allotment 分配;配股 bb}?h]a
allotment notice 股份配售通知;配股通知 16?C@`S>
allotment of shares 股份分配 $HxS:3D%D
allowable 可获宽免;免税的 "Tv:*L5
allowable business loss 可扣除的营业亏损 }I]W'<jY
allowable expenses 可扣税的支出 Hv8H.^D>
allowance 免税额;津贴;备抵;准备金 .>wFztK
allowance for debts 债项的免税额 =},{8fZ4
allowance for depreciation by wear and tear 耗损折旧免税额 jFG5)t<D
allowance for funeral expenses 殡殓费的免税额 s%^o*LQ|9
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 XddHP;x
allowance for repairs and outgoings 修葺及支出方面的免税额 bs
BZE
allowance to debtor 给债务人的津贴 +2Z#M
alteration of capital 资本更改 0U%Xm[:
alternate trustee 候补受托人 ^&-a/'D$,
amalgamation 合并 vlu$!4I
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x2@,9OUx
ambit of charges 征税范围;收费范围 gvGi%g
q
amended valuation 经修订的估值 +YuzpuxjJ
American Commodities Exchange 美国商品交易所 7OE[RX8!f
American Express Bank Limited 美国运通银行 <XvYa{t]{
American Stock Exchange 美国证券交易所 2kVp_=c
amortization 摊销 4#7Umj
amount due from banks 存放银行同业的款项 ewym1}o
amount due from banks abroad 存放海外银行同业的款项 xHe^"LL
amount due from holding companies 控股公司欠款 Dp`HeSKU^
amount due from local banks 存放本港银行同业的款项 SY|Ez!tU:N
amount due to banks 银行同业的存款 p/3BD&6
amount due to banks abroad 海外银行同业的存款 5j`v`[B;
amount due to holding companies 控股公司存款 1AT'S;`
amount due to local banks 本港银行同业的存款 @/ k x
er
amount due to outport banks 外埠银行同业的存款 `36N
n+A
amount for note issue 发行纸币的款额 'bPk'pj9
amount of bond 担保契据的款额 D^|7#b,zcH
amount of consideration 代价款额 fnWsm4
amount of contribution 供款数额 +6oG@
amount of indebtedness 负债款额 T/NjNEd#
amount of principal of the loan 贷款本金额 v8~YR'T0`V
amount of rates chargeable 应征差饷数额 :!']p2B
amount of share capital 股本额 / gu3@@h
amount of sums assured 承保款额 {_(+>v"eJ
amount of variation 变动幅度 Hd374U<8]T
amount of vote 拨款数额 T
.hb#oO
amount payable 应付款额 ?@DNsVwb
amount receivable 应收款额 x6%#wsvS
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "wINBya'M
analysis 分析 H-2_j
ancillary risk 附属风险 sUbFRq
annual account 周年帐目;周年帐目报表;年度决算;年结 `.8UKSH+
annual accounting date 年结日期 s/h7G
}Mu
annual allowance 每年免税额;年积金;年度津贴;年津 SM<d
annual balance 年度余额 e#khl9j*bt
annual disposable income 每年可动用收入 3~<}bee5|q
annual estimates 周年预算 b2s~%}T
annual fee 年费 lQL:3U0DjU
annual general meeting 周年大会 'hF@><sqk
annual growth rate 年增率;每年增长率 0;<OYbm3<
annual long-term supplement 长期个案每年补助金 7E~4)k0<
annual pensionable emolument 可供计算退休金的年薪 s:b"\7
annual report 年报 CV3DMA
Annual Report on the Consumer Price Index 《消费物价指数年报》 6c &Y
annual return 周年报表;周年申报表;每年报税表格
Uouq>N
Annual Return Rules 《周年报表规则》 vI|As+`$d
annual review of consumer prices 每年消费物价回顾 nvH|Ngg Q
annual roll-forward basis 逐年延展方式 SK-W%t
annual salary 年薪 W>/UBN3
annual statement 年度报表;年度决算表 t!t=|JNf{
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 $H;+}VQ
annuitant 年金受益人 anC+r(jjg9
annuity 年金 Dft%ip2
annuity contract 年金合约 lkwh'@s.
annuity on human life 人寿年金 e "n|jRh
antecedent debt 先前的债项 c3W
BALdh
ante-dated cheque 倒填日期支票 gt@SuX!@{^
anticipated expenditure 预期开支 ,ux+Qz5(
anticipated net profit 预期纯利 }dKLMNqPA
anticipated revenue 预期收入 J*K<FFp3<
anti-inflation measure 反通货膨胀措施 Bm}iU~(Z`
anti-inflationary stance 反通货膨胀立场 tN2 W8d
apparent deficit 表面赤字 (3W&AM
apparent financial solvency 表面偿债能力 2*Q3.2 Z
apparent partner 表面合伙人 * <q4S(l
application for personal assessment 个人入息课税申请书 m8AAp1=
application of fund 资金应用 '\t7jQ
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 /[?Jylj
appointed actuary 委任精算师 Ue! Q. "
appointed auditor 委任核数师;委任审计师 g_M^E-3
appointed trustee 委任的受托人 l{Er+)a
appointer 委任人 JJ-i_5\q
apportioned pro rata 按比例分摊 (}jL_
E
apportionment 分配;分摊 Rsn^eR
6^
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t3>$|}O]t
apportionment formula 分摊方程式 oIxH 3T
apportionment of estate duty 遗产税的分摊 q~h:<,5
appraisal 估价;评估 s.rT]
appreciable growth 可观增长 .eY`Ri<3t
appreciable impact 显着影响 ZAeQ~ j~
appreciable increase 可观增长 }p{;^B
appreciation 增值;升值 4swKjN
&
appreciation against other currencies 相对其他货币升值 M2p<u-6
"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2LK]Q/WG,+
appreciation tax 增值税 M=[th
appropriation 拨款;拨用;拨付 Nb1J
~v
appropriation account 拨款帐目 2GUupnQkD
Appropriation Bill 拨款法案 k%Eh{dA
appropriation-in-aid system 补助拨款办法 >[Rz
<yv
approved assets 核准资产 #_fY4vEO
approved basket stock 认可一篮子证券 |D<+X^0'
approved budget 核准预算 sg$4G:l
approved charitable donation 认可慈善捐款 H&K3"Ulw
approved charitable institution 认可慈善机构 pl\b-
approved currency 核准货币;认可货币 X:{WZs"[x
approved estimates 核准预算 4+Ti7p06&\
approved estimates of expenditure 核准开支预算 (:OHyeNt
approved overseas insurer 核准海外保险人 "kr,x3
=
approved overseas trust company 核准海外信托公司 ]QS](BbD:
approved pooled investment fund 核准汇集投资基金 q^]tyU!w
approved provident fund scheme 认可公积金计划 ?Pnx~m{%*
approved provision 核准拨款 7E\gxQ(vU
approved redeemable share 核准可赎回股份 WW6yFriuW
approved regional stock 认可地区性证券 [>p6
approved retirement scheme 认可退休金计划
f`J|>Vk
approved subordinated loan 核准附属贷款 f~*K {7
arbitrage 套戥;套汇;套利 =GTD"*vwr
arbitrageur 套戥者;套汇者 lY,/ W
arbitrary amount 临时款项 QkE,T0,/?h
arrangement 措施;安排;协定 $iHoOYx]<
arrears 欠款 :x+ig5
arrears of pay 欠付薪酬 }{mG/(LX8
arrears of revenue 逾期未收税款;逾期未收的帐项 w+Vk3c5uI)
articles of association 组织章程;组织细则;组织章程细则 "Z~`e]>
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,R}Z=w#
ascertainment of profit 确定利润 zAI|Jv@
"Asia Clear" “亚洲结算系统”