allotment 分配;配股 I{$TMkh[
allotment notice 股份配售通知;配股通知 WR9-HPF
allotment of shares 股份分配 Ou_2UT
allowable 可获宽免;免税的 3V]08
allowable business loss 可扣除的营业亏损 V)fF|E~0
allowable expenses 可扣税的支出 rMoz+{1A
allowance 免税额;津贴;备抵;准备金 m f\tMik<
allowance for debts 债项的免税额 k5|GN Y6a
allowance for depreciation by wear and tear 耗损折旧免税额 N(kSE^skOa
allowance for funeral expenses 殡殓费的免税额 -C2[ZP-
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *qJHoP;
allowance for repairs and outgoings 修葺及支出方面的免税额 pwvmb\
allowance to debtor 给债务人的津贴 cpm *m"Nk
alteration of capital 资本更改 ]*X z~Ox2
alternate trustee 候补受托人 q8)wAl
amalgamation 合并 ;v!Ef"E|cV
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ><C9PS@
ambit of charges 征税范围;收费范围 9
+b){W
amended valuation 经修订的估值 gL&)l!2Y
American Commodities Exchange 美国商品交易所 IC6'>2'=T
American Express Bank Limited 美国运通银行 _4
YT2k
American Stock Exchange 美国证券交易所 7ju^B/7
amortization 摊销 9aYVbq""
amount due from banks 存放银行同业的款项 [4Q;5 'Dj
amount due from banks abroad 存放海外银行同业的款项 R"{P#U,HNO
amount due from holding companies 控股公司欠款 JkEITuTth
amount due from local banks 存放本港银行同业的款项 y[/:?O}g4
amount due to banks 银行同业的存款 sVH
w\_F$
amount due to banks abroad 海外银行同业的存款 6H!l>@a7v
amount due to holding companies 控股公司存款 Q yhu=_&
amount due to local banks 本港银行同业的存款 q#F+^)DD [
amount due to outport banks 外埠银行同业的存款 v=daafO
amount for note issue 发行纸币的款额 #"-DE-
I[
amount of bond 担保契据的款额 g77 :92
amount of consideration 代价款额 ^e]h\G
amount of contribution 供款数额 t^=S\1"R\
amount of indebtedness 负债款额 &"=O!t2
amount of principal of the loan 贷款本金额 >x]ir
amount of rates chargeable 应征差饷数额 oz%{D@CF
amount of share capital 股本额 M}`T-"qf
amount of sums assured 承保款额 FzF#V=9lP
amount of variation 变动幅度 xx G>Leml
amount of vote 拨款数额 ky'G/z
amount payable 应付款额 " eS-i@
amount receivable 应收款额 4j(*%da
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {]iM5?
analysis 分析 @W=
:r/
ancillary risk 附属风险 S3Fj /2Q8
annual account 周年帐目;周年帐目报表;年度决算;年结 Lie= DD
annual accounting date 年结日期 #+
{%>f
annual allowance 每年免税额;年积金;年度津贴;年津 L+lX$k
annual balance 年度余额 J&L#^f*d
annual disposable income 每年可动用收入 z`YAOhD*h4
annual estimates 周年预算 PB#
EU9
annual fee 年费 W]D+[mpgK
annual general meeting 周年大会 (r
Q)0
g@
annual growth rate 年增率;每年增长率 [;#^h/5E
annual long-term supplement 长期个案每年补助金 ItE)h[86
annual pensionable emolument 可供计算退休金的年薪 aNgJm~K0P
annual report 年报 'X~CrgQl
Annual Report on the Consumer Price Index 《消费物价指数年报》 aN';_tGvK
annual return 周年报表;周年申报表;每年报税表格 N.vkM`Z
Annual Return Rules 《周年报表规则》 wsj5;(f+
annual review of consumer prices 每年消费物价回顾 Mn*5oH
annual roll-forward basis 逐年延展方式 &-KQ
m20n
annual salary 年薪 a
fB?js6
annual statement 年度报表;年度决算表 XcKyrh;i
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 GXR7Ug}k
annuitant 年金受益人 KssIoP
annuity 年金 5N907XVu
annuity contract 年金合约 UdFYG^i
annuity on human life 人寿年金 ^AT#A<{1(
antecedent debt 先前的债项 0{u#
{_
ante-dated cheque 倒填日期支票 d3 p;[;`
anticipated expenditure 预期开支 rUmnv%qTS
anticipated net profit 预期纯利 7??j}ob>
anticipated revenue 预期收入 85](,YYz
anti-inflation measure 反通货膨胀措施 $oIGlKc:L
anti-inflationary stance 反通货膨胀立场 9$^v*!<z
\
apparent deficit 表面赤字 XRn+6fn|
apparent financial solvency 表面偿债能力 \V*E:_w*
apparent partner 表面合伙人 8u Z4[
application for personal assessment 个人入息课税申请书 ROj=XM:+
application of fund 资金应用
KvEZbf3f
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 ?e23[
appointed actuary 委任精算师 _p| KaT``
appointed auditor 委任核数师;委任审计师 wtQ (R4
appointed trustee 委任的受托人 ;{rl
Y>
appointer 委任人 pXe]hnY
apportioned pro rata 按比例分摊 xKoNo^ FF
apportionment 分配;分摊 Rp.FG
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e{,[\7nF
apportionment formula 分摊方程式 kN*\yH|
apportionment of estate duty 遗产税的分摊 gC/-7/}
appraisal 估价;评估 Ec['k&*7,
appreciable growth 可观增长 NAfu$7
appreciable impact 显着影响 q?oJ=]m"
appreciable increase 可观增长 mGUl/.;yp-
appreciation 增值;升值 nmrdqS
V
appreciation against other currencies 相对其他货币升值 [mQ*];GA
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :w4I+*
]
appreciation tax 增值税 D"n
3If%
appropriation 拨款;拨用;拨付 y{\(|j
appropriation account 拨款帐目 0'Qo eFKG
Appropriation Bill 拨款法案 Oxf,2r
appropriation-in-aid system 补助拨款办法 zyFbu=d|O:
approved assets 核准资产 H @8 ;6D
approved basket stock 认可一篮子证券 &?7+8n&+
approved budget 核准预算 O[#B906JB
approved charitable donation 认可慈善捐款 .g6(07TyV
approved charitable institution 认可慈善机构 !& xc.39
approved currency 核准货币;认可货币 +luW=j0V
approved estimates 核准预算 |p+ xM
approved estimates of expenditure 核准开支预算 ;AgXl%Q
approved overseas insurer 核准海外保险人 L QP4#7
approved overseas trust company 核准海外信托公司 6b#J!:?
approved pooled investment fund 核准汇集投资基金 ZBfB4<M9xS
approved provident fund scheme 认可公积金计划 O:G-I$F|
approved provision 核准拨款 tL@m5M%:N2
approved redeemable share 核准可赎回股份 ;hp?wb
approved regional stock 认可地区性证券 %D}]Z=gp
approved retirement scheme 认可退休金计划 `'<&<P
approved subordinated loan 核准附属贷款 ?\Z-3l%M
arbitrage 套戥;套汇;套利 5VPP 2;J
arbitrageur 套戥者;套汇者 a0x/ ?)DO
arbitrary amount 临时款项 &