allotment 分配;配股 $L0sBW&
allotment notice 股份配售通知;配股通知 :<zIWje
allotment of shares 股份分配 pTq DPU
allowable 可获宽免;免税的 5xdeuBEY8
allowable business loss 可扣除的营业亏损 ;G8H'gM07
allowable expenses 可扣税的支出 VrPsy) J68
allowance 免税额;津贴;备抵;准备金 =AzPAN#e
allowance for debts 债项的免税额 _*e_?]G-
allowance for depreciation by wear and tear 耗损折旧免税额 /J-'[Mc'D[
allowance for funeral expenses 殡殓费的免税额 gQ0,KYmI3_
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 k/{WlLN
allowance for repairs and outgoings 修葺及支出方面的免税额 wX}p6yyN
allowance to debtor 给债务人的津贴 1Mp-)-e
alteration of capital 资本更改 2
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alternate trustee 候补受托人 .kU^)H"l
amalgamation 合并 \B~g5}=
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i,ZEUdd*_
ambit of charges 征税范围;收费范围 ^wBlQmW7J
amended valuation 经修订的估值 _-({MX[3k<
American Commodities Exchange 美国商品交易所 F|>
3gW
American Express Bank Limited 美国运通银行 V4jMx[
American Stock Exchange 美国证券交易所 dVB#Np
amortization 摊销 sPZwA0%
amount due from banks 存放银行同业的款项 %:`v.AG
amount due from banks abroad 存放海外银行同业的款项 !0?o3,of-
amount due from holding companies 控股公司欠款
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amount due from local banks 存放本港银行同业的款项 %r1#G.2YW
amount due to banks 银行同业的存款 ![K\)7 iKo
amount due to banks abroad 海外银行同业的存款 qI7KWUR
amount due to holding companies 控股公司存款 {p1`[R&n#
amount due to local banks 本港银行同业的存款 Ll; v[Y
amount due to outport banks 外埠银行同业的存款 xk~gGT&
amount for note issue 发行纸币的款额 rZdOU?U
amount of bond 担保契据的款额 (K=0c6M3=
amount of consideration 代价款额 V
B*c1i
amount of contribution 供款数额 7d>w]R,Z
amount of indebtedness 负债款额
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amount of principal of the loan 贷款本金额 gNP1UH4m
amount of rates chargeable 应征差饷数额
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amount of share capital 股本额 ~{lb`M^]h
amount of sums assured 承保款额 jw{N#QDh
amount of variation 变动幅度 0,RYO :`
amount of vote 拨款数额 D^O[_/i&
amount payable 应付款额 Rs"=o>Qu
amount receivable 应收款额 >&;J/ME
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *d=}HO
/
analysis 分析 z[J=WI
ancillary risk 附属风险 ~_JfI7={Jn
annual account 周年帐目;周年帐目报表;年度决算;年结 ;6PU
annual accounting date 年结日期 2o<*rH
annual allowance 每年免税额;年积金;年度津贴;年津 trrNu
annual balance 年度余额 cJ$jU{}
annual disposable income 每年可动用收入 >xo<i8<Miv
annual estimates 周年预算 Cydo~/
annual fee 年费 H( .9tu
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annual general meeting 周年大会 L @T/4e./
annual growth rate 年增率;每年增长率 9*I[q[>9
annual long-term supplement 长期个案每年补助金 5B:"$vC{=
annual pensionable emolument 可供计算退休金的年薪 ZPw4S2yw3.
annual report 年报 eGQ4aQhi
Annual Report on the Consumer Price Index 《消费物价指数年报》 Yf9E0po
annual return 周年报表;周年申报表;每年报税表格 B)@Xz<Q
Annual Return Rules 《周年报表规则》 _@>*]g
annual review of consumer prices 每年消费物价回顾 </_QldL_
annual roll-forward basis 逐年延展方式 XlF ,_
annual salary 年薪 l[[`-f8j
annual statement 年度报表;年度决算表 cwvJH&%0
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 \wz^Z{U
annuitant 年金受益人 0-uj0"r`
annuity 年金 %TN$
annuity contract 年金合约 _-RqkRI
annuity on human life 人寿年金 f91]0B`C
antecedent debt 先前的债项 0(+<uo~6p1
ante-dated cheque 倒填日期支票 F>{bVPh
VA
anticipated expenditure 预期开支 Qc*p+
N+$
anticipated net profit 预期纯利 -S]ercar
anticipated revenue 预期收入 d>F7i~W
anti-inflation measure 反通货膨胀措施 T U_'1
anti-inflationary stance 反通货膨胀立场 =:g\I6'a
apparent deficit 表面赤字
'v Vt^h2
apparent financial solvency 表面偿债能力 {'
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apparent partner 表面合伙人 )2y [#Blo
application for personal assessment 个人入息课税申请书 6
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application of fund 资金应用 :a&M]+!
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 ASi2;Q_{_
appointed actuary 委任精算师 I_f%%N%
appointed auditor 委任核数师;委任审计师 N:
3=G`Ws
appointed trustee 委任的受托人 [F*yh9%\
appointer 委任人 a K6dy\
apportioned pro rata 按比例分摊 dl=)\mSFjF
apportionment 分配;分摊 X_X7fRC0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]~
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apportionment formula 分摊方程式 prS%lg>
apportionment of estate duty 遗产税的分摊 AoGpM,W]5
appraisal 估价;评估 JQbaD-
appreciable growth 可观增长 <FkaH8,7
appreciable impact 显着影响 C&0f8PnD
appreciable increase 可观增长 ^3sv2wh^|8
appreciation 增值;升值 5u9 lKno
appreciation against other currencies 相对其他货币升值 Z*3RI5)dx
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l5^Q
appreciation tax 增值税 5w>TCx
appropriation 拨款;拨用;拨付 ^~l@ _r
appropriation account 拨款帐目 oNXYBeu+
Appropriation Bill 拨款法案 A
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appropriation-in-aid system 补助拨款办法 ).,twf58
approved assets 核准资产 !8|r$mN8
approved basket stock 认可一篮子证券 $Xo_8SX,
approved budget 核准预算 nl2Lqu1
approved charitable donation 认可慈善捐款 ]+ub
R;
approved charitable institution 认可慈善机构 oD2! [&
approved currency 核准货币;认可货币 ;FwUUKj
approved estimates 核准预算 1H">Rb30@
approved estimates of expenditure 核准开支预算 + rB3\R"d
approved overseas insurer 核准海外保险人 nO6UlY
approved overseas trust company 核准海外信托公司 <
^;~8:0]
approved pooled investment fund 核准汇集投资基金 6E_~8oEl
approved provident fund scheme 认可公积金计划 gF9GU5T:
approved provision 核准拨款 s'tXb=!HO
approved redeemable share 核准可赎回股份 ?
-&k?I
approved regional stock 认可地区性证券 "(H%m9K
approved retirement scheme 认可退休金计划 }duqX R
approved subordinated loan 核准附属贷款 G@D8[
arbitrage 套戥;套汇;套利 |;V-;e*
arbitrageur 套戥者;套汇者 &Pv$nMB$I
arbitrary amount 临时款项 2@_3V_
arrangement 措施;安排;协定 >nehyo:#
arrears 欠款 \s8h.xjU
arrears of pay 欠付薪酬 G1X73qoHT<
arrears of revenue 逾期未收税款;逾期未收的帐项 ZiKO|U@/
articles of association 组织章程;组织细则;组织章程细则 hUi5~;Q5Fi
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;X;x.pi
ascertainment of profit 确定利润 cc=_KYZ1k
"Asia Clear" “亚洲结算系统”