allotment 分配;配股 'MKkC(]4
allotment notice 股份配售通知;配股通知 GCrh4rxgg
allotment of shares 股份分配 bG+p
allowable 可获宽免;免税的 L@?Dmn'v
allowable business loss 可扣除的营业亏损 64}Oa+*s
allowable expenses 可扣税的支出 c1wM "
allowance 免税额;津贴;备抵;准备金 "}DuAs
allowance for debts 债项的免税额
'{kNXCnZ
allowance for depreciation by wear and tear 耗损折旧免税额 \s;]Tg
allowance for funeral expenses 殡殓费的免税额 c=H(*#
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 [ (tgoh/
allowance for repairs and outgoings 修葺及支出方面的免税额 P,!W\N%3
allowance to debtor 给债务人的津贴 wP1dPl_j:0
alteration of capital 资本更改 TQK>w'L
alternate trustee 候补受托人 GFvZdP`s4
amalgamation 合并 v%> ?~`Y
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T4T_32`XR
ambit of charges 征税范围;收费范围 H;,cUb
amended valuation 经修订的估值 H;s0|KRgJ
American Commodities Exchange 美国商品交易所 pRXA!QfO
American Express Bank Limited 美国运通银行 '#t"^E2$
American Stock Exchange 美国证券交易所 O7j$bxk/^
amortization 摊销 ;^:~xJFx|
amount due from banks 存放银行同业的款项 %Ua*}C
amount due from banks abroad 存放海外银行同业的款项 sCaw"{5qc
amount due from holding companies 控股公司欠款 c[< lr
amount due from local banks 存放本港银行同业的款项 ;: Hfkyy]
amount due to banks 银行同业的存款 8_f0P8R!y
amount due to banks abroad 海外银行同业的存款 %-]j;'6}cX
amount due to holding companies 控股公司存款 qsFA~{o.
amount due to local banks 本港银行同业的存款 5<4njo?k
amount due to outport banks 外埠银行同业的存款 PiI ):B>
amount for note issue 发行纸币的款额 <
PW*vo9v
amount of bond 担保契据的款额 >U"f1q*$
amount of consideration 代价款额 -9-%_=6
amount of contribution 供款数额 xpFu$2T6P.
amount of indebtedness 负债款额 VYf$0oo\4
amount of principal of the loan 贷款本金额 BmU
Eo$w
amount of rates chargeable 应征差饷数额 ]V]~I.
amount of share capital 股本额
qfppJ8L
amount of sums assured 承保款额 |IH-a"
amount of variation 变动幅度 e@p` -;<
amount of vote 拨款数额 \ ;Hj,z\
amount payable 应付款额 /j
-LW1:N
amount receivable 应收款额
-N5r[*>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P>L-,R(7e
analysis 分析 }<FBcc(n
ancillary risk 附属风险 x:;8U i"&B
annual account 周年帐目;周年帐目报表;年度决算;年结 bm%2K@ /U
annual accounting date 年结日期 Sijwh1j*V
annual allowance 每年免税额;年积金;年度津贴;年津 ?Pl>sCFm~
annual balance 年度余额 e@k
ti@ZJ
annual disposable income 每年可动用收入 w[PW-m^`
annual estimates 周年预算 DXKk1u?Tq
annual fee 年费 H|F>BjXn5
annual general meeting 周年大会 |\?-k
annual growth rate 年增率;每年增长率 4OCz:t
annual long-term supplement 长期个案每年补助金 Ca+d
?IS
annual pensionable emolument 可供计算退休金的年薪 HJBUN1n
annual report 年报 D8`,PXtV
Annual Report on the Consumer Price Index 《消费物价指数年报》 VbBZ\`b
annual return 周年报表;周年申报表;每年报税表格 +
qpD>5#
Annual Return Rules 《周年报表规则》 0g]ABzTn
annual review of consumer prices 每年消费物价回顾 E_WiQ?p
annual roll-forward basis 逐年延展方式 o
[ar.+[
annual salary 年薪 kf>'AbN
annual statement 年度报表;年度决算表 <6p{eGAQV
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 N
Ja]UZx
annuitant 年金受益人 bL
*; N3#E
annuity 年金
IIop"6Ko
annuity contract 年金合约 a+\Gz
annuity on human life 人寿年金 X@x:
F|/P
antecedent debt 先前的债项 f(D?g
ante-dated cheque 倒填日期支票 ?_\Hv@t;
anticipated expenditure 预期开支 _PNU*E%s<
anticipated net profit 预期纯利 hpWAQ#%oHm
anticipated revenue 预期收入 xZ`t~4qR
anti-inflation measure 反通货膨胀措施 x"AYt:ewuc
anti-inflationary stance 反通货膨胀立场 0%FC;v0
apparent deficit 表面赤字 5I T'u3V
apparent financial solvency 表面偿债能力 \jq1F9,
apparent partner 表面合伙人 -Rjn<bTIy
application for personal assessment 个人入息课税申请书 ]o,) #/' $
application of fund 资金应用 =*Wl;PI'
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 @!%<JZEz3
appointed actuary 委任精算师 (O&~*
7D*
appointed auditor 委任核数师;委任审计师 e;rs!I!Yw
appointed trustee 委任的受托人 &??(EA3
appointer 委任人 9Od
Kh\F (
apportioned pro rata 按比例分摊 1Lj\"+.
apportionment 分配;分摊 IeN!nK-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j?w7X?1(
apportionment formula 分摊方程式 /8W}o/,s5
apportionment of estate duty 遗产税的分摊 ~Gwn||g78
appraisal 估价;评估 zKfb
appreciable growth 可观增长 .^JID~<?#
appreciable impact 显着影响 PJkMn
appreciable increase 可观增长 fM
S-
appreciation 增值;升值 'ARQ7 Q[`
appreciation against other currencies 相对其他货币升值 V7rcnk#
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rX;(48Y
appreciation tax 增值税 9=3V}]^M
appropriation 拨款;拨用;拨付 ^o?.Rph|i]
appropriation account 拨款帐目 wy) Frg
Appropriation Bill 拨款法案 &
NOKrN~HX
appropriation-in-aid system 补助拨款办法 i7 p#%2
approved assets 核准资产 P7u5Ykc*
approved basket stock 认可一篮子证券 7qL]_u[^
approved budget 核准预算 ",Q \A I
approved charitable donation 认可慈善捐款 !\|&E>Gy
approved charitable institution 认可慈善机构 aN;L5;m#>{
approved currency 核准货币;认可货币 $
P#k|A
approved estimates 核准预算 >-)i_C2
approved estimates of expenditure 核准开支预算 >b{%j8uM
approved overseas insurer 核准海外保险人 uu#ALB
Jm
approved overseas trust company 核准海外信托公司 1q\U
(^
approved pooled investment fund 核准汇集投资基金
b GwLfU
approved provident fund scheme 认可公积金计划 w:N\]=Vh
approved provision 核准拨款 _V8pDcY
approved redeemable share 核准可赎回股份 g-*@I`k[
approved regional stock 认可地区性证券 `]tXQqD
approved retirement scheme 认可退休金计划 Hk6Dwe[y
approved subordinated loan 核准附属贷款 ^=R>rUCmv
arbitrage 套戥;套汇;套利 Z71"d"
arbitrageur 套戥者;套汇者 )QI]b4[
arbitrary amount 临时款项 .4KXe"~E
arrangement 措施;安排;协定 ||L qx#e=
arrears 欠款 4qyL' \d[
arrears of pay 欠付薪酬 NaVZ)
arrears of revenue 逾期未收税款;逾期未收的帐项 kk!}mbA_}
articles of association 组织章程;组织细则;组织章程细则 kv(N/G
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 y'4=
ascertainment of profit 确定利润 aNXu"US+Sp
"Asia Clear" “亚洲结算系统”