allotment 分配;配股 yV(\R
allotment notice 股份配售通知;配股通知 [0e_*
allotment of shares 股份分配 ?z
u8)U
allowable 可获宽免;免税的 Z%\,w(o[h
allowable business loss 可扣除的营业亏损 vr
^qWn
allowable expenses 可扣税的支出 PUX;I0Cf
allowance 免税额;津贴;备抵;准备金 cN9t{.m
allowance for debts 债项的免税额 <0?W{3NqI
allowance for depreciation by wear and tear 耗损折旧免税额 ReeH@.74
allowance for funeral expenses 殡殓费的免税额 CJI
~_3+K
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 xkR0
allowance for repairs and outgoings 修葺及支出方面的免税额 @s^-.z
allowance to debtor 给债务人的津贴 L8 @1THY
alteration of capital 资本更改
wlmRe`R
alternate trustee 候补受托人 pb=h/8R
amalgamation 合并 POR\e|hRT]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 */DO ex"y
ambit of charges 征税范围;收费范围 gPc=2
amended valuation 经修订的估值 >lM
l
American Commodities Exchange 美国商品交易所 c[Zje7 @
American Express Bank Limited 美国运通银行 `@|$,2[C
American Stock Exchange 美国证券交易所 s"?3]P
amortization 摊销 Mb7I[5v
amount due from banks 存放银行同业的款项 Y[S1$(K&*
amount due from banks abroad 存放海外银行同业的款项 S 6,.FYH
amount due from holding companies 控股公司欠款 xn|(9#1o
amount due from local banks 存放本港银行同业的款项 u>/ TE
amount due to banks 银行同业的存款 4ss4kp_>
amount due to banks abroad 海外银行同业的存款 {kAc(
amount due to holding companies 控股公司存款 2dgd~
amount due to local banks 本港银行同业的存款
.3!1` L3
amount due to outport banks 外埠银行同业的存款 y18Y:)DkL
amount for note issue 发行纸币的款额 tFl"n;~T
amount of bond 担保契据的款额 sUm'
amount of consideration 代价款额 &]-DqK7
amount of contribution 供款数额 R_xRp&5
amount of indebtedness 负债款额 Jpo(Wl
amount of principal of the loan 贷款本金额 dGTsc/$
amount of rates chargeable 应征差饷数额 v74&BL]a
amount of share capital 股本额 /JU.?M3
5
amount of sums assured 承保款额 ]jRfH(i
amount of variation 变动幅度 ?b5^
amount of vote 拨款数额 sFTy(A/
amount payable 应付款额 9JK
Ew
amount receivable 应收款额 q6X1P"%.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F1Bq$*'N$w
analysis 分析 VgS_s k
ancillary risk 附属风险 5QO9Q]I#_\
annual account 周年帐目;周年帐目报表;年度决算;年结 e64 ^ChCoV
annual accounting date 年结日期 h3@v+Z<}
annual allowance 每年免税额;年积金;年度津贴;年津 Mh
7DV
annual balance 年度余额 @!d{bQd,
annual disposable income 每年可动用收入 7 x?<*T
annual estimates 周年预算 m<2M4u
annual fee 年费 8qu6.
annual general meeting 周年大会 R_S.tT!
annual growth rate 年增率;每年增长率 w^0nqh
annual long-term supplement 长期个案每年补助金 ib791
annual pensionable emolument 可供计算退休金的年薪 zs#@j v$
annual report 年报 iMRwp+$
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZWp(GC1NA
annual return 周年报表;周年申报表;每年报税表格 1 I",L&S1
Annual Return Rules 《周年报表规则》 L\z~uo3:
annual review of consumer prices 每年消费物价回顾
Hg (Gl
annual roll-forward basis 逐年延展方式 1]/.` ]1
annual salary 年薪 n>U5R_T
annual statement 年度报表;年度决算表 U_c *6CK
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 QoH6
annuitant 年金受益人 94
90o:s
annuity 年金 VBcPu
annuity contract 年金合约 B@
KQ]4-
annuity on human life 人寿年金 tcog'nAz
antecedent debt 先前的债项 8BNi1Qn$
ante-dated cheque 倒填日期支票 WvZ8/T'x
anticipated expenditure 预期开支 {3vNPQJ
anticipated net profit 预期纯利 x# 5A(g
anticipated revenue 预期收入 cDkf qcC
anti-inflation measure 反通货膨胀措施 D*|Bb
?
anti-inflationary stance 反通货膨胀立场 x.R4%Z
apparent deficit 表面赤字 ~gRf:VXX=_
apparent financial solvency 表面偿债能力 mBON$sF|
apparent partner 表面合伙人 =kG@
a(-
application for personal assessment 个人入息课税申请书 )p%E%6p
application of fund 资金应用 7EO_5/cY
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l_%6
appointed actuary 委任精算师 0>Z_*U~6
appointed auditor 委任核数师;委任审计师 fXQNHZ|4
appointed trustee 委任的受托人 >`ZyG5
appointer 委任人 ZLAy-
9^Y
apportioned pro rata 按比例分摊 gEE\y{y
apportionment 分配;分摊 RhLVg~x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L5:$U>H(
apportionment formula 分摊方程式 0v$~90)
apportionment of estate duty 遗产税的分摊
c=.(!qdH
appraisal 估价;评估 e'b(gD}
appreciable growth 可观增长 85xR2 <:
appreciable impact 显着影响 XA
L1|]S
appreciable increase 可观增长 -4_$lnw$
appreciation 增值;升值 Z!X0U7&U
appreciation against other currencies 相对其他货币升值 m$T-s|SY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fNZ__gO
!%
appreciation tax 增值税 [87,s.MK
appropriation 拨款;拨用;拨付
zi`o#+
appropriation account 拨款帐目 fMyti$1~
Appropriation Bill 拨款法案 ,',o'2=!
appropriation-in-aid system 补助拨款办法 P1' al
approved assets 核准资产 1Nd2{(
approved basket stock 认可一篮子证券 y>e.~5;
approved budget 核准预算 6ar
approved charitable donation 认可慈善捐款 w!clI8v/
approved charitable institution 认可慈善机构 zu|\fP
approved currency 核准货币;认可货币 9o:Lz5o
approved estimates 核准预算 $a
Xer:
approved estimates of expenditure 核准开支预算 HBx=\%;n
approved overseas insurer 核准海外保险人 |64~K\X
approved overseas trust company 核准海外信托公司 W#WV fr
approved pooled investment fund 核准汇集投资基金 0T5L_%c
approved provident fund scheme 认可公积金计划 L AAHEv
approved provision 核准拨款 :y jKL^G>
approved redeemable share 核准可赎回股份 ]^K4i)\
approved regional stock 认可地区性证券 G?/DrnK:
approved retirement scheme 认可退休金计划 pOG1jI5<{8
approved subordinated loan 核准附属贷款
3]3|
arbitrage 套戥;套汇;套利 9.B
KI/
arbitrageur 套戥者;套汇者 #d2.\X}A"3
arbitrary amount 临时款项 R/>@
+
arrangement 措施;安排;协定
HcSXsF
arrears 欠款 oJ|j#+Ft
arrears of pay 欠付薪酬 ;
)^`3`
arrears of revenue 逾期未收税款;逾期未收的帐项 {
W{]L:
articles of association 组织章程;组织细则;组织章程细则 Ob&<]
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u-G+ j)
ascertainment of profit 确定利润 R2]Z kg
"Asia Clear" “亚洲结算系统”