allotment 分配;配股 t9D
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allotment notice 股份配售通知;配股通知 {B^pnLc
allotment of shares 股份分配 [%~NM/xu<
allowable 可获宽免;免税的 ^H!Lp[5c
allowable business loss 可扣除的营业亏损 v"
FO
allowable expenses 可扣税的支出 #313
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allowance 免税额;津贴;备抵;准备金 #W5Yw>$
allowance for debts 债项的免税额 m+T2vi
allowance for depreciation by wear and tear 耗损折旧免税额 9 z*(8d
allowance for funeral expenses 殡殓费的免税额 RKk"
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 i'HST|!j
allowance for repairs and outgoings 修葺及支出方面的免税额 vnZ/tF
allowance to debtor 给债务人的津贴 S7#0*2#[o
alteration of capital 资本更改 v=Mz I#0L
alternate trustee 候补受托人 c Vg$dt
amalgamation 合并 Q)dT(Td9~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y3M','H([
ambit of charges 征税范围;收费范围 4K #^dJnC
amended valuation 经修订的估值 va+m9R0
American Commodities Exchange 美国商品交易所
jl@K!=q
American Express Bank Limited 美国运通银行 !
F,s"
American Stock Exchange 美国证券交易所 hvcR.f)C>
amortization 摊销 ZjavD^ky
amount due from banks 存放银行同业的款项 x`3.Wu\
amount due from banks abroad 存放海外银行同业的款项 ,whM22Af~{
amount due from holding companies 控股公司欠款 .m'N7`VB
amount due from local banks 存放本港银行同业的款项 9BurjG1k?
amount due to banks 银行同业的存款 qL~Pjr>cF
amount due to banks abroad 海外银行同业的存款 C=EhY+5
amount due to holding companies 控股公司存款 vT}pbOTh
amount due to local banks 本港银行同业的存款 !
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amount due to outport banks 外埠银行同业的存款 %9.bu|`KK
amount for note issue 发行纸币的款额 ?e2Y`0
amount of bond 担保契据的款额 KK .cDAR
amount of consideration 代价款额 /Sh4pu"'
amount of contribution 供款数额 BDnBBbBrz
amount of indebtedness 负债款额 r3?5'S`
amount of principal of the loan 贷款本金额 >:fJhF@
amount of rates chargeable 应征差饷数额 9XY|V<}
amount of share capital 股本额 =mAGD*NK
u
amount of sums assured 承保款额 6yi/YM
amount of variation 变动幅度 $q.p
$JQ:
amount of vote 拨款数额 25w6KBTe;:
amount payable 应付款额 ~.!?5(AH8z
amount receivable 应收款额 N6f%>3%1|.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >4#tkv>S.
analysis 分析 H|x k${R`
ancillary risk 附属风险
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annual account 周年帐目;周年帐目报表;年度决算;年结 ?n73J wH
annual accounting date 年结日期 F^[M
annual allowance 每年免税额;年积金;年度津贴;年津 ,at-ci\'
annual balance 年度余额 ?WMi S]Q\
annual disposable income 每年可动用收入 }$
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annual estimates 周年预算 5Bzuj`
annual fee 年费 Ho:}Bn
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annual general meeting 周年大会 #{?m
annual growth rate 年增率;每年增长率 JO]`LF]
annual long-term supplement 长期个案每年补助金 e(4bx5<*
annual pensionable emolument 可供计算退休金的年薪 mp muziH
annual report 年报 _TV2)
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qdh"X^^
annual return 周年报表;周年申报表;每年报税表格 B44]NsYks~
Annual Return Rules 《周年报表规则》 ?BX
P}]
annual review of consumer prices 每年消费物价回顾 %y!
annual roll-forward basis 逐年延展方式 56VE[G
annual salary 年薪 -aTg>Q|g&
annual statement 年度报表;年度决算表 F9ZOSL
8Q
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 zvWO4\
annuitant 年金受益人 s}z(|IrH
annuity 年金 Xt
nIK
annuity contract 年金合约 tOu90gu
annuity on human life 人寿年金 %'$cH$%~J
antecedent debt 先前的债项 ^p'D <!6sK
ante-dated cheque 倒填日期支票 a-SB1-5jf
anticipated expenditure 预期开支 V;/
XG}M
anticipated net profit 预期纯利 $@lq}FQ%
anticipated revenue 预期收入 ]JGKL5~p
anti-inflation measure 反通货膨胀措施 ,dGFX]P
anti-inflationary stance 反通货膨胀立场 D>,$c
apparent deficit 表面赤字 QYFN:XZ
apparent financial solvency 表面偿债能力 @#G6z`,
apparent partner 表面合伙人 )1X' W
application for personal assessment 个人入息课税申请书 Q-H=wJ4R
application of fund 资金应用 \emT:Frb
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 sPZV>Q:zY
appointed actuary 委任精算师 \" 5F;J
appointed auditor 委任核数师;委任审计师 z+5u/t
appointed trustee 委任的受托人 (2hk <
appointer 委任人 }0(vR_x
apportioned pro rata 按比例分摊 W0p#Y h:{_
apportionment 分配;分摊 64IeCAMVo
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vQ9xG))
apportionment formula 分摊方程式 z22|Kv;w
apportionment of estate duty 遗产税的分摊 * wQZ'
appraisal 估价;评估
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appreciable growth 可观增长
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appreciable impact 显着影响 CU}
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appreciable increase 可观增长 g,{Ei]$>I
appreciation 增值;升值 iq[2H$
appreciation against other currencies 相对其他货币升值 reD[j,i&t.
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X(0:zb,#G*
appreciation tax 增值税 PLY-,Q&'
appropriation 拨款;拨用;拨付 J$e Z Lj
appropriation account 拨款帐目 ocDVCCkxg
Appropriation Bill 拨款法案 iZVT% A+q
appropriation-in-aid system 补助拨款办法 SIyS.!k>
approved assets 核准资产 bb0{-T)1
approved basket stock 认可一篮子证券 $6]x,C
t
approved budget 核准预算 7J)Hwl
approved charitable donation 认可慈善捐款 &].1[&M]
approved charitable institution 认可慈善机构 8B% O%*5`
approved currency 核准货币;认可货币 SFm.<^6
approved estimates 核准预算 F#3$p$;B$
approved estimates of expenditure 核准开支预算 lD+y,";
approved overseas insurer 核准海外保险人 LRLhS<9
approved overseas trust company 核准海外信托公司 R4K eUn"
approved pooled investment fund 核准汇集投资基金 }lQn]q
approved provident fund scheme 认可公积金计划 -
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approved provision 核准拨款 p-i]l.mT5
approved redeemable share 核准可赎回股份 II f >z_m
approved regional stock 认可地区性证券 nk?xNe4
approved retirement scheme 认可退休金计划 XxrO:$
approved subordinated loan 核准附属贷款 HS|
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arbitrage 套戥;套汇;套利 lhvZ*[[<)
arbitrageur 套戥者;套汇者 ;7hX0AK
arbitrary amount 临时款项 ]jT[dX|?
arrangement 措施;安排;协定 p|O-I&Xd
arrears 欠款 pZ|nn
arrears of pay 欠付薪酬 .L5T4)
arrears of revenue 逾期未收税款;逾期未收的帐项 9FR1Bruf
articles of association 组织章程;组织细则;组织章程细则 8Jly!=Qm5
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .4m3@!qo)E
ascertainment of profit 确定利润 7n3x19T
"Asia Clear" “亚洲结算系统”