allotment 分配;配股 ?+g`HTY u
allotment notice 股份配售通知;配股通知 {o!KhF:[
allotment of shares 股份分配 'xhcuVl
allowable 可获宽免;免税的 CM<]ZG7
allowable business loss 可扣除的营业亏损 $&$w Y/F
allowable expenses 可扣税的支出 4(Ov1a>
allowance 免税额;津贴;备抵;准备金 K TsgJ\W
allowance for debts 债项的免税额 aO@7O*
allowance for depreciation by wear and tear 耗损折旧免税额 Pt@%4 :&-h
allowance for funeral expenses 殡殓费的免税额 >w-;Z>3Q@
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ma'_e=+A
allowance for repairs and outgoings 修葺及支出方面的免税额 %honO@$
allowance to debtor 给债务人的津贴 aFe`_cnG
alteration of capital 资本更改 <&&SX
;
alternate trustee 候补受托人 U~}
U\_
amalgamation 合并 ZDD..j
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)LJnLo+
ambit of charges 征税范围;收费范围 -zp0S*iP7
amended valuation 经修订的估值
B3H|+
American Commodities Exchange 美国商品交易所 A a=u+
American Express Bank Limited 美国运通银行 f;&]:2.j
American Stock Exchange 美国证券交易所 %V1Z
~HC
amortization 摊销 'mH )d
amount due from banks 存放银行同业的款项 [/ !;_b\X
amount due from banks abroad 存放海外银行同业的款项 <+^6}8-
amount due from holding companies 控股公司欠款 Yk'9U-.mc
amount due from local banks 存放本港银行同业的款项 /,MJq#@K
amount due to banks 银行同业的存款 zaFt*~@X
amount due to banks abroad 海外银行同业的存款 3m>+-})d
amount due to holding companies 控股公司存款 ot`%*
amount due to local banks 本港银行同业的存款 v1|Bf8
amount due to outport banks 外埠银行同业的存款 -29gL_
dk.
amount for note issue 发行纸币的款额 {&P
FXJ
amount of bond 担保契据的款额 wO:Sg=,
amount of consideration 代价款额 HJ2*y|u
amount of contribution 供款数额 qS/V"|G(
amount of indebtedness 负债款额 uGwJK`!~
amount of principal of the loan 贷款本金额 cFN'bftH4
amount of rates chargeable 应征差饷数额 r6;$1K*0
amount of share capital 股本额 :U
d
amount of sums assured 承保款额 'Q
=7/dY3I
amount of variation 变动幅度 &-czStQ
amount of vote 拨款数额 {ekCQeDo
amount payable 应付款额 5aBAr
amount receivable 应收款额 [F_/2+e
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zF@o2<cD@
analysis 分析 N7b1.]<
ancillary risk 附属风险 &X|<@'933
annual account 周年帐目;周年帐目报表;年度决算;年结 J0
k
annual accounting date 年结日期 ^A][)*SZ
annual allowance 每年免税额;年积金;年度津贴;年津 PN$X N<
annual balance 年度余额 zW}[+el}
annual disposable income 每年可动用收入 X*g(q0N<S
annual estimates 周年预算 7_wJpTz
annual fee 年费 +&X%<S
W
annual general meeting 周年大会 [L6w1b,
annual growth rate 年增率;每年增长率 `/"nTB
annual long-term supplement 长期个案每年补助金
Ku/~N#
annual pensionable emolument 可供计算退休金的年薪 8K;Y2
#
annual report 年报 '`|AI:L
Annual Report on the Consumer Price Index 《消费物价指数年报》 )jCo%P/
annual return 周年报表;周年申报表;每年报税表格 ;uqx@sx ;
Annual Return Rules 《周年报表规则》 g|Y] wd
annual review of consumer prices 每年消费物价回顾 ?!=iu!J
annual roll-forward basis 逐年延展方式 ESg+n(R
annual salary 年薪 ~"lJ'&J}
annual statement 年度报表;年度决算表 SVa6V}"Iv
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 K7e4_ZGI
annuitant 年金受益人 dl5=q\1=
annuity 年金 nx:KoB"ny
annuity contract 年金合约 5tv<8~:K
annuity on human life 人寿年金 ,;<RW]r-P
antecedent debt 先前的债项 !ph" mf$-
ante-dated cheque 倒填日期支票
;' nL:\
anticipated expenditure 预期开支 dI*'!wK
anticipated net profit 预期纯利 Olfn
anticipated revenue 预期收入 "o&HE@t
anti-inflation measure 反通货膨胀措施 KECElK3uj
anti-inflationary stance 反通货膨胀立场 )9B:wc"
apparent deficit 表面赤字 _TUt9}
apparent financial solvency 表面偿债能力 `_5GG3@Ff
apparent partner 表面合伙人 ,&7Wa-vf
application for personal assessment 个人入息课税申请书 [pg}S#A
application of fund 资金应用 D-IR!js ]
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 pilh
@#
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appointed actuary 委任精算师 ~=&t 0D
appointed auditor 委任核数师;委任审计师 0rokR&Y-d
appointed trustee 委任的受托人 pi5GxDA]
appointer 委任人 xMs]Hs
apportioned pro rata 按比例分摊 J4tcQ
apportionment 分配;分摊 #hL*rbpT
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +'#oz+
apportionment formula 分摊方程式 Nt:8ogk/
apportionment of estate duty 遗产税的分摊 'R9g7,53R
appraisal 估价;评估 'PlaM Oy
appreciable growth 可观增长 `Zz uo16
appreciable impact 显着影响 C+F*690h
appreciable increase 可观增长 2 ?|gnbE:
appreciation 增值;升值 m-V02's
appreciation against other currencies 相对其他货币升值 k$Rnj`*^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gV U1Y6.
appreciation tax 增值税 6<Hu8$G|
appropriation 拨款;拨用;拨付 ?@R")$
appropriation account 拨款帐目 yPu4T6Vv
Appropriation Bill 拨款法案 MS<SAD>w
appropriation-in-aid system 补助拨款办法 +VU4s$w6
approved assets 核准资产 >0Ev#cX4
approved basket stock 认可一篮子证券 C+K=[
approved budget 核准预算 b!$ }ma;B
approved charitable donation 认可慈善捐款 ~VTs:h
approved charitable institution 认可慈善机构 Qbeeq6
approved currency 核准货币;认可货币 zzZg$9PT[
approved estimates 核准预算 9.M{M06;
approved estimates of expenditure 核准开支预算 6'OO-o
approved overseas insurer 核准海外保险人 Eff\Aq{
approved overseas trust company 核准海外信托公司 LH]CUfUrUE
approved pooled investment fund 核准汇集投资基金 ~ eN8|SR
approved provident fund scheme 认可公积金计划 Vf-5&S&9
approved provision 核准拨款 jN/C'\QL
approved redeemable share 核准可赎回股份 4p) e}W*
approved regional stock 认可地区性证券 S<6k0b(,_3
approved retirement scheme 认可退休金计划 dl l%4Sd
approved subordinated loan 核准附属贷款 V*65b(q)
arbitrage 套戥;套汇;套利 !0 Q8iW:
arbitrageur 套戥者;套汇者 ivrXwZ7jT
arbitrary amount 临时款项 8
#oR/Nt
arrangement 措施;安排;协定 L>Jd7;=
arrears 欠款 tSv0" L
arrears of pay 欠付薪酬 3gfimD$ _E
arrears of revenue 逾期未收税款;逾期未收的帐项 ;RN8\re
articles of association 组织章程;组织细则;组织章程细则 =^h~!ovj:
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 \gccQig1CJ
ascertainment of profit 确定利润 0jB X5
"Asia Clear" “亚洲结算系统”