allotment 分配;配股 bm poptfL
allotment notice 股份配售通知;配股通知 Z;y(D_;_
allotment of shares 股份分配 5x"eM=
allowable 可获宽免;免税的 =2@V}
allowable business loss 可扣除的营业亏损 0.[t
EnLZ
allowable expenses 可扣税的支出 ~P BJ~j+G
allowance 免税额;津贴;备抵;准备金 89x;~D1
allowance for debts 债项的免税额 \V#fl
allowance for depreciation by wear and tear 耗损折旧免税额 &%`WXe-`R
allowance for funeral expenses 殡殓费的免税额 GH \
Sy
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 8.:WMH`
allowance for repairs and outgoings 修葺及支出方面的免税额 4L_)@n}
allowance to debtor 给债务人的津贴 e}+Zj'5
alteration of capital 资本更改 Wv||9[Rd
alternate trustee 候补受托人
b|-S;cw
amalgamation 合并 F:og :[
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !Ahxi);a
ambit of charges 征税范围;收费范围 ^yX >^1
amended valuation 经修订的估值 "hk {"0E
American Commodities Exchange 美国商品交易所 r{KQ3j9O
American Express Bank Limited 美国运通银行 <$u\PJF7_^
American Stock Exchange 美国证券交易所 sYbmL`{
amortization 摊销 Mc&Fj1h5
amount due from banks 存放银行同业的款项 E=V
p%08(
amount due from banks abroad 存放海外银行同业的款项 ;
!A=YXB
amount due from holding companies 控股公司欠款 ]$=#:uf
amount due from local banks 存放本港银行同业的款项 OT0IGsJ"'
amount due to banks 银行同业的存款 oFGWI#]ts>
amount due to banks abroad 海外银行同业的存款 ?,i}Qr [Q
amount due to holding companies 控股公司存款 ~=Q^]y,
amount due to local banks 本港银行同业的存款 {&J~P&,k
amount due to outport banks 外埠银行同业的存款 wXtp(YwlH
amount for note issue 发行纸币的款额 adPd}rt;
amount of bond 担保契据的款额 GT<!e]=6
amount of consideration 代价款额 X'U~g$"(+
amount of contribution 供款数额 M@o^V(j
amount of indebtedness 负债款额 =*R6O,
amount of principal of the loan 贷款本金额 p-r[M5;-^Q
amount of rates chargeable 应征差饷数额 R?IRE91 :
amount of share capital 股本额 n,d)Wwe_`y
amount of sums assured 承保款额 \ef:H&r
amount of variation 变动幅度 BOWBD@y
amount of vote 拨款数额 CXi[$nF3
amount payable 应付款额 !hFhw1
amount receivable 应收款额 loC~wm%Ql
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W>5[_d
analysis 分析 5+Ao.3Xn
ancillary risk 附属风险 }|%1LL^pB
annual account 周年帐目;周年帐目报表;年度决算;年结 53 -Owjpx
annual accounting date 年结日期 {A'*3(8
annual allowance 每年免税额;年积金;年度津贴;年津 #; f50j!r
annual balance 年度余额 AvPPsN0
annual disposable income 每年可动用收入 F0~<p[9Nx
annual estimates 周年预算 Mo5b
@
[
annual fee 年费 l))Q/8H
annual general meeting 周年大会 Z&79: 9=#>
annual growth rate 年增率;每年增长率 l
u8*+.V
annual long-term supplement 长期个案每年补助金 `2hg?(ul
annual pensionable emolument 可供计算退休金的年薪 |#sOa
annual report 年报 xP,b/T#a
Annual Report on the Consumer Price Index 《消费物价指数年报》 NWP!V@
WG
annual return 周年报表;周年申报表;每年报税表格 Y2;2Exp^
Annual Return Rules 《周年报表规则》 i4]oE&G
annual review of consumer prices 每年消费物价回顾 g+5c"Yk+u~
annual roll-forward basis 逐年延展方式
;s;3cC!
annual salary 年薪 tt#dO@G#Fe
annual statement 年度报表;年度决算表 [Ky3WppR
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 R8_I ASs
annuitant 年金受益人 l*6Zh"o:
annuity 年金 SZEi+CRs0
annuity contract 年金合约 a HVzBcCPh
annuity on human life 人寿年金 %pxO<O
antecedent debt 先前的债项 /M+Du,
ante-dated cheque 倒填日期支票 =~k
c7f{
anticipated expenditure 预期开支 :m(DRD
anticipated net profit 预期纯利 Mc<u?H
anticipated revenue 预期收入 +<j7^AEG
anti-inflation measure 反通货膨胀措施 1Qu@pb^
anti-inflationary stance 反通货膨胀立场 ^5.XQ0n
apparent deficit 表面赤字 X6",Xr!{
apparent financial solvency 表面偿债能力 n_3R Q6
apparent partner 表面合伙人 B]@25
application for personal assessment 个人入息课税申请书 yIrJaS-
application of fund 资金应用 &w#!
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 Fs].Fa
appointed actuary 委任精算师 AYgXqmH~+
appointed auditor 委任核数师;委任审计师
o8Gygi5
appointed trustee 委任的受托人 N+h05`
appointer 委任人 !?(7g2NP)
apportioned pro rata 按比例分摊 4(|yl^w
apportionment 分配;分摊 tq}45{FH3
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5nUJ9sqA
apportionment formula 分摊方程式 -^5467
apportionment of estate duty 遗产税的分摊 :
nQlS
appraisal 估价;评估 i'7+
?YL
appreciable growth 可观增长 ,wwO0,"y7
appreciable impact 显着影响 T!8^R|!a6
appreciable increase 可观增长 An$2='=/
appreciation 增值;升值 Z*q9vX
appreciation against other currencies 相对其他货币升值 @phVfP"M
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'gvR
?[!t
appreciation tax 增值税 l6y}>]
appropriation 拨款;拨用;拨付 FO5a<6
appropriation account 拨款帐目 aL( hWE
Appropriation Bill 拨款法案 XzHR^^;u"*
appropriation-in-aid system 补助拨款办法 o`,~#P|
approved assets 核准资产 0z8?6~M;<
approved basket stock 认可一篮子证券 ?%h$deJ
approved budget 核准预算 z@i4
approved charitable donation 认可慈善捐款 2S{P(B
approved charitable institution 认可慈善机构 TK
fN`6
approved currency 核准货币;认可货币 EU %,tp
approved estimates 核准预算 )63
$,y-;$
approved estimates of expenditure 核准开支预算 ,-4NSli
approved overseas insurer 核准海外保险人 $2Whb!7Z(
approved overseas trust company 核准海外信托公司 {]< G=]'
approved pooled investment fund 核准汇集投资基金 !g9k9 l
approved provident fund scheme 认可公积金计划 \&5V';
approved provision 核准拨款 eHy UY&N/
approved redeemable share 核准可赎回股份 WJ25fTsG
approved regional stock 认可地区性证券 Wn'a'
approved retirement scheme 认可退休金计划 bI55G#1G
approved subordinated loan 核准附属贷款 =FrB{Eu
arbitrage 套戥;套汇;套利 qcS.=Cj?)
arbitrageur 套戥者;套汇者 O\ZC$XF
arbitrary amount 临时款项 ];OvV ,*
arrangement 措施;安排;协定 P[2!D)A
arrears 欠款 rG}e\ziKuj
arrears of pay 欠付薪酬 IT1YF.i
arrears of revenue 逾期未收税款;逾期未收的帐项 x,!Dd
articles of association 组织章程;组织细则;组织章程细则 n^Ca?|}
,
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 YV<y-,Io
ascertainment of profit 确定利润 9%"7~YCDas
"Asia Clear" “亚洲结算系统”