allotment 分配;配股
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allotment notice 股份配售通知;配股通知 )5}=^aqd
allotment of shares 股份分配 p`)GO.pz
allowable 可获宽免;免税的 :)UF#
allowable business loss 可扣除的营业亏损 w~NQAHAvo
allowable expenses 可扣税的支出 }hralef #N
allowance 免税额;津贴;备抵;准备金 *Op;].>E
allowance for debts 债项的免税额 v>FsP$p4yE
allowance for depreciation by wear and tear 耗损折旧免税额 TX96
^EoH
allowance for funeral expenses 殡殓费的免税额 @hlT7C)xK
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 tSVN}~1\
allowance for repairs and outgoings 修葺及支出方面的免税额 eC^UL5>%
allowance to debtor 给债务人的津贴 CfguL@tR.
alteration of capital 资本更改 =kz(1Pb
alternate trustee 候补受托人 Q2c|sK8
amalgamation 合并 j9@7\N<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |0A"3w
ambit of charges 征税范围;收费范围 v`"z
amended valuation 经修订的估值 v)*/E'Cr*
American Commodities Exchange 美国商品交易所 v+NdO$o
American Express Bank Limited 美国运通银行 H uPw?8w=
American Stock Exchange 美国证券交易所
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amortization 摊销
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amount due from banks 存放银行同业的款项 h01 HX
amount due from banks abroad 存放海外银行同业的款项 E880X<V)>
amount due from holding companies 控股公司欠款 +/tNd2
amount due from local banks 存放本港银行同业的款项 la7VeFT
amount due to banks 银行同业的存款 ^tS{a *Yn
amount due to banks abroad 海外银行同业的存款 4+ BWHV
amount due to holding companies 控股公司存款 nyyKA_#:5
amount due to local banks 本港银行同业的存款 B?
$9M9
amount due to outport banks 外埠银行同业的存款 _d#1muZ?p|
amount for note issue 发行纸币的款额 -a``
amount of bond 担保契据的款额 ,m| :U
amount of consideration 代价款额 ~c&ygL3
amount of contribution 供款数额 39p&M"Yo
amount of indebtedness 负债款额 UEZnd8
amount of principal of the loan 贷款本金额 @6eM{3E.
amount of rates chargeable 应征差饷数额 Gkz\
By
amount of share capital 股本额 /gkHV3}fu
amount of sums assured 承保款额 ]Ek6EuaK
amount of variation 变动幅度 H ?Vo#/
amount of vote 拨款数额 S]E1+,-*
amount payable 应付款额 KMO(f!?
amount receivable 应收款额 d"K~+<V}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #k
%$A}9
analysis 分析 P.L$q
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ancillary risk 附属风险 B?BB
annual account 周年帐目;周年帐目报表;年度决算;年结 u@j]U|FpY
annual accounting date 年结日期 X]^FHYjhS
annual allowance 每年免税额;年积金;年度津贴;年津 D=hy[sDBw
annual balance 年度余额 f)`_su
U
annual disposable income 每年可动用收入 ^}JGWGib=+
annual estimates 周年预算 G:$Ta6=
annual fee 年费 v6Vie o=
annual general meeting 周年大会 N/wU
P
annual growth rate 年增率;每年增长率 T5*
t~`bfU
annual long-term supplement 长期个案每年补助金 h<)YZ[;x
annual pensionable emolument 可供计算退休金的年薪 \ 5MD1r}
annual report 年报 h^yLmRL
Annual Report on the Consumer Price Index 《消费物价指数年报》 tPv3nh
annual return 周年报表;周年申报表;每年报税表格 BE`{? -G
Annual Return Rules 《周年报表规则》 ZY_
aE
annual review of consumer prices 每年消费物价回顾 #2`ST=#
annual roll-forward basis 逐年延展方式 F1m 1%
annual salary 年薪 #&fi[|%X$
annual statement 年度报表;年度决算表 v|IPus|>
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 8|Wu8z--
annuitant 年金受益人 Lp!4X1/|\
annuity 年金 sGg=4(D
annuity contract 年金合约 7ojU]l y
annuity on human life 人寿年金 O*;$))<wX
antecedent debt 先前的债项 xF:}a:c@H
ante-dated cheque 倒填日期支票 OVwcjhQ
anticipated expenditure 预期开支 5<Ly^Na:
anticipated net profit 预期纯利 9|kc$+(+6
anticipated revenue 预期收入 6j*L]Sc
anti-inflation measure 反通货膨胀措施 YJBlF2uD
anti-inflationary stance 反通货膨胀立场 #%Z 0!
apparent deficit 表面赤字 ~.FeLWP
apparent financial solvency 表面偿债能力 >XTDN
apparent partner 表面合伙人 MK"p~b0->
application for personal assessment 个人入息课税申请书 DrAp&A|WV|
application of fund 资金应用 Y^ Of
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 u'Od~x^z
appointed actuary 委任精算师 (R
'GrN>
appointed auditor 委任核数师;委任审计师 vy:-a G
appointed trustee 委任的受托人 .A(QqL>
appointer 委任人 C)x>/Qr ~
apportioned pro rata 按比例分摊 41-u*$
apportionment 分配;分摊 ;rp("<g:>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2O|jVGap5x
apportionment formula 分摊方程式 {RG4 m{#9
apportionment of estate duty 遗产税的分摊 b-)m'B}`
appraisal 估价;评估 j ^Tb=
appreciable growth 可观增长 *Sd}cDCO%
appreciable impact 显着影响 c(@(j8@S
appreciable increase 可观增长 Ox | ?
appreciation 增值;升值 t@#+vs@
appreciation against other currencies 相对其他货币升值 }da}vR"iL
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2p^Jqp`$
appreciation tax 增值税 @2yoy&IO
appropriation 拨款;拨用;拨付 D8OW|wVE
appropriation account 拨款帐目 ;u:A:Y4V
Appropriation Bill 拨款法案 B=?m_4\$m
appropriation-in-aid system 补助拨款办法 D^
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approved assets 核准资产 ILN Yh3
approved basket stock 认可一篮子证券 <\44%M"iC-
approved budget 核准预算 g1!ek
approved charitable donation 认可慈善捐款 VVd9VGvh
approved charitable institution 认可慈善机构 =3~5I
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approved currency 核准货币;认可货币 x=S8UKUx
approved estimates 核准预算 ^ gy"$F3{`
approved estimates of expenditure 核准开支预算 QL].)Vgf
approved overseas insurer 核准海外保险人 g!QX#_~Il
approved overseas trust company 核准海外信托公司 [Re.sX}$Y
approved pooled investment fund 核准汇集投资基金 M]5)u=}S-
approved provident fund scheme 认可公积金计划 DB=^Z%%Z
approved provision 核准拨款 /JqNiqvh
approved redeemable share 核准可赎回股份 {wp~
approved regional stock 认可地区性证券 5WlBe
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approved retirement scheme 认可退休金计划 7>-"r*W +z
approved subordinated loan 核准附属贷款
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arbitrage 套戥;套汇;套利 ' ?4\
arbitrageur 套戥者;套汇者 hL?"!
arbitrary amount 临时款项 YcRo>:I
arrangement 措施;安排;协定 (93$ L zZ
arrears 欠款 yQ [n7du
arrears of pay 欠付薪酬 bMA\_?
arrears of revenue 逾期未收税款;逾期未收的帐项 d`w3I`P1
articles of association 组织章程;组织细则;组织章程细则 s)A=hB-V
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >D\jyd$wh&
ascertainment of profit 确定利润 .or1*-B K
"Asia Clear" “亚洲结算系统”