allotment 分配;配股 2O*(F>>dT
allotment notice 股份配售通知;配股通知 #]vy`rv
allotment of shares 股份分配 t%B ,ATW
allowable 可获宽免;免税的 c~bTK"
u
allowable business loss 可扣除的营业亏损 ec$kcD!
allowable expenses 可扣税的支出 2V-zmyJs5
allowance 免税额;津贴;备抵;准备金 xn=/SIS
allowance for debts 债项的免税额 Wej'AR\NX
allowance for depreciation by wear and tear 耗损折旧免税额 &+K:pU
?[$
allowance for funeral expenses 殡殓费的免税额 L#\!0YW/@
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *j`{ K
allowance for repairs and outgoings 修葺及支出方面的免税额 Fq-AvU
allowance to debtor 给债务人的津贴 $@wTc
alteration of capital 资本更改 B\tP{}P8{
alternate trustee 候补受托人 gGtl*9a=
amalgamation 合并 X}-)io
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2#^@awJ ?
ambit of charges 征税范围;收费范围 u4W2{
amended valuation 经修订的估值 ++Z,U
American Commodities Exchange 美国商品交易所 +H'{!:e5
American Express Bank Limited 美国运通银行 3BSJ|o<"=
American Stock Exchange 美国证券交易所 ,g"[7Za
amortization 摊销 O%
Mi`\W@
amount due from banks 存放银行同业的款项 j9bn|p$DA
amount due from banks abroad 存放海外银行同业的款项 gbl`_t/
amount due from holding companies 控股公司欠款 K<_bG<tm_
amount due from local banks 存放本港银行同业的款项 A-8[8J
amount due to banks 银行同业的存款 b/yXE)3
X
amount due to banks abroad 海外银行同业的存款 *yDsK+[_
amount due to holding companies 控股公司存款 LH"CIL2
amount due to local banks 本港银行同业的存款 k9'`<82Y
amount due to outport banks 外埠银行同业的存款 A<+veqb4
amount for note issue 发行纸币的款额 zx(=ArCRr
amount of bond 担保契据的款额 >=WlrmI
amount of consideration 代价款额 Q&X#(3&'
amount of contribution 供款数额 pKxq\
U
amount of indebtedness 负债款额 >7fNxQ
amount of principal of the loan 贷款本金额 .o&Vu,/H
amount of rates chargeable 应征差饷数额 |$)+h\h
amount of share capital 股本额 N
N1(f
amount of sums assured 承保款额 Oh|KbM*vS
amount of variation 变动幅度
TsvF~Gdp
amount of vote 拨款数额 +TWk}#G
amount payable 应付款额 -q8R'?z[
amount receivable 应收款额 JF+E.-fy$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &F!Ct(c99
analysis 分析 Kb/w+J
S
ancillary risk 附属风险 ?JinX'z
annual account 周年帐目;周年帐目报表;年度决算;年结 ;:%*h2
annual accounting date 年结日期 8d!t"oj68
annual allowance 每年免税额;年积金;年度津贴;年津 o~(/Twxam
annual balance 年度余额 y\M K d[G7
annual disposable income 每年可动用收入 P>i!f!o*I
annual estimates 周年预算 E76#xsyhF
annual fee 年费 S
6|#9C&
annual general meeting 周年大会 5g-AB`6T
annual growth rate 年增率;每年增长率 4$wn8!x2|
annual long-term supplement 长期个案每年补助金 |_Tp:][mf
annual pensionable emolument 可供计算退休金的年薪
RAh4#8]
annual report 年报 T=kR!Gx
Annual Report on the Consumer Price Index 《消费物价指数年报》 k^Gf2%k
annual return 周年报表;周年申报表;每年报税表格 !97k
Annual Return Rules 《周年报表规则》 s_p\
bl.
annual review of consumer prices 每年消费物价回顾 S=N3qBH6
annual roll-forward basis 逐年延展方式 vp
oYb
annual salary 年薪 k v>rv37u
annual statement 年度报表;年度决算表 J$/'nL<{^
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 k|SywATr
annuitant 年金受益人 SFiK_;
annuity 年金 [T<Z?
annuity contract 年金合约 jnu!a.H
annuity on human life 人寿年金 He}uE0^
antecedent debt 先前的债项 >p[skN
ante-dated cheque 倒填日期支票 w`Ss MI
anticipated expenditure 预期开支 3 utv
anticipated net profit 预期纯利 Si:
$zGL$(
anticipated revenue 预期收入 qpCNvhi
anti-inflation measure 反通货膨胀措施 C;EC4n+s
anti-inflationary stance 反通货膨胀立场 [`]h23vRW
apparent deficit 表面赤字 mk'$ |2O
apparent financial solvency 表面偿债能力 NhgzU+)+
apparent partner 表面合伙人 {wNNp't7
application for personal assessment 个人入息课税申请书 "3r7/>xy
application of fund 资金应用 h5do?b v!
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 )v+R+3<
appointed actuary 委任精算师 /M3UK
appointed auditor 委任核数师;委任审计师 v"K #
appointed trustee 委任的受托人
I8s%wY9
appointer 委任人 z5|m`$gy
apportioned pro rata 按比例分摊 _Z>I"m
apportionment 分配;分摊 (z:DTe
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6
#vc"5@M
apportionment formula 分摊方程式 Pcs62aE
apportionment of estate duty 遗产税的分摊 8F;f&&L"y
appraisal 估价;评估 ]w+n39da
appreciable growth 可观增长 K4[XP]\jr
appreciable impact 显着影响 yt@;yd:OEk
appreciable increase 可观增长 u |EECjJn
appreciation 增值;升值 =rB=! ;
appreciation against other currencies 相对其他货币升值 f-BEfC,}'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yltzf
#%
appreciation tax 增值税 "7.
lsL5
appropriation 拨款;拨用;拨付 _x&fK$Y)B
appropriation account 拨款帐目 v[*&@aW0n
Appropriation Bill 拨款法案 p[J 8
r{'
appropriation-in-aid system 补助拨款办法 3%NbT
approved assets 核准资产 ydx-`yg#
approved basket stock 认可一篮子证券 ^G*zFqa+`
approved budget 核准预算 7F;dLd'
approved charitable donation 认可慈善捐款 nB+UxU@
approved charitable institution 认可慈善机构 A{QXzoWkg0
approved currency 核准货币;认可货币 !idQ-&
approved estimates 核准预算 TA"4yri=7x
approved estimates of expenditure 核准开支预算 -{=c T?"+
approved overseas insurer 核准海外保险人 uK_R#^
approved overseas trust company 核准海外信托公司 M#U #I:z%
approved pooled investment fund 核准汇集投资基金 #zL0P>P'a
approved provident fund scheme 认可公积金计划 =ll{M{0Q]!
approved provision 核准拨款 1;Q>B>6
approved redeemable share 核准可赎回股份 B/n/bi8T
approved regional stock 认可地区性证券 B4>kx#LR
approved retirement scheme 认可退休金计划 ]JUb;B;Z
approved subordinated loan 核准附属贷款 EK
JPeeRY
arbitrage 套戥;套汇;套利 M*xt9'Yd
arbitrageur 套戥者;套汇者 >,#73u#
arbitrary amount 临时款项 Z`9yGaTO
arrangement 措施;安排;协定 #dKHU@+U"
arrears 欠款 ,;)1|-^nu
arrears of pay 欠付薪酬 &M5_G$5n
arrears of revenue 逾期未收税款;逾期未收的帐项 VZRM=;V
articles of association 组织章程;组织细则;组织章程细则 UojHlTg#bT
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 G9_M~N%a
ascertainment of profit 确定利润 6 pQbh*
"Asia Clear" “亚洲结算系统”