allotment 分配;配股 C(,=[Fi-
allotment notice 股份配售通知;配股通知 8Z:Ezg3^
allotment of shares 股份分配 +AK:(r
allowable 可获宽免;免税的 :pd&dg!5
allowable business loss 可扣除的营业亏损 F^'v{
@C
allowable expenses 可扣税的支出 0yHjrxc$
allowance 免税额;津贴;备抵;准备金 m.V,I}J.q
allowance for debts 债项的免税额 m4gU*?
allowance for depreciation by wear and tear 耗损折旧免税额 G+yL;G/
allowance for funeral expenses 殡殓费的免税额 b~W)S/wF$P
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Lht[g9
allowance for repairs and outgoings 修葺及支出方面的免税额 +v[O
allowance to debtor 给债务人的津贴 C6)R#
alteration of capital 资本更改 RqGVp?
alternate trustee 候补受托人 ny`(f,)u*
amalgamation 合并 J v<$*TVS0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d~<QAh#rG
ambit of charges 征税范围;收费范围 IIaxgfhZ
amended valuation 经修订的估值 $WNG07]tU
American Commodities Exchange 美国商品交易所 sPpS~wk*
American Express Bank Limited 美国运通银行 %FlA":W
American Stock Exchange 美国证券交易所 A7(M,4`6
amortization 摊销 qG^_c;l6a
amount due from banks 存放银行同业的款项 hwDXm9
amount due from banks abroad 存放海外银行同业的款项 E{gv,cUM
amount due from holding companies 控股公司欠款 8&T,LNZoY
amount due from local banks 存放本港银行同业的款项 W^(Iw%ek
amount due to banks 银行同业的存款 &A"e,h(^
amount due to banks abroad 海外银行同业的存款 0IFlEe[>#
amount due to holding companies 控股公司存款 JmjxGcG
amount due to local banks 本港银行同业的存款 i>"dBJh]b
amount due to outport banks 外埠银行同业的存款 6+Jry@
amount for note issue 发行纸币的款额 qsvpW%?aE
amount of bond 担保契据的款额 ru(J5+H
amount of consideration 代价款额 +@>:%yX
amount of contribution 供款数额 M,JA;a, _
amount of indebtedness 负债款额 E&9!1!
B
amount of principal of the loan 贷款本金额 C.HYS S
amount of rates chargeable 应征差饷数额 ;[caiMA-
amount of share capital 股本额 !3HsI|$<G
amount of sums assured 承保款额 bx7\QU+
amount of variation 变动幅度 }Eb]9c\
amount of vote 拨款数额 (!ZV9S
amount payable 应付款额 :p&IX"Hh
amount receivable 应收款额 nFj-<!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !^1[ s@1
analysis 分析 Q!x`M4
ancillary risk 附属风险 @% H8"A
annual account 周年帐目;周年帐目报表;年度决算;年结 yXXvs'$R \
annual accounting date 年结日期 >3+FZ@.iT
annual allowance 每年免税额;年积金;年度津贴;年津 QxA0I+
i
annual balance 年度余额 Nor`c+,4
annual disposable income 每年可动用收入 &_YtY47
annual estimates 周年预算 lY->ucS %P
annual fee 年费 mb~./.5F
annual general meeting 周年大会 u6p5:oJj,
annual growth rate 年增率;每年增长率
Lxz
annual long-term supplement 长期个案每年补助金 u x#.:C|
annual pensionable emolument 可供计算退休金的年薪
N)P((>S;
annual report 年报 `1$y( w]
Annual Report on the Consumer Price Index 《消费物价指数年报》 WT?b Bf
annual return 周年报表;周年申报表;每年报税表格 ]DU61Z"v?b
Annual Return Rules 《周年报表规则》 *0-v!\{
annual review of consumer prices 每年消费物价回顾 `>\4"`I
annual roll-forward basis 逐年延展方式 %awVVt{aG
annual salary 年薪 $^K]&Mf
t
annual statement 年度报表;年度决算表 2pjW,I!`
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 OF
IMi^@
annuitant 年金受益人 y]J3hKs
annuity 年金 1GUqT 9)
annuity contract 年金合约 =tNzGaWJ
annuity on human life 人寿年金
rWqkdi1
antecedent debt 先前的债项 cP,;Qbe
ante-dated cheque 倒填日期支票 '1]+8E
`Z
anticipated expenditure 预期开支 q`cEA<~S
anticipated net profit 预期纯利 ?LR"hZ>
anticipated revenue 预期收入 0FTRm2(
anti-inflation measure 反通货膨胀措施 6{ C Fe|XN
anti-inflationary stance 反通货膨胀立场 ^W5>i[
apparent deficit 表面赤字 4uX,uEa
apparent financial solvency 表面偿债能力 m:b^,2"g
apparent partner 表面合伙人 *$JB`=Q
application for personal assessment 个人入息课税申请书 )F
+nSV;
application of fund 资金应用 ,7t3>9-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 )>?! xx_`
appointed actuary 委任精算师 YN4"O>
appointed auditor 委任核数师;委任审计师 Ew>~a8!Fq
appointed trustee 委任的受托人 <8g=BWA
appointer 委任人 c1PViko,>
apportioned pro rata 按比例分摊 >kt~vJI
apportionment 分配;分摊 IvFR <n
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xnT3^ #-h
apportionment formula 分摊方程式 "$]ls9-%n
apportionment of estate duty 遗产税的分摊 y-%nJD$
appraisal 估价;评估 fVG$8tB
appreciable growth 可观增长 4 |FRg
appreciable impact 显着影响 )\D2\1e(c
appreciable increase 可观增长 7Nd*,DV_
appreciation 增值;升值 2wGF-V
appreciation against other currencies 相对其他货币升值 +g)_4fV0|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :m]/u( /N
appreciation tax 增值税 2]2{&b u
appropriation 拨款;拨用;拨付
E!dz/.
appropriation account 拨款帐目 =d}gv6v2S
Appropriation Bill 拨款法案 j p!
appropriation-in-aid system 补助拨款办法 1% asx'^
approved assets 核准资产 /3OC7!~;fM
approved basket stock 认可一篮子证券 yI3Q |731)
approved budget 核准预算 ? 7/W>
approved charitable donation 认可慈善捐款 '`9%'f)
approved charitable institution 认可慈善机构 iJ,
M-GHK
approved currency 核准货币;认可货币 $K+4C0wX`
approved estimates 核准预算 u)tHOV>&
approved estimates of expenditure 核准开支预算 P/C&R-{')
approved overseas insurer 核准海外保险人 L[CU
approved overseas trust company 核准海外信托公司 \m(ymp<c`
approved pooled investment fund 核准汇集投资基金 67}]s@:l](
approved provident fund scheme 认可公积金计划 ay=KfY5
approved provision 核准拨款 (m<R0
approved redeemable share 核准可赎回股份 ;RNM
approved regional stock 认可地区性证券 c9\B[@-q
approved retirement scheme 认可退休金计划 8$2l^
approved subordinated loan 核准附属贷款 FYp|oD2=1
arbitrage 套戥;套汇;套利 XC*
uz
arbitrageur 套戥者;套汇者 UN-T^
arbitrary amount 临时款项 <Gn8B^~$
arrangement 措施;安排;协定 \Y51KB\
arrears 欠款 p.@0=)
arrears of pay 欠付薪酬 n33JTqX
arrears of revenue 逾期未收税款;逾期未收的帐项 KYnW7|*
articles of association 组织章程;组织细则;组织章程细则 hq5NQi`
%
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )`B
-O::
ascertainment of profit 确定利润 hO^&
0?
"Asia Clear" “亚洲结算系统”