allotment 分配;配股 c,#Nd@
allotment notice 股份配售通知;配股通知 gwFW+*h
allotment of shares 股份分配 :c(#03w*C
allowable 可获宽免;免税的 fr&p0)85>B
allowable business loss 可扣除的营业亏损 N:,V{Pw
allowable expenses 可扣税的支出 8tzL
.P^
allowance 免税额;津贴;备抵;准备金 l|M|;5TW
allowance for debts 债项的免税额 D[{"]=-
allowance for depreciation by wear and tear 耗损折旧免税额 ZHCrKp
allowance for funeral expenses 殡殓费的免税额 CiTWjE?
|7
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "+hUt
allowance for repairs and outgoings 修葺及支出方面的免税额 e1hf{:&/G@
allowance to debtor 给债务人的津贴 }sp?@C,Z
alteration of capital 资本更改 uxL3 8d]
alternate trustee 候补受托人 ,q$2D,dz
amalgamation 合并 qos/pm$&i
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4G RHvA.
ambit of charges 征税范围;收费范围 k7M{+X6[
amended valuation 经修订的估值 S(0JBGC
American Commodities Exchange 美国商品交易所 ri4:w_/{,Y
American Express Bank Limited 美国运通银行 SKGnx
American Stock Exchange 美国证券交易所 U@:l~xJ
amortization 摊销 8yM8O
#S
amount due from banks 存放银行同业的款项 S(lqj6aa}
amount due from banks abroad 存放海外银行同业的款项 IEWl
I
amount due from holding companies 控股公司欠款 rY)m"'puP
amount due from local banks 存放本港银行同业的款项 kD6Iz$tr
amount due to banks 银行同业的存款 ,<[x9 "3\
amount due to banks abroad 海外银行同业的存款 1+Vei<H$
amount due to holding companies 控股公司存款 v+CW([zAx#
amount due to local banks 本港银行同业的存款 *=77|Dba
amount due to outport banks 外埠银行同业的存款 1/SB[[ g
amount for note issue 发行纸币的款额 2hTsjJ!'
amount of bond 担保契据的款额 wkT4R\H >
amount of consideration 代价款额 5'_:>0}
amount of contribution 供款数额 ;|f]e/El
amount of indebtedness 负债款额
jn oX%3d-
amount of principal of the loan 贷款本金额 A@reIt
amount of rates chargeable 应征差饷数额 ,QLy}=N
amount of share capital 股本额 jEK{47i v
amount of sums assured 承保款额 sR| /s3;
amount of variation 变动幅度 |@hyGu-H+
amount of vote 拨款数额 Uh^j
;s\y
amount payable 应付款额 ,,-j5Y
amount receivable 应收款额 f|2QI~R
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N8X)/W
analysis 分析 HN<
e)E38
ancillary risk 附属风险 ~!_UDD
annual account 周年帐目;周年帐目报表;年度决算;年结 Az/P;C=
annual accounting date 年结日期 T%**:@}+
annual allowance 每年免税额;年积金;年度津贴;年津 7*4i0{]
annual balance 年度余额 8qT^=K
$
annual disposable income 每年可动用收入 |^#Z!Hp_Y
annual estimates 周年预算 _HkQv6fXpE
annual fee 年费 h9rrkV9
annual general meeting 周年大会
oOGFg3X
annual growth rate 年增率;每年增长率 /}s#
annual long-term supplement 长期个案每年补助金 %t$)sg]
annual pensionable emolument 可供计算退休金的年薪 OGW0lnQ/
annual report 年报 ,Uy~O(Ft
Annual Report on the Consumer Price Index 《消费物价指数年报》 %@%~<U)W
annual return 周年报表;周年申报表;每年报税表格 lNvxt6@s
Annual Return Rules 《周年报表规则》 E
Dg; s-T=
annual review of consumer prices 每年消费物价回顾 4hUUQ;xj
annual roll-forward basis 逐年延展方式 E%$[*jZ
annual salary 年薪 G ahY+$L,
annual statement 年度报表;年度决算表 ,_: 6qn{
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7s;*vd>
annuitant 年金受益人 r1sA^2g.
annuity 年金 &pAmFe
annuity contract 年金合约 7QaZ|\c
annuity on human life 人寿年金 l#]+I YD
antecedent debt 先前的债项 <p[
RhP
ante-dated cheque 倒填日期支票 @! jpJ}
anticipated expenditure 预期开支 Ljk0K3Q6>
anticipated net profit 预期纯利 TH+TcYqO
anticipated revenue 预期收入 DMT2~mh
anti-inflation measure 反通货膨胀措施 0:eK}tC
anti-inflationary stance 反通货膨胀立场 YV6w}b:
apparent deficit 表面赤字 7Ur'@wr
apparent financial solvency 表面偿债能力 dkZ[~hEQG-
apparent partner 表面合伙人 dz?Ey~;M
application for personal assessment 个人入息课税申请书 KzB9
mMrO
application of fund 资金应用 u)l[*";S
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l+?sR<e?!
appointed actuary 委任精算师 7[8d-Sf24{
appointed auditor 委任核数师;委任审计师 X{qa|6S,F
appointed trustee 委任的受托人 ?)4c!3#
appointer 委任人 ['I5(M@
apportioned pro rata 按比例分摊 5WI0[7
apportionment 分配;分摊 #}8gHI-9%
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i.+#a2
apportionment formula 分摊方程式 M'$?Jp#]}
apportionment of estate duty 遗产税的分摊 jDW$}^
6
appraisal 估价;评估 ['
l}*
appreciable growth 可观增长 ,m)YL>
k
appreciable impact 显着影响 q_:B=w+bC
appreciable increase 可观增长 m_UzmWF
appreciation 增值;升值 5I5#LQv0
appreciation against other currencies 相对其他货币升值 xGX U7w:X
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @ oFuX.
appreciation tax 增值税 8FBXdk?A
appropriation 拨款;拨用;拨付 }k6gO0z
appropriation account 拨款帐目
5R O_)G<
Appropriation Bill 拨款法案 UujKgL4
appropriation-in-aid system 补助拨款办法 z4(Q.0x7
approved assets 核准资产 lUHpGr|U%
approved basket stock 认可一篮子证券 ra{HlB{
approved budget 核准预算 =z2g}X
approved charitable donation 认可慈善捐款 e'dZ2;X$zo
approved charitable institution 认可慈善机构 Yd<q4VJR
approved currency 核准货币;认可货币 -)E6{
approved estimates 核准预算 0EUC8Ni
approved estimates of expenditure 核准开支预算 @|9V]bk
approved overseas insurer 核准海外保险人 )H<F([Jri
approved overseas trust company 核准海外信托公司 g]}E1H6-
approved pooled investment fund 核准汇集投资基金 .p\<niu7
approved provident fund scheme 认可公积金计划 YGkk"gFIA
approved provision 核准拨款 .T7S1C $HP
approved redeemable share 核准可赎回股份 MT.D#jv&
approved regional stock 认可地区性证券
aP +)
approved retirement scheme 认可退休金计划 8MCSU'
uQ
approved subordinated loan 核准附属贷款 fngk<$lvg
arbitrage 套戥;套汇;套利 9X87"
arbitrageur 套戥者;套汇者 x5!lnN,#
arbitrary amount 临时款项 YnX6U1/^
arrangement 措施;安排;协定 c +]5[6
arrears 欠款 k0-,qM#p;X
arrears of pay 欠付薪酬 )cxML<j'
arrears of revenue 逾期未收税款;逾期未收的帐项 bOdyrynh
articles of association 组织章程;组织细则;组织章程细则 _<;westq
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 RQd5Q.
ascertainment of profit 确定利润 Kv6#WN~
"Asia Clear" “亚洲结算系统”