allotment 分配;配股 BM$tywC
allotment notice 股份配售通知;配股通知 xEZVsz
allotment of shares 股份分配 cLko
allowable 可获宽免;免税的 ^xNe Eb
allowable business loss 可扣除的营业亏损 er7/BE&
allowable expenses 可扣税的支出 yJ`1},^
allowance 免税额;津贴;备抵;准备金 RdVis|7o
allowance for debts 债项的免税额 K#C56k q&
allowance for depreciation by wear and tear 耗损折旧免税额 H-
qP>:
allowance for funeral expenses 殡殓费的免税额 |&RX
>UW$W
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 79B`w
#
allowance for repairs and outgoings 修葺及支出方面的免税额 GxBPEIim
allowance to debtor 给债务人的津贴 rMg{j
gD
alteration of capital 资本更改 Hkz~9p
alternate trustee 候补受托人 mF:s-+
amalgamation 合并 f{5|}PL
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +?txGHQq
ambit of charges 征税范围;收费范围 ,lS-;.
amended valuation 经修订的估值 ihY^~
American Commodities Exchange 美国商品交易所 3)Awj++
American Express Bank Limited 美国运通银行 D&6Qk&>
American Stock Exchange 美国证券交易所 otH[?c?BT
amortization 摊销 . .je<
amount due from banks 存放银行同业的款项
83,1d*`
amount due from banks abroad 存放海外银行同业的款项 \C2P{q/m
amount due from holding companies 控股公司欠款 QRh4f\fY
amount due from local banks 存放本港银行同业的款项 Jq<`j<'9
amount due to banks 银行同业的存款 ~0r.3KTl"Y
amount due to banks abroad 海外银行同业的存款 ^8*SCM_A
amount due to holding companies 控股公司存款 ;OCI.S8
amount due to local banks 本港银行同业的存款 ~+iJpW
amount due to outport banks 外埠银行同业的存款 {UC<I.5X
amount for note issue 发行纸币的款额 0i(?LI_S
amount of bond 担保契据的款额 qg:I+"u
amount of consideration 代价款额 QT l._j@
amount of contribution 供款数额 TvG:T{jwy
amount of indebtedness 负债款额 `ur9KP4Dq
amount of principal of the loan 贷款本金额 glX2L~
amount of rates chargeable 应征差饷数额 =y]b|"s~2
amount of share capital 股本额 ^Ro
du
amount of sums assured 承保款额 H^1 a3L]
amount of variation 变动幅度 2bxMIr
amount of vote 拨款数额 A;`U{7IST
amount payable 应付款额 \HEo8~TY
amount receivable 应收款额 v.v%k2;
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(BQ3M-
analysis 分析 W3/Stt$D
ancillary risk 附属风险 p[cL#fBz
annual account 周年帐目;周年帐目报表;年度决算;年结 n:."ZBtY*
annual accounting date 年结日期 }w
^ T9OC
annual allowance 每年免税额;年积金;年度津贴;年津 :;Rt#!
annual balance 年度余额 17]31
annual disposable income 每年可动用收入 =i>F^7)U1
annual estimates 周年预算 q>4i0p8^
annual fee 年费 |ylTy B
annual general meeting 周年大会 n}'.6
annual growth rate 年增率;每年增长率 "g1;TT:1~
annual long-term supplement 长期个案每年补助金 ,(W98}nB
annual pensionable emolument 可供计算退休金的年薪 sq|@9GS0T
annual report 年报 <n#V
Annual Report on the Consumer Price Index 《消费物价指数年报》 Tv)y
}
annual return 周年报表;周年申报表;每年报税表格 3Wxtxk._E
Annual Return Rules 《周年报表规则》 `e|Lw
annual review of consumer prices 每年消费物价回顾 NK
hR%H
annual roll-forward basis 逐年延展方式 q&6=oss!
annual salary 年薪 ?JTyNg4<
annual statement 年度报表;年度决算表 4lUE(#kUM
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Ck
%(G22-
annuitant 年金受益人 24/~gft
annuity 年金 i8@e}O I
annuity contract 年金合约 +p<R'/
annuity on human life 人寿年金 o (NyOC
antecedent debt 先前的债项 ?s} E<Kr
ante-dated cheque 倒填日期支票 LK/V]YG
anticipated expenditure 预期开支 CyDf[C)=
anticipated net profit 预期纯利 2]*~1d
anticipated revenue 预期收入 oySM?ZE
anti-inflation measure 反通货膨胀措施 m1i$>
9,
anti-inflationary stance 反通货膨胀立场 2Lgvy/uN
apparent deficit 表面赤字 Cbvl( (
apparent financial solvency 表面偿债能力 9<CUsq@i:
apparent partner 表面合伙人 IqKXFORiNI
application for personal assessment 个人入息课税申请书 tvxcd*{
application of fund 资金应用 JlGD.!`
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 ;-^9j)31+F
appointed actuary 委任精算师 svjFy/T(lL
appointed auditor 委任核数师;委任审计师 lS-i9U/,>
appointed trustee 委任的受托人 lD#1"$Coz
appointer 委任人 B F|FW
apportioned pro rata 按比例分摊 E9
-'!I !
apportionment 分配;分摊 ,)G+h#Y[*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <r3n?w8
apportionment formula 分摊方程式 {5-{f=Rk
apportionment of estate duty 遗产税的分摊 Vn;]''_
appraisal 估价;评估 l%~zj,ew
appreciable growth 可观增长 TFPq(i
appreciable impact 显着影响 6ng g*kE<
appreciable increase 可观增长 Gn4b\y%%
appreciation 增值;升值 G_4P)G3H
appreciation against other currencies 相对其他货币升值 3h4"Rv=,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GFkte
appreciation tax 增值税 0\*<k`dY
appropriation 拨款;拨用;拨付 1*b%C"C
appropriation account 拨款帐目 )/N! {`.9
Appropriation Bill 拨款法案 RUh{^3;~
appropriation-in-aid system 补助拨款办法 gg_(%.>
approved assets 核准资产 O#Hz5A5
approved basket stock 认可一篮子证券 #
eyx
approved budget 核准预算 x:lf=DlA
approved charitable donation 认可慈善捐款 ~J:lCu
approved charitable institution 认可慈善机构 (oEA)yc|
approved currency 核准货币;认可货币 !,uw./8@Ku
approved estimates 核准预算 jzMGRN/67
approved estimates of expenditure 核准开支预算 qrYeh`Mv
approved overseas insurer 核准海外保险人 ?=rh= #
approved overseas trust company 核准海外信托公司 =K8h)B_g
approved pooled investment fund 核准汇集投资基金 Ve)
:I
approved provident fund scheme 认可公积金计划
t}l<#X5
approved provision 核准拨款 z#
B) b5
approved redeemable share 核准可赎回股份 t]%R4ymV
approved regional stock 认可地区性证券 $dw;Kj'\
approved retirement scheme 认可退休金计划 -;z\BW5y
approved subordinated loan 核准附属贷款 q)zvePO#
arbitrage 套戥;套汇;套利 Q NEaj\
arbitrageur 套戥者;套汇者 r :-WfDz.
arbitrary amount 临时款项 S3cQC`^
arrangement 措施;安排;协定 J?$uNl
I
arrears 欠款 SoIMf tX
arrears of pay 欠付薪酬 (6'Hzl^ Kp
arrears of revenue 逾期未收税款;逾期未收的帐项 1+iiiVbMH
articles of association 组织章程;组织细则;组织章程细则 TA7w:<
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ABGL9;.8
ascertainment of profit 确定利润 }clNXtN
"Asia Clear" “亚洲结算系统”