allotment 分配;配股 w_;$ahsu~
allotment notice 股份配售通知;配股通知 W<TfDEEa
allotment of shares 股份分配 (dy:d^
allowable 可获宽免;免税的 0bD\`Jiv,
allowable business loss 可扣除的营业亏损 !aJ6Uf%R
allowable expenses 可扣税的支出 hZ/p'
allowance 免税额;津贴;备抵;准备金 PBcb*7W
allowance for debts 债项的免税额 JV8*;n%}-
allowance for depreciation by wear and tear 耗损折旧免税额 RE-y5.kE^
allowance for funeral expenses 殡殓费的免税额 e2>AL
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Q ~n%c7
allowance for repairs and outgoings 修葺及支出方面的免税额 %Na`\`L{F
allowance to debtor 给债务人的津贴 d/ @P;YN!
alteration of capital 资本更改 U7e2NES
alternate trustee 候补受托人 I"QU{]|J
amalgamation 合并 ,|;\)tT
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yMmUOIxk\
ambit of charges 征税范围;收费范围 2z A
xGX
amended valuation 经修订的估值 J/,m'wH
American Commodities Exchange 美国商品交易所 ~BE=z:
American Express Bank Limited 美国运通银行 O%aHQL%Sz
American Stock Exchange 美国证券交易所 [@3.dd
amortization 摊销 L)S
V?FBx
amount due from banks 存放银行同业的款项 g706*o)h
amount due from banks abroad 存放海外银行同业的款项 glkH??S
amount due from holding companies 控股公司欠款 1=z\,~b
amount due from local banks 存放本港银行同业的款项 MUCes3YJH
amount due to banks 银行同业的存款 DK'S4%;Sp
amount due to banks abroad 海外银行同业的存款 FBOgaI83G
amount due to holding companies 控股公司存款 ~fzuz'"^
amount due to local banks 本港银行同业的存款 u6:$AA
amount due to outport banks 外埠银行同业的存款 YUyYVi7clq
amount for note issue 发行纸币的款额 QF22_D<.}J
amount of bond 担保契据的款额 v`Ja Bn
amount of consideration 代价款额 o{l]n*
amount of contribution 供款数额 u@`y/
,PX
amount of indebtedness 负债款额 wSdiF-ue
amount of principal of the loan 贷款本金额 cFq2 6(
e
amount of rates chargeable 应征差饷数额 Qw"%Xk
amount of share capital 股本额 *Uf>Xr&
amount of sums assured 承保款额 M~y}0Ik
amount of variation 变动幅度 ~j
z51[{v
amount of vote 拨款数额 ;RQ}OCz9}8
amount payable 应付款额 9C!b
f \
amount receivable 应收款额 /1bQ
RI^\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N-Bw&hEZ
analysis 分析 n;
:C{5
ancillary risk 附属风险 axK/YE7t
annual account 周年帐目;周年帐目报表;年度决算;年结 r]aI=w<(f
annual accounting date 年结日期 F ^m;xy
annual allowance 每年免税额;年积金;年度津贴;年津 rd=+[:7L
annual balance 年度余额 ",Fvv
annual disposable income 每年可动用收入 *<h )q)HS
annual estimates 周年预算 23a:q{R
annual fee 年费 I SdB5Va
annual general meeting 周年大会 ~\<L74BB
annual growth rate 年增率;每年增长率 Q~rE+?n9F
annual long-term supplement 长期个案每年补助金 ?V(+Cc
annual pensionable emolument 可供计算退休金的年薪 <7gv<N6BQf
annual report 年报 b?,=|H
Annual Report on the Consumer Price Index 《消费物价指数年报》 R+=wSG ]
annual return 周年报表;周年申报表;每年报税表格 >9yy91H
Annual Return Rules 《周年报表规则》 .&8a ;Q?c
annual review of consumer prices 每年消费物价回顾 [F{P0({%?
annual roll-forward basis 逐年延展方式 J: I@kM
annual salary 年薪 b d C
annual statement 年度报表;年度决算表 e5'U[bQm
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ep*8*GmP
annuitant 年金受益人 ,e
GF~
annuity 年金 'tjqfR
annuity contract 年金合约 ~]n=TEJ>
annuity on human life 人寿年金 =Tfm~+7nE
antecedent debt 先前的债项 : JSuC
ante-dated cheque 倒填日期支票 M~+DxnJ=
anticipated expenditure 预期开支 dx$+,R~y
anticipated net profit 预期纯利 lB8gD
anticipated revenue 预期收入 eF' l_*
anti-inflation measure 反通货膨胀措施 9kbczL^Y
anti-inflationary stance 反通货膨胀立场 FchO
6O
apparent deficit 表面赤字 .SNg2.
apparent financial solvency 表面偿债能力 +%
K~HYN
apparent partner 表面合伙人 Ue"pNjd|
application for personal assessment 个人入息课税申请书 0\!v{A>
I'
application of fund 资金应用 K}'?#a(aX=
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 l 3 jlKB
appointed actuary 委任精算师 E Q:6R|L
appointed auditor 委任核数师;委任审计师 *u < ZQq
appointed trustee 委任的受托人 <\P
`<
appointer 委任人 %'S[f
apportioned pro rata 按比例分摊 8`90a\t'Z
apportionment 分配;分摊 Ry? f; s
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #u +~ ^M
apportionment formula 分摊方程式 Nx
E=^
v
apportionment of estate duty 遗产税的分摊 I8YCXh
appraisal 估价;评估 dyohs_
appreciable growth 可观增长 Z'|k M!
appreciable impact 显着影响 Ynp#3 r
appreciable increase 可观增长 7 y$a=+D i
appreciation 增值;升值 wt
i
appreciation against other currencies 相对其他货币升值 y!
QYdf?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %J1oz3n
appreciation tax 增值税 K6|R ;r5e{
appropriation 拨款;拨用;拨付 Lg|d[*;'7
appropriation account 拨款帐目 z*9 ke
Appropriation Bill 拨款法案 vUDMl Z
appropriation-in-aid system 补助拨款办法 KleiX7
approved assets 核准资产 imKMPO=
approved basket stock 认可一篮子证券 O{Z${TC[
approved budget 核准预算
o^r\7g6\
approved charitable donation 认可慈善捐款 ,zxv>8Nt
approved charitable institution 认可慈善机构 jdx T662q
approved currency 核准货币;认可货币 Iyb_5 UmpF
approved estimates 核准预算 k+Z2)j"
approved estimates of expenditure 核准开支预算 `;j$]
approved overseas insurer 核准海外保险人 M5L /3qLh1
approved overseas trust company 核准海外信托公司 "b%FkD
approved pooled investment fund 核准汇集投资基金 QZ*gR#K]Sz
approved provident fund scheme 认可公积金计划 ;mPX8bT
approved provision 核准拨款 F07X9s44E
approved redeemable share 核准可赎回股份 }]JHY P\
approved regional stock 认可地区性证券 xV=Tmu6l
approved retirement scheme 认可退休金计划 +d(|Jid
approved subordinated loan 核准附属贷款 {<?8Y
arbitrage 套戥;套汇;套利 \1QY=}
arbitrageur 套戥者;套汇者 ;|:R*(2
arbitrary amount 临时款项 v *`M3jb
arrangement 措施;安排;协定 E=`/}2
arrears 欠款 f[ia0w5 m
arrears of pay 欠付薪酬 `PSjk
F(
arrears of revenue 逾期未收税款;逾期未收的帐项 aPQxpK?
articles of association 组织章程;组织细则;组织章程细则 9[sOh<W
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 @7KG0<]h
ascertainment of profit 确定利润 T''<y S
"Asia Clear" “亚洲结算系统”