allotment 分配;配股 p+}eP|N
allotment notice 股份配售通知;配股通知 ~F
13}is
allotment of shares 股份分配 <(_${zR
allowable 可获宽免;免税的 (".WJXB\
allowable business loss 可扣除的营业亏损 `P jS
allowable expenses 可扣税的支出 #B@*-
allowance 免税额;津贴;备抵;准备金 ~}g)N
allowance for debts 债项的免税额 e$N1m:1*
allowance for depreciation by wear and tear 耗损折旧免税额 Y@MFH>*
allowance for funeral expenses 殡殓费的免税额 MZS/o3
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 sfR0wEqI
allowance for repairs and outgoings 修葺及支出方面的免税额 9
=D13s(C
allowance to debtor 给债务人的津贴 q
kD9xFp
alteration of capital 资本更改 pykRi#[UrX
alternate trustee 候补受托人 J<-2dvq
amalgamation 合并 ESi-'R&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4IXa[xAm
ambit of charges 征税范围;收费范围 (``|5;T\
amended valuation 经修订的估值 O4T_p=Xc
American Commodities Exchange 美国商品交易所 #Ti5G"C
American Express Bank Limited 美国运通银行 ~QU\kZ7Z
American Stock Exchange 美国证券交易所 Bi|-KS.9
amortization 摊销 HiEQs|""'
amount due from banks 存放银行同业的款项 /JmWiBQIn
amount due from banks abroad 存放海外银行同业的款项 wj9Hh
amount due from holding companies 控股公司欠款 $o^N_`l
amount due from local banks 存放本港银行同业的款项 +?+iVLr!l}
amount due to banks 银行同业的存款 7%yP5c
B
amount due to banks abroad 海外银行同业的存款 hSXZu?/
amount due to holding companies 控股公司存款 tx]!|x" F
amount due to local banks 本港银行同业的存款 jN{+$ @cI
amount due to outport banks 外埠银行同业的存款 ~"22X`;h[G
amount for note issue 发行纸币的款额 '
eH Fa
amount of bond 担保契据的款额 tNYCyw{K
amount of consideration 代价款额 z6'l" D'h
amount of contribution 供款数额 /,3:<I
amount of indebtedness 负债款额 ?}<Wmy2A
amount of principal of the loan 贷款本金额 .1h1J
amount of rates chargeable 应征差饷数额 rQ&F Gb
amount of share capital 股本额 zqm/<]A*l
amount of sums assured 承保款额 O>>
%lr|
amount of variation 变动幅度 ^i6`w_ /
amount of vote 拨款数额 yOE N*^6
amount payable 应付款额 M~-jPY,+
amount receivable 应收款额 ^A$p)`KR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l%v2O'h
analysis 分析 g42f*~l
ancillary risk 附属风险 ju(QSZ|;
annual account 周年帐目;周年帐目报表;年度决算;年结 -}P/<cu:
annual accounting date 年结日期 AUPTtc`#Y
annual allowance 每年免税额;年积金;年度津贴;年津 'Ug-64f>
annual balance 年度余额 z5 :53,`D'
annual disposable income 每年可动用收入 W)2ZeH*
annual estimates 周年预算 5Cl;
h^R|m
annual fee 年费 ef]60OtP
annual general meeting 周年大会 \ O+Hmi^
annual growth rate 年增率;每年增长率 $GX9-^og=T
annual long-term supplement 长期个案每年补助金 W(jP??up
annual pensionable emolument 可供计算退休金的年薪
,{g B$8z^
annual report 年报 ePe/@g1K*
Annual Report on the Consumer Price Index 《消费物价指数年报》 U\UlQp?
annual return 周年报表;周年申报表;每年报税表格 U[c^xz&
Annual Return Rules 《周年报表规则》 crRYgr
annual review of consumer prices 每年消费物价回顾 R%)7z)~
annual roll-forward basis 逐年延展方式 Q#sLIZ8=
annual salary 年薪 <amdPo+2D
annual statement 年度报表;年度决算表 CYN")J8V
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 )r6d3-p1
annuitant 年金受益人 !z?;L_Lb
annuity 年金 NZt
8L?
annuity contract 年金合约 +{@hD+
annuity on human life 人寿年金 7A4_b8
antecedent debt 先前的债项 H]&^>Pvh
ante-dated cheque 倒填日期支票 8?&!@3n
anticipated expenditure 预期开支 #H&`wMZZ:
anticipated net profit 预期纯利 U-lN-/=l6
anticipated revenue 预期收入 [h~#5x
anti-inflation measure 反通货膨胀措施 ]B9Ut&mF;
anti-inflationary stance 反通货膨胀立场 5/4q}U3
apparent deficit 表面赤字 Bey|f/
<
apparent financial solvency 表面偿债能力 +BkmI\
apparent partner 表面合伙人 o 9{~F`{p
application for personal assessment 个人入息课税申请书 jt4c*0z
application of fund 资金应用 +4m~D`fqt[
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 UeN+}`!l
appointed actuary 委任精算师 lb[\Lzdvmu
appointed auditor 委任核数师;委任审计师 FdMxw*}
appointed trustee 委任的受托人 !F~*Q2PZ9
appointer 委任人 ;8>
TD&]{
apportioned pro rata 按比例分摊 E:S (v
apportionment 分配;分摊 qn#f:xltu
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +G[N
lb
apportionment formula 分摊方程式 I9E]zoj8
apportionment of estate duty 遗产税的分摊 0v'FE35~s
appraisal 估价;评估 aW7)}"j4
appreciable growth 可观增长 J G3#(DVc;
appreciable impact 显着影响 GHR,KB7 xM
appreciable increase 可观增长 9{XC9\~
appreciation 增值;升值 wU)vJsOq
appreciation against other currencies 相对其他货币升值 %TA@-tK=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D+69U[P_A
appreciation tax 增值税 %Astfn(U{4
appropriation 拨款;拨用;拨付 }^}ep2^
appropriation account 拨款帐目 o+
0"@B
Appropriation Bill 拨款法案 Z{spo=
appropriation-in-aid system 补助拨款办法 R[{s\
approved assets 核准资产 qo62!q
approved basket stock 认可一篮子证券 }='1<~0
approved budget 核准预算 <-K'9ut,
approved charitable donation 认可慈善捐款 !(-S?*64l
approved charitable institution 认可慈善机构 G$!JJ.
)d
approved currency 核准货币;认可货币 >Sua:Uff
approved estimates 核准预算 T{Y;-m
approved estimates of expenditure 核准开支预算 n0<I
approved overseas insurer 核准海外保险人 2'5%EQW;0y
approved overseas trust company 核准海外信托公司 ecG,[1];
approved pooled investment fund 核准汇集投资基金 )H`1
CcT
approved provident fund scheme 认可公积金计划 Ph|\%P`>%
approved provision 核准拨款 Y> f 6
approved redeemable share 核准可赎回股份 X!ad~bt
approved regional stock 认可地区性证券 kqyPb$Wy
approved retirement scheme 认可退休金计划 C
lekB
approved subordinated loan 核准附属贷款 n*vzp?+Y
arbitrage 套戥;套汇;套利 mq*Efb)!
arbitrageur 套戥者;套汇者 c2d=dGP>~f
arbitrary amount 临时款项 [
#1<W`95
arrangement 措施;安排;协定 Jx_BjkF
arrears 欠款 qZ|>{^a*
arrears of pay 欠付薪酬 d-sK{ZC"y
arrears of revenue 逾期未收税款;逾期未收的帐项
tp3]?@0
articles of association 组织章程;组织细则;组织章程细则 BA t0YE`-,
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 f hS4Gb_
ascertainment of profit 确定利润 :q,tmk h
"Asia Clear" “亚洲结算系统”