allotment 分配;配股 \$Nx`daFi
allotment notice 股份配售通知;配股通知 5h^U ]Y#
allotment of shares 股份分配 FU|c[u|z
allowable 可获宽免;免税的 K
N;b+`x;M
allowable business loss 可扣除的营业亏损
bqxbOQd
allowable expenses 可扣税的支出 F$FCfP7
allowance 免税额;津贴;备抵;准备金 Z`5v6"Na
allowance for debts 债项的免税额 i#
1:DiF
allowance for depreciation by wear and tear 耗损折旧免税额 Q2)z1'Wv
allowance for funeral expenses 殡殓费的免税额 dM(}1%2
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }Zwse%;
allowance for repairs and outgoings 修葺及支出方面的免税额 ~)#JwY
allowance to debtor 给债务人的津贴 Y,kTk
alteration of capital 资本更改 ]3C&l+m$ot
alternate trustee 候补受托人 ~/6m|k
amalgamation 合并 3Q`F x
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j|&?BBa9
ambit of charges 征税范围;收费范围 H1'`*
}V
amended valuation 经修订的估值
eGS1% [
American Commodities Exchange 美国商品交易所 |:s4#3
American Express Bank Limited 美国运通银行 N6Fj}m&E
American Stock Exchange 美国证券交易所 2!/_Xh
amortization 摊销 hmOhXE[a&
amount due from banks 存放银行同业的款项 c_]$UM[7L
amount due from banks abroad 存放海外银行同业的款项 `<h}Ygo>k/
amount due from holding companies 控股公司欠款 xoD5z<<
amount due from local banks 存放本港银行同业的款项 [g_Cg=J
amount due to banks 银行同业的存款 ,o}!pQ
amount due to banks abroad 海外银行同业的存款 gg(^:`+
amount due to holding companies 控股公司存款 m?G}%u
amount due to local banks 本港银行同业的存款
qh/q<
amount due to outport banks 外埠银行同业的存款 K4i#:7r'b
amount for note issue 发行纸币的款额 ) w.cCDL c
amount of bond 担保契据的款额 1\q2;
5
amount of consideration 代价款额 \Clz#k8l1
amount of contribution 供款数额 |*0oz=
amount of indebtedness 负债款额 iq
'3.-xYr
amount of principal of the loan 贷款本金额 W
:PGj0?
amount of rates chargeable 应征差饷数额 /H
=fK
amount of share capital 股本额 6|m1z
amount of sums assured 承保款额 }*m:zD@8$
amount of variation 变动幅度 q#-szZQ
amount of vote 拨款数额 xQC.ap
amount payable 应付款额 g83!il\
amount receivable 应收款额 M=$y_9#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nn"!x|c
analysis 分析 ul+
+h4N
ancillary risk 附属风险 `?PZvGi
annual account 周年帐目;周年帐目报表;年度决算;年结 .}6 YKKqS
annual accounting date 年结日期 `!H
GM>
annual allowance 每年免税额;年积金;年度津贴;年津 3_2(L"S2
annual balance 年度余额 ,8g~,tMr+
annual disposable income 每年可动用收入 lztPexyXZ
annual estimates 周年预算 FS r
`Y
annual fee 年费 12aAO|]/~
annual general meeting 周年大会 +I#5?
annual growth rate 年增率;每年增长率 MI|DOp
annual long-term supplement 长期个案每年补助金 ^u#!Yo.!(
annual pensionable emolument 可供计算退休金的年薪 *plsZ*Q8
annual report 年报 `,4"[6S
Annual Report on the Consumer Price Index 《消费物价指数年报》 n*%<!\gJ
annual return 周年报表;周年申报表;每年报税表格 6TxZ^&=
Annual Return Rules 《周年报表规则》 Zgo^M,g
annual review of consumer prices 每年消费物价回顾 dRyK'Xr
annual roll-forward basis 逐年延展方式 eMVfv=&L<3
annual salary 年薪 v8,+|+3
annual statement 年度报表;年度决算表 |]~tX zY
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0ANqEQX
annuitant 年金受益人 GwV2`2
annuity 年金 Deq~"
annuity contract 年金合约 k/O|ia6
annuity on human life 人寿年金 _CP
e
antecedent debt 先前的债项 ts3%cRN r
ante-dated cheque 倒填日期支票 Ob?>zsx
anticipated expenditure 预期开支 h{S';/=8
anticipated net profit 预期纯利 [a\:K2*'
anticipated revenue 预期收入 ;Yyg(Ex
anti-inflation measure 反通货膨胀措施 q(e&{pbM)
anti-inflationary stance 反通货膨胀立场 e~c;wP~cO
apparent deficit 表面赤字 cu]2`DF
apparent financial solvency 表面偿债能力 g1L$+xD^
apparent partner 表面合伙人 a_m P$4T
application for personal assessment 个人入息课税申请书 Ooz+V;#Q
application of fund 资金应用 gpsEN(.w
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 4QdY"s(n
appointed actuary 委任精算师 -*k%'Gr
appointed auditor 委任核数师;委任审计师 3'O+
appointed trustee 委任的受托人 ;_M .
(8L
appointer 委任人 <P ~+H>;
apportioned pro rata 按比例分摊 "8J$7g@n@
apportionment 分配;分摊 Gk
*Mx6|N
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |]HU$GtS
apportionment formula 分摊方程式 \y{Bnp5h
apportionment of estate duty 遗产税的分摊 \szx.IZT
appraisal 估价;评估 eHi|_3A&*
appreciable growth 可观增长 b4!(~"b.
appreciable impact 显着影响 b{s_cOr/
appreciable increase 可观增长 g1JD8~
a
appreciation 增值;升值 +?[TH?2c+
appreciation against other currencies 相对其他货币升值 z)=D&\HX
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |dpOE<f[
appreciation tax 增值税 6gJy<a3
appropriation 拨款;拨用;拨付 %F9%t
appropriation account 拨款帐目 xIf,1g@Cq9
Appropriation Bill 拨款法案 3zp)!QJi
appropriation-in-aid system 补助拨款办法 Y<X%'Wd\
approved assets 核准资产 /d9I2~}B
approved basket stock 认可一篮子证券 3_B .W
approved budget 核准预算 ~d^+yR-
approved charitable donation 认可慈善捐款 F*o{dLJ)
approved charitable institution 认可慈善机构 cfMj^*I
approved currency 核准货币;认可货币 wy<m&M<Gr
approved estimates 核准预算 J2Ocf&y;
approved estimates of expenditure 核准开支预算 C[gCwDwl
approved overseas insurer 核准海外保险人 nM34zVy
approved overseas trust company 核准海外信托公司 :
Sk0?WU
approved pooled investment fund 核准汇集投资基金 6BRQX\
approved provident fund scheme 认可公积金计划 W*e6F?G
approved provision 核准拨款 *TVr|
to
approved redeemable share 核准可赎回股份 5Az=)q4Q
approved regional stock 认可地区性证券 bv5,Yk
approved retirement scheme 认可退休金计划 ~;QO`I=0P
approved subordinated loan 核准附属贷款 2)h
i(
arbitrage 套戥;套汇;套利 BhLYLlXPY
arbitrageur 套戥者;套汇者 FF6[qSV
arbitrary amount 临时款项 ` QXO+'j4
arrangement 措施;安排;协定
o"R[#E&Yx
arrears 欠款 n'v[[bmu
arrears of pay 欠付薪酬 a[]=*(AZI
arrears of revenue 逾期未收税款;逾期未收的帐项 *4Y1((1k
articles of association 组织章程;组织细则;组织章程细则 f}0(qN/G
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 |3/=dG
ascertainment of profit 确定利润 ~dC)EG
"Asia Clear" “亚洲结算系统”