allotment 分配;配股 m,'u_yK
allotment notice 股份配售通知;配股通知 kFeuKSa^d
allotment of shares 股份分配 |06G)r&
allowable 可获宽免;免税的 F e8xOo6
allowable business loss 可扣除的营业亏损 A07FjT5w8
allowable expenses 可扣税的支出 i: 1V\q%
allowance 免税额;津贴;备抵;准备金 ]GRPxh
allowance for debts 债项的免税额 k{uc%6s
allowance for depreciation by wear and tear 耗损折旧免税额 kZfO`BVL
allowance for funeral expenses 殡殓费的免税额 [5>0om5
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `*N2x\+X
allowance for repairs and outgoings 修葺及支出方面的免税额 ZVViu4]?y
allowance to debtor 给债务人的津贴 >wZ!1Jq
alteration of capital 资本更改 zcDVvP
alternate trustee 候补受托人 uS3J^=>@(a
amalgamation 合并 {~ VgXkjsC
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {R\ "x|
ambit of charges 征税范围;收费范围 #k*e>d$
amended valuation 经修订的估值 5ZUqCl(PX)
American Commodities Exchange 美国商品交易所 dnH?@K
American Express Bank Limited 美国运通银行 'xhX\?mD
American Stock Exchange 美国证券交易所 4?;1cXXA
amortization 摊销 V9][a
amount due from banks 存放银行同业的款项 VcA87*pel
amount due from banks abroad 存放海外银行同业的款项 a,!
c6'QE
amount due from holding companies 控股公司欠款 [26"?};"%
amount due from local banks 存放本港银行同业的款项 v:eVK!O
amount due to banks 银行同业的存款 Busxg?=
amount due to banks abroad 海外银行同业的存款 0fwo8NgX
amount due to holding companies 控股公司存款 8nW#Q<s
amount due to local banks 本港银行同业的存款 weKwBw
amount due to outport banks 外埠银行同业的存款 c[f
amount for note issue 发行纸币的款额 l\JoWL
amount of bond 担保契据的款额 &K/5AH"q
amount of consideration 代价款额 !Hxx6/
amount of contribution 供款数额 v~9PS2
amount of indebtedness 负债款额 5'Y @c
amount of principal of the loan 贷款本金额 ]&jXD=a"
amount of rates chargeable 应征差饷数额 ,a_\o&V
amount of share capital 股本额 H4MFTnJ{
amount of sums assured 承保款额 9H`Q
|7g(5
amount of variation 变动幅度 %TP0i#J
amount of vote 拨款数额 +<(N]w*
amount payable 应付款额 <%Bsb}h,
amount receivable 应收款额 = ;4cDmZh
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MZv In ZS
analysis 分析 QQj)"XJ29
ancillary risk 附属风险 r1}YN<+,s
annual account 周年帐目;周年帐目报表;年度决算;年结 N[~RWg
annual accounting date 年结日期 De6WC*trq
annual allowance 每年免税额;年积金;年度津贴;年津 q{nNWvL
annual balance 年度余额 C5c@@ch :
annual disposable income 每年可动用收入 P|Dw+lQj
annual estimates 周年预算 IXDj;~GF
annual fee 年费 nRzD[3I
annual general meeting 周年大会 .i)
H1sD
annual growth rate 年增率;每年增长率 N`h, 2!(j
annual long-term supplement 长期个案每年补助金 IVjH.BzH9
annual pensionable emolument 可供计算退休金的年薪 n<+g{QHi
annual report 年报 s3Pr$h
Annual Report on the Consumer Price Index 《消费物价指数年报》 4"nb>tA
annual return 周年报表;周年申报表;每年报税表格 %wzDBsX
Annual Return Rules 《周年报表规则》 4V@raI-
annual review of consumer prices 每年消费物价回顾 )"`(+Ku&c
annual roll-forward basis 逐年延展方式 -~n^?0
annual salary 年薪 rVB,[4N
annual statement 年度报表;年度决算表 JK))Cuh
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o$)pJ#";F
annuitant 年金受益人 gdPv,p19L
annuity 年金 O~?H\2S
annuity contract 年金合约 ;x^WPYEj
annuity on human life 人寿年金 CoO..
antecedent debt 先前的债项 |`B*\\ 1
ante-dated cheque 倒填日期支票 P MV;A{T
anticipated expenditure 预期开支 j")#"& m
anticipated net profit 预期纯利 @~,&E*X! .
anticipated revenue 预期收入 {]BPSj{B
anti-inflation measure 反通货膨胀措施 O9?t,1
anti-inflationary stance 反通货膨胀立场 n;+CV~
apparent deficit 表面赤字 h8B:}_Cu
apparent financial solvency 表面偿债能力 C,r[H5G#
apparent partner 表面合伙人 7)SG#|v[$
application for personal assessment 个人入息课税申请书 t.Q}V5t{g
application of fund 资金应用 HI&N&a9C
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 T
;!: A
appointed actuary 委任精算师 50kjX}
appointed auditor 委任核数师;委任审计师 Hz~?"ts@;
appointed trustee 委任的受托人 q#s:2#=
appointer 委任人 +
}1h
apportioned pro rata 按比例分摊 w*#B_6bG
apportionment 分配;分摊 p)2
!_0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W}jel}:
apportionment formula 分摊方程式 `s1>7XWf
apportionment of estate duty 遗产税的分摊 r:;nv D
appraisal 估价;评估 T-,T)R`R
appreciable growth 可观增长 $]LhE:!G
appreciable impact 显着影响 +5~5BZP
appreciable increase 可观增长 E0HXB1"
appreciation 增值;升值 r'*x><m'
appreciation against other currencies 相对其他货币升值 NN>E1d=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T1$=0VSEa+
appreciation tax 增值税 RBuerap
appropriation 拨款;拨用;拨付 \"k[y+O],4
appropriation account 拨款帐目 tV.qdy/]}
Appropriation Bill 拨款法案 LL% Aw)Q`
appropriation-in-aid system 补助拨款办法 p6S{OUiG
approved assets 核准资产 (B+CI%=
D
approved basket stock 认可一篮子证券 J34/rL/s
approved budget 核准预算 v\lhbpk
approved charitable donation 认可慈善捐款
@G'&7-(h*
approved charitable institution 认可慈善机构 *ay&&S*
approved currency 核准货币;认可货币 OeM
I
approved estimates 核准预算 X;:q
nnO
approved estimates of expenditure 核准开支预算 <e&88{jJ
approved overseas insurer 核准海外保险人
-nK\+bTL}
approved overseas trust company 核准海外信托公司 k|uW~I)
approved pooled investment fund 核准汇集投资基金 Y6W#uiqk
approved provident fund scheme 认可公积金计划 py|ORVN(Z
approved provision 核准拨款 =bKz$
_W
approved redeemable share 核准可赎回股份 3(o}ulp
approved regional stock 认可地区性证券 /6fa
7;
approved retirement scheme 认可退休金计划 )}!Z^ND*
approved subordinated loan 核准附属贷款 Sjb[v
arbitrage 套戥;套汇;套利 ^
lvYj
E
arbitrageur 套戥者;套汇者 5z/*/F=X
arbitrary amount 临时款项 |; [XZ ZZ
arrangement 措施;安排;协定 h95a61a,Vy
arrears 欠款 [d dKC)tA
arrears of pay 欠付薪酬 v[l={am{/
arrears of revenue 逾期未收税款;逾期未收的帐项 ccR#<Pb6q
articles of association 组织章程;组织细则;组织章程细则 OkNBP0e}
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3[{RH*nHD
ascertainment of profit 确定利润 ]9A@iA
"Asia Clear" “亚洲结算系统”