allotment 分配;配股 h86={@Le
allotment notice 股份配售通知;配股通知 #=(op?]
allotment of shares 股份分配 cqx1NWlY
allowable 可获宽免;免税的 E6:p
allowable business loss 可扣除的营业亏损 "N]o5d
allowable expenses 可扣税的支出 5H+k_U
allowance 免税额;津贴;备抵;准备金 jm\#($gl=
allowance for debts 债项的免税额 $x;h[,y
allowance for depreciation by wear and tear 耗损折旧免税额 l,wN@Nk
allowance for funeral expenses 殡殓费的免税额 s.' \&B[
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7-I>53@
allowance for repairs and outgoings 修葺及支出方面的免税额 v\,%)Z/
allowance to debtor 给债务人的津贴 )1Nnn
alteration of capital 资本更改 !T#y r)
alternate trustee 候补受托人 .E#Sm?gK
amalgamation 合并 'hO;sL
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?bAFYF0!I
ambit of charges 征税范围;收费范围 CDj Dhs
amended valuation 经修订的估值 D
'cY7P
American Commodities Exchange 美国商品交易所 ;
,jLtl
American Express Bank Limited 美国运通银行 F|TMpH/
American Stock Exchange 美国证券交易所 !"%sp6Wc
amortization 摊销 W"(`n4hi3
amount due from banks 存放银行同业的款项 UUu-(H-J
amount due from banks abroad 存放海外银行同业的款项 J"/z?!)IB
amount due from holding companies 控股公司欠款 A(OfG&!
amount due from local banks 存放本港银行同业的款项 ?3TV:fx"X
amount due to banks 银行同业的存款 Ch"8cl;Fm
amount due to banks abroad 海外银行同业的存款 8Ql'(5|T
amount due to holding companies 控股公司存款 4UjE*Aq
amount due to local banks 本港银行同业的存款 h6y4Ii
amount due to outport banks 外埠银行同业的存款 +<9
eN
amount for note issue 发行纸币的款额 zI_GdQNfN
amount of bond 担保契据的款额 6L9[U^`@
amount of consideration 代价款额 e=sJMzm~
amount of contribution 供款数额 PMhhPw]
amount of indebtedness 负债款额 KTjlWxD
amount of principal of the loan 贷款本金额 |qcFmy
amount of rates chargeable 应征差饷数额 ) Zo_6%
amount of share capital 股本额 T% 13 '
amount of sums assured 承保款额 Y{vwOs
amount of variation 变动幅度 X|E+K
amount of vote 拨款数额 cO+Xzd;838
amount payable 应付款额 U
qw}4C/0
amount receivable 应收款额 OP`Jc$|6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nVn|$ "r
analysis 分析 )nHE$gVM
s
ancillary risk 附属风险 [[]SkLZHg
annual account 周年帐目;周年帐目报表;年度决算;年结 V!77YFen %
annual accounting date 年结日期 t
Q/
#t<4D
annual allowance 每年免税额;年积金;年度津贴;年津 q%k(M[
annual balance 年度余额 {lTxB'W@d
annual disposable income 每年可动用收入 a
T:AxYn8
annual estimates 周年预算 2?- 07 g
annual fee 年费 D?yE$_3>c
annual general meeting 周年大会 ()M@3={R
annual growth rate 年增率;每年增长率 |"YA<e
%
annual long-term supplement 长期个案每年补助金 {XD/8m(hN|
annual pensionable emolument 可供计算退休金的年薪 bk"k&.C^+
annual report 年报 @D~+D@i$TW
Annual Report on the Consumer Price Index 《消费物价指数年报》 *UBP]w
annual return 周年报表;周年申报表;每年报税表格 1i /::4=
Annual Return Rules 《周年报表规则》 TT2cOw
annual review of consumer prices 每年消费物价回顾 Mp"'?zf
annual roll-forward basis 逐年延展方式 KBw9(
annual salary 年薪 N^
s!!Sbpq
annual statement 年度报表;年度决算表 dG-or
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -}X?2Q
annuitant 年金受益人 =v4r M0m,
annuity 年金 .blft,'
annuity contract 年金合约 S1^nC tSF
annuity on human life 人寿年金 a,'Ncg
antecedent debt 先前的债项 f-3'D-{EKt
ante-dated cheque 倒填日期支票 >*= =wlOB
anticipated expenditure 预期开支 =^Sw*[eiy
anticipated net profit 预期纯利 zn
V1kqGU
anticipated revenue 预期收入 >bA$SN
anti-inflation measure 反通货膨胀措施 YWRE&MQ_
anti-inflationary stance 反通货膨胀立场 wD6!#t k
apparent deficit 表面赤字 n^AP"1l8?0
apparent financial solvency 表面偿债能力 w3<"g&n|
apparent partner 表面合伙人 w}j6.r
application for personal assessment 个人入息课税申请书 x*h `VS(?6
application of fund 资金应用 _}zo
/kDA
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 &IRA=nJ
appointed actuary 委任精算师 ,rZn`9
appointed auditor 委任核数师;委任审计师 R+{^@M&
appointed trustee 委任的受托人 7Ai o`&^
appointer 委任人 G(As%r]
apportioned pro rata 按比例分摊 T)(e!Xz
apportionment 分配;分摊 =_8
UZk.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =! N _^cb
apportionment formula 分摊方程式 *H5PT
apportionment of estate duty 遗产税的分摊 QJ#u[hsMFp
appraisal 估价;评估 L19MP
appreciable growth 可观增长 .]j#y9>&w%
appreciable impact 显着影响 ik2-
OM
appreciable increase 可观增长 )X~Pr?52?
appreciation 增值;升值 }dX/Y/
appreciation against other currencies 相对其他货币升值 >*`>0Q4y
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _Z+jQFKJ\8
appreciation tax 增值税 g\o{}Q%X
appropriation 拨款;拨用;拨付 ls"b#eFC#
appropriation account 拨款帐目 S5~`T7Ra
Appropriation Bill 拨款法案 s(AJkO'`
appropriation-in-aid system 补助拨款办法 .!JMPf"QEI
approved assets 核准资产 psIkG0
&
approved basket stock 认可一篮子证券 ^]$$)(jw
approved budget 核准预算
-F"d0a,
approved charitable donation 认可慈善捐款 Ap]4QqU
approved charitable institution 认可慈善机构 *o02!EYge
approved currency 核准货币;认可货币 PwW^y#96
approved estimates 核准预算 J>=1dCK
approved estimates of expenditure 核准开支预算 \|2tTvW,0
approved overseas insurer 核准海外保险人 .pZ o(*
approved overseas trust company 核准海外信托公司 ~`t%M?l
approved pooled investment fund 核准汇集投资基金 5v|H<wPp
approved provident fund scheme 认可公积金计划 3
sZ,|,ueD
approved provision 核准拨款 ]3L@$`ys
approved redeemable share 核准可赎回股份 h?0F-6z
approved regional stock 认可地区性证券 !2}rtDE
approved retirement scheme 认可退休金计划 uR#'lb`3
approved subordinated loan 核准附属贷款 /M3y)K`^
arbitrage 套戥;套汇;套利 NW{y%Z
arbitrageur 套戥者;套汇者 Z)mX,=p
arbitrary amount 临时款项 lPY@{1W
arrangement 措施;安排;协定 QXdaMc+Ck
arrears 欠款 hPan
arrears of pay 欠付薪酬 i?F[||O"$
arrears of revenue 逾期未收税款;逾期未收的帐项 !|B3i_n
articles of association 组织章程;组织细则;组织章程细则 :T_'n,
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8+"10q-
ascertainment of profit 确定利润 3->,So0Y
"Asia Clear" “亚洲结算系统”