allotment 分配;配股 '-3K`[
allotment notice 股份配售通知;配股通知 bgkBgugZhX
allotment of shares 股份分配 ~g;)8X;;+
allowable 可获宽免;免税的 #c~-8=
allowable business loss 可扣除的营业亏损 \+:`nz3m
allowable expenses 可扣税的支出 o'8%5M@
allowance 免税额;津贴;备抵;准备金 7G0;_f{
allowance for debts 债项的免税额 t. DnF[
allowance for depreciation by wear and tear 耗损折旧免税额 -z%
->OUu
allowance for funeral expenses 殡殓费的免税额 i`?yi-R&
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 N0N%~3
allowance for repairs and outgoings 修葺及支出方面的免税额 qx*N-,M%k(
allowance to debtor 给债务人的津贴 [Mj5o<k;I
alteration of capital 资本更改 p(9[*0.};
alternate trustee 候补受托人 +RnWeBXAT
amalgamation 合并 WC
b5
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )19#g1rn5
ambit of charges 征税范围;收费范围 U8@P/Z9
amended valuation 经修订的估值 {aUv>T"c
American Commodities Exchange 美国商品交易所 -#R63f&
American Express Bank Limited 美国运通银行 yw1Xxwc
American Stock Exchange 美国证券交易所 }vg|05L
amortization 摊销 dux_v
"Xl
amount due from banks 存放银行同业的款项 6o*'Q8h
amount due from banks abroad 存放海外银行同业的款项 ,uO_C(
G/i
amount due from holding companies 控股公司欠款 RJ{J~-q{
amount due from local banks 存放本港银行同业的款项 Mky^X,r
amount due to banks 银行同业的存款 d@zxgn7o
amount due to banks abroad 海外银行同业的存款 Q5_ ,`r`
amount due to holding companies 控股公司存款 0wAB;|~*62
amount due to local banks 本港银行同业的存款 u`Kc\B
Sn
amount due to outport banks 外埠银行同业的存款 w4zp%`?D'
amount for note issue 发行纸币的款额 Cu<' b'%;
amount of bond 担保契据的款额 nP|ah~
q
amount of consideration 代价款额 1[-`*Ph
amount of contribution 供款数额 ?v'CuWS
amount of indebtedness 负债款额 2X(2O':Uc
amount of principal of the loan 贷款本金额 2EO9IxIf
amount of rates chargeable 应征差饷数额 zvfdfQ-i
amount of share capital 股本额 g4;|uK;
amount of sums assured 承保款额 /UaQ2h\
amount of variation 变动幅度 @gQ?cU 7
amount of vote 拨款数额 %=V"
}P[
amount payable 应付款额 K<WowU
amount receivable 应收款额 Cv
p#=x0
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yq:/dpA_
analysis 分析 1&Ma`M('
ancillary risk 附属风险 8cRc5X
annual account 周年帐目;周年帐目报表;年度决算;年结 :`0,f ?cE
annual accounting date 年结日期 `M-
annual allowance 每年免税额;年积金;年度津贴;年津 X7gB.=\X
annual balance 年度余额 gV*4{d`
annual disposable income 每年可动用收入 OC\cN%qlw
annual estimates 周年预算 $"#M:V@
annual fee 年费 XjYMp3
annual general meeting 周年大会 "cbJ{ G1pk
annual growth rate 年增率;每年增长率 D%=&euB
annual long-term supplement 长期个案每年补助金 F)19cKx7
annual pensionable emolument 可供计算退休金的年薪 Zjs,R{
annual report 年报 :R3&R CTZ
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^E%NYq_2l<
annual return 周年报表;周年申报表;每年报税表格 F>E_d<m
Annual Return Rules 《周年报表规则》 |C,]-mJ G
annual review of consumer prices 每年消费物价回顾 +?5
Vuc%
annual roll-forward basis 逐年延展方式 E;"VI2F
annual salary 年薪 Oo
^AE
annual statement 年度报表;年度决算表 C[+?gQJ[9
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vi[~Qt
annuitant 年金受益人 j-qg{oIJ
annuity 年金 ]eTp?q%0
annuity contract 年金合约 A}3E)Qo=G
annuity on human life 人寿年金 Upm#:i|"
antecedent debt 先前的债项 `[ZA#8Ma
ante-dated cheque 倒填日期支票 rERtOgi
anticipated expenditure 预期开支 OSom-?|w
anticipated net profit 预期纯利 Oe^9pH,1t
anticipated revenue 预期收入 +.$:ZzH#
anti-inflation measure 反通货膨胀措施 r8A'8g4cM
anti-inflationary stance 反通货膨胀立场 +RK/u
apparent deficit 表面赤字 Eh"Y<]$
apparent financial solvency 表面偿债能力 0
eOdE+
apparent partner 表面合伙人 DvA#zX[
application for personal assessment 个人入息课税申请书 j}8^gz]
application of fund 资金应用 'OMl9}M
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 h}S2b@e|
appointed actuary 委任精算师 j",*&sy
appointed auditor 委任核数师;委任审计师 9mpQusM
appointed trustee 委任的受托人 h[C XH"
appointer 委任人 DG3Mcf@5
apportioned pro rata 按比例分摊 [ .3Gb}B
apportionment 分配;分摊 h^J :k
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +^$;oG
apportionment formula 分摊方程式 aQso<oK
apportionment of estate duty 遗产税的分摊 !'>#!S~h3
appraisal 估价;评估 j\.e6&5%SS
appreciable growth 可观增长 viVn
appreciable impact 显着影响 XU}" h&>
appreciable increase 可观增长 U/7jK40
appreciation 增值;升值 9s*UJIL
appreciation against other currencies 相对其他货币升值 f1d<xGx
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /4+*!X
appreciation tax 增值税 YT@H^=
appropriation 拨款;拨用;拨付 0BOL0<Wq
appropriation account 拨款帐目 `EiL
~*
Appropriation Bill 拨款法案 W5&KmA
appropriation-in-aid system 补助拨款办法 \o
w(4O#
approved assets 核准资产 LC0-O1
approved basket stock 认可一篮子证券 @*$"6!3s5
approved budget 核准预算 &(20*Vn,O
approved charitable donation 认可慈善捐款 uHT
m
approved charitable institution 认可慈善机构 J!'IkC$>
approved currency 核准货币;认可货币 8#Y_]Z?)
approved estimates 核准预算 X,K`]hb*0_
approved estimates of expenditure 核准开支预算 TQ5kT?/{
approved overseas insurer 核准海外保险人 \i)@"}
approved overseas trust company 核准海外信托公司 W7IAW7w8U
approved pooled investment fund 核准汇集投资基金 vE~<R
approved provident fund scheme 认可公积金计划 dBW4%Zh
approved provision 核准拨款 *#'&a(hB!
approved redeemable share 核准可赎回股份 tTJ$tx
approved regional stock 认可地区性证券 ?Y9VviC
approved retirement scheme 认可退休金计划 Fk?KR
approved subordinated loan 核准附属贷款 b+71`aD0
arbitrage 套戥;套汇;套利 BU^E68?G
arbitrageur 套戥者;套汇者 y<y9'tx
arbitrary amount 临时款项 Btc[
arrangement 措施;安排;协定 g;y*F;0@
arrears 欠款 QX9['B<
arrears of pay 欠付薪酬 ZXWm?9uw
arrears of revenue 逾期未收税款;逾期未收的帐项 j!a&l
articles of association 组织章程;组织细则;组织章程细则 V_)4
65g
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /IC]}0kkp
ascertainment of profit 确定利润 f:9qId
;/M
"Asia Clear" “亚洲结算系统”