allotment 分配;配股 YsMM$rjP+
allotment notice 股份配售通知;配股通知 \(MIDCZ@-
allotment of shares 股份分配 v5F+@ug
allowable 可获宽免;免税的 tZG l^mA"g
allowable business loss 可扣除的营业亏损 MD^,"!A
allowable expenses 可扣税的支出 !z1\#|>
allowance 免税额;津贴;备抵;准备金 x5|^p=
allowance for debts 债项的免税额 \U3v5|Q
allowance for depreciation by wear and tear 耗损折旧免税额 k<|}&<h
allowance for funeral expenses 殡殓费的免税额 GC~nr-O
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 q
BIekQT
allowance for repairs and outgoings 修葺及支出方面的免税额 nMK$&h,{
allowance to debtor 给债务人的津贴 zI0d
alteration of capital 资本更改 r
)HZaq
alternate trustee 候补受托人 ? G`6}NP
amalgamation 合并 Wu" 1M^a
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UM/!dt}DnF
ambit of charges 征税范围;收费范围 |BUgsE
amended valuation 经修订的估值 f^ja2.*%?
American Commodities Exchange 美国商品交易所 .1}1e;f-
American Express Bank Limited 美国运通银行 d'"|Qg_'
American Stock Exchange 美国证券交易所 2M*i'K;;)P
amortization 摊销 Qvty;2$o@
amount due from banks 存放银行同业的款项 B Dp")[l
amount due from banks abroad 存放海外银行同业的款项 \,fa"^8
amount due from holding companies 控股公司欠款 7=D,D+f
amount due from local banks 存放本港银行同业的款项 o*Xfgc
amount due to banks 银行同业的存款 ;80^ GDk~S
amount due to banks abroad 海外银行同业的存款 >C19Kie72
amount due to holding companies 控股公司存款 bZ_TW9mq
amount due to local banks 本港银行同业的存款 tY>Zy1hlI
amount due to outport banks 外埠银行同业的存款 16>D?;2o(
amount for note issue 发行纸币的款额 zu.B>INe
amount of bond 担保契据的款额 =P%&]5ts
amount of consideration 代价款额 Mg2 e0}{
amount of contribution 供款数额 rvlvk"
amount of indebtedness 负债款额 p="0Y<2l
amount of principal of the loan 贷款本金额 !Sw=ns7
amount of rates chargeable 应征差饷数额 M!kSt1
amount of share capital 股本额 1+gF fKq
amount of sums assured 承保款额 #N"u 0
amount of variation 变动幅度 |j-ng;
amount of vote 拨款数额 KIi:5Y
amount payable 应付款额 *`rfD*
amount receivable 应收款额 O,9^R
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @({=~
W^
analysis 分析 E%DT;1
ancillary risk 附属风险 x9AFN
annual account 周年帐目;周年帐目报表;年度决算;年结 S@Rd>4
annual accounting date 年结日期 l^d' 8n
annual allowance 每年免税额;年积金;年度津贴;年津 } lDX3h
annual balance 年度余额 B;?)X&n|X
annual disposable income 每年可动用收入 }W'4(V;:
annual estimates 周年预算 ]'"Sa<
->
annual fee 年费 33EF/k3vW
annual general meeting 周年大会 8]Tv1Wc
annual growth rate 年增率;每年增长率 P%)r4+at
annual long-term supplement 长期个案每年补助金 2Kf/I d1
annual pensionable emolument 可供计算退休金的年薪 [@ev%x,
annual report 年报 lcm3wJ'w
Annual Report on the Consumer Price Index 《消费物价指数年报》 EG`6T
annual return 周年报表;周年申报表;每年报税表格 Scx!h. \5
Annual Return Rules 《周年报表规则》 p0WUF\
"
annual review of consumer prices 每年消费物价回顾 p<{P#?4 g
annual roll-forward basis 逐年延展方式 #-\5O
annual salary 年薪 :-5[0Mx=
annual statement 年度报表;年度决算表 tj'~RQvO
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 Uns%6o
annuitant 年金受益人 Ps>:|j+
annuity 年金 s~].iQJ{B
annuity contract 年金合约 v
UVFW'-
annuity on human life 人寿年金 F_(~b
antecedent debt 先前的债项 QM#Vl19>j(
ante-dated cheque 倒填日期支票 '9Z`y_~)G
anticipated expenditure 预期开支 u\Ylo.)b
anticipated net profit 预期纯利 L7Hv)
anticipated revenue 预期收入 @<{%r
anti-inflation measure 反通货膨胀措施 Sz@z
0'
anti-inflationary stance 反通货膨胀立场 O7Jux-E1C
apparent deficit 表面赤字 9zb1t1[W
apparent financial solvency 表面偿债能力 :Y\ ~[Y
apparent partner 表面合伙人 l)vC=V6MG
application for personal assessment 个人入息课税申请书 |67Jw2
application of fund 资金应用 V:GypY)
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 E<Zf!!3
appointed actuary 委任精算师 J?w_DQa
appointed auditor 委任核数师;委任审计师 R\5,H!V9n
appointed trustee 委任的受托人 ?a3wBy
appointer 委任人 \^*:1=|7u]
apportioned pro rata 按比例分摊 `z\hQ%1!F
apportionment 分配;分摊 tkT,M,]?9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X7h
uc*
apportionment formula 分摊方程式 JI[8n$pr]
apportionment of estate duty 遗产税的分摊 [j-?)
appraisal 估价;评估 S(Af o`
appreciable growth 可观增长 ANFes*8j
appreciable impact 显着影响 ud r\\5
appreciable increase 可观增长 =^rt?F4
appreciation 增值;升值 Qdq;C,}Ai.
appreciation against other currencies 相对其他货币升值 @W>@6E
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c$!?4z_.
appreciation tax 增值税 q4[}b-fF
appropriation 拨款;拨用;拨付 <E4(KE
appropriation account 拨款帐目 UHZ&7jfl
Appropriation Bill 拨款法案 ^)~Smj^d
appropriation-in-aid system 补助拨款办法 x 4+WZYv3
approved assets 核准资产 -/pz3n
approved basket stock 认可一篮子证券 }ouGxs+^[
approved budget 核准预算 miaH,hm
approved charitable donation 认可慈善捐款 y>y2,x+[
approved charitable institution 认可慈善机构 Xe%J{
approved currency 核准货币;认可货币 bg i_QB#k\
approved estimates 核准预算 k9}8xpH
approved estimates of expenditure 核准开支预算 X\h.@+f=
approved overseas insurer 核准海外保险人 hn8xs5vN
approved overseas trust company 核准海外信托公司 [t?tLUg|6
approved pooled investment fund 核准汇集投资基金 x
vs=T
approved provident fund scheme 认可公积金计划 $Y|OGZH8E
approved provision 核准拨款 _d@YLd78P
approved redeemable share 核准可赎回股份 tTy !o=
approved regional stock 认可地区性证券 Y1-dpML
approved retirement scheme 认可退休金计划 zWC| Qe
approved subordinated loan 核准附属贷款 Zo<)r2|O.
arbitrage 套戥;套汇;套利 <-v
zS;
arbitrageur 套戥者;套汇者 HDHG~<s
arbitrary amount 临时款项 \#HW.5
arrangement 措施;安排;协定 &u2;S?7m
arrears 欠款 $H@SXx
arrears of pay 欠付薪酬 uCDe>Q4@/
arrears of revenue 逾期未收税款;逾期未收的帐项 ;d6Dm)/(
articles of association 组织章程;组织细则;组织章程细则 BYq80Vk%
@
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 XPX?+W=mv
ascertainment of profit 确定利润 ['IH*gi
"Asia Clear" “亚洲结算系统”