allotment 分配;配股 h` ,! p
allotment notice 股份配售通知;配股通知 ({#M*=&"
allotment of shares 股份分配 Vpsv@\@J>
allowable 可获宽免;免税的 8^%Nl `_2B
allowable business loss 可扣除的营业亏损
uQlQ%n%
allowable expenses 可扣税的支出 ::A]p@
allowance 免税额;津贴;备抵;准备金 Wf>scl`s
allowance for debts 债项的免税额 JJ$q *
allowance for depreciation by wear and tear 耗损折旧免税额 sy;_%,}N
allowance for funeral expenses 殡殓费的免税额 )I`Ma6bX
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ^z\*;
f
allowance for repairs and outgoings 修葺及支出方面的免税额 9WhZ=
Xk
allowance to debtor 给债务人的津贴 MUfhk)"
alteration of capital 资本更改 { |[n>k
alternate trustee 候补受托人 I?!7]S n$
amalgamation 合并 1y($h<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KWH l+pL
ambit of charges 征税范围;收费范围 xf
]_@T;
amended valuation 经修订的估值 Xv'5%o^i*
American Commodities Exchange 美国商品交易所 Z&E!m
American Express Bank Limited 美国运通银行 k2cC:5Xf3
American Stock Exchange 美国证券交易所 &KS*rHgt?
amortization 摊销 u+Q<>>lU
amount due from banks 存放银行同业的款项
).b,KSi
amount due from banks abroad 存放海外银行同业的款项 ~'<ca<Go|
amount due from holding companies 控股公司欠款 I?_YL*
amount due from local banks 存放本港银行同业的款项 YXr"
amount due to banks 银行同业的存款 .V Cfh+*J#
amount due to banks abroad 海外银行同业的存款 $'obj
amount due to holding companies 控股公司存款 }hy,
}2(8
amount due to local banks 本港银行同业的存款 lEe<!B$d"
amount due to outport banks 外埠银行同业的存款 X|w[:[P
amount for note issue 发行纸币的款额 da/Tms`T
amount of bond 担保契据的款额 Lradyo44u\
amount of consideration 代价款额
nW*D
amount of contribution 供款数额 C[xY 0<^B
amount of indebtedness 负债款额 O.% $oV
amount of principal of the loan 贷款本金额 m<X[s
amount of rates chargeable 应征差饷数额 Ghb Jty`
amount of share capital 股本额 "$Mz>]3&q
amount of sums assured 承保款额 Z.DO 2=+=
amount of variation 变动幅度 {5,
]7 =]
amount of vote 拨款数额 ,s9gGCA
amount payable 应付款额 JgmX=6N
amount receivable 应收款额 GF=rGn@,)`
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T
7bDt
analysis 分析 lEWF~L5=:
ancillary risk 附属风险 E kv
Tl-
annual account 周年帐目;周年帐目报表;年度决算;年结 (:P-ef$]C
annual accounting date 年结日期 <X b B;
annual allowance 每年免税额;年积金;年度津贴;年津 $ rU"Krf67
annual balance 年度余额 /5$;W'I
annual disposable income 每年可动用收入 W#.+C6/
annual estimates 周年预算 G)G
257K"~
annual fee 年费 5u89?-UD
annual general meeting 周年大会 KW1b #g%Z
annual growth rate 年增率;每年增长率 "h'+!2mf
annual long-term supplement 长期个案每年补助金 <n-}z[09
annual pensionable emolument 可供计算退休金的年薪 `UK'IN.il
annual report 年报 nde_%d
$
Annual Report on the Consumer Price Index 《消费物价指数年报》 dz>2/'
annual return 周年报表;周年申报表;每年报税表格 p-Jp/*R5
Annual Return Rules 《周年报表规则》 7H l>UX,|
annual review of consumer prices 每年消费物价回顾 s1GR!*z>
annual roll-forward basis 逐年延展方式 S[ln||{
annual salary 年薪 l3O!{&~K
annual statement 年度报表;年度决算表 TF1,7
Qd
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 S<Os\/*
annuitant 年金受益人 9-3, DxZ}
annuity 年金 ``?79 MJ5
annuity contract 年金合约 V*<`!w
annuity on human life 人寿年金 ("r\3Mvs
antecedent debt 先前的债项 + ;LO|!
ante-dated cheque 倒填日期支票 @$aGVEcU$
anticipated expenditure 预期开支 [(rT,31cW
anticipated net profit 预期纯利 NZoNsNu*C.
anticipated revenue 预期收入 )4MM>Q
anti-inflation measure 反通货膨胀措施 [Xyu_I-c
anti-inflationary stance 反通货膨胀立场 <%iRa$i5
apparent deficit 表面赤字 SIridZ*%
apparent financial solvency 表面偿债能力 2if7|o$=
apparent partner 表面合伙人 [2$mo;E?
application for personal assessment 个人入息课税申请书 #=g1V?D
application of fund 资金应用 }NJKkj?
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 B{ A b#
appointed actuary 委任精算师 K'_qi8
Z
appointed auditor 委任核数师;委任审计师 BICG@
appointed trustee 委任的受托人 v6M4KC2?
appointer 委任人 ,6EhtNDu
apportioned pro rata 按比例分摊 m!K`?P]:N
apportionment 分配;分摊 CBr(a'3{Z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \_]X+o;
apportionment formula 分摊方程式 Iz^vt#b
apportionment of estate duty 遗产税的分摊 "P
9(k>
appraisal 估价;评估 mPL0s
appreciable growth 可观增长 7,lnfCm H
appreciable impact 显着影响 \47djmG-
appreciable increase 可观增长 vR3\E"Zi
appreciation 增值;升值 ~N
Mx:PP
appreciation against other currencies 相对其他货币升值 64i
*_\UKe
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %vil~NU
appreciation tax 增值税
lQM&q
appropriation 拨款;拨用;拨付 KTq+JT u
appropriation account 拨款帐目 er8T:.Py
Appropriation Bill 拨款法案 Vak\N)=u
appropriation-in-aid system 补助拨款办法 -tZ~&
1"
approved assets 核准资产 M>_vsI^I'
approved basket stock 认可一篮子证券 g\% Z+Dc
approved budget 核准预算 I`f5)iF?0
approved charitable donation 认可慈善捐款 xG(xG%J
approved charitable institution 认可慈善机构 o (k{Ed
approved currency 核准货币;认可货币 v YJ9G"E
approved estimates 核准预算 Zz1nXUZ
approved estimates of expenditure 核准开支预算 uOO\!Hqq
approved overseas insurer 核准海外保险人 2
EWXr+IU.
approved overseas trust company 核准海外信托公司 L^jjf8_
approved pooled investment fund 核准汇集投资基金 eaAGlEW6J
approved provident fund scheme 认可公积金计划 4{@{VsXN
approved provision 核准拨款 ]rG/?1'^i
approved redeemable share 核准可赎回股份
k^Q.lb
{
approved regional stock 认可地区性证券 ]OtnekkK$
approved retirement scheme 认可退休金计划 E<jW;trt_
approved subordinated loan 核准附属贷款 N=PSr 4
arbitrage 套戥;套汇;套利 -.Blj<2ah
arbitrageur 套戥者;套汇者 B[I9<4}
arbitrary amount 临时款项 31~nay15
arrangement 措施;安排;协定 o1vK2V
arrears 欠款 T]JmnCX>:
arrears of pay 欠付薪酬 57~y 7/ 0
arrears of revenue 逾期未收税款;逾期未收的帐项 gBky ZK
articles of association 组织章程;组织细则;组织章程细则 XEnu0gr
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 a%A!DzS
ascertainment of profit 确定利润 * bd3^mP
"Asia Clear" “亚洲结算系统”