allotment 分配;配股 m&Ms[X
allotment notice 股份配售通知;配股通知 y!blp>V6
allotment of shares 股份分配 |>j=#2
allowable 可获宽免;免税的 n!ea)+^
allowable business loss 可扣除的营业亏损 <saS2.4
allowable expenses 可扣税的支出 [9'5+RXw3
allowance 免税额;津贴;备抵;准备金 1YAy\F~`.
allowance for debts 债项的免税额 !yojZG MB
allowance for depreciation by wear and tear 耗损折旧免税额 8ENAif
allowance for funeral expenses 殡殓费的免税额 &|n*&@fF
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 O JvEq@
allowance for repairs and outgoings 修葺及支出方面的免税额
&{Uaa
allowance to debtor 给债务人的津贴 KD-0NO=oL
alteration of capital 资本更改 HR['y9U
alternate trustee 候补受托人 h&h]z[r R
amalgamation 合并 v:JFUn}
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K~x G+Kh
ambit of charges 征税范围;收费范围 6;*tw i
amended valuation 经修订的估值 h*_r='
E
American Commodities Exchange 美国商品交易所 3|P P+<o
American Express Bank Limited 美国运通银行 &fiDmUxj
American Stock Exchange 美国证券交易所 Wq&TbWR
amortization 摊销 ln3x1^!
amount due from banks 存放银行同业的款项 |Ro\2uSr
amount due from banks abroad 存放海外银行同业的款项 g RSM~<
amount due from holding companies 控股公司欠款 A`#5pGR
amount due from local banks 存放本港银行同业的款项 ds5<4SLj
amount due to banks 银行同业的存款 =1VY/sv
amount due to banks abroad 海外银行同业的存款 CSt6}_c!
amount due to holding companies 控股公司存款 B 8C3LP}?
amount due to local banks 本港银行同业的存款 Nf<([8v;t
amount due to outport banks 外埠银行同业的存款 /e4hB
amount for note issue 发行纸币的款额 I BES$[
amount of bond 担保契据的款额 `9zP{p
amount of consideration 代价款额 /5U?4l(6[f
amount of contribution 供款数额 H# 2'\0u
amount of indebtedness 负债款额 "%,zB_ng\<
amount of principal of the loan 贷款本金额 dkG-Yz~
amount of rates chargeable 应征差饷数额 H{p+gj^J
amount of share capital 股本额 kIU"-;5tP
amount of sums assured 承保款额 BIw9@.99B-
amount of variation 变动幅度 G]QD6b9~
amount of vote 拨款数额
mEyZ<U9
amount payable 应付款额 X+P3a/T
amount receivable 应收款额 P/M*XUG.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wQPjo!FEX
analysis 分析 F'pD_d9]e
ancillary risk 附属风险 w y:.
annual account 周年帐目;周年帐目报表;年度决算;年结 8$?a?7,>|
annual accounting date 年结日期 FIC
2)
annual allowance 每年免税额;年积金;年度津贴;年津 _wZ(%(^I
annual balance 年度余额 )oAK)e
annual disposable income 每年可动用收入 ^hY<avi6s
annual estimates 周年预算 +es.V
/
annual fee 年费 D'uzH|z8
annual general meeting 周年大会 Q?W]g%:)
annual growth rate 年增率;每年增长率 ApU5,R0
annual long-term supplement 长期个案每年补助金 -bZ^A~<O,
annual pensionable emolument 可供计算退休金的年薪 xjR/K&[m
annual report 年报 uh:
Annual Report on the Consumer Price Index 《消费物价指数年报》 IF5+&O
annual return 周年报表;周年申报表;每年报税表格 ZuBVq
Annual Return Rules 《周年报表规则》 -PEpy3dMY
annual review of consumer prices 每年消费物价回顾 M#F;eK2pf
annual roll-forward basis 逐年延展方式 xV<NeU
annual salary 年薪 :t\PYDp1
annual statement 年度报表;年度决算表 MFE~b
U(h
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 ro^Y$;G
annuitant 年金受益人 QVzLf+R~
annuity 年金 g>VkQos5"
annuity contract 年金合约 `(*5yX C
annuity on human life 人寿年金 ew}C*4qH
antecedent debt 先前的债项 ~[ve?51
ante-dated cheque 倒填日期支票 Y,>])R[4
anticipated expenditure 预期开支 6`X#<#_&
anticipated net profit 预期纯利 }v=q6C#Q>
anticipated revenue 预期收入 7CrWsQl u
anti-inflation measure 反通货膨胀措施
LL kAA?P
anti-inflationary stance 反通货膨胀立场 O3Ks|%1
apparent deficit 表面赤字 oBAD4qK
apparent financial solvency 表面偿债能力 .i[Tp6'%,
apparent partner 表面合伙人 JMO"(?
application for personal assessment 个人入息课税申请书 E$smr\
application of fund 资金应用 L
LaoND6
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 Jw;J$
u!d
appointed actuary 委任精算师 <
8WS YZ
appointed auditor 委任核数师;委任审计师
gt}/C4|
appointed trustee 委任的受托人 xJc'tT6@
appointer 委任人 qC`"<R=GX
apportioned pro rata 按比例分摊 mP3:Fc_G
apportionment 分配;分摊 MEq
()}7P
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O6k[1C
apportionment formula 分摊方程式 F4">g
o
apportionment of estate duty 遗产税的分摊 64b9.5
Bn
appraisal 估价;评估 fv<($[0
appreciable growth 可观增长 <t]i'D(K
appreciable impact 显着影响 BXyZn0k
appreciable increase 可观增长 9Z7o?S";
appreciation 增值;升值 5vg@zH\z
appreciation against other currencies 相对其他货币升值 i"sVk8+o!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "o=h /q5&
appreciation tax 增值税 NWX~@Rg
appropriation 拨款;拨用;拨付 1c?,= ;>
appropriation account 拨款帐目 63-`3R?;
Appropriation Bill 拨款法案 F}i rCi47c
appropriation-in-aid system 补助拨款办法 s^3t
18m&1
approved assets 核准资产 GD~3RnGQ{
approved basket stock 认可一篮子证券 4/Ok/I
approved budget 核准预算 ]'2p"A0U
approved charitable donation 认可慈善捐款 s~M!yuH
approved charitable institution 认可慈善机构 AVyo)=&
approved currency 核准货币;认可货币 %)\
Cwl
approved estimates 核准预算 ?G.9D`95
approved estimates of expenditure 核准开支预算 \=,+we
Gw@
approved overseas insurer 核准海外保险人 <[l2 ]"Q
approved overseas trust company 核准海外信托公司 h/eKVRGs"
approved pooled investment fund 核准汇集投资基金 VY~WkSi[<
approved provident fund scheme 认可公积金计划 #r:J,D6*
approved provision 核准拨款 Njz,y}\
approved redeemable share 核准可赎回股份 zS|%+er~zO
approved regional stock 认可地区性证券 *C's7O{O
approved retirement scheme 认可退休金计划 X3X~`~bAD
approved subordinated loan 核准附属贷款 8=)Aksu
arbitrage 套戥;套汇;套利 j!m~ :D
arbitrageur 套戥者;套汇者 !4I?59
arbitrary amount 临时款项 ruF+X)
arrangement 措施;安排;协定 mxGvhkj
arrears 欠款 r`wL_>"{n
arrears of pay 欠付薪酬 N |7
<*\o
arrears of revenue 逾期未收税款;逾期未收的帐项 J>X aQfzwU
articles of association 组织章程;组织细则;组织章程细则 Tff7SEP
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 l<z[)fE{uS
ascertainment of profit 确定利润 <Hm:#<\
"Asia Clear" “亚洲结算系统”