allotment 分配;配股 =4yME
allotment notice 股份配售通知;配股通知 [e ;
K$
allotment of shares 股份分配 _p7c<$;
allowable 可获宽免;免税的 FgRlxz
allowable business loss 可扣除的营业亏损 K|Std)6
allowable expenses 可扣税的支出 GfY!~J
allowance 免税额;津贴;备抵;准备金 Gw3|"14
allowance for debts 债项的免税额 f6^H
Q1SSt
allowance for depreciation by wear and tear 耗损折旧免税额 }Fyf?TZ$T
allowance for funeral expenses 殡殓费的免税额 ^o|igyS9
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 .0#?u1gXsX
allowance for repairs and outgoings 修葺及支出方面的免税额 W*-+j*e|_P
allowance to debtor 给债务人的津贴 zp"sM
z]
alteration of capital 资本更改 E<'3?(D9hL
alternate trustee 候补受托人 A;w,m{9<
amalgamation 合并 LKxyj@Eq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UBi0
/
ambit of charges 征税范围;收费范围 (C,PGjd
amended valuation 经修订的估值 \x)T_]Gcm
American Commodities Exchange 美国商品交易所 '(kGc%
American Express Bank Limited 美国运通银行 j*g5f
American Stock Exchange 美国证券交易所 SwG:?T!"}
amortization 摊销 ar=uDb;
amount due from banks 存放银行同业的款项 >&e|ins^N
amount due from banks abroad 存放海外银行同业的款项
6I72;e^!
amount due from holding companies 控股公司欠款 6\g]Y
amount due from local banks 存放本港银行同业的款项 a7nbGqsx
amount due to banks 银行同业的存款 Am!$\T%2
amount due to banks abroad 海外银行同业的存款 ?^2(|t9KU
amount due to holding companies 控股公司存款 .'p_j(uv
amount due to local banks 本港银行同业的存款 ed2QGTgR
amount due to outport banks 外埠银行同业的存款 UbJ_'>hK 6
amount for note issue 发行纸币的款额 : UD<1fh
amount of bond 担保契据的款额 [$]vi`c2
amount of consideration 代价款额 %z tCcgu*
amount of contribution 供款数额 {G/4#r
2>
amount of indebtedness 负债款额 F%lP<4Vx
amount of principal of the loan 贷款本金额 %IW=[D6Tg
amount of rates chargeable 应征差饷数额 ;->(hFJt
amount of share capital 股本额 7
\!t/<
amount of sums assured 承保款额 B:a&)Lwp0
amount of variation 变动幅度 3rTYe6q$U
amount of vote 拨款数额 |JSj<~1ki
amount payable 应付款额 YT}m
8Y
amount receivable 应收款额 -j`tBv)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d5\w'@Di
analysis 分析 i(2s"Uww,
ancillary risk 附属风险 I/<aY*R4
annual account 周年帐目;周年帐目报表;年度决算;年结 OCa74)(
annual accounting date 年结日期 VW I{ wC
annual allowance 每年免税额;年积金;年度津贴;年津 ~0!s5
annual balance 年度余额 :7<spd(%"
annual disposable income 每年可动用收入 siZ w-.
annual estimates 周年预算 cMsm[D{b
annual fee 年费 ^hq`dr|R=
annual general meeting 周年大会 4H]Go~<
annual growth rate 年增率;每年增长率 gb|C592R5C
annual long-term supplement 长期个案每年补助金 C3u/8Mrt7
annual pensionable emolument 可供计算退休金的年薪 x}i:nLhL
annual report 年报 p./zW
)7+
Annual Report on the Consumer Price Index 《消费物价指数年报》 `!kOyh:X
annual return 周年报表;周年申报表;每年报税表格 ,Za!
Annual Return Rules 《周年报表规则》 0ym>Hbax)
annual review of consumer prices 每年消费物价回顾 vtK Qv Q
annual roll-forward basis 逐年延展方式 /G9wW+1
annual salary 年薪 Z[RE|l{
annual statement 年度报表;年度决算表 xJa
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =66dxU?}
annuitant 年金受益人 1CU-^j
annuity 年金 HbX>::J8
annuity contract 年金合约 Jv %,v?
annuity on human life 人寿年金 (xBS~}e
antecedent debt 先前的债项 UIi;&[
ante-dated cheque 倒填日期支票 7$b!-I+a2
anticipated expenditure 预期开支 M^AwOR7<
anticipated net profit 预期纯利 |`1lCyV\tE
anticipated revenue 预期收入 4`yCvPu
anti-inflation measure 反通货膨胀措施 }Ry:})
anti-inflationary stance 反通货膨胀立场 -uIu-a]
apparent deficit 表面赤字 z8G1[ElY
apparent financial solvency 表面偿债能力 "G].hKgbk*
apparent partner 表面合伙人 `
|Pfa
application for personal assessment 个人入息课税申请书 )gYsg
application of fund 资金应用 3vfm$sx@
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 s3>,%8O6
appointed actuary 委任精算师 =J&vr
appointed auditor 委任核数师;委任审计师 ?'Y\5n/*$
appointed trustee 委任的受托人 'c*Q/C;
appointer 委任人 }A\s`Hm
apportioned pro rata 按比例分摊 yl/-!
apportionment 分配;分摊 c
Owa^;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T!0o(Pp<
apportionment formula 分摊方程式 3}@3pVS
apportionment of estate duty 遗产税的分摊 ?&
qM C
appraisal 估价;评估 % 4|*
appreciable growth 可观增长 fb3(9
appreciable impact 显着影响 2a|9D\
appreciable increase 可观增长 T"xq^h1\
appreciation 增值;升值 1G$fU
zS
appreciation against other currencies 相对其他货币升值 i t.Lh'N;T
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IL;JdIa
appreciation tax 增值税 _y*@Hj
appropriation 拨款;拨用;拨付 dmI~$*
appropriation account 拨款帐目 F6 ?4&h?n
Appropriation Bill 拨款法案 VW: WB.K$
appropriation-in-aid system 补助拨款办法 |ZZl3l=]
approved assets 核准资产 iZ}Afj
approved basket stock 认可一篮子证券 ]rGZ
approved budget 核准预算 meey5}
approved charitable donation 认可慈善捐款 Y"6
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approved charitable institution 认可慈善机构 R?MRRq
approved currency 核准货币;认可货币 ]CHO5'%,$
approved estimates 核准预算 7DZxrVw
approved estimates of expenditure 核准开支预算 %Xc50n2Z
approved overseas insurer 核准海外保险人 U l8G R
approved overseas trust company 核准海外信托公司 {9:[nqX
approved pooled investment fund 核准汇集投资基金 `G7LM55
approved provident fund scheme 认可公积金计划 b* k=
approved provision 核准拨款 aO8n\'bv
approved redeemable share 核准可赎回股份 .'foS>W=t
approved regional stock 认可地区性证券 cCx@VT`0
approved retirement scheme 认可退休金计划 ZeM~13[
approved subordinated loan 核准附属贷款 (#
I$4Px{
arbitrage 套戥;套汇;套利 $WmB
__
arbitrageur 套戥者;套汇者 fy9m
S
arbitrary amount 临时款项 =h5&:?X
arrangement 措施;安排;协定 `#@#eZ
arrears 欠款 [A~n=m5H
arrears of pay 欠付薪酬 )45~YDS;t
arrears of revenue 逾期未收税款;逾期未收的帐项 (=&z:-52V
articles of association 组织章程;组织细则;组织章程细则 2E5n07,
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 a7$-gW"Z(,
ascertainment of profit 确定利润 1g_p`(
"Asia Clear" “亚洲结算系统”