allotment 分配;配股 4k_y;$4WN
allotment notice 股份配售通知;配股通知 <SKzCp\
allotment of shares 股份分配 e;8nujdG"
allowable 可获宽免;免税的 *<ILSZ
allowable business loss 可扣除的营业亏损 [QDM_n
allowable expenses 可扣税的支出 "}Oj N\
allowance 免税额;津贴;备抵;准备金 7`J= PG$A
allowance for debts 债项的免税额 T9NTL\;
allowance for depreciation by wear and tear 耗损折旧免税额 cI\&&<>SlG
allowance for funeral expenses 殡殓费的免税额 >F5E^DY
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 &gdhq~4#
allowance for repairs and outgoings 修葺及支出方面的免税额 $tqr+1P
allowance to debtor 给债务人的津贴 !d
Z:Ih.[{
alteration of capital 资本更改 ZH)thd9^b
alternate trustee 候补受托人 v"YaMbu
amalgamation 合并 3f-J%!aH
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O0_kLH$.
ambit of charges 征税范围;收费范围 qFE(H1hy
amended valuation 经修订的估值 =3;~7bYO
American Commodities Exchange 美国商品交易所 kXN8hU}iq
American Express Bank Limited 美国运通银行 T+j-MR}{\
American Stock Exchange 美国证券交易所 G`r/ te sW
amortization 摊销 9GgXX9K
amount due from banks 存放银行同业的款项 jaL#
amount due from banks abroad 存放海外银行同业的款项 B8`!A
amount due from holding companies 控股公司欠款 )|,Zp`2/
amount due from local banks 存放本港银行同业的款项 cT|aQM@iW
amount due to banks 银行同业的存款 @(CJT
-Ak
amount due to banks abroad 海外银行同业的存款 Oj1B @QE
amount due to holding companies 控股公司存款 >@0U B@
amount due to local banks 本港银行同业的存款 24I\smO
amount due to outport banks 外埠银行同业的存款 Hrg -5_
amount for note issue 发行纸币的款额 ih=O#f|
amount of bond 担保契据的款额 D[0g0>K
amount of consideration 代价款额 !BDJU
amount of contribution 供款数额 z7!@^!r
amount of indebtedness 负债款额 `u"
)*Q}
amount of principal of the loan 贷款本金额 ],F@ .pg
amount of rates chargeable 应征差饷数额 ?wVq5^ e
amount of share capital 股本额 m](q,65 2
amount of sums assured 承保款额 tHmV4 H$
amount of variation 变动幅度 QV>hQ]L
amount of vote 拨款数额 8SN4E
amount payable 应付款额 bL2b^UB~%
amount receivable 应收款额 Z#zXary5s
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y4%[^g~-
analysis 分析 i#I7ncX
ancillary risk 附属风险 "+A8w
annual account 周年帐目;周年帐目报表;年度决算;年结 _F`RwBOjs
annual accounting date 年结日期 xM_+vN*(
annual allowance 每年免税额;年积金;年度津贴;年津 cH`ziZ<&m1
annual balance 年度余额 -r%k)4_
annual disposable income 每年可动用收入 8Z>=sUMQ
annual estimates 周年预算 @n;$Edza/
annual fee 年费 RA*W Ys&xb
annual general meeting 周年大会 <"Yx}5n.
annual growth rate 年增率;每年增长率 ;3&HZq6Z (
annual long-term supplement 长期个案每年补助金 Ap!Y 3C
annual pensionable emolument 可供计算退休金的年薪
Q tl!
f
annual report 年报 &Fh#o t H_
Annual Report on the Consumer Price Index 《消费物价指数年报》 $H"(]>~
annual return 周年报表;周年申报表;每年报税表格 T:g=P@
Annual Return Rules 《周年报表规则》 %b>Ee>rdD
annual review of consumer prices 每年消费物价回顾 Su]p
6B
annual roll-forward basis 逐年延展方式 m`xzvg
annual salary 年薪 <KrfM
annual statement 年度报表;年度决算表 c
^7QiTt_
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P( 1Z
annuitant 年金受益人 F/:Jp3@
annuity 年金 O~c\+~5M*
annuity contract 年金合约 8B;HMD
annuity on human life 人寿年金 Eb89B%L62G
antecedent debt 先前的债项 -J^t#R^$`
ante-dated cheque 倒填日期支票 mI,!8#
anticipated expenditure 预期开支 l~ZIv
anticipated net profit 预期纯利 bj_oA
i
anticipated revenue 预期收入 }TG=ZVi
anti-inflation measure 反通货膨胀措施 c=<5DC&p
anti-inflationary stance 反通货膨胀立场 '5}@#Mi
apparent deficit 表面赤字 6Gh3r
apparent financial solvency 表面偿债能力 '7UIzk|
apparent partner 表面合伙人 ]L_h3Xz\X
application for personal assessment 个人入息课税申请书 RP%7M8V){B
application of fund 资金应用 j'q Iq;y
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
NU%<Ws=
appointed actuary 委任精算师 3>%:%bP
appointed auditor 委任核数师;委任审计师 '\R/-.
appointed trustee 委任的受托人 L)3JTNiB
appointer 委任人 HB9|AQ4K
apportioned pro rata 按比例分摊 _e$T'*q
apportionment 分配;分摊 5^C.}/#>F
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S\ ) ~9?
apportionment formula 分摊方程式 }\]J?I+ A
apportionment of estate duty 遗产税的分摊 V]P%@<C
appraisal 估价;评估 MXrh[QCU)
appreciable growth 可观增长 ~'e/lX9g-
appreciable impact 显着影响 1B;sSp.>
appreciable increase 可观增长 ZgL4$%
appreciation 增值;升值 Z4/rqU
appreciation against other currencies 相对其他货币升值 4w:_4qyb
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !' No5
appreciation tax 增值税 ?+S& `%?
appropriation 拨款;拨用;拨付 L
"L@4B
appropriation account 拨款帐目 p-zWfXn!P
Appropriation Bill 拨款法案 aUN!Sd2,
appropriation-in-aid system 补助拨款办法 O>zM(I+p
approved assets 核准资产 *ws!8-)fH
approved basket stock 认可一篮子证券 $Blo`'
approved budget 核准预算 #k1%}k=
approved charitable donation 认可慈善捐款 /YWoDHL
approved charitable institution 认可慈善机构 zF'{{7o
approved currency 核准货币;认可货币 /s>ZT8vaAs
approved estimates 核准预算 x )wI
Go
approved estimates of expenditure 核准开支预算 Q9N=yz
approved overseas insurer 核准海外保险人 uuzDu]Gwu
approved overseas trust company 核准海外信托公司 UDHk@M
approved pooled investment fund 核准汇集投资基金 4Wq{ch
approved provident fund scheme 认可公积金计划 Y B@\"|}
approved provision 核准拨款 Af:4 XSO6
approved redeemable share 核准可赎回股份 )FM/
^
approved regional stock 认可地区性证券 s%Q
pb{
approved retirement scheme 认可退休金计划 &_
Ewu@4
approved subordinated loan 核准附属贷款 R/M:~h~F!
arbitrage 套戥;套汇;套利 ]BU
,*YaB
arbitrageur 套戥者;套汇者 @4m_\]Wy
arbitrary amount 临时款项 B&_ 62`
arrangement 措施;安排;协定 .9WJ/RKZ\D
arrears 欠款 6>)]7(B<d
arrears of pay 欠付薪酬 }> k9]Y
arrears of revenue 逾期未收税款;逾期未收的帐项 |lIkmW{
articles of association 组织章程;组织细则;组织章程细则 o_p//S#q
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 e@s+]a8D-k
ascertainment of profit 确定利润 2>#Pt^R:C
"Asia Clear" “亚洲结算系统”