allotment 分配;配股 O`pqS\H
allotment notice 股份配售通知;配股通知 tzKIi_2
allotment of shares 股份分配 wk'12r6=(-
allowable 可获宽免;免税的 F"?OLV1B&
allowable business loss 可扣除的营业亏损 w}`TJijl
allowable expenses 可扣税的支出 qMj'% 5/
allowance 免税额;津贴;备抵;准备金 7v8V0Gp
allowance for debts 债项的免税额 tt=JvI9>
allowance for depreciation by wear and tear 耗损折旧免税额 \*(A1Vk
allowance for funeral expenses 殡殓费的免税额 .0 [
zZ
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 z3\WcW7|
allowance for repairs and outgoings 修葺及支出方面的免税额 Hfw*\=p
allowance to debtor 给债务人的津贴 5,;>b^gXY`
alteration of capital 资本更改 Q=+*OQV29
alternate trustee 候补受托人 04u^Q
amalgamation 合并 cKb jW
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B]""%&! O
ambit of charges 征税范围;收费范围 3b#eB
amended valuation 经修订的估值 +Ui @3Q
American Commodities Exchange 美国商品交易所 {4%B^+}T
American Express Bank Limited 美国运通银行 )e1&[0
American Stock Exchange 美国证券交易所 6~t;&)6J
amortization 摊销 C1V@\mRi
amount due from banks 存放银行同业的款项 M`~U
H\
amount due from banks abroad 存放海外银行同业的款项 pel{ ;r
amount due from holding companies 控股公司欠款 hS?pc<~`#
amount due from local banks 存放本港银行同业的款项 zOEdFU{x
amount due to banks 银行同业的存款 VD,p<u{r
amount due to banks abroad 海外银行同业的存款 D
(>,#F
amount due to holding companies 控股公司存款 _~=qByD
amount due to local banks 本港银行同业的存款 2EU((Q`>=(
amount due to outport banks 外埠银行同业的存款 ,?OWwm&J
amount for note issue 发行纸币的款额 - s}
amount of bond 担保契据的款额 e)#O-y
amount of consideration 代价款额 vzr?#FG
amount of contribution 供款数额 +kMVl_`V
amount of indebtedness 负债款额 &"h 9Awn2
amount of principal of the loan 贷款本金额 2!7)7wlj0
amount of rates chargeable 应征差饷数额 (pU@$H
amount of share capital 股本额 uVQ
H,NA,
amount of sums assured 承保款额 4IT`8n~
amount of variation 变动幅度 q$<M2
amount of vote 拨款数额 }u>F}mU
a
amount payable 应付款额 -_p +4tV
amount receivable 应收款额 0|D^_1W`R
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d"P\ =`+
analysis 分析 '
1jG?D
ancillary risk 附属风险 f4h|Nn%;
annual account 周年帐目;周年帐目报表;年度决算;年结 =}$YZuzmU
annual accounting date 年结日期 h8ikM&fl
annual allowance 每年免税额;年积金;年度津贴;年津 swfcA\7R
annual balance 年度余额 1;U
`e4"
annual disposable income 每年可动用收入 ? 0}M'L
annual estimates 周年预算 4dB6
cg
annual fee 年费 Ji#"PE/Pt
annual general meeting 周年大会 Zs(I]^w;d
annual growth rate 年增率;每年增长率 !'
D1aea5
annual long-term supplement 长期个案每年补助金 #TXN\YNP
annual pensionable emolument 可供计算退休金的年薪 "RkbT O
annual report 年报 0B o7EV
Annual Report on the Consumer Price Index 《消费物价指数年报》 D.i(Irqw!
annual return 周年报表;周年申报表;每年报税表格 >BDK?Y
Mx
Annual Return Rules 《周年报表规则》 :cvZk|b%
annual review of consumer prices 每年消费物价回顾 e13{G@
annual roll-forward basis 逐年延展方式 N`G*
h^YQ
annual salary 年薪 pZYcCc>6&
annual statement 年度报表;年度决算表 n O^m
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 w;=fi}<G|e
annuitant 年金受益人 wfecM(
annuity 年金 &pL.hM^
annuity contract 年金合约 9i&(VzY[=
annuity on human life 人寿年金 $,/;QP}
antecedent debt 先前的债项 HP$GI
ante-dated cheque 倒填日期支票 eplz5%<
anticipated expenditure 预期开支 ']bpsn
anticipated net profit 预期纯利 z vM=k-Ec
anticipated revenue 预期收入 ,t2yw
anti-inflation measure 反通货膨胀措施 )@IDmz>
anti-inflationary stance 反通货膨胀立场 {pV
\]E\]
apparent deficit 表面赤字 zQ&k$l9
apparent financial solvency 表面偿债能力 g}cb>'=
={
apparent partner 表面合伙人 -w[j`}([P9
application for personal assessment 个人入息课税申请书 y4V~fg;
application of fund 资金应用 {.D^2mj|
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;2NJkn
9t
appointed actuary 委任精算师 U#u=9%'
appointed auditor 委任核数师;委任审计师 ];3]/b)&
appointed trustee 委任的受托人 9*thqs3J#d
appointer 委任人 gB&8TE~Y
apportioned pro rata 按比例分摊 >
q}Ns^ .'
apportionment 分配;分摊 #><P28m
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g
`2DJi&)
apportionment formula 分摊方程式 RS8
tE(
apportionment of estate duty 遗产税的分摊 y7x&/2
appraisal 估价;评估 BA5b;+o-
appreciable growth 可观增长 8zOoVO
appreciable impact 显着影响 _3;vir%)
appreciable increase 可观增长 )jS9p~FS
appreciation 增值;升值 A ;06Zrf1
appreciation against other currencies 相对其他货币升值 75^U<Hz-3{
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _gLj(<^9
appreciation tax 增值税 LU7ia[T
appropriation 拨款;拨用;拨付 cC NyW2'
appropriation account 拨款帐目 ]]EOCGZ"
Appropriation Bill 拨款法案
+K@wh
appropriation-in-aid system 补助拨款办法 ytWTJ>L
approved assets 核准资产 z-J?x-<
approved basket stock 认可一篮子证券 <$V!y
dO
approved budget 核准预算 /
OX;3" +1
approved charitable donation 认可慈善捐款 ib-)T7V`
approved charitable institution 认可慈善机构 Y]9AC
approved currency 核准货币;认可货币 4@Q`8N.
approved estimates 核准预算 mh4<.6>5
approved estimates of expenditure 核准开支预算 [myIcLp^aP
approved overseas insurer 核准海外保险人 9On0om>
approved overseas trust company 核准海外信托公司 (>LJv |wn
approved pooled investment fund 核准汇集投资基金 +s`H
Tf
approved provident fund scheme 认可公积金计划 :c_>(~
approved provision 核准拨款 -;i vBR
approved redeemable share 核准可赎回股份 HW@r1[Y
approved regional stock 认可地区性证券 (59u<F
approved retirement scheme 认可退休金计划 ;b-d2R
approved subordinated loan 核准附属贷款 mZ[tB/
arbitrage 套戥;套汇;套利 ?
}n\&|+
arbitrageur 套戥者;套汇者 :Sd"~\N+
arbitrary amount 临时款项 'a^'f]"
arrangement 措施;安排;协定 8+?|4'\`
arrears 欠款 @[s+5_9nk
arrears of pay 欠付薪酬 mF6 U{=
arrears of revenue 逾期未收税款;逾期未收的帐项 I?z*.yA*
articles of association 组织章程;组织细则;组织章程细则 /}ADV2sF
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 BM }{};p6
ascertainment of profit 确定利润 -J`VXG:M
"Asia Clear" “亚洲结算系统”