allotment 分配;配股 1]vDM&9
allotment notice 股份配售通知;配股通知 jj]|}G
allotment of shares 股份分配 TI0=nfj
allowable 可获宽免;免税的 {xTh!ih2-
allowable business loss 可扣除的营业亏损 r=p^~tuyxr
allowable expenses 可扣税的支出 /b/ 6*&
allowance 免税额;津贴;备抵;准备金 oa[O~z{~
allowance for debts 债项的免税额 kV8qpw}K
allowance for depreciation by wear and tear 耗损折旧免税额 /zr)9LQY0
allowance for funeral expenses 殡殓费的免税额 Zv?"1Y< L
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2 zG;91^
allowance for repairs and outgoings 修葺及支出方面的免税额
'-$cvH7_
allowance to debtor 给债务人的津贴 1u(n[<WtT_
alteration of capital 资本更改 5KIhk`S
alternate trustee 候补受托人 +Fh,!`
amalgamation 合并 " 9N;&^I
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z|)1 ftcC
ambit of charges 征税范围;收费范围 c>Ri6=C
amended valuation 经修订的估值 D=Yr/qc?
American Commodities Exchange 美国商品交易所 H
]!P[?
American Express Bank Limited 美国运通银行
':DL
American Stock Exchange 美国证券交易所 DbtkWq%
amortization 摊销 -rT#Wi
amount due from banks 存放银行同业的款项 ^g"p}zf
L"
amount due from banks abroad 存放海外银行同业的款项 2 OqEyXh
amount due from holding companies 控股公司欠款 DG&aFmC
amount due from local banks 存放本港银行同业的款项 B(O6qWsL
amount due to banks 银行同业的存款 h`( VMf'#
amount due to banks abroad 海外银行同业的存款 mHJGpJ=a-
amount due to holding companies 控股公司存款 &5[+p{2
amount due to local banks 本港银行同业的存款 G|||.B8
amount due to outport banks 外埠银行同业的存款 x|()f3{.
amount for note issue 发行纸币的款额 cmq4w&x/
amount of bond 担保契据的款额 Y]5MM:mI
amount of consideration 代价款额 ^+k= ;nl
amount of contribution 供款数额 O`aNN
y
amount of indebtedness 负债款额 ( )f
)
amount of principal of the loan 贷款本金额 $D D esy3
amount of rates chargeable 应征差饷数额 ,}9
tJY@E
amount of share capital 股本额
bf2r8
amount of sums assured 承保款额 sD&V_
&i
amount of variation 变动幅度 e@/' o/
amount of vote 拨款数额 T2
1?~jS
amount payable 应付款额 1TF S2R n
amount receivable 应收款额 F[W0gjUc
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2vb qz
analysis 分析 ]\k
&
l
['
ancillary risk 附属风险 |ZXz&Xor
annual account 周年帐目;周年帐目报表;年度决算;年结 7W5Cm\
annual accounting date 年结日期 ! CJ*zZ*
annual allowance 每年免税额;年积金;年度津贴;年津 hTcU
%Nc
annual balance 年度余额 mgM"u94-]
annual disposable income 每年可动用收入 9`? M-U
annual estimates 周年预算 <(V~eo
e
annual fee 年费 "/2kf)l{4
annual general meeting 周年大会 dJdOh#8+Xi
annual growth rate 年增率;每年增长率 :VLYF$|
annual long-term supplement 长期个案每年补助金 K8_\U0 K
annual pensionable emolument 可供计算退休金的年薪 "<%J^Z9G
annual report 年报 0;`+e22
Annual Report on the Consumer Price Index 《消费物价指数年报》 [,MK)7DU
annual return 周年报表;周年申报表;每年报税表格 `U>2H4P
Annual Return Rules 《周年报表规则》 w ykaf
annual review of consumer prices 每年消费物价回顾 4x@W]*i
annual roll-forward basis 逐年延展方式 ZPz=\^
annual salary 年薪 ]!a?Lr
annual statement 年度报表;年度决算表 6BM$u v4
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 K@
&;f(Y
annuitant 年金受益人 Q:T9&_|
annuity 年金 whrDw1>(
annuity contract 年金合约 !$!%era`
annuity on human life 人寿年金 3
f~znO
antecedent debt 先前的债项 .~q>e*8AH
ante-dated cheque 倒填日期支票 ZvO1=*
J,
anticipated expenditure 预期开支 uY/CiTWr
anticipated net profit 预期纯利 ya,-Lt
anticipated revenue 预期收入 Iek]/=
anti-inflation measure 反通货膨胀措施 [X8EfU}
anti-inflationary stance 反通货膨胀立场 GhjqStjS&l
apparent deficit 表面赤字 ,ei=w,O
apparent financial solvency 表面偿债能力 ?8U]UM6Tu4
apparent partner 表面合伙人 G-;EB
application for personal assessment 个人入息课税申请书 RZ ?SiwE
application of fund 资金应用 >&F:/
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 4mpcI
appointed actuary 委任精算师 6K=}n] n
appointed auditor 委任核数师;委任审计师 _sy]k A
appointed trustee 委任的受托人 UdA,.C0
appointer 委任人 |L:X$oM
apportioned pro rata 按比例分摊 -%{+\x2
apportionment 分配;分摊 O'3/21)|y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rq}xuSFI
apportionment formula 分摊方程式 h'_$I4e)
apportionment of estate duty 遗产税的分摊 j#Lj<jX!xR
appraisal 估价;评估 + ef>ek
appreciable growth 可观增长 &F Yv4J
appreciable impact 显着影响 .C ,dV7
appreciable increase 可观增长 #uICHt3
appreciation 增值;升值 ZA@zs,o%
appreciation against other currencies 相对其他货币升值 s~o\j/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {eQijW2Z3
appreciation tax 增值税 |+>U91
!
appropriation 拨款;拨用;拨付 s'IB{lJ9
appropriation account 拨款帐目 Uty0mc(
Appropriation Bill 拨款法案 }qZ^S9
appropriation-in-aid system 补助拨款办法 GJHJ?^%
approved assets 核准资产 }_@p`>|)rB
approved basket stock 认可一篮子证券 vGI)c&C>
approved budget 核准预算 AI9922}*
approved charitable donation 认可慈善捐款 L 7LUy$M-<
approved charitable institution 认可慈善机构 W ,v0~
approved currency 核准货币;认可货币 kX:1=+{xg
approved estimates 核准预算 EVA&By6_k
approved estimates of expenditure 核准开支预算 &0J8ICd=
approved overseas insurer 核准海外保险人 %[azMlp<
approved overseas trust company 核准海外信托公司 2pP"dX
approved pooled investment fund 核准汇集投资基金 Q:b0!
approved provident fund scheme 认可公积金计划 {/>uc,8O
approved provision 核准拨款 NGO
?K?
approved redeemable share 核准可赎回股份 x {Dw?6TP
approved regional stock 认可地区性证券 :QXKG8^
approved retirement scheme 认可退休金计划 ;ZP!
:,
approved subordinated loan 核准附属贷款 8=?U7aw
arbitrage 套戥;套汇;套利 [6/8O
arbitrageur 套戥者;套汇者 *Gj`1#Z$
arbitrary amount 临时款项 PpF`0w=1%l
arrangement 措施;安排;协定 !:tr\L {
arrears 欠款 Ol|fdQ
arrears of pay 欠付薪酬 0(&RmR
arrears of revenue 逾期未收税款;逾期未收的帐项 s%6L94\t
articles of association 组织章程;组织细则;组织章程细则 [
<k&]Kv
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 R9QW%!:,\2
ascertainment of profit 确定利润 Wc;N;K52
"Asia Clear" “亚洲结算系统”