allotment 分配;配股 [Pz['q L3t
allotment notice 股份配售通知;配股通知 y-a3
allotment of shares 股份分配 .arWbTR)~U
allowable 可获宽免;免税的
Sk%*Zo{|
allowable business loss 可扣除的营业亏损 Uizg.<.
allowable expenses 可扣税的支出 ^qNr<Ye
allowance 免税额;津贴;备抵;准备金 &]1gx#
allowance for debts 债项的免税额 QWAtF@qTV
allowance for depreciation by wear and tear 耗损折旧免税额
o+FDkqEN
allowance for funeral expenses 殡殓费的免税额 "VQ7Y`,+
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 K\^S>dV
allowance for repairs and outgoings 修葺及支出方面的免税额
/
#D R|
allowance to debtor 给债务人的津贴 o#=O5@>ai
alteration of capital 资本更改 DYW&6+%,hO
alternate trustee 候补受托人
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amalgamation 合并 yo!Y%9
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _ v3VUm#
ambit of charges 征税范围;收费范围 (Ujry =f
amended valuation 经修订的估值 3V0^v
American Commodities Exchange 美国商品交易所 PI$K+}E
American Express Bank Limited 美国运通银行 C5EaP%s
American Stock Exchange 美国证券交易所 DDp\*6y3l
amortization 摊销 Z3z"c
B
amount due from banks 存放银行同业的款项 )cBO_
amount due from banks abroad 存放海外银行同业的款项 I*l y
7z
amount due from holding companies 控股公司欠款 +E
}q0GV
amount due from local banks 存放本港银行同业的款项 e4Q2$Q@b
amount due to banks 银行同业的存款 <,Pk
amount due to banks abroad 海外银行同业的存款 a3SBEkC
amount due to holding companies 控股公司存款 Yp;?
Zq9
amount due to local banks 本港银行同业的存款 aJ$({ZN\#
amount due to outport banks 外埠银行同业的存款 FZ=xy[q]~
amount for note issue 发行纸币的款额 &[y+WrGG
amount of bond 担保契据的款额 XW q@47
FR
amount of consideration 代价款额 4~z-&>%
amount of contribution 供款数额 b_a
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amount of indebtedness 负债款额 S0!w]Ku
amount of principal of the loan 贷款本金额 `clp#l.ii
amount of rates chargeable 应征差饷数额 6=g! Hs{
amount of share capital 股本额 "g&hsp+i"A
amount of sums assured 承保款额 ..UA*#%1
amount of variation 变动幅度 *apkw5B}C
amount of vote 拨款数额 ^BhS*
amount payable 应付款额 j},3@TFh
amount receivable 应收款额 Y@2yV(m)o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n|eM}ymF+
analysis 分析 WM9z~z'2a
ancillary risk 附属风险 cSYMnB
annual account 周年帐目;周年帐目报表;年度决算;年结 aBWA hn
annual accounting date 年结日期 tYCVVs`?
annual allowance 每年免税额;年积金;年度津贴;年津 HlraOp+
annual balance 年度余额 9i+`,r
annual disposable income 每年可动用收入 ;={3H_{3
annual estimates 周年预算 W7"Uh
M
annual fee 年费 C!W0L`r
annual general meeting 周年大会 xt1\Sie
annual growth rate 年增率;每年增长率 Nf)$K'/
annual long-term supplement 长期个案每年补助金 J(w 3A)(
annual pensionable emolument 可供计算退休金的年薪 %`}nP3
annual report 年报 *g[MGyF"
Annual Report on the Consumer Price Index 《消费物价指数年报》 zQaD&2 q
annual return 周年报表;周年申报表;每年报税表格 [Z;ei1l
Annual Return Rules 《周年报表规则》 KRb'kW
annual review of consumer prices 每年消费物价回顾 3>mAZZL5[
annual roll-forward basis 逐年延展方式 Tb}op XYK
annual salary 年薪 d8K|uEHVz
annual statement 年度报表;年度决算表 QM@zy
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 1C(sBU"
annuitant 年金受益人 %F13*hOu
annuity 年金 }Dx.;0*:
annuity contract 年金合约 O2"5\@HfE
annuity on human life 人寿年金 $0|`h)&
antecedent debt 先前的债项 DqHJ *x4
ante-dated cheque 倒填日期支票 cc 0Tb
anticipated expenditure 预期开支 L5r02VzbD
anticipated net profit 预期纯利 S
^$!n,
anticipated revenue 预期收入 ~]SCf@pRk
anti-inflation measure 反通货膨胀措施 kO4'|<
anti-inflationary stance 反通货膨胀立场 __}ut+H^5p
apparent deficit 表面赤字 w>\_d
apparent financial solvency 表面偿债能力 zZ;V9KM>v
apparent partner 表面合伙人 t8M\
application for personal assessment 个人入息课税申请书 }VeE4-p B
application of fund 资金应用 jc HyRR1R
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 Sg*+!
appointed actuary 委任精算师 K%1`LT5:~
appointed auditor 委任核数师;委任审计师 Q hdG(`PY~
appointed trustee 委任的受托人 @D>qo=KPM
appointer 委任人 f4$sH/ 2#v
apportioned pro rata 按比例分摊 6B+?X5-6DH
apportionment 分配;分摊 Vllxv6/_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [ps4i_
apportionment formula 分摊方程式 "r1
!hfIYf
apportionment of estate duty 遗产税的分摊 g)7@EU2
appraisal 估价;评估 !6,rN_a@Y
appreciable growth 可观增长 h
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appreciable impact 显着影响 #HZ W57"
appreciable increase 可观增长 8*Ty`G&v
appreciation 增值;升值 %<fs \J^k
appreciation against other currencies 相对其他货币升值 Po*!eD
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2D/bMq
appreciation tax 增值税 nDyA][
appropriation 拨款;拨用;拨付 (__$YQ-
appropriation account 拨款帐目 A?ho<@^
Appropriation Bill 拨款法案 E;wT4 T=
appropriation-in-aid system 补助拨款办法 _r>kR7A\{
approved assets 核准资产 Q]e]\J
approved basket stock 认可一篮子证券 @0(%ayi2Y
approved budget 核准预算 &4ndi=.#rg
approved charitable donation 认可慈善捐款 Vh>|F}%E
approved charitable institution 认可慈善机构 W8F@nY
approved currency 核准货币;认可货币 f3S 8~!
approved estimates 核准预算 5)A[NTNJx
approved estimates of expenditure 核准开支预算 NY|hE@{2.
approved overseas insurer 核准海外保险人 #8zC/u\`=
approved overseas trust company 核准海外信托公司 k(o(:-+x
approved pooled investment fund 核准汇集投资基金 e=3C*+lq\
approved provident fund scheme 认可公积金计划 e+)y6Q=
approved provision 核准拨款 +s^nT{B@\
approved redeemable share 核准可赎回股份 ;e.8EL
approved regional stock 认可地区性证券 `vz7}TY
approved retirement scheme 认可退休金计划 8 Vf#t!t
approved subordinated loan 核准附属贷款 xojt s;n
arbitrage 套戥;套汇;套利 %a
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arbitrageur 套戥者;套汇者 >'4$g7o,
arbitrary amount 临时款项 #%w+PL:*O
arrangement 措施;安排;协定 w 62m}5eA
arrears 欠款 $@O?
arrears of pay 欠付薪酬 mE_%
arrears of revenue 逾期未收税款;逾期未收的帐项 :,fT^izew
articles of association 组织章程;组织细则;组织章程细则 =CO) Q2
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^4NRmlb
ascertainment of profit 确定利润 {]dG 9
"Asia Clear" “亚洲结算系统”