allotment 分配;配股 T|{1,wP
allotment notice 股份配售通知;配股通知 Rz Os,
allotment of shares 股份分配 *h `P+_Q7
allowable 可获宽免;免税的 1JFCYJy
allowable business loss 可扣除的营业亏损 dV( "g],
allowable expenses 可扣税的支出 ky^p\dMh
allowance 免税额;津贴;备抵;准备金 #9a\Ab
allowance for debts 债项的免税额 H:d@@/
allowance for depreciation by wear and tear 耗损折旧免税额 nSM8o<)H
allowance for funeral expenses 殡殓费的免税额 k\qF> =
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4w\@D>@}H
allowance for repairs and outgoings 修葺及支出方面的免税额 zB?} {@
allowance to debtor 给债务人的津贴 ^4\hZ
alteration of capital 资本更改 i`Tp +e@a>
alternate trustee 候补受托人 VJeoO)<j
amalgamation 合并 Bv)^GU&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DLWG0$#!
ambit of charges 征税范围;收费范围 }KBz8M5
amended valuation 经修订的估值 |\
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American Commodities Exchange 美国商品交易所 IYo{eX~=
American Express Bank Limited 美国运通银行 m~#f L
American Stock Exchange 美国证券交易所 nF Mc'm
amortization 摊销 '
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amount due from banks 存放银行同业的款项 !Rq.L
amount due from banks abroad 存放海外银行同业的款项
@&AUbxoj
amount due from holding companies 控股公司欠款 i1OF@~?
amount due from local banks 存放本港银行同业的款项 Y2j>@
amount due to banks 银行同业的存款 !6R;fD#^s
amount due to banks abroad 海外银行同业的存款 * 7<{Xbsj^
amount due to holding companies 控股公司存款 AO R{Xm
amount due to local banks 本港银行同业的存款 6dCS Gb
amount due to outport banks 外埠银行同业的存款 #}8l9[Q|M
amount for note issue 发行纸币的款额 oV(|51(f
amount of bond 担保契据的款额 JjXuy7XQ
amount of consideration 代价款额 C3XB'CL6
amount of contribution 供款数额 w=ib@_:f
amount of indebtedness 负债款额 aw\\oN*
amount of principal of the loan 贷款本金额 >;$C@
amount of rates chargeable 应征差饷数额
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amount of share capital 股本额 Tke3X\|
amount of sums assured 承保款额 n7J6YtUwP
amount of variation 变动幅度 zmw <y2`
amount of vote 拨款数额 *v' d1.Z
amount payable 应付款额 t==CdCl
amount receivable 应收款额 TQ/EH~Sz
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X{ZcJ8K
analysis 分析 :?2@qWaL
ancillary risk 附属风险 b.LMJ'1
annual account 周年帐目;周年帐目报表;年度决算;年结 8zMt&5jD
annual accounting date 年结日期 GQ@`qYLZ+
annual allowance 每年免税额;年积金;年度津贴;年津 d3m!34ml
annual balance 年度余额 p>g5WebB
N
annual disposable income 每年可动用收入 X\-IAv
annual estimates 周年预算 O3YD
jas
annual fee 年费 /e2CB "c
annual general meeting 周年大会 xzZ2?zWi
annual growth rate 年增率;每年增长率 k3HPY}-
annual long-term supplement 长期个案每年补助金 R;G"LT
annual pensionable emolument 可供计算退休金的年薪 9_h
V1:
annual report 年报 Skbd'j
Annual Report on the Consumer Price Index 《消费物价指数年报》 EO_:C9=d{
annual return 周年报表;周年申报表;每年报税表格 DFk0"+Ky
Annual Return Rules 《周年报表规则》 lBpy0lo#
annual review of consumer prices 每年消费物价回顾 TbUouoc
annual roll-forward basis 逐年延展方式 d7f{2
annual salary 年薪 t-;zgW5mwF
annual statement 年度报表;年度决算表 z(8:7 G
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 sbju3nvk
annuitant 年金受益人 yGxAur=dE
annuity 年金 @26gP:Um
annuity contract 年金合约 ;ewqGDe'3
annuity on human life 人寿年金 ,w9:)B7
antecedent debt 先前的债项 K+s@.D9J
ante-dated cheque 倒填日期支票 ?g6x
y[
anticipated expenditure 预期开支 k%|Sl>{Ir
anticipated net profit 预期纯利 |
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anticipated revenue 预期收入 !Lu noC>B
anti-inflation measure 反通货膨胀措施 3tt3:`g
anti-inflationary stance 反通货膨胀立场 @(m+B\
apparent deficit 表面赤字 mm l`,t8
apparent financial solvency 表面偿债能力 Qf>$'C(7!a
apparent partner 表面合伙人 ~YH'&L.O
application for personal assessment 个人入息课税申请书 !:GlxmtoW?
application of fund 资金应用 o#^(mGj_.
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 *%nV<}e^_=
appointed actuary 委任精算师 =hP7Hea(N
appointed auditor 委任核数师;委任审计师 C'wRF90
appointed trustee 委任的受托人 YV{^2)^
appointer 委任人 !jySID?q
apportioned pro rata 按比例分摊 =^9I)JW
apportionment 分配;分摊 ~fht [S?@M
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MyJ\/` 8
apportionment formula 分摊方程式 ev{;}2~V
apportionment of estate duty 遗产税的分摊
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appraisal 估价;评估 ^D%hKIT
appreciable growth 可观增长 qdOUvf
appreciable impact 显着影响 ;UAi>//#
appreciable increase 可观增长 <TDp8t9bU
appreciation 增值;升值 ^5GyW`a}
appreciation against other currencies 相对其他货币升值 DO^J=e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税 C3]"y7
appropriation 拨款;拨用;拨付 4#D<#!]^
appropriation account 拨款帐目 sU=7)*$
Appropriation Bill 拨款法案 TpSv7k T]
appropriation-in-aid system 补助拨款办法 %$*WdK#
approved assets 核准资产 z{q|HO
approved basket stock 认可一篮子证券 Fmd^9K
approved budget 核准预算 moOc
G3=9
approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构 9'5`0$,|^
approved currency 核准货币;认可货币 na4^>:r~
approved estimates 核准预算 YaT6vSz
approved estimates of expenditure 核准开支预算 8k0f&Cak=
approved overseas insurer 核准海外保险人 D^30R*gV
approved overseas trust company 核准海外信托公司 7:S4 Ur
approved pooled investment fund 核准汇集投资基金 o?O> pK
approved provident fund scheme 认可公积金计划 WSKubn?7B
approved provision 核准拨款 mH,L,3R;R
approved redeemable share 核准可赎回股份 Q`B K
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approved regional stock 认可地区性证券 Wp
|qv
approved retirement scheme 认可退休金计划 ,8`CsY^1
approved subordinated loan 核准附属贷款 L|*0
A=6
arbitrage 套戥;套汇;套利 j`o_Stbg
arbitrageur 套戥者;套汇者 _-R
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arbitrary amount 临时款项 H5)8TR3La
arrangement 措施;安排;协定 T1\@4x
arrears 欠款 ~85>.o2RDW
arrears of pay 欠付薪酬 w~%Rxdh?8W
arrears of revenue 逾期未收税款;逾期未收的帐项 DCheG7lo{
articles of association 组织章程;组织细则;组织章程细则 !LX)
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 t8?$q})RL
ascertainment of profit 确定利润 ^Mm sja5K
"Asia Clear" “亚洲结算系统”