allotment 分配;配股 xu0pY(n^r
allotment notice 股份配售通知;配股通知 p^QB^HEV
allotment of shares 股份分配 #AUz.WHD
allowable 可获宽免;免税的 at `\7YfQp
allowable business loss 可扣除的营业亏损 ['n;e:*
allowable expenses 可扣税的支出 a7Rg!%
r
allowance 免税额;津贴;备抵;准备金 q!zsGf{
allowance for debts 债项的免税额 O:,Fif?;
allowance for depreciation by wear and tear 耗损折旧免税额 ;X3bgA']
allowance for funeral expenses 殡殓费的免税额 A `n:q;my
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 -%x9^oQwY
allowance for repairs and outgoings 修葺及支出方面的免税额 ^aG=vXK`b
allowance to debtor 给债务人的津贴 ;iEFG^'tG
alteration of capital 资本更改 j8Csnm0
alternate trustee 候补受托人 wsNM'~(
amalgamation 合并 SLG3u;Ab
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [3QKBV1\
ambit of charges 征税范围;收费范围 0if~qGm=!
amended valuation 经修订的估值 c,I|O'
&k
American Commodities Exchange 美国商品交易所 Pa!r*(M)C
American Express Bank Limited 美国运通银行 (GdL(H#IL
American Stock Exchange 美国证券交易所 _mw(~r8R
amortization 摊销 ^g56:j~?
amount due from banks 存放银行同业的款项 [8QE}TFic
amount due from banks abroad 存放海外银行同业的款项 P7GF"/
amount due from holding companies 控股公司欠款 c}>p"
amount due from local banks 存放本港银行同业的款项 _=eeZ4f
amount due to banks 银行同业的存款 hVcV_
amount due to banks abroad 海外银行同业的存款 "ujt:4p@
amount due to holding companies 控股公司存款 ?0VLx,kp
amount due to local banks 本港银行同业的存款 = ,=t Sp
amount due to outport banks 外埠银行同业的存款 isP4*g&%x
amount for note issue 发行纸币的款额 SrVJ Q~:>
amount of bond 担保契据的款额 t
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amount of consideration 代价款额 _ADK8a6%)
amount of contribution 供款数额 ]+B#SIC;
amount of indebtedness 负债款额 -IB~lw
amount of principal of the loan 贷款本金额 =K)au$BE|
amount of rates chargeable 应征差饷数额 S?5z
amount of share capital 股本额 -l!;PV S|
amount of sums assured 承保款额 z;_d?S<*m
amount of variation 变动幅度 f`jRLo*L
amount of vote 拨款数额 H+>l][
amount payable 应付款额 QxmVImn"
amount receivable 应收款额 sc!
e$@U
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rtz%(4aS
analysis 分析 :h&*<!O2B`
ancillary risk 附属风险 IRZ?'Im
annual account 周年帐目;周年帐目报表;年度决算;年结 AdtAc$@xK
annual accounting date 年结日期 >_y>["u6J#
annual allowance 每年免税额;年积金;年度津贴;年津 WBA0!
g98
annual balance 年度余额 v?\bvg\E
annual disposable income 每年可动用收入 )up!W4h6o
annual estimates 周年预算 N(]>(S
o
annual fee 年费 zA![c l>$
annual general meeting 周年大会 ,z?Re)qm
annual growth rate 年增率;每年增长率 *HwTq[y
annual long-term supplement 长期个案每年补助金 {qm(Z+wcmb
annual pensionable emolument 可供计算退休金的年薪 TY,w3E_
annual report 年报 $siiG|)C1
Annual Report on the Consumer Price Index 《消费物价指数年报》 GJA3
annual return 周年报表;周年申报表;每年报税表格 ^zv28Wq>
Annual Return Rules 《周年报表规则》 PT|W{RlNl
annual review of consumer prices 每年消费物价回顾 `bGAc&,&
annual roll-forward basis 逐年延展方式 {}ZQK
annual salary 年薪 EV@xUq!x.
annual statement 年度报表;年度决算表 Vl!Z|}z
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mb*L'y2r
annuitant 年金受益人 rBP!RSl1
annuity 年金 D'>yu"
annuity contract 年金合约 _AQ :<0/#
annuity on human life 人寿年金 -,~n|ceI
antecedent debt 先前的债项 DiAPs_@
ante-dated cheque 倒填日期支票 %cD7}o:u
anticipated expenditure 预期开支 i%M2(8&^Q
anticipated net profit 预期纯利 C,w$)x5kls
anticipated revenue 预期收入 IN!m
anti-inflation measure 反通货膨胀措施 E#_TX3B
anti-inflationary stance 反通货膨胀立场 'Z-jj2t}
apparent deficit 表面赤字 <BQ4x.[
apparent financial solvency 表面偿债能力 8KD7t&H
apparent partner 表面合伙人 YSt' ]
application for personal assessment 个人入息课税申请书 X+{
4,?04+
application of fund 资金应用 GP uAIoBo
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 Q^8C*ekfg!
appointed actuary 委任精算师 itM6S$
appointed auditor 委任核数师;委任审计师 7 [55
appointed trustee 委任的受托人 ~?dPF;.6_
appointer 委任人 +"a .,-f!
apportioned pro rata 按比例分摊 c{j0A;XMS
apportionment 分配;分摊 xX
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 38%]GQ
apportionment formula 分摊方程式 S
@zsPzw
apportionment of estate duty 遗产税的分摊 "!gd)^<e
appraisal 估价;评估 C} +
w<
appreciable growth 可观增长
b:>(U.
appreciable impact 显着影响 TE0hVw0c
appreciable increase 可观增长 jj#K[@u
appreciation 增值;升值 )5Kzq6.
appreciation against other currencies 相对其他货币升值 Tc@r#!.m
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0vUX^<
appreciation tax 增值税 HW{osav9
appropriation 拨款;拨用;拨付 $CO^dFf
appropriation account 拨款帐目 dapQ5JT/
Appropriation Bill 拨款法案 JcZs\ fl9
appropriation-in-aid system 补助拨款办法 b IcLMG
s
approved assets 核准资产
CJ&0<Z}{m
approved basket stock 认可一篮子证券 :h N*
approved budget 核准预算 -.1x! ~.jX
approved charitable donation 认可慈善捐款 C]-Z+9Vvv
approved charitable institution 认可慈善机构 L!DP*XDp
approved currency 核准货币;认可货币 ;|b
D@%@
approved estimates 核准预算 IyYC).wU}
approved estimates of expenditure 核准开支预算 ~d7!)c`z
approved overseas insurer 核准海外保险人 `Bnp/9q5
approved overseas trust company 核准海外信托公司 <O>r e3s
approved pooled investment fund 核准汇集投资基金 ,~gY'Ql
approved provident fund scheme 认可公积金计划 3t(nV4uDF
approved provision 核准拨款 BULX*eOt
approved redeemable share 核准可赎回股份 6.2_UN^<
approved regional stock 认可地区性证券 1,Uv;s;{
approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款 Q,Hw@
w<1
arbitrage 套戥;套汇;套利 +%8c8]2
arbitrageur 套戥者;套汇者 9~<HTH
arbitrary amount 临时款项 7Rk eV
arrangement 措施;安排;协定 BM1uZJ0
arrears 欠款 2Q)"~3
arrears of pay 欠付薪酬 91r#lDR
arrears of revenue 逾期未收税款;逾期未收的帐项 J-ACV(z=q
articles of association 组织章程;组织细则;组织章程细则 wnP#.[,V
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^$24231^
ascertainment of profit 确定利润 MMD4b}p
"Asia Clear" “亚洲结算系统”