allotment 分配;配股 ,u,]ab
allotment notice 股份配售通知;配股通知 's]+.3">L1
allotment of shares 股份分配 EmDA\9~@R
allowable 可获宽免;免税的 I:~L!%
allowable business loss 可扣除的营业亏损 D4"](RXH
allowable expenses 可扣税的支出 WAj26";M(
allowance 免税额;津贴;备抵;准备金 }}GBCXA
f_
allowance for debts 债项的免税额 ]Mh7;&<6[
allowance for depreciation by wear and tear 耗损折旧免税额 SZ9xj^"g
allowance for funeral expenses 殡殓费的免税额 dwc$?Bg,5
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 by {G{M`X
allowance for repairs and outgoings 修葺及支出方面的免税额 Cf_Ik
allowance to debtor 给债务人的津贴 328(W
alteration of capital 资本更改 S|A?z)I
alternate trustee 候补受托人 ]`
D(/l'
amalgamation 合并 n7vLw7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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ambit of charges 征税范围;收费范围 (u]ajT
amended valuation 经修订的估值 k3m|I*_\L
American Commodities Exchange 美国商品交易所 `p&ko$i2
American Express Bank Limited 美国运通银行
-5NP@
American Stock Exchange 美国证券交易所 O=1
uF
amortization 摊销 ?l_>rSly5
amount due from banks 存放银行同业的款项 b8J\Lm|J
amount due from banks abroad 存放海外银行同业的款项 hfY
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amount due from holding companies 控股公司欠款 XR^VRn6O
amount due from local banks 存放本港银行同业的款项 eiZv|?^0
amount due to banks 银行同业的存款 &)v
X7*j
amount due to banks abroad 海外银行同业的存款 (n-8p6x(
amount due to holding companies 控股公司存款 dXh@E7
amount due to local banks 本港银行同业的存款 XM/P2=;
amount due to outport banks 外埠银行同业的存款 {rWu`QT
amount for note issue 发行纸币的款额 AWLKve_
amount of bond 担保契据的款额 *@Z/L26s;=
amount of consideration 代价款额 D PnK
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amount of contribution 供款数额 s,^?|Eo;0
amount of indebtedness 负债款额 +w/Ax[
K
amount of principal of the loan 贷款本金额 Tk-PCra
amount of rates chargeable 应征差饷数额 SVp]}
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amount of share capital 股本额 US)wr
amount of sums assured 承保款额 I~S`'()J
amount of variation 变动幅度 yZ,k8TJ",
amount of vote 拨款数额 i:WHql"Kw_
amount payable 应付款额 @A6\v+ih
amount receivable 应收款额 _ Z6/r^c
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qy@gW@IU
analysis 分析 }H{{ @RU
ancillary risk 附属风险 +asJV1a
annual account 周年帐目;周年帐目报表;年度决算;年结 xIF
z@9+k
annual accounting date 年结日期 ]Bs ?
annual allowance 每年免税额;年积金;年度津贴;年津 %^"T z,f
annual balance 年度余额 vjJ!d#8
annual disposable income 每年可动用收入 @Qx|!%
annual estimates 周年预算 (FMYR8H*(
annual fee 年费 f?F
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annual general meeting 周年大会 o lNL|WJ`w
annual growth rate 年增率;每年增长率 >"F~%D<.
annual long-term supplement 长期个案每年补助金 }se)=7d8
Z
annual pensionable emolument 可供计算退休金的年薪 ~0fT*lp
annual report 年报 *6Rl[eXS
Annual Report on the Consumer Price Index 《消费物价指数年报》 >w9)c|
annual return 周年报表;周年申报表;每年报税表格 ##u+[ !
Annual Return Rules 《周年报表规则》 U:MkA(S%c
annual review of consumer prices 每年消费物价回顾 $'X*L e@k
annual roll-forward basis 逐年延展方式 )+ Wr- Yay
annual salary 年薪 @DkPJla&
annual statement 年度报表;年度决算表 v
%&f00
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |1 is!leP
annuitant 年金受益人 5"y
p|Yl
annuity 年金 5%?La`C9[
annuity contract 年金合约 m[oe$yH
annuity on human life 人寿年金 ?9!tMRb
antecedent debt 先前的债项 5G){7]P+r"
ante-dated cheque 倒填日期支票 9;Wz;p
anticipated expenditure 预期开支 Ph]e\
anticipated net profit 预期纯利 N jq#@*>[p
anticipated revenue 预期收入 Xk]5*C]6<
anti-inflation measure 反通货膨胀措施 yL.si)h(p
anti-inflationary stance 反通货膨胀立场 M)EKS
apparent deficit 表面赤字 :M|c,SQK
apparent financial solvency 表面偿债能力 gKb4n
Nt
apparent partner 表面合伙人 (L|SE4
application for personal assessment 个人入息课税申请书 y%TR2CvT
application of fund 资金应用 .1I];Cy0D
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 e^&YQl
appointed actuary 委任精算师 yc]ni.Hz
appointed auditor 委任核数师;委任审计师 6{azzk8
appointed trustee 委任的受托人
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appointer 委任人 ;
tvB{s_
apportioned pro rata 按比例分摊 EemKYcE@Nr
apportionment 分配;分摊 gSR&CnqZ<
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1V+1i)+
apportionment formula 分摊方程式 bHS2;K~
apportionment of estate duty 遗产税的分摊 bvG").8$
appraisal 估价;评估 5Tu#o()
appreciable growth 可观增长 //ZB B,[@
appreciable impact 显着影响 ^ ?tAt3dMI
appreciable increase 可观增长 W]2;5`MM
appreciation 增值;升值 .[1A
appreciation against other currencies 相对其他货币升值 ts?b[v
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xA!o"VZPq7
appreciation tax 增值税 7=QV ^G
appropriation 拨款;拨用;拨付 82J0t}:U
appropriation account 拨款帐目 niy@'
Appropriation Bill 拨款法案 0^E!P>
appropriation-in-aid system 补助拨款办法 ` V^#Sb
approved assets 核准资产 _&(ij(H
approved basket stock 认可一篮子证券 Go`omh
b
approved budget 核准预算 x;Gyo
approved charitable donation 认可慈善捐款 #mkr]K8A4
approved charitable institution 认可慈善机构 Ac7`nvI=
approved currency 核准货币;认可货币 BLaXp0
approved estimates 核准预算 ejr"(m(Xe
approved estimates of expenditure 核准开支预算 GE5@XT
approved overseas insurer 核准海外保险人 lh#GD"^(w&
approved overseas trust company 核准海外信托公司 ['R=@.
approved pooled investment fund 核准汇集投资基金 J1R%w{
approved provident fund scheme 认可公积金计划 lC_zSmT
approved provision 核准拨款 mu{%%b7|^
approved redeemable share 核准可赎回股份 J
yB>,t)
approved regional stock 认可地区性证券 lZ)
u4_
approved retirement scheme 认可退休金计划 ~:t2@z4p
approved subordinated loan 核准附属贷款 LWQ BGiJj
arbitrage 套戥;套汇;套利 TS[Z<m
arbitrageur 套戥者;套汇者 4tuEC-oh
arbitrary amount 临时款项 ~36c0 =
arrangement 措施;安排;协定 +'n1?^U
arrears 欠款 \pzvoj7{
arrears of pay 欠付薪酬 &y(aByI y
arrears of revenue 逾期未收税款;逾期未收的帐项 SD.ze(P
articles of association 组织章程;组织细则;组织章程细则 |@ldXuYb
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 NXmj<azED
ascertainment of profit 确定利润 XdS<51 C
"Asia Clear" “亚洲结算系统”