allotment 分配;配股 b+RU <qR
allotment notice 股份配售通知;配股通知 } j6|+
allotment of shares 股份分配 {?w*n_T.
allowable 可获宽免;免税的 |]:6IuslJ
allowable business loss 可扣除的营业亏损 |VE.khq#
allowable expenses 可扣税的支出 u<n['Ur}|
allowance 免税额;津贴;备抵;准备金 / E!6]b/
allowance for debts 债项的免税额 C<QpUJ`k
allowance for depreciation by wear and tear 耗损折旧免税额 +yr~UP_
}
allowance for funeral expenses 殡殓费的免税额 "a _S7K
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 dhg($m
allowance for repairs and outgoings 修葺及支出方面的免税额 wko9tdC=U
allowance to debtor 给债务人的津贴 -'oxenu
alteration of capital 资本更改 @VND}{j
alternate trustee 候补受托人 bQ?Vh@j(M
amalgamation 合并 d]_].D$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S"+#=C
ambit of charges 征税范围;收费范围 va(6?"9
amended valuation 经修订的估值 5^qs>k[mN
American Commodities Exchange 美国商品交易所 Z@JTZMN_
American Express Bank Limited 美国运通银行
0jXDjk5'<
American Stock Exchange 美国证券交易所 vPZ0?r_5W
amortization 摊销 ^}gZ+!kA
amount due from banks 存放银行同业的款项 rCGKE`H
amount due from banks abroad 存放海外银行同业的款项 J| 46i
amount due from holding companies 控股公司欠款 -)"\?+T
amount due from local banks 存放本港银行同业的款项 4;jAdWj3
amount due to banks 银行同业的存款 MD0d
amount due to banks abroad 海外银行同业的存款 CJ3/8*;w
amount due to holding companies 控股公司存款 C{-Dv-<A>
amount due to local banks 本港银行同业的存款 +5GC?cW
amount due to outport banks 外埠银行同业的存款 |e+r~).4B
amount for note issue 发行纸币的款额 D+BflI~9mP
amount of bond 担保契据的款额 :-2sKD y
amount of consideration 代价款额 M.$=tu
UL
amount of contribution 供款数额 \WUCm.w6\%
amount of indebtedness 负债款额 ]G
!
APE
amount of principal of the loan 贷款本金额 VzM (u_)
amount of rates chargeable 应征差饷数额 Q\^BOdX^`
amount of share capital 股本额 )C$Ij9
<A
amount of sums assured 承保款额
rd(-2,$4
amount of variation 变动幅度 DfOigLG*
amount of vote 拨款数额 tQMz1$
amount payable 应付款额 <qoPBm])
amount receivable 应收款额 6il+hz2&lH
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >G0ihhVt
analysis 分析 3=Xvl 58k
ancillary risk 附属风险 /PBK:B
annual account 周年帐目;周年帐目报表;年度决算;年结 TYxi&;w
annual accounting date 年结日期 hg^klQD
annual allowance 每年免税额;年积金;年度津贴;年津 ccW{88II7w
annual balance 年度余额 Ac>GF
annual disposable income 每年可动用收入 :'!_PN
annual estimates 周年预算 =lh&oPc1
annual fee 年费 }V+&o\4
annual general meeting 周年大会 Nc(A5*
annual growth rate 年增率;每年增长率 (/P-9<"U
annual long-term supplement 长期个案每年补助金 1x0)mt3
annual pensionable emolument 可供计算退休金的年薪 YL4yT`*
annual report 年报 XQ Si
Annual Report on the Consumer Price Index 《消费物价指数年报》 2Aq+:ud)P
annual return 周年报表;周年申报表;每年报税表格 iqTmgE-
Annual Return Rules 《周年报表规则》
-,"eN}P^
annual review of consumer prices 每年消费物价回顾 x}7Xd P.2$
annual roll-forward basis 逐年延展方式 U<yKC8
annual salary 年薪 JkNRXC:
annual statement 年度报表;年度决算表 k~1{|HxrE
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 f*[Uq0?
annuitant 年金受益人 mndNkK5o
annuity 年金 (bogA
i3<F
annuity contract 年金合约 Nu; 9
annuity on human life 人寿年金 m?)F@4]
antecedent debt 先前的债项 Fz$^CMw5K
ante-dated cheque 倒填日期支票 z)FGbX
anticipated expenditure 预期开支 i:^
8zW
anticipated net profit 预期纯利 pWGIA6&v(
anticipated revenue 预期收入 Wc/B_F?2
anti-inflation measure 反通货膨胀措施 n*qn8Dq
anti-inflationary stance 反通货膨胀立场 G7HvA46
apparent deficit 表面赤字 ZN`I4Ak
apparent financial solvency 表面偿债能力 Or()AzwE@
apparent partner 表面合伙人 ]!N|3"Ls
application for personal assessment 个人入息课税申请书 4L2TsuLw
application of fund 资金应用 ,xC@@>f
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 T
"t%>g
appointed actuary 委任精算师 KlRIJOS
appointed auditor 委任核数师;委任审计师 rdm&YM`J
appointed trustee 委任的受托人 Y#Pg*C8>8
appointer 委任人 5lm>~J!/^
apportioned pro rata 按比例分摊 4p(\2?B%f
apportionment 分配;分摊
K&iU
+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dMH}%f5;1
apportionment formula 分摊方程式 K~\Ocl
apportionment of estate duty 遗产税的分摊 L q;=UE
appraisal 估价;评估 TP)
}1@
appreciable growth 可观增长 !*-|s}e
appreciable impact 显着影响 U#n1N7P|$F
appreciable increase 可观增长 ,-Yl%R.W=
appreciation 增值;升值 Mg{=(No
appreciation against other currencies 相对其他货币升值 Al}%r85
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y X{F$BM
appreciation tax 增值税 )>^!X$`3
appropriation 拨款;拨用;拨付 !JwR[X\f
appropriation account 拨款帐目 )m(?U
Appropriation Bill 拨款法案 {c AGOx wd
appropriation-in-aid system 补助拨款办法 <SNu`,/I
approved assets 核准资产 (,
uW-
approved basket stock 认可一篮子证券 p!~V@l
approved budget 核准预算 Q2xzux~T
approved charitable donation 认可慈善捐款 ywbdV-t/
approved charitable institution 认可慈善机构 /:aY)0F0<&
approved currency 核准货币;认可货币 Eg#WR&Uq"
approved estimates 核准预算 7a<:\F}E0
approved estimates of expenditure 核准开支预算 H<wkD9v}H5
approved overseas insurer 核准海外保险人 sxU
0Fg
approved overseas trust company 核准海外信托公司 !&vPG>V
approved pooled investment fund 核准汇集投资基金 a.s5>:Ct
approved provident fund scheme 认可公积金计划 >iI-Cs7TD
approved provision 核准拨款 #?RT$L>n
approved redeemable share 核准可赎回股份 b*"%E,?
approved regional stock 认可地区性证券 _{YU
WV50}
approved retirement scheme 认可退休金计划 : ]~G9]R`
approved subordinated loan 核准附属贷款 %8g1h)F"S
arbitrage 套戥;套汇;套利 5g;i{T/6~x
arbitrageur 套戥者;套汇者 p6W|4_a?
arbitrary amount 临时款项 xIa8Ac
arrangement 措施;安排;协定 qv$m5CJvK
arrears 欠款 4xD`Z_U
arrears of pay 欠付薪酬 4oRDvn7f&
arrears of revenue 逾期未收税款;逾期未收的帐项 o0F&
,|'
articles of association 组织章程;组织细则;组织章程细则 -1tiy.^$F
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mvt%3zCB!
ascertainment of profit 确定利润 y^hCO:`l3
"Asia Clear" “亚洲结算系统”