allotment 分配;配股 H?a1XEY/
allotment notice 股份配售通知;配股通知 tW8&:L,m
allotment of shares 股份分配 oR1HJ2>Z1
allowable 可获宽免;免税的 6 o!*bWh
allowable business loss 可扣除的营业亏损 ^{m&2l&87
allowable expenses 可扣税的支出 pVa9g)+z}
allowance 免税额;津贴;备抵;准备金 vUNmN2pRJ
allowance for debts 债项的免税额 ->rr4xaK C
allowance for depreciation by wear and tear 耗损折旧免税额 iL6Yk @
allowance for funeral expenses 殡殓费的免税额 w{$X
:Z
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {~y,.[Ga
allowance for repairs and outgoings 修葺及支出方面的免税额 4owM;y
allowance to debtor 给债务人的津贴 c2o.H!>
alteration of capital 资本更改 gAPD
y/wM
alternate trustee 候补受托人 ~rl,Hr3Zo
amalgamation 合并 yd>b2 M
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N6%wHNYZ
ambit of charges 征税范围;收费范围 f7y3BWOi]
amended valuation 经修订的估值 Ig{
3>vB
American Commodities Exchange 美国商品交易所 )zK6>-KWA
American Express Bank Limited 美国运通银行
{}A1[Y|
American Stock Exchange 美国证券交易所 xaw)iC[gI{
amortization 摊销 v|K'M,E
amount due from banks 存放银行同业的款项 <,:5d2mM.
amount due from banks abroad 存放海外银行同业的款项 q[
-Y
XO
amount due from holding companies 控股公司欠款 /]@1IC{Lk
amount due from local banks 存放本港银行同业的款项 n]Z() "D
amount due to banks 银行同业的存款 +k<0:Fi
amount due to banks abroad 海外银行同业的存款 e,cSB!7
amount due to holding companies 控股公司存款 Hdxon@,+cd
amount due to local banks 本港银行同业的存款 _Xe"+
amount due to outport banks 外埠银行同业的存款 \v]esIP5R'
amount for note issue 发行纸币的款额 5IJm_oy
amount of bond 担保契据的款额 dR|*VT\
amount of consideration 代价款额 -
fx?@
amount of contribution 供款数额 "+{>"_KV
amount of indebtedness 负债款额 5?=haGn
amount of principal of the loan 贷款本金额 L8WYxJ
k
amount of rates chargeable 应征差饷数额 pG-9H3[f#
amount of share capital 股本额
PZ[hH(EX
amount of sums assured 承保款额 z:p;Wm
amount of variation 变动幅度 N\nxo0sl
amount of vote 拨款数额 H~ `JAplr
amount payable 应付款额 Q8GI;`Rb
amount receivable 应收款额 n8RE
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q?xCb
analysis 分析 u$%;03hJ
ancillary risk 附属风险 h|Ah\P?o
annual account 周年帐目;周年帐目报表;年度决算;年结 +!JTEKHKH
annual accounting date 年结日期 B ?%g@d-;
annual allowance 每年免税额;年积金;年度津贴;年津 nb|KIW
annual balance 年度余额 7mT
iO?/y<
annual disposable income 每年可动用收入 Py^fWQ5I~%
annual estimates 周年预算 Ss$/Bh>hN
annual fee 年费 WV?3DzeR
annual general meeting 周年大会 /YrBnccqD
annual growth rate 年增率;每年增长率 &WV&_z
annual long-term supplement 长期个案每年补助金 - xE%`X
annual pensionable emolument 可供计算退休金的年薪 Q| _e=
annual report 年报 ;_dOYG1
Annual Report on the Consumer Price Index 《消费物价指数年报》 RqU^Q*/sF
annual return 周年报表;周年申报表;每年报税表格 N/V~>UJ0{*
Annual Return Rules 《周年报表规则》 Ucqn3&
annual review of consumer prices 每年消费物价回顾 oQL$X3S
annual roll-forward basis 逐年延展方式 /JGET
annual salary 年薪 cME|Lg(J$
annual statement 年度报表;年度决算表 sogdM{tz\
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 Bid+,,
annuitant 年金受益人 , #nYH D
annuity 年金 'Z}3XVZEN
annuity contract 年金合约 9%&
=n
annuity on human life 人寿年金 {"vTaY@
antecedent debt 先前的债项 *u ^m f~
ante-dated cheque 倒填日期支票 k"$E|$
anticipated expenditure 预期开支 ,>Yl(=&
anticipated net profit 预期纯利 uWjSqyb:
anticipated revenue 预期收入 duq(K9S
anti-inflation measure 反通货膨胀措施 EFdo-.Ax
anti-inflationary stance 反通货膨胀立场 <_ruVy0]
apparent deficit 表面赤字 $_Kcm
"oj
apparent financial solvency 表面偿债能力 ;%a
apparent partner 表面合伙人 Usl963A#'F
application for personal assessment 个人入息课税申请书 4Je[!X@C
application of fund 资金应用 lK"m|Z
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 H[ o > "@4
appointed actuary 委任精算师 e jh0Wfl
appointed auditor 委任核数师;委任审计师 VBq|j"o0"
appointed trustee 委任的受托人 Em]2K:
appointer 委任人 #<o=W#[
apportioned pro rata 按比例分摊 -PiakX
apportionment 分配;分摊 2kkqPBc_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wo2W/{
apportionment formula 分摊方程式 J>dIEW%u
apportionment of estate duty 遗产税的分摊 7wz9x8 \t
appraisal 估价;评估 i1JVvNMQ,
appreciable growth 可观增长 &\m=|S
appreciable impact 显着影响 OSY.$$IO
appreciable increase 可观增长 ?8-ho0f0
appreciation 增值;升值 ?8!\V NC.
appreciation against other currencies 相对其他货币升值 3k# h!Z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^|UD&6 dx
appreciation tax 增值税 4'#?"I
appropriation 拨款;拨用;拨付 &B?*|M`)k
appropriation account 拨款帐目 1)t*l;.
Appropriation Bill 拨款法案 _~.S~;o!b
appropriation-in-aid system 补助拨款办法 3Q!)bMv \
approved assets 核准资产 A/sM
?!p>_
approved basket stock 认可一篮子证券 21sXCmYR,t
approved budget 核准预算 .r~M7 I
approved charitable donation 认可慈善捐款 &j?+%Y1n@
approved charitable institution 认可慈善机构 a98J_^ n
approved currency 核准货币;认可货币 V/Q/Ujgg
approved estimates 核准预算 C17$qdV/
approved estimates of expenditure 核准开支预算 &2sfu0K
approved overseas insurer 核准海外保险人 7-VP)|L#G
approved overseas trust company 核准海外信托公司 N1yx|g:
approved pooled investment fund 核准汇集投资基金 NnRX 0]
approved provident fund scheme 认可公积金计划 U2
8frRa
approved provision 核准拨款 uJSzz:\
approved redeemable share 核准可赎回股份 0BPUbp(
approved regional stock 认可地区性证券 !rTkH4!_
approved retirement scheme 认可退休金计划 w&x$RP
approved subordinated loan 核准附属贷款 |a!]Iqz"N
arbitrage 套戥;套汇;套利 XsGc!o
arbitrageur 套戥者;套汇者 !,9;AMO
-
arbitrary amount 临时款项 L>&9+<-B
arrangement 措施;安排;协定 Mhu|S)hn
arrears 欠款 gTb%c84
arrears of pay 欠付薪酬 x4XCR,-
arrears of revenue 逾期未收税款;逾期未收的帐项 #CRd@k?
articles of association 组织章程;组织细则;组织章程细则 q$'D}OH T
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ZVz`g]
ascertainment of profit 确定利润 ~cul;bb#
"Asia Clear" “亚洲结算系统”