allotment 分配;配股 +]e4c;`ko}
allotment notice 股份配售通知;配股通知 LtU+w*Gj
allotment of shares 股份分配 h/
k`+
allowable 可获宽免;免税的 xD#/@E1'Y
allowable business loss 可扣除的营业亏损 n^%u9H
allowable expenses 可扣税的支出 -)Vj08aP
allowance 免税额;津贴;备抵;准备金 TSk6Q'L\v
allowance for debts 债项的免税额 >I!(CM":s$
allowance for depreciation by wear and tear 耗损折旧免税额 0IdD
allowance for funeral expenses 殡殓费的免税额 V&nN/CF
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Cn<kl^!Q-
allowance for repairs and outgoings 修葺及支出方面的免税额 ;'Q{ ywr
allowance to debtor 给债务人的津贴 GkC88l9z
alteration of capital 资本更改 <>:kAT,sP
alternate trustee 候补受托人 eo8 0L
amalgamation 合并 W9D)QIqbvW
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MDq @:t
ambit of charges 征税范围;收费范围 Ii
8jY_
amended valuation 经修订的估值 yh)q96m-V=
American Commodities Exchange 美国商品交易所 \'KzSkC8
American Express Bank Limited 美国运通银行 ?7+2i\L
American Stock Exchange 美国证券交易所 CP'-CQ\Q
amortization 摊销 ;uDFd04w
[
amount due from banks 存放银行同业的款项 ?`XKaD!
f
amount due from banks abroad 存放海外银行同业的款项 gn%"dfm
amount due from holding companies 控股公司欠款 OG+ $F
amount due from local banks 存放本港银行同业的款项 W{h7+X]Y
amount due to banks 银行同业的存款 r=`>'3
} x
amount due to banks abroad 海外银行同业的存款 ;@
e|}Gk
amount due to holding companies 控股公司存款 0#7dm9
amount due to local banks 本港银行同业的存款 FdqUv%(Em
amount due to outport banks 外埠银行同业的存款 ;$i'A&)OC
amount for note issue 发行纸币的款额 8dH|s#.4um
amount of bond 担保契据的款额 d0^2<
amount of consideration 代价款额 )'g vaT
amount of contribution 供款数额 pDLo`F}A
amount of indebtedness 负债款额 6uyf
amount of principal of the loan 贷款本金额 rij[ZrJ
amount of rates chargeable 应征差饷数额 tFQFpbI
amount of share capital 股本额 'nno)kQ"
amount of sums assured 承保款额 ^:j$p,0e*S
amount of variation 变动幅度 'FhnSNT(4=
amount of vote 拨款数额 5-*]PAC
amount payable 应付款额 &)l:m.
amount receivable 应收款额 r
UO{-R
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j$^]WRt
analysis 分析 8{YxUD
ancillary risk 附属风险 &g!/@*[Nhh
annual account 周年帐目;周年帐目报表;年度决算;年结 +9X[gef8
annual accounting date 年结日期 LcXMOT)s
annual allowance 每年免税额;年积金;年度津贴;年津 #O
WSy'Qnt
annual balance 年度余额 f-<6T
annual disposable income 每年可动用收入 Q
[{vU
annual estimates 周年预算 ht|r+v-
annual fee 年费 "Tv7*3>
annual general meeting 周年大会 dc)G
k
annual growth rate 年增率;每年增长率 0FOf *Lz
annual long-term supplement 长期个案每年补助金 ^XM;D/Gp~
annual pensionable emolument 可供计算退休金的年薪 wO#+8js
annual report 年报 .vO.g/o
Annual Report on the Consumer Price Index 《消费物价指数年报》 I,eyL$x
annual return 周年报表;周年申报表;每年报税表格 '}u31V"SS
Annual Return Rules 《周年报表规则》 [P/gM3*'
annual review of consumer prices 每年消费物价回顾 sfa'\6=O
annual roll-forward basis 逐年延展方式 8=~>B@'
annual salary 年薪 o[#a}5Y
annual statement 年度报表;年度决算表 MQ44uHJ
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 (4LLTf0
annuitant 年金受益人 |BW,pT
annuity 年金 9K|lU:,
annuity contract 年金合约 ,k!a3"4+TJ
annuity on human life 人寿年金 n lW&(cH
antecedent debt 先前的债项 jvQ"cs$.
ante-dated cheque 倒填日期支票 8GldVn.u
anticipated expenditure 预期开支 <Xx\F56zp
anticipated net profit 预期纯利 l i-YkaP
anticipated revenue 预期收入 a"}#HvB+
anti-inflation measure 反通货膨胀措施 l'QR2r7&.
anti-inflationary stance 反通货膨胀立场 %S.U`(.
apparent deficit 表面赤字 .TC
`\mV
apparent financial solvency 表面偿债能力 lG9ARRy(=
apparent partner 表面合伙人 4:$>,D\
application for personal assessment 个人入息课税申请书 Q8?D}h
application of fund 资金应用 W#j,{&KVn
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 !Y
u-a!
appointed actuary 委任精算师 1 1CJT
appointed auditor 委任核数师;委任审计师 l #Q`f.
appointed trustee 委任的受托人 k5D'RD
appointer 委任人 dU6LB+A
apportioned pro rata 按比例分摊 tHbPd.^
apportionment 分配;分摊 $sZHApJV+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c'";36y
apportionment formula 分摊方程式 de9l;zF
apportionment of estate duty 遗产税的分摊 aUK4{F ;
appraisal 估价;评估 <q2nZI^
appreciable growth 可观增长 v\,%)Z/
appreciable impact 显着影响 2<Bv=B
appreciable increase 可观增长 GDp p`'\
appreciation 增值;升值 Y)}%SP>,
appreciation against other currencies 相对其他货币升值 sG2 3[t8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r z{ 'X d
appreciation tax 增值税 &Fjilx'k
appropriation 拨款;拨用;拨付 :-La
$I>
appropriation account 拨款帐目 tr8Cx~<
Appropriation Bill 拨款法案 bK\WdG\;
appropriation-in-aid system 补助拨款办法 8"mW!M
approved assets 核准资产 {yMA7W7]
approved basket stock 认可一篮子证券 |SKG4_wGe
approved budget 核准预算 DA`sm
approved charitable donation 认可慈善捐款 }Y`<(V5:
approved charitable institution 认可慈善机构 2F
@)nh
approved currency 核准货币;认可货币 xY2_*#{.
approved estimates 核准预算 /;6@M=6u
approved estimates of expenditure 核准开支预算 ]fo^43rn{
approved overseas insurer 核准海外保险人 BWdc^
approved overseas trust company 核准海外信托公司 ^85n9a?8
approved pooled investment fund 核准汇集投资基金 {@__%=`CCS
approved provident fund scheme 认可公积金计划 2pa3}6P+
approved provision 核准拨款 FLI8r:
approved redeemable share 核准可赎回股份 PMhhPw]
approved regional stock 认可地区性证券 KTjlWxD
approved retirement scheme 认可退休金计划 zK4
8vo
approved subordinated loan 核准附属贷款 9zYiG3 d
arbitrage 套戥;套汇;套利 QhQ"OVFr#
arbitrageur 套戥者;套汇者 `
(/saq*
arbitrary amount 临时款项 Y{vwOs
arrangement 措施;安排;协定 7'i#!5
arrears 欠款 F(9
Y/UXH
arrears of pay 欠付薪酬 #0hNk%X=
arrears of revenue 逾期未收税款;逾期未收的帐项 :
dIQV(iW
articles of association 组织章程;组织细则;组织章程细则 ~+ s*\~
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =yX&p:-&
ascertainment of profit 确定利润 [Cj)@OC
"Asia Clear" “亚洲结算系统”