allotment 分配;配股 i$["aP~G
allotment notice 股份配售通知;配股通知 GoazH?%
allotment of shares 股份分配 W1hX?!xp!
allowable 可获宽免;免税的 z<i,D08|d
allowable business loss 可扣除的营业亏损 # v+;:
allowable expenses 可扣税的支出 5~Q Tg
allowance 免税额;津贴;备抵;准备金 _\UIc;3Gl
allowance for debts 债项的免税额 !O 8.#+
allowance for depreciation by wear and tear 耗损折旧免税额 oJh"@6u6K
allowance for funeral expenses 殡殓费的免税额 7C?E z%a@
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *y?[<2"$
allowance for repairs and outgoings 修葺及支出方面的免税额 bf(+ldq
allowance to debtor 给债务人的津贴 **n y!
alteration of capital 资本更改 ncj!KyU
alternate trustee 候补受托人 B>, A(X&
amalgamation 合并 {l@WCR
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0X#+#[W
ambit of charges 征税范围;收费范围 AJdp6@O+
amended valuation 经修订的估值
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American Commodities Exchange 美国商品交易所 :Pf>Z? /d
American Express Bank Limited 美国运通银行 c@9##DPn
American Stock Exchange 美国证券交易所 oBC]UL;8xJ
amortization 摊销 @i{]4rk lv
amount due from banks 存放银行同业的款项 83Uw
amount due from banks abroad 存放海外银行同业的款项 9>;} /*:H
amount due from holding companies 控股公司欠款 9*DEv0}a^
amount due from local banks 存放本港银行同业的款项 D?mDG|Z
amount due to banks 银行同业的存款 onib x^Fcd
amount due to banks abroad 海外银行同业的存款 Hr&Ere8.4p
amount due to holding companies 控股公司存款 ~U3Seo }
amount due to local banks 本港银行同业的存款 o[oqPN3$Y
amount due to outport banks 外埠银行同业的存款 <S&]$?`{Wi
amount for note issue 发行纸币的款额 a5 bPEJ=I
amount of bond 担保契据的款额 ; [FLT:$
amount of consideration 代价款额 ($'V&x8T
amount of contribution 供款数额 8gAu7\p}
amount of indebtedness 负债款额 n$xszuNJ`
amount of principal of the loan 贷款本金额 \C7q4p?8
amount of rates chargeable 应征差饷数额 {!r#f(?uT
amount of share capital 股本额 h;nQxmJ9
amount of sums assured 承保款额 gs>A=A(VYf
amount of variation 变动幅度 Z vRxi&Z{?
amount of vote 拨款数额 W "k|K:
amount payable 应付款额
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amount receivable 应收款额 _@K YF)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?<6@^X"
analysis 分析 GMw)*
ancillary risk 附属风险 @h9K
annual account 周年帐目;周年帐目报表;年度决算;年结 tpGCrn2w>
annual accounting date 年结日期 TL@mM
annual allowance 每年免税额;年积金;年度津贴;年津 cWM:
annual balance 年度余额 Fpf><Rn
annual disposable income 每年可动用收入
QAUykS8
annual estimates 周年预算 _ Mn6 L=
annual fee 年费 QtlT&|$
annual general meeting 周年大会 \XDmK
annual growth rate 年增率;每年增长率 d' OGVN
annual long-term supplement 长期个案每年补助金 &`@lB (m
annual pensionable emolument 可供计算退休金的年薪 sG1BNb_
annual report 年报 ]'UgZsJ
Annual Report on the Consumer Price Index 《消费物价指数年报》 rs_h}+6"s
annual return 周年报表;周年申报表;每年报税表格 *:S~C
Annual Return Rules 《周年报表规则》 | k}e&Q_/G
annual review of consumer prices 每年消费物价回顾 ?Sw /(}|m
annual roll-forward basis 逐年延展方式 {=iyK/Uf
annual salary 年薪 }*Zo6{B-
annual statement 年度报表;年度决算表 .1{l[[= W
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 #R<
G,"N5
annuitant 年金受益人 Qsji0ikG
annuity 年金 ,J&9kYz
annuity contract 年金合约 P5P<"
annuity on human life 人寿年金 cm,4&x6
antecedent debt 先前的债项 uY]T:UVk
ante-dated cheque 倒填日期支票 QTE:K?
anticipated expenditure 预期开支 IM]h*YV'
anticipated net profit 预期纯利 dN0mYlu1|
anticipated revenue 预期收入 ,5.
<oDH
anti-inflation measure 反通货膨胀措施 /=/
HB
anti-inflationary stance 反通货膨胀立场 HzEGq,.
apparent deficit 表面赤字 CW;m
apparent financial solvency 表面偿债能力 /GN4I!LA
apparent partner 表面合伙人 4m\([EO
application for personal assessment 个人入息课税申请书 QoseS/
application of fund 资金应用 I=5dYq4 l
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 ib; yu_
appointed actuary 委任精算师 3a^)u-9,x
appointed auditor 委任核数师;委任审计师 r&Qt_
appointed trustee 委任的受托人 H`gb}?9R
appointer 委任人 8t=3
apportioned pro rata 按比例分摊 f:XfAH3R{
apportionment 分配;分摊 XmlIj8%9[&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }H2#H7!H
apportionment formula 分摊方程式 +`Fb_m)f
apportionment of estate duty 遗产税的分摊 ThiN9! Y
appraisal 估价;评估 lvPpCAXY
appreciable growth 可观增长 gs fhH0
appreciable impact 显着影响 v8
appreciable increase 可观增长 +(y>qd
appreciation 增值;升值 ` yYvYc
appreciation against other currencies 相对其他货币升值 K( z[}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vmtzig3w[
appreciation tax 增值税 &+]x;K
appropriation 拨款;拨用;拨付 ,(;5%+#n
appropriation account 拨款帐目 4i`S+`#
Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法 I{EI
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approved assets 核准资产 OW#_ty_ul
approved basket stock 认可一篮子证券 #//
%&k
approved budget 核准预算 rmQ\RP W
approved charitable donation 认可慈善捐款 BCBU b
approved charitable institution 认可慈善机构 qw2
)v*Fn
approved currency 核准货币;认可货币 |@ *3^'
approved estimates 核准预算 phmVkV2a;#
approved estimates of expenditure 核准开支预算 g&kH'fR8
approved overseas insurer 核准海外保险人 /`}6rXnw9
approved overseas trust company 核准海外信托公司 {6:&
%V
approved pooled investment fund 核准汇集投资基金 B>@D,)/bT5
approved provident fund scheme 认可公积金计划 _jo$)x+'x
approved provision 核准拨款 7JS#a=D#
approved redeemable share 核准可赎回股份 b*`fLrqV.
approved regional stock 认可地区性证券 #w;;D7{@m
approved retirement scheme 认可退休金计划 W8VO)3nmD
approved subordinated loan 核准附属贷款 ?R282l
arbitrage 套戥;套汇;套利 s&0*'^'O[S
arbitrageur 套戥者;套汇者 !]G jIT]Oh
arbitrary amount 临时款项 cCk1'D|X[e
arrangement 措施;安排;协定 r.?+gW!C
arrears 欠款 PF`:1;PU
arrears of pay 欠付薪酬 ;M
-,HK4=
arrears of revenue 逾期未收税款;逾期未收的帐项 umryA{Ps
articles of association 组织章程;组织细则;组织章程细则 %_)b>C18y
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /3s@6Ex}E
ascertainment of profit 确定利润 F=:c5z
"Asia Clear" “亚洲结算系统”