allotment 分配;配股 pFjK}JOF
allotment notice 股份配售通知;配股通知 %1+4_g9
allotment of shares 股份分配 pYf-S?Y/V
allowable 可获宽免;免税的 fI|Nc
allowable business loss 可扣除的营业亏损 qlPT Ll
allowable expenses 可扣税的支出 Qt<&WB
fn
allowance 免税额;津贴;备抵;准备金 "=Me M)K
allowance for debts 债项的免税额 )lDD\J7
allowance for depreciation by wear and tear 耗损折旧免税额 u]UOSf n
allowance for funeral expenses 殡殓费的免税额 7-fb.V9
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 X=&KayD
allowance for repairs and outgoings 修葺及支出方面的免税额 13x p_j
allowance to debtor 给债务人的津贴 --BW
9]FW
alteration of capital 资本更改 h<<v^+m
alternate trustee 候补受托人 C$`tbq
amalgamation 合并 ' S/gmn
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R0*|Lo$6
ambit of charges 征税范围;收费范围 6.yu-xm
amended valuation 经修订的估值 d8P^lv*rQW
American Commodities Exchange 美国商品交易所 }Jj}%XxKs
American Express Bank Limited 美国运通银行 6
(-N FnT
American Stock Exchange 美国证券交易所 +v:SM9
amortization 摊销 >i?oC^QM
amount due from banks 存放银行同业的款项 z+X}HL
amount due from banks abroad 存放海外银行同业的款项 Wmv#:U
amount due from holding companies 控股公司欠款 mQ"-,mMI
amount due from local banks 存放本港银行同业的款项 :gFx{*xN/9
amount due to banks 银行同业的存款 $/Uq0U
amount due to banks abroad 海外银行同业的存款 F*ylnB3z
amount due to holding companies 控股公司存款 ]3Sp W{=^(
amount due to local banks 本港银行同业的存款 ,r_Gf5c
amount due to outport banks 外埠银行同业的存款 5]:U9ts#
amount for note issue 发行纸币的款额 j^RmrOg,
amount of bond 担保契据的款额 <lJ345Q
amount of consideration 代价款额 >Cq<@$I2EB
amount of contribution 供款数额 g
w<q.XL
amount of indebtedness 负债款额 19%imf
amount of principal of the loan 贷款本金额 gL
/9/b4
amount of rates chargeable 应征差饷数额 ) ;Y;Q
amount of share capital 股本额 ('+d.F[109
amount of sums assured 承保款额 44j*KsBf
amount of variation 变动幅度 &s>Jb?_5Mx
amount of vote 拨款数额 P?P#RhvA1
amount payable 应付款额 z},# ~L6$q
amount receivable 应收款额 {Ou1KDy#)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &s!@29DXR
analysis 分析 LCV(,lu
ancillary risk 附属风险 +G>\-tjSD
annual account 周年帐目;周年帐目报表;年度决算;年结 =~LJ3sIX
annual accounting date 年结日期
6(R<{{
annual allowance 每年免税额;年积金;年度津贴;年津 9QJyZ
annual balance 年度余额 &q*Aj17
annual disposable income 每年可动用收入 <<O$ G7c
annual estimates 周年预算 xxQ;xI0+]
annual fee 年费 k$:|-_(w
annual general meeting 周年大会 )NT*bLRPQ
annual growth rate 年增率;每年增长率 h'nY3GrU
annual long-term supplement 长期个案每年补助金 a(ZcmYzXU
annual pensionable emolument 可供计算退休金的年薪 w5 Li&m
annual report 年报 2y1Sne=<Kb
Annual Report on the Consumer Price Index 《消费物价指数年报》 P16~Qj
annual return 周年报表;周年申报表;每年报税表格 AFt s(
Annual Return Rules 《周年报表规则》 E2+`4g@{8<
annual review of consumer prices 每年消费物价回顾 9%obq/Lb
annual roll-forward basis 逐年延展方式 $3kH~3{]
annual salary 年薪 +&H4m=D-#a
annual statement 年度报表;年度决算表 '$+ogBS
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 8zq=N#x
annuitant 年金受益人 XQw9~$
annuity 年金 n~Lt\K:
annuity contract 年金合约 )D%~`,#pQ
annuity on human life 人寿年金 |u p
antecedent debt 先前的债项 7F.4Ga;
ante-dated cheque 倒填日期支票 l9"s>P U
anticipated expenditure 预期开支 z\4.Gm-
anticipated net profit 预期纯利 e]$s
t?
anticipated revenue 预期收入 -$Ih@2"6
anti-inflation measure 反通货膨胀措施 9+!hg'9Qn
anti-inflationary stance 反通货膨胀立场 O^rD HFj,
apparent deficit 表面赤字 bW+:C5'
apparent financial solvency 表面偿债能力 WTiD[u
apparent partner 表面合伙人 KqP#6^ _
application for personal assessment 个人入息课税申请书 4Wp=y
application of fund 资金应用 X"*5+* z]
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 w&.aQGR#
appointed actuary 委任精算师 M
D#jj3y
appointed auditor 委任核数师;委任审计师 F((4U"
appointed trustee 委任的受托人 0<*<$U
appointer 委任人 IdN41
apportioned pro rata 按比例分摊 cm+P]8o%{
apportionment 分配;分摊 j5h-dK
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B`sAk
%
apportionment formula 分摊方程式 -D:b*D
apportionment of estate duty 遗产税的分摊 b#o|6HkW
appraisal 估价;评估
DVeE1Q
appreciable growth 可观增长 |5 ]X| v
appreciable impact 显着影响 ,`sv1xwd
appreciable increase 可观增长 aDN`6[
appreciation 增值;升值 zKK9r~
M
appreciation against other currencies 相对其他货币升值 !H\F2Vxs
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z0Z%m@
appreciation tax 增值税 MWh6]gGs
appropriation 拨款;拨用;拨付 l}P=/#</T
appropriation account 拨款帐目 u$`a7Lp,n
Appropriation Bill 拨款法案 BFt> 9x]T
appropriation-in-aid system 补助拨款办法 EiaW1Cs
approved assets 核准资产 EhBKj |y
approved basket stock 认可一篮子证券 gI`m.EH}}N
approved budget 核准预算 _(zG?]y0P
approved charitable donation 认可慈善捐款 _','9|
approved charitable institution 认可慈善机构 [<TrS/,)>
approved currency 核准货币;认可货币 O33`+UV"W
approved estimates 核准预算 ^kSqsT"
approved estimates of expenditure 核准开支预算 !TcJ)0
approved overseas insurer 核准海外保险人 &,)&%Sg[
approved overseas trust company 核准海外信托公司 7x8
yxE
approved pooled investment fund 核准汇集投资基金 (QiAisE
approved provident fund scheme 认可公积金计划 A<fG}q1#
approved provision 核准拨款 fd9k?,
zM
approved redeemable share 核准可赎回股份 :MDKC /mC
approved regional stock 认可地区性证券 :2)/FPL6
approved retirement scheme 认可退休金计划 ll?X@S
approved subordinated loan 核准附属贷款 `qwBn=
arbitrage 套戥;套汇;套利 ,wPr"U+7
arbitrageur 套戥者;套汇者 <\S:'g"(
arbitrary amount 临时款项 R/a*LSe@&
arrangement 措施;安排;协定 tZB<on<.)
arrears 欠款 9MqGIOQ${j
arrears of pay 欠付薪酬 BD7Ni^qI$
arrears of revenue 逾期未收税款;逾期未收的帐项 J?$,c4;W2
articles of association 组织章程;组织细则;组织章程细则 Dum9lj
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 S5EK~#-L[
ascertainment of profit 确定利润 wI "U7vr
"Asia Clear" “亚洲结算系统”