allotment 分配;配股 Zi *2nv'
allotment notice 股份配售通知;配股通知 [<lHCQXJ/
allotment of shares 股份分配 (yH'{6g\
allowable 可获宽免;免税的 Q- cFtu-w
allowable business loss 可扣除的营业亏损 K0u|U`
allowable expenses 可扣税的支出 *RI]?j%B
allowance 免税额;津贴;备抵;准备金 LC,F
<>w1
allowance for debts 债项的免税额 3+)J
@(a
allowance for depreciation by wear and tear 耗损折旧免税额 3@etRd;]Kr
allowance for funeral expenses 殡殓费的免税额 #{\J
Nb+w%
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 CuaVb1r
allowance for repairs and outgoings 修葺及支出方面的免税额 H*d9l2,KZS
allowance to debtor 给债务人的津贴 lUOF4U&r
alteration of capital 资本更改 Kf bb)?
alternate trustee 候补受托人 =:xW>@bh|
amalgamation 合并 aB_F9;IR
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _F6OM5F"N
ambit of charges 征税范围;收费范围 `!obGMTQ<
amended valuation 经修订的估值 ef8s<5"4
American Commodities Exchange 美国商品交易所 Yxr>"KH6a
American Express Bank Limited 美国运通银行 8r*E-akuyr
American Stock Exchange 美国证券交易所 d`QN^)F0#
amortization 摊销 w#ZoZZ wh
amount due from banks 存放银行同业的款项 ]i|h(>QWP
amount due from banks abroad 存放海外银行同业的款项 sQYkQ81
amount due from holding companies 控股公司欠款 M1k{t%M+S
amount due from local banks 存放本港银行同业的款项 9&$y
}Y
amount due to banks 银行同业的存款 /j#n
amount due to banks abroad 海外银行同业的存款 :vmH]{R
amount due to holding companies 控股公司存款 ]N~2
.h
amount due to local banks 本港银行同业的存款 z 9vInf@M
amount due to outport banks 外埠银行同业的存款 %v=*Wb\3|
amount for note issue 发行纸币的款额 QVv#fy1"6
amount of bond 担保契据的款额 u}#(.)a:
amount of consideration 代价款额 +Zb;Vn4
amount of contribution 供款数额 W =D4r
amount of indebtedness 负债款额 T-'OwCB1q
amount of principal of the loan 贷款本金额 6LvW?z(J
amount of rates chargeable 应征差饷数额 k9<;woOBO
amount of share capital 股本额 x)
,eI'mf
amount of sums assured 承保款额 p\ Q5,eg
amount of variation 变动幅度 MU($|hwiL
amount of vote 拨款数额 S(k3 `;K
amount payable 应付款额 Uf1!qP/H?
amount receivable 应收款额 `fA@hK
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4zXFuTr($
analysis 分析 4.k0<
ancillary risk 附属风险 lS"T4 5
annual account 周年帐目;周年帐目报表;年度决算;年结 5[8xV%>;
annual accounting date 年结日期 Jz\%%C
annual allowance 每年免税额;年积金;年度津贴;年津
qSM|hHDo)
annual balance 年度余额 h\$$JeSV]
annual disposable income 每年可动用收入 LGq'WU31:)
annual estimates 周年预算 I5X|(0es
annual fee 年费 TEP,Dq
annual general meeting 周年大会 x!?u^
annual growth rate 年增率;每年增长率 a[>/h3
annual long-term supplement 长期个案每年补助金 EGGWrl}1
annual pensionable emolument 可供计算退休金的年薪 g&^quZ"H
annual report 年报 G'nmllB`]
Annual Report on the Consumer Price Index 《消费物价指数年报》 |h KDvH
annual return 周年报表;周年申报表;每年报税表格 ?U%qPv:
Annual Return Rules 《周年报表规则》 Wvq27YK'
annual review of consumer prices 每年消费物价回顾 g!FuY/%+
annual roll-forward basis 逐年延展方式 /74QMx?
annual salary 年薪 ;@0;pY
annual statement 年度报表;年度决算表 /}((l%U E.
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 Bj+S"yS
annuitant 年金受益人 h8x MI
annuity 年金 mu\6z_e
annuity contract 年金合约 (j%~u&+-
annuity on human life 人寿年金 zv|2:4H
antecedent debt 先前的债项 gIo@Pm
ante-dated cheque 倒填日期支票 C1V|0hu
anticipated expenditure 预期开支 j:Xq1f6a
anticipated net profit 预期纯利 HSw;^E)1
anticipated revenue 预期收入 \q>bs|2
anti-inflation measure 反通货膨胀措施 %h hfU6[
anti-inflationary stance 反通货膨胀立场 B+$%*%b
apparent deficit 表面赤字 P:hBt\5B
apparent financial solvency 表面偿债能力 t0( A4E
apparent partner 表面合伙人 [xbSYu,&
application for personal assessment 个人入息课税申请书 B~?*?Z'
application of fund 资金应用 OstQqV%@
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 +xRK5+}9
appointed actuary 委任精算师 +UC G0D
appointed auditor 委任核数师;委任审计师 Vouvr<43o
appointed trustee 委任的受托人 t^UxR@l<K|
appointer 委任人
kq?Ms|h
apportioned pro rata 按比例分摊 loEPr5bL
apportionment 分配;分摊 <KJ/<0l
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `A,-@`p
apportionment formula 分摊方程式
aR[JD2G
apportionment of estate duty 遗产税的分摊 hE &xE;
appraisal 估价;评估 }V'}E\\
appreciable growth 可观增长 3>3 Kwc~E
appreciable impact 显着影响 99]R$eT8
appreciable increase 可观增长 gK+4
C
appreciation 增值;升值 }cM}Oavh
appreciation against other currencies 相对其他货币升值 d|jNf</`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a`wc\T^
appreciation tax 增值税 gGR"Z]DBk
appropriation 拨款;拨用;拨付 [ieI;OG;
appropriation account 拨款帐目 #F:p-nOq
Appropriation Bill 拨款法案 I^* Nqqq
appropriation-in-aid system 补助拨款办法 _;W.q7b]
approved assets 核准资产 Vo4,@scG
approved basket stock 认可一篮子证券 \Yy$MLs
approved budget 核准预算 se ba9y
approved charitable donation 认可慈善捐款
nI[os
approved charitable institution 认可慈善机构 t
Cw<Ip
approved currency 核准货币;认可货币 O8f?; ]
approved estimates 核准预算 ov|d^)'
approved estimates of expenditure 核准开支预算 0q^>ZF-@
approved overseas insurer 核准海外保险人 <3L5"77G6
approved overseas trust company 核准海外信托公司 'Oxy$U
approved pooled investment fund 核准汇集投资基金 O6@j &*jS
approved provident fund scheme 认可公积金计划 Ih@61>X.o*
approved provision 核准拨款 '"`IC\N^
approved redeemable share 核准可赎回股份 n#mA/H;wV
approved regional stock 认可地区性证券 +|*IZ:w)
approved retirement scheme 认可退休金计划 {0r0\D>bw
approved subordinated loan 核准附属贷款 t1]K<>g
arbitrage 套戥;套汇;套利 %J#YM'g
arbitrageur 套戥者;套汇者 b jy Zk_\
arbitrary amount 临时款项 -6Z\qxKqZ
arrangement 措施;安排;协定 YP
6`L
arrears 欠款 <xup'n^7C
arrears of pay 欠付薪酬
#+JG(^%B
arrears of revenue 逾期未收税款;逾期未收的帐项
_,kj:R.
articles of association 组织章程;组织细则;组织章程细则 S Q@y;|(
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 65L6:}#
ascertainment of profit 确定利润 S&e0u%8mc
"Asia Clear" “亚洲结算系统”