allotment 分配;配股 z, f
allotment notice 股份配售通知;配股通知 BYKONZu
allotment of shares 股份分配 Y9w^F_relL
allowable 可获宽免;免税的 ?c6`p3p3L
allowable business loss 可扣除的营业亏损 U;qGUqI
allowable expenses 可扣税的支出 ]Jum(1Bo
allowance 免税额;津贴;备抵;准备金 !zW22M
allowance for debts 债项的免税额 yh'P17N|q
allowance for depreciation by wear and tear 耗损折旧免税额 F, 39'<N[
allowance for funeral expenses 殡殓费的免税额 7`pK=E}+
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~\yk{1S
allowance for repairs and outgoings 修葺及支出方面的免税额 oNFvRb2Rd
allowance to debtor 给债务人的津贴 `^G?+p2E
alteration of capital 资本更改 G@=H='
:~
alternate trustee 候补受托人 Qk)E:
amalgamation 合并 sWGc1jC?.F
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A?;KfVq
ambit of charges 征税范围;收费范围 ZR*Dl.GWY
amended valuation 经修订的估值 R[bI4|t
American Commodities Exchange 美国商品交易所 ] v8 .ym
American Express Bank Limited 美国运通银行 j` 5K7~hv
American Stock Exchange 美国证券交易所 '<!T'l:R:/
amortization 摊销 SKdh!*G
amount due from banks 存放银行同业的款项 7
O]$2
amount due from banks abroad 存放海外银行同业的款项 _9B
^@~
amount due from holding companies 控股公司欠款 5f-eWW]!
amount due from local banks 存放本港银行同业的款项 IPa)+ ZQ
amount due to banks 银行同业的存款
?}Y;/Lwx
amount due to banks abroad 海外银行同业的存款 Q^@z]Sc[
amount due to holding companies 控股公司存款 WW[G ne
amount due to local banks 本港银行同业的存款 y yqya[-11
amount due to outport banks 外埠银行同业的存款 U^~jB= =]
amount for note issue 发行纸币的款额 o'*7I|7a
amount of bond 担保契据的款额 t
\;,$i
amount of consideration 代价款额 av:9kPKm
amount of contribution 供款数额 [:"7B&&A
amount of indebtedness 负债款额 SMMvRF`7
amount of principal of the loan 贷款本金额 F&6Xo]?
amount of rates chargeable 应征差饷数额 hTS?+l
amount of share capital 股本额 "b
`R_gG9
amount of sums assured 承保款额 d#Xt2
amount of variation 变动幅度 NU/:jr.W#
amount of vote 拨款数额 Pu `;B
amount payable 应付款额 c-".VF
amount receivable 应收款额 #
M18&ld,r
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `F,*NESv
analysis 分析 a`E1rK'
ancillary risk 附属风险 %VsIg
annual account 周年帐目;周年帐目报表;年度决算;年结 Sf"]enwB
annual accounting date 年结日期 UtzM+7r@
annual allowance 每年免税额;年积金;年度津贴;年津 IM 8lA
annual balance 年度余额 V'm4DR#M
annual disposable income 每年可动用收入 NB#-W4NA
annual estimates 周年预算 dOx0'q"Z
annual fee 年费 >sl#2,br
annual general meeting 周年大会 l0@+&Xj
annual growth rate 年增率;每年增长率 .j l|?o
annual long-term supplement 长期个案每年补助金 /5&'U!:+
annual pensionable emolument 可供计算退休金的年薪 89+Q^79m
annual report 年报 xwe^_7
Annual Report on the Consumer Price Index 《消费物价指数年报》 L>>Cx`ASi
annual return 周年报表;周年申报表;每年报税表格 N~0~1
WQn
Annual Return Rules 《周年报表规则》 9yWQ}h
annual review of consumer prices 每年消费物价回顾 WJs2d73Qp
annual roll-forward basis 逐年延展方式 r{
}&* Y
annual salary 年薪 +S
C;@'
annual statement 年度报表;年度决算表 [
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 TZ>_N;jTZ
annuitant 年金受益人 g|V md
annuity 年金 '@3Kq\/
annuity contract 年金合约 o3kVcX^
annuity on human life 人寿年金 }MCJ$=5
antecedent debt 先前的债项 (I0QwB
ante-dated cheque 倒填日期支票 P8\bi"iiN
anticipated expenditure 预期开支 vC|V8ea
anticipated net profit 预期纯利 Ow f:Kife
anticipated revenue 预期收入 z]33_[G1U
anti-inflation measure 反通货膨胀措施 {wy#HYhv
anti-inflationary stance 反通货膨胀立场 m{{
8#@g
apparent deficit 表面赤字 0k):OVfm=
apparent financial solvency 表面偿债能力 FAbl5VW'
apparent partner 表面合伙人 kHx6]<
application for personal assessment 个人入息课税申请书 )D>= \Me
application of fund 资金应用 2|:xb9#
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Xn3
\a81
appointed actuary 委任精算师 vd ]75
appointed auditor 委任核数师;委任审计师 na-mh
E,H
appointed trustee 委任的受托人 PH6NU&H
appointer 委任人 o@j)clf
apportioned pro rata 按比例分摊 dVe
apportionment 分配;分摊 p*OpO&oodu
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SQ0t28N3h
apportionment formula 分摊方程式 = k7}[!T
apportionment of estate duty 遗产税的分摊 EI!e0V1!
appraisal 估价;评估 lN,)T%[
0-
appreciable growth 可观增长 l?J|Ip2W
appreciable impact 显着影响 Bkh1VAT
appreciable increase 可观增长 vAH `tPi>
appreciation 增值;升值 c2fqueK|:W
appreciation against other currencies 相对其他货币升值 /\e&nYz
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VyWPg7}e
appreciation tax 增值税 zilM+BZ8
appropriation 拨款;拨用;拨付 pon0!\ZT=
appropriation account 拨款帐目 XJ{b_h#N
Appropriation Bill 拨款法案 D5gDVulsh
appropriation-in-aid system 补助拨款办法 dRu|*s
approved assets 核准资产 [rf.&
approved basket stock 认可一篮子证券 ;fl3'.S[
approved budget 核准预算 *CS2ndp
approved charitable donation 认可慈善捐款 7'1 +i
approved charitable institution 认可慈善机构 A$;"9F@
approved currency 核准货币;认可货币 }[c,/NH
approved estimates 核准预算 ccm(r~lhJ
approved estimates of expenditure 核准开支预算 u>-pgu
approved overseas insurer 核准海外保险人 9?L,DThQ
approved overseas trust company 核准海外信托公司 HLsG<#
approved pooled investment fund 核准汇集投资基金 Y24H`
s1u/
approved provident fund scheme 认可公积金计划 22_%u=p-|
approved provision 核准拨款 Z@d(0 z
approved redeemable share 核准可赎回股份 K
a|,
qkb
approved regional stock 认可地区性证券 g+ P
approved retirement scheme 认可退休金计划 \2huDNW&
!
approved subordinated loan 核准附属贷款
RI</T3%~
arbitrage 套戥;套汇;套利 y L|'K}
arbitrageur 套戥者;套汇者 JK_(!
arbitrary amount 临时款项 c3]X#Qa#m$
arrangement 措施;安排;协定 n,vs(ZL:
arrears 欠款 w_hN2eYo&e
arrears of pay 欠付薪酬 !,z==Qp|v
arrears of revenue 逾期未收税款;逾期未收的帐项 >Ndck2@
articles of association 组织章程;组织细则;组织章程细则 .QVZ!
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 C]'ru
ascertainment of profit 确定利润 yG..B
"Asia Clear" “亚洲结算系统”