allotment 分配;配股 H\ NO4=
allotment notice 股份配售通知;配股通知 KcSvf;sx
allotment of shares 股份分配 ` "9Y.KU
allowable 可获宽免;免税的 xR%CS`0R
allowable business loss 可扣除的营业亏损 ."H5.'
allowable expenses 可扣税的支出 3FS:]|oC
allowance 免税额;津贴;备抵;准备金 Mk^o*L{H
allowance for debts 债项的免税额 9,9( mbWJv
allowance for depreciation by wear and tear 耗损折旧免税额 m=n
V$H
allowance for funeral expenses 殡殓费的免税额 4BCZ~_
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ^%_LA't'R
allowance for repairs and outgoings 修葺及支出方面的免税额 ?n_Y_)9
allowance to debtor 给债务人的津贴 =,(Ba'
alteration of capital 资本更改 O'p
7^"M
alternate trustee 候补受托人 %i^%D
amalgamation 合并 vF*H5\ m<a
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !Hgq7v
ZG
ambit of charges 征税范围;收费范围 5[;^Em)C
amended valuation 经修订的估值 @4&sL] (q
American Commodities Exchange 美国商品交易所 sGzd c
American Express Bank Limited 美国运通银行 KR z\ct|
American Stock Exchange 美国证券交易所 , X|oCD
amortization 摊销 Qs4Jl ;Y _
amount due from banks 存放银行同业的款项 x-q er-
amount due from banks abroad 存放海外银行同业的款项 cOS|B1xG
amount due from holding companies 控股公司欠款 uT=sDWD:
amount due from local banks 存放本港银行同业的款项 M.t5,NJ
amount due to banks 银行同业的存款 6)H70VPJ
amount due to banks abroad 海外银行同业的存款 txliZ|.O
amount due to holding companies 控股公司存款 )ll}hGS
amount due to local banks 本港银行同业的存款 @jjp\ ~
amount due to outport banks 外埠银行同业的存款 6 C
amount for note issue 发行纸币的款额 n2TvPt\
amount of bond 担保契据的款额 fE M8/bhq
amount of consideration 代价款额 tFb49zbk
amount of contribution 供款数额 *WOA",gZ
amount of indebtedness 负债款额 J4x1qY)Y&v
amount of principal of the loan 贷款本金额 J]Y." hi
amount of rates chargeable 应征差饷数额 ku\_M
amount of share capital 股本额 E|Z Y2&J`4
amount of sums assured 承保款额 *BSL=8G{
amount of variation 变动幅度 9}5Q5OZ
amount of vote 拨款数额 n /rQ*hr
amount payable 应付款额 #opFUX-
amount receivable 应收款额 8)sqj=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g*8s
h
analysis 分析 CjIkRa@!x
ancillary risk 附属风险 Kw'A%7^e
annual account 周年帐目;周年帐目报表;年度决算;年结 WT!%FQ9
annual accounting date 年结日期 /(vT49(]
annual allowance 每年免税额;年积金;年度津贴;年津 r$*k-c9Bf
annual balance 年度余额 ydBoZ3 }
annual disposable income 每年可动用收入 2< ^B]N
annual estimates 周年预算 4R^'+hy|?
annual fee 年费 Q:tW LVE#0
annual general meeting 周年大会 C[wnor!
annual growth rate 年增率;每年增长率 X8Gw8^t
annual long-term supplement 长期个案每年补助金 "bC8/^
annual pensionable emolument 可供计算退休金的年薪 "j~=YW+l
annual report 年报 rMLCtGi
Annual Report on the Consumer Price Index 《消费物价指数年报》 N7Dm,Q ]
annual return 周年报表;周年申报表;每年报税表格 ^
W'\8L
Annual Return Rules 《周年报表规则》 oz@yF)/Sm
annual review of consumer prices 每年消费物价回顾 0*h
\
/!e
annual roll-forward basis 逐年延展方式 2,dGRf
annual salary 年薪 -O -_F6p'D
annual statement 年度报表;年度决算表 {T=I~#LjMI
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 l HZf'P_Wx
annuitant 年金受益人 V18w
annuity 年金 t t#M4n@
annuity contract 年金合约 a*=\-;HaZ
annuity on human life 人寿年金 q"
fK
"H-j
antecedent debt 先前的债项 $zDW)%nAX
ante-dated cheque 倒填日期支票 u5%.T0
P
anticipated expenditure 预期开支 Lv#DIQ8y
anticipated net profit 预期纯利 U9kt7#@FDK
anticipated revenue 预期收入 >b<
br
anti-inflation measure 反通货膨胀措施 ]xV7)/b5G
anti-inflationary stance 反通货膨胀立场 KXYq|w
apparent deficit 表面赤字 QNn$`Qz.
apparent financial solvency 表面偿债能力 !t[X/iu
apparent partner 表面合伙人 }LQ&AIRN
application for personal assessment 个人入息课税申请书 'ApWYt
application of fund 资金应用 AY|8wf,LS
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 kg+"Ta[9
appointed actuary 委任精算师
aS:17+!
appointed auditor 委任核数师;委任审计师 >|H=25N>;
appointed trustee 委任的受托人 }1epn#O_4
appointer 委任人 Ks9"U^bPs
apportioned pro rata 按比例分摊 b\H~Ot[i
apportionment 分配;分摊 Mx[tE?!2
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vhdT"7`U
apportionment formula 分摊方程式 Z#MPlw0B
apportionment of estate duty 遗产税的分摊 F|Jo|02
appraisal 估价;评估 R6CxNPRJ
appreciable growth 可观增长 OfY>~d
appreciable impact 显着影响 :6Bk<
appreciable increase 可观增长 Xg#Dbf4
appreciation 增值;升值 T3!l{vG
\O
appreciation against other currencies 相对其他货币升值 5qB>Song
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uu8Z2M
appreciation tax 增值税 ;k!bv|>n
appropriation 拨款;拨用;拨付 ejD;lvf
appropriation account 拨款帐目 :^! wQ""
Appropriation Bill 拨款法案 L@0DT&5
appropriation-in-aid system 补助拨款办法 e2 Ba@e-
approved assets 核准资产 A+NLo[swwu
approved basket stock 认可一篮子证券 u6cWLVt
approved budget 核准预算 0;r+E*`DA
approved charitable donation 认可慈善捐款 ym8\q:N(R
approved charitable institution 认可慈善机构 D)f hk!<
approved currency 核准货币;认可货币 z2S53^C*
approved estimates 核准预算 8_m dh +
approved estimates of expenditure 核准开支预算 \S1WF?<,
approved overseas insurer 核准海外保险人 Fg`r:,(a
approved overseas trust company 核准海外信托公司
{.;MsE
approved pooled investment fund 核准汇集投资基金 R&=Y7MfZ
approved provident fund scheme 认可公积金计划 O. @_2
approved provision 核准拨款 (m~MyT#S
approved redeemable share 核准可赎回股份 ] E`J5o}op
approved regional stock 认可地区性证券 ,7k)cNstW
approved retirement scheme 认可退休金计划 F(}d|z@@
approved subordinated loan 核准附属贷款 x
1?p+
arbitrage 套戥;套汇;套利 X62z>mM
arbitrageur 套戥者;套汇者 V'\4sPt
arbitrary amount 临时款项 N{
;
{<C9Z
arrangement 措施;安排;协定 s%;18V:pi
arrears 欠款 ]:Ocu--
arrears of pay 欠付薪酬 !Kd/
lDY
arrears of revenue 逾期未收税款;逾期未收的帐项 9e1gjC\ c
articles of association 组织章程;组织细则;组织章程细则 .lTU[(qwu
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 wzT+V,
ascertainment of profit 确定利润 pA"pt~6
"Asia Clear" “亚洲结算系统”