allotment 分配;配股 ?O#,|\v?]
allotment notice 股份配售通知;配股通知 TY*q[AWG
allotment of shares 股份分配 /7XVr"R
allowable 可获宽免;免税的 }Fgp*x-G
allowable business loss 可扣除的营业亏损 |th"ET
allowable expenses 可扣税的支出 Sc3 B*.
allowance 免税额;津贴;备抵;准备金 1
gx(L*y,
allowance for debts 债项的免税额 5_Opx=
allowance for depreciation by wear and tear 耗损折旧免税额
W&Gt^5
allowance for funeral expenses 殡殓费的免税额 ;CdxKr-d
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e.pq6D5
allowance for repairs and outgoings 修葺及支出方面的免税额 c9N5c
allowance to debtor 给债务人的津贴 t_ZWd#x+;
alteration of capital 资本更改 UG<`m]
alternate trustee 候补受托人 |+(Hia,X
amalgamation 合并 [+Y;w`;Fq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cvl1X"
ambit of charges 征税范围;收费范围 j+>&~
amended valuation 经修订的估值 ;tu2}1#r
American Commodities Exchange 美国商品交易所 w?zY9Fs=
s
American Express Bank Limited 美国运通银行 b&Go'C{p
American Stock Exchange 美国证券交易所 Y!L<&
sl
amortization 摊销 Luu.p<
amount due from banks 存放银行同业的款项 DANndXQLH
amount due from banks abroad 存放海外银行同业的款项 YO^iEI.
amount due from holding companies 控股公司欠款 @je vY81)
amount due from local banks 存放本港银行同业的款项 ,}_uk]AQ
amount due to banks 银行同业的存款 S k&l8"
amount due to banks abroad 海外银行同业的存款 xK C{P{:
amount due to holding companies 控股公司存款 1*J#:|({(
amount due to local banks 本港银行同业的存款 gdfG3d$4
amount due to outport banks 外埠银行同业的存款 `h|>;u
amount for note issue 发行纸币的款额 X mX
.)h'Y
amount of bond 担保契据的款额 J?N9*ap)
amount of consideration 代价款额 uA2-&smw
amount of contribution 供款数额
j8"2K^h=
amount of indebtedness 负债款额 gR:21*&cz
amount of principal of the loan 贷款本金额 *<nfA}
amount of rates chargeable 应征差饷数额 [O"8Tzr
amount of share capital 股本额 z ''-AH,
amount of sums assured 承保款额 4\%XC
F!
amount of variation 变动幅度 Pb-Ft=
amount of vote 拨款数额 mjz<,s`D
amount payable 应付款额 nzK"eNDN.
amount receivable 应收款额 gELb(Y\ak
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \4e6\6 +
analysis 分析 2r|!:^'?W
ancillary risk 附属风险 S0<m><|kl
annual account 周年帐目;周年帐目报表;年度决算;年结 !,3U_!
annual accounting date 年结日期 pe1 _E
KU
annual allowance 每年免税额;年积金;年度津贴;年津 P?P))UB5
annual balance 年度余额 ;Jrk#7
annual disposable income 每年可动用收入 AE
"E($S`
annual estimates 周年预算 j,/t<@S>
annual fee 年费 H;OPA8\n
annual general meeting 周年大会 cWA$O*A
annual growth rate 年增率;每年增长率 t,yzqn
annual long-term supplement 长期个案每年补助金 JKsdPW<?
annual pensionable emolument 可供计算退休金的年薪 ';z5]O~
annual report 年报 2dF:;k k
Annual Report on the Consumer Price Index 《消费物价指数年报》 _ooSMp|
annual return 周年报表;周年申报表;每年报税表格 .5~W3v
<
Annual Return Rules 《周年报表规则》 [o,S.!W8
annual review of consumer prices 每年消费物价回顾 hj.Du+1
annual roll-forward basis 逐年延展方式 Xqac$%[3
annual salary 年薪 CxOBH89(
annual statement 年度报表;年度决算表 $q6'VLPo
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4{r_EV[(
annuitant 年金受益人 sC .R.
annuity 年金 4U*u
H
annuity contract 年金合约 HjFY>(e
annuity on human life 人寿年金 !B3lsXLSY
antecedent debt 先前的债项 FiQx5}MMhu
ante-dated cheque 倒填日期支票 \#A=twp
anticipated expenditure 预期开支 -)Y?1w
anticipated net profit 预期纯利 *I}_B\kY
anticipated revenue 预期收入 :tA|g
anti-inflation measure 反通货膨胀措施 CXsi
anti-inflationary stance 反通货膨胀立场 Y%V|M0 0`
apparent deficit 表面赤字 j;k(AM<
apparent financial solvency 表面偿债能力 7BX%z$_)A
apparent partner 表面合伙人 ?Ze3t5Ll
application for personal assessment 个人入息课税申请书 (Rc0 l;
application of fund 资金应用
ZREAEGi{
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 G"BoD 5m
appointed actuary 委任精算师 (pjmE7`"P
appointed auditor 委任核数师;委任审计师 4D/mm(2
d$
appointed trustee 委任的受托人 p ?HODwZ
appointer 委任人 N
-]m <z>
apportioned pro rata 按比例分摊 %-4e8d74/
apportionment 分配;分摊 "Jp6EL%
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !!c.cv'
apportionment formula 分摊方程式 "iof -b=ys
apportionment of estate duty 遗产税的分摊 `f^`i~c\
appraisal 估价;评估 ~%Ws"1
appreciable growth 可观增长 Te{L@sj
appreciable impact 显着影响 '7F`qL\/#(
appreciable increase 可观增长 fuH Dif,
appreciation 增值;升值 L#e|t0'#
appreciation against other currencies 相对其他货币升值 hfvs'.
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5m+:GiI
appreciation tax 增值税 "z }bgy
appropriation 拨款;拨用;拨付 (WW,]#^
appropriation account 拨款帐目 t3/!esay
Appropriation Bill 拨款法案 Kg@9kJB
appropriation-in-aid system 补助拨款办法 WPE@yI(
approved assets 核准资产 F|V co]"S1
approved basket stock 认可一篮子证券
YV 9*B
approved budget 核准预算 X/1Z9a+W
approved charitable donation 认可慈善捐款 `.dTkL
approved charitable institution 认可慈善机构 O'."ca]:5
approved currency 核准货币;认可货币 MjU>qx::
approved estimates 核准预算 IBVP4&}x$
approved estimates of expenditure 核准开支预算 0nAeeVz|
approved overseas insurer 核准海外保险人 i[ BR"(
approved overseas trust company 核准海外信托公司 33\b@F7
b
approved pooled investment fund 核准汇集投资基金 \Mlj
7.u]
approved provident fund scheme 认可公积金计划 q<JI!n1O
approved provision 核准拨款 n X
Qz
approved redeemable share 核准可赎回股份 nWZrB s
_
approved regional stock 认可地区性证券 [jumq1
approved retirement scheme 认可退休金计划 1&YP}sg)
approved subordinated loan 核准附属贷款 !9o8v0ZI
arbitrage 套戥;套汇;套利 :B- ,*@EU
arbitrageur 套戥者;套汇者 No[xf9>t
arbitrary amount 临时款项 /KKX;L[D(
arrangement 措施;安排;协定 yB.6U56
arrears 欠款 j7-#">Y
L
arrears of pay 欠付薪酬 *OF7{^~&
arrears of revenue 逾期未收税款;逾期未收的帐项 zMrZ[AU
articles of association 组织章程;组织细则;组织章程细则 33Mr9Doon
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 WaMn
[/{
ascertainment of profit 确定利润 oS_p/$F,
"Asia Clear" “亚洲结算系统”