allotment 分配;配股 "OenYiz
allotment notice 股份配售通知;配股通知 V*@aE
allotment of shares 股份分配 RB %
+|@c
allowable 可获宽免;免税的 9295:Y| w1
allowable business loss 可扣除的营业亏损 p3Ux%/ZqPV
allowable expenses 可扣税的支出 IB;yL/T
allowance 免税额;津贴;备抵;准备金 #KiJ{w'
allowance for debts 债项的免税额 #%[;vK
allowance for depreciation by wear and tear 耗损折旧免税额 7su2A>Ix
allowance for funeral expenses 殡殓费的免税额 Onq^|r's&
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 uA#K59E+
allowance for repairs and outgoings 修葺及支出方面的免税额 a<&K^M&
allowance to debtor 给债务人的津贴 %'1iT!g8
alteration of capital 资本更改 KM;H '~PZi
alternate trustee 候补受托人
P\MDD@
amalgamation 合并 Ca0sm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MSmr7%g3D
ambit of charges 征税范围;收费范围 J3mLjYy
amended valuation 经修订的估值 RxqNgun@
American Commodities Exchange 美国商品交易所 Odo)h
American Express Bank Limited 美国运通银行 7Vy_Cec1
American Stock Exchange 美国证券交易所 B/;>v
amortization 摊销 ;}SGJ7
amount due from banks 存放银行同业的款项 AJ}FHym_ZQ
amount due from banks abroad 存放海外银行同业的款项 U\P4ts
amount due from holding companies 控股公司欠款
e;`(*
amount due from local banks 存放本港银行同业的款项 PRU&y/zZmG
amount due to banks 银行同业的存款 +bE{g@%@+
amount due to banks abroad 海外银行同业的存款 R$awo/'^
amount due to holding companies 控股公司存款 ?(gha
amount due to local banks 本港银行同业的存款 V| V9.
amount due to outport banks 外埠银行同业的存款 'd~(=6J
amount for note issue 发行纸币的款额 K? o p3}f?
amount of bond 担保契据的款额 ee?
d?:L
amount of consideration 代价款额 OWibmX
amount of contribution 供款数额 C7dq=(p&
amount of indebtedness 负债款额 3*<@PXpK&
amount of principal of the loan 贷款本金额 ~6;I"0b5
amount of rates chargeable 应征差饷数额 2OJlE)
.
amount of share capital 股本额 s;I
@En
amount of sums assured 承保款额 7n#-3#_mG
amount of variation 变动幅度 "Ol:ni1
amount of vote 拨款数额 SEM?vQ
0"}
amount payable 应付款额 Da 7(jA+
amount receivable 应收款额 iHhdoY[]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &9flNoNR9
analysis 分析 U3N
d\b'0
ancillary risk 附属风险 .T3N"}7[
annual account 周年帐目;周年帐目报表;年度决算;年结 i?!9%U!z4
annual accounting date 年结日期 r<ww%2HTS
annual allowance 每年免税额;年积金;年度津贴;年津 TBt5Nqks-
annual balance 年度余额 K@7%i|H
annual disposable income 每年可动用收入 a_c(7
bQ
annual estimates 周年预算 Z5'^81m$o
annual fee 年费 RTh=x.
annual general meeting 周年大会 <q=Zg7zB
annual growth rate 年增率;每年增长率 6]iU-k0b
annual long-term supplement 长期个案每年补助金 RyK~"CWT
annual pensionable emolument 可供计算退休金的年薪 O5r8Ghf)
annual report 年报 )l`Ks
Annual Report on the Consumer Price Index 《消费物价指数年报》 Sesdhuy.@
annual return 周年报表;周年申报表;每年报税表格 aM
$2lR])J
Annual Return Rules 《周年报表规则》 A8.noV
annual review of consumer prices 每年消费物价回顾 )IcSdS0@M
annual roll-forward basis 逐年延展方式 QwX81*nx
annual salary 年薪 =Smd/'`_
annual statement 年度报表;年度决算表 5@5*}[M
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 B6dU6"
annuitant 年金受益人 Nqj@p<y/q
annuity 年金 T{
@@V
annuity contract 年金合约 //c6vG
annuity on human life 人寿年金 ntH`\ )xi
antecedent debt 先前的债项 =W7-;&
ante-dated cheque 倒填日期支票 |aLK_]!
anticipated expenditure 预期开支 b+a+OI D
anticipated net profit 预期纯利 !!Ww#x~k$[
anticipated revenue 预期收入 #;!@Pf
anti-inflation measure 反通货膨胀措施 w=XIpWl
anti-inflationary stance 反通货膨胀立场 }ex4dhx2M
apparent deficit 表面赤字 $\ZWQct
apparent financial solvency 表面偿债能力 rY(7IX
apparent partner 表面合伙人 DyqqY$ vH(
application for personal assessment 个人入息课税申请书 \'Ca1[y@B
application of fund 资金应用 [TA.|7&
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 bIGcszWr
appointed actuary 委任精算师 kS_#8I
appointed auditor 委任核数师;委任审计师 )tBz=hy#
appointed trustee 委任的受托人 q
fXt%6L
appointer 委任人 ~TH4='4W3
apportioned pro rata 按比例分摊 !AXLoq$SY
apportionment 分配;分摊 :jv(-RTI
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _OG9wi(Fpx
apportionment formula 分摊方程式 DU6j
0lz
apportionment of estate duty 遗产税的分摊 {xg=Ym)
appraisal 估价;评估 #qVTB@d
appreciable growth 可观增长 !@lx|=#
appreciable impact 显着影响 =!L}/Dl
appreciable increase 可观增长 f~W+Rt7o
appreciation 增值;升值 2n3&uvf'TL
appreciation against other currencies 相对其他货币升值 0]5XTc3r
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N
&
b3cV
appreciation tax 增值税 .I~:j`K6
appropriation 拨款;拨用;拨付 8TpYt)]S
appropriation account 拨款帐目 xY]q[a?cy
Appropriation Bill 拨款法案 Lx>[`QT
appropriation-in-aid system 补助拨款办法 FNUs
.d"
approved assets 核准资产 s``a{ HZ
approved basket stock 认可一篮子证券 EHq;eF
approved budget 核准预算 wL~A L
approved charitable donation 认可慈善捐款 =7e!'cF[
approved charitable institution 认可慈善机构 9]+zZP_#
approved currency 核准货币;认可货币 o*A, 6y
approved estimates 核准预算 gd
* b0(
approved estimates of expenditure 核准开支预算 &S
xF"pYV
approved overseas insurer 核准海外保险人 3ux7^au
approved overseas trust company 核准海外信托公司 l F64g
approved pooled investment fund 核准汇集投资基金 &iWTf K7
approved provident fund scheme 认可公积金计划 gw"SKp!]
approved provision 核准拨款 0?ab'vYcp
approved redeemable share 核准可赎回股份 Eb~vNdPo
approved regional stock 认可地区性证券 _w\i ~To!
approved retirement scheme 认可退休金计划 m7i_Iv
approved subordinated loan 核准附属贷款
#C }+
arbitrage 套戥;套汇;套利 B`)sc ~u
arbitrageur 套戥者;套汇者 d:iJUVpr
arbitrary amount 临时款项 .f0qgmIyL
arrangement 措施;安排;协定 Q4 &P\V
arrears 欠款 =c
\(]xX
arrears of pay 欠付薪酬 \},H\kK+^
arrears of revenue 逾期未收税款;逾期未收的帐项 z&0[F`U
articles of association 组织章程;组织细则;组织章程细则 yKUxjb^b\
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 iLv
-*%%
ascertainment of profit 确定利润 >{{ds--
"Asia Clear" “亚洲结算系统”