allotment 分配;配股 "eZNci
allotment notice 股份配售通知;配股通知 VISNmz2P
allotment of shares 股份分配 o-GlBXI;
allowable 可获宽免;免税的 ;}=v|Dr&I.
allowable business loss 可扣除的营业亏损 g[q1P:I@W
allowable expenses 可扣税的支出 x)THeH@
allowance 免税额;津贴;备抵;准备金 My,ki:V?g6
allowance for debts 债项的免税额 w# ,:L)
allowance for depreciation by wear and tear 耗损折旧免税额 6@ToPbj4
allowance for funeral expenses 殡殓费的免税额 efl6U/'Ij
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3oE *86
allowance for repairs and outgoings 修葺及支出方面的免税额 6_^u}me
allowance to debtor 给债务人的津贴 ,DXNq`24
alteration of capital 资本更改 wu/]M~XwI
alternate trustee 候补受托人 }yK_2zak5i
amalgamation 合并
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 daGGgSbh
ambit of charges 征税范围;收费范围 ~BD VmQa
amended valuation 经修订的估值 Do=*bZ;A
American Commodities Exchange 美国商品交易所 [ -{L@
American Express Bank Limited 美国运通银行 xzz[!yJjG
American Stock Exchange 美国证券交易所 b@/z^
k{%
amortization 摊销 ,*
@m<{DX)
amount due from banks 存放银行同业的款项 `:}GE@]
amount due from banks abroad 存放海外银行同业的款项 sn}U4=u
amount due from holding companies 控股公司欠款 %kKe"$)0
amount due from local banks 存放本港银行同业的款项 q,PB;TT
amount due to banks 银行同业的存款 Y3mATw 3Wh
amount due to banks abroad 海外银行同业的存款 `.#e4 FBW
amount due to holding companies 控股公司存款 ^z"90-V^
amount due to local banks 本港银行同业的存款 CsQ}eW8uEf
amount due to outport banks 外埠银行同业的存款 a4 O
amount for note issue 发行纸币的款额 vz#rbBY*;
amount of bond 担保契据的款额 2%rAf8=
amount of consideration 代价款额
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amount of contribution 供款数额 ++5W_Ooep
amount of indebtedness 负债款额 zX{[Z
amount of principal of the loan 贷款本金额 .B6$U>>NS^
amount of rates chargeable 应征差饷数额 e7{3:y|]d3
amount of share capital 股本额 m!$"-nh9
amount of sums assured 承保款额 M$FQoRwH
amount of variation 变动幅度 %K\_gR}V
amount of vote 拨款数额 PHyS^J`
amount payable 应付款额 j
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amount receivable 应收款额 [6FCbzS_W
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rPv+eM">
analysis 分析 13'tsM&
ancillary risk 附属风险 h
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annual account 周年帐目;周年帐目报表;年度决算;年结 u f.Zg;Vc
annual accounting date 年结日期 _E{SGbCCi
annual allowance 每年免税额;年积金;年度津贴;年津 |GA4fFE=
annual balance 年度余额 7M<7^)9
annual disposable income 每年可动用收入 DHaSBk
annual estimates 周年预算 g%4-QCZ,
annual fee 年费 CTD{!I(
annual general meeting 周年大会 Io|NL6[
annual growth rate 年增率;每年增长率 Y(m/E.h.~
annual long-term supplement 长期个案每年补助金 :\4?{,@_h
annual pensionable emolument 可供计算退休金的年薪 H/|Mq#K
annual report 年报 INyreoMp
Annual Report on the Consumer Price Index 《消费物价指数年报》 W&A22jO.1
annual return 周年报表;周年申报表;每年报税表格 F7E# x
Annual Return Rules 《周年报表规则》 /E2/
3z
annual review of consumer prices 每年消费物价回顾 Y@c!\0e$
annual roll-forward basis 逐年延展方式 ([qw#!;w;
annual salary 年薪 #6 e
annual statement 年度报表;年度决算表 _W@q
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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 THi*'D/
annuitant 年金受益人
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annuity 年金 JcvWE
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annuity contract 年金合约 `$JPF Z
annuity on human life 人寿年金 pa~
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antecedent debt 先前的债项 1Yo9Wf;vP
ante-dated cheque 倒填日期支票 1,p7Sl^h
anticipated expenditure 预期开支 IR;lt 3
anticipated net profit 预期纯利 #V
gPg5k.<
anticipated revenue 预期收入 Q$iYhR
anti-inflation measure 反通货膨胀措施 pUZbZ
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anti-inflationary stance 反通货膨胀立场 JpvE c!cli
apparent deficit 表面赤字 b%2+g<UKh
apparent financial solvency 表面偿债能力 l5b?
'L
apparent partner 表面合伙人 (%rO'X
application for personal assessment 个人入息课税申请书 z:u e]7(.
application of fund 资金应用 21O!CvX
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 !_QE|tVeR
appointed actuary 委任精算师 7{
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appointed auditor 委任核数师;委任审计师 f\nF2rlu
appointed trustee 委任的受托人 s(w6Ldi
appointer 委任人 nbj &3z,
apportioned pro rata 按比例分摊 c`yLn%Of%
apportionment 分配;分摊 OxqK}%=Bw
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fil
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apportionment formula 分摊方程式 w^s|YF=c
apportionment of estate duty 遗产税的分摊 @/@#,+
appraisal 估价;评估 ?lKFcm
appreciable growth 可观增长 JK4vQWy
appreciable impact 显着影响 Smzy EMT
appreciable increase 可观增长 P3jDx{F
appreciation 增值;升值 *,.WI )@
appreciation against other currencies 相对其他货币升值 /XEUJC4
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C:\BvPoO
appreciation tax 增值税 HFu#-}iNV
appropriation 拨款;拨用;拨付 Cu3^de@h
appropriation account 拨款帐目 tY-{uHW&h
Appropriation Bill 拨款法案 M.O3QKU4
appropriation-in-aid system 补助拨款办法 9XImgeAs
approved assets 核准资产
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approved basket stock 认可一篮子证券 R*3x{DNL
approved budget 核准预算 7E*d>:
5I
approved charitable donation 认可慈善捐款 Xp"ZK=r
approved charitable institution 认可慈善机构 ^a#Vp
approved currency 核准货币;认可货币 hg_@Ui@[z
approved estimates 核准预算 QCIH1\`jW
approved estimates of expenditure 核准开支预算 d#9
\]Ul&
approved overseas insurer 核准海外保险人 W-ErzX
approved overseas trust company 核准海外信托公司 Oz<{B]pEul
approved pooled investment fund 核准汇集投资基金 P!q!+g
approved provident fund scheme 认可公积金计划 *~~ >?
approved provision 核准拨款 FO#`}? R`
approved redeemable share 核准可赎回股份 @iWql*K;m
approved regional stock 认可地区性证券
3=@94i
approved retirement scheme 认可退休金计划 d%FD=wm
approved subordinated loan 核准附属贷款 owHhlS{
arbitrage 套戥;套汇;套利 jHBzZ!<
arbitrageur 套戥者;套汇者 [LDsn]{
arbitrary amount 临时款项 &,/_"N"?D
arrangement 措施;安排;协定 6K501!70g6
arrears 欠款
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arrears of pay 欠付薪酬 .\ K0+b;
arrears of revenue 逾期未收税款;逾期未收的帐项 D|lp3\`%
articles of association 组织章程;组织细则;组织章程细则 `./$hh
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 @}k5rcQ*/
ascertainment of profit 确定利润 [+<lm
5t
"Asia Clear" “亚洲结算系统”