allotment 分配;配股 b5!\"v4c
allotment notice 股份配售通知;配股通知 U
fx^@%v
allotment of shares 股份分配 \R"} =7
allowable 可获宽免;免税的 X?6E0/r&9
allowable business loss 可扣除的营业亏损 XOOWrK7O
allowable expenses 可扣税的支出 T >pz/7gb
allowance 免税额;津贴;备抵;准备金 l'yX_`*Iq
allowance for debts 债项的免税额 GUX!kj
allowance for depreciation by wear and tear 耗损折旧免税额 ]V*ku%L0
allowance for funeral expenses 殡殓费的免税额 ,/m@<NyK
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !WT Z=|
allowance for repairs and outgoings 修葺及支出方面的免税额 hMcSB8 ?
allowance to debtor 给债务人的津贴 O
&/9wi>!q
alteration of capital 资本更改 _:RQ9x'
alternate trustee 候补受托人 3HtLD5%Q
amalgamation 合并 \VL_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +jpaBr-O#
ambit of charges 征税范围;收费范围 B: '}SA{
amended valuation 经修订的估值 Z`_`^ \"
American Commodities Exchange 美国商品交易所 Sf_q;Ws
American Express Bank Limited 美国运通银行 f82$_1s^
American Stock Exchange 美国证券交易所 W|~Jl7hs8Q
amortization 摊销 !@6P>HzY$
amount due from banks 存放银行同业的款项 iCz0T,
amount due from banks abroad 存放海外银行同业的款项 Ark+Df/
amount due from holding companies 控股公司欠款 iTX:*$~I
amount due from local banks 存放本港银行同业的款项 }"$2F0
amount due to banks 银行同业的存款 <5Ye')
+
amount due to banks abroad 海外银行同业的存款 j|6@>T1
amount due to holding companies 控股公司存款 m=saUhI*9
amount due to local banks 本港银行同业的存款 q5Bj0r[/o
amount due to outport banks 外埠银行同业的存款 S%NS7$`a
amount for note issue 发行纸币的款额 [Ej#NHs
amount of bond 担保契据的款额 Sio> QL Y
amount of consideration 代价款额 '7'*+sgi$
amount of contribution 供款数额 $A4rdhvd
amount of indebtedness 负债款额 cpIFjb>u{
amount of principal of the loan 贷款本金额 |iGfX,C|
amount of rates chargeable 应征差饷数额 %NyV2W=~X
amount of share capital 股本额 P M
x`
PB
amount of sums assured 承保款额 7@[HRr
amount of variation 变动幅度 xH,D
bAC;
amount of vote 拨款数额 "7]YvZYu0
amount payable 应付款额 ]q,5'[=~4h
amount receivable 应收款额 zC@ ziH>{]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Vxr_2Kra
analysis 分析 %i!=.7o.
ancillary risk 附属风险 R*"31&3le4
annual account 周年帐目;周年帐目报表;年度决算;年结 i8h(b2odQ
annual accounting date 年结日期 '}nH\?(
annual allowance 每年免税额;年积金;年度津贴;年津 "wPA;4VQ
annual balance 年度余额 |8QXjzH
annual disposable income 每年可动用收入 AZj`o
annual estimates 周年预算 ]JQ+*ZYUE
annual fee 年费 tK
$r_*
annual general meeting 周年大会 $0kuR!U.N
annual growth rate 年增率;每年增长率 F!>92H~3G
annual long-term supplement 长期个案每年补助金 *btLd7c%
annual pensionable emolument 可供计算退休金的年薪 "8.to=Lx
annual report 年报 b I%Sq+"}
Annual Report on the Consumer Price Index 《消费物价指数年报》 A`5/u"]*D
annual return 周年报表;周年申报表;每年报税表格 `:aml+
Annual Return Rules 《周年报表规则》 3?}\Hw
annual review of consumer prices 每年消费物价回顾 ZqDanDM
annual roll-forward basis 逐年延展方式 6w? l
I
annual salary 年薪 YK=o[nPmK
annual statement 年度报表;年度决算表 (Xak;Xum1
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 Mk3~%`
annuitant 年金受益人 vU4Gw4
annuity 年金 *mvDh9v
annuity contract 年金合约 ""Ub^:ucD
annuity on human life 人寿年金 t PJW|wo
antecedent debt 先前的债项 6~oo.6bA
ante-dated cheque 倒填日期支票 y ~PW_,
anticipated expenditure 预期开支 NcuZw?
anticipated net profit 预期纯利 UY ^dFbJ
anticipated revenue 预期收入 q7z;b A
anti-inflation measure 反通货膨胀措施 Y=NXfTc
anti-inflationary stance 反通货膨胀立场 p aQ"[w
apparent deficit 表面赤字 5qe6/E@
apparent financial solvency 表面偿债能力 TKwMgC}<[
apparent partner 表面合伙人 o4[
application for personal assessment 个人入息课税申请书 |vGb,&3
application of fund 资金应用 '\,|B
x8Q
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 /Ezx'h3Q
appointed actuary 委任精算师 M%3P@GRg
appointed auditor 委任核数师;委任审计师 u|G&CV#r
appointed trustee 委任的受托人 Ar;uq7c,G
appointer 委任人 2!w5eWl,
apportioned pro rata 按比例分摊
Y
,
apportionment 分配;分摊 M*+MhM-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 96VJE,^h
apportionment formula 分摊方程式 8E/wUN,Lxj
apportionment of estate duty 遗产税的分摊 hja;d1yH
appraisal 估价;评估 A
>bpP
appreciable growth 可观增长 odPdWV,&*
appreciable impact 显着影响 v
MlT
appreciable increase 可观增长 G*`H2-,
appreciation 增值;升值 K> rZJ[a
appreciation against other currencies 相对其他货币升值 AZHZUd4
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,A{'lu
appreciation tax 增值税 ].!^BYNht
appropriation 拨款;拨用;拨付 ?*nFz0cs^
appropriation account 拨款帐目 5n1aRA1
Appropriation Bill 拨款法案 US.7:S-r"
appropriation-in-aid system 补助拨款办法 +=N!37+G
approved assets 核准资产 ycPGv.6
approved basket stock 认可一篮子证券 ./KXElvQ%
approved budget 核准预算 Jc3Z1 Tt
approved charitable donation 认可慈善捐款 b3vPGR
approved charitable institution 认可慈善机构 w nPg ).
approved currency 核准货币;认可货币 0DZ}8"2
approved estimates 核准预算 Sc?UjEs
approved estimates of expenditure 核准开支预算 W ZAkp|R
approved overseas insurer 核准海外保险人 J%
b`*?A
approved overseas trust company 核准海外信托公司 ~vGX(8N
approved pooled investment fund 核准汇集投资基金 nZtP!^#
approved provident fund scheme 认可公积金计划 J8;l G
approved provision 核准拨款 +n>_NVe
approved redeemable share 核准可赎回股份 Q ,`R-?v
approved regional stock 认可地区性证券 JO&~mio
approved retirement scheme 认可退休金计划 MT3TWWtZ:
approved subordinated loan 核准附属贷款 k%gO
arbitrage 套戥;套汇;套利 8NUVHcB6
arbitrageur 套戥者;套汇者 $*k9e ^{S
arbitrary amount 临时款项 l$\OSG
arrangement 措施;安排;协定 Ed>Dhy6\r
arrears 欠款
nG~#o
arrears of pay 欠付薪酬 oRALhaI
arrears of revenue 逾期未收税款;逾期未收的帐项
?6#F9\
articles of association 组织章程;组织细则;组织章程细则 [dXpz^Co
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }}Kjb
ascertainment of profit 确定利润 WxrGoo^
"Asia Clear" “亚洲结算系统”