allotment 分配;配股 H809gm3(Z
allotment notice 股份配售通知;配股通知 9HJrMX
allotment of shares 股份分配 |Rk9
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allowable 可获宽免;免税的 $d\]s]}`
allowable business loss 可扣除的营业亏损 =LLix .
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allowable expenses 可扣税的支出 !Q(x A,p
allowance 免税额;津贴;备抵;准备金 CRXIVver
allowance for debts 债项的免税额 .&Tcds
allowance for depreciation by wear and tear 耗损折旧免税额 :K
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allowance for funeral expenses 殡殓费的免税额 zb<YYJ]
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Lc L|'S)
allowance for repairs and outgoings 修葺及支出方面的免税额 2L?jp:$;X
allowance to debtor 给债务人的津贴 N_<wiwI
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alteration of capital 资本更改 m][i-|@M
alternate trustee 候补受托人 IXQxjqd^
amalgamation 合并 SbrKNADH%
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y$-;6zk\]
ambit of charges 征税范围;收费范围 FZdZGK
amended valuation 经修订的估值 R1A|g=kF
American Commodities Exchange 美国商品交易所 V!^5#A<
American Express Bank Limited 美国运通银行 1dsMmD[O
American Stock Exchange 美国证券交易所 mQ~0cwo)
amortization 摊销 F`C$F!GE
amount due from banks 存放银行同业的款项 bm`x;M^M
amount due from banks abroad 存放海外银行同业的款项 f&5'1tG
amount due from holding companies 控股公司欠款 }\
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amount due from local banks 存放本港银行同业的款项 Cf&.hod
amount due to banks 银行同业的存款 A!xx#+M
amount due to banks abroad 海外银行同业的存款 6sE%] u<V
amount due to holding companies 控股公司存款 Xo,}S\wcn
amount due to local banks 本港银行同业的存款 pGO=3=O
amount due to outport banks 外埠银行同业的存款 :U>[*zE4&
amount for note issue 发行纸币的款额 hzR1O(
amount of bond 担保契据的款额 .A6i?iROe
amount of consideration 代价款额 u(kacQ7
amount of contribution 供款数额 816OV
amount of indebtedness 负债款额 yDl{18~zv
amount of principal of the loan 贷款本金额 o=%pR|
amount of rates chargeable 应征差饷数额
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amount of share capital 股本额 +c+i~5B4
amount of sums assured 承保款额 w6cW7}ZD,
amount of variation 变动幅度 r0xmDJ@y
amount of vote 拨款数额 Ad%3 fvn
amount payable 应付款额 hv4om+
amount receivable 应收款额 B:?MMXB
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 * |dz.Tr
analysis 分析 VyF|d
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ancillary risk 附属风险 1ha
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annual account 周年帐目;周年帐目报表;年度决算;年结
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annual accounting date 年结日期 o$Jop"To
annual allowance 每年免税额;年积金;年度津贴;年津 sfo+B$4|
annual balance 年度余额 B)!ty"
annual disposable income 每年可动用收入 _/\U
annual estimates 周年预算 ()\=(n!J
annual fee 年费 ZUg~8VVe
annual general meeting 周年大会 bx XNv^
annual growth rate 年增率;每年增长率 zyh #ygH
annual long-term supplement 长期个案每年补助金 g##yR/L
annual pensionable emolument 可供计算退休金的年薪 rYn)E=FG/
annual report 年报 *mVQN1
Annual Report on the Consumer Price Index 《消费物价指数年报》 2d60o~E
annual return 周年报表;周年申报表;每年报税表格 Droa1_FX
Annual Return Rules 《周年报表规则》 U)sw
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annual review of consumer prices 每年消费物价回顾 azCod1aL{
annual roll-forward basis 逐年延展方式 xj#anr
annual salary 年薪 uH.1'bR?a
annual statement 年度报表;年度决算表 y$Rh$eK
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6eB2mcV
annuitant 年金受益人 '<R::M,
annuity 年金 hN"cXz"/
annuity contract 年金合约 <aRsogu"P
annuity on human life 人寿年金 c|2+J:}p
antecedent debt 先前的债项 t}X+P`Ovq
ante-dated cheque 倒填日期支票 mr[+\
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anticipated expenditure 预期开支 W2T-TI,>PC
anticipated net profit 预期纯利 x1'4njTV$
anticipated revenue 预期收入 G|eJac>
anti-inflation measure 反通货膨胀措施 F`eo3z
anti-inflationary stance 反通货膨胀立场 nYE''g+x
apparent deficit 表面赤字 =c34MY(#X
apparent financial solvency 表面偿债能力 i[O{M`Z%
apparent partner 表面合伙人 ~R*01AnZ
application for personal assessment 个人入息课税申请书 }J0HEpn4
application of fund 资金应用 :={rPj-nU
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 {+CBThC
appointed actuary 委任精算师 %h9'kJzNk
appointed auditor 委任核数师;委任审计师 y8Oz4|
appointed trustee 委任的受托人 iQ8T3cC+
appointer 委任人 pm>$'z!.):
apportioned pro rata 按比例分摊 `Re{j{~s
apportionment 分配;分摊 #J`MR05
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -E+LA
apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊 +z
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appraisal 估价;评估 F['%?+<3
appreciable growth 可观增长 UPGS/Xs]1
appreciable impact 显着影响 2SRmh!hr
appreciable increase 可观增长 ~gA^tc3G
appreciation 增值;升值 4%"Df1U
appreciation against other currencies 相对其他货币升值 dUc([&
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mXK7y.9\
appreciation tax 增值税 OeYZLC(
appropriation 拨款;拨用;拨付 y.,li<
appropriation account 拨款帐目 v"8i2+j
Appropriation Bill 拨款法案 <6STw
appropriation-in-aid system 补助拨款办法 n?S~(4%
approved assets 核准资产 ZO*?02c
approved basket stock 认可一篮子证券 i0g/'ZP
approved budget 核准预算 ohlCuH3
approved charitable donation 认可慈善捐款 VxqoE]Dh
approved charitable institution 认可慈善机构 \L:+k `
approved currency 核准货币;认可货币 CSVL,(Uw
approved estimates 核准预算 T;1aL4
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approved estimates of expenditure 核准开支预算 D&|HS!
approved overseas insurer 核准海外保险人 ,UATT]>
approved overseas trust company 核准海外信托公司 E!
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approved pooled investment fund 核准汇集投资基金 =`/GBT$
approved provident fund scheme 认可公积金计划 d8N4@3 CkL
approved provision 核准拨款 v&3 Oc
approved redeemable share 核准可赎回股份 g=Bge)
approved regional stock 认可地区性证券 Rwe!xY^d8
approved retirement scheme 认可退休金计划 rvG0aqO`
approved subordinated loan 核准附属贷款 {Z_?7J&z
arbitrage 套戥;套汇;套利 (3
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arbitrageur 套戥者;套汇者 Gr|IM,5P4
arbitrary amount 临时款项 wCw_aXqq
arrangement 措施;安排;协定 dCO7"/IHW
arrears 欠款 L5n /eg:Q
arrears of pay 欠付薪酬 C%q]o
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 :S=!]l
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Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 AVi,+n
ascertainment of profit 确定利润 FKU)# Eo
"Asia Clear" “亚洲结算系统”