allotment 分配;配股 1>.Ev,X+e
allotment notice 股份配售通知;配股通知 ob!P;]T
allotment of shares 股份分配 Q8$}@iA[
allowable 可获宽免;免税的 Ky`qskvu
allowable business loss 可扣除的营业亏损 `{8K.(])s!
allowable expenses 可扣税的支出 PioZIb/{
allowance 免税额;津贴;备抵;准备金 p
.%]Q*8
allowance for debts 债项的免税额 HRpte=`q
allowance for depreciation by wear and tear 耗损折旧免税额 eYc$dPE
allowance for funeral expenses 殡殓费的免税额 !@5 9)
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 %J}xg^+f
allowance for repairs and outgoings 修葺及支出方面的免税额 3h]g}&k
allowance to debtor 给债务人的津贴 Mg+2.
8%
alteration of capital 资本更改 \wmN
alternate trustee 候补受托人 PgAf\.48a
amalgamation 合并 HGl|-nW>
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S0$8@"~=
ambit of charges 征税范围;收费范围 hy9\57_#
amended valuation 经修订的估值 RCJ|P~*
American Commodities Exchange 美国商品交易所 EX*HiZU>
American Express Bank Limited 美国运通银行 O/^%2mG
American Stock Exchange 美国证券交易所 //B&k`u
amortization 摊销 ]iVcog"T
amount due from banks 存放银行同业的款项 NCveSP
amount due from banks abroad 存放海外银行同业的款项 L]7=?vN=8
amount due from holding companies 控股公司欠款 +8T?{
K
amount due from local banks 存放本港银行同业的款项 vo?9(+:|e
amount due to banks 银行同业的存款 ` #0:gEo
amount due to banks abroad 海外银行同业的存款 #{0HYg?(f
amount due to holding companies 控股公司存款 n>z9K')
amount due to local banks 本港银行同业的存款 ^+ml5m
amount due to outport banks 外埠银行同业的存款 cs48*+m
amount for note issue 发行纸币的款额 "> ypIR<
amount of bond 担保契据的款额 g_E$=j92v
amount of consideration 代价款额 yH
YsZ,GE
amount of contribution 供款数额 I]|Pq
amount of indebtedness 负债款额 e
v}S+!|U
amount of principal of the loan 贷款本金额 hXw]K"
amount of rates chargeable 应征差饷数额 SZ7:u895E
amount of share capital 股本额 6dQ-HI*Y#
amount of sums assured 承保款额 +:2klJ
amount of variation 变动幅度 4X/-4'
amount of vote 拨款数额 rE7G{WII
amount payable 应付款额 |o"?gB}Dh
amount receivable 应收款额
y`iBFC;_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F-Qzrqu S
analysis 分析 xh-o}8*n"
ancillary risk 附属风险 Mc
lkEfn
annual account 周年帐目;周年帐目报表;年度决算;年结 I@\lN&HC
annual accounting date 年结日期 Ng
&%
o
annual allowance 每年免税额;年积金;年度津贴;年津 6{K,c@VFd
annual balance 年度余额 :]K4KFM
annual disposable income 每年可动用收入 DDQx
g
annual estimates 周年预算 1y&\5kB
annual fee 年费 >dXGee>'M
annual general meeting 周年大会
Q>qUk@
annual growth rate 年增率;每年增长率 t|?ez4/{z
annual long-term supplement 长期个案每年补助金 *][`@@->
annual pensionable emolument 可供计算退休金的年薪 yZ7&b&2nLn
annual report 年报 iO$8:mxm0?
Annual Report on the Consumer Price Index 《消费物价指数年报》 PN%zIk
bo
annual return 周年报表;周年申报表;每年报税表格 MR7}s4o
Annual Return Rules 《周年报表规则》 n)/z0n!\
annual review of consumer prices 每年消费物价回顾 BU)U/A8iS
annual roll-forward basis 逐年延展方式 Wb,KjtX
annual salary 年薪 Jumgb
annual statement 年度报表;年度决算表 &,vcJ{.
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 "s-"<&>a(
annuitant 年金受益人 .8g)
av+
annuity 年金 hR
n <em
annuity contract 年金合约 hF?1y `20
annuity on human life 人寿年金 w_c"@CjkE
antecedent debt 先前的债项 'c&Ed
ante-dated cheque 倒填日期支票 }v;V=%N+v
anticipated expenditure 预期开支 h
f)?1z4
anticipated net profit 预期纯利 yF:1( 4
anticipated revenue 预期收入 ;a!S!%.h
anti-inflation measure 反通货膨胀措施 :k]1Lm||
anti-inflationary stance 反通货膨胀立场 g'f@H-KCD
apparent deficit 表面赤字 1nM
#kJ"
apparent financial solvency 表面偿债能力 68|E9^`l
apparent partner 表面合伙人 mUC)gA/
application for personal assessment 个人入息课税申请书 NX.6px17
application of fund 资金应用 ;O5zUl-`
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 tFn)aa~L
appointed actuary 委任精算师 HWAdhDZ
appointed auditor 委任核数师;委任审计师 @IKYh{j4
appointed trustee 委任的受托人 ja'T+!k
appointer 委任人 9=M$AB
apportioned pro rata 按比例分摊 g/_5unI}u
apportionment 分配;分摊 2W(s(-hD
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /62!cp/F/D
apportionment formula 分摊方程式 !n!*/
[}X
apportionment of estate duty 遗产税的分摊 ,t744k')
appraisal 估价;评估 (/YHk`v2
appreciable growth 可观增长 Es`Px_k
appreciable impact 显着影响 2qNt,;DQ
appreciable increase 可观增长 (x|T+c"bAX
appreciation 增值;升值 h*a(_11
appreciation against other currencies 相对其他货币升值 dFc':|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X`/k)N>l
appreciation tax 增值税 qZh/IW
appropriation 拨款;拨用;拨付 By,eETU]
appropriation account 拨款帐目 uZYF(Yu
Appropriation Bill 拨款法案 ,ng Cv;s
appropriation-in-aid system 补助拨款办法 }#+^{P3 ;
approved assets 核准资产 dQX6(Jj
approved basket stock 认可一篮子证券
v~C
Czg
approved budget 核准预算 A@('pA85
approved charitable donation 认可慈善捐款 ~P
qM]^
approved charitable institution 认可慈善机构 ,THw"bm
approved currency 核准货币;认可货币 `[yKFa
I
approved estimates 核准预算 =%O6:YM
approved estimates of expenditure 核准开支预算 (L:>\m&NO
approved overseas insurer 核准海外保险人 I][*j
approved overseas trust company 核准海外信托公司 Lb-OsKU
approved pooled investment fund 核准汇集投资基金 Oo~;
L,
approved provident fund scheme 认可公积金计划 UDFDJ
m$
approved provision 核准拨款 3 \,4 ]l|
approved redeemable share 核准可赎回股份 h"W,WxL8
approved regional stock 认可地区性证券 /}Axf"OE
approved retirement scheme 认可退休金计划 QIEJ6`
approved subordinated loan 核准附属贷款 Q{>k1$fkV
arbitrage 套戥;套汇;套利 RP|`HkP-2
arbitrageur 套戥者;套汇者 DCa^
u'f
arbitrary amount 临时款项 = svN#q5s
arrangement 措施;安排;协定 ~8+ Zs
arrears 欠款 {Xy5
pfW
Q
arrears of pay 欠付薪酬 >'$Mp <
arrears of revenue 逾期未收税款;逾期未收的帐项 q
i;1L
Kc
articles of association 组织章程;组织细则;组织章程细则 (WJRi:NP?
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3}1u\(Mf
ascertainment of profit 确定利润 pki%vRY
"Asia Clear" “亚洲结算系统”