allotment 分配;配股 f}o\*|k_|
allotment notice 股份配售通知;配股通知 F~,Mw8
allotment of shares 股份分配 }z eO]"`
allowable 可获宽免;免税的 ,82S=N5V!
allowable business loss 可扣除的营业亏损 0z`a1 %U
allowable expenses 可扣税的支出 Y@;CF
allowance 免税额;津贴;备抵;准备金 H`*LBqDk
allowance for debts 债项的免税额 3atBX5
allowance for depreciation by wear and tear 耗损折旧免税额 QE^$=\l0
allowance for funeral expenses 殡殓费的免税额 :NhO2L
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 F6|TP.VY_.
allowance for repairs and outgoings 修葺及支出方面的免税额 $.Qkb@
}
allowance to debtor 给债务人的津贴 GSoX<*i
alteration of capital 资本更改 )1]ZtU
alternate trustee 候补受托人 vk}n,ecl
amalgamation 合并 S ^!n45l
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~8PZ5;g
ambit of charges 征税范围;收费范围 %:M^4~dc
amended valuation 经修订的估值
M92dZ1+6
American Commodities Exchange 美国商品交易所 eQ$Y0qH1E
American Express Bank Limited 美国运通银行 ;@mS^ik")$
American Stock Exchange 美国证券交易所 n4O]8C'lW9
amortization 摊销 mUNn%E:7@{
amount due from banks 存放银行同业的款项 .N,bIQnj
amount due from banks abroad 存放海外银行同业的款项 AuvkecuIh
amount due from holding companies 控股公司欠款 {0L1X6eg
amount due from local banks 存放本港银行同业的款项 EuEZ D+
amount due to banks 银行同业的存款 Uf1!qP/H?
amount due to banks abroad 海外银行同业的存款 'f#{{KA
amount due to holding companies 控股公司存款 piJu+tUy
amount due to local banks 本港银行同业的存款 r )Ma3FL0;
amount due to outport banks 外埠银行同业的存款 3(="YbZ
amount for note issue 发行纸币的款额 e6`Jbu+J<f
amount of bond 担保契据的款额 X1DF*wI
amount of consideration 代价款额 wy<\Tg^J
amount of contribution 供款数额
e2AX0(
amount of indebtedness 负债款额 R
amount of principal of the loan 贷款本金额 U'k*_g
amount of rates chargeable 应征差饷数额 x,'(5*
amount of share capital 股本额 >
$O]Eu!
amount of sums assured 承保款额 =-0/k;^
amount of variation 变动幅度 )cX*I gO
amount of vote 拨款数额 h&M
{]E9=
amount payable 应付款额 uF X#`^r`
amount receivable 应收款额 XD!W: uvb
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P9/q|>F
analysis 分析 )\1@V+!E%
ancillary risk 附属风险 TtK[nP
annual account 周年帐目;周年帐目报表;年度决算;年结 ])[[ V!1
annual accounting date 年结日期 WO7z
annual allowance 每年免税额;年积金;年度津贴;年津 rF3wx.
annual balance 年度余额 /,BD#|
annual disposable income 每年可动用收入 OyU5DoDz1
annual estimates 周年预算 B |5]Jm]
annual fee 年费 6,^>mNm
annual general meeting 周年大会 +=>,Pto<
annual growth rate 年增率;每年增长率 ,cXD.y
annual long-term supplement 长期个案每年补助金 ADz ^\
annual pensionable emolument 可供计算退休金的年薪 X@ --m6-
annual report 年报 f- K+]aZ)
Annual Report on the Consumer Price Index 《消费物价指数年报》 `jDTzhO~
annual return 周年报表;周年申报表;每年报税表格 m~w[~flgZ
Annual Return Rules 《周年报表规则》 I
)~GZ
annual review of consumer prices 每年消费物价回顾 E`kG-Q5Dw
annual roll-forward basis 逐年延展方式 |-b#9JQ[A
annual salary 年薪
<]6SN
annual statement 年度报表;年度决算表 MH
=%-S
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 nyX2|m&
annuitant 年金受益人 dhC$W!N7!
annuity 年金 "x#-s
Z=
annuity contract 年金合约 C0sX gM
annuity on human life 人寿年金 Hf%@3X
antecedent debt 先前的债项 HNb/-e ,"
ante-dated cheque 倒填日期支票 JOj;^h
anticipated expenditure 预期开支 ^dI424
anticipated net profit 预期纯利 I~[F|d>
anticipated revenue 预期收入 `A,-@`p
anti-inflation measure 反通货膨胀措施
aR[JD2G
anti-inflationary stance 反通货膨胀立场 %{7|1>8
apparent deficit 表面赤字 'I`&Yo~c9
apparent financial solvency 表面偿债能力 &r[`>B{tP
apparent partner 表面合伙人 cA&9e<
application for personal assessment 个人入息课税申请书 \/93Dz
application of fund 资金应用 @Y?#Sl*
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 }cM}Oavh
appointed actuary 委任精算师 imVo<Je7z(
appointed auditor 委任核数师;委任审计师 ~]nRV *^
appointed trustee 委任的受托人 ru'F6?d
appointer 委任人 ?'IP4z;y
apportioned pro rata 按比例分摊 Z
EQ@IS:Y
apportionment 分配;分摊 OP;v bZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zp6C3RG(
apportionment formula 分摊方程式 ~Q*%DRd&Z-
apportionment of estate duty 遗产税的分摊 #9=
Vg
appraisal 估价;评估 hMa]B*o/-
appreciable growth 可观增长 .L+6 $8m
appreciable impact 显着影响 -Sqz5lo
appreciable increase 可观增长 N'F77
.
appreciation 增值;升值 W= ig.-
appreciation against other currencies 相对其他货币升值 R%Hi+#/dr-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !:)s"|=
appreciation tax 增值税 CVDV)#JA
appropriation 拨款;拨用;拨付 pLl(iNf]
appropriation account 拨款帐目 "N;`1ce
Appropriation Bill 拨款法案 S};#+ufgTt
appropriation-in-aid system 补助拨款办法 IWk4&yHUAu
approved assets 核准资产 (|F*vP'
approved basket stock 认可一篮子证券 J f@H/luW
approved budget 核准预算 2Zm0qJ
approved charitable donation 认可慈善捐款 Yh7rU?Gj
approved charitable institution 认可慈善机构 }?lrU.@zg
approved currency 核准货币;认可货币 E!;SL|lj.
approved estimates 核准预算 ,t3wp#E2#
approved estimates of expenditure 核准开支预算 Qo>b*Ku;
approved overseas insurer 核准海外保险人 '_<{p3M
approved overseas trust company 核准海外信托公司
3Nl <p"=
approved pooled investment fund 核准汇集投资基金 5b5x!do
approved provident fund scheme 认可公积金计划 %]\kgR
r
approved provision 核准拨款 QemyCCP+
approved redeemable share 核准可赎回股份 %Celc#v
approved regional stock 认可地区性证券 N>Xo_-QCY
approved retirement scheme 认可退休金计划 x;w6na
approved subordinated loan 核准附属贷款 _ "E$v&_
arbitrage 套戥;套汇;套利 5CuuG<0
arbitrageur 套戥者;套汇者 y~(h>gi,x
arbitrary amount 临时款项 Nv$R\' 3
arrangement 措施;安排;协定 9X[kEl
arrears 欠款 *F WMn.
arrears of pay 欠付薪酬 }~2LW" 1'
arrears of revenue 逾期未收税款;逾期未收的帐项 Mc@e0
articles of association 组织章程;组织细则;组织章程细则 oL-]3TY~
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 AJt+p&I[J
ascertainment of profit 确定利润 ih)zG
"Asia Clear" “亚洲结算系统”