh5
apportioned pro rata 按比例分摊 >z1q\cz
apportionment 分配;分摊 Z{J{6
j
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -H(\[{3{V
apportionment formula 分摊方程式 ojQjx|Q}
apportionment of estate duty 遗产税的分摊 f<aJiVP
appraisal 估价;评估 \4pWHE/
appreciable growth 可观增长 pz@wbu=($4
appreciable impact 显着影响 eZ[O:W vk:
appreciable increase 可观增长 c2fbqM~
appreciation 增值;升值 bQu1L>c,Uw
appreciation against other currencies 相对其他货币升值 G^=C#9c.m
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1{7*0cv$iL
appreciation tax 增值税 0h",.
appropriation 拨款;拨用;拨付 %I6c}*W
appropriation account 拨款帐目 MZInS:Vj
Appropriation Bill 拨款法案 ,"Nfo`7
appropriation-in-aid system 补助拨款办法 5 U{}A\q
approved assets 核准资产 ]M#OS$_O@
approved basket stock 认可一篮子证券 b"C1
approved budget 核准预算 \gjYh2>
approved charitable donation 认可慈善捐款 V:vYS
approved charitable institution 认可慈善机构 PQFr4EY?i
approved currency 核准货币;认可货币 ,Rh6(I
approved estimates 核准预算 S;]][h=
approved estimates of expenditure 核准开支预算 Gh #$[5&`
approved overseas insurer 核准海外保险人 7`IoQvX
approved overseas trust company 核准海外信托公司 BLskUrPF
approved pooled investment fund 核准汇集投资基金 iO_6>&(
approved provident fund scheme 认可公积金计划 !E+. (
approved provision 核准拨款 W8R"X~!V
approved redeemable share 核准可赎回股份 b/eJE
L
approved regional stock 认可地区性证券 )$_b?
approved retirement scheme 认可退休金计划 S
x", Zb
approved subordinated loan 核准附属贷款 eURj'8o),
arbitrage 套戥;套汇;套利 I "<ACM
arbitrageur 套戥者;套汇者 Lupug"p0
arbitrary amount 临时款项 -l
#h^
arrangement 措施;安排;协定 :6r)HJ5sg
arrears 欠款 `swf~
arrears of pay 欠付薪酬 b^~"4 fU
arrears of revenue 逾期未收税款;逾期未收的帐项
|wFfVDp
articles of association 组织章程;组织细则;组织章程细则 =5jng.
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 p#eai
ascertainment of profit 确定利润 ^k7`:@
z0U
"Asia Clear" “亚洲结算系统”