allotment 分配;配股 ""3m!qn#
allotment notice 股份配售通知;配股通知 %8CT -mQ
allotment of shares 股份分配 ^r*%BUU9]%
allowable 可获宽免;免税的 6^O?p2xpo
allowable business loss 可扣除的营业亏损 h5rP]dbhXU
allowable expenses 可扣税的支出 QX.6~*m1
allowance 免税额;津贴;备抵;准备金 ll\^9
4]Q
allowance for debts 债项的免税额 >B /&V|E
allowance for depreciation by wear and tear 耗损折旧免税额 ^FM9} t/U,
allowance for funeral expenses 殡殓费的免税额 1 {x~iZa
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |vN@2h(|"
allowance for repairs and outgoings 修葺及支出方面的免税额 ](>7h_2B
allowance to debtor 给债务人的津贴 19 wqDIE0
alteration of capital 资本更改 |sqo+E
alternate trustee 候补受托人 >Y-TwDaE
amalgamation 合并 c48J!,jCd'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8@yc}~8 *
ambit of charges 征税范围;收费范围 cJ##K/es
amended valuation 经修订的估值 &rztC]jF
American Commodities Exchange 美国商品交易所 DJYXC,r
American Express Bank Limited 美国运通银行 N~;
khS]
American Stock Exchange 美国证券交易所 R``VQ
amortization 摊销 x56
F
amount due from banks 存放银行同业的款项 o1X/<.0+
amount due from banks abroad 存放海外银行同业的款项 OZ!$%.?l
amount due from holding companies 控股公司欠款 cbCE
$
amount due from local banks 存放本港银行同业的款项 E)Qh]:<2v
amount due to banks 银行同业的存款 j(6$7+2qN
amount due to banks abroad 海外银行同业的存款 BQ9`DYI b
amount due to holding companies 控股公司存款 (Ef2
w['
amount due to local banks 本港银行同业的存款 ?3,64[
amount due to outport banks 外埠银行同业的存款 \W`} L
amount for note issue 发行纸币的款额 R^yZG{?t
amount of bond 担保契据的款额 6"Lsui??
amount of consideration 代价款额 qN1 -plY
amount of contribution 供款数额 N _~KZQ11^
amount of indebtedness 负债款额 OKZam ik~
amount of principal of the loan 贷款本金额 vbA7I<;
amount of rates chargeable 应征差饷数额 {nPkb5xbW
amount of share capital 股本额 `}9 1S
amount of sums assured 承保款额 ()C^ta_]
amount of variation 变动幅度 A_jB|<bjTP
amount of vote 拨款数额 9VUm=Z#`
amount payable 应付款额 cl8_rt
amount receivable 应收款额 adO!Gs9f?
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a(ux?V)E.
analysis 分析 Xh0wWU*
ancillary risk 附属风险 p_5>?[TW:
annual account 周年帐目;周年帐目报表;年度决算;年结 }^pQbFku
annual accounting date 年结日期 otz_nF;E
annual allowance 每年免税额;年积金;年度津贴;年津 ? gA=39[j
annual balance 年度余额 F8S~wW=\w
annual disposable income 每年可动用收入 "6E1W,|{
annual estimates 周年预算
HTUYvU*-
annual fee 年费 zY+t ,2z
annual general meeting 周年大会 )7I.N]=
annual growth rate 年增率;每年增长率 A&|Wvb=
annual long-term supplement 长期个案每年补助金 !#c[~erNZ
annual pensionable emolument 可供计算退休金的年薪 1akD]Z
annual report 年报 b#p~F}qT
Annual Report on the Consumer Price Index 《消费物价指数年报》 g<2lPH
annual return 周年报表;周年申报表;每年报税表格 S< EB&P
Annual Return Rules 《周年报表规则》 68p\WheCal
annual review of consumer prices 每年消费物价回顾 wWJQ~i?
annual roll-forward basis 逐年延展方式 ^p"4)6p-W
annual salary 年薪 /OhaERv
annual statement 年度报表;年度决算表 ^<>Jw%H
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 $kkp*3{ot
annuitant 年金受益人 kM
l @v`
annuity 年金 |5O
>>a()
annuity contract 年金合约 ol?z<53X]
annuity on human life 人寿年金 xm}q6>jRV
antecedent debt 先前的债项 ^_*jp[!`b$
ante-dated cheque 倒填日期支票 23}BW_m
anticipated expenditure 预期开支 28T\@zi
anticipated net profit 预期纯利 BrNG%%n
anticipated revenue 预期收入 P\22op_te-
anti-inflation measure 反通货膨胀措施 (#j2P0B
anti-inflationary stance 反通货膨胀立场 1Lm].tq
apparent deficit 表面赤字 Y7*(_P3/
apparent financial solvency 表面偿债能力 9n>$}UI\
apparent partner 表面合伙人 T6
h;Y
application for personal assessment 个人入息课税申请书 t$]&,ucW#
application of fund 资金应用 9UeVvH
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 =2RhPD
appointed actuary 委任精算师 1u"R=D9p,=
appointed auditor 委任核数师;委任审计师 8!u/
appointed trustee 委任的受托人 E8T"{
R80
appointer 委任人 WFU?o[k-O
apportioned pro rata 按比例分摊 %_B:EMPd
apportionment 分配;分摊 g.[+yzuE6
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QL)>/%yU
apportionment formula 分摊方程式 v>#Cg\
apportionment of estate duty 遗产税的分摊 `e'G.@
appraisal 估价;评估 hmK8jl<6
appreciable growth 可观增长 Lnh':7FQJx
appreciable impact 显着影响 @9OeC
O
appreciable increase 可观增长 0Jm]f/iZ
appreciation 增值;升值 j~,h)C/v
appreciation against other currencies 相对其他货币升值 GXOFk7>
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [c&2i`C
appreciation tax 增值税 !lR0w|
appropriation 拨款;拨用;拨付 8_xnWMOe
appropriation account 拨款帐目 k~0#'I9
Appropriation Bill 拨款法案 y#]}5gJ
appropriation-in-aid system 补助拨款办法 `fQM
approved assets 核准资产 H|PrsGW
approved basket stock 认可一篮子证券 d^KBIz8$5l
approved budget 核准预算 !(kX~S
approved charitable donation 认可慈善捐款 O24Jj\"
approved charitable institution 认可慈善机构 LQh^;
]^(
approved currency 核准货币;认可货币 M*d-z
approved estimates 核准预算 !2GHJHxv]c
approved estimates of expenditure 核准开支预算 f!5F]qP>-
approved overseas insurer 核准海外保险人 {iA^rv|
approved overseas trust company 核准海外信托公司 r#LnDseW
approved pooled investment fund 核准汇集投资基金 84iJ[Fq{
approved provident fund scheme 认可公积金计划 \Os:6U=X-
approved provision 核准拨款 =y?#^
approved redeemable share 核准可赎回股份 Px'R`1^
approved regional stock 认可地区性证券 $Llta,ULE
approved retirement scheme 认可退休金计划 98BYtxa
approved subordinated loan 核准附属贷款 ^[ET&"
arbitrage 套戥;套汇;套利 .|
T2\M
arbitrageur 套戥者;套汇者 W;^N8ap%
arbitrary amount 临时款项 4Z*|Dsw
arrangement 措施;安排;协定 M6# \na
arrears 欠款 YV*b~6{d
arrears of pay 欠付薪酬 QZ?d2PC=>?
arrears of revenue 逾期未收税款;逾期未收的帐项
{J{1`@
articles of association 组织章程;组织细则;组织章程细则
jyNb(Z
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ows^W8-w
ascertainment of profit 确定利润 BRe{1i 6
"Asia Clear" “亚洲结算系统”