allotment 分配;配股 DK=cVpN%s
allotment notice 股份配售通知;配股通知 B*~5)}1op
allotment of shares 股份分配 u`olW%C/T
allowable 可获宽免;免税的 ^Ve<>b
allowable business loss 可扣除的营业亏损 4<cz--g
allowable expenses 可扣税的支出 ZR$'u%+g'
allowance 免税额;津贴;备抵;准备金 5Q 'i2*j
allowance for debts 债项的免税额 ^v9|%^ug
allowance for depreciation by wear and tear 耗损折旧免税额 FuX
8v
allowance for funeral expenses 殡殓费的免税额 I
_i6-<c.Q
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ;NV'W]
allowance for repairs and outgoings 修葺及支出方面的免税额 O[9-:,B{w
allowance to debtor 给债务人的津贴 :Vg}V"QR
alteration of capital 资本更改 55t\B ms{
alternate trustee 候补受托人 eQO#Qso]
amalgamation 合并 #'OaKt?Z)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #a| L3zR5v
ambit of charges 征税范围;收费范围 o5\b'hR*#
amended valuation 经修订的估值 M,3wmW&d6
American Commodities Exchange 美国商品交易所 `(0LK%w
American Express Bank Limited 美国运通银行 kl1Y] ?z}
American Stock Exchange 美国证券交易所 qQxz(}REu9
amortization 摊销 ~#}Dx
:HH
amount due from banks 存放银行同业的款项 8u2+tB
amount due from banks abroad 存放海外银行同业的款项 I8H%=Kb?9
amount due from holding companies 控股公司欠款 2JmZ{
amount due from local banks 存放本港银行同业的款项 j%<}jw[2
amount due to banks 银行同业的存款 4R>zPEo
amount due to banks abroad 海外银行同业的存款 bg?"ILpk
amount due to holding companies 控股公司存款 gM>=%/.
amount due to local banks 本港银行同业的存款 5&CDHc7Oj
amount due to outport banks 外埠银行同业的存款 {dPgf
amount for note issue 发行纸币的款额 ]WJfgN4
amount of bond 担保契据的款额 /?"8-0d
amount of consideration 代价款额 +VEU:1Gt
amount of contribution 供款数额 ">dq0gD
amount of indebtedness 负债款额 ,J mbqOV?!
amount of principal of the loan 贷款本金额 #$\fh;!W
amount of rates chargeable 应征差饷数额 r^HAa GpC
amount of share capital 股本额 :9l51oE7
amount of sums assured 承保款额 "`A :(<x
amount of variation 变动幅度 ;]CVb`d
amount of vote 拨款数额 >+cVs:
amount payable 应付款额 %'
L;FPxB
amount receivable 应收款额 dMl+ko
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tJ&5tNl
analysis 分析 oJ*1>7[ J
ancillary risk 附属风险 (#(Or
annual account 周年帐目;周年帐目报表;年度决算;年结 H L<s@kEZ
annual accounting date 年结日期 Nq 8@Nyp
annual allowance 每年免税额;年积金;年度津贴;年津 TTI81:fku
annual balance 年度余额 0)uYizJce
annual disposable income 每年可动用收入 MM{_Ur7Q
annual estimates 周年预算 % U`xu.
annual fee 年费 F.q|x|9j
annual general meeting 周年大会 =lr) gj
annual growth rate 年增率;每年增长率 \tJFAc
annual long-term supplement 长期个案每年补助金 6R}j-1
<n
annual pensionable emolument 可供计算退休金的年薪 p4X{"Z\mn
annual report 年报 "oc$
Annual Report on the Consumer Price Index 《消费物价指数年报》 0? Yz]+{C
annual return 周年报表;周年申报表;每年报税表格 5b#QYu
Annual Return Rules 《周年报表规则》 lx,`hl%
annual review of consumer prices 每年消费物价回顾 }dSFAKI2dM
annual roll-forward basis 逐年延展方式 i4Z4xTn
annual salary 年薪 ;5|1M8]=0
annual statement 年度报表;年度决算表 SKXBrD=-
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 =N.!k Vkl
annuitant 年金受益人 qFRdg V>8
annuity 年金 ;Fl<v@9
annuity contract 年金合约 +6W(z3($
annuity on human life 人寿年金 Ruh)^g
antecedent debt 先前的债项 B(HT.%r^A
ante-dated cheque 倒填日期支票 +p:Y=>bTj
anticipated expenditure 预期开支 3"
Vd==oK~
anticipated net profit 预期纯利 0.(<'!"y
anticipated revenue 预期收入 x%BF{Sw
anti-inflation measure 反通货膨胀措施 :iY$82wQ
anti-inflationary stance 反通货膨胀立场 OOy}]uYF`
apparent deficit 表面赤字 "-i#BjZl/
apparent financial solvency 表面偿债能力 Wr|G:(kw\!
apparent partner 表面合伙人 J?712=9
application for personal assessment 个人入息课税申请书 wODvc9p}]
application of fund 资金应用 v"1Po_`
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9q4_j
appointed actuary 委任精算师 H:oQ
appointed auditor 委任核数师;委任审计师 -6E K#!+
appointed trustee 委任的受托人 [ x>
appointer 委任人 8:g!w:$x
apportioned pro rata 按比例分摊 (6xDu.u?A
apportionment 分配;分摊 :\}U9QfCw
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -@bp4Z=
apportionment formula 分摊方程式 RtF8A5ys
apportionment of estate duty 遗产税的分摊 F&@ |M(
appraisal 估价;评估 o42`z>~
appreciable growth 可观增长 r?p{LF
appreciable impact 显着影响 ,ECAan/@
appreciable increase 可观增长 i2F(G
H?p[
appreciation 增值;升值 C|e+0aW
appreciation against other currencies 相对其他货币升值 |XcH]7Ai"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SPwPCI1?
appreciation tax 增值税 12gw#J/)9h
appropriation 拨款;拨用;拨付 "n- pl
appropriation account 拨款帐目 Q-('5a19J
Appropriation Bill 拨款法案 QUP|FIpZ
appropriation-in-aid system 补助拨款办法 %
!W%#U0
approved assets 核准资产 \|+/0USn
approved basket stock 认可一篮子证券 M<oA<#IW
approved budget 核准预算 cC6z,0`3
approved charitable donation 认可慈善捐款 #EwK"S~
approved charitable institution 认可慈善机构 {\We72!
approved currency 核准货币;认可货币 z}APR@?`n8
approved estimates 核准预算 Ml`vx
approved estimates of expenditure 核准开支预算 sJ6a7A8)
approved overseas insurer 核准海外保险人 k,_i#9X
approved overseas trust company 核准海外信托公司 X4I]9t\
approved pooled investment fund 核准汇集投资基金 6"%qv`.Fp
approved provident fund scheme 认可公积金计划 1_3?R}$Wl
approved provision 核准拨款 /yK"t<p
approved redeemable share 核准可赎回股份 ,ep9V,+|
approved regional stock 认可地区性证券 M_&4]\PkCy
approved retirement scheme 认可退休金计划
iG-N
approved subordinated loan 核准附属贷款 w6U
@tW
arbitrage 套戥;套汇;套利 R+Lk~X^*l'
arbitrageur 套戥者;套汇者 0zV 4`y
arbitrary amount 临时款项 5c;En6W
arrangement 措施;安排;协定 JD&U}dJ
arrears 欠款 5;
f\0<-
arrears of pay 欠付薪酬 8A/>JD3^
arrears of revenue 逾期未收税款;逾期未收的帐项 oFyeH )!
articles of association 组织章程;组织细则;组织章程细则 Q7k.+2
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9.-47|-9C
ascertainment of profit 确定利润 x u,htx
"Asia Clear" “亚洲结算系统”