allotment 分配;配股 4`s)ue
allotment notice 股份配售通知;配股通知 &mcR
allotment of shares 股份分配 wlr Ign%
allowable 可获宽免;免税的 *Rq`*D>:U}
allowable business loss 可扣除的营业亏损 ^7Lk-a7gp
allowable expenses 可扣税的支出 1aq2aLx
allowance 免税额;津贴;备抵;准备金 8b7;\C~$p
allowance for debts 债项的免税额 8"i/wMP]
allowance for depreciation by wear and tear 耗损折旧免税额 @V$I?iXV
allowance for funeral expenses 殡殓费的免税额 !R74J=#(
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 LJWTSf"f?
allowance for repairs and outgoings 修葺及支出方面的免税额 Jn*Nao_)
allowance to debtor 给债务人的津贴 !lhFKb;
alteration of capital 资本更改 &\k?xN
alternate trustee 候补受托人 ,E?4f
@|X
amalgamation 合并 0~]QIdu{AR
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cz#_<8'N
ambit of charges 征税范围;收费范围 Q 2"WV
amended valuation 经修订的估值 n'?4.tb
American Commodities Exchange 美国商品交易所 j;iL&eo>
American Express Bank Limited 美国运通银行 "y$ qrN-
American Stock Exchange 美国证券交易所 MqdB\OW
&
amortization 摊销 < eQ[kM
amount due from banks 存放银行同业的款项 &2{]hRM
amount due from banks abroad 存放海外银行同业的款项 s`c?:
amount due from holding companies 控股公司欠款 Sph*1c(R
amount due from local banks 存放本港银行同业的款项
RL*]g*
amount due to banks 银行同业的存款 \5hw9T&[B
amount due to banks abroad 海外银行同业的存款 ({e7U17[#
amount due to holding companies 控股公司存款 #V[SQ=>x[
amount due to local banks 本港银行同业的存款 /lJjQ]c;>
amount due to outport banks 外埠银行同业的存款 4%7
s259%
amount for note issue 发行纸币的款额 > rw"Rd'
amount of bond 担保契据的款额 o@3B(j;J`
amount of consideration 代价款额 K2HvI7$-
amount of contribution 供款数额 3] ^'
amount of indebtedness 负债款额 U
Du~2%
amount of principal of the loan 贷款本金额 t#5:\U5r.
amount of rates chargeable 应征差饷数额 G3dhM#!
amount of share capital 股本额 ZMdW2_*F
amount of sums assured 承保款额 \Yq0 zVol
amount of variation 变动幅度 uNbIX:L,
amount of vote 拨款数额 R hio7C
amount payable 应付款额 O>
AFF@=
amount receivable 应收款额 h<Wg 3o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A"4@L*QV
analysis 分析 @.ZL7$|d
ancillary risk 附属风险 QKccrAo
annual account 周年帐目;周年帐目报表;年度决算;年结 H&bh<KPMh
annual accounting date 年结日期 ao$):,2*
annual allowance 每年免税额;年积金;年度津贴;年津 J`<f
annual balance 年度余额 iyj3QLqE
annual disposable income 每年可动用收入 -:SIS`0s
annual estimates 周年预算 7Z0/(V.
-
annual fee 年费 e+@xsn3
annual general meeting 周年大会 )6{P8k4Zr
annual growth rate 年增率;每年增长率 0T))>.iu#
annual long-term supplement 长期个案每年补助金 g1@wf
annual pensionable emolument 可供计算退休金的年薪 J=*K"8Qr
annual report 年报 ?Y3@" rdR
Annual Report on the Consumer Price Index 《消费物价指数年报》 2-mQt_
i
annual return 周年报表;周年申报表;每年报税表格 m*oc)x7'
Annual Return Rules 《周年报表规则》 |<(t}}X
annual review of consumer prices 每年消费物价回顾 yM ,VrUh
annual roll-forward basis 逐年延展方式 8lwM{?k$
annual salary 年薪 ZEGd4_ux
annual statement 年度报表;年度决算表 ~`R1sSr"
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 ~@P )tl>
annuitant 年金受益人 {/ &B!zvl
annuity 年金 KlUqoJ;"
annuity contract 年金合约 /U*
yw5
annuity on human life 人寿年金 zfjw;sUX
antecedent debt 先前的债项 /9_#U#vhY
ante-dated cheque 倒填日期支票 x?L hq2
anticipated expenditure 预期开支 ]l[2hy=
cV
anticipated net profit 预期纯利 <HQ&-j x
anticipated revenue 预期收入 xl2g0?
anti-inflation measure 反通货膨胀措施 GwQn;gkF
anti-inflationary stance 反通货膨胀立场 V@Wcb$mgk
apparent deficit 表面赤字 ^>m^\MuZ
apparent financial solvency 表面偿债能力 c7qwNs*f
apparent partner 表面合伙人 H/J<Pd$p
application for personal assessment 个人入息课税申请书 <&U!N'CE
application of fund 资金应用 O<GF>
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 wiE]z
appointed actuary 委任精算师 z*LiweR-
appointed auditor 委任核数师;委任审计师 )ooWQ-%P
appointed trustee 委任的受托人 kon=il<@
appointer 委任人 bk3Unreh
apportioned pro rata 按比例分摊 e<5Y94YE
apportionment 分配;分摊 I=[cZ;t
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2U9&l1P=
apportionment formula 分摊方程式 2OalAY6RS
apportionment of estate duty 遗产税的分摊 <*Y'lV
appraisal 估价;评估 o:UXPAj
appreciable growth 可观增长 V`k8j-*s
appreciable impact 显着影响 4;*f1_;f~
appreciable increase 可观增长 IKcKRw/O$
appreciation 增值;升值 wPnybb{
appreciation against other currencies 相对其他货币升值 n93zD*;5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8#59iQl
appreciation tax 增值税 R0<< f]
appropriation 拨款;拨用;拨付 %
;O}FyP
appropriation account 拨款帐目 Wsm`YLYkt!
Appropriation Bill 拨款法案 aws"3O%
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appropriation-in-aid system 补助拨款办法 n+oD
C65[
approved assets 核准资产 )#`H."Z
approved basket stock 认可一篮子证券 `|<+ ?
approved budget 核准预算 .mPg0
approved charitable donation 认可慈善捐款 l2&hBacT
approved charitable institution 认可慈善机构 )i!^]| $
approved currency 核准货币;认可货币 |Td5l?
approved estimates 核准预算 ;&?pd"^<_Z
approved estimates of expenditure 核准开支预算 9;KJr[FQV
approved overseas insurer 核准海外保险人 h^M^7S
approved overseas trust company 核准海外信托公司 1r571B*O
approved pooled investment fund 核准汇集投资基金 HomN/wKh
approved provident fund scheme 认可公积金计划 ~O4|KY
approved provision 核准拨款
nY^Nbh0
approved redeemable share 核准可赎回股份 l4ouZR
approved regional stock 认可地区性证券 )|]Z>>%t
approved retirement scheme 认可退休金计划 @E_zR
approved subordinated loan 核准附属贷款 ,
Oli
arbitrage 套戥;套汇;套利 OD+5q(!"a
arbitrageur 套戥者;套汇者 h0VzI
uV
arbitrary amount 临时款项 >o[|"oLO
arrangement 措施;安排;协定 r4;Bu<PQN1
arrears 欠款 #@Y/{[s|@
arrears of pay 欠付薪酬 @Fx@5e
arrears of revenue 逾期未收税款;逾期未收的帐项 #WufZ18#
articles of association 组织章程;组织细则;组织章程细则 vWY(% Q,
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
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ascertainment of profit 确定利润 Z+idLbIs
"Asia Clear" “亚洲结算系统”