allotment 分配;配股 gA|j\T{c
allotment notice 股份配售通知;配股通知 K!~
](_W!
allotment of shares 股份分配 f$'D2o, O
allowable 可获宽免;免税的 K7Vr$,p
allowable business loss 可扣除的营业亏损 [<;2 C
allowable expenses 可扣税的支出 E;Hjw0M'k
allowance 免税额;津贴;备抵;准备金 z~5'p(|@f
allowance for debts 债项的免税额 el%Qxak`"
allowance for depreciation by wear and tear 耗损折旧免税额 )1,&YJM*6l
allowance for funeral expenses 殡殓费的免税额 X9j+$X\j
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 mx4*zj
allowance for repairs and outgoings 修葺及支出方面的免税额 i5" q1dRQ
allowance to debtor 给债务人的津贴 O5?Eb
alteration of capital 资本更改 d!:SoZ
alternate trustee 候补受托人 9 JtG&^*
amalgamation 合并 xL"%2nf
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M2S|$6t:
ambit of charges 征税范围;收费范围 FM)*>ax{
amended valuation 经修订的估值 2cl~Va=
American Commodities Exchange 美国商品交易所 _@;N<$&
American Express Bank Limited 美国运通银行 7A6sSfPUy
American Stock Exchange 美国证券交易所 $C/Gn~k 5
amortization 摊销 +bnw,B>
<
amount due from banks 存放银行同业的款项 ]l'ki8
amount due from banks abroad 存放海外银行同业的款项
(I.`bR
amount due from holding companies 控股公司欠款 xW4+)F5P(
amount due from local banks 存放本港银行同业的款项 ?OyW|jL
amount due to banks 银行同业的存款 t@n (a
amount due to banks abroad 海外银行同业的存款 L /> GYx
amount due to holding companies 控股公司存款 {[?|RC;\Y
amount due to local banks 本港银行同业的存款 HWBom
8u0
amount due to outport banks 外埠银行同业的存款 ($W 5fbu
amount for note issue 发行纸币的款额 lz 6 Aj
amount of bond 担保契据的款额 ;I'/.gW;{
amount of consideration 代价款额 vBx^zDe
amount of contribution 供款数额 3(&F.&C$$
amount of indebtedness 负债款额 sQs5z~#51*
amount of principal of the loan 贷款本金额 ?g4|EV-56
amount of rates chargeable 应征差饷数额 B;r$( 'UZ
amount of share capital 股本额 v!xrUyN~m
amount of sums assured 承保款额 jYz3(mM'J
amount of variation 变动幅度 BaAb4{
amount of vote 拨款数额
qS|VUy4
amount payable 应付款额 !.$P`wKr
amount receivable 应收款额 Nk4_!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~7a BeD
analysis 分析 >}*jsqaVU
ancillary risk 附属风险 T}
[vfIJD
annual account 周年帐目;周年帐目报表;年度决算;年结 u_8 22Z
annual accounting date 年结日期 Dys"|,F
annual allowance 每年免税额;年积金;年度津贴;年津
%
cdP*
annual balance 年度余额 mU$7_7V~
annual disposable income 每年可动用收入 ="R6YL
annual estimates 周年预算 pH%c7X/[3L
annual fee 年费 `h!&->
annual general meeting 周年大会 3+5\xRq
annual growth rate 年增率;每年增长率 `&zobbwq
annual long-term supplement 长期个案每年补助金 m4>oE|\
annual pensionable emolument 可供计算退休金的年薪 s.)w
A
`&&
annual report 年报 t|QMS M?s
Annual Report on the Consumer Price Index 《消费物价指数年报》
(Nb1R"J`
annual return 周年报表;周年申报表;每年报税表格 H>iZVE
Annual Return Rules 《周年报表规则》 @ -d4kg
annual review of consumer prices 每年消费物价回顾 .G~5F- 8'
annual roll-forward basis 逐年延展方式 86F+N_>Z
annual salary 年薪 L.[uMuUa
annual statement 年度报表;年度决算表 RsfTUb)<
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Ki6.'#%7
annuitant 年金受益人 _Pi:TxY
annuity 年金 SkRQFm0a~
annuity contract 年金合约 ldvxYq<:
annuity on human life 人寿年金 F)kLlsp
antecedent debt 先前的债项 "mDrJTWa
ante-dated cheque 倒填日期支票 \<x_96jt!\
anticipated expenditure 预期开支 xH#a|iT?(
anticipated net profit 预期纯利 kGV`Q
anticipated revenue 预期收入 +STzG/9#
anti-inflation measure 反通货膨胀措施 kQl cT"R
anti-inflationary stance 反通货膨胀立场 _hL4@C
apparent deficit 表面赤字 fZ:rz;tM
apparent financial solvency 表面偿债能力 %P,^}h7
apparent partner 表面合伙人 igj@{FN
application for personal assessment 个人入息课税申请书 *js$r+4
application of fund 资金应用 @b\_696.
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 C,v
c
aC?
appointed actuary 委任精算师 59BHGvaF
appointed auditor 委任核数师;委任审计师 n12c075
appointed trustee 委任的受托人 S&]<;N_B
appointer 委任人 aq/Y}s?
apportioned pro rata 按比例分摊 KqUSTR1e[
apportionment 分配;分摊 "d>g)rvOc
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g]
C3lf-
apportionment formula 分摊方程式 Mv`L F
apportionment of estate duty 遗产税的分摊 4qXRDsbCf
appraisal 估价;评估 V^/^OR4k
appreciable growth 可观增长 UA4d|^ev
appreciable impact 显着影响 tF g'RV{
appreciable increase 可观增长 :fKz^@mY4
appreciation 增值;升值 (DP9
& b
appreciation against other currencies 相对其他货币升值 )r,R
!8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eEGcio}_I9
appreciation tax 增值税 YGV#.
appropriation 拨款;拨用;拨付 y{I[}$k
appropriation account 拨款帐目 seU^IC<
Appropriation Bill 拨款法案 a{Hb7&
appropriation-in-aid system 补助拨款办法 cPaWJ+c
approved assets 核准资产 bok 74U]
approved basket stock 认可一篮子证券 7RC096 ?}
approved budget 核准预算 ~nc([%!=
approved charitable donation 认可慈善捐款 UQ?OD~7
approved charitable institution 认可慈善机构 qq7X",s
approved currency 核准货币;认可货币 pW--^aHu
approved estimates 核准预算 +ls*//R
approved estimates of expenditure 核准开支预算 7O9hn2?e
approved overseas insurer 核准海外保险人 S<]a@9W
approved overseas trust company 核准海外信托公司 _AB9BQm
approved pooled investment fund 核准汇集投资基金 c^bk:=uj
approved provident fund scheme 认可公积金计划 )Z]y.W )
approved provision 核准拨款 J[Yg]6
approved redeemable share 核准可赎回股份 /j69NEl
approved regional stock 认可地区性证券 rbuL@=S@*
approved retirement scheme 认可退休金计划 h4.=sbzZ
approved subordinated loan 核准附属贷款 #!u51P1
arbitrage 套戥;套汇;套利 J1Ki2I=
arbitrageur 套戥者;套汇者 ~& WN)r'4y
arbitrary amount 临时款项 QT= ,En
arrangement 措施;安排;协定 /<7C[^h{-
arrears 欠款 j5h
6u,^:
arrears of pay 欠付薪酬 o),6o'w(
arrears of revenue 逾期未收税款;逾期未收的帐项 CndgfOF
articles of association 组织章程;组织细则;组织章程细则 5-WRv;
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 m":SE? {{&
ascertainment of profit 确定利润 b801OF
"Asia Clear" “亚洲结算系统”