allotment 分配;配股 pktnX-Slt
allotment notice 股份配售通知;配股通知 w_DaldK*
allotment of shares 股份分配 9Q1w$t~Y
allowable 可获宽免;免税的 ?O"zp65d(
allowable business loss 可扣除的营业亏损 WO6+r?0M2
allowable expenses 可扣税的支出 ]=59_bkD:s
allowance 免税额;津贴;备抵;准备金 9i
D&y)$"
allowance for debts 债项的免税额 ,(]k)ym/
allowance for depreciation by wear and tear 耗损折旧免税额 vQj{yJ\l1
allowance for funeral expenses 殡殓费的免税额 g?K? Fn.}
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 m}]QP\
allowance for repairs and outgoings 修葺及支出方面的免税额 ~6+Um_A_L
allowance to debtor 给债务人的津贴 SwaMpNXL
alteration of capital 资本更改 ;,7m
alternate trustee 候补受托人 %cJdVDW`L
amalgamation 合并 =dmxE*C
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MO|Pv j~[
ambit of charges 征税范围;收费范围 Wys$#pJ
amended valuation 经修订的估值 MZqHL4<|
American Commodities Exchange 美国商品交易所 J%
ZM
V
American Express Bank Limited 美国运通银行 mo,"3YW
American Stock Exchange 美国证券交易所 Vy^mEsQC+h
amortization 摊销 [&l+V e(
amount due from banks 存放银行同业的款项 G&`5o*).bb
amount due from banks abroad 存放海外银行同业的款项 {Z1-B60P
amount due from holding companies 控股公司欠款 AS0mMHJk
amount due from local banks 存放本港银行同业的款项 ,Ek6X)|@
amount due to banks 银行同业的存款 %NfH`
%`
amount due to banks abroad 海外银行同业的存款 ;bL?uL
amount due to holding companies 控股公司存款 Ga
V OMT
amount due to local banks 本港银行同业的存款 ylDfr){
amount due to outport banks 外埠银行同业的存款 c8HETs1
amount for note issue 发行纸币的款额 kBY#=e).
amount of bond 担保契据的款额 c(Fo-4K
amount of consideration 代价款额 JvaHH!>d/
amount of contribution 供款数额 RWoVN$i>
amount of indebtedness 负债款额 }=.C~f]A
amount of principal of the loan 贷款本金额 P ?96;
amount of rates chargeable 应征差饷数额 Hl*#iUq
amount of share capital 股本额 }WF6w+
amount of sums assured 承保款额 xK4E+^ b
amount of variation 变动幅度 jpOcug`f
amount of vote 拨款数额 f#hmMa
amount payable 应付款额 wRq
f'
amount receivable 应收款额 NE3/>5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A0Q1"b=
analysis 分析 ,mK UCG
ancillary risk 附属风险 ~H"-km"@
annual account 周年帐目;周年帐目报表;年度决算;年结 #qJ6iA6{
annual accounting date 年结日期 |uX&T`7?-
annual allowance 每年免税额;年积金;年度津贴;年津 ''k}3o.K[
annual balance 年度余额 pK'D(t
annual disposable income 每年可动用收入 V#c=O}
annual estimates 周年预算 @&9<)1F
annual fee 年费 3M'Y'Szm
annual general meeting 周年大会 IxY!.d_s|~
annual growth rate 年增率;每年增长率 &ha<p
j~
annual long-term supplement 长期个案每年补助金 W9bpKmc
annual pensionable emolument 可供计算退休金的年薪 AboRuHQ
annual report 年报 U.<a d
Annual Report on the Consumer Price Index 《消费物价指数年报》 z5sKV7&\[n
annual return 周年报表;周年申报表;每年报税表格 f917F.1I
Annual Return Rules 《周年报表规则》 };*&;GFe
annual review of consumer prices 每年消费物价回顾 6'e 'UD
annual roll-forward basis 逐年延展方式 Tc|+:Usy
annual salary 年薪 M?kXzb\O
annual statement 年度报表;年度决算表 ZB5NTNf>
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 h*sL' fJ]
annuitant 年金受益人 N'|9rB2e
annuity 年金 tMo=q7ig
annuity contract 年金合约 "c![s%
annuity on human life 人寿年金 (: mF+%(
antecedent debt 先前的债项 "\M3||.!
ante-dated cheque 倒填日期支票 rKl
anticipated expenditure 预期开支 fvG4K(
anticipated net profit 预期纯利 nQn=zbZ3
anticipated revenue 预期收入 n.o_._mu2
anti-inflation measure 反通货膨胀措施 ;:bnLSPo
anti-inflationary stance 反通货膨胀立场 t3!~=U
apparent deficit 表面赤字 ("=24R=a
apparent financial solvency 表面偿债能力 ^HHT>K-m
apparent partner 表面合伙人 ~Q=^YZgn8
application for personal assessment 个人入息课税申请书 4hn'b[
application of fund 资金应用 '47E8PIJ|
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 |1T[P)Q
appointed actuary 委任精算师 3v)``
n@
appointed auditor 委任核数师;委任审计师 ={{q_G\WD
appointed trustee 委任的受托人 =CaSd|
appointer 委任人 PW9tZx#
apportioned pro rata 按比例分摊 a
JQ_V
apportionment 分配;分摊 #Q|ACNpYM
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K{ FBrh
apportionment formula 分摊方程式 qf%p#+:B3
apportionment of estate duty 遗产税的分摊 R5<:3tk=X
appraisal 估价;评估 |s!n7%|,7
appreciable growth 可观增长 5[^Rf'wy
appreciable impact 显着影响 ,LL=b-Es
appreciable increase 可观增长 $- GwNG
appreciation 增值;升值 'tVe#oI
appreciation against other currencies 相对其他货币升值 }jg,[jw_"X
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <h`}I3Ao
appreciation tax 增值税 BqOMg$<\[
appropriation 拨款;拨用;拨付 Nh6!h%
appropriation account 拨款帐目 FXid=&T@0D
Appropriation Bill 拨款法案 quFNPdP
appropriation-in-aid system 补助拨款办法 ?jnbm'~S
approved assets 核准资产 QVD^p;b
approved basket stock 认可一篮子证券 hP
jL
approved budget 核准预算 )N&95\u
approved charitable donation 认可慈善捐款 m .^WSy
approved charitable institution 认可慈善机构 KU_""T
approved currency 核准货币;认可货币
_,*QJ
approved estimates 核准预算 kO
,vHg$
approved estimates of expenditure 核准开支预算 r<"k
/
approved overseas insurer 核准海外保险人 1c$ce+n~
approved overseas trust company 核准海外信托公司 :n oZ
p:a
approved pooled investment fund 核准汇集投资基金 \Pd>$Q
approved provident fund scheme 认可公积金计划 8`q"] BQN
approved provision 核准拨款 p{w;y6e
approved redeemable share 核准可赎回股份 *(nu0
approved regional stock 认可地区性证券 CbT ;#0
approved retirement scheme 认可退休金计划 gq+#=!(2
approved subordinated loan 核准附属贷款 YKa9]Q
arbitrage 套戥;套汇;套利 !:1BuiL
arbitrageur 套戥者;套汇者 L#/<y{
arbitrary amount 临时款项 TZ PUVOtL_
arrangement 措施;安排;协定 S2$r 6T
arrears 欠款 N\x<'P4q
arrears of pay 欠付薪酬 {CGk9
g"`
arrears of revenue 逾期未收税款;逾期未收的帐项 7i9wfc h$U
articles of association 组织章程;组织细则;组织章程细则 N gOc2I
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 @Sz7*p
ascertainment of profit 确定利润 z-`4DlJUS
"Asia Clear" “亚洲结算系统”