allotment 分配;配股 wB~Ag$~
allotment notice 股份配售通知;配股通知 CEjMHP$=
allotment of shares 股份分配 FjD`bhw-
allowable 可获宽免;免税的 jFfuT9oId
allowable business loss 可扣除的营业亏损 ^%tmHDNL.
allowable expenses 可扣税的支出 ,,vl+Z<&
allowance 免税额;津贴;备抵;准备金 f]N2(eM
allowance for debts 债项的免税额 hOjy$Z
allowance for depreciation by wear and tear 耗损折旧免税额 A46z2
allowance for funeral expenses 殡殓费的免税额 dUiv+K)ccQ
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 zX{K\yp
allowance for repairs and outgoings 修葺及支出方面的免税额 dq[X:3i
allowance to debtor 给债务人的津贴 |%.V{vgP7
alteration of capital 资本更改 5> M6lwS
alternate trustee 候补受托人 IF-g %
amalgamation 合并 :=!?W^J
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U1!6%x
ambit of charges 征税范围;收费范围 BMMWP
amended valuation 经修订的估值 R:8\z0"L*
American Commodities Exchange 美国商品交易所 ]Gm"U!h*
American Express Bank Limited 美国运通银行 7jP
C{W
American Stock Exchange 美国证券交易所 ,tBb$T)7<
amortization 摊销 uzjP!qO
amount due from banks 存放银行同业的款项 ak]:ir`o
amount due from banks abroad 存放海外银行同业的款项 V*HkFT
amount due from holding companies 控股公司欠款 _GSl}\
amount due from local banks 存放本港银行同业的款项 cC@B\Q
amount due to banks 银行同业的存款 D/w
X
amount due to banks abroad 海外银行同业的存款 R]hilb
'a
amount due to holding companies 控股公司存款 ;^VLx)q
amount due to local banks 本港银行同业的存款 HAJK%zLc
amount due to outport banks 外埠银行同业的存款 Bbk=0+ ^8I
amount for note issue 发行纸币的款额 \=3V]7\&
amount of bond 担保契据的款额 ZdQt!
amount of consideration 代价款额 <pzCpF<
amount of contribution 供款数额 hJ[Z~PC\T0
amount of indebtedness 负债款额 iOk^RDG+
amount of principal of the loan 贷款本金额 eiE36+'>b
amount of rates chargeable 应征差饷数额 }cUq1r-bW
amount of share capital 股本额 Hxe!68{aR
amount of sums assured 承保款额 6Ap-J~4
amount of variation 变动幅度 d'Cn] <
amount of vote 拨款数额 M}Sn$h_
amount payable 应付款额
fX"cQ&
amount receivable 应收款额 q^5j&jx Vl
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i#c1ZC
analysis 分析 A#/O~-O^
ancillary risk 附属风险 X.^S@3[
annual account 周年帐目;周年帐目报表;年度决算;年结 $mfZ{
annual accounting date 年结日期 j?a^fcXB
annual allowance 每年免税额;年积金;年度津贴;年津 GZ xG!r-
annual balance 年度余额 B.)!zv\{
annual disposable income 每年可动用收入 t2V|moG
annual estimates 周年预算 aPD4S&"Q
annual fee 年费 yb{ud
annual general meeting 周年大会 _`'VOY`o
annual growth rate 年增率;每年增长率 |^: A,%>
annual long-term supplement 长期个案每年补助金 @ Gxnrh6
annual pensionable emolument 可供计算退休金的年薪 z u53mZ
annual report 年报 2Fwp\I;
Annual Report on the Consumer Price Index 《消费物价指数年报》 =QG@{?JTl
annual return 周年报表;周年申报表;每年报税表格 /Z':wu\
Annual Return Rules 《周年报表规则》 .;),e#
annual review of consumer prices 每年消费物价回顾 |]s/NNU
annual roll-forward basis 逐年延展方式 PHZ+u@AA6@
annual salary 年薪 IY$v%%2WZ
annual statement 年度报表;年度决算表 UEkn@^&bg
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 _Z9HOl@
annuitant 年金受益人 `cu W^/c
annuity 年金 l;+nL[%`
annuity contract 年金合约 9
GEMmo3
annuity on human life 人寿年金 cOz8YVR-
antecedent debt 先前的债项 ^t X}5i`P
ante-dated cheque 倒填日期支票 ."HDUo2D7
anticipated expenditure 预期开支 =8`
!Ph@(
anticipated net profit 预期纯利 $hND!T+;
anticipated revenue 预期收入 .x6c.Y.S
anti-inflation measure 反通货膨胀措施 ,0j7qn@tm
anti-inflationary stance 反通货膨胀立场 [WZGu6$SU
apparent deficit 表面赤字 ]yg3|C;
apparent financial solvency 表面偿债能力 e+'PRVc
apparent partner 表面合伙人 Nu}x`Qkmr
application for personal assessment 个人入息课税申请书 ,#
i@jB
application of fund 资金应用 'MF|(`
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 FBDRb J
su
appointed actuary 委任精算师 ?%)G%2
appointed auditor 委任核数师;委任审计师 1a_R8j
appointed trustee 委任的受托人 suo;+T=`I
appointer 委任人 S}mZU!
apportioned pro rata 按比例分摊 qeM`z
apportionment 分配;分摊 mI$<+S1!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r
.&<~x
apportionment formula 分摊方程式 #ZzFAt
apportionment of estate duty 遗产税的分摊 } vx+/J
appraisal 估价;评估 kfb*|
appreciable growth 可观增长 no~
Yet+<"
appreciable impact 显着影响 NFYo@kX>
G
appreciable increase 可观增长 )uG7 DR
appreciation 增值;升值 `1O<UJX
appreciation against other currencies 相对其他货币升值 O{P@fv%~(o
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [SJ-]P|^l
appreciation tax 增值税 >0^oC[ B
appropriation 拨款;拨用;拨付 QB3vp4pBg@
appropriation account 拨款帐目 cu~dbv6H
Appropriation Bill 拨款法案 *O5Ysk^|
appropriation-in-aid system 补助拨款办法 /y2)<{{I
approved assets 核准资产
@
OSSqH
approved basket stock 认可一篮子证券 CO%o.j=1
approved budget 核准预算 M/Twtq-`H
approved charitable donation 认可慈善捐款 dq6|m
}g{
approved charitable institution 认可慈善机构 pgp@Zw)r)k
approved currency 核准货币;认可货币 O6
:GE'S
approved estimates 核准预算 #L3heb&9
approved estimates of expenditure 核准开支预算 {Yt@H
approved overseas insurer 核准海外保险人 W##~gqZ/
approved overseas trust company 核准海外信托公司 Xyz w.%4c
approved pooled investment fund 核准汇集投资基金 pbXh}YJ&
approved provident fund scheme 认可公积金计划 J>o%6D
approved provision 核准拨款 "A4
.2
approved redeemable share 核准可赎回股份 xE{PsN1 X;
approved regional stock 认可地区性证券 m|/q
o
approved retirement scheme 认可退休金计划 }{oZdO
approved subordinated loan 核准附属贷款 w$`[C+L
arbitrage 套戥;套汇;套利 CyHaFUbZ
arbitrageur 套戥者;套汇者 )qq5WShMJ
arbitrary amount 临时款项 9/yE\p.
arrangement 措施;安排;协定 REK(^1
h
arrears 欠款 &/\Q 6$a
arrears of pay 欠付薪酬 N(7UlS,u'
arrears of revenue 逾期未收税款;逾期未收的帐项 {S$]I)tV
articles of association 组织章程;组织细则;组织章程细则 MkNPC
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #?3oGrS Y
ascertainment of profit 确定利润 j=],n8_i
"Asia Clear" “亚洲结算系统”