allotment 分配;配股 $wub)^
allotment notice 股份配售通知;配股通知 z~UqA1r
allotment of shares 股份分配 ~\6Kq`Y
allowable 可获宽免;免税的 +MvcW.W~
allowable business loss 可扣除的营业亏损 d [6[3B
allowable expenses 可扣税的支出 )Gh"(]-<
allowance 免税额;津贴;备抵;准备金 ,n-M!y
allowance for debts 债项的免税额 :Bz*vH
allowance for depreciation by wear and tear 耗损折旧免税额
z ~#
.Ey
allowance for funeral expenses 殡殓费的免税额 vB
hpD
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 PsjSL8]
allowance for repairs and outgoings 修葺及支出方面的免税额 xi
%u)p
allowance to debtor 给债务人的津贴 nc
uqo'r
alteration of capital 资本更改 JS1$l+1
alternate trustee 候补受托人 ~Uz,%zU#3
amalgamation 合并 [z5pqd-
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +Vl\lL
-
ambit of charges 征税范围;收费范围 jO &sS?
amended valuation 经修订的估值 DZ<q)EpC
American Commodities Exchange 美国商品交易所 \L($;8`\
American Express Bank Limited 美国运通银行 /xUTm=w7u
American Stock Exchange 美国证券交易所 ?suxoP%
amortization 摊销 \_bk+}WJ]s
amount due from banks 存放银行同业的款项 rF'_YYpr>
amount due from banks abroad 存放海外银行同业的款项 wrSw> sE"
amount due from holding companies 控股公司欠款 Po~{Mpe
amount due from local banks 存放本港银行同业的款项 [AstD9
amount due to banks 银行同业的存款 h8i
ic
amount due to banks abroad 海外银行同业的存款 p%/Z
amount due to holding companies 控股公司存款 r#M0X^4A
amount due to local banks 本港银行同业的存款 P+tRxpz
amount due to outport banks 外埠银行同业的存款 =]X_wA;%
amount for note issue 发行纸币的款额 dfAnO F"-
amount of bond 担保契据的款额 w~{NNK;"j
amount of consideration 代价款额 e
%Rg,dX
amount of contribution 供款数额 cv})^E$x
amount of indebtedness 负债款额 4! ]28[2B6
amount of principal of the loan 贷款本金额 8b\XC%k
amount of rates chargeable 应征差饷数额 ;~CAHn|Fe
amount of share capital 股本额 :08b&myx
amount of sums assured 承保款额 )zzZYs&|
amount of variation 变动幅度 8vpB(VxV+
amount of vote 拨款数额 OE[
|1?3
amount payable 应付款额 Gi]R8?M
amount receivable 应收款额 'M8wjU
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t@m!k+0
analysis 分析 jrJ!A(<)
ancillary risk 附属风险 YflM*F`
annual account 周年帐目;周年帐目报表;年度决算;年结 _=!Rl#
annual accounting date 年结日期 .dM4B'OA?
annual allowance 每年免税额;年积金;年度津贴;年津 fhp\of/@
R
annual balance 年度余额 ^Y[.-MJt+
annual disposable income 每年可动用收入 oMey^]!
annual estimates 周年预算 ~U"puEftbs
annual fee 年费 S<fSoU+RJ
annual general meeting 周年大会 Y<0}z>^
annual growth rate 年增率;每年增长率 jRdmQmTJ
annual long-term supplement 长期个案每年补助金 k;BXt:jDq
annual pensionable emolument 可供计算退休金的年薪 <vS3[(
annual report 年报 >8%<ML
Annual Report on the Consumer Price Index 《消费物价指数年报》 7-S?\:J
annual return 周年报表;周年申报表;每年报税表格 O\0]o!
Annual Return Rules 《周年报表规则》 m
ioNMDG
annual review of consumer prices 每年消费物价回顾 'y_<O |-
annual roll-forward basis 逐年延展方式 -|_#6-9
annual salary 年薪 nD#QC=}
annual statement 年度报表;年度决算表 0G?*i_u\
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 9=RfGx
annuitant 年金受益人 ^phgNzD
annuity 年金 AIN Fv;
annuity contract 年金合约 vNo(`~]c
annuity on human life 人寿年金 wN}@%D-[v
antecedent debt 先前的债项 e"g=A=S
ante-dated cheque 倒填日期支票 hJ|zX
anticipated expenditure 预期开支 olLVT
<
anticipated net profit 预期纯利 $>if@}u
anticipated revenue 预期收入 *BdKQ/Dk
anti-inflation measure 反通货膨胀措施 k9Pwf"m|](
anti-inflationary stance 反通货膨胀立场 q
)N]*~
apparent deficit 表面赤字 4gKu8G
apparent financial solvency 表面偿债能力 9Kl:3C
apparent partner 表面合伙人 nev@ykP6
application for personal assessment 个人入息课税申请书 ) oypl+y
application of fund 资金应用 +q<G%PwbV
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 YL[n85l>1
appointed actuary 委任精算师 };/;L[,G
appointed auditor 委任核数师;委任审计师 , yd]R4M
appointed trustee 委任的受托人 - 2DvKW$
appointer 委任人 STln_'DF'
apportioned pro rata 按比例分摊 'aV/\a:*
apportionment 分配;分摊 (Mzv"F N]
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *h([ai"1-
apportionment formula 分摊方程式
vIzREu|5
apportionment of estate duty 遗产税的分摊 B
:X,vE
appraisal 估价;评估 kMS&"/z
appreciable growth 可观增长 &d,!^9
appreciable impact 显着影响 'GyO
appreciable increase 可观增长 h&|PHI
appreciation 增值;升值 pHNo1-k\
appreciation against other currencies 相对其他货币升值 "O (N=|b
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qp##>c31X
appreciation tax 增值税 azBYh*s=5{
appropriation 拨款;拨用;拨付 ./l^Iz&0
appropriation account 拨款帐目 bfV&z+Rv-5
Appropriation Bill 拨款法案 Q%T[&A}3B
appropriation-in-aid system 补助拨款办法 mG\$W#+j
approved assets 核准资产 j-$F@p_2F
approved basket stock 认可一篮子证券 NoAgZ{))
approved budget 核准预算 Bz+zEXBC
approved charitable donation 认可慈善捐款 6,~Y(#
approved charitable institution 认可慈善机构 Z~S%|{&Br
approved currency 核准货币;认可货币 +`RQ^9
approved estimates 核准预算 ovXU +8
approved estimates of expenditure 核准开支预算 #lDW?
approved overseas insurer 核准海外保险人 |^09ny|
approved overseas trust company 核准海外信托公司 x9!3i{_
approved pooled investment fund 核准汇集投资基金 >))f;$D=
approved provident fund scheme 认可公积金计划 1SK|4Am
approved provision 核准拨款 zhdS6Gk+
approved redeemable share 核准可赎回股份 '-KYeT\
;
approved regional stock 认可地区性证券 * "qS
approved retirement scheme 认可退休金计划 E:$EK_?:t
approved subordinated loan 核准附属贷款 gJFx#s0?6.
arbitrage 套戥;套汇;套利 ]_5qME#N
arbitrageur 套戥者;套汇者 iVSN>APe
arbitrary amount 临时款项 V zTHW5B
arrangement 措施;安排;协定 ]I
^b&N
arrears 欠款 ^!v{
>3
arrears of pay 欠付薪酬 |PNPOj0
arrears of revenue 逾期未收税款;逾期未收的帐项 a #`Y(R'
articles of association 组织章程;组织细则;组织章程细则 Y#<>N-X|kA
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 B
B9+d"Sq
ascertainment of profit 确定利润 =bHS@h8N<
"Asia Clear" “亚洲结算系统”