allotment 分配;配股 >!oN+8[~
allotment notice 股份配售通知;配股通知 Kc(_?`
allotment of shares 股份分配 7i'vAOnw^
allowable 可获宽免;免税的 10DS
allowable business loss 可扣除的营业亏损 =B/^c>w2
allowable expenses 可扣税的支出 ^@)+P/&
allowance 免税额;津贴;备抵;准备金 \myj Y
allowance for debts 债项的免税额 (0k0gq;
allowance for depreciation by wear and tear 耗损折旧免税额 5]F9o9]T
allowance for funeral expenses 殡殓费的免税额 #{]=>n)j
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 YZnrGkQ
allowance for repairs and outgoings 修葺及支出方面的免税额 SGbo|Xe7:
allowance to debtor 给债务人的津贴 !.F\v.
alteration of capital 资本更改 QF^AnB
alternate trustee 候补受托人 --]\z* x
amalgamation 合并 6?t5g4q*nn
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jQ[Z*^"}
ambit of charges 征税范围;收费范围 u&g} !Smc8
amended valuation 经修订的估值 pGOS'.K%t8
American Commodities Exchange 美国商品交易所 NyGF57v[M
American Express Bank Limited 美国运通银行 rKjQEO$yi
American Stock Exchange 美国证券交易所 J=Jw"? f
amortization 摊销 ~L1N1Z)Kk
amount due from banks 存放银行同业的款项 > Euput\
amount due from banks abroad 存放海外银行同业的款项 u!X2ju<
amount due from holding companies 控股公司欠款 36j.is
amount due from local banks 存放本港银行同业的款项 ^ZV xBQKg
amount due to banks 银行同业的存款 8m9G^s`[
amount due to banks abroad 海外银行同业的存款 +wio:==
amount due to holding companies 控股公司存款 :b
;5O3:B
amount due to local banks 本港银行同业的存款 7/~"\nN:/
amount due to outport banks 外埠银行同业的存款 ~ PP GU1
amount for note issue 发行纸币的款额 A8A+ImwO"
amount of bond 担保契据的款额 Q647a}
amount of consideration 代价款额
2R_k$kHl
amount of contribution 供款数额 a`{'u)@
amount of indebtedness 负债款额 pjoI};
amount of principal of the loan 贷款本金额 wbpxJtJB
amount of rates chargeable 应征差饷数额 sS0psw1
amount of share capital 股本额 |l~ADEg
amount of sums assured 承保款额 |W::\yu6
amount of variation 变动幅度 T xN5K`q
amount of vote 拨款数额 Xau.4&\d
amount payable 应付款额 :3G9YjzC}
amount receivable 应收款额
d,H%
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E+>;tLw3j
analysis 分析 B
51LZP
ancillary risk 附属风险 "JGa
w_o
annual account 周年帐目;周年帐目报表;年度决算;年结 kP| !!N
annual accounting date 年结日期 y"]> Rr
annual allowance 每年免税额;年积金;年度津贴;年津 D2hvf^g'*
annual balance 年度余额 >0m-S :lk
annual disposable income 每年可动用收入 PJ_|=bn
annual estimates 周年预算 j9qN!.~mM
annual fee 年费 !K@yB)9
annual general meeting 周年大会 sO*6F`eiZ
annual growth rate 年增率;每年增长率 "y`?KY$[N
annual long-term supplement 长期个案每年补助金 00Rk %QV
annual pensionable emolument 可供计算退休金的年薪 ?@u
&3/&
annual report 年报 R@EFG%|`_
Annual Report on the Consumer Price Index 《消费物价指数年报》 B
O"+m
annual return 周年报表;周年申报表;每年报税表格 NN$`n*;l
Annual Return Rules 《周年报表规则》 D~{)\;w^!
annual review of consumer prices 每年消费物价回顾 \jfW$TtZm
annual roll-forward basis 逐年延展方式 E85 03
annual salary 年薪 ^a]i&o[c
annual statement 年度报表;年度决算表 FX'W%_f,
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4gZN~_AI<
annuitant 年金受益人 5|/vc*m_0'
annuity 年金 [R~HhM
annuity contract 年金合约 Hnaq+ _]
annuity on human life 人寿年金 <ImeZ'L7
antecedent debt 先前的债项 4SOj>(a#
ante-dated cheque 倒填日期支票 u|Ai<2b$
anticipated expenditure 预期开支 65}:2l2<
anticipated net profit 预期纯利 o 1b#q/
anticipated revenue 预期收入 G%P]qi
anti-inflation measure 反通货膨胀措施 U_J|{*4S.!
anti-inflationary stance 反通货膨胀立场 c=K M[s.
apparent deficit 表面赤字 ;uJVY)7a
apparent financial solvency 表面偿债能力 {k)MC)%
apparent partner 表面合伙人 k4|YaGhf
application for personal assessment 个人入息课税申请书 '3xSzsDn
application of fund 资金应用 fpqKa r
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 .h6h&[TEU
appointed actuary 委任精算师 +yTL
appointed auditor 委任核数师;委任审计师 "47nc1T+n
appointed trustee 委任的受托人 H
@6
appointer 委任人 WT0U)x( m5
apportioned pro rata 按比例分摊 SQHVgj
apportionment 分配;分摊 .FC1:y<aO
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =l\D7s
apportionment formula 分摊方程式 MdPwuXI
apportionment of estate duty 遗产税的分摊 bySw#h_
appraisal 估价;评估 9:m+mpL=9
appreciable growth 可观增长 oo qNPLa
appreciable impact 显着影响 [~;9Mi.XL
appreciable increase 可观增长 C{,nDa?|
appreciation 增值;升值 3}vlj:L
appreciation against other currencies 相对其他货币升值 O[m
+5+
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H<q:+
appreciation tax 增值税 KSexG:Xb
appropriation 拨款;拨用;拨付 ClEtw
appropriation account 拨款帐目 ]02V,'x
Appropriation Bill 拨款法案 }b{N[
appropriation-in-aid system 补助拨款办法 [`:\(( 8
approved assets 核准资产 QM$?}>:
approved basket stock 认可一篮子证券 4iw+3 Q|
approved budget 核准预算 %@IR7v~
approved charitable donation 认可慈善捐款 ;\H2U.
approved charitable institution 认可慈善机构 N_T;&wibO
approved currency 核准货币;认可货币 _LS=O@s^
approved estimates 核准预算 Kg%_e9nj#
approved estimates of expenditure 核准开支预算 Y/4B*>kl
approved overseas insurer 核准海外保险人 <?I~ +
approved overseas trust company 核准海外信托公司 +Oxl1fDf
approved pooled investment fund 核准汇集投资基金 Ltu;sw
approved provident fund scheme 认可公积金计划 U"ZDt
approved provision 核准拨款 UrtN3icph
approved redeemable share 核准可赎回股份 !W6]+
approved regional stock 认可地区性证券 >Rr]e`3wG
approved retirement scheme 认可退休金计划 NTn-4iJy
approved subordinated loan 核准附属贷款 .qHgQ_%
arbitrage 套戥;套汇;套利 ]v+\v re
arbitrageur 套戥者;套汇者 uh GL1{
arbitrary amount 临时款项 3cs'Oz<w
arrangement 措施;安排;协定 +DU}f;O8v
arrears 欠款 tn}9(Oa)
arrears of pay 欠付薪酬 K/08F|]a
arrears of revenue 逾期未收税款;逾期未收的帐项 Bt.WRRpAB
articles of association 组织章程;组织细则;组织章程细则 {!<zk+h$
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u6D>^qF}@'
ascertainment of profit 确定利润 z,^baU
"Asia Clear" “亚洲结算系统”