allotment 分配;配股 (&-!l2
allotment notice 股份配售通知;配股通知 HT=-mwa_]
allotment of shares 股份分配 CJ[^Fi?CH
allowable 可获宽免;免税的 N#4"P:Sv
allowable business loss 可扣除的营业亏损 OW1\@CC-69
allowable expenses 可扣税的支出 \kVi&X=q:
allowance 免税额;津贴;备抵;准备金 35fsr=
allowance for debts 债项的免税额 7&
G#&d
allowance for depreciation by wear and tear 耗损折旧免税额 1A;f[Rze
allowance for funeral expenses 殡殓费的免税额 qZ DP-
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 M07==R7
allowance for repairs and outgoings 修葺及支出方面的免税额 Q%^!j_#
allowance to debtor 给债务人的津贴 J+0T8
?A
alteration of capital 资本更改 ttA0*
>'
alternate trustee 候补受托人 P)&qy .+E0
amalgamation 合并 w]Z:Y`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p& +w
ambit of charges 征税范围;收费范围 QAKA3{-(
amended valuation 经修订的估值 Sv|jR r'
American Commodities Exchange 美国商品交易所 n~G-X
American Express Bank Limited 美国运通银行 p+O,C{^f
American Stock Exchange 美国证券交易所 Y8%*S%yO
amortization 摊销 _q 1E4z
amount due from banks 存放银行同业的款项 cXG$zwS\
amount due from banks abroad 存放海外银行同业的款项 G7d)X^q!xS
amount due from holding companies 控股公司欠款 =@0/.oSD
amount due from local banks 存放本港银行同业的款项 W>(p4m
amount due to banks 银行同业的存款 8+OcM
;0
amount due to banks abroad 海外银行同业的存款 CWS&f
g%o{
amount due to holding companies 控股公司存款 xE%sPWbj
amount due to local banks 本港银行同业的存款 /U =eB?>
amount due to outport banks 外埠银行同业的存款 dSw%Qv*y
amount for note issue 发行纸币的款额 #a=~a=c(^
amount of bond 担保契据的款额 N2Q%/}+,
amount of consideration 代价款额 x*2I]4
amount of contribution 供款数额 e95@4f^K2
amount of indebtedness 负债款额 -|nHwSrCZ/
amount of principal of the loan 贷款本金额 0dKi25J
amount of rates chargeable 应征差饷数额 %:hU:+G E
amount of share capital 股本额 "`8~qZ7k
amount of sums assured 承保款额 bO\E)%zp
amount of variation 变动幅度 e!JC5Al7
amount of vote 拨款数额 :~{x'`czJ
amount payable 应付款额 3X
A8\Mg
amount receivable 应收款额 ,CA3Q.y>|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a.!|A(zw
analysis 分析 W2G@-`,
ancillary risk 附属风险 w*7BiZ{s<
annual account 周年帐目;周年帐目报表;年度决算;年结 }Gg:y?
annual accounting date 年结日期 K~ShV
annual allowance 每年免税额;年积金;年度津贴;年津 F9 q9BH
annual balance 年度余额 La#otuw+?
annual disposable income 每年可动用收入 1feS/l$
annual estimates 周年预算 ?wQaM3 |^:
annual fee 年费 WyDL ah^/
annual general meeting 周年大会 UpIt"+d2&
annual growth rate 年增率;每年增长率 6Om)e=gU/
annual long-term supplement 长期个案每年补助金 8KhE`C9z
annual pensionable emolument 可供计算退休金的年薪 wc.T;(
annual report 年报 :Mq-4U.e
Annual Report on the Consumer Price Index 《消费物价指数年报》 "<5su5]
annual return 周年报表;周年申报表;每年报税表格 I!OV+utF
Annual Return Rules 《周年报表规则》 ;
&v~tD7
annual review of consumer prices 每年消费物价回顾 &]mZp&
annual roll-forward basis 逐年延展方式 tV5Uz&:b
annual salary 年薪 FSn&N2[D
annual statement 年度报表;年度决算表 FqT2+VO~
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 X=U >r
annuitant 年金受益人 qS{E+) P
annuity 年金 vsL)E:0
annuity contract 年金合约 6 (@U+`
annuity on human life 人寿年金 v;m}<3@'
antecedent debt 先前的债项 /<WK2G
ante-dated cheque 倒填日期支票 GIGC,zP@k
anticipated expenditure 预期开支 fXJbC+
anticipated net profit 预期纯利 \uTy\KA
anticipated revenue 预期收入 ?rG>SA>o
anti-inflation measure 反通货膨胀措施 S_ Pa .
anti-inflationary stance 反通货膨胀立场 L 2k?Pl
apparent deficit 表面赤字 ,J63?EQ3
apparent financial solvency 表面偿债能力 gZLzE*NZ
apparent partner 表面合伙人 @CJ`T&
application for personal assessment 个人入息课税申请书 ~$\9T.tre2
application of fund 资金应用 [^4)3cj7}
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 4I97<zmrT
appointed actuary 委任精算师 ,m)k;co^
appointed auditor 委任核数师;委任审计师 Ja@zeD)f"
appointed trustee 委任的受托人 u6#=<FD/}
appointer 委任人 R&`; C<6}D
apportioned pro rata 按比例分摊 ToVi;
apportionment 分配;分摊 |)pRkn8x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y$7vJl.uS/
apportionment formula 分摊方程式 5!p
of\/a
apportionment of estate duty 遗产税的分摊 <*4BT}r,^2
appraisal 估价;评估 ;I^+u0ga
appreciable growth 可观增长 ra4$/@3n
appreciable impact 显着影响 I}S~,4
appreciable increase 可观增长 {-fhp@;
appreciation 增值;升值 v.Y?<=E+<d
appreciation against other currencies 相对其他货币升值 MY]<^/Q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WE|-zo
appreciation tax 增值税 %Ct^{k~1
appropriation 拨款;拨用;拨付 (-:lO{@FsC
appropriation account 拨款帐目 +KzbaBK
Appropriation Bill 拨款法案 {#,eD
appropriation-in-aid system 补助拨款办法 8o SNnT
approved assets 核准资产 &
eqeQD6
approved basket stock 认可一篮子证券 [$<\*d/
approved budget 核准预算 ~5Cid)Q}@o
approved charitable donation 认可慈善捐款 % >\v6ea
approved charitable institution 认可慈善机构 c :{#H9
approved currency 核准货币;认可货币 UbnX%2TW
approved estimates 核准预算 \69h>h
approved estimates of expenditure 核准开支预算 G'M;]R9EP
approved overseas insurer 核准海外保险人 TJY
[s-
approved overseas trust company 核准海外信托公司 ,R~{$QUl
approved pooled investment fund 核准汇集投资基金 8NJxtT~0c~
approved provident fund scheme 认可公积金计划 %]m/fo4b
approved provision 核准拨款 XJ3
p<
approved redeemable share 核准可赎回股份 FZ0wtS2
approved regional stock 认可地区性证券 A./VO
approved retirement scheme 认可退休金计划 'kC,pN{->
approved subordinated loan 核准附属贷款 oieJ7\h]m
arbitrage 套戥;套汇;套利 z3bRV{{YqN
arbitrageur 套戥者;套汇者 ,_$}>MY;
arbitrary amount 临时款项 $q
iY)RE
arrangement 措施;安排;协定 a^ __Z3g,
arrears 欠款 NZTG)<
arrears of pay 欠付薪酬 PXRkK63
arrears of revenue 逾期未收税款;逾期未收的帐项 b 5u8j
articles of association 组织章程;组织细则;组织章程细则 <U]!1
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6Bop8B
ascertainment of profit 确定利润 UBm L:Qv
"Asia Clear" “亚洲结算系统”