allotment 分配;配股 E_/v$
allotment notice 股份配售通知;配股通知 Lb{~a_c
allotment of shares 股份分配 2P"@=bYT "
allowable 可获宽免;免税的 *Iyv${
allowable business loss 可扣除的营业亏损 8pg?g'A~}
allowable expenses 可扣税的支出 w[n|Sauy,
allowance 免税额;津贴;备抵;准备金 I7hPE7V+1
allowance for debts 债项的免税额 :DR
G=-M
allowance for depreciation by wear and tear 耗损折旧免税额 !D7[R'RgY
allowance for funeral expenses 殡殓费的免税额 gh['T,
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3-FS} {,
allowance for repairs and outgoings 修葺及支出方面的免税额 b'St14_
allowance to debtor 给债务人的津贴 kS8srT
/H
alteration of capital 资本更改 )U`H7\*)
alternate trustee 候补受托人 ^Qs-@]E-
amalgamation 合并 |Gzd|$%Oq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cJGA5m/{I
ambit of charges 征税范围;收费范围 v'2EYTVNJD
amended valuation 经修订的估值 zZ[SC
American Commodities Exchange 美国商品交易所 I^qk` 5w
American Express Bank Limited 美国运通银行 k'xnl"q
American Stock Exchange 美国证券交易所 }$Q+x'
amortization 摊销 ,.x5
amount due from banks 存放银行同业的款项 cSnm \f
amount due from banks abroad 存放海外银行同业的款项 ouPwhB,bg
amount due from holding companies 控股公司欠款 ]9]3=;b>
amount due from local banks 存放本港银行同业的款项 = K"F!}
amount due to banks 银行同业的存款 eWhv X9
<
amount due to banks abroad 海外银行同业的存款 J<H$B +;qR
amount due to holding companies 控股公司存款 K/,
B
amount due to local banks 本港银行同业的存款 fu?>O/Gn/
amount due to outport banks 外埠银行同业的存款 e-]k{_wm
amount for note issue 发行纸币的款额 L` V6\Ix(I
amount of bond 担保契据的款额 C;OU2,c,T
amount of consideration 代价款额 GQ$0`?lp
amount of contribution 供款数额 d_QHm;}Cx
amount of indebtedness 负债款额 ~bWqoJ;Q
amount of principal of the loan 贷款本金额 =9LC"eI&|
amount of rates chargeable 应征差饷数额 qWy{{A+
amount of share capital 股本额 ~lzV=c$t
amount of sums assured 承保款额 tkR^dC
amount of variation 变动幅度 *$1*\oCtz
amount of vote 拨款数额 VVYQIR]!yk
amount payable 应付款额 s^AQJ{X
amount receivable 应收款额 _g0
qpa
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3
r%I *
analysis 分析 svU107?
ancillary risk 附属风险 H*A)U'`
annual account 周年帐目;周年帐目报表;年度决算;年结
i/y+kL
annual accounting date 年结日期 6K[s),rdv
annual allowance 每年免税额;年积金;年度津贴;年津 o{f n}
annual balance 年度余额 \@*cj
8e
annual disposable income 每年可动用收入 "Y7RvL!U
annual estimates 周年预算 Yu9
Ccj`
annual fee 年费 Yn'XSV|g
annual general meeting 周年大会 )
ok_"wB
annual growth rate 年增率;每年增长率 (=)+as"u9*
annual long-term supplement 长期个案每年补助金 h%E25in
annual pensionable emolument 可供计算退休金的年薪 j0kEi+!TVq
annual report 年报 h}g _;k5R
Annual Report on the Consumer Price Index 《消费物价指数年报》 A:cc @ku
annual return 周年报表;周年申报表;每年报税表格 Ud*.[GRD~
Annual Return Rules 《周年报表规则》 q~;P^i<Y
annual review of consumer prices 每年消费物价回顾 DL2e9
annual roll-forward basis 逐年延展方式 ~*L H[l>K
annual salary 年薪 r&o%n5B
annual statement 年度报表;年度决算表 SdnqM`uFo
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 mFc]1W
annuitant 年金受益人 P+%O]v1 Ob
annuity 年金 l!~8
annuity contract 年金合约 *xkbKkm
annuity on human life 人寿年金 ?N,a {#w
antecedent debt 先前的债项 $qP9EZ]JC
ante-dated cheque 倒填日期支票 jO3Q@N0_
anticipated expenditure 预期开支 P`-(08t
anticipated net profit 预期纯利 Hq
cXP2
anticipated revenue 预期收入 .: 87B=
anti-inflation measure 反通货膨胀措施 :>F:G%(DK
anti-inflationary stance 反通货膨胀立场 dn:g_!]p
apparent deficit 表面赤字 yXg783B|v
apparent financial solvency 表面偿债能力 M\enjB7k
apparent partner 表面合伙人 9/~m837x
application for personal assessment 个人入息课税申请书 U11rj,7
application of fund 资金应用 f$*M;|c1c/
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 ?9Fv0-g&n
appointed actuary 委任精算师 =y0!-y
appointed auditor 委任核数师;委任审计师 6X7r=w
appointed trustee 委任的受托人 |>j=#2
appointer 委任人 n!ea)+^
apportioned pro rata 按比例分摊 <saS2.4
apportionment 分配;分摊 }1:jM_H)k
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Dr7,>Yx
apportionment formula 分摊方程式 Y 0$m~}j
apportionment of estate duty 遗产税的分摊 unSF;S<
appraisal 估价;评估 0b?9LFd
appreciable growth 可观增长 A!
Xn^U*p
appreciable impact 显着影响 9oKRu6]D-
appreciable increase 可观增长 bxrByu~| 1
appreciation 增值;升值 X
H{5E4P
appreciation against other currencies 相对其他货币升值 i*.Z~$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nITr5$f
appreciation tax 增值税 v:JFUn}
appropriation 拨款;拨用;拨付 kYPowM
appropriation account 拨款帐目 M}(4>W
Appropriation Bill 拨款法案 Wj8\~B=('
appropriation-in-aid system 补助拨款办法 B?#@<2*=L
approved assets 核准资产 Vn=J$Uv0
approved basket stock 认可一篮子证券 A5ktbj&gy<
approved budget 核准预算 '9$xOrv
approved charitable donation 认可慈善捐款 0EPF;
Xx
approved charitable institution 认可慈善机构 0t/ S_Q
approved currency 核准货币;认可货币 d
Aym)
approved estimates 核准预算 ?uk|x!Ko]
approved estimates of expenditure 核准开支预算
4>0xS-
approved overseas insurer 核准海外保险人 w?oIKj
approved overseas trust company 核准海外信托公司 #uu wzE*M_
approved pooled investment fund 核准汇集投资基金 k(u W( 6
approved provident fund scheme 认可公积金计划 :d)@|SR1
approved provision 核准拨款 + #S]uC
approved redeemable share 核准可赎回股份 sBwkHsDD
approved regional stock 认可地区性证券 ZSKk*<=
approved retirement scheme 认可退休金计划 <%qbU-
approved subordinated loan 核准附属贷款 OFQsfW3O
arbitrage 套戥;套汇;套利 b:Rl }"a
arbitrageur 套戥者;套汇者 #/\FB'zC
arbitrary amount 临时款项 Q1buuF#CU&
arrangement 措施;安排;协定 hh:0m\@<
arrears 欠款 @ mtv2P`
arrears of pay 欠付薪酬 (a&.A
d0{
arrears of revenue 逾期未收税款;逾期未收的帐项 M?)>,
!Z)
articles of association 组织章程;组织细则;组织章程细则
?|N:[.
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 W5J"#^kdF8
ascertainment of profit 确定利润 _4[kg)#+
"Asia Clear" “亚洲结算系统”