allotment 分配;配股 y1PyH
allotment notice 股份配售通知;配股通知 $m*Gu:#xm&
allotment of shares 股份分配 YCxwIzIR
allowable 可获宽免;免税的 :0 n+RL*5
allowable business loss 可扣除的营业亏损 s9nPxC&A
allowable expenses 可扣税的支出 ysIhUpd
allowance 免税额;津贴;备抵;准备金 y'4Qt.1ukN
allowance for debts 债项的免税额 C5TV}Bq\
allowance for depreciation by wear and tear 耗损折旧免税额 YMK ![ q-
allowance for funeral expenses 殡殓费的免税额 u?dPCgs;h
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7/QK"0
allowance for repairs and outgoings 修葺及支出方面的免税额 E JuTv%Y8
allowance to debtor 给债务人的津贴 +BL4 6Bq
alteration of capital 资本更改 J9]cs?`)
alternate trustee 候补受托人 {9V.l.Q
amalgamation 合并 m=^]9
3+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !Pnjr T
ambit of charges 征税范围;收费范围 &
b5(Su
amended valuation 经修订的估值 >&S}u\/
American Commodities Exchange 美国商品交易所 m<>BxX
American Express Bank Limited 美国运通银行 ,z/aT6M?H
American Stock Exchange 美国证券交易所 0D@ $
amortization 摊销 t $Rc
0
amount due from banks 存放银行同业的款项 x:!s+q`
s
amount due from banks abroad 存放海外银行同业的款项 JVy|SA&R
amount due from holding companies 控股公司欠款 $>O~7Nfst7
amount due from local banks 存放本港银行同业的款项 >Q=^X3to
amount due to banks 银行同业的存款 L98T!5)
amount due to banks abroad 海外银行同业的存款 o#f"wQH;p
amount due to holding companies 控股公司存款 +#BOWz
amount due to local banks 本港银行同业的存款 ]T]{VB
amount due to outport banks 外埠银行同业的存款 !^su=c
amount for note issue 发行纸币的款额 j+
-r(lZ
amount of bond 担保契据的款额 \2a;z<(
amount of consideration 代价款额 f?k0(rl
amount of contribution 供款数额 =tt3nfZ9
amount of indebtedness 负债款额 eeCG#NFY5
amount of principal of the loan 贷款本金额 Q9O_>mZy
amount of rates chargeable 应征差饷数额 Z*mbhod
amount of share capital 股本额 ^OWG9`p+
amount of sums assured 承保款额 ([<HFc`
amount of variation 变动幅度 MAFdJ+n#
amount of vote 拨款数额 1r$-U h
amount payable 应付款额 =cjO]
amount receivable 应收款额 XxmWj-=qO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A2
M(
ad
analysis 分析 .4WJk>g
ancillary risk 附属风险 lRg?||1ik
annual account 周年帐目;周年帐目报表;年度决算;年结 13#ff
annual accounting date 年结日期 #lvt4a"P"
annual allowance 每年免税额;年积金;年度津贴;年津 a,RCK~GR
annual balance 年度余额 04|ZwX$>+
annual disposable income 每年可动用收入 8ex;g^e
annual estimates 周年预算 l|
gi2~ %Y
annual fee 年费 zQY ,}a
annual general meeting 周年大会 [q[37;ZEQ
annual growth rate 年增率;每年增长率 =+j3E<w
annual long-term supplement 长期个案每年补助金 n
Ab~
annual pensionable emolument 可供计算退休金的年薪 ~ `qWEu
annual report 年报 ye$_=KARP
Annual Report on the Consumer Price Index 《消费物价指数年报》 f- 9t
annual return 周年报表;周年申报表;每年报税表格 z&d.YO_W
Annual Return Rules 《周年报表规则》 sS}:O d
annual review of consumer prices 每年消费物价回顾 m#RJRuZ|2V
annual roll-forward basis 逐年延展方式 Pa3-0dUr
annual salary 年薪 VM\R-[
annual statement 年度报表;年度决算表 d%'#-w'
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 :\"0jQ.y|
annuitant 年金受益人 uM[|>t
annuity 年金 iG6]Pr|;e
annuity contract 年金合约 "V]*
ov&[
annuity on human life 人寿年金 `~u=[}w
antecedent debt 先前的债项 `3T=z{HR9g
ante-dated cheque 倒填日期支票
\]Ah=`
anticipated expenditure 预期开支 tf6m.
anticipated net profit 预期纯利 hp'oiR;~w
anticipated revenue 预期收入 C
6
\
anti-inflation measure 反通货膨胀措施 c 1F^Gj!8
anti-inflationary stance 反通货膨胀立场 ch0^g8@Q[
apparent deficit 表面赤字 0@zJa;z'
apparent financial solvency 表面偿债能力 1}=D
apparent partner 表面合伙人 ^ul1{
application for personal assessment 个人入息课税申请书 q\o#<'F1J
application of fund 资金应用 M+
%O-B
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 WkA47+DsV
appointed actuary 委任精算师 ?; W"=I*3
appointed auditor 委任核数师;委任审计师 *Sj)9mp
appointed trustee 委任的受托人 %@a;q?/?Nd
appointer 委任人 u$a K19K/
apportioned pro rata 按比例分摊 ip
tA#<Yj
apportionment 分配;分摊 F-|DZ?)k5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qco'neR"z
apportionment formula 分摊方程式 ;
D<k
apportionment of estate duty 遗产税的分摊 :[n~(~7?
appraisal 估价;评估 G^)]FwTs
appreciable growth 可观增长 $mM"C+dD
appreciable impact 显着影响 $GRw k>N
appreciable increase 可观增长 vm+3!s:u
appreciation 增值;升值 (]'wQ4iQ
appreciation against other currencies 相对其他货币升值 L1RD`qXu.
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^;PjO|mD
Z
appreciation tax 增值税 R|qrK
appropriation 拨款;拨用;拨付 *g+ZXB
appropriation account 拨款帐目 x!GDS>
Appropriation Bill 拨款法案 ?{TWsuP7
appropriation-in-aid system 补助拨款办法 Hu<]*(lK%
approved assets 核准资产 1M??@@X
approved basket stock 认可一篮子证券 IwnDG;+Ap
approved budget 核准预算 ZzE( S
approved charitable donation 认可慈善捐款 PdO"e
approved charitable institution 认可慈善机构 ZiuD0#"!
approved currency 核准货币;认可货币 a8T9=KY^
approved estimates 核准预算 #(614-r/
approved estimates of expenditure 核准开支预算 A_@..hX(
approved overseas insurer 核准海外保险人 t!rrYBSCr
approved overseas trust company 核准海外信托公司 0 j!<eN=
approved pooled investment fund 核准汇集投资基金 8wkhbD|;
approved provident fund scheme 认可公积金计划 30^q_|l:]
approved provision 核准拨款 jq
)Bj#'7
approved redeemable share 核准可赎回股份 *]yrN`
approved regional stock 认可地区性证券 tP|/Q5s
approved retirement scheme 认可退休金计划 Gn
9oInY1
approved subordinated loan 核准附属贷款 Iz+%wAZ|B6
arbitrage 套戥;套汇;套利 QY)p![6Fj
arbitrageur 套戥者;套汇者 i.6 b%
arbitrary amount 临时款项 G$Mf(S'f
arrangement 措施;安排;协定 apm%\dN
arrears 欠款 Jt]RU+TB
arrears of pay 欠付薪酬 xbCR4upS
arrears of revenue 逾期未收税款;逾期未收的帐项 e:
Sd#H!
articles of association 组织章程;组织细则;组织章程细则 ~2rQ80_
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 aWTurnee^
ascertainment of profit 确定利润 h!Ss
Iy(
"Asia Clear" “亚洲结算系统”