allotment 分配;配股 dS;|Kl[Om
allotment notice 股份配售通知;配股通知 t1RwB23
allotment of shares 股份分配 T`'3Cp$q
allowable 可获宽免;免税的 c;|&>Fp
allowable business loss 可扣除的营业亏损 Alk*
"p
allowable expenses 可扣税的支出 $OFFH[_z
allowance 免税额;津贴;备抵;准备金 Kt* za
allowance for debts 债项的免税额 i2ml[;*,N
allowance for depreciation by wear and tear 耗损折旧免税额 Aya;ycsgE
allowance for funeral expenses 殡殓费的免税额 &A5[C{x
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *(SBl}f4l
allowance for repairs and outgoings 修葺及支出方面的免税额 .IAHy)li"
allowance to debtor 给债务人的津贴 VGDEP!)-8
alteration of capital 资本更改 ]kplb0`
alternate trustee 候补受托人 ubC JZ"!
amalgamation 合并 CIik@O*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~tj7zI6
ambit of charges 征税范围;收费范围 O*n%2Mam
amended valuation 经修订的估值 ;'18
American Commodities Exchange 美国商品交易所 ;k41+O:f@
American Express Bank Limited 美国运通银行 IO)Ft
American Stock Exchange 美国证券交易所 yYg&'3
amortization 摊销 {u=\-|t
amount due from banks 存放银行同业的款项 qP^0($
amount due from banks abroad 存放海外银行同业的款项 7E6?)bgh
amount due from holding companies 控股公司欠款 ~{7NTW
amount due from local banks 存放本港银行同业的款项 WlLZt
gq
amount due to banks 银行同业的存款 C^42=?
amount due to banks abroad 海外银行同业的存款 MdoWqpC
amount due to holding companies 控股公司存款 (b2^d
amount due to local banks 本港银行同业的存款 owY_cDzrH
amount due to outport banks 外埠银行同业的存款 o Jp_c
amount for note issue 发行纸币的款额 ?>\]%$5o
amount of bond 担保契据的款额 {FmFu$z+[
amount of consideration 代价款额 Z-p^3t'{
amount of contribution 供款数额 Lp]C![\>U
amount of indebtedness 负债款额 0?L$)T-B
amount of principal of the loan 贷款本金额 Tx?@*Q
amount of rates chargeable 应征差饷数额 {e
amount of share capital 股本额 MLIQ 8=
amount of sums assured 承保款额 ?QIQ,?.
amount of variation 变动幅度 D i1G
amount of vote 拨款数额 6C51:XQO
amount payable 应付款额 /sC[5G%
amount receivable 应收款额 6=lQT
9u{
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'nDT.i
analysis 分析 5sCky)N
ancillary risk 附属风险 >E,L"&_j
annual account 周年帐目;周年帐目报表;年度决算;年结 hE#8_3 4%s
annual accounting date 年结日期 Z!i'Tbfn
annual allowance 每年免税额;年积金;年度津贴;年津 i\z0{;f|GX
annual balance 年度余额 (X7yNIPfA
annual disposable income 每年可动用收入 Ay6rUN1ef
annual estimates 周年预算 [3NV #
annual fee 年费
;Wh[q*A
annual general meeting 周年大会 l3|>*szX
annual growth rate 年增率;每年增长率 ]~M{@h!<
annual long-term supplement 长期个案每年补助金 _,?H rL9
annual pensionable emolument 可供计算退休金的年薪 n *0F
annual report 年报 ;3}b&Z[N]
Annual Report on the Consumer Price Index 《消费物价指数年报》 vHe.+XY
annual return 周年报表;周年申报表;每年报税表格 z'K7J'(R
Annual Return Rules 《周年报表规则》 I%|s
annual review of consumer prices 每年消费物价回顾 VQ;-
dCV
annual roll-forward basis 逐年延展方式 k+G4<qw
annual salary 年薪 k#+^=F^)I
annual statement 年度报表;年度决算表 ;S27m]Q?
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 `/Jr8J_
annuitant 年金受益人 ^g){)rz|
annuity 年金 daJ-H
annuity contract 年金合约 `l0icfy
annuity on human life 人寿年金 ^B=z_0 *
antecedent debt 先前的债项 jtpN o~O
ante-dated cheque 倒填日期支票 l+X^x%EA
anticipated expenditure 预期开支 CMjPp`rA
anticipated net profit 预期纯利 pG=zGx4
anticipated revenue 预期收入 ]
r+I D
anti-inflation measure 反通货膨胀措施 EMH}VigR
anti-inflationary stance 反通货膨胀立场 { 3P!b|V>
apparent deficit 表面赤字 8-6{MJ?F
apparent financial solvency 表面偿债能力 [c%}L 3B
apparent partner 表面合伙人 GuDD7~qxY
application for personal assessment 个人入息课税申请书 .shI%'
V
application of fund 资金应用 s_?*R
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 -;.fU44O[#
appointed actuary 委任精算师 mYRR==iDL
appointed auditor 委任核数师;委任审计师 B>L^XGq
appointed trustee 委任的受托人 ATewdq[C
appointer 委任人 |8+rUFkU8
apportioned pro rata 按比例分摊 >(Ddw N9l
apportionment 分配;分摊 1@@]h!>
k:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $}o,7xAn
apportionment formula 分摊方程式 \aRB
apportionment of estate duty 遗产税的分摊 OVK(:{PwS
appraisal 估价;评估 UM^hF%
appreciable growth 可观增长 Du4?n8 o
appreciable impact 显着影响 ~%q e,
appreciable increase 可观增长 "d*
appreciation 增值;升值 Ase 1 R=0
appreciation against other currencies 相对其他货币升值 aq**w?l
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @WUCv7U
appreciation tax 增值税 j+v)I
=
appropriation 拨款;拨用;拨付 x6P^IkL:
appropriation account 拨款帐目 }z@hx@N/
Appropriation Bill 拨款法案 9Ky,oB
appropriation-in-aid system 补助拨款办法 BNLall
approved assets 核准资产 .^W0;ISX
approved basket stock 认可一篮子证券 xBd%e-r
approved budget 核准预算 wQ95
tN
approved charitable donation 认可慈善捐款 #jR?C9&!(
approved charitable institution 认可慈善机构
KX@Fgs
approved currency 核准货币;认可货币 A#\X-8/
approved estimates 核准预算 @XJv9aq
approved estimates of expenditure 核准开支预算 <m\TZQBD
approved overseas insurer 核准海外保险人 &$
9bC't6
approved overseas trust company 核准海外信托公司 ba.OjK@
approved pooled investment fund 核准汇集投资基金 SxyFFt
approved provident fund scheme 认可公积金计划 !"">'}E1
approved provision 核准拨款 {GY$J<5=
approved redeemable share 核准可赎回股份 <CdO& xUY
approved regional stock 认可地区性证券 +<#-52br\
approved retirement scheme 认可退休金计划 #-8/|_*
approved subordinated loan 核准附属贷款 HKf3eC
arbitrage 套戥;套汇;套利 {rr\hl-$
arbitrageur 套戥者;套汇者 }\*|b@)]
arbitrary amount 临时款项 m{" zFD/
arrangement 措施;安排;协定 4cL=f
arrears 欠款 34:=A0z
arrears of pay 欠付薪酬 !
h;VdCCi#
arrears of revenue 逾期未收税款;逾期未收的帐项 ~Y$1OA8
articles of association 组织章程;组织细则;组织章程细则 Q0A1N[
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Y"U&3e,
ascertainment of profit 确定利润 gnec#j
"Asia Clear" “亚洲结算系统”