allotment 分配;配股 arQEi
allotment notice 股份配售通知;配股通知 X:/Y^Xu
allotment of shares 股份分配 0b3z(x!O
allowable 可获宽免;免税的 <jjn'*44f
allowable business loss 可扣除的营业亏损 :nLhg$wMs
allowable expenses 可扣税的支出 L_~vPp
allowance 免税额;津贴;备抵;准备金 P}2waJe
allowance for debts 债项的免税额 .a@>1XO
allowance for depreciation by wear and tear 耗损折旧免税额 USDqh437
allowance for funeral expenses 殡殓费的免税额 )@hG #KMK
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 <H]1 6
allowance for repairs and outgoings 修葺及支出方面的免税额 VV%Q "0\
allowance to debtor 给债务人的津贴 mI4)+8
SUu
alteration of capital 资本更改 Q($.s=&l;
alternate trustee 候补受托人 P;8D|u^\*
amalgamation 合并 lFZ}.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9) ~Ha iVB
ambit of charges 征税范围;收费范围 <\6<-x(H5
amended valuation 经修订的估值
tqMOh R
American Commodities Exchange 美国商品交易所 "TQ3{=j{
American Express Bank Limited 美国运通银行 -~HyzX\cZB
American Stock Exchange 美国证券交易所 lYq/
n&@_1
amortization 摊销 :enmMB#%
amount due from banks 存放银行同业的款项 >cdxe3I\
amount due from banks abroad 存放海外银行同业的款项 7O\sQ]i6
amount due from holding companies 控股公司欠款 No(p:Snbo
amount due from local banks 存放本港银行同业的款项 xlHC?d0}
amount due to banks 银行同业的存款 t Urwg
amount due to banks abroad 海外银行同业的存款 DtRu&>o_6D
amount due to holding companies 控股公司存款 i,R+C.6{
amount due to local banks 本港银行同业的存款 wMx#dP4W8
amount due to outport banks 外埠银行同业的存款 ==^9_a^
amount for note issue 发行纸币的款额 =)O%5<Lwx
amount of bond 担保契据的款额 ?z/ )Hkw
amount of consideration 代价款额 Z{p)rscX
amount of contribution 供款数额 M#'j7EMu
amount of indebtedness 负债款额 <<iwJ
U%:
amount of principal of the loan 贷款本金额 4r+s"
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amount of rates chargeable 应征差饷数额 }z|@X KA#
amount of share capital 股本额 S
+mM S
amount of sums assured 承保款额 +m+v1(@
amount of variation 变动幅度 xn BL{
[]
amount of vote 拨款数额 fEgwQ-]
amount payable 应付款额 \[CPI`yQe
amount receivable 应收款额
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Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g UAx8=h
analysis 分析 O&vE 5%x
ancillary risk 附属风险 {g@?\
annual account 周年帐目;周年帐目报表;年度决算;年结 )^q7s&p/
annual accounting date 年结日期 y$h.k"x`
annual allowance 每年免税额;年积金;年度津贴;年津 qHtonJc
annual balance 年度余额 56JvF*hP
annual disposable income 每年可动用收入 <,\Op=$l3I
annual estimates 周年预算 9`8D Ga
annual fee 年费 ?ZS/`P0}[
annual general meeting 周年大会 L &nqlH@+~
annual growth rate 年增率;每年增长率 mcg
kNED
annual long-term supplement 长期个案每年补助金 BK/~2u
annual pensionable emolument 可供计算退休金的年薪 or)v:4PXW
annual report 年报 m&&Y=2
Annual Report on the Consumer Price Index 《消费物价指数年报》 =IC
cN|
annual return 周年报表;周年申报表;每年报税表格 I%#&@
Annual Return Rules 《周年报表规则》 _f1~r^(/T0
annual review of consumer prices 每年消费物价回顾 67]kT%0
annual roll-forward basis 逐年延展方式 >anq1Kf
annual salary 年薪 Fr{}~fRW<
annual statement 年度报表;年度决算表
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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 $?FA7=_
annuitant 年金受益人 G-#]|)
annuity 年金 eCfy'US;@3
annuity contract 年金合约 a"Q> K7K
annuity on human life 人寿年金 %X^K5Io
antecedent debt 先前的债项 )o[Jxu'
ante-dated cheque 倒填日期支票 /jB0
anticipated expenditure 预期开支 CA8N
anticipated net profit 预期纯利 .`;
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anticipated revenue 预期收入 6vL+qOd x
anti-inflation measure 反通货膨胀措施 A."]6R<
anti-inflationary stance 反通货膨胀立场 873'=m&
apparent deficit 表面赤字 M%S.Z4D
(0
apparent financial solvency 表面偿债能力 LF
?MO1!M
apparent partner 表面合伙人 "gQA|NHwV
application for personal assessment 个人入息课税申请书 PrwMR_-
application of fund 资金应用 +@5@`"Jry
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 :.J]s<J(F
appointed actuary 委任精算师 %'vLkjI.
appointed auditor 委任核数师;委任审计师 l
NhX)D^t
appointed trustee 委任的受托人 ;mtv
appointer 委任人 Hi5}s
apportioned pro rata 按比例分摊 S)L(~N1
apportionment 分配;分摊 6M-Y`T`J
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @Y| %
apportionment formula 分摊方程式 Dc;zgLLL
apportionment of estate duty 遗产税的分摊 g$a
5
appraisal 估价;评估 l+n0=^ Z
appreciable growth 可观增长 )Co&(;zf
appreciable impact 显着影响 YI!@,t
appreciable increase 可观增长 bxFDB^
appreciation 增值;升值 -NuRf#
appreciation against other currencies 相对其他货币升值 UL
<*z!y
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `k.Nphx~%
appreciation tax 增值税 zmdu\:_X9
appropriation 拨款;拨用;拨付 KsR^:_e
appropriation account 拨款帐目 Sn~h[s_(
Appropriation Bill 拨款法案 F4$N:Jkl
appropriation-in-aid system 补助拨款办法 ZBcT@hxm
approved assets 核准资产 x=jS=3$8
approved basket stock 认可一篮子证券 m:4Ec>?e
approved budget 核准预算 9d8bh4[
approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构
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approved currency 核准货币;认可货币 W^sH|2g
approved estimates 核准预算 rh
+2
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approved estimates of expenditure 核准开支预算 jJU9~5i?
approved overseas insurer 核准海外保险人 pjaDtNb
approved overseas trust company 核准海外信托公司 d4[mR~XXT
approved pooled investment fund 核准汇集投资基金 hDAxX=FM
approved provident fund scheme 认可公积金计划 KB6'sj
approved provision 核准拨款 cq-UVk"Gl
approved redeemable share 核准可赎回股份 _A5.
approved regional stock 认可地区性证券 >|!s7.H/J/
approved retirement scheme 认可退休金计划 G;k#06
approved subordinated loan 核准附属贷款 W:V:Ej7 h
arbitrage 套戥;套汇;套利 ;wF 0s
arbitrageur 套戥者;套汇者 n(.U>_
P
arbitrary amount 临时款项 (I7s[
arrangement 措施;安排;协定 $<QOMfY>
arrears 欠款 QO|roE
arrears of pay 欠付薪酬 c^a Dr
arrears of revenue 逾期未收税款;逾期未收的帐项 y/d/#}\:
articles of association 组织章程;组织细则;组织章程细则 B!X;T9^d
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ehe;<A
ascertainment of profit 确定利润
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"Asia Clear" “亚洲结算系统”