allotment 分配;配股 .mcohfR
allotment notice 股份配售通知;配股通知 s@GE(Pu7
allotment of shares 股份分配 :RwURv+kT
allowable 可获宽免;免税的 2|]
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allowable business loss 可扣除的营业亏损 !ZvVj\{
allowable expenses 可扣税的支出 NU+PG`Vb
allowance 免税额;津贴;备抵;准备金 )X:Sfk
allowance for debts 债项的免税额 BE],PCpPr
allowance for depreciation by wear and tear 耗损折旧免税额 a
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allowance for funeral expenses 殡殓费的免税额 BwGOn)KL
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 -#R`n'/
allowance for repairs and outgoings 修葺及支出方面的免税额 ;uv$>Fauk
allowance to debtor 给债务人的津贴 AK%&Kq&PaY
alteration of capital 资本更改 z
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alternate trustee 候补受托人 p$= 3$I
amalgamation 合并 j]`hy"
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a=x&sz\x
ambit of charges 征税范围;收费范围 rdtzz#7
amended valuation 经修订的估值 %s
9*?6
American Commodities Exchange 美国商品交易所
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American Express Bank Limited 美国运通银行 nh80"Ny5
American Stock Exchange 美国证券交易所 "gzn%k[D9m
amortization 摊销 .*xO/pn
amount due from banks 存放银行同业的款项 g_k95k3V'
amount due from banks abroad 存放海外银行同业的款项 {7MY*&P$,
amount due from holding companies 控股公司欠款 x\yr~$}(J
amount due from local banks 存放本港银行同业的款项 W(?J,8>
amount due to banks 银行同业的存款 |9Yx`_DF
amount due to banks abroad 海外银行同业的存款 r'_#rl
amount due to holding companies 控股公司存款 [;4ak
)!
amount due to local banks 本港银行同业的存款 ~E_irzOFP
amount due to outport banks 外埠银行同业的存款 p_e
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amount for note issue 发行纸币的款额 |nr;OM
amount of bond 担保契据的款额 J7e/+W~
amount of consideration 代价款额 (~! @Uz5
amount of contribution 供款数额
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amount of indebtedness 负债款额 [D(JEO@ :
amount of principal of the loan 贷款本金额 w)1SZ}
amount of rates chargeable 应征差饷数额 'MB+cz+v
amount of share capital 股本额 7}~nQl2
amount of sums assured 承保款额 gkq~0/
amount of variation 变动幅度 (!0_s48f
amount of vote 拨款数额 {{[@ X
amount payable 应付款额 g2*}XS3
amount receivable 应收款额 30(e6T;
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3UZ_1nY
analysis 分析 <Hz11
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ancillary risk 附属风险 f,LeJTX=
annual account 周年帐目;周年帐目报表;年度决算;年结 TaKHr$h
annual accounting date 年结日期 b}u#MU
annual allowance 每年免税额;年积金;年度津贴;年津 -xJ\/"A
annual balance 年度余额 kI5LG6
annual disposable income 每年可动用收入 <Nc9F['
annual estimates 周年预算 -XkjO$=!=
annual fee 年费 t*6C?zEAU
annual general meeting 周年大会 0tMzVxS
annual growth rate 年增率;每年增长率 y^kC2DS
annual long-term supplement 长期个案每年补助金 1hV&/Qr
annual pensionable emolument 可供计算退休金的年薪 v]KPA.W
annual report 年报 vt5>>rl
Annual Report on the Consumer Price Index 《消费物价指数年报》 W&Xi&[Ux
annual return 周年报表;周年申报表;每年报税表格 rEU1
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Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾 !ueh%V Ky
annual roll-forward basis 逐年延展方式 w>Ft5"z
annual salary 年薪 o$*DFvk
annual statement 年度报表;年度决算表 p!?7;
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 Yx ;j
annuitant 年金受益人 mt e3k=17
annuity 年金 OT)`)PZ"
annuity contract 年金合约 qPhVc9D#
annuity on human life 人寿年金 b
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antecedent debt 先前的债项 pH@yE Vf
ante-dated cheque 倒填日期支票 %VXIiu[
anticipated expenditure 预期开支 {c&9}u$e
anticipated net profit 预期纯利 x0TE+rf5
anticipated revenue 预期收入 Vt9o8naz
anti-inflation measure 反通货膨胀措施 lb"T'}q
anti-inflationary stance 反通货膨胀立场 i@<w"yNd_
apparent deficit 表面赤字 W>P :EI1
apparent financial solvency 表面偿债能力 D6e<1W
apparent partner 表面合伙人 >Wpd q( o
application for personal assessment 个人入息课税申请书 WFqOVI*l
application of fund 资金应用 PM {L}tEQ
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l?;ReK.r
appointed actuary 委任精算师 :n
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appointed auditor 委任核数师;委任审计师 ;hFB]/.v
appointed trustee 委任的受托人 )%!X,
appointer 委任人 mj9]M?]
apportioned pro rata 按比例分摊 x}reeqn
apportionment 分配;分摊 Vr&v:8:wb
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =)]RD%Oq
apportionment formula 分摊方程式 icK U)
apportionment of estate duty 遗产税的分摊 1;>RK
appraisal 估价;评估 lw4#C`bx
appreciable growth 可观增长 #`"B
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appreciable impact 显着影响 !A_KCM:Ym
appreciable increase 可观增长 \}Pr!tk!
appreciation 增值;升值 ,l\D@<F
appreciation against other currencies 相对其他货币升值 gJzS,g1]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a1weTn*
appreciation tax 增值税 _g"su#
appropriation 拨款;拨用;拨付 2TaHWw<A
appropriation account 拨款帐目 `R$bx 64
Appropriation Bill 拨款法案 .+^o {b
appropriation-in-aid system 补助拨款办法 ACgWT
approved assets 核准资产 L+)mZb&
approved basket stock 认可一篮子证券 "xD5>(|^+Q
approved budget 核准预算 +6Vu]96=KC
approved charitable donation 认可慈善捐款 ['0^gN$:e
approved charitable institution 认可慈善机构 %5(v'/dQ
approved currency 核准货币;认可货币 +OUM 4y
approved estimates 核准预算 B#4 J![BX
approved estimates of expenditure 核准开支预算 6AmFl<
approved overseas insurer 核准海外保险人 1+Y;
"tT
approved overseas trust company 核准海外信托公司 GuJIN"P]
approved pooled investment fund 核准汇集投资基金 xtp55"g
approved provident fund scheme 认可公积金计划 +T7FG_
approved provision 核准拨款 ,k/<Nv;
approved redeemable share 核准可赎回股份 'wTJX>
approved regional stock 认可地区性证券 NMP*q
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approved retirement scheme 认可退休金计划 a.AEF P4N
approved subordinated loan 核准附属贷款 j !`2Z@
arbitrage 套戥;套汇;套利 sZU
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arbitrageur 套戥者;套汇者 W@FGU
arbitrary amount 临时款项 ;WL0
arrangement 措施;安排;协定 z
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arrears 欠款 G@S'_
arrears of pay 欠付薪酬 w;^7FuBa
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arrears of revenue 逾期未收税款;逾期未收的帐项
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articles of association 组织章程;组织细则;组织章程细则 2?owXcbx
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .ZH5^Sv$vp
ascertainment of profit 确定利润 B&H
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"Asia Clear" “亚洲结算系统”