allotment 分配;配股 0} liK
allotment notice 股份配售通知;配股通知 q&Q* gEFK
allotment of shares 股份分配 @OFl^U0/
allowable 可获宽免;免税的 < W/-[ M
allowable business loss 可扣除的营业亏损 g=b[V
allowable expenses 可扣税的支出 %nOBs ln
allowance 免税额;津贴;备抵;准备金 tJ.LPgfZ
allowance for debts 债项的免税额 w>H!H6Q
allowance for depreciation by wear and tear 耗损折旧免税额 GMgsM6.R
allowance for funeral expenses 殡殓费的免税额 O`t ]#
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 TR{8A^XhE8
allowance for repairs and outgoings 修葺及支出方面的免税额 4VaUa8 D
allowance to debtor 给债务人的津贴 c2?(.UV
alteration of capital 资本更改 yKOf]m>#
alternate trustee 候补受托人 U`:#+8h-}
amalgamation 合并
+VDl"Hx
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %r6~5_A
ambit of charges 征税范围;收费范围 A~nq4@uj
amended valuation 经修订的估值 1uMnlimr
American Commodities Exchange 美国商品交易所 %'4dgk
American Express Bank Limited 美国运通银行 na
$z\C\
American Stock Exchange 美国证券交易所 !j %)nU
amortization 摊销 SY <!-g<1F
amount due from banks 存放银行同业的款项 8,dCx}X
amount due from banks abroad 存放海外银行同业的款项 kZ`60X%wE
amount due from holding companies 控股公司欠款 "@GopD
amount due from local banks 存放本港银行同业的款项 gA2\c5F<
amount due to banks 银行同业的存款 pVt-7AgW
amount due to banks abroad 海外银行同业的存款 z ;y22
amount due to holding companies 控股公司存款 YZpF*E;6t
amount due to local banks 本港银行同业的存款 )V)4N[?GC
amount due to outport banks 外埠银行同业的存款 'D\(p,(Mt
amount for note issue 发行纸币的款额 8dIgw
amount of bond 担保契据的款额 }S
s#0Gee
amount of consideration 代价款额 }#EiL
!Pv
amount of contribution 供款数额 RJF1~9
amount of indebtedness 负债款额 XuR!9x^5
amount of principal of the loan 贷款本金额 E;VW6[M
amount of rates chargeable 应征差饷数额 a2Q9tt>Q
amount of share capital 股本额 X@af[J[cQ
amount of sums assured 承保款额 8-juzL}
amount of variation 变动幅度 w|?Nq?KA
amount of vote 拨款数额 R*Pfc91}
amount payable 应付款额 1/gY]ghL
amount receivable 应收款额 "M_X9n_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N[aK#o,
analysis 分析 (.%:Q0i1
ancillary risk 附属风险 ,a^_
~(C
annual account 周年帐目;周年帐目报表;年度决算;年结 RF g$N@g,
annual accounting date 年结日期 4d0PW#97.
annual allowance 每年免税额;年积金;年度津贴;年津 rS(693kb
annual balance 年度余额 % OiSuw
annual disposable income 每年可动用收入 C&<f YCwG
annual estimates 周年预算 f} }Bb8
annual fee 年费 *tz"T-6O
annual general meeting 周年大会 s'~_pP
annual growth rate 年增率;每年增长率 6prN,*k5
annual long-term supplement 长期个案每年补助金 e
*;"$7o9
annual pensionable emolument 可供计算退休金的年薪 ^x4,}'(
annual report 年报 m>zUwGYEu
Annual Report on the Consumer Price Index 《消费物价指数年报》 qYsu3y)*N
annual return 周年报表;周年申报表;每年报税表格 v{?9PRf\s
Annual Return Rules 《周年报表规则》 ms;Lu-UR
annual review of consumer prices 每年消费物价回顾 BR5$;-7W
annual roll-forward basis 逐年延展方式 {*
jkx,|
annual salary 年薪 "~d)$]+
annual statement 年度报表;年度决算表 Z?"Pkc.Ei
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 l4;/[Q>Z
annuitant 年金受益人 ]C)PZZI='
annuity 年金 m]7yc>uDy
annuity contract 年金合约 :l3Tt<
annuity on human life 人寿年金 'f;+*~*L
antecedent debt 先前的债项 ]7
dm`XV
ante-dated cheque 倒填日期支票 TKRu^KH9
anticipated expenditure 预期开支 tJHzhH)
anticipated net profit 预期纯利 N1#*~/sXh
anticipated revenue 预期收入 1|z>}
xP
anti-inflation measure 反通货膨胀措施 N^mY/`2
anti-inflationary stance 反通货膨胀立场 y3;G<9K2c]
apparent deficit 表面赤字 ?F?!QrL
apparent financial solvency 表面偿债能力 [R
A=M
apparent partner 表面合伙人 v,+2CVdW
application for personal assessment 个人入息课税申请书 jew?cnRmd
application of fund 资金应用 5"XcVH4g
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 x:sTE u@
appointed actuary 委任精算师 S'6(&"XCH
appointed auditor 委任核数师;委任审计师 ?1OS%RBF
appointed trustee 委任的受托人 H1hj` '\"<
appointer 委任人 +Icg;m{
apportioned pro rata 按比例分摊 s`H}NjWx
apportionment 分配;分摊 V\ARe=IWM
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~(I\O?k>H
apportionment formula 分摊方程式 g&BF#)7C
apportionment of estate duty 遗产税的分摊 KS(s<ip|
appraisal 估价;评估 5G\vV]RR&
appreciable growth 可观增长 s'} oVx]
appreciable impact 显着影响 Qs;bVlp!H
appreciable increase 可观增长 1S.nqOfx
appreciation 增值;升值 s{IycTbz
appreciation against other currencies 相对其他货币升值 lXv{+ic
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ajkRL|^
appreciation tax 增值税 ~2rZL
appropriation 拨款;拨用;拨付 r%_)7Wk*
appropriation account 拨款帐目 gfih;i.pY
Appropriation Bill 拨款法案 Dyt}"r\
appropriation-in-aid system 补助拨款办法 G'{4ec0<{
approved assets 核准资产 bhuA,}
approved basket stock 认可一篮子证券 4\Q ?4ZX
approved budget 核准预算 pmQ9iA@=
approved charitable donation 认可慈善捐款 A5?[j
QT0
approved charitable institution 认可慈善机构 +uv]dD*i
approved currency 核准货币;认可货币 #\t?`\L3
approved estimates 核准预算 6\b B#a
approved estimates of expenditure 核准开支预算 NbG3^(
approved overseas insurer 核准海外保险人 Y}nE/bmx&9
approved overseas trust company 核准海外信托公司 ?N $
approved pooled investment fund 核准汇集投资基金 X<Vko^vlj
approved provident fund scheme 认可公积金计划 ZIpL4y
=_
approved provision 核准拨款 oqUtW3y
approved redeemable share 核准可赎回股份 L6 hTz'
approved regional stock 认可地区性证券 _?O'6
5
approved retirement scheme 认可退休金计划 }v@w(*)h:
approved subordinated loan 核准附属贷款 7M^!t X
arbitrage 套戥;套汇;套利 mNcTO0p&
arbitrageur 套戥者;套汇者 v0=^Hym
arbitrary amount 临时款项 hQ8/-#LO_
arrangement 措施;安排;协定 JsVW:8QO~
arrears 欠款 `C] t2^
arrears of pay 欠付薪酬 ,Qj7wFZ
arrears of revenue 逾期未收税款;逾期未收的帐项 >,32~C
articles of association 组织章程;组织细则;组织章程细则 "{L%5:H@
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 *>S\i7RET
ascertainment of profit 确定利润 kF6X?mqgD
"Asia Clear" “亚洲结算系统”