allotment 分配;配股 G5U?]& I8
allotment notice 股份配售通知;配股通知 P<&bAsje
allotment of shares 股份分配 eJ45:]_%I@
allowable 可获宽免;免税的 \)uA:v
allowable business loss 可扣除的营业亏损 @u/CNx,`X
allowable expenses 可扣税的支出 D
)`(b
allowance 免税额;津贴;备抵;准备金 %p)&mYK{
allowance for debts 债项的免税额 c$ib-
allowance for depreciation by wear and tear 耗损折旧免税额 &)Qq%\EP4
allowance for funeral expenses 殡殓费的免税额 tTTHQ7o*BD
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C=&n1/
allowance for repairs and outgoings 修葺及支出方面的免税额 qQ)1+^
allowance to debtor 给债务人的津贴 z~`X4Segw
alteration of capital 资本更改 1gBLJ0q
alternate trustee 候补受托人 "!vY{9,
amalgamation 合并 084Us
s
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g!_#$az3
ambit of charges 征税范围;收费范围 %D#&RS
amended valuation 经修订的估值 fTR6]i;
American Commodities Exchange 美国商品交易所 diu"Nt
American Express Bank Limited 美国运通银行 L%$-?O|
American Stock Exchange 美国证券交易所 iupkb
amortization 摊销 N
5zWeFq@6
amount due from banks 存放银行同业的款项 64U|]gd$
amount due from banks abroad 存放海外银行同业的款项 |0}Xb|+
amount due from holding companies 控股公司欠款 O0'|\:my
amount due from local banks 存放本港银行同业的款项 lFtEQ '}
amount due to banks 银行同业的存款 deYv&=SPl
amount due to banks abroad 海外银行同业的存款 <h9nt4F
amount due to holding companies 控股公司存款 U{ 0~&
amount due to local banks 本港银行同业的存款 ,_YI:xie|c
amount due to outport banks 外埠银行同业的存款 GO2q"a
amount for note issue 发行纸币的款额 .GJbrz
amount of bond 担保契据的款额 I^f|U
amount of consideration 代价款额 .F@Lx45
amount of contribution 供款数额 Heh&;c
amount of indebtedness 负债款额 |(Wwh$
amount of principal of the loan 贷款本金额 Ag\RLJ.KD
amount of rates chargeable 应征差饷数额 3t+{
~{Dj
amount of share capital 股本额 {G vGV
amount of sums assured 承保款额 iT{4-j7|P4
amount of variation 变动幅度 J/Y9 X,
amount of vote 拨款数额 T5}3Y3G,6
amount payable 应付款额 N
}VoO0 I
amount receivable 应收款额 x*F-d2D
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ws`r\k]3J
analysis 分析 C TG^lms
ancillary risk 附属风险 3x
W:"
annual account 周年帐目;周年帐目报表;年度决算;年结 QChWy`x
annual accounting date 年结日期 9c}C<s`M
annual allowance 每年免税额;年积金;年度津贴;年津 (Q||5
annual balance 年度余额 g,WTXRy
annual disposable income 每年可动用收入 =/a`X[9vI
annual estimates 周年预算 `
~m/
annual fee 年费 J&'*N:d
annual general meeting 周年大会 ,2Ed^!`
annual growth rate 年增率;每年增长率 ZMMx)}hS
annual long-term supplement 长期个案每年补助金 j}
Svb1A
annual pensionable emolument 可供计算退休金的年薪
-a_qZ7
annual report 年报 %KO8i)n
Annual Report on the Consumer Price Index 《消费物价指数年报》 P]^8Enp
annual return 周年报表;周年申报表;每年报税表格 lGp:rw`
Annual Return Rules 《周年报表规则》 _z%\53h
annual review of consumer prices 每年消费物价回顾 ]!S#[Wt {k
annual roll-forward basis 逐年延展方式 $~:ZzZO
annual salary 年薪 @Yb8CB
annual statement 年度报表;年度决算表 8d'/w}
GV
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 UGM:'xa<T
annuitant 年金受益人 P]}:E+E<.I
annuity 年金 NMw5ixl
annuity contract 年金合约 & ;5f/
annuity on human life 人寿年金 @qcUxu 4
antecedent debt 先前的债项
AFsieJ
ante-dated cheque 倒填日期支票 J| &aqY
anticipated expenditure 预期开支 2Q(ZW@0
anticipated net profit 预期纯利 R6 ej
anticipated revenue 预期收入 N4VZl[7?
anti-inflation measure 反通货膨胀措施 ,ynN801\m
anti-inflationary stance 反通货膨胀立场 `R
(N3
apparent deficit 表面赤字 '.pGkXyQ
apparent financial solvency 表面偿债能力 d=+zOF
apparent partner 表面合伙人 7Tr '<(A
application for personal assessment 个人入息课税申请书 7`L]aRS[
application of fund 资金应用 ={o4lFe3v(
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >J;J&]Olf
appointed actuary 委任精算师 3VMaD@nYa
appointed auditor 委任核数师;委任审计师 `r=^{Y
appointed trustee 委任的受托人 [W[awGf
appointer 委任人
I31Nu{
apportioned pro rata 按比例分摊 }3Ke
apportionment 分配;分摊 &~.|9P/45
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nw*a?$S3
apportionment formula 分摊方程式 py~[M'p(H
apportionment of estate duty 遗产税的分摊 b?Q$UMAbH
appraisal 估价;评估 OBlQ
appreciable growth 可观增长 2|exY>`w
appreciable impact 显着影响 L28wT)D-
appreciable increase 可观增长 BH}rg,]G
appreciation 增值;升值 jsV1~1:83
appreciation against other currencies 相对其他货币升值 ,{iMF
(Nj
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1GR|$E
appreciation tax 增值税 *pS3xit~
appropriation 拨款;拨用;拨付 h
}
&dvd
appropriation account 拨款帐目 <uoVGV5N
Appropriation Bill 拨款法案 DD7D&@As
appropriation-in-aid system 补助拨款办法 .{;RJ:O
approved assets 核准资产 ~Odclrs
approved basket stock 认可一篮子证券 \mb@-kM)
approved budget 核准预算 56C'<#
approved charitable donation 认可慈善捐款 IwbV+mWQ
approved charitable institution 认可慈善机构 60|m3|
0o
approved currency 核准货币;认可货币 rwwyYIlEg
approved estimates 核准预算 .gRb'
approved estimates of expenditure 核准开支预算 ="@f~~
approved overseas insurer 核准海外保险人 Ek0
6=2i
approved overseas trust company 核准海外信托公司 `7`` 1TL
approved pooled investment fund 核准汇集投资基金 /NPx9cLW^
approved provident fund scheme 认可公积金计划 FDGzh/
approved provision 核准拨款
S[8nGH#m
approved redeemable share 核准可赎回股份 #cD$
DA
approved regional stock 认可地区性证券 d"ZsOq10D
approved retirement scheme 认可退休金计划 HuA4eJ(2
approved subordinated loan 核准附属贷款 vXdI)Sx[
arbitrage 套戥;套汇;套利 j~Ci*'*L
arbitrageur 套戥者;套汇者 :%fnJg(
arbitrary amount 临时款项 2I=4l
arrangement 措施;安排;协定 .ArOZ{lKD>
arrears 欠款 Ho%%voJBS
arrears of pay 欠付薪酬 !YM:?%B
arrears of revenue 逾期未收税款;逾期未收的帐项 tC+11M
articles of association 组织章程;组织细则;组织章程细则 {Aj=Rj@
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Xe
^NVF
ascertainment of profit 确定利润 s/;S2l$`
"Asia Clear" “亚洲结算系统”