allotment 分配;配股 "vOfAo]`
allotment notice 股份配售通知;配股通知 A?IZ(
Zx(`
allotment of shares 股份分配 ocl47)
allowable 可获宽免;免税的 SQt|(r)
allowable business loss 可扣除的营业亏损 Fb|e]?w
allowable expenses 可扣税的支出 De
nt?
allowance 免税额;津贴;备抵;准备金 _h1 HuL
allowance for debts 债项的免税额 ^\[LrPqe
allowance for depreciation by wear and tear 耗损折旧免税额 MzR1<W{ O
allowance for funeral expenses 殡殓费的免税额 \%Ah^U)gS
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 HLSfoQ&
)v
allowance for repairs and outgoings 修葺及支出方面的免税额 k)5_1 y
allowance to debtor 给债务人的津贴 <cDKGd
alteration of capital 资本更改 O| 1f^_S/
alternate trustee 候补受托人 8{G?92
{rN
amalgamation 合并 \U!@OX.R'M
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jKj=#O
ambit of charges 征税范围;收费范围 j(%gMVu
amended valuation 经修订的估值 2fzKdkJhe
American Commodities Exchange 美国商品交易所 &8]#RQy{f
American Express Bank Limited 美国运通银行 dgco*TIGO
American Stock Exchange 美国证券交易所 pG!(6V-x<E
amortization 摊销 lHcZi
amount due from banks 存放银行同业的款项 4FIV
amount due from banks abroad 存放海外银行同业的款项 b$v[@"1
amount due from holding companies 控股公司欠款 Jm %ynW
amount due from local banks 存放本港银行同业的款项 0Oc}rRH(C
amount due to banks 银行同业的存款 r*6"'W>c6
amount due to banks abroad 海外银行同业的存款 oI_oz0nHk
amount due to holding companies 控股公司存款 !f\?c7
amount due to local banks 本港银行同业的存款 Jtp>m?1Ve
amount due to outport banks 外埠银行同业的存款 }{&ln
amount for note issue 发行纸币的款额 2#AeN6\@
amount of bond 担保契据的款额 C{UF~
amount of consideration 代价款额 Q(IJD4
amount of contribution 供款数额 NV}RRs
amount of indebtedness 负债款额 /lLov.
amount of principal of the loan 贷款本金额 QN_)3lm
amount of rates chargeable 应征差饷数额 a{]g+tGH
amount of share capital 股本额 *?_qE
amount of sums assured 承保款额 YVB%
kKv{
amount of variation 变动幅度 3z,v#2
amount of vote 拨款数额 {H=oxa
amount payable 应付款额 \}$*}gW[}
amount receivable 应收款额 =5y`(0 I`U
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .vv5t
analysis 分析 b:P\=k]8#
ancillary risk 附属风险 X0y?<G1(a
annual account 周年帐目;周年帐目报表;年度决算;年结 /[a|DUoHO
annual accounting date 年结日期 6R;)
annual allowance 每年免税额;年积金;年度津贴;年津 T&1-eq>l
annual balance 年度余额 ;".z[l *
annual disposable income 每年可动用收入 !uWxRpT,7
annual estimates 周年预算 CN.6E<9'kK
annual fee 年费 Mjb 1
annual general meeting 周年大会 ?SC3Vzr
annual growth rate 年增率;每年增长率 |EF>Y9
annual long-term supplement 长期个案每年补助金 bnijM/73
annual pensionable emolument 可供计算退休金的年薪 $d'CBsu|<
annual report 年报 N0=-7wMk(Z
Annual Report on the Consumer Price Index 《消费物价指数年报》 uuu\f*<
annual return 周年报表;周年申报表;每年报税表格 <fNGhmL
Annual Return Rules 《周年报表规则》 DVObrL)znL
annual review of consumer prices 每年消费物价回顾 &&X$d!V
annual roll-forward basis 逐年延展方式 q}>M& *
annual salary 年薪 W`#gpi)7N
annual statement 年度报表;年度决算表 MWM
+hk1fs
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 n}19?K]g
annuitant 年金受益人 jEUx
q%BH
annuity 年金 fO*)LPen.z
annuity contract 年金合约 fC_zX}3
annuity on human life 人寿年金 +.w[6
antecedent debt 先前的债项 K<c2PFo)Q
ante-dated cheque 倒填日期支票 ~6p5H}'H1
anticipated expenditure 预期开支 lZ}P{d'f.
anticipated net profit 预期纯利 ,#
]+HS^B
anticipated revenue 预期收入 YVo ao#!
anti-inflation measure 反通货膨胀措施 F4Rr26M
anti-inflationary stance 反通货膨胀立场 XmP;L(wa
apparent deficit 表面赤字 1{^CfamF
apparent financial solvency 表面偿债能力 StEQ
-k
apparent partner 表面合伙人 $( S*GF$S
application for personal assessment 个人入息课税申请书 <BS
Sa`N`
application of fund 资金应用 w{3ycR
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 $u:<x
appointed actuary 委任精算师 8pqs?L@W
appointed auditor 委任核数师;委任审计师 TZe+<~4*i%
appointed trustee 委任的受托人 T-^0:@5o9
appointer 委任人 -(!uC+BZX
apportioned pro rata 按比例分摊 _0K.Fk*(!
apportionment 分配;分摊 o
WI!u 5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N8VVGPa
apportionment formula 分摊方程式 j(sLK
&
apportionment of estate duty 遗产税的分摊 z^'n*h
appraisal 估价;评估 |7y
6
pz
appreciable growth 可观增长 y>`5Kyj3-@
appreciable impact 显着影响 YNI;h%
w
appreciable increase 可观增长 C ck#Y
appreciation 增值;升值 f_rp<R>Uu
appreciation against other currencies 相对其他货币升值 sa G8g
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "9w}dQ
appreciation tax 增值税 n!ZMTcK8
appropriation 拨款;拨用;拨付 &Y+e=1a+
appropriation account 拨款帐目 {#N%Bq}
Appropriation Bill 拨款法案 n,CD
appropriation-in-aid system 补助拨款办法 .@@an;C
approved assets 核准资产 [P{a_(
approved basket stock 认可一篮子证券 e^zHw^js
approved budget 核准预算 RB[/q:
approved charitable donation 认可慈善捐款 ZNi
+Aw$u
approved charitable institution 认可慈善机构 iA9 E^
approved currency 核准货币;认可货币 e gI&epN
approved estimates 核准预算 m^Glc?g<
approved estimates of expenditure 核准开支预算 fH[Wkif
approved overseas insurer 核准海外保险人 F_
81l<
approved overseas trust company 核准海外信托公司 P].eAAXnP
approved pooled investment fund 核准汇集投资基金 9p4y>3
approved provident fund scheme 认可公积金计划 6|5H=*)DH
approved provision 核准拨款 D^|9/qm$
approved redeemable share 核准可赎回股份 6lsEGe
approved regional stock 认可地区性证券 1DqX:WM6
approved retirement scheme 认可退休金计划 eQ;Q4
approved subordinated loan 核准附属贷款 uaaf
9SL?
arbitrage 套戥;套汇;套利 P3!Atnv2
arbitrageur 套戥者;套汇者 KzNm^^#/$A
arbitrary amount 临时款项 OM)3Y6rK
arrangement 措施;安排;协定 DHv2&z
H
arrears 欠款 w
G8
nw;
arrears of pay 欠付薪酬 tb,9a!?
arrears of revenue 逾期未收税款;逾期未收的帐项 IXWQ)
articles of association 组织章程;组织细则;组织章程细则 &<Zdyf?[Ou
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 aBxiK[[`
ascertainment of profit 确定利润 i $C-)d]
"Asia Clear" “亚洲结算系统”