allotment 分配;配股 w;&J._J
allotment notice 股份配售通知;配股通知 }XX)U_x
allotment of shares 股份分配 aiF7\^aw$
allowable 可获宽免;免税的 qTj7mUk
allowable business loss 可扣除的营业亏损 PL@hsZty~c
allowable expenses 可扣税的支出 ;8'hvc3i$
allowance 免税额;津贴;备抵;准备金 !0zbWB9
allowance for debts 债项的免税额 \v)Dy)Vhg2
allowance for depreciation by wear and tear 耗损折旧免税额 CJ8X Ky
allowance for funeral expenses 殡殓费的免税额 FF0N{bY
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Dwj!B;AZ_
allowance for repairs and outgoings 修葺及支出方面的免税额 9 ]c2ub7
allowance to debtor 给债务人的津贴 *Cz>r}W
alteration of capital 资本更改 re2M!m6k5
alternate trustee 候补受托人 _<6
^r
amalgamation 合并 T4]/w|?G
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AA6_D?)vv
ambit of charges 征税范围;收费范围 ='`z
amended valuation 经修订的估值
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American Commodities Exchange 美国商品交易所 V:fz
American Express Bank Limited 美国运通银行
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American Stock Exchange 美国证券交易所 b^~ keQ
amortization 摊销 P(l$5x]g,
amount due from banks 存放银行同业的款项 ^HgQ"dD
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amount due from banks abroad 存放海外银行同业的款项 ` .|JTm[
amount due from holding companies 控股公司欠款 mKugb_d?
amount due from local banks 存放本港银行同业的款项 r{!]`
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amount due to banks 银行同业的存款 ] JVs/
amount due to banks abroad 海外银行同业的存款 )a
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amount due to holding companies 控股公司存款 8UJK]_99I,
amount due to local banks 本港银行同业的存款 12`q9Io"
amount due to outport banks 外埠银行同业的存款 z#ab
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amount for note issue 发行纸币的款额 ^I4'7]n-
amount of bond 担保契据的款额 E
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amount of consideration 代价款额 Bi;D d?.
amount of contribution 供款数额 Y,w'Op
amount of indebtedness 负债款额 t~U:Ea[gd
amount of principal of the loan 贷款本金额 ]-QY,
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amount of rates chargeable 应征差饷数额 \3JZ=/
amount of share capital 股本额 ~b}a|K
amount of sums assured 承保款额 hiq7e*Nsb
amount of variation 变动幅度 dw#K!,g
amount of vote 拨款数额 `%IzW2v6
amount payable 应付款额 H.*:+
amount receivable 应收款额 tS!FnQg4
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m5m}RWZ#
analysis 分析 Aslh}'$}-
ancillary risk 附属风险 %sxLxx_x!
annual account 周年帐目;周年帐目报表;年度决算;年结 sU! h^N$
annual accounting date 年结日期 }(k#,&Fv`
annual allowance 每年免税额;年积金;年度津贴;年津 '#RzX8|v<
annual balance 年度余额 PP)iw@9j
annual disposable income 每年可动用收入 ,cZhkXd
annual estimates 周年预算 C))5,aX
annual fee 年费 ,5!&}
annual general meeting 周年大会 _&V%idz!0
annual growth rate 年增率;每年增长率 2;Vss<hR4A
annual long-term supplement 长期个案每年补助金 l r80RL'_
annual pensionable emolument 可供计算退休金的年薪 /kV3[Rw+
annual report 年报 x\PZ.o
Annual Report on the Consumer Price Index 《消费物价指数年报》 JjA3G`m=
annual return 周年报表;周年申报表;每年报税表格 mApn[)?tv
Annual Return Rules 《周年报表规则》 FvYgp bEZ
annual review of consumer prices 每年消费物价回顾 [.J&@96,b
annual roll-forward basis 逐年延展方式 aF*KY<w
annual salary 年薪 PD #9
Z=Hj
annual statement 年度报表;年度决算表 i7
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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 W>f q 9
annuitant 年金受益人 !dnCrR
annuity 年金 er@"4R0
annuity contract 年金合约 tfB}U.
annuity on human life 人寿年金 < z':_,
antecedent debt 先前的债项 kw)("SQ
ante-dated cheque 倒填日期支票 ],`xd_=]=
anticipated expenditure 预期开支 e&~vO| 3w%
anticipated net profit 预期纯利 ?,s]5
anticipated revenue 预期收入 pH&*5=t}
anti-inflation measure 反通货膨胀措施 [|iWLPO1&k
anti-inflationary stance 反通货膨胀立场 y8*MNw
apparent deficit 表面赤字 J)7\k$ D
apparent financial solvency 表面偿债能力 D5Zgi!
apparent partner 表面合伙人 k;5$]^x
application for personal assessment 个人入息课税申请书 #(@!:f1
application of fund 资金应用 "PgVvm#w'
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l5h+:^#M5c
appointed actuary 委任精算师 Xir
ERc.e
appointed auditor 委任核数师;委任审计师 9S'u1%
appointed trustee 委任的受托人 *Bfo"["0.
appointer 委任人 jej.!f:H
apportioned pro rata 按比例分摊 HQp \0NC]
apportionment 分配;分摊 zM+4<k_dH]
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^}SP,lg'
apportionment formula 分摊方程式 5Zf^co u
apportionment of estate duty 遗产税的分摊 j1zrjhXI
appraisal 估价;评估 _V2^0CZ
appreciable growth 可观增长 ATQw=w
3W
appreciable impact 显着影响 0Q7teXRM
appreciable increase 可观增长 LTZ8Eu
appreciation 增值;升值 F
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appreciation against other currencies 相对其他货币升值 (Q5rOrA"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5!QT
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appreciation tax 增值税 #|PPkg%v<
appropriation 拨款;拨用;拨付 WCNycH+1
appropriation account 拨款帐目 rn$G.SMgz
Appropriation Bill 拨款法案 ]ilQq~X
appropriation-in-aid system 补助拨款办法 <OH{7>V
approved assets 核准资产 yj$$k~@
approved basket stock 认可一篮子证券
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approved budget 核准预算 n~"qbtp}
approved charitable donation 认可慈善捐款 oACbZ#/@n
approved charitable institution 认可慈善机构 SFu]*II;{
approved currency 核准货币;认可货币 !dQmg'_V
approved estimates 核准预算 L<XAvg
approved estimates of expenditure 核准开支预算 /^]/ iTg
approved overseas insurer 核准海外保险人 _:N=
approved overseas trust company 核准海外信托公司 #fYRsVQ
approved pooled investment fund 核准汇集投资基金 e
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approved provident fund scheme 认可公积金计划 mjQZ"h0
approved provision 核准拨款 {MRXKnm;e
approved redeemable share 核准可赎回股份 `uKsFXM
approved regional stock 认可地区性证券 /!#A'#Z
approved retirement scheme 认可退休金计划 $u~*V
approved subordinated loan 核准附属贷款 &4O2uEW0
arbitrage 套戥;套汇;套利 57fl<IM
arbitrageur 套戥者;套汇者 kYhV1I
arbitrary amount 临时款项 |(%=zb=?X
arrangement 措施;安排;协定 aD(3.=[R
arrears 欠款 )3IUKz%\6p
arrears of pay 欠付薪酬 .FN;3HU
arrears of revenue 逾期未收税款;逾期未收的帐项 KqN;a i,F
articles of association 组织章程;组织细则;组织章程细则 l4gF.-.GYF
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 tj ?%{L
ascertainment of profit 确定利润 u`.3\Geh
"Asia Clear" “亚洲结算系统”