allotment 分配;配股 iOa<=
allotment notice 股份配售通知;配股通知 umPn
w
allotment of shares 股份分配 X{xkXg8h
allowable 可获宽免;免税的 E7h@c>IK
allowable business loss 可扣除的营业亏损 /w dvm4
allowable expenses 可扣税的支出 Z=-#{{bv
allowance 免税额;津贴;备抵;准备金 N''xdz3Z
allowance for debts 债项的免税额 =4q 5KI
allowance for depreciation by wear and tear 耗损折旧免税额 wa[J\lW
allowance for funeral expenses 殡殓费的免税额 <*iFVjSI(
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =KR^0<2r
allowance for repairs and outgoings 修葺及支出方面的免税额 tx;2C|S$oU
allowance to debtor 给债务人的津贴 K'8o'S_bF
alteration of capital 资本更改 >}.~Y#Ge
alternate trustee 候补受托人 !pe[H*Cy
amalgamation 合并 |qpm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7]u_
ambit of charges 征税范围;收费范围 u@Gum|_=N
amended valuation 经修订的估值 UV%o&tv|<
American Commodities Exchange 美国商品交易所 zk70D_}L
American Express Bank Limited 美国运通银行 Sy.%>$ z
American Stock Exchange 美国证券交易所 DDIRJd<J
amortization 摊销 >.39OQ#
amount due from banks 存放银行同业的款项
aU +uPP
amount due from banks abroad 存放海外银行同业的款项 uR")@Tc
amount due from holding companies 控股公司欠款 $igMk'%Nmb
amount due from local banks 存放本港银行同业的款项 im>/$!&OyI
amount due to banks 银行同业的存款 _j$V[=kdM/
amount due to banks abroad 海外银行同业的存款 56."&0
amount due to holding companies 控股公司存款 U#Kw+slM
amount due to local banks 本港银行同业的存款 !U5Cwq
amount due to outport banks 外埠银行同业的存款 s!0
9cS
amount for note issue 发行纸币的款额 G|?V}pZ
amount of bond 担保契据的款额 l+(B~v
amount of consideration 代价款额 )jI4]6
amount of contribution 供款数额 L) _ VdB
amount of indebtedness 负债款额 mFpj@=^_G
amount of principal of the loan 贷款本金额 iw(`7(*
amount of rates chargeable 应征差饷数额 N+R{&v7=F%
amount of share capital 股本额 =*4^Dtp
amount of sums assured 承保款额 Rp
zuSh
amount of variation 变动幅度 M9Z9s11{H
amount of vote 拨款数额 V[44aN
amount payable 应付款额 WVyq$
p/V
amount receivable 应收款额 Zjc
/GO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 muK)Yw[#N
analysis 分析 UQ e1rf
ancillary risk 附属风险 $43CNnf3N
annual account 周年帐目;周年帐目报表;年度决算;年结 @uxg;dyI~
annual accounting date 年结日期 ' z^v}~
annual allowance 每年免税额;年积金;年度津贴;年津 qk&BCkPT
annual balance 年度余额 /KiaLS
annual disposable income 每年可动用收入 Q
Na*Y@i
annual estimates 周年预算 `EP-Qlm
annual fee 年费 A?ESjMy(R
annual general meeting 周年大会 %&O'>L
annual growth rate 年增率;每年增长率 [eF|2:
annual long-term supplement 长期个案每年补助金 }
F*=+n
annual pensionable emolument 可供计算退休金的年薪 usugjx^p
annual report 年报 F0'o!A#|(
Annual Report on the Consumer Price Index 《消费物价指数年报》 \bSakh71
annual return 周年报表;周年申报表;每年报税表格 R'1"`@fG
Annual Return Rules 《周年报表规则》 +I~U8v-
annual review of consumer prices 每年消费物价回顾 &M\qVL%w
annual roll-forward basis 逐年延展方式 x6yO2Yo
annual salary 年薪 ||Wg'$3
annual statement 年度报表;年度决算表 ]G~u8HPH!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 WdrMp
annuitant 年金受益人 <dY{@Cgw=
annuity 年金 \ ]h$8JwV
annuity contract 年金合约 U%2{PbL
annuity on human life 人寿年金 kdm@1x
antecedent debt 先前的债项 0pe*DbYP5
ante-dated cheque 倒填日期支票 JZNvuP D
anticipated expenditure 预期开支 ^\PNjj*C i
anticipated net profit 预期纯利 ~;uW)
[
anticipated revenue 预期收入 PPtJ/
}\
anti-inflation measure 反通货膨胀措施 # f{L;
anti-inflationary stance 反通货膨胀立场
PurY_
apparent deficit 表面赤字 M<)Vtn
apparent financial solvency 表面偿债能力 `MMZR=LA
apparent partner 表面合伙人 Gc!&I+kd
application for personal assessment 个人入息课税申请书 }Tk*?tYt
application of fund 资金应用 H,1Iz@W1
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =~j S
appointed actuary 委任精算师 H`U>ZJ.
appointed auditor 委任核数师;委任审计师 qQ<7+z<4KP
appointed trustee 委任的受托人 w>#.id[k
appointer 委任人 <C7/b#4>\
apportioned pro rata 按比例分摊 ~\+mo
apportionment 分配;分摊 NEMC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BG@[m
apportionment formula 分摊方程式 `X wKCI
apportionment of estate duty 遗产税的分摊 fPsUIlI/A
appraisal 估价;评估 Ils^t
appreciable growth 可观增长 C'0=eel[
appreciable impact 显着影响 I*
JSb9r
appreciable increase 可观增长 hrnY0
appreciation 增值;升值 oO,"B8a
appreciation against other currencies 相对其他货币升值 7vsXfIP+
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '#Y[(5
appreciation tax 增值税 QcDtZg\
appropriation 拨款;拨用;拨付 Js8d{\0\
appropriation account 拨款帐目 UXV>#U?
Appropriation Bill 拨款法案 PxZMH=
appropriation-in-aid system 补助拨款办法 wo!;Bxo
N
approved assets 核准资产 X=b]Whuv
approved basket stock 认可一篮子证券 K"ytE2:3
approved budget 核准预算 xHdv?69,
approved charitable donation 认可慈善捐款 q0]Z` <w
approved charitable institution 认可慈善机构 vJ!<7 l&
approved currency 核准货币;认可货币 7tz#R:
approved estimates 核准预算 ?9AtFT
approved estimates of expenditure 核准开支预算 ,n+~S^r
approved overseas insurer 核准海外保险人 IDv|i.q3
approved overseas trust company 核准海外信托公司 #kDJ>r |&-
approved pooled investment fund 核准汇集投资基金 syLpnNx=
approved provident fund scheme 认可公积金计划 >5=uq
_QY
approved provision 核准拨款 RjCEo4b-.H
approved redeemable share 核准可赎回股份 nHi6$}
I
approved regional stock 认可地区性证券 h/F,D_O>ZO
approved retirement scheme 认可退休金计划
HvVS<Ke
approved subordinated loan 核准附属贷款 -7l)mk
arbitrage 套戥;套汇;套利 5 l(Q#pSX
arbitrageur 套戥者;套汇者 4wQ>HrS)(
arbitrary amount 临时款项 j*)
K>
\
arrangement 措施;安排;协定 rY&Y58./
arrears 欠款 dy*CDRU4
arrears of pay 欠付薪酬 #EdsB
arrears of revenue 逾期未收税款;逾期未收的帐项 27KfT]=
articles of association 组织章程;组织细则;组织章程细则 _-g?6q
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 v5o@ls
ascertainment of profit 确定利润 `JL&x|q o
"Asia Clear" “亚洲结算系统”