allotment 分配;配股 cM C1|3
allotment notice 股份配售通知;配股通知 XfViLBY(
>
allotment of shares 股份分配 d!Y,i!l!
allowable 可获宽免;免税的 ]2h~Db=
allowable business loss 可扣除的营业亏损 T{?!sB3
allowable expenses 可扣税的支出 ^R>&^"oI
allowance 免税额;津贴;备抵;准备金 nzhQ\'TC
allowance for debts 债项的免税额 4&$hBn=!
allowance for depreciation by wear and tear 耗损折旧免税额 V9B $_j4
allowance for funeral expenses 殡殓费的免税额 2=["jP!B
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J[VQ6
fD%
allowance for repairs and outgoings 修葺及支出方面的免税额 N<$uAns
allowance to debtor 给债务人的津贴 gbXzD`WQ
alteration of capital 资本更改 w`F}3zm
alternate trustee 候补受托人 *!C^L"i
amalgamation 合并 34s:|w6y
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j><.tA~i
ambit of charges 征税范围;收费范围 @>X."QbE
amended valuation 经修订的估值 dgX 0\lKpf
American Commodities Exchange 美国商品交易所 .'__ [|-{;
American Express Bank Limited 美国运通银行 NFmB ^@k
American Stock Exchange 美国证券交易所 Pg*ZQE[ME8
amortization 摊销 1ub03$pL;
amount due from banks 存放银行同业的款项 AHn^^'&x[
amount due from banks abroad 存放海外银行同业的款项 (Pvch!
amount due from holding companies 控股公司欠款 ]#3=GFs/
amount due from local banks 存放本港银行同业的款项 ,h8)5Mj/J
amount due to banks 银行同业的存款 #G)ZhgB^
amount due to banks abroad 海外银行同业的存款 0fi+tc30
amount due to holding companies 控股公司存款 /SlCcozFL~
amount due to local banks 本港银行同业的存款 `lcpUWn
amount due to outport banks 外埠银行同业的存款 Bk?M F6
amount for note issue 发行纸币的款额 89'nbg
amount of bond 担保契据的款额 O?8G
amount of consideration 代价款额 cN&b$8O=%
amount of contribution 供款数额 Rqvm%sAi
amount of indebtedness 负债款额 =]Qu"nRB
amount of principal of the loan 贷款本金额 )7c^@I;7
amount of rates chargeable 应征差饷数额 bG2!5m4L
amount of share capital 股本额 7Py8!
amount of sums assured 承保款额 `P :-a7_
amount of variation 变动幅度 a)y8MGx?
amount of vote 拨款数额 }1X,~y]
amount payable 应付款额 &*/X*!_HK
amount receivable 应收款额 Er~5\9,/<]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OEq8gpqY
analysis 分析 )|Y"^K%Jm
ancillary risk 附属风险 ^XZmtB
annual account 周年帐目;周年帐目报表;年度决算;年结 \$riwL
annual accounting date 年结日期 If]g6
B.=
annual allowance 每年免税额;年积金;年度津贴;年津 15Yy&9D
annual balance 年度余额 {#>@h7
annual disposable income 每年可动用收入 L7a+ #mGE
annual estimates 周年预算 Vj~R6
annual fee 年费 L
LaoND6
annual general meeting 周年大会 Jw;J$
u!d
annual growth rate 年增率;每年增长率 {%UY1n
annual long-term supplement 长期个案每年补助金 VPtA
%1
annual pensionable emolument 可供计算退休金的年薪 N:"E%:wSbi
annual report 年报 -I\_v*nA
Annual Report on the Consumer Price Index 《消费物价指数年报》 )1H]a'j
annual return 周年报表;周年申报表;每年报税表格 )M'#l<9B
Annual Return Rules 《周年报表规则》 Z#"6&kv
annual review of consumer prices 每年消费物价回顾 JGH9b!}-1
annual roll-forward basis 逐年延展方式 K _O3Dc
Q
annual salary 年薪 8.]dThaq
annual statement 年度报表;年度决算表 {9'"!fH
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 gy9!T(z
annuitant 年金受益人 "qQU ^FW
annuity 年金 [x-Z)Q.5
annuity contract 年金合约 =We}&80x
annuity on human life 人寿年金 3#0nus|=S
antecedent debt 先前的债项
fwXk{P/
ante-dated cheque 倒填日期支票 $\m=-5 0-
anticipated expenditure 预期开支 8l;0)`PU
anticipated net profit 预期纯利 a/`fJY6rR
anticipated revenue 预期收入 vEn12s(lj
anti-inflation measure 反通货膨胀措施 =2->1<!x6<
anti-inflationary stance 反通货膨胀立场 tEBf2|<
apparent deficit 表面赤字 YR~g&E#U^
apparent financial solvency 表面偿债能力 IxgnZX4N
apparent partner 表面合伙人 Qzb8*;4?FF
application for personal assessment 个人入息课税申请书 ,ulTZV
application of fund 资金应用 R1J"QU
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >.J68x
appointed actuary 委任精算师 v |QFUa`
appointed auditor 委任核数师;委任审计师 ~>s^/`|?
appointed trustee 委任的受托人 >N+e c_D^
appointer 委任人 IExQ}I
apportioned pro rata 按比例分摊 q&
4Z.(
apportionment 分配;分摊 LdVGFlcXi
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2ORWdR.b
apportionment formula 分摊方程式 HHa7Kh|-H
apportionment of estate duty 遗产税的分摊 9I30ULm
appraisal 估价;评估 q0DoR@
appreciable growth 可观增长 "wexG]R=5
appreciable impact 显着影响 od?Q&'
A
appreciable increase 可观增长 lKH"PH7*_w
appreciation 增值;升值 s( 2=E|
appreciation against other currencies 相对其他货币升值 'HW(RC0dR
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fgTv
wOSk
appreciation tax 增值税 LF*3Iw|v
appropriation 拨款;拨用;拨付 l<z[)fE{uS
appropriation account 拨款帐目 ,7/un8:%c
Appropriation Bill 拨款法案 =eTI@pN`
appropriation-in-aid system 补助拨款办法 _lyP7$[:
c
approved assets 核准资产 C2ToT \^
approved basket stock 认可一篮子证券 R0*DfJS:Z
approved budget 核准预算 q)<5&|V
approved charitable donation 认可慈善捐款 /i
DS#l\0
approved charitable institution 认可慈善机构 /=[M
approved currency 核准货币;认可货币 6~$<
approved estimates 核准预算 HRx#}hN?+
approved estimates of expenditure 核准开支预算 ^/Gjk
approved overseas insurer 核准海外保险人 nGX~G^mZ
approved overseas trust company 核准海外信托公司 ;@v7AF6Hq
approved pooled investment fund 核准汇集投资基金 b^hCm`2w*
approved provident fund scheme 认可公积金计划 rv|k8
approved provision 核准拨款 6TPcG d Z
approved redeemable share 核准可赎回股份 &WvJg#f
approved regional stock 认可地区性证券 $`_(%tl
approved retirement scheme 认可退休金计划 bs%]xf
~D;
approved subordinated loan 核准附属贷款 y%ER51+
arbitrage 套戥;套汇;套利 R%3H"FU9w
arbitrageur 套戥者;套汇者 .9nsW?
arbitrary amount 临时款项 bp$8hUNYz-
arrangement 措施;安排;协定 J8? 6yd-7
arrears 欠款 T7cT4PAW
arrears of pay 欠付薪酬 EB@!?=0x
arrears of revenue 逾期未收税款;逾期未收的帐项 3^1)W!n/
articles of association 组织章程;组织细则;组织章程细则 as
o8
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #J^p,6
ascertainment of profit 确定利润 \UtUP#Y{t
"Asia Clear" “亚洲结算系统”