allotment 分配;配股 O@VmV>m
allotment notice 股份配售通知;配股通知 a7ty&[\
allotment of shares 股份分配 {$JIR}4S
allowable 可获宽免;免税的 H}/1/5L
allowable business loss 可扣除的营业亏损 Z~
(QV0}
allowable expenses 可扣税的支出 6/) A6Tt
allowance 免税额;津贴;备抵;准备金 *^]ba>
allowance for debts 债项的免税额 o<;"+ @v
allowance for depreciation by wear and tear 耗损折旧免税额
}#1g;
allowance for funeral expenses 殡殓费的免税额 }_S]!AWz
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :\Dm=Q\
allowance for repairs and outgoings 修葺及支出方面的免税额 YR>x h2< 9
allowance to debtor 给债务人的津贴 f#?R!pR
alteration of capital 资本更改 DBRTZES
alternate trustee 候补受托人 @r<w|x}
amalgamation 合并 -3C~}~$>`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]`x~v4JU
ambit of charges 征税范围;收费范围 ]dH;+3}
amended valuation 经修订的估值 u<[Y6m
American Commodities Exchange 美国商品交易所 R[6&{&E:
American Express Bank Limited 美国运通银行 sSxra!tv4
American Stock Exchange 美国证券交易所 *e=e7KC6kI
amortization 摊销 "
xKJ?8
amount due from banks 存放银行同业的款项 -c. a7
amount due from banks abroad 存放海外银行同业的款项 (,k=mF
amount due from holding companies 控股公司欠款 MC3{LVNK
amount due from local banks 存放本港银行同业的款项 K(hf)1q
amount due to banks 银行同业的存款 5E]I
amount due to banks abroad 海外银行同业的存款 S;
>_9
amount due to holding companies 控股公司存款 e |!i1e!
amount due to local banks 本港银行同业的存款 Xg"=,j2
amount due to outport banks 外埠银行同业的存款 %~@}w
HMB
amount for note issue 发行纸币的款额 iqpy5
amount of bond 担保契据的款额 P<U{jkM\/
amount of consideration 代价款额 Z+4J4Ka^!(
amount of contribution 供款数额 KpWQ;3D2
amount of indebtedness 负债款额 K-/fq=z
amount of principal of the loan 贷款本金额 ?%?@?W>s@
amount of rates chargeable 应征差饷数额 D n^RZLRhy
amount of share capital 股本额 R lv|DED$
amount of sums assured 承保款额 Q'Q^K
amount of variation 变动幅度 k&^f Iz
amount of vote 拨款数额 VrHFM(RNe
amount payable 应付款额 $8b/"Qm
amount receivable 应收款额 %NKf@If)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N:0mjHG
analysis 分析 : )&_
ancillary risk 附属风险 U_+>
4zdm
annual account 周年帐目;周年帐目报表;年度决算;年结 B<W{kEY
annual accounting date 年结日期 H}d&>!\}F
annual allowance 每年免税额;年积金;年度津贴;年津 Wn|w~{d{
annual balance 年度余额 ;Q ]bV52
annual disposable income 每年可动用收入 =2<
>dM#`
annual estimates 周年预算 6HyQm?c>a
annual fee 年费 3.Y/ZWON
annual general meeting 周年大会
]cbY@U3!2
annual growth rate 年增率;每年增长率 E0w>c'kH
annual long-term supplement 长期个案每年补助金 hD"Tjd` P
annual pensionable emolument 可供计算退休金的年薪 -*3wNGh{
annual report 年报 Y?
Xs
Z
Annual Report on the Consumer Price Index 《消费物价指数年报》 0nC%tCV'
annual return 周年报表;周年申报表;每年报税表格 SNcaIzbr
Annual Return Rules 《周年报表规则》 l =#uy
annual review of consumer prices 每年消费物价回顾 4e* rBTl
annual roll-forward basis 逐年延展方式 }I!D65-#'
annual salary 年薪 z.FO6y6L
annual statement 年度报表;年度决算表 7JjTm^bu
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8uNq353
annuitant 年金受益人 9
4Are<
annuity 年金 &R2 5J$
annuity contract 年金合约 4]B(2FR[8
annuity on human life 人寿年金 Xfe,ZC)
antecedent debt 先前的债项 zUWu5JI
ante-dated cheque 倒填日期支票 2\_}81hM
anticipated expenditure 预期开支 !fY'^Ya?
anticipated net profit 预期纯利 0 }
uH
anticipated revenue 预期收入 gWRSS=8%
anti-inflation measure 反通货膨胀措施 JpN+'/
anti-inflationary stance 反通货膨胀立场 XfharJ_b
apparent deficit 表面赤字 2 g,UdG
apparent financial solvency 表面偿债能力 I;9>$?t[
apparent partner 表面合伙人 ^2=11
application for personal assessment 个人入息课税申请书 sRqFsj}3e
application of fund 资金应用 ki39$A'8
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 40+~;20
appointed actuary 委任精算师 a=Pl3Uo
appointed auditor 委任核数师;委任审计师 &G:#7HX@-
appointed trustee 委任的受托人 !gu#
#MrJ9
appointer 委任人 x ^&D8&4^
apportioned pro rata 按比例分摊 wP29xV"5
apportionment 分配;分摊 _3.
=| @L
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SRyAW\*LWU
apportionment formula 分摊方程式 -Z9e}$q$,
apportionment of estate duty 遗产税的分摊 !{jDZ?z{h
appraisal 估价;评估 :T.j;~
appreciable growth 可观增长 KFx4"f%
appreciable impact 显着影响 <7-3j{065
appreciable increase 可观增长 #fd;]
appreciation 增值;升值 [5yLg
appreciation against other currencies 相对其他货币升值 P`0}( '"U
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Dm2&}{&K
appreciation tax 增值税 qf-0 | w
appropriation 拨款;拨用;拨付
xj\!Sn2
appropriation account 拨款帐目 K_;
'-B
Appropriation Bill 拨款法案 d?)k<!fJk
appropriation-in-aid system 补助拨款办法 c"~+Y2]tL
approved assets 核准资产 4-1=1)c*
approved basket stock 认可一篮子证券 7S|nn|\Kp
approved budget 核准预算 i|2CZ
approved charitable donation 认可慈善捐款 (hr*.NS#
approved charitable institution 认可慈善机构 $DBJ"8n2
approved currency 核准货币;认可货币 s|FfBG
approved estimates 核准预算 }f45>@uMW
approved estimates of expenditure 核准开支预算 j#6@cO'`
approved overseas insurer 核准海外保险人 3@7IY4>o
approved overseas trust company 核准海外信托公司 j\@Ht~G
approved pooled investment fund 核准汇集投资基金 p,0J $L
approved provident fund scheme 认可公积金计划 [M?'Nw/[S
approved provision 核准拨款 F|nJ3:v
approved redeemable share 核准可赎回股份 ai 0am
approved regional stock 认可地区性证券 d.>Zn?u4L
approved retirement scheme 认可退休金计划 Mwm9{1{
approved subordinated loan 核准附属贷款 \\}tD@V"
arbitrage 套戥;套汇;套利 ;d5d$Np@m&
arbitrageur 套戥者;套汇者 B*B}eXUph
arbitrary amount 临时款项 O(pa;&"
arrangement 措施;安排;协定 m%
7T ~
arrears 欠款 J%r$jpd'
arrears of pay 欠付薪酬 *7cc4 wGQ
arrears of revenue 逾期未收税款;逾期未收的帐项 \+3amkBe
articles of association 组织章程;组织细则;组织章程细则 NFsj
~6F#
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 IHC
{2 ^
ascertainment of profit 确定利润 GE?M. '!{{
"Asia Clear" “亚洲结算系统”