allotment 分配;配股 OLAwRha
allotment notice 股份配售通知;配股通知 L4th 7#
allotment of shares 股份分配 ]lj,GD)c
allowable 可获宽免;免税的 g(d9=xq@k
allowable business loss 可扣除的营业亏损 YmP`Gg#>p
allowable expenses 可扣税的支出 p"9a`/
allowance 免税额;津贴;备抵;准备金 1( V>8}zn
allowance for debts 债项的免税额 esCm`?qCP
allowance for depreciation by wear and tear 耗损折旧免税额 ?b?`(JTR
allowance for funeral expenses 殡殓费的免税额 =
;sEi:HC
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 v3 $+l1
allowance for repairs and outgoings 修葺及支出方面的免税额 S1Q2<<[
allowance to debtor 给债务人的津贴 *%JncK'
alteration of capital 资本更改 <{rRcF
R
alternate trustee 候补受托人 y~)rZ-eSB
amalgamation 合并 }wmn v
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _=RA-qZ"
ambit of charges 征税范围;收费范围 J)O1)fR
amended valuation 经修订的估值 3`@alhD'
American Commodities Exchange 美国商品交易所 f&+=eUp
American Express Bank Limited 美国运通银行 vywd&7gK
American Stock Exchange 美国证券交易所 Yk',a$.S
amortization 摊销 !,}W
|(P)
amount due from banks 存放银行同业的款项 %-? :'F
!1
amount due from banks abroad 存放海外银行同业的款项 19od#
d3+
amount due from holding companies 控股公司欠款 D[. ; H)V
amount due from local banks 存放本港银行同业的款项 .k5
TQt
amount due to banks 银行同业的存款 et|P5%G
amount due to banks abroad 海外银行同业的存款 ` aTkIo:ms
amount due to holding companies 控股公司存款 sW)C6 #
amount due to local banks 本港银行同业的存款 I8r5u=PH
amount due to outport banks 外埠银行同业的存款 wN,DTmtD
amount for note issue 发行纸币的款额 p8<Y5:`
amount of bond 担保契据的款额 ,: X+NQ
amount of consideration 代价款额 uPk`9c
52%
amount of contribution 供款数额 O!+LM{>
F
amount of indebtedness 负债款额 %AbA(F
amount of principal of the loan 贷款本金额 =|IB=
amount of rates chargeable 应征差饷数额 k$
</7IuH
amount of share capital 股本额 f$a%&X6"-
amount of sums assured 承保款额 b#h?O}
amount of variation 变动幅度 ;Ab`b1B
amount of vote 拨款数额 {~DYf*RZ
amount payable 应付款额 d
#
:&Uw
amount receivable 应收款额 J%']t$AR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wCiDvHF5+C
analysis 分析 (p<QRb:&Z
ancillary risk 附属风险 +(/?$dRH
annual account 周年帐目;周年帐目报表;年度决算;年结 "oZ]
/(
annual accounting date 年结日期 XWvT(+J
annual allowance 每年免税额;年积金;年度津贴;年津 iq$edq[
annual balance 年度余额 [Af&K22M(X
annual disposable income 每年可动用收入 %=x|.e@J
annual estimates 周年预算 910Ym!\{:
annual fee 年费 ZbTU1Y/'
annual general meeting 周年大会 @/}{Trmg/
annual growth rate 年增率;每年增长率 Dt,b\6
annual long-term supplement 长期个案每年补助金 TQm x$
annual pensionable emolument 可供计算退休金的年薪 =E Cw'
annual report 年报 ,eq[X\B>
Annual Report on the Consumer Price Index 《消费物价指数年报》 e:H7ht:
annual return 周年报表;周年申报表;每年报税表格 v)@EK6Nty
Annual Return Rules 《周年报表规则》 }49X
N
annual review of consumer prices 每年消费物价回顾 `<ITLT
annual roll-forward basis 逐年延展方式 hNB;29r~
annual salary 年薪 }K,:aN,44\
annual statement 年度报表;年度决算表 A#~"G
p
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 :+ksmyW
annuitant 年金受益人 `j*&F8}
annuity 年金 c^P8)gPf
annuity contract 年金合约 dw,Nlf~*0
annuity on human life 人寿年金 %]%.{W\j3
antecedent debt 先前的债项 sZFIQ)b9
ante-dated cheque 倒填日期支票 xB{0lI
anticipated expenditure 预期开支 IdTeue
anticipated net profit 预期纯利 0S@O]k)
anticipated revenue 预期收入 ]T\K-;i
anti-inflation measure 反通货膨胀措施 "pq#A*
anti-inflationary stance 反通货膨胀立场 f !t2a//
apparent deficit 表面赤字 V%k[S|f3
apparent financial solvency 表面偿债能力 AfKJaDKf
apparent partner 表面合伙人 !!&H'XEJV
application for personal assessment 个人入息课税申请书 K[Rl R+j
application of fund 资金应用 T[M?:~
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 >nmby|XtW
appointed actuary 委任精算师 {\22C `9t
appointed auditor 委任核数师;委任审计师 I@P[}XS
appointed trustee 委任的受托人 3/8o)9f.
appointer 委任人 v'*
apportioned pro rata 按比例分摊 :T3I"
apportionment 分配;分摊 \&]M \
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~k+"!'1
apportionment formula 分摊方程式 1 GUF,A+_O
apportionment of estate duty 遗产税的分摊 3F
2> &p|7
appraisal 估价;评估
`we2zT
appreciable growth 可观增长 jEfrxlj
appreciable impact 显着影响 fI}Z`*
appreciable increase 可观增长 iRo UM.%
appreciation 增值;升值
VVeO>j d
appreciation against other currencies 相对其他货币升值 c38RE,4U
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #(3w6l2
appreciation tax 增值税 CYrVP%xRA
appropriation 拨款;拨用;拨付 `L`*jA+_
appropriation account 拨款帐目 X>OO4SV
Appropriation Bill 拨款法案 fV*x2g7w
appropriation-in-aid system 补助拨款办法 >FPE%X0+
approved assets 核准资产 PCnE-$QH
approved basket stock 认可一篮子证券 b_-ESs]g
approved budget 核准预算 =]E(iR_&
approved charitable donation 认可慈善捐款 G T#hqt'1x
approved charitable institution 认可慈善机构 !%J;dOcU
approved currency 核准货币;认可货币 N kp>yVj
approved estimates 核准预算 '1;Q'-/J
approved estimates of expenditure 核准开支预算 =Z_\8qc
approved overseas insurer 核准海外保险人 v=nq P{
approved overseas trust company 核准海外信托公司 6NJ"ty9Bp
approved pooled investment fund 核准汇集投资基金 .6SdSB^M
approved provident fund scheme 认可公积金计划 i`7{q~d=
approved provision 核准拨款 L?&+*|VxI
approved redeemable share 核准可赎回股份 <&TAN L
approved regional stock 认可地区性证券 HZCEr6}(
approved retirement scheme 认可退休金计划 a#FkoA~M
approved subordinated loan 核准附属贷款 (:2:_FL
arbitrage 套戥;套汇;套利 vn3<LQ]
arbitrageur 套戥者;套汇者 =[(1u|H9
arbitrary amount 临时款项 4IG=mG)
arrangement 措施;安排;协定
S%uH*&`
arrears 欠款 UTKS<.q
arrears of pay 欠付薪酬
qu BTRW9
arrears of revenue 逾期未收税款;逾期未收的帐项 r&)/3^S '
articles of association 组织章程;组织细则;组织章程细则 \c>9f"jS_
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 aUSxy8%
ascertainment of profit 确定利润 2<>n8 K
"Asia Clear" “亚洲结算系统”