allotment 分配;配股 or`stBx
allotment notice 股份配售通知;配股通知 k5(yf~!c
allotment of shares 股份分配 ':4pH#E
allowable 可获宽免;免税的 *'-^R9dN.S
allowable business loss 可扣除的营业亏损 MGDv4cFE.
allowable expenses 可扣税的支出
b%j:-^0V
allowance 免税额;津贴;备抵;准备金 ulJYJ+CC!
allowance for debts 债项的免税额 \-w s[
allowance for depreciation by wear and tear 耗损折旧免税额 <t{AY^:r
allowance for funeral expenses 殡殓费的免税额 H%aLkV!J
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 vW3Zu B
allowance for repairs and outgoings 修葺及支出方面的免税额 U:hC!t:
allowance to debtor 给债务人的津贴 _Qc\v0%
alteration of capital 资本更改 vI}S6-"<
alternate trustee 候补受托人 kH-b!
amalgamation 合并 3HR]T Q%r
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p5VSSvV\K
ambit of charges 征税范围;收费范围 z-gG(
amended valuation 经修订的估值 uf]$@6)
American Commodities Exchange 美国商品交易所 [)vwg`]
American Express Bank Limited 美国运通银行 ,6\f4/
American Stock Exchange 美国证券交易所 _\PoZ|G4y
amortization 摊销 e}AJxBE
amount due from banks 存放银行同业的款项 4LJ}>e
amount due from banks abroad 存放海外银行同业的款项 Z"Ni
Y
amount due from holding companies 控股公司欠款 t'x:fO?cp
amount due from local banks 存放本港银行同业的款项 6qpV53H
amount due to banks 银行同业的存款 ~la04wR28
amount due to banks abroad 海外银行同业的存款 e/jM+%
amount due to holding companies 控股公司存款 |9Ks13?Ck
amount due to local banks 本港银行同业的存款 J5( D7rp#
amount due to outport banks 外埠银行同业的存款 l?_!e
A
amount for note issue 发行纸币的款额 o;_bs~}y
amount of bond 担保契据的款额 ?Zp!AV
amount of consideration 代价款额 UyKG$6F?3
amount of contribution 供款数额 /,$\H
amount of indebtedness 负债款额 ld:alEo
amount of principal of the loan 贷款本金额 ER1mA:8>E
amount of rates chargeable 应征差饷数额 BM~niW;k
amount of share capital 股本额 =c^=Yvc7U
amount of sums assured 承保款额 dU3>h[q
amount of variation 变动幅度 i9U_r._qj;
amount of vote 拨款数额 u(WQWsN
amount payable 应付款额 pF+wHMhUe
amount receivable 应收款额 <dPxy`_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WTs[Sud/
analysis 分析 f<p4P
kv
ancillary risk 附属风险 ~9YA!48
annual account 周年帐目;周年帐目报表;年度决算;年结 h!CX`pBM
annual accounting date 年结日期 )Hm[j)YI
annual allowance 每年免税额;年积金;年度津贴;年津 HTyF<K
annual balance 年度余额 /Py>HzRE:
annual disposable income 每年可动用收入 i/~QJ1C
annual estimates 周年预算 HKN"$(Q
annual fee 年费 :P~&
b P
annual general meeting 周年大会 [Fj+p4*N
annual growth rate 年增率;每年增长率 8'WMspX
annual long-term supplement 长期个案每年补助金 q)xl$*g
annual pensionable emolument 可供计算退休金的年薪 @Qjl`SL%O^
annual report 年报 RXS| -_$
Annual Report on the Consumer Price Index 《消费物价指数年报》 0W%}z}/N
annual return 周年报表;周年申报表;每年报税表格 I4f
Annual Return Rules 《周年报表规则》 ?iEXFYJG
annual review of consumer prices 每年消费物价回顾 1$D`Z/N"A
annual roll-forward basis 逐年延展方式 C;:L~)C@t
annual salary 年薪 ,xD*^>!
annual statement 年度报表;年度决算表 [*{\R`M
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U3+_'"
annuitant 年金受益人 b_gN?F7_
annuity 年金 T_tDpq_|
annuity contract 年金合约 BRXb<M^;_
annuity on human life 人寿年金 D6)Cjc>a
antecedent debt 先前的债项 4S0++Hp4
ante-dated cheque 倒填日期支票 rspoSPnY1
anticipated expenditure 预期开支 {F+M&+``
anticipated net profit 预期纯利 Etc?; Z[F#
anticipated revenue 预期收入 pkN:D+gS
anti-inflation measure 反通货膨胀措施 X>Xp&o
anti-inflationary stance 反通货膨胀立场 6Vbv$ AU
apparent deficit 表面赤字 m|2]lb
apparent financial solvency 表面偿债能力 i,Wm{+H-O
apparent partner 表面合伙人 _Z66[T+M
application for personal assessment 个人入息课税申请书 Pn'(8bRm
application of fund 资金应用 OV("mNh
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 ~{,vg4L
appointed actuary 委任精算师 ?}3PJVy?
appointed auditor 委任核数师;委任审计师 Sa?5iFg
appointed trustee 委任的受托人 tGO[A#9a
appointer 委任人 !Xx<~lIC
apportioned pro rata 按比例分摊 bqQO E4;
apportionment 分配;分摊 Z~phOv
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,rB9esxic
apportionment formula 分摊方程式 `\F%l?aY
apportionment of estate duty 遗产税的分摊 Q^MXiEO+
appraisal 估价;评估 IgiF,{KE,
appreciable growth 可观增长
q]i(CaKh
appreciable impact 显着影响 vMZ7uO
appreciable increase 可观增长 Ns!3-
Y
appreciation 增值;升值 L740s[,`o#
appreciation against other currencies 相对其他货币升值 yg+IkQDf4U
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }EedHS
appreciation tax 增值税 Ueg N-n
appropriation 拨款;拨用;拨付 [cQ<dVaTX
appropriation account 拨款帐目 `zzKD2y
Appropriation Bill 拨款法案 h/X5w4
appropriation-in-aid system 补助拨款办法 gF,[u
approved assets 核准资产 +r-dr>&H@
approved basket stock 认可一篮子证券 wsJ%*
eYf
approved budget 核准预算 /y9J)lx
approved charitable donation 认可慈善捐款 ;]&~D
+XH
approved charitable institution 认可慈善机构 u3*NO
)O
approved currency 核准货币;认可货币 A`x
-L
approved estimates 核准预算 5@UC c
approved estimates of expenditure 核准开支预算 n-hvh-ZO
approved overseas insurer 核准海外保险人 ;naq-%'Sg
approved overseas trust company 核准海外信托公司 zD)IU_GWa
approved pooled investment fund 核准汇集投资基金 zY1s7/$i
approved provident fund scheme 认可公积金计划 kByrhK5U
approved provision 核准拨款 +=6RmId+X
approved redeemable share 核准可赎回股份 ."IJmv
approved regional stock 认可地区性证券 i+)}aA
approved retirement scheme 认可退休金计划 &}nBenYp
approved subordinated loan 核准附属贷款 (aJP: ^
arbitrage 套戥;套汇;套利 t/d' ,Khg
arbitrageur 套戥者;套汇者 mWli}j#
arbitrary amount 临时款项 hg?j)jl|
arrangement 措施;安排;协定 r:c@17
arrears 欠款 g=FDm*
arrears of pay 欠付薪酬 SE;Tujwhqi
arrears of revenue 逾期未收税款;逾期未收的帐项 )+n,5W
articles of association 组织章程;组织细则;组织章程细则 p<=(GY-
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 N p|'7D
ascertainment of profit 确定利润 jD '
"Asia Clear" “亚洲结算系统”