allotment 分配;配股 ;Z9(ll:<$
allotment notice 股份配售通知;配股通知 J@OK"%12
allotment of shares 股份分配 [V_+/[AA)
allowable 可获宽免;免税的 },@ex
allowable business loss 可扣除的营业亏损 #;=sJ[m4
allowable expenses 可扣税的支出 Sf*gAwnW
allowance 免税额;津贴;备抵;准备金 ";;!c. !^
allowance for debts 债项的免税额 -ykD/
allowance for depreciation by wear and tear 耗损折旧免税额 4y.qtiIP>$
allowance for funeral expenses 殡殓费的免税额 \mL]xE-
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e$Mvl=NYp\
allowance for repairs and outgoings 修葺及支出方面的免税额 ?r{hrAx
allowance to debtor 给债务人的津贴 + KaVvf
alteration of capital 资本更改 yJ="dEn>i"
alternate trustee 候补受托人 l.P;85/+
amalgamation 合并 S!n?b|_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /I((A/ks
ambit of charges 征税范围;收费范围 _'4S1
amended valuation 经修订的估值 mL-6+pJ@
American Commodities Exchange 美国商品交易所 ((&5F!+\-
American Express Bank Limited 美国运通银行 EywBT
American Stock Exchange 美国证券交易所 6Jq3l_
amortization 摊销 ~6K.5t7
amount due from banks 存放银行同业的款项 cwOa"]t}
amount due from banks abroad 存放海外银行同业的款项 !L@<?0xLW
amount due from holding companies 控股公司欠款 PuhvJHT
amount due from local banks 存放本港银行同业的款项 ;E,i
amount due to banks 银行同业的存款 ^ FM
amount due to banks abroad 海外银行同业的存款 LpL$=9
amount due to holding companies 控股公司存款 GKKDO+A=!
amount due to local banks 本港银行同业的存款 i{16&4 '
amount due to outport banks 外埠银行同业的存款 `(ik2#B`}
amount for note issue 发行纸币的款额 e,r7UtjoxR
amount of bond 担保契据的款额 F+ 7*SImv6
amount of consideration 代价款额 |MOz>1<a
amount of contribution 供款数额 2liJ^ `
amount of indebtedness 负债款额 pSI8"GwQ
amount of principal of the loan 贷款本金额 :[CEHRc7x
amount of rates chargeable 应征差饷数额 *U}ztH-+/
amount of share capital 股本额 t 4VeXp6
amount of sums assured 承保款额 M[+#*f.T}
amount of variation 变动幅度 wFMw&=j
amount of vote 拨款数额 ~4|Tr z2T
amount payable 应付款额 $ai;8)C6
amount receivable 应收款额 T|0+o+i
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ];jp)P2o
analysis 分析 1*|/N}g)
ancillary risk 附属风险 1+
Uem
annual account 周年帐目;周年帐目报表;年度决算;年结 k]^ya?O]p
annual accounting date 年结日期 K- $,:28
annual allowance 每年免税额;年积金;年度津贴;年津 !{ {gL=_@
annual balance 年度余额 =6+99<G|%M
annual disposable income 每年可动用收入 c-v-UO%
annual estimates 周年预算 Ni%@bU $
annual fee 年费 J .VZD
annual general meeting 周年大会 ksCF"o/@V
annual growth rate 年增率;每年增长率 CUHT5J*sY
annual long-term supplement 长期个案每年补助金 =LODX29
annual pensionable emolument 可供计算退休金的年薪 L`e19I$
annual report 年报 oam;hmw
Annual Report on the Consumer Price Index 《消费物价指数年报》 $:\`E56\
annual return 周年报表;周年申报表;每年报税表格 B^]PKjLNZ
Annual Return Rules 《周年报表规则》 2wDDVUwy B
annual review of consumer prices 每年消费物价回顾 0\vG
<
annual roll-forward basis 逐年延展方式 0AdxV?6z
annual salary 年薪 ?Pa(e)8\
annual statement 年度报表;年度决算表 6Ol9
P56j
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 c/ih%xR
annuitant 年金受益人 e(xuy'4r
annuity 年金 ,Si{]y
annuity contract 年金合约 "wuO[c&%/
annuity on human life 人寿年金
l^OflZC~
antecedent debt 先前的债项 d=n{Wn{C
ante-dated cheque 倒填日期支票 6}?d%K
anticipated expenditure 预期开支 01n132k
anticipated net profit 预期纯利 ,lStT+A
anticipated revenue 预期收入 k& +gkJm
anti-inflation measure 反通货膨胀措施 w^ OB
anti-inflationary stance 反通货膨胀立场 f$6N
apparent deficit 表面赤字 pf107S
apparent financial solvency 表面偿债能力 q*|Alrm
apparent partner 表面合伙人 c{_JPy
application for personal assessment 个人入息课税申请书 gua7<z6=eh
application of fund 资金应用 <nN.$4~X
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 1Y J?Y
appointed actuary 委任精算师 5 7t.Ud
appointed auditor 委任核数师;委任审计师 ^ =n7E
appointed trustee 委任的受托人 )5LT!14
appointer 委任人 >*VvV/UU
apportioned pro rata 按比例分摊 w$AR
apportionment 分配;分摊 CoNaGb
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1:<(Q2X%
apportionment formula 分摊方程式 DyCzRkH
apportionment of estate duty 遗产税的分摊 DU$#tg}{
appraisal 估价;评估 $Se
h4
appreciable growth 可观增长 N
0-J=2
appreciable impact 显着影响 k&%i+5X
appreciable increase 可观增长 E:ci/09wD
appreciation 增值;升值 BWy-R6br
appreciation against other currencies 相对其他货币升值 VOZxLyj^9
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R:YVmqd
appreciation tax 增值税 pCrm `hy(
appropriation 拨款;拨用;拨付
W.kcN,
appropriation account 拨款帐目 "n`z`{<n
Appropriation Bill 拨款法案 Z#-N$%^F
appropriation-in-aid system 补助拨款办法 <j>;5!4!}
approved assets 核准资产 +:-xV
approved basket stock 认可一篮子证券 0bM_EC
approved budget 核准预算 b<~-s sL7a
approved charitable donation 认可慈善捐款 p\&/m
approved charitable institution 认可慈善机构 )!\6 "{
approved currency 核准货币;认可货币 L;u 5
approved estimates 核准预算 k]5tU\;Yw
approved estimates of expenditure 核准开支预算 Fd\uTxykp
approved overseas insurer 核准海外保险人 |xcC'1WU
approved overseas trust company 核准海外信托公司 GT6i9*tb#
approved pooled investment fund 核准汇集投资基金 $zp|()_
approved provident fund scheme 认可公积金计划 uJ
-$i
approved provision 核准拨款 xh$yXP0/
approved redeemable share 核准可赎回股份 )Yy5u'}
approved regional stock 认可地区性证券 7=^}{
approved retirement scheme 认可退休金计划 6>rz=yAM_
approved subordinated loan 核准附属贷款 CvE^t#Bok
arbitrage 套戥;套汇;套利 ZxSFElDD]E
arbitrageur 套戥者;套汇者 su%-b\8K
arbitrary amount 临时款项 }7 +%k/
arrangement 措施;安排;协定 x@Z{5w_a
arrears 欠款 5rB>)p05[
arrears of pay 欠付薪酬 6h)_{|
L )
arrears of revenue 逾期未收税款;逾期未收的帐项 zpT^:Ag
articles of association 组织章程;组织细则;组织章程细则 ,^8':X"A{!
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 '(3 QyCD
ascertainment of profit 确定利润 v0oVbHO5<
"Asia Clear" “亚洲结算系统”