allotment 分配;配股 hlze]d?z
allotment notice 股份配售通知;配股通知 {&B_b|g*fW
allotment of shares 股份分配 ~/z%yg
allowable 可获宽免;免税的 la!U
allowable business loss 可扣除的营业亏损 H{S+^'5Y.
allowable expenses 可扣税的支出 %N`_g' r!
allowance 免税额;津贴;备抵;准备金 3/yt
allowance for debts 债项的免税额 b09xf"D
allowance for depreciation by wear and tear 耗损折旧免税额 uozq^sy
allowance for funeral expenses 殡殓费的免税额 BT_XqO
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]FIIs58IM
allowance for repairs and outgoings 修葺及支出方面的免税额 gH\>",[
allowance to debtor 给债务人的津贴 )cZHBG.0H
alteration of capital 资本更改 D_ ~;!^
alternate trustee 候补受托人 N}ND()bf
amalgamation 合并 vTK8t:JQ~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bGK
*1FlH
ambit of charges 征税范围;收费范围 lBs-u h
amended valuation 经修订的估值 m6$&yKQ-=h
American Commodities Exchange 美国商品交易所 vq+CW?*"
American Express Bank Limited 美国运通银行 /4c
`[
American Stock Exchange 美国证券交易所 e.%I#rNI
amortization 摊销 _;Xlw{FN^
amount due from banks 存放银行同业的款项 g}gGm[1SUo
amount due from banks abroad 存放海外银行同业的款项 G
kG#+C0L
amount due from holding companies 控股公司欠款 KF1iYo>p
amount due from local banks 存放本港银行同业的款项 Qzo -Yw`=
amount due to banks 银行同业的存款 ~_N,zw{x
amount due to banks abroad 海外银行同业的存款 D M+MBK
amount due to holding companies 控股公司存款 I2*(v%.-
amount due to local banks 本港银行同业的存款 7iwck.*
amount due to outport banks 外埠银行同业的存款 .35~+aqC
amount for note issue 发行纸币的款额 ge6S_"
amount of bond 担保契据的款额 T#E$sZ
amount of consideration 代价款额 &ZkJ,-
amount of contribution 供款数额 !t"/w6X1I
amount of indebtedness 负债款额 oq!\100
amount of principal of the loan 贷款本金额 jl(D;JnF
amount of rates chargeable 应征差饷数额 DrV[1Z
amount of share capital 股本额 /HhA2 (g%
amount of sums assured 承保款额 ort*Ux)
amount of variation 变动幅度 HR8YPU5
amount of vote 拨款数额 0Ui_Trlc
amount payable 应付款额 g'7
\WQ
amount receivable 应收款额 z~3ubta8(@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C,W_0=!e
analysis 分析 'PY;
ancillary risk 附属风险 mI4GBp
annual account 周年帐目;周年帐目报表;年度决算;年结 )j~{P
annual accounting date 年结日期 rg
k1.0U0
annual allowance 每年免税额;年积金;年度津贴;年津 qK#"uU8B
annual balance 年度余额 *GBV[D[G,
annual disposable income 每年可动用收入 Q[K$f %>
annual estimates 周年预算 F1- "yX1B
annual fee 年费 )V[j~uOU)]
annual general meeting 周年大会 +pYwc0~
annual growth rate 年增率;每年增长率 SM
RKEPwp&
annual long-term supplement 长期个案每年补助金 wbKJ:eWgt
annual pensionable emolument 可供计算退休金的年薪 U+ik& R#
annual report 年报 D})/2O p
Annual Report on the Consumer Price Index 《消费物价指数年报》 QK0]9
annual return 周年报表;周年申报表;每年报税表格 JmK
)Y# A
Annual Return Rules 《周年报表规则》
~,&8)1
annual review of consumer prices 每年消费物价回顾 zNrn|(Y%Y
annual roll-forward basis 逐年延展方式 XE<5(
annual salary 年薪 mhhc}dS(H
annual statement 年度报表;年度决算表 0[%{YmI{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 VV/T)qEe7>
annuitant 年金受益人 f~a
7E;y
annuity 年金 _rIo
@v
annuity contract 年金合约 Ea<\a1Tl43
annuity on human life 人寿年金
=5B5
antecedent debt 先前的债项 \EoE/2"<
ante-dated cheque 倒填日期支票 -p)`o b-
anticipated expenditure 预期开支 `Kf@<=
anticipated net profit 预期纯利 $poIWJM c
anticipated revenue 预期收入 ciml:"nQ
anti-inflation measure 反通货膨胀措施 yGt[Qvx#
anti-inflationary stance 反通货膨胀立场 9v*y&V9/
apparent deficit 表面赤字 XdV>6<gf{
apparent financial solvency 表面偿债能力 1)
2-UT
apparent partner 表面合伙人 i*mU<:t
application for personal assessment 个人入息课税申请书 S$fS|N3]%
application of fund 资金应用 h;+O96V4.
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 ri59LY y=
appointed actuary 委任精算师 l9eTghLi
appointed auditor 委任核数师;委任审计师 [u K,.G
appointed trustee 委任的受托人 _zM?"16I}
appointer 委任人 YQd($
apportioned pro rata 按比例分摊 r`6f
apportionment 分配;分摊 Kn5C
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cRr3!<EZ
apportionment formula 分摊方程式 Ayqs~&{
apportionment of estate duty 遗产税的分摊 %pOz%v~
appraisal 估价;评估 YB4
ZI
appreciable growth 可观增长 ;0oL*d[1Z
appreciable impact 显着影响 tyW[i8)O}
appreciable increase 可观增长 lg$aRqI29
appreciation 增值;升值 (EWGX |QA
appreciation against other currencies 相对其他货币升值 O^-QqCZE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v+Y^mV`|
appreciation tax 增值税 NwYQ6VEA
appropriation 拨款;拨用;拨付 u
uFQTx))
appropriation account 拨款帐目 ~Uv#)
Appropriation Bill 拨款法案 pn(i18x
appropriation-in-aid system 补助拨款办法 ,#,K_oz
approved assets 核准资产 0
Q7<;'m
approved basket stock 认可一篮子证券 oi7k#^
approved budget 核准预算 %_Lz0L64k
approved charitable donation 认可慈善捐款 )hO
%W|
approved charitable institution 认可慈善机构 a-,*iK{_u
approved currency 核准货币;认可货币 diM*jN#
approved estimates 核准预算 zFO0l).
approved estimates of expenditure 核准开支预算 ",gVo\^
approved overseas insurer 核准海外保险人 _^b\#Jz4U3
approved overseas trust company 核准海外信托公司 ti9e(Jt!O
approved pooled investment fund 核准汇集投资基金 O
]
!tK
approved provident fund scheme 认可公积金计划 1=IOio4U
approved provision 核准拨款 Y)]VlV!`
approved redeemable share 核准可赎回股份 W9c&"T9JT
approved regional stock 认可地区性证券 Y&=DjKoVh
approved retirement scheme 认可退休金计划 (&Q!5{$W
approved subordinated loan 核准附属贷款 x<!]#**;
arbitrage 套戥;套汇;套利 .{8[o[w
=
arbitrageur 套戥者;套汇者 w]T_%mdk
arbitrary amount 临时款项 fI0"#iv}
arrangement 措施;安排;协定 C7m/<
arrears 欠款 R#~l[S8u^
arrears of pay 欠付薪酬 =*ErN
arrears of revenue 逾期未收税款;逾期未收的帐项 DpmAB.
articles of association 组织章程;组织细则;组织章程细则 ~YW;'
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8NNh8k#6
ascertainment of profit 确定利润 zJ8T.+qJ
"Asia Clear" “亚洲结算系统”