allotment 分配;配股 s.N/2F&*W
allotment notice 股份配售通知;配股通知 sF?TmBQ*
allotment of shares 股份分配 {Y=WW7:Qx
allowable 可获宽免;免税的 )SRefW
.v
allowable business loss 可扣除的营业亏损 |5~#&v_
allowable expenses 可扣税的支出 )<;Y-u.UW
allowance 免税额;津贴;备抵;准备金 l2rd9-T
allowance for debts 债项的免税额 u4F5h PO]
allowance for depreciation by wear and tear 耗损折旧免税额 =eXU@B
allowance for funeral expenses 殡殓费的免税额 E}Z/*lX
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 OXSmt
DvJ
allowance for repairs and outgoings 修葺及支出方面的免税额 37 ,
allowance to debtor 给债务人的津贴 x_6[P2"PP
alteration of capital 资本更改 xH(lm2kvT
alternate trustee 候补受托人 pW@Pt 3u
amalgamation 合并 E+R1 !.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+wvWwie
ambit of charges 征税范围;收费范围 ith
3=`3
amended valuation 经修订的估值 K'Tm_"[u
American Commodities Exchange 美国商品交易所 ]
(9
Xvy
American Express Bank Limited 美国运通银行 &5spTMw8
American Stock Exchange 美国证券交易所 rc>4vB_ha
amortization 摊销 6YLj^w] %
amount due from banks 存放银行同业的款项 @6F#rz
amount due from banks abroad 存放海外银行同业的款项 >:S?Mnv6
amount due from holding companies 控股公司欠款 \y)rt )
amount due from local banks 存放本港银行同业的款项 C] eSizS.
amount due to banks 银行同业的存款 ~'iHo]9O
amount due to banks abroad 海外银行同业的存款 %C'?@,7C
amount due to holding companies 控股公司存款 }Jve cRtg1
amount due to local banks 本港银行同业的存款 ]kG"ubHV?h
amount due to outport banks 外埠银行同业的存款 .TMs bZ|j
amount for note issue 发行纸币的款额 o]` *M|
amount of bond 担保契据的款额 4 \K7xM!
amount of consideration 代价款额 8'.Hyy@;
amount of contribution 供款数额 EXwo,?I
amount of indebtedness 负债款额 T`.O'!
amount of principal of the loan 贷款本金额 /-ch`u md
amount of rates chargeable 应征差饷数额 iNz=e=+Si
amount of share capital 股本额 HU}7zK2
amount of sums assured 承保款额 1onM j
amount of variation 变动幅度 kg~mgMR+w
amount of vote 拨款数额 +p_CN*10H
amount payable 应付款额 =wHVsdNCN
amount receivable 应收款额 *_{j=sd
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eV"h0_ox
analysis 分析 _AYK435>N
ancillary risk 附属风险 ?)?Ng}
annual account 周年帐目;周年帐目报表;年度决算;年结 %~JJ. &
annual accounting date 年结日期 wj<6kG
annual allowance 每年免税额;年积金;年度津贴;年津 ooL!TSGD
annual balance 年度余额 fue(
UMF~
annual disposable income 每年可动用收入 .E1rqB G
annual estimates 周年预算 E7 Ul;d
annual fee 年费 gQelD6c
annual general meeting 周年大会 d(x\^z
annual growth rate 年增率;每年增长率 eRstD>r
annual long-term supplement 长期个案每年补助金 Uq,^Wy
annual pensionable emolument 可供计算退休金的年薪 5 +YH.4R
annual report 年报 B6nX$T4zP
Annual Report on the Consumer Price Index 《消费物价指数年报》 {G0T$,'DR
annual return 周年报表;周年申报表;每年报税表格 ks qQM
Annual Return Rules 《周年报表规则》 <8i//HOE
annual review of consumer prices 每年消费物价回顾 S6M}WR^,
annual roll-forward basis 逐年延展方式 <X^@*79m
annual salary 年薪 K?Nhi^f"L
annual statement 年度报表;年度决算表 ]G=L=D^cK
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 <QAFL uey
annuitant 年金受益人 V`d,qn)i
annuity 年金 L>&t|T2
annuity contract 年金合约 ,~$p,ALwN7
annuity on human life 人寿年金 sPQQ"|wU
antecedent debt 先前的债项 $}q23
ante-dated cheque 倒填日期支票 \?ZB]*Fu
anticipated expenditure 预期开支 ~&_z2|UXp
anticipated net profit 预期纯利 vHc%z$-d
anticipated revenue 预期收入 =sU<S,a*
anti-inflation measure 反通货膨胀措施 c(m<h+2VL
anti-inflationary stance 反通货膨胀立场 $q{!5-e
apparent deficit 表面赤字 3`|@H-c9
apparent financial solvency 表面偿债能力 ")5":V~fN
apparent partner 表面合伙人 r:'.nhe
application for personal assessment 个人入息课税申请书 w"|L:8
application of fund 资金应用 k[YS8g-Q
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 8.=BaNU
appointed actuary 委任精算师 EIAc@
$4
appointed auditor 委任核数师;委任审计师 $am$EU?s
appointed trustee 委任的受托人 -%CP@dAk
appointer 委任人 uc\Kg
1{
apportioned pro rata 按比例分摊 (vnAbR#e
apportionment 分配;分摊 CL;}IBd a
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uEP*iPLD@
apportionment formula 分摊方程式 J#(LlCs?@c
apportionment of estate duty 遗产税的分摊 6=/F$|
appraisal 估价;评估 9uO 2Mm
appreciable growth 可观增长 .},'~NM]
appreciable impact 显着影响 w<3#1/g!2B
appreciable increase 可观增长 ~?Pw& K2
appreciation 增值;升值 6]N;r5n
appreciation against other currencies 相对其他货币升值 fu ,}1Mq#
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(@VMH !3
appreciation tax 增值税 EjR9JUu
appropriation 拨款;拨用;拨付 X-K
h(Z
appropriation account 拨款帐目 )[IC?U:5I
Appropriation Bill 拨款法案 "|
g>'wM*
appropriation-in-aid system 补助拨款办法 =zPCrEk0
approved assets 核准资产 vWv"
approved basket stock 认可一篮子证券 xml7Uarc
approved budget 核准预算 ,V m
< rK
approved charitable donation 认可慈善捐款 50wulGJud
approved charitable institution 认可慈善机构 c_pr
approved currency 核准货币;认可货币 9T9!kb
approved estimates 核准预算 Lv7(st%`
approved estimates of expenditure 核准开支预算
A,<E\
approved overseas insurer 核准海外保险人 uyWunpT
approved overseas trust company 核准海外信托公司 Pn1^NUMZJ
approved pooled investment fund 核准汇集投资基金 783,s_
approved provident fund scheme 认可公积金计划 v$v-2y'%
approved provision 核准拨款 HM1Fz\Sf
approved redeemable share 核准可赎回股份 LL |r
A:
approved regional stock 认可地区性证券 ]:- mbgW
approved retirement scheme 认可退休金计划 P|E| $)m
approved subordinated loan 核准附属贷款 O
_ gGf
arbitrage 套戥;套汇;套利 ZvX*t)VjTz
arbitrageur 套戥者;套汇者 %)1?TU
arbitrary amount 临时款项 M
FMs[+2_o
arrangement 措施;安排;协定 |aS.a&vwR
arrears 欠款 H$t_Xw==
arrears of pay 欠付薪酬 RSRS wkC
arrears of revenue 逾期未收税款;逾期未收的帐项
ltSU fI
articles of association 组织章程;组织细则;组织章程细则 Hzz %3}E
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 o5PO=AN
ascertainment of profit 确定利润 eC4[AX6e
"Asia Clear" “亚洲结算系统”