allotment 分配;配股 (jR7D"I
allotment notice 股份配售通知;配股通知 -&L(0?*qo
allotment of shares 股份分配 I_QWdxn
allowable 可获宽免;免税的 0A]+9@W;
allowable business loss 可扣除的营业亏损 *@2+$fgz
allowable expenses 可扣税的支出 X\\c=[#8-
allowance 免税额;津贴;备抵;准备金 N*Is_V\R
allowance for debts 债项的免税额 ~353x%e'
allowance for depreciation by wear and tear 耗损折旧免税额 33O O%rWi
allowance for funeral expenses 殡殓费的免税额 ssf.ef$
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Bo)N<S_=^
allowance for repairs and outgoings 修葺及支出方面的免税额 y `)oD0)Fj
allowance to debtor 给债务人的津贴 y(^hlX6gQ
alteration of capital 资本更改 ;|C[.0;kgv
alternate trustee 候补受托人 w.AF7.X`1
amalgamation 合并 0a1Vj56{)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u\)2/~<]
ambit of charges 征税范围;收费范围 vKX6@eg"
amended valuation 经修订的估值 M/!5r
American Commodities Exchange 美国商品交易所 Xs,[Z2_iq
American Express Bank Limited 美国运通银行 G@Jl4iHug"
American Stock Exchange 美国证券交易所 @;^7kt
amortization 摊销 etcpto=Mo
amount due from banks 存放银行同业的款项 S"}G/lBx.
amount due from banks abroad 存放海外银行同业的款项 ;v}f7v '
amount due from holding companies 控股公司欠款 0uw3[,I
amount due from local banks 存放本港银行同业的款项 "Uk "
amount due to banks 银行同业的存款 u]<7}R@s
amount due to banks abroad 海外银行同业的存款 <1^\,cI2
amount due to holding companies 控股公司存款 CLQE@
kF;
amount due to local banks 本港银行同业的存款 :6N'%LKK
amount due to outport banks 外埠银行同业的存款 rM|] }M=_V
amount for note issue 发行纸币的款额 MQ~OG9.
amount of bond 担保契据的款额 HB/q
v IzB
amount of consideration 代价款额 ap
5D6y+
amount of contribution 供款数额 A2C|YmHk
amount of indebtedness 负债款额 !)!<.x
amount of principal of the loan 贷款本金额 .u<i<S
amount of rates chargeable 应征差饷数额 ,_G((oS40
amount of share capital 股本额 l(o;O.dLt
amount of sums assured 承保款额 GnCO{"n
amount of variation 变动幅度 8 !{;yz
amount of vote 拨款数额 ?PpGBm2f*
amount payable 应付款额
!623;
amount receivable 应收款额 qG Abh
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q&JnF`*
analysis 分析 TB oN8cB}
ancillary risk 附属风险 yf lt2 R
annual account 周年帐目;周年帐目报表;年度决算;年结 NWNPq"
annual accounting date 年结日期 r[u@[
annual allowance 每年免税额;年积金;年度津贴;年津 JGLjx
"Y
annual balance 年度余额 TgDx3U[
annual disposable income 每年可动用收入 ;z>?-
j
annual estimates 周年预算 1@i 8ASL
annual fee 年费 z?b[ 6DLV;
annual general meeting 周年大会 y4^w8'%MC
annual growth rate 年增率;每年增长率 W-72&\7
annual long-term supplement 长期个案每年补助金 @u4q\G\
annual pensionable emolument 可供计算退休金的年薪 \v*WI)]
annual report 年报 ^Z6N&s#6
Annual Report on the Consumer Price Index 《消费物价指数年报》 `S&$y4|Vs
annual return 周年报表;周年申报表;每年报税表格 Za5bx,^
Annual Return Rules 《周年报表规则》 0EA<ip
annual review of consumer prices 每年消费物价回顾 f^EDiG>b`
annual roll-forward basis 逐年延展方式 h 8ND=(
annual salary 年薪 bOY<C%;C
annual statement 年度报表;年度决算表 =m+'orJ1
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &*w)/W
annuitant 年金受益人 6wmMg i_m
annuity 年金 96 ozt UK
annuity contract 年金合约 *irYSTA$
annuity on human life 人寿年金 Sz"rp9x+
antecedent debt 先前的债项 & rsNB:!
ante-dated cheque 倒填日期支票
Z>O2
anticipated expenditure 预期开支 F74^HQ*J
anticipated net profit 预期纯利 _@U11|
anticipated revenue 预期收入 G#|`Bjv"aP
anti-inflation measure 反通货膨胀措施 xM#+jI
anti-inflationary stance 反通货膨胀立场 Z*M]AvO+#
apparent deficit 表面赤字 0_A|K>7
apparent financial solvency 表面偿债能力 H*h 7Y*([
apparent partner 表面合伙人 A.D@21py
application for personal assessment 个人入息课税申请书 !_ng_,J
application of fund 资金应用 pOe"S
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 mvCH$}w8&
appointed actuary 委任精算师 U}=o3u
appointed auditor 委任核数师;委任审计师 byyzXRO;
appointed trustee 委任的受托人 a$7}41F[~s
appointer 委任人 Ki8]+W37
apportioned pro rata 按比例分摊 |z5`h
apportionment 分配;分摊 +O2z&a;q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e*zt;SR
apportionment formula 分摊方程式 L^7"I 4=(D
apportionment of estate duty 遗产税的分摊 IKm_YQ$XOy
appraisal 估价;评估 ]P5|V4FXo
appreciable growth 可观增长 7Zf
*T
appreciable impact 显着影响 LH"CIL2
appreciable increase 可观增长 FA+'E
appreciation 增值;升值 NJe^5>4`
appreciation against other currencies 相对其他货币升值 ;1wRo`RD
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'JjW5
appreciation tax 增值税 GJ3@".+6
appropriation 拨款;拨用;拨付 65~X!90k
appropriation account 拨款帐目 w7;,+Jq
Appropriation Bill 拨款法案 u=U.+\f5
appropriation-in-aid system 补助拨款办法 o-m9}pV
approved assets 核准资产 ;mi+[`E
approved basket stock 认可一篮子证券 JIA'3"C
approved budget 核准预算 ;;3oWsil}
approved charitable donation 认可慈善捐款 7a0kat'\
approved charitable institution 认可慈善机构 -q8R'?z[
approved currency 核准货币;认可货币 JF+E.-fy$
approved estimates 核准预算 &F!Ct(c99
approved estimates of expenditure 核准开支预算 Kb/w+J
S
approved overseas insurer 核准海外保险人 .[qm>j,
approved overseas trust company 核准海外信托公司 \'BA}v
&/
approved pooled investment fund 核准汇集投资基金 q>E[)\+y
approved provident fund scheme 认可公积金计划 t}!Y}D
approved provision 核准拨款 Rl%?c5U/$
approved redeemable share 核准可赎回股份 q0>@!1Wb
approved regional stock 认可地区性证券 a@ub%laL
Z
approved retirement scheme 认可退休金计划 VY@6!9G
approved subordinated loan 核准附属贷款 -VOMt5u
arbitrage 套戥;套汇;套利 { +$zgg
arbitrageur 套戥者;套汇者 Q8~|0X\.g
arbitrary amount 临时款项 qoo+=eh!
arrangement 措施;安排;协定 -%g$~MZ?'
arrears 欠款 DUAI
arrears of pay 欠付薪酬 /jtU<uX
arrears of revenue 逾期未收税款;逾期未收的帐项 m! 3e>cI
articles of association 组织章程;组织细则;组织章程细则 !qQB}sAf
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .wb[cCUQ
ascertainment of profit 确定利润 wUj#ACqB
"Asia Clear" “亚洲结算系统”