allotment 分配;配股 GsQ*4=C
allotment notice 股份配售通知;配股通知 9Fo fr
allotment of shares 股份分配 Vw tZLP36
allowable 可获宽免;免税的 Bc7V)YK
allowable business loss 可扣除的营业亏损 m8R9{LC
allowable expenses 可扣税的支出 R=Zn -q
allowance 免税额;津贴;备抵;准备金 NGC,lv
allowance for debts 债项的免税额 Yd
EptAI
allowance for depreciation by wear and tear 耗损折旧免税额 .IarkeCtb
allowance for funeral expenses 殡殓费的免税额 ({s6eqMhDd
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 l<g5yY
yf
allowance for repairs and outgoings 修葺及支出方面的免税额 TlZT1H
allowance to debtor 给债务人的津贴 j.e0;!
(L}
alteration of capital 资本更改 @"-</x3o
alternate trustee 候补受托人 d}'U?6ob
amalgamation 合并 N_eX/ux
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tVuWVJ4M
ambit of charges 征税范围;收费范围 B* kcNlW
amended valuation 经修订的估值 E/M_lvQ
American Commodities Exchange 美国商品交易所 7hP<f}xL
American Express Bank Limited 美国运通银行 dU) ]:>Uz
American Stock Exchange 美国证券交易所 \Ig68dFf%
amortization 摊销 6W[}$#w
amount due from banks 存放银行同业的款项 vhbDb)J
amount due from banks abroad 存放海外银行同业的款项 ]\-^>!F #K
amount due from holding companies 控股公司欠款 S$TmZk=
amount due from local banks 存放本港银行同业的款项 FBx_c;)9Z
amount due to banks 银行同业的存款
e^p
+1-B
amount due to banks abroad 海外银行同业的存款 x8Loyt_C
amount due to holding companies 控股公司存款 M_v?9L
amount due to local banks 本港银行同业的存款 "@R>J?Cc+
amount due to outport banks 外埠银行同业的存款 Hy.AyU|L
amount for note issue 发行纸币的款额 `Z:R Ce^
amount of bond 担保契据的款额 1 `^Rdi0
amount of consideration 代价款额 q6Rr.A
amount of contribution 供款数额 :Z`:nq.a
amount of indebtedness 负债款额 PyVC}dUAX
amount of principal of the loan 贷款本金额 \B F*m"lz
amount of rates chargeable 应征差饷数额 w(ln5q
amount of share capital 股本额 x:-.+C%
amount of sums assured 承保款额 De7Ts
amount of variation 变动幅度 F+R?a+e
amount of vote 拨款数额 _Zk{!
amount payable 应付款额 2M#M"LHo
amount receivable 应收款额 f-DL:@crU
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *eI)Z=8
analysis 分析 |4$M]M f0
ancillary risk 附属风险 .2d9?p3Y
annual account 周年帐目;周年帐目报表;年度决算;年结 fjvN$NgVs
annual accounting date 年结日期 valtev0<
annual allowance 每年免税额;年积金;年度津贴;年津 dS^T$sz.co
annual balance 年度余额 sn
7AR88M;
annual disposable income 每年可动用收入 QaUm1i#
annual estimates 周年预算 D\Ij
yZ-O
annual fee 年费 7Q\|=$2
annual general meeting 周年大会 #/PA A
annual growth rate 年增率;每年增长率 5T sU Qc
annual long-term supplement 长期个案每年补助金 ]7-&V-Ct*
annual pensionable emolument 可供计算退休金的年薪 DZzN>9<)^
annual report 年报 hxce\OuU0h
Annual Report on the Consumer Price Index 《消费物价指数年报》 5F`;yh+e
annual return 周年报表;周年申报表;每年报税表格 g^*<f8 ~d
Annual Return Rules 《周年报表规则》 ;iDPn2?6?x
annual review of consumer prices 每年消费物价回顾 zJe#m|Z
annual roll-forward basis 逐年延展方式 r0p w_j
annual salary 年薪 zdXkR]
annual statement 年度报表;年度决算表 ^u3V
E
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G\|,5HED
annuitant 年金受益人 *s@Qtgu
annuity 年金 @lJzr3}WZ
annuity contract 年金合约 !9 fz(9
annuity on human life 人寿年金 z-M3
antecedent debt 先前的债项 \fr-<5w7 9
ante-dated cheque 倒填日期支票 Aw&tP[N[
anticipated expenditure 预期开支 [+O"<Ua
anticipated net profit 预期纯利 5 ae2<Y=
anticipated revenue 预期收入 ge]STSM0n7
anti-inflation measure 反通货膨胀措施 ECv)v
anti-inflationary stance 反通货膨胀立场 2]% h$f+
apparent deficit 表面赤字 !i=nSqW
apparent financial solvency 表面偿债能力 9 \^|6k,
apparent partner 表面合伙人 ~]ZpA-*@Ut
application for personal assessment 个人入息课税申请书 wAnb
Di{W
application of fund 资金应用 v[Kxja;
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 R<B7K?SxV~
appointed actuary 委任精算师 f/CuE%7BR
appointed auditor 委任核数师;委任审计师
C6rg<tCH
appointed trustee 委任的受托人 Z7 E
appointer 委任人
yf&7P;A
apportioned pro rata 按比例分摊 N},n `Yl.
apportionment 分配;分摊 &89oO@5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1S@vGq}
apportionment formula 分摊方程式 {Z
p\^/
apportionment of estate duty 遗产税的分摊 bH"hX
appraisal 估价;评估 eh"3NRrN
appreciable growth 可观增长 m3o,@=b
appreciable impact 显着影响 ;WldHaZ9r
appreciable increase 可观增长 YM5fyv?
appreciation 增值;升值 >E*$
E
appreciation against other currencies 相对其他货币升值 ;5@ t[r
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CbN!1E6).
appreciation tax 增值税 ou
%/l4dC
appropriation 拨款;拨用;拨付 b(9FZ]7S
appropriation account 拨款帐目 =J1rlnaaEL
Appropriation Bill 拨款法案 HF3f)}l$
appropriation-in-aid system 补助拨款办法 Rb\6;i8R
approved assets 核准资产 k}~O}~-
approved basket stock 认可一篮子证券 mFHH515
approved budget 核准预算 *Vho?P6y\Y
approved charitable donation 认可慈善捐款 V2N_8)s9W
approved charitable institution 认可慈善机构 2)j0Ai%
approved currency 核准货币;认可货币 $+7`Dy!
approved estimates 核准预算 O:da-xWJ
approved estimates of expenditure 核准开支预算 id$Ul?z8
approved overseas insurer 核准海外保险人 q 4V7
approved overseas trust company 核准海外信托公司 dx;k`r$w
approved pooled investment fund 核准汇集投资基金 vVL@K,q
approved provident fund scheme 认可公积金计划 gzeQ|m2]
approved provision 核准拨款 a')|1DnR
approved redeemable share 核准可赎回股份 1
T:Y 0
approved regional stock 认可地区性证券 3"rzb]=
R
approved retirement scheme 认可退休金计划 -j&Tc`j_
approved subordinated loan 核准附属贷款 Un6/e/6,
arbitrage 套戥;套汇;套利 =|=.>?t6Z0
arbitrageur 套戥者;套汇者 A'nq}t 3
arbitrary amount 临时款项 v!%5&: c3
arrangement 措施;安排;协定 ntmyNf?;
arrears 欠款 x"~~l
arrears of pay 欠付薪酬 f
nI|
arrears of revenue 逾期未收税款;逾期未收的帐项 <x!GE>sf+
articles of association 组织章程;组织细则;组织章程细则 >CkjUZu]&
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !~h}8'a?
ascertainment of profit 确定利润 DLCkM*'
"Asia Clear" “亚洲结算系统”