allotment 分配;配股 wE09%
allotment notice 股份配售通知;配股通知 o^&nkR
allotment of shares 股份分配 RB/;qdqR
allowable 可获宽免;免税的 a6.0$'
allowable business loss 可扣除的营业亏损 '9q:gFO
allowable expenses 可扣税的支出 }h`ddo
allowance 免税额;津贴;备抵;准备金 R//S(eU68\
allowance for debts 债项的免税额 GxcW^{;
allowance for depreciation by wear and tear 耗损折旧免税额 ?$rHyI
allowance for funeral expenses 殡殓费的免税额 m^ [VM&%
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 5NAB^&{Z<X
allowance for repairs and outgoings 修葺及支出方面的免税额 Hqm1[G)
allowance to debtor 给债务人的津贴 Av^<_`L:
alteration of capital 资本更改 wDS(zG
alternate trustee 候补受托人 UG<`m]
amalgamation 合并 `?xE-S
;Pn
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =OF]xpI'&a
ambit of charges 征税范围;收费范围 @c#M^:9Dc
amended valuation 经修订的估值 $79-)4;z
4
American Commodities Exchange 美国商品交易所 2
*@.hBi
American Express Bank Limited 美国运通银行 9Kd:7@U
American Stock Exchange 美国证券交易所
.</.(7
amortization 摊销 ?{*/VJl$
amount due from banks 存放银行同业的款项 wZ =*ejo
amount due from banks abroad 存放海外银行同业的款项 7FD.3/
amount due from holding companies 控股公司欠款 |9cSG),z
amount due from local banks 存放本港银行同业的款项 Stxrgmu
amount due to banks 银行同业的存款 #R$[?fW
amount due to banks abroad 海外银行同业的存款 W8{zV_TBm
amount due to holding companies 控股公司存款 Hg;; >
amount due to local banks 本港银行同业的存款 ?e+$?8l[3
amount due to outport banks 外埠银行同业的存款 r:uW(<EP^
amount for note issue 发行纸币的款额
-z$&lP]
amount of bond 担保契据的款额 @Tg +Kt
amount of consideration 代价款额 +zn207.`
amount of contribution 供款数额 *Me{G y
amount of indebtedness 负债款额 1$G'Kg/
amount of principal of the loan 贷款本金额 $y&1.caMa
amount of rates chargeable 应征差饷数额 o@g/,V $
amount of share capital 股本额 Kw^tvRt'*
amount of sums assured 承保款额 F|t_&$Is?
amount of variation 变动幅度 gR:21*&cz
amount of vote 拨款数额 w_eUU)z
amount payable 应付款额 (N25.}8Y
amount receivable 应收款额 Ffp<|2T2_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N`%f+eT(
analysis 分析 Um'r6ty
ancillary risk 附属风险 @n:.D9
annual account 周年帐目;周年帐目报表;年度决算;年结 y?s8UEC
annual accounting date 年结日期 C2 ] x
annual allowance 每年免税额;年积金;年度津贴;年津 CuD ^@
annual balance 年度余额 gELb(Y\ak
annual disposable income 每年可动用收入 SQd`xbIuL
annual estimates 周年预算 +O,h<*y
annual fee 年费 %[C-KQH
annual general meeting 周年大会 ]/{987
annual growth rate 年增率;每年增长率 !,3U_!
annual long-term supplement 长期个案每年补助金 pe1 _E
KU
annual pensionable emolument 可供计算退休金的年薪 P?P))UB5
annual report 年报 ;Jrk#7
Annual Report on the Consumer Price Index 《消费物价指数年报》 AE
"E($S`
annual return 周年报表;周年申报表;每年报税表格 j,/t<@S>
Annual Return Rules 《周年报表规则》 H;OPA8\n
annual review of consumer prices 每年消费物价回顾 :'LG%E:b
annual roll-forward basis 逐年延展方式 t,yzqn
annual salary 年薪 JKsdPW<?
annual statement 年度报表;年度决算表 ';z5]O~
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 2dF:;k k
annuitant 年金受益人 _ooSMp|
annuity 年金 .5~W3v
<
annuity contract 年金合约 9k@`{+wmZ
annuity on human life 人寿年金 ].eY]o}=
antecedent debt 先前的债项 f{Dc R"
ante-dated cheque 倒填日期支票 CxOBH89(
anticipated expenditure 预期开支 $q6'VLPo
anticipated net profit 预期纯利 4{r_EV[(
anticipated revenue 预期收入 sC .R.
anti-inflation measure 反通货膨胀措施 4U*u
H
anti-inflationary stance 反通货膨胀立场 'Na/AcRdg
apparent deficit 表面赤字 !B3lsXLSY
apparent financial solvency 表面偿债能力 FiQx5}MMhu
apparent partner 表面合伙人 \#A=twp
application for personal assessment 个人入息课税申请书 Ay Obaa5
application of fund 资金应用 *I}_B\kY
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 :tA|g
appointed actuary 委任精算师 CXsi
appointed auditor 委任核数师;委任审计师 Y%V|M0 0`
appointed trustee 委任的受托人 j;k(AM<
appointer 委任人 A<&
:-Zz
apportioned pro rata 按比例分摊 0+\~^
apportionment 分配;分摊 ^8V cm*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DjT ekn
apportionment formula 分摊方程式 ,j ('QvavJ
apportionment of estate duty 遗产税的分摊 X; gN[
appraisal 估价;评估 JqdNO:8
appreciable growth 可观增长 QJG]z'c+
appreciable impact 显着影响 UI4Xv
appreciable increase 可观增长 M]>JI'8
appreciation 增值;升值 B`4[@$
appreciation against other currencies 相对其他货币升值 Wsr #YNhx|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q
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appreciation tax 增值税 |7CH
appropriation 拨款;拨用;拨付 iK"j@1|
appropriation account 拨款帐目 YJ5;a\QxN
Appropriation Bill 拨款法案 C3 %, pDh
appropriation-in-aid system 补助拨款办法 w^*jhvV%kW
approved assets 核准资产 vR?L/G^.
approved basket stock 认可一篮子证券 +M\*C#
approved budget 核准预算 1?(mE7H#
approved charitable donation 认可慈善捐款 5m+:GiI
approved charitable institution 认可慈善机构 Hc@Z7eQ3^
approved currency 核准货币;认可货币 B%Yb+M&K
approved estimates 核准预算 ~X;(m<f2
approved estimates of expenditure 核准开支预算 Ej1
[ry
approved overseas insurer 核准海外保险人 Oz9k.[j(
approved overseas trust company 核准海外信托公司 rrSA.J{
approved pooled investment fund 核准汇集投资基金 'FBvAk6
approved provident fund scheme 认可公积金计划 qR_"aQ7s2
approved provision 核准拨款 !UUh7'W4u
approved redeemable share 核准可赎回股份
is}Fy>9i
approved regional stock 认可地区性证券 MjU>qx::
approved retirement scheme 认可退休金计划 p Nu13o~
approved subordinated loan 核准附属贷款 0nAeeVz|
arbitrage 套戥;套汇;套利 i[ BR"(
arbitrageur 套戥者;套汇者 33\b@F7
b
arbitrary amount 临时款项 \Mlj
7.u]
arrangement 措施;安排;协定 GX_Lxc_<f
arrears 欠款 S$"A[
arrears of pay 欠付薪酬 f|VP_o<
arrears of revenue 逾期未收税款;逾期未收的帐项 YKh%`Y1<
articles of association 组织章程;组织细则;组织章程细则 LM _4.J
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 cQPH le2
ascertainment of profit 确定利润 cf@#a@7m9
"Asia Clear" “亚洲结算系统”