allotment 分配;配股 Kton$%Li
allotment notice 股份配售通知;配股通知 4{Q$^wD+.
allotment of shares 股份分配 2D(sA
allowable 可获宽免;免税的 Q;N)$Xx
allowable business loss 可扣除的营业亏损 r$v\ \^?2
allowable expenses 可扣税的支出 <FX]n<
allowance 免税额;津贴;备抵;准备金 sSf;j,7V
allowance for debts 债项的免税额 IL:[0q
allowance for depreciation by wear and tear 耗损折旧免税额 oxBTm|j7
allowance for funeral expenses 殡殓费的免税额 L8q#_k
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \K9.]P
fbI
allowance for repairs and outgoings 修葺及支出方面的免税额 @3y
>|5Y
allowance to debtor 给债务人的津贴 kh@O_Q`
j
alteration of capital 资本更改 ])G|U A.
alternate trustee 候补受托人 x ;~;Ah.p
amalgamation 合并 /0cm7[a ?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S|xwYaoy%
ambit of charges 征税范围;收费范围
:f:&B8
amended valuation 经修订的估值 _u""v
American Commodities Exchange 美国商品交易所 xQ';$&
American Express Bank Limited 美国运通银行 *o5[P\'6
American Stock Exchange 美国证券交易所 ,{\Ae"{6
amortization 摊销 C?k\5AzT
amount due from banks 存放银行同业的款项 ePZAi"k
amount due from banks abroad 存放海外银行同业的款项 .Tm.M7
amount due from holding companies 控股公司欠款 QOgGL1)7-
amount due from local banks 存放本港银行同业的款项 }9^'etD
amount due to banks 银行同业的存款 MLlvsa0
amount due to banks abroad 海外银行同业的存款 [MQ* =*
amount due to holding companies 控股公司存款 Tay$::V
amount due to local banks 本港银行同业的存款 $tF\7.e@
amount due to outport banks 外埠银行同业的存款 {0lu>?<
amount for note issue 发行纸币的款额 mZXtHFMu
amount of bond 担保契据的款额 FGPqF;
amount of consideration 代价款额 *P5\T4!+d
amount of contribution 供款数额 *- ~GVe
amount of indebtedness 负债款额 am!ssF5s
amount of principal of the loan 贷款本金额 #'},/Lm@
amount of rates chargeable 应征差饷数额 $9j>oUG
amount of share capital 股本额 pacD7'1{
amount of sums assured 承保款额 r*8a!jm?
amount of variation 变动幅度 St(jrZb
amount of vote 拨款数额 q6*i/"mN*
amount payable 应付款额 Q=>5@sZB
amount receivable 应收款额 GLESngAl
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jz
HWs
analysis 分析 N@Oe[X8
ancillary risk 附属风险 E<}sGzMc
annual account 周年帐目;周年帐目报表;年度决算;年结 E24SD' |)
annual accounting date 年结日期 0 'THL%lK
annual allowance 每年免税额;年积金;年度津贴;年津 `#w#!@s#@
annual balance 年度余额 $m~&| s
annual disposable income 每年可动用收入 WtKKdL
annual estimates 周年预算 .I EHjy\+
annual fee 年费 Qd\='*:!
annual general meeting 周年大会 OiXO<1'$
annual growth rate 年增率;每年增长率 C-)d@LWI
annual long-term supplement 长期个案每年补助金 ,\X! :y~
annual pensionable emolument 可供计算退休金的年薪 SOX7
annual report 年报 O
9- `e
Annual Report on the Consumer Price Index 《消费物价指数年报》 3bXfR,U
annual return 周年报表;周年申报表;每年报税表格 hr&&b3W3p
Annual Return Rules 《周年报表规则》 (]\p'%A)
annual review of consumer prices 每年消费物价回顾 &;p
M<h
annual roll-forward basis 逐年延展方式 2LR y/ah
annual salary 年薪 TBrwir
annual statement 年度报表;年度决算表 ]c
v|dc=
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 F-b]>3r
annuitant 年金受益人 wkPjMmW+!
annuity 年金 po'b((q
annuity contract 年金合约 ,Y6]x^W
annuity on human life 人寿年金 IY8<
^Q']
antecedent debt 先前的债项 JIw?]xa*
ante-dated cheque 倒填日期支票 LC##em=Y
anticipated expenditure 预期开支 ^n<YO=|u
anticipated net profit 预期纯利 i$p2am8f
anticipated revenue 预期收入 AG}j'
anti-inflation measure 反通货膨胀措施 ?>{u@tYL
anti-inflationary stance 反通货膨胀立场 !ht2*8$lQ
apparent deficit 表面赤字 $Zo|ta^
apparent financial solvency 表面偿债能力 /O.Ql,6[
apparent partner 表面合伙人 JNXzZ4U
application for personal assessment 个人入息课税申请书 t:V._@
application of fund 资金应用 hu} vYA7ZH
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =n,1*
appointed actuary 委任精算师 jIr\.i
appointed auditor 委任核数师;委任审计师 kaQNcMcq
appointed trustee 委任的受托人 R4VX*qkB
appointer 委任人 *k_<|{>j(
apportioned pro rata 按比例分摊 4i{Xs5z
k
apportionment 分配;分摊 ^X+qut+~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &L5
)v\z
apportionment formula 分摊方程式 xM!9$v
apportionment of estate duty 遗产税的分摊 kvbW^pl
appraisal 估价;评估 7S
8X)
appreciable growth 可观增长 yQ[ ;.<%v
appreciable impact 显着影响 P(Rl/eyRM
appreciable increase 可观增长 1\UU
"
appreciation 增值;升值 $:oC\K6
appreciation against other currencies 相对其他货币升值 WA1d8nl
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s@iY'11
appreciation tax 增值税 ?!jJxhK<h
appropriation 拨款;拨用;拨付 6{^\7`
appropriation account 拨款帐目 B+~ /-3
Appropriation Bill 拨款法案 QD{1?aY
appropriation-in-aid system 补助拨款办法 DiOd!8Y
approved assets 核准资产 f OR9 N/
approved basket stock 认可一篮子证券 mRC3w(W
approved budget 核准预算 4Eu'_>"a
approved charitable donation 认可慈善捐款 p&V64L:V
approved charitable institution 认可慈善机构 ;92xSe"Ww
approved currency 核准货币;认可货币 =H23eOS_#
approved estimates 核准预算 _eq$C=3Ta
approved estimates of expenditure 核准开支预算 YaSBIq{z
approved overseas insurer 核准海外保险人 g.di3GGi
approved overseas trust company 核准海外信托公司 @iV-pJ-
approved pooled investment fund 核准汇集投资基金 $\vNS
TE
approved provident fund scheme 认可公积金计划 ps:`rVQ7
approved provision 核准拨款 C7vBa<a
approved redeemable share 核准可赎回股份 K-\wx5#l/
approved regional stock 认可地区性证券 0fBwy/:
approved retirement scheme 认可退休金计划 VVAc bAGJ
approved subordinated loan 核准附属贷款 UP)<(3YA
arbitrage 套戥;套汇;套利 w.aEc}@(^
arbitrageur 套戥者;套汇者 k ZF<~U
arbitrary amount 临时款项 Rh)XYCM
arrangement 措施;安排;协定 t
tJ'6lGXh
arrears 欠款 elhP!"G
arrears of pay 欠付薪酬 {V(~
arrears of revenue 逾期未收税款;逾期未收的帐项 jlF3LK)9q
articles of association 组织章程;组织细则;组织章程细则 3{~(_
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7?uDh'utt
ascertainment of profit 确定利润 (!5Pl`:j"
"Asia Clear" “亚洲结算系统”