allotment 分配;配股 !J!zi
allotment notice 股份配售通知;配股通知 8}h ^Frh
allotment of shares 股份分配 7r?O(0>
allowable 可获宽免;免税的 adtK$@Yeg
allowable business loss 可扣除的营业亏损 ;`g\T u
allowable expenses 可扣税的支出 ,
RfU1R
allowance 免税额;津贴;备抵;准备金 J'^s5hxn+0
allowance for debts 债项的免税额 Nk=F.fp|/
allowance for depreciation by wear and tear 耗损折旧免税额 _H^Ij
allowance for funeral expenses 殡殓费的免税额 k9UmTvX
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2#&9qGR
allowance for repairs and outgoings 修葺及支出方面的免税额 84tuN
allowance to debtor 给债务人的津贴 mtuq
alteration of capital 资本更改 VA.jt}YGE
alternate trustee 候补受托人 ="
K;3a`GI
amalgamation 合并 Ne*I$T 5
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <K:?<F
ambit of charges 征税范围;收费范围 1Lwi?~!LI
amended valuation 经修订的估值 @8C^[fDL
American Commodities Exchange 美国商品交易所 ]3hz{zqV^
American Express Bank Limited 美国运通银行 [YP8z~
American Stock Exchange 美国证券交易所 (FZL>
amortization 摊销 VpMpZ9oM<
amount due from banks 存放银行同业的款项 mH*42XC*
amount due from banks abroad 存放海外银行同业的款项 6HpSZa
amount due from holding companies 控股公司欠款 0TU~Q
amount due from local banks 存放本港银行同业的款项 {y<[1Pms
amount due to banks 银行同业的存款 pr>Qu:
amount due to banks abroad 海外银行同业的存款 OTd=(dwh
amount due to holding companies 控股公司存款 jo=XxA
amount due to local banks 本港银行同业的存款 eJ)Bs20Q
amount due to outport banks 外埠银行同业的存款 mJewUc!<5
amount for note issue 发行纸币的款额 YD 2M<.U
amount of bond 担保契据的款额 $/,qw
amount of consideration 代价款额 VA4vAF
amount of contribution 供款数额 "-XL Y_
amount of indebtedness 负债款额 |tz1'YOB
amount of principal of the loan 贷款本金额 1iaNb[:QX
amount of rates chargeable 应征差饷数额 T
:CsYj1
amount of share capital 股本额 mB;W9[
amount of sums assured 承保款额 #0`2wuo
{
amount of variation 变动幅度 `d6
{Tli
amount of vote 拨款数额 }aXc,;Ps
amount payable 应付款额 4nkH0dJQ
amount receivable 应收款额 K]zBPfx
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -Qo`UL.}
analysis 分析 UY
j
ancillary risk 附属风险 MdU_zY(c
annual account 周年帐目;周年帐目报表;年度决算;年结 a}#[mw@m=
annual accounting date 年结日期 oe`oUnN
annual allowance 每年免税额;年积金;年度津贴;年津 :Y
y+%
annual balance 年度余额 VJD$nh
#M5
annual disposable income 每年可动用收入 J5k\R+\H
annual estimates 周年预算 S4s\ tA<
annual fee 年费 9?gLi!rd
annual general meeting 周年大会 BMU~1[r
annual growth rate 年增率;每年增长率 En+4@BC
annual long-term supplement 长期个案每年补助金 &GwBxJ
annual pensionable emolument 可供计算退休金的年薪 2|tZ xlt-
annual report 年报 Zp@p9][C
Annual Report on the Consumer Price Index 《消费物价指数年报》 Bcrd}'no
annual return 周年报表;周年申报表;每年报税表格 N4!YaQQ;}
Annual Return Rules 《周年报表规则》 dTyTj|"x{
annual review of consumer prices 每年消费物价回顾
V!c{%zd
annual roll-forward basis 逐年延展方式 xBG&ZM4"^f
annual salary 年薪 JoKD6Q1D
annual statement 年度报表;年度决算表 Po&gr@e
.V
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 g6Qzkvw)
annuitant 年金受益人 g63:WX-\
annuity 年金 ?)Z~H,Q(z
annuity contract 年金合约 t ?28s/?
annuity on human life 人寿年金 !OPK?7
antecedent debt 先前的债项 =NAL*4c+
ante-dated cheque 倒填日期支票 z|}Anc[\
anticipated expenditure 预期开支 ,f$A5RN
anticipated net profit 预期纯利 @`k!7?
Sq
anticipated revenue 预期收入 Mb3,!
anti-inflation measure 反通货膨胀措施 f|?i6.N>f
anti-inflationary stance 反通货膨胀立场 zdyS"H}
apparent deficit 表面赤字 nfy"M),et
apparent financial solvency 表面偿债能力 gsc/IUk
apparent partner 表面合伙人 y2\, L
application for personal assessment 个人入息课税申请书 !-x^b.${B
application of fund 资金应用 eN>=x40
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 $b\Gl=YX^
appointed actuary 委任精算师 E~2}rK+#)
appointed auditor 委任核数师;委任审计师 %whPTc0P
appointed trustee 委任的受托人 9g"a`a?c
appointer 委任人 Y!i4P#4+q
apportioned pro rata 按比例分摊 KL sTgo|J
apportionment 分配;分摊 vrGRZa
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )o
G_x{
apportionment formula 分摊方程式 !K'kk
n,h
apportionment of estate duty 遗产税的分摊 93)&
appraisal 估价;评估 eXnMS!g%Z
appreciable growth 可观增长 @`$8rck`
appreciable impact 显着影响 qB3
SQ:y
appreciable increase 可观增长 ff-9NvW4v
appreciation 增值;升值 M,e_=aq
appreciation against other currencies 相对其他货币升值 b,D+1'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O]m,zk
appreciation tax 增值税 lj@c"Yrk
appropriation 拨款;拨用;拨付 %l,p />r
appropriation account 拨款帐目 wjoxfPnf
Appropriation Bill 拨款法案 N#C,_ k
appropriation-in-aid system 补助拨款办法 ?5'UrqYSW
approved assets 核准资产 u` `FD
approved basket stock 认可一篮子证券 B2
Tp;
)
approved budget 核准预算 n:`> QY
approved charitable donation 认可慈善捐款 \W(C=e
approved charitable institution 认可慈善机构 >LFhu6T
approved currency 核准货币;认可货币 %1@+pf/
approved estimates 核准预算 +MGEO+
approved estimates of expenditure 核准开支预算 $eX ;
2
approved overseas insurer 核准海外保险人 7tUl$H;I/R
approved overseas trust company 核准海外信托公司 -HP [IJP
approved pooled investment fund 核准汇集投资基金 P`Anf_
approved provident fund scheme 认可公积金计划 |0B h
approved provision 核准拨款 ;wp)E nF
approved redeemable share 核准可赎回股份 H;G*tje/M
approved regional stock 认可地区性证券 <{9E.6G`n
approved retirement scheme 认可退休金计划 hi*\5(uH
approved subordinated loan 核准附属贷款 op"RrZAZBT
arbitrage 套戥;套汇;套利 <{3VK
arbitrageur 套戥者;套汇者 72&xEx
arbitrary amount 临时款项 /(E)|*~6
arrangement 措施;安排;协定 qdL;Ii<Y0
arrears 欠款 J ;i/X;^
arrears of pay 欠付薪酬 or]8;eQ?
arrears of revenue 逾期未收税款;逾期未收的帐项 r_-iOxt~5
articles of association 组织章程;组织细则;组织章程细则 %S]5wR6;_
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 CcLP/
ascertainment of profit 确定利润 EbY%:jR
"Asia Clear" “亚洲结算系统”