allotment 分配;配股 O|UC ?]6
allotment notice 股份配售通知;配股通知 \D&KC,i5f
allotment of shares 股份分配 xn|(9#1o
allowable 可获宽免;免税的 L&OwPd
allowable business loss 可扣除的营业亏损 \5cpFj5%
allowable expenses 可扣税的支出 OK
gqT!
allowance 免税额;津贴;备抵;准备金 (_{yB[z>`
allowance for debts 债项的免税额 4nz 35BLr
allowance for depreciation by wear and tear 耗损折旧免税额 @ur+;IK$
allowance for funeral expenses 殡殓费的免税额 6\S~P/PkE
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 &Y eA:i?
allowance for repairs and outgoings 修葺及支出方面的免税额 W+1^4::+
allowance to debtor 给债务人的津贴 r!{Up7uL
alteration of capital 资本更改 .w,q0<}
alternate trustee 候补受托人 t );/'3|
amalgamation 合并 .XhrCiZ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gKCX|cULY
ambit of charges 征税范围;收费范围 -s'-eQF J
amended valuation 经修订的估值 *k>n<p3dd
American Commodities Exchange 美国商品交易所 G<;*
SYAb
American Express Bank Limited 美国运通银行 PE 5G
American Stock Exchange 美国证券交易所 eKqk= (
amortization 摊销 @$K"o7+]
amount due from banks 存放银行同业的款项 f'3$9x
amount due from banks abroad 存放海外银行同业的款项 ]]j;/TiG
amount due from holding companies 控股公司欠款 5QO9Q]I#_\
amount due from local banks 存放本港银行同业的款项 `pZm?}K
amount due to banks 银行同业的存款 h3@v+Z<}
amount due to banks abroad 海外银行同业的存款 t<
?,F
amount due to holding companies 控股公司存款 @!d{bQd,
amount due to local banks 本港银行同业的存款
1ZB"EQ
amount due to outport banks 外埠银行同业的存款 8kDp_si
amount for note issue 发行纸币的款额 BJo*'US-Q
amount of bond 担保契据的款额 9]o-O]7/
amount of consideration 代价款额 %GIr&V4|
amount of contribution 供款数额 lCHO;7YHX
amount of indebtedness 负债款额 63x?MY6
amount of principal of the loan 贷款本金额 5d!-G$@
amount of rates chargeable 应征差饷数额 S?BG_J6A7
amount of share capital 股本额 Yp2e Bgo"
amount of sums assured 承保款额 {P#|zp 4C{
amount of variation 变动幅度 K)k<Rh[<
amount of vote 拨款数额 TrR8?-
amount payable 应付款额 }f7j8py
amount receivable 应收款额 @2v_pJy^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4]}'Hln*U
analysis 分析 yyy|Pw4:Z
ancillary risk 附属风险 KRKCD4
annual account 周年帐目;周年帐目报表;年度决算;年结 3%=~)7cF
annual accounting date 年结日期 8Kk(8a&v
annual allowance 每年免税额;年积金;年度津贴;年津 1D!<'`)AY
annual balance 年度余额 R0
annual disposable income 每年可动用收入 2Q:+_v
annual estimates 周年预算 -!]ZMi9
annual fee 年费 4#hSJ(~7S
annual general meeting 周年大会 delu1r
annual growth rate 年增率;每年增长率 ,UdVNA
annual long-term supplement 长期个案每年补助金 _ZkI)o
annual pensionable emolument 可供计算退休金的年薪 K8Y=S12Ti
annual report 年报 mBON$sF|
Annual Report on the Consumer Price Index 《消费物价指数年报》 [Cv/{f3]u{
annual return 周年报表;周年申报表;每年报税表格 SGlNKA},A
Annual Return Rules 《周年报表规则》 w$-6-rE]d
annual review of consumer prices 每年消费物价回顾 Uq`'}Vo
annual roll-forward basis 逐年延展方式 g_COp"!~9
annual salary 年薪 k~
/Nv=D
annual statement 年度报表;年度决算表 O463I.XAP
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 Jo23P.#<
annuitant 年金受益人 v^+Sh|z/
annuity 年金 "kgdbAZ
annuity contract 年金合约 Hc(OI|z~
annuity on human life 人寿年金 0'?L#K
antecedent debt 先前的债项 0v$~90)
ante-dated cheque 倒填日期支票
c=.(!qdH
anticipated expenditure 预期开支 $l&(%\pp
anticipated net profit 预期纯利 \d$!a5LF}
anticipated revenue 预期收入 f^XOUh
anti-inflation measure 反通货膨胀措施 y7Df_|Z
anti-inflationary stance 反通货膨胀立场 L8#5*8W6
apparent deficit 表面赤字 wz ~d(a#
apparent financial solvency 表面偿债能力 ,{?%m6.lE
apparent partner 表面合伙人 ]f9Cx\d:k
application for personal assessment 个人入息课税申请书 Bh]P{H%
application of fund 资金应用 j]/RC(;?
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 R`^_(y
n>
appointed actuary 委任精算师 -5QZJF2
~
appointed auditor 委任核数师;委任审计师 Pw!MS5=r
appointed trustee 委任的受托人 pr UM-u8
appointer 委任人 nt7.?$
apportioned pro rata 按比例分摊 _[ZO p ~
apportionment 分配;分摊 x39<6_?G
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H\tUpan6fy
apportionment formula 分摊方程式 (n9gkO&8"
apportionment of estate duty 遗产税的分摊 )
M BQuiL
appraisal 估价;评估 j9+w#G]hV
appreciable growth 可观增长 6 3,H{
appreciable impact 显着影响 xbYi.
appreciable increase 可观增长 cY. bO/&l
appreciation 增值;升值 F;0}x;:>
appreciation against other currencies 相对其他货币升值 **gXvTqI
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >_ 2dvg=U
appreciation tax 增值税 ~|xA4u5LG
appropriation 拨款;拨用;拨付 G?/DrnK:
appropriation account 拨款帐目 =]Jd9]vi
Appropriation Bill 拨款法案 yFlm[K5YD
appropriation-in-aid system 补助拨款办法 ,>+p-M8ZL
approved assets 核准资产 gn".u!9j
approved basket stock 认可一篮子证券 xLH)P<^`C
approved budget 核准预算 Jcm&RI"{
approved charitable donation 认可慈善捐款 m:o<X K[>
approved charitable institution 认可慈善机构 b |p)9&^r
approved currency 核准货币;认可货币 j*TYoH1
approved estimates 核准预算 =k`Cr0aPF
approved estimates of expenditure 核准开支预算 bTs?!~q
approved overseas insurer 核准海外保险人 .O}%
approved overseas trust company 核准海外信托公司 7!TueP0Zd
approved pooled investment fund 核准汇集投资基金 G..aiA
approved provident fund scheme 认可公积金计划 I->Ss},U
approved provision 核准拨款 g:Xhw$x9
approved redeemable share 核准可赎回股份 $F
+ L Ds
approved regional stock 认可地区性证券 XtSkh] #z!
approved retirement scheme 认可退休金计划 !.(P~j][
approved subordinated loan 核准附属贷款 K':;%~I
arbitrage 套戥;套汇;套利 {w^+\]tC
arbitrageur 套戥者;套汇者 bsA-2*Q+
arbitrary amount 临时款项 s?,Ek
arrangement 措施;安排;协定 :; fHDU|
arrears 欠款 0-
yp,G
arrears of pay 欠付薪酬 zz4N5["
arrears of revenue 逾期未收税款;逾期未收的帐项 xx9 g''Q
articles of association 组织章程;组织细则;组织章程细则 MC:@U~}6
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 y0.8A-2:
ascertainment of profit 确定利润 8jo p_PG'
"Asia Clear" “亚洲结算系统”