allotment 分配;配股 (lGaPMEU}
allotment notice 股份配售通知;配股通知 :Ub
M !
allotment of shares 股份分配 js8{]04y
allowable 可获宽免;免税的 }?@rO`:EF+
allowable business loss 可扣除的营业亏损 z OSs[[
allowable expenses 可扣税的支出 XgxX.`H7
allowance 免税额;津贴;备抵;准备金 ?0
m\(#
allowance for debts 债项的免税额 (^5 7UmFv]
allowance for depreciation by wear and tear 耗损折旧免税额 Mze;k3
allowance for funeral expenses 殡殓费的免税额 [tH-D$V
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 a3VM'
allowance for repairs and outgoings 修葺及支出方面的免税额 cPl`2&p
allowance to debtor 给债务人的津贴 |hO~X~P
alteration of capital 资本更改 >rP#ukr5
alternate trustee 候补受托人 @_"9D y Y%
amalgamation 合并 &tZG
@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wfz\`y
ambit of charges 征税范围;收费范围 r&2~~_d3y
amended valuation 经修订的估值 /\w)>0
American Commodities Exchange 美国商品交易所 R@*O!bD
American Express Bank Limited 美国运通银行 ; h`0ir4[A
American Stock Exchange 美国证券交易所 R.s^o]vT
amortization 摊销 $%%os6y2v
amount due from banks 存放银行同业的款项 +hRmO
amount due from banks abroad 存放海外银行同业的款项 yCXrVN:`,
amount due from holding companies 控股公司欠款 4:sjH.u<
amount due from local banks 存放本港银行同业的款项 Rm5Kkzd0o
amount due to banks 银行同业的存款 "iM~Hy
amount due to banks abroad 海外银行同业的存款 -@F fU2
amount due to holding companies 控股公司存款 W>=o*{(YO
amount due to local banks 本港银行同业的存款 ^@"H1
amount due to outport banks 外埠银行同业的存款 Pe_!?:vF
amount for note issue 发行纸币的款额 >;#=gM
amount of bond 担保契据的款额 jr /lk
amount of consideration 代价款额 ph}j[Co
amount of contribution 供款数额 teW6;O_
amount of indebtedness 负债款额 y
E\wj
amount of principal of the loan 贷款本金额 a|BcnYN
amount of rates chargeable 应征差饷数额 s3 ;DG
amount of share capital 股本额 m$
LVCB
amount of sums assured 承保款额 #-Z8Z
i"44
amount of variation 变动幅度 D-U<u@A4
amount of vote 拨款数额 X]y)ZF26
amount payable 应付款额 $fpq
3
amount receivable 应收款额 tURc bwV
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JTqq0OD}
analysis 分析 EQe5JFR
ancillary risk 附属风险 +"ueq
annual account 周年帐目;周年帐目报表;年度决算;年结 &5%dhc4&!&
annual accounting date 年结日期 ow/57P
annual allowance 每年免税额;年积金;年度津贴;年津 \@~UDP]7
annual balance 年度余额 @-)t
M.8~
annual disposable income 每年可动用收入 ,WQ^tI=O
annual estimates 周年预算 P(
SZ68
annual fee 年费 fIocq
annual general meeting 周年大会 8CC/ BOe
annual growth rate 年增率;每年增长率 J RPSvP\
annual long-term supplement 长期个案每年补助金 \]Dt4o*yZ
annual pensionable emolument 可供计算退休金的年薪 =pIy
annual report 年报 9]>iSG^H
Annual Report on the Consumer Price Index 《消费物价指数年报》 f{lZKfrp
annual return 周年报表;周年申报表;每年报税表格 _Hd{sd#xX1
Annual Return Rules 《周年报表规则》 [Qdq}FYr
annual review of consumer prices 每年消费物价回顾 _0pO8o-x
annual roll-forward basis 逐年延展方式 XTeb9h)3
annual salary 年薪 Vh<A2u3&
annual statement 年度报表;年度决算表 +jqj6O@Tjr
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 [`Cq\mI-W
annuitant 年金受益人 DXQi-+?
annuity 年金 i
bdO*E
annuity contract 年金合约 [WB{T3j
annuity on human life 人寿年金 2uk x (Z
antecedent debt 先前的债项 quo^fqS&a
ante-dated cheque 倒填日期支票 . -"E^f
anticipated expenditure 预期开支 S='syq>Aok
anticipated net profit 预期纯利 oh#>
5cA8
anticipated revenue 预期收入 \Xt)E[
anti-inflation measure 反通货膨胀措施 pGIe=Um0W
anti-inflationary stance 反通货膨胀立场 ArI]`h'W
apparent deficit 表面赤字 m=b~i^@
apparent financial solvency 表面偿债能力 M8@_Uj
apparent partner 表面合伙人 a}d6
o;li
application for personal assessment 个人入息课税申请书 ze'.Y%]
application of fund 资金应用 -qe bQv
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 l#@&~f[
appointed actuary 委任精算师 n~Szf
appointed auditor 委任核数师;委任审计师 |z^pL1Z]5
appointed trustee 委任的受托人 b>~RSO*
appointer 委任人 2 [!Mx&^
apportioned pro rata 按比例分摊 ;t]|15]u
apportionment 分配;分摊 mYNEz
@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .h;S
e
apportionment formula 分摊方程式 "L3Xd][
apportionment of estate duty 遗产税的分摊 E/za@W
appraisal 估价;评估 Z,WW]
Y,$
appreciable growth 可观增长 >WM3|
appreciable impact 显着影响 `ycU-m==
appreciable increase 可观增长 V+w u
appreciation 增值;升值 qi+&|80T.
appreciation against other currencies 相对其他货币升值 GJ}.\EaAJ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -{9Gagy2&
appreciation tax 增值税 9DEh*%q
appropriation 拨款;拨用;拨付 g]`bnZ7
appropriation account 拨款帐目 ggou*;'
Appropriation Bill 拨款法案 P 4;{jG
appropriation-in-aid system 补助拨款办法 [U_[</L7
approved assets 核准资产 gKL1c{BV
approved basket stock 认可一篮子证券 @+^c"=d1S
approved budget 核准预算 5a(<%Q
<"
approved charitable donation 认可慈善捐款 Dw |3Z
approved charitable institution 认可慈善机构 MB*u-N0v
approved currency 核准货币;认可货币 Kzk
gWMM
approved estimates 核准预算 m4gU*?
approved estimates of expenditure 核准开支预算 8U^D(jrz
approved overseas insurer 核准海外保险人 p`GWhI?
approved overseas trust company 核准海外信托公司 l(Cf7o!
approved pooled investment fund 核准汇集投资基金 `{G?>z Fp
approved provident fund scheme 认可公积金计划 >38
Lt\
approved provision 核准拨款 C|6{fd4?
approved redeemable share 核准可赎回股份 T_~KxQ
approved regional stock 认可地区性证券 6+8mV8{-8
approved retirement scheme 认可退休金计划 d_iY&-gq/
approved subordinated loan 核准附属贷款 [EGx
arbitrage 套戥;套汇;套利 >h[(w
arbitrageur 套戥者;套汇者 @xJCn}`Zj
arbitrary amount 临时款项 Q>IH``1*e
arrangement 措施;安排;协定 .&chdVcxyS
arrears 欠款 ycjJbL(.
arrears of pay 欠付薪酬 E!@/N E\-
arrears of revenue 逾期未收税款;逾期未收的帐项 MW]8;`|jC
articles of association 组织章程;组织细则;组织章程细则 C*O
,rm}
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Y*\6o7
ascertainment of profit 确定利润 hrT%XJl
"Asia Clear" “亚洲结算系统”