allotment 分配;配股 6Vnq|;W3Zv
allotment notice 股份配售通知;配股通知 "t^v;?4
allotment of shares 股份分配 JQ?`l)4
allowable 可获宽免;免税的 "pkdZ
allowable business loss 可扣除的营业亏损 ^QNc!{`
allowable expenses 可扣税的支出 SnE^\I^
O
allowance 免税额;津贴;备抵;准备金 M\{n+r-m
allowance for debts 债项的免税额 P<g(i 6]
allowance for depreciation by wear and tear 耗损折旧免税额 4r(0+SO
allowance for funeral expenses 殡殓费的免税额 +W4}&S
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 mB-,\{)
allowance for repairs and outgoings 修葺及支出方面的免税额 `X<B+:>v-
allowance to debtor 给债务人的津贴 811>dVq3/
alteration of capital 资本更改 2 .3_FXSt
alternate trustee 候补受托人 &_L%wV|[
amalgamation 合并 JmCMFqB9
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X,Na4~JO(
ambit of charges 征税范围;收费范围 z>W:+W"o
amended valuation 经修订的估值 g-qXS]y7
American Commodities Exchange 美国商品交易所 @` KYgjjH
American Express Bank Limited 美国运通银行 HoPpUq5,
American Stock Exchange 美国证券交易所 SES.&e|!6
amortization 摊销 FJeh=\
amount due from banks 存放银行同业的款项 `<9>X9.+
amount due from banks abroad 存放海外银行同业的款项 8e?/LA%MU
amount due from holding companies 控股公司欠款 h'"m,(a
amount due from local banks 存放本港银行同业的款项 x*Z'i<;B
amount due to banks 银行同业的存款 _)45G"M
amount due to banks abroad 海外银行同业的存款 sqKx?r72
amount due to holding companies 控股公司存款 {<yapBMw
amount due to local banks 本港银行同业的存款 $e+sqgU
amount due to outport banks 外埠银行同业的存款 +Kk1[fh-
amount for note issue 发行纸币的款额 IQJ"
B6U)
amount of bond 担保契据的款额 &Ym):pc
amount of consideration 代价款额 mGE!,!s}
amount of contribution 供款数额 -,")GA+[7
amount of indebtedness 负债款额 G[KjK$.Ts?
amount of principal of the loan 贷款本金额 2u$-(JfoS
amount of rates chargeable 应征差饷数额 W{;Qi&^ca
amount of share capital 股本额 &3SS.&g4W
amount of sums assured 承保款额 =\6)B{#T
amount of variation 变动幅度 e \Qys<2r
amount of vote 拨款数额 k o@ej
^
amount payable 应付款额 LSta]81B4L
amount receivable 应收款额 v_XN).f;
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m]jA(
analysis 分析 [|:{qQyD
ancillary risk 附属风险 ZeV@ X
annual account 周年帐目;周年帐目报表;年度决算;年结 l\Ozy
annual accounting date 年结日期 W_B=}lP@x
annual allowance 每年免税额;年积金;年度津贴;年津 y`RzcXblIZ
annual balance 年度余额 XO]^ +'U}p
annual disposable income 每年可动用收入 _=$~l^Y[
annual estimates 周年预算 l>\EkUT
annual fee 年费 n=!T(Hk
annual general meeting 周年大会 7
.29'
annual growth rate 年增率;每年增长率 SXw r$)4_
annual long-term supplement 长期个案每年补助金 lgews"
annual pensionable emolument 可供计算退休金的年薪 ?"@Fq2xgB4
annual report 年报 +iC:/CJL
Annual Report on the Consumer Price Index 《消费物价指数年报》 ob>)F^.iS
annual return 周年报表;周年申报表;每年报税表格 m%
L!eR
Annual Return Rules 《周年报表规则》 \9[vi +T
annual review of consumer prices 每年消费物价回顾 2}&ERW
annual roll-forward basis 逐年延展方式 +;W%v7%<
annual salary 年薪 d7^
`
annual statement 年度报表;年度决算表 g}%ODa !H
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 eC5*Q=ai,
annuitant 年金受益人 {L;sF=d
annuity 年金 d.+*o
annuity contract 年金合约 EA~xxKq
annuity on human life 人寿年金 #R5\k-I
antecedent debt 先前的债项 a{ST4d'T
ante-dated cheque 倒填日期支票 Bj7*2}
anticipated expenditure 预期开支 UC+Qn
anticipated net profit 预期纯利 eV"%(<{
anticipated revenue 预期收入 N1'"7eg/
anti-inflation measure 反通货膨胀措施 i~Tt\UA>
anti-inflationary stance 反通货膨胀立场 0$|VkMq(
apparent deficit 表面赤字 lfAy$qP"}
apparent financial solvency 表面偿债能力 2E40&
apparent partner 表面合伙人 c';~bYZ
application for personal assessment 个人入息课税申请书 d.f0OhQ
application of fund 资金应用 _\>y[e["p
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Owf!dMA;nF
appointed actuary 委任精算师 I<QUvs%e
appointed auditor 委任核数师;委任审计师 ]KuM's
appointed trustee 委任的受托人 Qm[((6}
appointer 委任人 br=e+]C Y)
apportioned pro rata 按比例分摊 .OJGo<#$f
apportionment 分配;分摊 z<eu=OD4t
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _YX% M|#
apportionment formula 分摊方程式 Ij(dgY
apportionment of estate duty 遗产税的分摊 <pk*z9
appraisal 估价;评估 /D"T\KNWr
appreciable growth 可观增长 [6TI_U~
appreciable impact 显着影响 !5d n7Wuj
appreciable increase 可观增长 "1s ]74
appreciation 增值;升值 ZJ{DW4#t
appreciation against other currencies 相对其他货币升值 O
?T~>|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D:9
^^uVp
appreciation tax 增值税 4&NB xe
appropriation 拨款;拨用;拨付 B<s+I#
appropriation account 拨款帐目 .45wwouZkc
Appropriation Bill 拨款法案 oI-Fr0!
appropriation-in-aid system 补助拨款办法 1le9YL1_g
approved assets 核准资产 7ZI{A*^vB
approved basket stock 认可一篮子证券 /eHf
8l
approved budget 核准预算 ;d<XcpK}
approved charitable donation 认可慈善捐款 dFg&|Lp
approved charitable institution 认可慈善机构 N
d>zq
approved currency 核准货币;认可货币 Sp[9vlo8
approved estimates 核准预算 .g/!u(iy
approved estimates of expenditure 核准开支预算 >IQ&*Bb
approved overseas insurer 核准海外保险人 sA6Hk
B.
approved overseas trust company 核准海外信托公司 .U(6])%;@
approved pooled investment fund 核准汇集投资基金 ANPG3^w
approved provident fund scheme 认可公积金计划 cPIyD?c
approved provision 核准拨款 ?4SYroXUX|
approved redeemable share 核准可赎回股份 u|23M,
approved regional stock 认可地区性证券 8GxT!
approved retirement scheme 认可退休金计划 U+VJiz<!
approved subordinated loan 核准附属贷款 26~rEOgJ
arbitrage 套戥;套汇;套利 m:Rx<E
E
arbitrageur 套戥者;套汇者 _$*-?*V&
arbitrary amount 临时款项 jEKa9rt
arrangement 措施;安排;协定 NH/jkt&F[
arrears 欠款 <;i&-,
arrears of pay 欠付薪酬 ~oOv/1v},
arrears of revenue 逾期未收税款;逾期未收的帐项 TPb&";4ROf
articles of association 组织章程;组织细则;组织章程细则 S?t
`/"O
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 QPVr:+\B{
ascertainment of profit 确定利润 ])pX)(a
"Asia Clear" “亚洲结算系统”