allotment 分配;配股 4[0.M
allotment notice 股份配售通知;配股通知 yC}x6xG
allotment of shares 股份分配 XF4NRs
allowable 可获宽免;免税的 7")&njQ/x
allowable business loss 可扣除的营业亏损 i;)r|L`V?
allowable expenses 可扣税的支出 Qe<c@i"
allowance 免税额;津贴;备抵;准备金 F,5}3$
allowance for debts 债项的免税额 51%<N\>/4
allowance for depreciation by wear and tear 耗损折旧免税额 ~fA H6FdZ\
allowance for funeral expenses 殡殓费的免税额 (w '
k\y
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]o8~b-
allowance for repairs and outgoings 修葺及支出方面的免税额 RML'C
:1
allowance to debtor 给债务人的津贴 *
8D(Lp1
alteration of capital 资本更改 qr/N ?,
alternate trustee 候补受托人 E<_+Tc
amalgamation 合并 0xutG/-&N
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RA62Z&W3
ambit of charges 征税范围;收费范围 *Oe;JqQkK
amended valuation 经修订的估值 -E!V;Tgc%U
American Commodities Exchange 美国商品交易所 p4zV<qZ>e
American Express Bank Limited 美国运通银行 f1VA61z{)
American Stock Exchange 美国证券交易所 Z$@ XMq!
amortization 摊销 01^W Py9l
amount due from banks 存放银行同业的款项 j[1^#kE
amount due from banks abroad 存放海外银行同业的款项 T\HP5&
amount due from holding companies 控股公司欠款 M8lR#2n|
amount due from local banks 存放本港银行同业的款项 yIThzyS
amount due to banks 银行同业的存款 Eh;~y*k\
amount due to banks abroad 海外银行同业的存款 b+}*@xhl
amount due to holding companies 控股公司存款 [[u&=.Au
amount due to local banks 本港银行同业的存款 |7T!rnr
amount due to outport banks 外埠银行同业的存款 QO~TuC
amount for note issue 发行纸币的款额 E~!FEl;
amount of bond 担保契据的款额 7~q'3 N
amount of consideration 代价款额 ? Kn~fs8
amount of contribution 供款数额 :!EOg4%
i
amount of indebtedness 负债款额 ?3i-wpzMp
amount of principal of the loan 贷款本金额 hAZ"M:f
amount of rates chargeable 应征差饷数额 aKCXV[PO
amount of share capital 股本额
!*xQPanL
amount of sums assured 承保款额 )6mv7M{
amount of variation 变动幅度 `qsn;
amount of vote 拨款数额 xH8nn3U
amount payable 应付款额 86@@j*c(@k
amount receivable 应收款额 p>p=nL K
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bsmnh_YRj
analysis 分析 0?j+d8*
ancillary risk 附属风险 1k>*
annual account 周年帐目;周年帐目报表;年度决算;年结 #/1,Cv yj
annual accounting date 年结日期 %lPFq-
annual allowance 每年免税额;年积金;年度津贴;年津 !$+J7\&7p
annual balance 年度余额 N|1k6g=0
annual disposable income 每年可动用收入 HgX4RSU
annual estimates 周年预算 [w)6OT
annual fee 年费 NC2PW+(
annual general meeting 周年大会 IV:Knh+
?
annual growth rate 年增率;每年增长率 -OuMC&
annual long-term supplement 长期个案每年补助金 7b T5-=.
annual pensionable emolument 可供计算退休金的年薪 \9BIRY`
annual report 年报 B|~\m~
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]Ikj Z=
annual return 周年报表;周年申报表;每年报税表格 B: uW(E
Annual Return Rules 《周年报表规则》 ZA ii"F
annual review of consumer prices 每年消费物价回顾 L+QEFQ:r5
annual roll-forward basis 逐年延展方式 XH2g:$
annual salary 年薪 TO)wjF_
annual statement 年度报表;年度决算表 ?z60b=f8
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 5,qfr!hN,
annuitant 年金受益人 z{^XU"yB
annuity 年金 FUm-Fp
annuity contract 年金合约 rReZ$U
annuity on human life 人寿年金 58MBG&a%
antecedent debt 先前的债项
*Qg/W?"m
ante-dated cheque 倒填日期支票 ~GS`@IU}
anticipated expenditure 预期开支 crC];LMl/
anticipated net profit 预期纯利 '89D62\89
anticipated revenue 预期收入 82Vxk
anti-inflation measure 反通货膨胀措施 G0//P
.#
anti-inflationary stance 反通货膨胀立场 G(4:yK0
apparent deficit 表面赤字 ;LH?Qu;e
apparent financial solvency 表面偿债能力 qx53,^2
apparent partner 表面合伙人 /{1 xpR
application for personal assessment 个人入息课税申请书 D9c8#k9Y.
application of fund 资金应用 8N8B${X
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 $K8ZxH1z@
appointed actuary 委任精算师 #ZGWU_l}
appointed auditor 委任核数师;委任审计师 Z)7
{e"5d
appointed trustee 委任的受托人 m&|?mTo>m
appointer 委任人 T0RgCU
IV
apportioned pro rata 按比例分摊 ;Z.}~d6>!
apportionment 分配;分摊 R_4600
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hlkf|H
apportionment formula 分摊方程式 F=^vu7rf
apportionment of estate duty 遗产税的分摊 4y21v|(9
appraisal 估价;评估 S`X;2\:
appreciable growth 可观增长 **0Y*Ax@
appreciable impact 显着影响 #.tF&$ik
appreciable increase 可观增长 F K={%
appreciation 增值;升值 j|HOry1E &
appreciation against other currencies 相对其他货币升值 KY"W{D9ib
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m=NX;t
appreciation tax 增值税 )n|:9hc
appropriation 拨款;拨用;拨付 w},k~5U^s
appropriation account 拨款帐目 4U>
Appropriation Bill 拨款法案 }N4=~'R
appropriation-in-aid system 补助拨款办法 |n67!1
approved assets 核准资产 zc,fJM
approved basket stock 认可一篮子证券 8<?60sj
approved budget 核准预算 D
7H$!(F>
approved charitable donation 认可慈善捐款 xp>ra2A
approved charitable institution 认可慈善机构 lgA9p
4-
approved currency 核准货币;认可货币 ,1F3";`n[
approved estimates 核准预算 WRFzb0;01
approved estimates of expenditure 核准开支预算 0V`0=" rQ
approved overseas insurer 核准海外保险人 yZA}WTGe
approved overseas trust company 核准海外信托公司 > -J
d@7-
approved pooled investment fund 核准汇集投资基金 \\x``*
approved provident fund scheme 认可公积金计划 Alp9]
0(
approved provision 核准拨款 zj`!ZY?fv
approved redeemable share 核准可赎回股份 }3^t,>I=,6
approved regional stock 认可地区性证券 [Fr.ik
approved retirement scheme 认可退休金计划 a{69JY5
approved subordinated loan 核准附属贷款 CQzJ_aSJ(
arbitrage 套戥;套汇;套利 w]F (o
arbitrageur 套戥者;套汇者 g;eMsoJG
arbitrary amount 临时款项 nY}Ep\g
arrangement 措施;安排;协定 NBE)DL
arrears 欠款 n>Q/XQXB
arrears of pay 欠付薪酬 -5d8j<,
arrears of revenue 逾期未收税款;逾期未收的帐项 |ay W _5}
articles of association 组织章程;组织细则;组织章程细则 ^B>
4:+^
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 xQ7>u-^
ascertainment of profit 确定利润 RP z0WP
"Asia Clear" “亚洲结算系统”