allotment 分配;配股 PTePSj1N
allotment notice 股份配售通知;配股通知 3ZB;-F5v
allotment of shares 股份分配 U;jk+i
allowable 可获宽免;免税的 %pwm34
allowable business loss 可扣除的营业亏损 j|[s?YJl
allowable expenses 可扣税的支出 "lz!'~im
allowance 免税额;津贴;备抵;准备金 W6_3f-4g
allowance for debts 债项的免税额 |f>y"T+1
allowance for depreciation by wear and tear 耗损折旧免税额 Y7{|EI+@
allowance for funeral expenses 殡殓费的免税额 qp{NRNkQ
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 V_
]4UE
allowance for repairs and outgoings 修葺及支出方面的免税额 %
^5$=w
allowance to debtor 给债务人的津贴 2l!"OiB.P
alteration of capital 资本更改
s-C.+9
alternate trustee 候补受托人 huq6rA/i
amalgamation 合并 \2+xMv)8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r+lY9l
ambit of charges 征税范围;收费范围 a"EQldm|d
amended valuation 经修订的估值 uY;/3?k&
American Commodities Exchange 美国商品交易所 DI&xTe9k
American Express Bank Limited 美国运通银行 M"_XaVl
American Stock Exchange 美国证券交易所 /60[T@Mz
amortization 摊销 =x^I 5Pn
amount due from banks 存放银行同业的款项 F)%; gzs
amount due from banks abroad 存放海外银行同业的款项 Fza)dJ7
amount due from holding companies 控股公司欠款 }j:ae \(
amount due from local banks 存放本港银行同业的款项 A>4k4*aFm#
amount due to banks 银行同业的存款 i#-Jl7V[a
amount due to banks abroad 海外银行同业的存款 w"BTu-I
amount due to holding companies 控股公司存款 .(Pe1pe
amount due to local banks 本港银行同业的存款 .i. |wY
amount due to outport banks 外埠银行同业的存款 ]{"(l(
amount for note issue 发行纸币的款额 oVhw2pKpM
amount of bond 担保契据的款额 Zq`bd55~
amount of consideration 代价款额 |Ji?p>\~
amount of contribution 供款数额 T.|0;Eb
amount of indebtedness 负债款额 rxz3Mqg
amount of principal of the loan 贷款本金额 +<q^[<pS
amount of rates chargeable 应征差饷数额 )RkU='lB "
amount of share capital 股本额 C )I"yeS.
amount of sums assured 承保款额
(dT!u8O e
amount of variation 变动幅度 uo65i 1oi
amount of vote 拨款数额 I;|Aiu*
amount payable 应付款额 xUw\Y(!
amount receivable 应收款额 \W\6m0-x
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CX:^
]wY
analysis 分析 G|MDo|q]
ancillary risk 附属风险 fwn
pmuJ
annual account 周年帐目;周年帐目报表;年度决算;年结 ~XxD
[T5
annual accounting date 年结日期 s<dD>SU
annual allowance 每年免税额;年积金;年度津贴;年津 '^J/aV
annual balance 年度余额 d,[KcX
annual disposable income 每年可动用收入 hKT:@l*
annual estimates 周年预算 6X jUb
annual fee 年费 y-@!, @e
annual general meeting 周年大会 zbi
annual growth rate 年增率;每年增长率 ]_=HC5"
annual long-term supplement 长期个案每年补助金 yd%\3}-
annual pensionable emolument 可供计算退休金的年薪 $XI<s$P%(%
annual report 年报 lxmS.C
Annual Report on the Consumer Price Index 《消费物价指数年报》 *c%@f<R~
annual return 周年报表;周年申报表;每年报税表格 2lSM`cw
Annual Return Rules 《周年报表规则》 zo5.}mr+
annual review of consumer prices 每年消费物价回顾 ."^dJ |fN
annual roll-forward basis 逐年延展方式 .;F+ QP0
annual salary 年薪 I[`2MKh
annual statement 年度报表;年度决算表 5]Ra?rF
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 P X`2zr
annuitant 年金受益人 k1U~S`>$
annuity 年金 YBCjcD[G
annuity contract 年金合约 Gu}x+hG
annuity on human life 人寿年金 'H'+6
antecedent debt 先前的债项 g@y"
B6X
ante-dated cheque 倒填日期支票 ^VIUXa
anticipated expenditure 预期开支 O1ha'@qID
anticipated net profit 预期纯利 '; dW'Uwc
anticipated revenue 预期收入 __fR #D
anti-inflation measure 反通货膨胀措施 2%qn!+.
anti-inflationary stance 反通货膨胀立场 #-Rz`Y<&
apparent deficit 表面赤字 q5!l(QL.
apparent financial solvency 表面偿债能力 t?
A4xk
apparent partner 表面合伙人 '=~y'nPG7
application for personal assessment 个人入息课税申请书 ZYt
__N
application of fund 资金应用 7qUtsDK
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 `p{!5
appointed actuary 委任精算师 OT&E)eR
appointed auditor 委任核数师;委任审计师 g"&bX4uD)
appointed trustee 委任的受托人 .fsk DW
appointer 委任人 eq+o_R}CS
apportioned pro rata 按比例分摊 ,1[??Y
apportionment 分配;分摊 XH *tChf<
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z
:9VxZ
apportionment formula 分摊方程式 0xxzhlKNL
apportionment of estate duty 遗产税的分摊 iXm||?Rnx
appraisal 估价;评估 !TOi]`vqc
appreciable growth 可观增长 -h@0 1
appreciable impact 显着影响 B
R:
appreciable increase 可观增长 :ky<`Jfr`
appreciation 增值;升值 Crhi+D
appreciation against other currencies 相对其他货币升值 pG( knu
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w&"w"
appreciation tax 增值税 _o?(t\B9{
appropriation 拨款;拨用;拨付 D;I`k
L
appropriation account 拨款帐目 $
tNhwF
Appropriation Bill 拨款法案 e]
K=Nm
appropriation-in-aid system 补助拨款办法 mVK 9NK
approved assets 核准资产 W#L"5pRg
approved basket stock 认可一篮子证券 |{PJT#W%
approved budget 核准预算 2E2}|:
||&
approved charitable donation 认可慈善捐款 NN 6KLbC(
approved charitable institution 认可慈善机构 B-~&6D,
approved currency 核准货币;认可货币 yOK])&c
approved estimates 核准预算 IOkC [([
approved estimates of expenditure 核准开支预算 6lWFxbh
approved overseas insurer 核准海外保险人 dT)KvqX
approved overseas trust company 核准海外信托公司 K~8tN,~&
approved pooled investment fund 核准汇集投资基金 KF_Wu}q
d
approved provident fund scheme 认可公积金计划 1bJ]3\
approved provision 核准拨款 ?GNF=#=M
approved redeemable share 核准可赎回股份 G\+nWvV7
approved regional stock 认可地区性证券 HD)HCDTX
approved retirement scheme 认可退休金计划 +qj*P9
approved subordinated loan 核准附属贷款 1 j12Qn@]
arbitrage 套戥;套汇;套利 R
2O.}!'
arbitrageur 套戥者;套汇者 3Y{)(%I
arbitrary amount 临时款项 bfJ`}xl(8
arrangement 措施;安排;协定 zf,%BI[Hr
arrears 欠款 (bx\4Ws
arrears of pay 欠付薪酬 aoDD&JE
arrears of revenue 逾期未收税款;逾期未收的帐项 +%Yc4
articles of association 组织章程;组织细则;组织章程细则 XLmMK{gs
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 %Sn 6*\z
ascertainment of profit 确定利润 =b<<5N s
"Asia Clear" “亚洲结算系统”