allotment 分配;配股 m6oaO9"K
allotment notice 股份配售通知;配股通知 \,5OPSB
allotment of shares 股份分配 I,d5Y3mC
allowable 可获宽免;免税的 Yx{q VU
allowable business loss 可扣除的营业亏损 yxz"9PE/P
allowable expenses 可扣税的支出 8RJ^e[?o(
allowance 免税额;津贴;备抵;准备金 q2C._{ 0'
allowance for debts 债项的免税额 Xv'5%o^i*
allowance for depreciation by wear and tear 耗损折旧免税额 Z&E!m
allowance for funeral expenses 殡殓费的免税额 k2cC:5Xf3
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 &KS*rHgt?
allowance for repairs and outgoings 修葺及支出方面的免税额 }{.0mu9
allowance to debtor 给债务人的津贴 Wy`ve~y
alteration of capital 资本更改 j"c30AY
alternate trustee 候补受托人 &?xZHr`
amalgamation 合并 3.?kxac
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pZg}7F{$
ambit of charges 征税范围;收费范围 HM(S}>
amended valuation 经修订的估值 5p7
?e3
American Commodities Exchange 美国商品交易所 1$#{om9
American Express Bank Limited 美国运通银行 M'D l_dx-
American Stock Exchange 美国证券交易所 )IH|S5mG?
amortization 摊销 t+?m<h6w;l
amount due from banks 存放银行同业的款项 nPU=n[t8O
amount due from banks abroad 存放海外银行同业的款项 ~l@
h
amount due from holding companies 控股公司欠款 #{BHH;J+
amount due from local banks 存放本港银行同业的款项 awic9uMH
amount due to banks 银行同业的存款 Ob#d;F
amount due to banks abroad 海外银行同业的存款 BrO" _
amount due to holding companies 控股公司存款 }; ;Thfd
amount due to local banks 本港银行同业的存款 yxx'g+D*
amount due to outport banks 外埠银行同业的存款 C6T?D5
amount for note issue 发行纸币的款额 ZcLW8L
amount of bond 担保契据的款额 c?0.>^,B Q
amount of consideration 代价款额 _sGmkJi]
amount of contribution 供款数额 +xc1cki_{
amount of indebtedness 负债款额 9 cwy;au
amount of principal of the loan 贷款本金额 n+XLZf#
amount of rates chargeable 应征差饷数额 #oX8EMqs<
amount of share capital 股本额 G (o9*m1
amount of sums assured 承保款额 Fb0r(vQ^
amount of variation 变动幅度 zY=eeG+4s
amount of vote 拨款数额 bk}'wcX<+]
amount payable 应付款额 C3"5XR_Ov
amount receivable 应收款额 ;qN;oSK
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +338z<'Z!
analysis 分析 ._i|+[
ancillary risk 附属风险 O
;dtz\
annual account 周年帐目;周年帐目报表;年度决算;年结
P<
5v\\
annual accounting date 年结日期 fZ5zsm'N
annual allowance 每年免税额;年积金;年度津贴;年津 ?;0w 1
annual balance 年度余额 ;LXwW(_6d
annual disposable income 每年可动用收入 Ok V*,n
annual estimates 周年预算 h
7"c_=w+
annual fee 年费 EIrAq!CA
annual general meeting 周年大会 N a$eeM
annual growth rate 年增率;每年增长率 r&/M')}?Lw
annual long-term supplement 长期个案每年补助金 wJ%;\06
annual pensionable emolument 可供计算退休金的年薪 NtfzAz/
annual report 年报 (& UQ^
Annual Report on the Consumer Price Index 《消费物价指数年报》 G=ly .
annual return 周年报表;周年申报表;每年报税表格 E;tEmGf6F
Annual Return Rules 《周年报表规则》 LN0pC}F
annual review of consumer prices 每年消费物价回顾 9>6DA^
annual roll-forward basis 逐年延展方式 LpYG!K l
annual salary 年薪 a-bj! Rs
annual statement 年度报表;年度决算表 h%%ryQQ&<
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 31^Jg
annuitant 年金受益人 /2.}m`5
annuity 年金 u _mtdB'
annuity contract 年金合约 K!,T.qA&=
annuity on human life 人寿年金 >_J9D?3S
antecedent debt 先前的债项 JuKG#F#,
ante-dated cheque 倒填日期支票 77b^d9! ~
anticipated expenditure 预期开支 !y\r.fm!A
anticipated net profit 预期纯利 h4#y'E!,Z
anticipated revenue 预期收入
4'wbtE|
anti-inflation measure 反通货膨胀措施 RH}i=
anti-inflationary stance 反通货膨胀立场 >'1[Bh
apparent deficit 表面赤字 !*1$j7`tP
apparent financial solvency 表面偿债能力 YWFq&II|Z
apparent partner 表面合伙人 hl]q6ZK!6
application for personal assessment 个人入息课税申请书 9]Fi2M
application of fund 资金应用 9$?Sts}6&
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 @=sM')f&
appointed actuary 委任精算师 xWnOOE$i
appointed auditor 委任核数师;委任审计师 4OaU1Y[
appointed trustee 委任的受托人 bQ3txuha
appointer 委任人 1.tAl6]
apportioned pro rata 按比例分摊 l+A)MJd oj
apportionment 分配;分摊 :o 8XG
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "qrde4O
apportionment formula 分摊方程式 QdrZi.qKH
apportionment of estate duty 遗产税的分摊 %vil~NU
appraisal 估价;评估 ;=p3L<~c`K
appreciable growth 可观增长 = ;cTm5d;T
appreciable impact 显着影响 y1)ZO_'
appreciable increase 可观增长 *\(MG|S
appreciation 增值;升值 -|GKtZ]}
appreciation against other currencies 相对其他货币升值 ZXIw^!8@/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $
niG)@*
appreciation tax 增值税 {vq| 0t\-
appropriation 拨款;拨用;拨付 Rb!y(&>v
appropriation account 拨款帐目 ;,}Dh/&E
Appropriation Bill 拨款法案 [=BccT:b
appropriation-in-aid system 补助拨款办法 R4y]<8}
approved assets 核准资产 'Qh1$X)R7a
approved basket stock 认可一篮子证券 ?g9:xgkF
^
approved budget 核准预算 4_`(c1oA
approved charitable donation 认可慈善捐款 ysj5/wtO0
approved charitable institution 认可慈善机构 E<l/o5<nC
approved currency 核准货币;认可货币 ]h?q1
approved estimates 核准预算 F8S>Ld
approved estimates of expenditure 核准开支预算 e }Mf
approved overseas insurer 核准海外保险人 3K=%I+G(4
approved overseas trust company 核准海外信托公司 njc-=o
approved pooled investment fund 核准汇集投资基金 fX.1=BjXi
approved provident fund scheme 认可公积金计划 ?I[*{}@n"
approved provision 核准拨款 k8?G%/TD
approved redeemable share 核准可赎回股份 ]"&](e6*
approved regional stock 认可地区性证券 :sQ>oNn
z
approved retirement scheme 认可退休金计划 FUarI5#fwF
approved subordinated loan 核准附属贷款 P8(hHuO
arbitrage 套戥;套汇;套利
?<`oKBn
arbitrageur 套戥者;套汇者 :r>^^tGT!
arbitrary amount 临时款项 p$t|eu
arrangement 措施;安排;协定 %.m+6
zaF
arrears 欠款 6w=`0r3hy
arrears of pay 欠付薪酬 Gl@{y (
arrears of revenue 逾期未收税款;逾期未收的帐项 P(3k1S
M
articles of association 组织章程;组织细则;组织章程细则 /5<= m:
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 2Rt6)hgY
ascertainment of profit 确定利润 6`@b@Kd
"Asia Clear" “亚洲结算系统”