allotment 分配;配股 s8|#sHT
allotment notice 股份配售通知;配股通知 F$ .j|C1a
allotment of shares 股份分配 Snt=Hil`
allowable 可获宽免;免税的 JMOP/]%D
allowable business loss 可扣除的营业亏损 z1+rz%
allowable expenses 可扣税的支出 E|9LUPcb
allowance 免税额;津贴;备抵;准备金 `OQ&u
allowance for debts 债项的免税额 +^+wS`Y
allowance for depreciation by wear and tear 耗损折旧免税额 Za!c=(5
allowance for funeral expenses 殡殓费的免税额 IQ{Xj3;?y
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 i,")U)b
allowance for repairs and outgoings 修葺及支出方面的免税额 W7A'5
allowance to debtor 给债务人的津贴 !BEOeq@2.
alteration of capital 资本更改 [Pp#l*
alternate trustee 候补受托人 _3p:q.
amalgamation 合并 savz>E&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H>XbqIkL@
ambit of charges 征税范围;收费范围 nu0bJ:0aLd
amended valuation 经修订的估值 (P#2Am$
American Commodities Exchange 美国商品交易所 Xs?7Whc6
American Express Bank Limited 美国运通银行 `^J~^Z7Y-
American Stock Exchange 美国证券交易所 8VcAtrx_
amortization 摊销 CES FkAj~
amount due from banks 存放银行同业的款项 lO $M6l
amount due from banks abroad 存放海外银行同业的款项 K=5_jE^e
amount due from holding companies 控股公司欠款 a`pY&xq::
amount due from local banks 存放本港银行同业的款项 pjj
5
amount due to banks 银行同业的存款 MF\n@lX
amount due to banks abroad 海外银行同业的存款 N2&aU?`e
amount due to holding companies 控股公司存款 3}:pD]`h
amount due to local banks 本港银行同业的存款 g&0GO:F`
amount due to outport banks 外埠银行同业的存款 GPx S
.&
amount for note issue 发行纸币的款额 lIjHd#q-C
amount of bond 担保契据的款额 CJKH"'u3^
amount of consideration 代价款额 /#G"'U/
amount of contribution 供款数额 l!AZ$IV
amount of indebtedness 负债款额 JNp`@`0V
amount of principal of the loan 贷款本金额 sf*SxdoZU
amount of rates chargeable 应征差饷数额 $PS5xD~@
amount of share capital 股本额 @I"Aet'XV
amount of sums assured 承保款额 MZjiJZaO:L
amount of variation 变动幅度 }BogE$tc
amount of vote 拨款数额 Ic=V:
amount payable 应付款额 2FVKgyV
amount receivable 应收款额 _TPo=}Z
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jj6kZK
analysis 分析
?ha}#
ancillary risk 附属风险 'c$9[|x
annual account 周年帐目;周年帐目报表;年度决算;年结 ONjc},_
annual accounting date 年结日期 *Ra")(RnDK
annual allowance 每年免税额;年积金;年度津贴;年津 ;5|EpoM
annual balance 年度余额 R-Fi`#PG2
annual disposable income 每年可动用收入 ?3Jh{F_+
annual estimates 周年预算 }"&(sYQ*`
annual fee 年费 pWx3l5)R
annual general meeting 周年大会 fBLd5
annual growth rate 年增率;每年增长率 b/K&8C,c
annual long-term supplement 长期个案每年补助金 \~)573'
annual pensionable emolument 可供计算退休金的年薪 zBs7]z!eP
annual report 年报 I@S<D"af
Annual Report on the Consumer Price Index 《消费物价指数年报》 \
QMSka>
annual return 周年报表;周年申报表;每年报税表格 '9/kDkt!
Annual Return Rules 《周年报表规则》 f.P( {PN
annual review of consumer prices 每年消费物价回顾 Gj ^bz'2
annual roll-forward basis 逐年延展方式 3QHZC0AY
annual salary 年薪 O(~Vvoq
annual statement 年度报表;年度决算表 wwAT@=X*}
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G2^DukK.
annuitant 年金受益人 #]
GM#.
annuity 年金 Y@4vQm+
annuity contract 年金合约 ]Cz16e&=2
annuity on human life 人寿年金 a
2rv4d=
antecedent debt 先前的债项 _N:h&uw
ante-dated cheque 倒填日期支票 l46F3C|
anticipated expenditure 预期开支 kxmS
anticipated net profit 预期纯利 k`AJ$\=
anticipated revenue 预期收入 d$TW](Bby
anti-inflation measure 反通货膨胀措施 \O:xw-eG
anti-inflationary stance 反通货膨胀立场 "QF083$
apparent deficit 表面赤字 }6bLukv
apparent financial solvency 表面偿债能力 CbHNb~
apparent partner 表面合伙人 \Cs<'(=
application for personal assessment 个人入息课税申请书 Yq^y"rw
application of fund 资金应用 0\#Q;Z2
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 z )pV
$
appointed actuary 委任精算师 J7_H.RPa
appointed auditor 委任核数师;委任审计师 0/ Ht;(
appointed trustee 委任的受托人 o/zCXZnw#
appointer 委任人 gCJ'wv)6|%
apportioned pro rata 按比例分摊 Xdq,
=;
apportionment 分配;分摊 7asq]Y}<
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fEjW7 c
apportionment formula 分摊方程式 kUUq9me&o
apportionment of estate duty 遗产税的分摊 }m H>lN
appraisal 估价;评估 ?W
n(ciO
appreciable growth 可观增长 ^8m+*t
appreciable impact 显着影响 ZYsFd_
appreciable increase 可观增长 eFio,
appreciation 增值;升值 |u{QI3
#'
appreciation against other currencies 相对其他货币升值 ]p!J]YV ]0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rpk`fxAO
appreciation tax 增值税 `g1Oon_
appropriation 拨款;拨用;拨付 S>,I&`yi
appropriation account 拨款帐目 zFtGc
Appropriation Bill 拨款法案 `0^i
#
appropriation-in-aid system 补助拨款办法 -"e}YN/
approved assets 核准资产 '| }}og
approved basket stock 认可一篮子证券 ~qS/90,
approved budget 核准预算 j1F+,
approved charitable donation 认可慈善捐款 #FB>}:L{h*
approved charitable institution 认可慈善机构 W\,lII0
approved currency 核准货币;认可货币 c2^7"`
approved estimates 核准预算 a+/|O*>#
approved estimates of expenditure 核准开支预算 Y*k<NeDyn
approved overseas insurer 核准海外保险人 9>R|k$`
approved overseas trust company 核准海外信托公司 .e"Qv*[^
approved pooled investment fund 核准汇集投资基金 MI(i%$R-A
approved provident fund scheme 认可公积金计划 8q3TeMYV
approved provision 核准拨款 WQpJd7
approved redeemable share 核准可赎回股份 $Jm2,Yv
approved regional stock 认可地区性证券 =.E(p)fz
approved retirement scheme 认可退休金计划 y^=oY
L
approved subordinated loan 核准附属贷款 kkBU<L2
arbitrage 套戥;套汇;套利 -YV4
O
arbitrageur 套戥者;套汇者 v$G*TR<2
arbitrary amount 临时款项 aELT"b,x
arrangement 措施;安排;协定 JJ
?ri,
arrears 欠款 -mJ&N
arrears of pay 欠付薪酬 } qv-lO
arrears of revenue 逾期未收税款;逾期未收的帐项
_)E8XyzF
articles of association 组织章程;组织细则;组织章程细则 vB5iG|b}
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 d;SRK @
ascertainment of profit 确定利润 (u&yb!`
"Asia Clear" “亚洲结算系统”