allotment 分配;配股 ]=_BK!O
allotment notice 股份配售通知;配股通知 525xm"Bs
allotment of shares 股份分配 X^@d@xU4v
allowable 可获宽免;免税的 i!Ne<Q
allowable business loss 可扣除的营业亏损 "=
%-
allowable expenses 可扣税的支出 a%-Yl%#
allowance 免税额;津贴;备抵;准备金 xt`znNN
allowance for debts 债项的免税额 %/>_o{"hw
allowance for depreciation by wear and tear 耗损折旧免税额 x3WY26e
allowance for funeral expenses 殡殓费的免税额 cb
UVeh7Q
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 '.^JN@
allowance for repairs and outgoings 修葺及支出方面的免税额 j+Tk|GRab
allowance to debtor 给债务人的津贴 1r.q]^Pq~
alteration of capital 资本更改 7,O^c+
alternate trustee 候补受托人 ;M JM~\L0
amalgamation 合并 ;eA~z"g
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2.:b
ambit of charges 征税范围;收费范围 XRNL;X%}7
amended valuation 经修订的估值 fc\hQXYv
American Commodities Exchange 美国商品交易所 W``e6RX-
American Express Bank Limited 美国运通银行 A"P1B]
American Stock Exchange 美国证券交易所 LpF6e9V\Wp
amortization 摊销 nl?|X2?C
amount due from banks 存放银行同业的款项 ?9PNCd3$d
amount due from banks abroad 存放海外银行同业的款项 NuXU2w~
amount due from holding companies 控股公司欠款 9(
B)
amount due from local banks 存放本港银行同业的款项 C3memimN
amount due to banks 银行同业的存款 lX7#3ti:
amount due to banks abroad 海外银行同业的存款 KztF#[64W^
amount due to holding companies 控股公司存款 Y<M
}'t
amount due to local banks 本港银行同业的存款 Rdv"Aj:
amount due to outport banks 外埠银行同业的存款 ry
U0x
amount for note issue 发行纸币的款额 GvVuF S>y
amount of bond 担保契据的款额 g6*}&.&
amount of consideration 代价款额 e%f8|3<6
amount of contribution 供款数额 _p~
`nQ=7
amount of indebtedness 负债款额 R'80 {
amount of principal of the loan 贷款本金额 y\%4Dir
amount of rates chargeable 应征差饷数额 nDPfr\\
amount of share capital 股本额 &!_Ko`b8K
amount of sums assured 承保款额 I]$kVa1iN
amount of variation 变动幅度 ph|3M<q6
amount of vote 拨款数额 0
Q1}u@G
amount payable 应付款额 ?s
_q|d_
amount receivable 应收款额 g1}RA@9
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &MKv_
analysis 分析 wDSU~\
ancillary risk 附属风险 ZERd#7@m+
annual account 周年帐目;周年帐目报表;年度决算;年结 Z> &PM06
annual accounting date 年结日期 O=+C Kx@
annual allowance 每年免税额;年积金;年度津贴;年津 {uhw ^)v
annual balance 年度余额 aH>.o 1;
annual disposable income 每年可动用收入 ).vdKNzw
annual estimates 周年预算 4b<:67
%
annual fee 年费 )^r4|WYyt
annual general meeting 周年大会 #G\)ZheG
annual growth rate 年增率;每年增长率 (d~'H{q
annual long-term supplement 长期个案每年补助金 xAoozDj
annual pensionable emolument 可供计算退休金的年薪 M1
oCa,8M+
annual report 年报 ?Dfgyz
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~E`l4'g?
annual return 周年报表;周年申报表;每年报税表格 c[;I\g
Annual Return Rules 《周年报表规则》 CBF>157B
annual review of consumer prices 每年消费物价回顾 VWNmqeP
annual roll-forward basis 逐年延展方式 lvFHr}W
annual salary 年薪 MW&;{m?2(
annual statement 年度报表;年度决算表 EoY570PN
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 U3Dy:K[
annuitant 年金受益人 [`
i;gx[^
annuity 年金
k/t4
annuity contract 年金合约 Oi{jzP
annuity on human life 人寿年金 [qb#>P2G3
antecedent debt 先前的债项 M2m@N-+R
ante-dated cheque 倒填日期支票 WM"I
r1
anticipated expenditure 预期开支 !G 8SEWP
anticipated net profit 预期纯利 3W27R
anticipated revenue 预期收入 D)mqe-%1
anti-inflation measure 反通货膨胀措施 c5]1aFKz
anti-inflationary stance 反通货膨胀立场 \dCdyl6V
apparent deficit 表面赤字
k&rl%P
apparent financial solvency 表面偿债能力 j0OxR.S
apparent partner 表面合伙人 LS \4y&J40
application for personal assessment 个人入息课税申请书
aFbA=6
application of fund 资金应用 MqNp*n2
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 $60+}B`m
appointed actuary 委任精算师 {j(,Q qB;f
appointed auditor 委任核数师;委任审计师 S[%86(,*gP
appointed trustee 委任的受托人 3_D$
6/i
appointer 委任人 :|d3BuY
apportioned pro rata 按比例分摊 T{ojla(
apportionment 分配;分摊 . Bv;Zv
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |M+ !O93
apportionment formula 分摊方程式 }5%!:=
apportionment of estate duty 遗产税的分摊 "q%Q[^b
appraisal 估价;评估 Nlo*vu
appreciable growth 可观增长 u'iOa
appreciable impact 显着影响 i|2Q}$3t2
appreciable increase 可观增长 s^E%Ukm
appreciation 增值;升值 ++FMkeHZ
appreciation against other currencies 相对其他货币升值 'g$|:bw/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `4$" mO>+
appreciation tax 增值税 0Uybh.dC
appropriation 拨款;拨用;拨付 _p90Zm-3X
appropriation account 拨款帐目 {Ynr(J.
Appropriation Bill 拨款法案 Qn6&M
appropriation-in-aid system 补助拨款办法 ;[*7UE+#7
approved assets 核准资产 bhFzu[B
approved basket stock 认可一篮子证券 0chBw~@*s
approved budget 核准预算 <Z}2A8mjY
approved charitable donation 认可慈善捐款 1[^2f70n
approved charitable institution 认可慈善机构 +nZx{d,wt
approved currency 核准货币;认可货币 2"2b\b}my
approved estimates 核准预算 ;Cv x48
approved estimates of expenditure 核准开支预算 I|08[
mO
approved overseas insurer 核准海外保险人 7 Xw#
approved overseas trust company 核准海外信托公司 [P"#?7 N
approved pooled investment fund 核准汇集投资基金 fv}h;?C
approved provident fund scheme 认可公积金计划 tcmG>^YM
approved provision 核准拨款 OI1&Z4Lx
approved redeemable share 核准可赎回股份 (LGx;9S?
approved regional stock 认可地区性证券 5z=;q!3
approved retirement scheme 认可退休金计划 ^[5yff 4
approved subordinated loan 核准附属贷款 :xv"m
{8+
arbitrage 套戥;套汇;套利 6o
{41
@v(
arbitrageur 套戥者;套汇者 |2^cPnv?G&
arbitrary amount 临时款项 8+lM6O ~!
arrangement 措施;安排;协定 c7sW:Yzil
arrears 欠款 e)GFJ3sW_
arrears of pay 欠付薪酬 @y)fR.!)1$
arrears of revenue 逾期未收税款;逾期未收的帐项 6 Rg{^E Rf
articles of association 组织章程;组织细则;组织章程细则 e6,/i
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 |wWBV{^
ascertainment of profit 确定利润 vrQ/Yf:\B
"Asia Clear" “亚洲结算系统”