allotment 分配;配股 J#V`W&\,6
allotment notice 股份配售通知;配股通知 paBGJ~{=
allotment of shares 股份分配 Rg[e~##
allowable 可获宽免;免税的 cn\& ;55v
allowable business loss 可扣除的营业亏损 ^/n[5@6H
allowable expenses 可扣税的支出 sf*SxdoZU
allowance 免税额;津贴;备抵;准备金 u}%&LI`.
allowance for debts 债项的免税额 <uTsXv
allowance for depreciation by wear and tear 耗损折旧免税额 Ee|+uQ981>
allowance for funeral expenses 殡殓费的免税额 3Xh&l[.
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 uBE,z>/,;
allowance for repairs and outgoings 修葺及支出方面的免税额 H4:TYh
allowance to debtor 给债务人的津贴 $m=z87hX
alteration of capital 资本更改 EhFhL4Xdn
alternate trustee 候补受托人
.V.N^8(:a
amalgamation 合并 wO!hVm,Ta
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &yA<R::o
ambit of charges 征税范围;收费范围 *>'R
R<
amended valuation 经修订的估值 G>RYQ{O
American Commodities Exchange 美国商品交易所 #P9VX5Tg
American Express Bank Limited 美国运通银行 fBLd5
American Stock Exchange 美国证券交易所 b/K&8C,c
amortization 摊销 %xZ.+Ff%
amount due from banks 存放银行同业的款项 zBs7]z!eP
amount due from banks abroad 存放海外银行同业的款项 I@S<D"af
amount due from holding companies 控股公司欠款 `p ?E{k.N
amount due from local banks 存放本港银行同业的款项 kx=AX*I
amount due to banks 银行同业的存款 M<p )@p
amount due to banks abroad 海外银行同业的存款 P~qVr#eU
amount due to holding companies 控股公司存款 .4Ny4CMHZ
amount due to local banks 本港银行同业的存款 H);'\]_'x
amount due to outport banks 外埠银行同业的存款 Q~@8t"P
amount for note issue 发行纸币的款额 /*O,T
amount of bond 担保契据的款额 .E}});l
amount of consideration 代价款额 W_
6Jl5]
amount of contribution 供款数额 y*(YZ zF
amount of indebtedness 负债款额 \fKE~61
amount of principal of the loan 贷款本金额 h@DJ/&;u@
amount of rates chargeable 应征差饷数额 "|G,P-5G"
amount of share capital 股本额 XGoy#h
amount of sums assured 承保款额 eLYFd,?9
amount of variation 变动幅度 Kmnr}Lp9
amount of vote 拨款数额 ^`!Daqk
amount payable 应付款额 ".0W8=
amount receivable 应收款额 \;6F-0
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UJH{vjIv
analysis 分析 Ji!-G4.n"
ancillary risk 附属风险 c~'kW`sNV
annual account 周年帐目;周年帐目报表;年度决算;年结 xK r,XZu
annual accounting date 年结日期 bvx:R ~E$
annual allowance 每年免税额;年积金;年度津贴;年津 `@eH4}L*
annual balance 年度余额 op-#Ig$#
annual disposable income 每年可动用收入 jwq"B$ap
annual estimates 周年预算 gCJ'wv)6|%
annual fee 年费 Xdq,
=;
annual general meeting 周年大会 7asq]Y}<
annual growth rate 年增率;每年增长率 R,\
r{@yrz
annual long-term supplement 长期个案每年补助金 kUUq9me&o
annual pensionable emolument 可供计算退休金的年薪 }m H>lN
annual report 年报 YzZF^q^I
Annual Report on the Consumer Price Index 《消费物价指数年报》 `aUp&8{
annual return 周年报表;周年申报表;每年报税表格 RrHnDO'
Annual Return Rules 《周年报表规则》 ??m7xH5u1
annual review of consumer prices 每年消费物价回顾 xB(:d'1|
annual roll-forward basis 逐年延展方式 i4I0oRp
annual salary 年薪 `"H?nf0
annual statement 年度报表;年度决算表 ]1&9~TL
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 &FrB6y
annuitant 年金受益人 OVyy}1Hx
annuity 年金 * jK))|%
annuity contract 年金合约 YP<]f>SBt
annuity on human life 人寿年金 {K9E% ,w
antecedent debt 先前的债项 #FB>}:L{h*
ante-dated cheque 倒填日期支票 OD]J@m
anticipated expenditure 预期开支
xiF%\#N
anticipated net profit 预期纯利 !_
Q!H2il
anticipated revenue 预期收入 I{zE73
anti-inflation measure 反通货膨胀措施 ^eW.hNg
anti-inflationary stance 反通货膨胀立场 !7)ID7d
apparent deficit 表面赤字 Y/0O9}hf
apparent financial solvency 表面偿债能力 Fw9``{4w
apparent partner 表面合伙人 S7a6ntei
application for personal assessment 个人入息课税申请书 2]9<%-=S
application of fund 资金应用 ge?-^s4M
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 %20-^&zZ
appointed actuary 委任精算师 `5-#M/J
appointed auditor 委任核数师;委任审计师 ? ~Zrd
appointed trustee 委任的受托人 !)3s <{k#
appointer 委任人 q=Yerp3~
apportioned pro rata 按比例分摊 Z]TVH8%|k
apportionment 分配;分摊
_)E8XyzF
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~Ls I<z
apportionment formula 分摊方程式 %-/:ps
apportionment of estate duty 遗产税的分摊 rO$>zdmYHs
appraisal 估价;评估 f#kevf9zc
appreciable growth 可观增长 X-$t
d~r
appreciable impact 显着影响 Ro]IE|Fv
appreciable increase 可观增长 5vi#ItN}|
appreciation 增值;升值 {H;|G0tR
appreciation against other currencies 相对其他货币升值 %_MR.J+m2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /JeqoM"x
appreciation tax 增值税 iT5
SuIv
appropriation 拨款;拨用;拨付 ' 1'1T5x~
appropriation account 拨款帐目 W 'a~pB1I
Appropriation Bill 拨款法案 WlQ=CRY
appropriation-in-aid system 补助拨款办法 !otq
X-
approved assets 核准资产 }8M`2HMFR
approved basket stock 认可一篮子证券 ]8>UII ,US
approved budget 核准预算 #}7m'F
approved charitable donation 认可慈善捐款 8ex:OTzn|
approved charitable institution 认可慈善机构 Y"kS!!C>[
approved currency 核准货币;认可货币 /v)! m&6]>
approved estimates 核准预算 Gd6 ;'ZCmY
approved estimates of expenditure 核准开支预算 DUKmwKM"k
approved overseas insurer 核准海外保险人 'eDgeWt/CQ
approved overseas trust company 核准海外信托公司 sQAc"S
approved pooled investment fund 核准汇集投资基金 [RFK-E
approved provident fund scheme 认可公积金计划 G\N"rG =
approved provision 核准拨款 XjZao<?u
approved redeemable share 核准可赎回股份 jjwMvf.R
approved regional stock 认可地区性证券 gDNTIOV
approved retirement scheme 认可退休金计划 P9i9<pR
approved subordinated loan 核准附属贷款 uU(G_E ?
arbitrage 套戥;套汇;套利 /Np"J
arbitrageur 套戥者;套汇者 uxMy1oy
arbitrary amount 临时款项 x";.gjI |g
arrangement 措施;安排;协定 x]><}!\<&
arrears 欠款 h"1"h.
arrears of pay 欠付薪酬 /W$y"!^)J1
arrears of revenue 逾期未收税款;逾期未收的帐项 \v3>Eo[
articles of association 组织章程;组织细则;组织章程细则 V@n(v\F
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0tm_}L$g=b
ascertainment of profit 确定利润 AzO3 (1:
"Asia Clear" “亚洲结算系统”