allotment 分配;配股 6$urrSQ`N0
allotment notice 股份配售通知;配股通知 /~NX<Ye&
allotment of shares 股份分配 c]4X`3]
allowable 可获宽免;免税的 Wk%|%/:
allowable business loss 可扣除的营业亏损 {=GmXd%D
allowable expenses 可扣税的支出 2;v:Z^&
allowance 免税额;津贴;备抵;准备金 oco,sxT
allowance for debts 债项的免税额 vi##E0,N'^
allowance for depreciation by wear and tear 耗损折旧免税额
W.j^
L;
allowance for funeral expenses 殡殓费的免税额 h4`8C]
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 w"'
Pn`T
allowance for repairs and outgoings 修葺及支出方面的免税额 I$;
`^z
allowance to debtor 给债务人的津贴 [G}dPXD
alteration of capital 资本更改 +#Pb@^6"m
alternate trustee 候补受托人 :nIMZRJ_!E
amalgamation 合并 05wkUo:9
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n41#
ambit of charges 征税范围;收费范围 j\ y!
amended valuation 经修订的估值 Y$JVxly
American Commodities Exchange 美国商品交易所 v9f+ {Y%-
American Express Bank Limited 美国运通银行 poQ_r<I
American Stock Exchange 美国证券交易所 spa:5]B
amortization 摊销 M/o?D <'
amount due from banks 存放银行同业的款项 kLgkUck8]
amount due from banks abroad 存放海外银行同业的款项 MLd;UHU
amount due from holding companies 控股公司欠款 >=N-P<%
amount due from local banks 存放本港银行同业的款项 :
@|Rj_S;
amount due to banks 银行同业的存款 K#OL/2^
5
amount due to banks abroad 海外银行同业的存款 IWv(GQx
amount due to holding companies 控股公司存款 wpZ"B+oK!
amount due to local banks 本港银行同业的存款 OJe!K:
amount due to outport banks 外埠银行同业的存款 Mq0MtC6-
amount for note issue 发行纸币的款额 IW\^-LI.
amount of bond 担保契据的款额 [Mu9"kF
amount of consideration 代价款额 ]+I9{%zB%8
amount of contribution 供款数额 rj=as>6B
amount of indebtedness 负债款额 yQh
O-jT
amount of principal of the loan 贷款本金额 M(C">L]8
amount of rates chargeable 应征差饷数额 B:"D)/\
amount of share capital 股本额 [ cB^6v
amount of sums assured 承保款额 %+'Ex]B
amount of variation 变动幅度 zH1;h
amount of vote 拨款数额 c6:uM
1V
{
amount payable 应付款额 N@|<3R!N*e
amount receivable 应收款额 &PC6C<<f
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a>v *
analysis 分析 0qN`-0Yk
ancillary risk 附属风险 A+l(ew5Lw$
annual account 周年帐目;周年帐目报表;年度决算;年结 V|YQhd0kv
annual accounting date 年结日期 3q%z
annual allowance 每年免税额;年积金;年度津贴;年津 i
f&bp ,
annual balance 年度余额 @r
GY9%E
annual disposable income 每年可动用收入 ZxtO.U2
annual estimates 周年预算 f-M:ap(O
annual fee 年费 F~Dof({:
annual general meeting 周年大会 *}]# E$
annual growth rate 年增率;每年增长率 \c\~k0u
annual long-term supplement 长期个案每年补助金 ZUS-4'"$
annual pensionable emolument 可供计算退休金的年薪 h3`}{
w
annual report 年报 kP`#zwp'Ci
Annual Report on the Consumer Price Index 《消费物价指数年报》 *EuX7LEu_
annual return 周年报表;周年申报表;每年报税表格 ]Za[]E8MD
Annual Return Rules 《周年报表规则》 rO#w(]
annual review of consumer prices 每年消费物价回顾 {
F<0e^*
annual roll-forward basis 逐年延展方式 %_|KiW
annual salary 年薪 ]T)N{"&N/
annual statement 年度报表;年度决算表 XZ%[;[
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 ,&BNN]k
annuitant 年金受益人 )%^l+w+&
annuity 年金 ,=+t2Bn
annuity contract 年金合约 6/<Hx@r (
annuity on human life 人寿年金 LzL)qdL
antecedent debt 先前的债项 %Yu~56c-
ante-dated cheque 倒填日期支票 $I9&
cNPv
anticipated expenditure 预期开支 EK# 11@0%
anticipated net profit 预期纯利 l>;hQ h
anticipated revenue 预期收入 i(%2t(wf+
anti-inflation measure 反通货膨胀措施 xn`)I>v
anti-inflationary stance 反通货膨胀立场 n$2oM5<
apparent deficit 表面赤字 [RXLR#
apparent financial solvency 表面偿债能力 6>]
apparent partner 表面合伙人 l73%
y
application for personal assessment 个人入息课税申请书 ]$ d ;P
application of fund 资金应用 4w+AOWjd
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 ''auu4vF
appointed actuary 委任精算师 Al?
%[-u
appointed auditor 委任核数师;委任审计师 t"B3?<?]
appointed trustee 委任的受托人 9]v,3'QI
appointer 委任人 {^1O
apportioned pro rata 按比例分摊 dU3A:uS^
apportionment 分配;分摊 ) p>
Cf_[.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
anSZWQ
apportionment formula 分摊方程式 S${%T$>
apportionment of estate duty 遗产税的分摊 ;i[JCNiS\
appraisal 估价;评估 0U7Gl9~
appreciable growth 可观增长 '1D$ ;
appreciable impact 显着影响 ^'=[+
appreciable increase 可观增长 ^N^G?{EV/#
appreciation 增值;升值 c>$d!IKCL
appreciation against other currencies 相对其他货币升值 _>vH%FY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^mLX}E]
appreciation tax 增值税 7G+!9^
appropriation 拨款;拨用;拨付
6?u`u t
appropriation account 拨款帐目 QKjn/%l"@
Appropriation Bill 拨款法案 Fj`k3~tUw
appropriation-in-aid system 补助拨款办法 85!]N
F
approved assets 核准资产 =6U5^+|d
approved basket stock 认可一篮子证券 T'}kCnp
approved budget 核准预算 C<=rnIf'
approved charitable donation 认可慈善捐款 l)\Q~^cxd
approved charitable institution 认可慈善机构 <-.@,HQ+
approved currency 核准货币;认可货币 "m {i`<,
approved estimates 核准预算 ,Vq$>T@z
approved estimates of expenditure 核准开支预算 [\3ZMH
*
approved overseas insurer 核准海外保险人 w4P;Z-Cd
approved overseas trust company 核准海外信托公司 ho$}#o
approved pooled investment fund 核准汇集投资基金 aB6/-T+
u
approved provident fund scheme 认可公积金计划 oh-EEo4,
approved provision 核准拨款 EPJ>@A>;D
approved redeemable share 核准可赎回股份 Yeg<MrS4D
approved regional stock 认可地区性证券 7C'@g)@^/
approved retirement scheme 认可退休金计划 sg=G<50i
approved subordinated loan 核准附属贷款 "*HM8\
arbitrage 套戥;套汇;套利 4 xqzdR_
arbitrageur 套戥者;套汇者 I=dn]}b#P
arbitrary amount 临时款项 D]_6OlIE#'
arrangement 措施;安排;协定 O#k; O*s'
arrears 欠款 *` mxv0w~(
arrears of pay 欠付薪酬 3UXZ|!-
arrears of revenue 逾期未收税款;逾期未收的帐项 Je|:\Qk
articles of association 组织章程;组织细则;组织章程细则 kcUn GiP
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6fw7\u
ascertainment of profit 确定利润 {X<g93
"Asia Clear" “亚洲结算系统”