allotment 分配;配股 4FWb5b!A=
allotment notice 股份配售通知;配股通知 7({"dW
allotment of shares 股份分配 ?D6?W6@
allowable 可获宽免;免税的 h=fzX.dt
allowable business loss 可扣除的营业亏损 3kAhvL
allowable expenses 可扣税的支出 sbxOnwP\
allowance 免税额;津贴;备抵;准备金 E% ?X-$a
allowance for debts 债项的免税额 nkv+O$LXP
allowance for depreciation by wear and tear 耗损折旧免税额 'T8(md299
allowance for funeral expenses 殡殓费的免税额 fG+/p 0sJ?
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 * mzJ)4A
allowance for repairs and outgoings 修葺及支出方面的免税额 gCVgL]jj(
allowance to debtor 给债务人的津贴 GkhaB(btk'
alteration of capital 资本更改 vy
<(1\
alternate trustee 候补受托人 JD Q7
amalgamation 合并 .d^XM
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X0h`g)Bbf
ambit of charges 征税范围;收费范围 &vDK6w,
amended valuation 经修订的估值 LSR{N|h+)
American Commodities Exchange 美国商品交易所 B.e3IM0
American Express Bank Limited 美国运通银行 QO0#p1fom'
American Stock Exchange 美国证券交易所 {z4v_[-2CF
amortization 摊销 hzT,0<nw
amount due from banks 存放银行同业的款项 , ;'y <GA
amount due from banks abroad 存放海外银行同业的款项 MDHTZ94\Q
amount due from holding companies 控股公司欠款 $IM}d"/9
amount due from local banks 存放本港银行同业的款项 3kTOWIX
amount due to banks 银行同业的存款 z
qM:'x*
amount due to banks abroad 海外银行同业的存款 zdL"PF
amount due to holding companies 控股公司存款 Zj(2$9IU
amount due to local banks 本港银行同业的存款 q_h=O1W
amount due to outport banks 外埠银行同业的存款 ~^<ju6O'
amount for note issue 发行纸币的款额 6AM-^S@
amount of bond 担保契据的款额 rq[+p
amount of consideration 代价款额 )L)jvCw,e
amount of contribution 供款数额 i'[o,dbE
amount of indebtedness 负债款额 k>2tC<
amount of principal of the loan 贷款本金额 e^N6h3WF
amount of rates chargeable 应征差饷数额 +"u6+[E
amount of share capital 股本额 CJ@G8>
amount of sums assured 承保款额 l7+[Zn/v *
amount of variation 变动幅度 z A ~aiX
amount of vote 拨款数额 bJ~@
k,'
amount payable 应付款额 _iJ8*v8A
amount receivable 应收款额 \Ax[/J2aO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ([mC!d@a
analysis 分析 sQ4~oZZ
ancillary risk 附属风险
$Ur-Q d
annual account 周年帐目;周年帐目报表;年度决算;年结 Z=L~W,0'
annual accounting date 年结日期 o7qZy |\4S
annual allowance 每年免税额;年积金;年度津贴;年津 D2060ze
annual balance 年度余额 .L#xX1qr
annual disposable income 每年可动用收入 #@i1jZ
annual estimates 周年预算 3M?vK(zG>P
annual fee 年费 jm~qD
T,
annual general meeting 周年大会 "_g3{[es!
annual growth rate 年增率;每年增长率 ._ 6|epJ#
annual long-term supplement 长期个案每年补助金 ,KfBG<3
annual pensionable emolument 可供计算退休金的年薪 i^i^g5l!
annual report 年报 1ymq7F(2
Annual Report on the Consumer Price Index 《消费物价指数年报》 aUqVcEU1
annual return 周年报表;周年申报表;每年报税表格 8hKyp5(%l
Annual Return Rules 《周年报表规则》 \Y>!vh X
annual review of consumer prices 每年消费物价回顾 [K*>W[n
annual roll-forward basis 逐年延展方式 W=[..d
annual salary 年薪 <0P7NC:Ci
annual statement 年度报表;年度决算表 &fyT}MA
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 OdZLJt?g
annuitant 年金受益人 Po~u-5
annuity 年金 J:N4F.o&K
annuity contract 年金合约 rA"><pH
annuity on human life 人寿年金 B. J_(V+
antecedent debt 先前的债项 ~O;'],#Co
ante-dated cheque 倒填日期支票 ^:(:P9h
anticipated expenditure 预期开支 Ykt{
]#
anticipated net profit 预期纯利 T%opkyP>=
anticipated revenue 预期收入 )\!-n]+A
anti-inflation measure 反通货膨胀措施 5D~>Ed;
anti-inflationary stance 反通货膨胀立场 YFGQPg
apparent deficit 表面赤字 K|OowM4tv
apparent financial solvency 表面偿债能力 qv+8wJ((
apparent partner 表面合伙人 hj8S".A_
application for personal assessment 个人入息课税申请书 4X()D {uR
application of fund 资金应用 6F@2:]W
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 Q9[$8
appointed actuary 委任精算师 k=7+JI"J
appointed auditor 委任核数师;委任审计师 |x
Nd^
appointed trustee 委任的受托人 ThvVLK
appointer 委任人 K4H U9!
apportioned pro rata 按比例分摊 HxH.=M8S_
apportionment 分配;分摊 b{Qg$Z
JeR
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jP{W|9@(
apportionment formula 分摊方程式 `H^?jX>7
apportionment of estate duty 遗产税的分摊 b6LwKUl
appraisal 估价;评估 P+hp'YK1
appreciable growth 可观增长 hPM:=@N$
appreciable impact 显着影响 =LUDg7P
appreciable increase 可观增长 pYtvenBy
appreciation 增值;升值 ,pg\5b
appreciation against other currencies 相对其他货币升值 +RuPfw{z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PXH"%vVF
appreciation tax 增值税 J
[?7`6\M
appropriation 拨款;拨用;拨付 >_<J=8|E
appropriation account 拨款帐目 .t7mTpi
Appropriation Bill 拨款法案 ?eU=xO
appropriation-in-aid system 补助拨款办法 h/AL
`$
approved assets 核准资产 Yw\7`
approved basket stock 认可一篮子证券 ,)CRozC\}K
approved budget 核准预算 ?puZqVu5
approved charitable donation 认可慈善捐款 Hf
]w
approved charitable institution 认可慈善机构 --32kuF&(
approved currency 核准货币;认可货币 PN +<C7/
approved estimates 核准预算 /=|5YxY
approved estimates of expenditure 核准开支预算 (16U]s
approved overseas insurer 核准海外保险人 6?CBa]
QG
approved overseas trust company 核准海外信托公司 (Vvs:h%H
approved pooled investment fund 核准汇集投资基金 W8/8V,
approved provident fund scheme 认可公积金计划 cl4Vi%
approved provision 核准拨款 */kX|Sur
approved redeemable share 核准可赎回股份 :Hn*|+'
approved regional stock 认可地区性证券 #fb <\!iza
approved retirement scheme 认可退休金计划 N?7vcN+-t)
approved subordinated loan 核准附属贷款 Gz>M`M`[4
arbitrage 套戥;套汇;套利 }`SXUM_sD`
arbitrageur 套戥者;套汇者 JLZ[sWP='
arbitrary amount 临时款项 <0,szw
arrangement 措施;安排;协定 9 aE.jpN
arrears 欠款 LMV0:\>
arrears of pay 欠付薪酬 )/:r$n7
arrears of revenue 逾期未收税款;逾期未收的帐项 S!u`V3-s
articles of association 组织章程;组织细则;组织章程细则 'A|OVyH
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /j
{`hi
ascertainment of profit 确定利润 :N3'$M"
"Asia Clear" “亚洲结算系统”