allotment 分配;配股 f[r?J/;P9
allotment notice 股份配售通知;配股通知 fyHFfPEE
allotment of shares 股份分配 <;eXbO>Q
allowable 可获宽免;免税的 1=o|[
7
allowable business loss 可扣除的营业亏损 @bfW-\ I
allowable expenses 可扣税的支出 ,EsPm'`?A/
allowance 免税额;津贴;备抵;准备金 9c p jO
allowance for debts 债项的免税额 0 $Ygt0d
allowance for depreciation by wear and tear 耗损折旧免税额 ^v2-"mX<
allowance for funeral expenses 殡殓费的免税额 skSs|slp
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 HV0! G-h
allowance for repairs and outgoings 修葺及支出方面的免税额 q!fdiv`
allowance to debtor 给债务人的津贴 $!Qv
f
alteration of capital 资本更改 =@ SJyW
alternate trustee 候补受托人 S<Rl?El<=
amalgamation 合并 t 0 omJP
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %KjvV<f-a
ambit of charges 征税范围;收费范围 XEX."y
amended valuation 经修订的估值 gC/~@Z8W]
American Commodities Exchange 美国商品交易所 ` @PHV
American Express Bank Limited 美国运通银行 c>~q2_}W(
American Stock Exchange 美国证券交易所 P
}BU7`8
amortization 摊销 NI<;L m
amount due from banks 存放银行同业的款项 ='rSB.$Ctk
amount due from banks abroad 存放海外银行同业的款项 --D&a;CO}
amount due from holding companies 控股公司欠款 B me_#
amount due from local banks 存放本港银行同业的款项 sLHUQ(S!
amount due to banks 银行同业的存款 E:7R>.g
amount due to banks abroad 海外银行同业的存款 k_,wa]ws$
amount due to holding companies 控股公司存款 7NQ@q--3s
amount due to local banks 本港银行同业的存款 th
:I31
amount due to outport banks 外埠银行同业的存款 b '9L}q2m
amount for note issue 发行纸币的款额 /7`fg0A
amount of bond 担保契据的款额 }piDg(D
amount of consideration 代价款额 B)L=)N
amount of contribution 供款数额 M94zlW<
amount of indebtedness 负债款额 NP+*L|-;
amount of principal of the loan 贷款本金额
b'
5]o
amount of rates chargeable 应征差饷数额 {p90
amount of share capital 股本额 sJ3O ]
amount of sums assured 承保款额 G=VbEL^H
amount of variation 变动幅度 DQ08dP((v
amount of vote 拨款数额 HxE`"/~.7k
amount payable 应付款额 Id(wY$C&>
amount receivable 应收款额 !dcGBj
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (>)f#t[9J
analysis 分析 5eL_iNqJM
ancillary risk 附属风险 l<
DpcLX
annual account 周年帐目;周年帐目报表;年度决算;年结 g!![%*'
b
annual accounting date 年结日期 <T^:`p/]4
annual allowance 每年免税额;年积金;年度津贴;年津 )ZHo7X
annual balance 年度余额 d*cAm$
annual disposable income 每年可动用收入
'F .tOD
annual estimates 周年预算 pD@2Mt0|]=
annual fee 年费 `@tnEg
annual general meeting 周年大会 12olVTuw
annual growth rate 年增率;每年增长率 RZL
:k;}5
annual long-term supplement 长期个案每年补助金 yG/_k!{9
annual pensionable emolument 可供计算退休金的年薪 {>]7xTpwZ
annual report 年报 h%=>iQ%enc
Annual Report on the Consumer Price Index 《消费物价指数年报》 |to|kU
annual return 周年报表;周年申报表;每年报税表格 vR*TW
Annual Return Rules 《周年报表规则》 zZh\e,*
annual review of consumer prices 每年消费物价回顾 Jx-dWfe
annual roll-forward basis 逐年延展方式 "TQ3{=j{
annual salary 年薪 -~HyzX\cZB
annual statement 年度报表;年度决算表 lYq/
n&@_1
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 :enmMB#%
annuitant 年金受益人 J;R1OJs S
annuity 年金 ^{l^Z
+b.
annuity contract 年金合约 L2WH-XP=
annuity on human life 人寿年金 %=G*{mK
antecedent debt 先前的债项 i,R+C.6{
ante-dated cheque 倒填日期支票 FHv^^u'@
anticipated expenditure 预期开支 +`p@md2L1
anticipated net profit 预期纯利 ? 3'O
anticipated revenue 预期收入 H%
&e[PU
anti-inflation measure 反通货膨胀措施 ,bU8S\8
anti-inflationary stance 反通货膨胀立场 z{uRqAG
apparent deficit 表面赤字 }z|@X KA#
apparent financial solvency 表面偿债能力 S
+mM S
apparent partner 表面合伙人 +m+v1(@
application for personal assessment 个人入息课税申请书 xn BL{
[]
application of fund 资金应用 xA7Aw0
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 3mCf>qj73
appointed actuary 委任精算师 ]A]EED.ZH
appointed auditor 委任核数师;委任审计师 g UAx8=h
appointed trustee 委任的受托人 O&vE 5%x
appointer 委任人 {g@?\
apportioned pro rata 按比例分摊 )^q7s&p/
apportionment 分配;分摊 y$h.k"x`
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qHtonJc
apportionment formula 分摊方程式 56JvF*hP
apportionment of estate duty 遗产税的分摊 NW
AT"
appraisal 估价;评估 {OBV+
}#
appreciable growth 可观增长 wiE'6CM
appreciable impact 显着影响 %j7HIxZh
appreciable increase 可观增长 L2$`S'U W
appreciation 增值;升值 Zk .V
appreciation against other currencies 相对其他货币升值 +jifbf-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fZ7Ap3dmP
appreciation tax 增值税 grWmF3c#
appropriation 拨款;拨用;拨付 :IB@@5r1
appropriation account 拨款帐目 R{R'byre
Appropriation Bill 拨款法案 3Gyw^_{J
appropriation-in-aid system 补助拨款办法 z<h?WsL
approved assets 核准资产 E{B8+T:3
approved basket stock 认可一篮子证券 KO''B or
approved budget 核准预算 UU;U,q
approved charitable donation 认可慈善捐款 Dmq_jt
approved charitable institution 认可慈善机构 ]@G$
L,3
approved currency 核准货币;认可货币 W}0cM9 g
approved estimates 核准预算 Kx<T;iJ}
approved estimates of expenditure 核准开支预算 TTQ(\l4
approved overseas insurer 核准海外保险人 /jB0
approved overseas trust company 核准海外信托公司 \:[J-ySJ
approved pooled investment fund 核准汇集投资基金 >v9@p7Dn
approved provident fund scheme 认可公积金计划 m_;<7W&p]
approved provision 核准拨款 !L|PDGD
approved redeemable share 核准可赎回股份
q8-*3K
approved regional stock 认可地区性证券 T^F9A55y
approved retirement scheme 认可退休金计划 R&P}\cf8T
approved subordinated loan 核准附属贷款 y'#i'0eeL
arbitrage 套戥;套汇;套利 5U[
bn=n
arbitrageur 套戥者;套汇者 wLW[Vur[
arbitrary amount 临时款项 t,4'\nv*
arrangement 措施;安排;协定
"'zVwU
arrears 欠款 zh60b{
arrears of pay 欠付薪酬 079mn/8;
arrears of revenue 逾期未收税款;逾期未收的帐项 )o\U4t
articles of association 组织章程;组织细则;组织章程细则 Aav|N3
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L4)
ascertainment of profit 确定利润 2z+-vT%
"Asia Clear" “亚洲结算系统”