allotment 分配;配股 \VpEUU6^U
allotment notice 股份配售通知;配股通知 =%<=Bn
allotment of shares 股份分配 v,w af`)J
allowable 可获宽免;免税的 a?[[F{X9^
allowable business loss 可扣除的营业亏损 ] Q5:JV
allowable expenses 可扣税的支出 25>R^2,LiE
allowance 免税额;津贴;备抵;准备金 (/:m*x*6
allowance for debts 债项的免税额 @KQ>DBWQM
allowance for depreciation by wear and tear 耗损折旧免税额 #Y7jNrxE
allowance for funeral expenses 殡殓费的免税额 h;V4|jM
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 PaCCUF
allowance for repairs and outgoings 修葺及支出方面的免税额 )eZK/>L&
allowance to debtor 给债务人的津贴 J[ZHAnmPH
alteration of capital 资本更改 ^r~[3NT
alternate trustee 候补受托人 eF+F"|1h
amalgamation 合并 b-u@?G|<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u8-6s+
O
ambit of charges 征税范围;收费范围 (*S<2HN5
amended valuation 经修订的估值 w;'XqpP$*|
American Commodities Exchange 美国商品交易所 $qD\ku;'
American Express Bank Limited 美国运通银行 ]8A*uyi
American Stock Exchange 美国证券交易所 }0'LKwIR
amortization 摊销 ?fxM1<8
amount due from banks 存放银行同业的款项 t^01@ejM+
amount due from banks abroad 存放海外银行同业的款项 'z|Da &d P
amount due from holding companies 控股公司欠款 D{(}&8a9
amount due from local banks 存放本港银行同业的款项 Q yqOtRk
amount due to banks 银行同业的存款 ^4`aONydl
amount due to banks abroad 海外银行同业的存款 6KddHyFz
amount due to holding companies 控股公司存款
SkjG}
amount due to local banks 本港银行同业的存款 Oiib2Ov
amount due to outport banks 外埠银行同业的存款 <K CI@
amount for note issue 发行纸币的款额 &%2^B[{
amount of bond 担保契据的款额
od=hCQ1>
amount of consideration 代价款额 yCQvo(V[F
amount of contribution 供款数额 Z9vMz3
^N
amount of indebtedness 负债款额 C.?^] Y
amount of principal of the loan 贷款本金额 '{
<RX
amount of rates chargeable 应征差饷数额 Q.N!b7r7
amount of share capital 股本额 mG[jR*JW
amount of sums assured 承保款额 u@Hz7Q}
P
amount of variation 变动幅度 7O55mc>cF
amount of vote 拨款数额 2 7)IfE
amount payable 应付款额 VeQGdyh
Y
amount receivable 应收款额 xJ>5 ol
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J
8
KiL
analysis 分析 _r:Fmn_%-
ancillary risk 附属风险 G_+/ e]P
annual account 周年帐目;周年帐目报表;年度决算;年结 #D9.A7fCc5
annual accounting date 年结日期 L3b0e_8>R
annual allowance 每年免税额;年积金;年度津贴;年津 W&hW N9iR
annual balance 年度余额 O>L,
G)g
annual disposable income 每年可动用收入 f&<+45JI
annual estimates 周年预算 &~*](Ma
annual fee 年费 KElEGW
annual general meeting 周年大会
k
A3K
annual growth rate 年增率;每年增长率 F\eQV<
annual long-term supplement 长期个案每年补助金 <tvLKx
annual pensionable emolument 可供计算退休金的年薪 LK} g<!o(
annual report 年报 t?"(Zb
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]N 9N][n
annual return 周年报表;周年申报表;每年报税表格 8KJUC&`
Annual Return Rules 《周年报表规则》 p8'$@:M\
annual review of consumer prices 每年消费物价回顾 p_I^7 $
annual roll-forward basis 逐年延展方式 |y^=(|eM
annual salary 年薪 v~SM"ky#
annual statement 年度报表;年度决算表 Bz/ba *
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 '&cH,yc;b
annuitant 年金受益人 S%- kN;
annuity 年金 35l%iaj]G5
annuity contract 年金合约 _eGYwBm
annuity on human life 人寿年金 SZH`-xb!+5
antecedent debt 先前的债项 ].Yz
=:
ante-dated cheque 倒填日期支票 ),yar9C
anticipated expenditure 预期开支 {D[6=\F
anticipated net profit 预期纯利 #G#gc`S-,
anticipated revenue 预期收入 PA'&]piPl:
anti-inflation measure 反通货膨胀措施 0si1:+t-[+
anti-inflationary stance 反通货膨胀立场 /3M8;>@u
apparent deficit 表面赤字 _0+X32HjJ
apparent financial solvency 表面偿债能力 '>
ib
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apparent partner 表面合伙人 >B6*`3v
application for personal assessment 个人入息课税申请书 j!agD_J
application of fund 资金应用 QF/ULW0G!
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 JU17]gQ
appointed actuary 委任精算师 lqfTF
appointed auditor 委任核数师;委任审计师 z%
bH?1^o
appointed trustee 委任的受托人 u)<]Pb})r
appointer 委任人 wp@_4Iq1$
apportioned pro rata 按比例分摊 IL|Q-e}Ol
apportionment 分配;分摊 !JXiTI!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?9t4>xKn
apportionment formula 分摊方程式 U;W9`JT<.f
apportionment of estate duty 遗产税的分摊 q
FWN._R
appraisal 估价;评估 n~UI47
appreciable growth 可观增长 Gko"iO#
appreciable impact 显着影响 t#"0^$l=
appreciable increase 可观增长 0!,uo\`
appreciation 增值;升值 `,'/Sdr
appreciation against other currencies 相对其他货币升值 VgVDTWs7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aVu!Qk=Z/
appreciation tax 增值税 Nf([JP% 4
appropriation 拨款;拨用;拨付 o MJ`
_
appropriation account 拨款帐目 Xr
<H^X
Appropriation Bill 拨款法案 '^TeV=
appropriation-in-aid system 补助拨款办法 i2Wvu3,D3-
approved assets 核准资产 S L
5k^|
approved basket stock 认可一篮子证券 t8-P'3,Q$
approved budget 核准预算 @dv8 F
"v
approved charitable donation 认可慈善捐款 Dnd; N/9
approved charitable institution 认可慈善机构 ]L~NYe9
approved currency 核准货币;认可货币 RiQ]AsTtl
approved estimates 核准预算 9:p-F+
approved estimates of expenditure 核准开支预算 `rVru= zoy
approved overseas insurer 核准海外保险人 4-.W~C'Q
approved overseas trust company 核准海外信托公司 bY#BK_8 :
approved pooled investment fund 核准汇集投资基金 MS\
vrq'_
approved provident fund scheme 认可公积金计划 y.
lWyH9
approved provision 核准拨款 36{GZDGQ
approved redeemable share 核准可赎回股份 8;?4rrS
approved regional stock 认可地区性证券 p
XXf5adl<
approved retirement scheme 认可退休金计划 }gQ2\6o2g
approved subordinated loan 核准附属贷款 e%cTFwX?n
arbitrage 套戥;套汇;套利 Mw0>p5+ cy
arbitrageur 套戥者;套汇者 0Ncpi=6
arbitrary amount 临时款项 $6Q^ur:
arrangement 措施;安排;协定 'yPKQ/y$x
arrears 欠款 Bh&pZcm|
arrears of pay 欠付薪酬 '?Dxe
B
arrears of revenue 逾期未收税款;逾期未收的帐项 iv >MIdIm
articles of association 组织章程;组织细则;组织章程细则 3`cA!ZVQ
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 J-
S.m(
ascertainment of profit 确定利润 _f0AV;S:vd
"Asia Clear" “亚洲结算系统”