allotment 分配;配股 G M;uwL#
allotment notice 股份配售通知;配股通知 \QSD*
allotment of shares 股份分配 Q$'\_zV
allowable 可获宽免;免税的 h$~$a;2cR
allowable business loss 可扣除的营业亏损 /^{Q(R(X<
allowable expenses 可扣税的支出 b;;y|H
allowance 免税额;津贴;备抵;准备金 N0D5N(kH%
allowance for debts 债项的免税额 ](-[
I#
allowance for depreciation by wear and tear 耗损折旧免税额
p+Bvfn
allowance for funeral expenses 殡殓费的免税额 8zeD%Uv
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 JKp@fQT *
allowance for repairs and outgoings 修葺及支出方面的免税额 t':*~b{V@7
allowance to debtor 给债务人的津贴 WH $*\IGJL
alteration of capital 资本更改 ;$!0pxL)s
alternate trustee 候补受托人 uGlz|C
amalgamation 合并 ss|n7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2"xhFxoD7
ambit of charges 征税范围;收费范围 _6n za)OFH
amended valuation 经修订的估值 zhRF>Y`
American Commodities Exchange 美国商品交易所 =&4eW#{LuH
American Express Bank Limited 美国运通银行 n#GHa>p.-
American Stock Exchange 美国证券交易所 -xH3}K%
amortization 摊销 RC"xnnIJv
amount due from banks 存放银行同业的款项 |QH )A
amount due from banks abroad 存放海外银行同业的款项 86&r;c:
amount due from holding companies 控股公司欠款 ^CDh! )
amount due from local banks 存放本港银行同业的款项 u4=ulgi
amount due to banks 银行同业的存款 -Vg0J6x
amount due to banks abroad 海外银行同业的存款 n
n8N 9w
amount due to holding companies 控股公司存款 /xA`VyHO
amount due to local banks 本港银行同业的存款 eBECY(QMQ
amount due to outport banks 外埠银行同业的存款 ,tBc%&.f
amount for note issue 发行纸币的款额 z"
sv,W
amount of bond 担保契据的款额 r_a1oO:
amount of consideration 代价款额 :e_yOT}}
amount of contribution 供款数额 l_q1h]/
amount of indebtedness 负债款额 Si#XF[/
amount of principal of the loan 贷款本金额 aJNsJIY+
amount of rates chargeable 应征差饷数额 TlQ5'0&I
amount of share capital 股本额 q=BAYZ
\`
amount of sums assured 承保款额 q*J-ii
amount of variation 变动幅度 9Cb>J
amount of vote 拨款数额 X.)1>zk
amount payable 应付款额 .|kp`-F51
amount receivable 应收款额 U@:iN..
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v}z{OB
analysis 分析 V SH64
ancillary risk 附属风险 DGAg#jh
annual account 周年帐目;周年帐目报表;年度决算;年结 {
-5b[m(
annual accounting date 年结日期 ]7dal [i
annual allowance 每年免税额;年积金;年度津贴;年津 9VTE?,
annual balance 年度余额 O
>&,h^
annual disposable income 每年可动用收入 N
aiZU
annual estimates 周年预算 l]e7
annual fee 年费 dI8y}EbE~
annual general meeting 周年大会 vr>Rd{dm
annual growth rate 年增率;每年增长率 vi.q]$ohbV
annual long-term supplement 长期个案每年补助金 q/tC/V%@(
annual pensionable emolument 可供计算退休金的年薪 T^ah'WmNw
annual report 年报 p7)b@,
Annual Report on the Consumer Price Index 《消费物价指数年报》 f['pHR%l2$
annual return 周年报表;周年申报表;每年报税表格 %1]Lc=[j
Annual Return Rules 《周年报表规则》 &]' <M
annual review of consumer prices 每年消费物价回顾 Sh5SOYLz
annual roll-forward basis 逐年延展方式 h@?BA<'S
annual salary 年薪 myY@Wp
annual statement 年度报表;年度决算表 3PZwz^oRh9
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 <~qhy{hRn
annuitant 年金受益人 y {1p
#
annuity 年金
</d&bS
annuity contract 年金合约
=gr3a,2
annuity on human life 人寿年金 8[z& g%u
antecedent debt 先前的债项 R_DZJV O
ante-dated cheque 倒填日期支票 d5B96;3
anticipated expenditure 预期开支 Mj@ 0F
2hy
anticipated net profit 预期纯利 BcTV5Wcr
anticipated revenue 预期收入 3UX} )mW
anti-inflation measure 反通货膨胀措施 )wYbcH
anti-inflationary stance 反通货膨胀立场 "Q@ZS2;A
apparent deficit 表面赤字 vV9q5Bj:
apparent financial solvency 表面偿债能力 C,m
o4
,Q
apparent partner 表面合伙人 'roZ:NE
application for personal assessment 个人入息课税申请书 |2~fOyA+
application of fund 资金应用 ddD $ 4+
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 9Ic~F^
appointed actuary 委任精算师 ^t\AB)(8
appointed auditor 委任核数师;委任审计师 BK:S:
appointed trustee 委任的受托人 wKAc ;!
appointer 委任人 mI~
k@ !3
apportioned pro rata 按比例分摊 ]LhNP}c
apportionment 分配;分摊 I806I@ix
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FLekyJmw
~
apportionment formula 分摊方程式 @v,qfT*k7
apportionment of estate duty 遗产税的分摊 6,|)%~VUm
appraisal 估价;评估 V<!E9/4rS
appreciable growth 可观增长 [0e}%!%M
appreciable impact 显着影响 i;>Hy|
appreciable increase 可观增长 U= PG0
appreciation 增值;升值 uB:utg
appreciation against other currencies 相对其他货币升值 COK7 i^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UujFZg[-P9
appreciation tax 增值税 ^CwzAB
appropriation 拨款;拨用;拨付 |f0KIb}d
appropriation account 拨款帐目 8BZDa
iE"
Appropriation Bill 拨款法案 D
jjG?(1
appropriation-in-aid system 补助拨款办法 [
Q6v #I
approved assets 核准资产 n300kpv
approved basket stock 认可一篮子证券 ,Mwj`fgh
approved budget 核准预算 |3MqAvPJ
approved charitable donation 认可慈善捐款 eS
jXa
Zh
approved charitable institution 认可慈善机构 cwxO|
.m
approved currency 核准货币;认可货币 HJ*
W3Mg
approved estimates 核准预算 ,9f$a
n
approved estimates of expenditure 核准开支预算 YDyi6x,
approved overseas insurer 核准海外保险人 ^8nK x<&5
approved overseas trust company 核准海外信托公司 r,x;q
approved pooled investment fund 核准汇集投资基金 +'x`rk
approved provident fund scheme 认可公积金计划 'N0/;k0ax
approved provision 核准拨款 F3b[L^Km]
approved redeemable share 核准可赎回股份 Hdh'!|w
approved regional stock 认可地区性证券 /tf}8d
approved retirement scheme 认可退休金计划 h30~2]hH
approved subordinated loan 核准附属贷款 zRJopcE<
arbitrage 套戥;套汇;套利 s Hu~;)
arbitrageur 套戥者;套汇者 kN>AY'1
arbitrary amount 临时款项 #$Z|)i]w
arrangement 措施;安排;协定 C/+8lA6NV
arrears 欠款 fmvv
q1G&
arrears of pay 欠付薪酬 :r[`bqC;\*
arrears of revenue 逾期未收税款;逾期未收的帐项 &Fl^&&1C
articles of association 组织章程;组织细则;组织章程细则 , c/\'k\K)
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 g!O(@Sqp1
ascertainment of profit 确定利润 Px}#{fkS
"Asia Clear" “亚洲结算系统”