allotment 分配;配股 Qq'e#nI@
allotment notice 股份配售通知;配股通知 [SD
mdr1T$
allotment of shares 股份分配 ;y-:)7J
allowable 可获宽免;免税的 r&IDTS#
allowable business loss 可扣除的营业亏损 w|Ry)[
allowable expenses 可扣税的支出 0f@9y
allowance 免税额;津贴;备抵;准备金 4sW'p
H
allowance for debts 债项的免税额 UA(4mbz+
allowance for depreciation by wear and tear 耗损折旧免税额 `"hWbmQ
allowance for funeral expenses 殡殓费的免税额 R x( yn
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ":q+"*fy
allowance for repairs and outgoings 修葺及支出方面的免税额 )5n:UD{f[#
allowance to debtor 给债务人的津贴 (UCCEQq5
alteration of capital 资本更改 >TiEYMW
alternate trustee 候补受托人
e<(6x[_
amalgamation 合并 0+u>"7T
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,Xr`tQ<@
ambit of charges 征税范围;收费范围 x6*y$D^B
amended valuation 经修订的估值 RR'sW@
American Commodities Exchange 美国商品交易所 uUV"86B_
American Express Bank Limited 美国运通银行 #eX<=H]
American Stock Exchange 美国证券交易所 ooBB
g@
amortization 摊销 _#MKp H
amount due from banks 存放银行同业的款项 yPY{ZADkQ
amount due from banks abroad 存放海外银行同业的款项 NCY2^
amount due from holding companies 控股公司欠款 'sNiJ >
amount due from local banks 存放本港银行同业的款项 EJRkFn8XG'
amount due to banks 银行同业的存款 BO7XN;
amount due to banks abroad 海外银行同业的存款 R$66F>Jz^
amount due to holding companies 控股公司存款 Gs,e8ri!
amount due to local banks 本港银行同业的存款 KV8<'g +2?
amount due to outport banks 外埠银行同业的存款 \WbQS#Z9
amount for note issue 发行纸币的款额 z&Aya*0v`
amount of bond 担保契据的款额 [S8*b^t4
amount of consideration 代价款额 M<*WC{
amount of contribution 供款数额 FD&^nJ_{
amount of indebtedness 负债款额 qS"#jxc==+
amount of principal of the loan 贷款本金额 }/h&`0z`
amount of rates chargeable 应征差饷数额 k{=dV
amount of share capital 股本额 <=D
a
amount of sums assured 承保款额 N3*1,/,l.
amount of variation 变动幅度 ^\kH^
amount of vote 拨款数额 #
5U1F[
amount payable 应付款额 O1)\!=&
.
amount receivable 应收款额 Ok|Dh;1_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;<thEWH;Y
analysis 分析 w
W/q#kc
ancillary risk 附属风险 +GL$[ 5G
annual account 周年帐目;周年帐目报表;年度决算;年结 0xO*8aKT
annual accounting date 年结日期 Lq1?Y
annual allowance 每年免税额;年积金;年度津贴;年津 {qbe
ye!
annual balance 年度余额 rGXUV`5Na
annual disposable income 每年可动用收入 V0#Ocq,
annual estimates 周年预算 k<CbI
V
annual fee 年费 psc
Fb$b
annual general meeting 周年大会 Lk
P
:l
annual growth rate 年增率;每年增长率 HyOrAv
<
annual long-term supplement 长期个案每年补助金 \G7F/$
g
annual pensionable emolument 可供计算退休金的年薪 &6
<a<S
annual report 年报 [
p~,;%
Annual Report on the Consumer Price Index 《消费物价指数年报》 <<E9MIn_
annual return 周年报表;周年申报表;每年报税表格 -u4")V>
Annual Return Rules 《周年报表规则》 "P54|XIJ\
annual review of consumer prices 每年消费物价回顾 FpU8$o~r{
annual roll-forward basis 逐年延展方式 Ej
5_d
annual salary 年薪 iU37LODa2T
annual statement 年度报表;年度决算表 5V\",PAW
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _H@ATut
annuitant 年金受益人 5ya^k{`+ZO
annuity 年金 w=n(2M56C
annuity contract 年金合约 |FM*1Q[1
annuity on human life 人寿年金 @2a!T03
antecedent debt 先前的债项 V>,=%r4f
ante-dated cheque 倒填日期支票 EwU)(UK
anticipated expenditure 预期开支 _MLf58
anticipated net profit 预期纯利 l"1D'Hk
anticipated revenue 预期收入 yz=X{p1
anti-inflation measure 反通货膨胀措施 QIevps*
anti-inflationary stance 反通货膨胀立场 c.b| RM0;
apparent deficit 表面赤字 !U>WAD9
apparent financial solvency 表面偿债能力 Y&8,f|{R
apparent partner 表面合伙人 3
V>$H\H
application for personal assessment 个人入息课税申请书 X-kOp9/.
application of fund 资金应用 `]XI Q\ *
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 SY[3O
appointed actuary 委任精算师 0V21_".S
appointed auditor 委任核数师;委任审计师 `>`b;A4
appointed trustee 委任的受托人 $7c,<=
appointer 委任人 s</q
T6@
apportioned pro rata 按比例分摊 z F.@rXl
apportionment 分配;分摊 mfaU_
Vo&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _p+E(i 9
apportionment formula 分摊方程式 -fmJkI
apportionment of estate duty 遗产税的分摊 i,a"5DR8
appraisal 估价;评估 %K-8DL8|(
appreciable growth 可观增长 FE&:?
appreciable impact 显着影响 i!e8-gVMP&
appreciable increase 可观增长 C !Srv7
appreciation 增值;升值 A)>#n)
appreciation against other currencies 相对其他货币升值 J-,ocO
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oD9n5/ozo
appreciation tax 增值税 ow{. iv\,u
appropriation 拨款;拨用;拨付 0
}od Q#
appropriation account 拨款帐目 |g)>6+?]W
Appropriation Bill 拨款法案 RK &>!^
appropriation-in-aid system 补助拨款办法 /\h*v!:
approved assets 核准资产 e]1Zey
approved basket stock 认可一篮子证券 <?5|(Q"@:
approved budget 核准预算 Q= xXj'W-
approved charitable donation 认可慈善捐款 ""a$[[ %WC
approved charitable institution 认可慈善机构 HNv~ZAzBG-
approved currency 核准货币;认可货币 y^`JWs,
approved estimates 核准预算 nWY^?e'S
approved estimates of expenditure 核准开支预算 \rzMgR$/rj
approved overseas insurer 核准海外保险人 0FI
|7
approved overseas trust company 核准海外信托公司 J:glJ'4E
approved pooled investment fund 核准汇集投资基金 BDWbWA
6
approved provident fund scheme 认可公积金计划 ]kTxV
e
approved provision 核准拨款 @;P ;iI
approved redeemable share 核准可赎回股份 bNVeL$'
approved regional stock 认可地区性证券 HdI)Z<Krp
approved retirement scheme 认可退休金计划 fM4B.45j
approved subordinated loan 核准附属贷款 @
|c])
arbitrage 套戥;套汇;套利 %J^x `P
arbitrageur 套戥者;套汇者 {#k[-\|;
arbitrary amount 临时款项 SnmUh~`L~
arrangement 措施;安排;协定 o5?Y
arrears 欠款 p ZTrh&I]
arrears of pay 欠付薪酬 }0Ns&6 )xG
arrears of revenue 逾期未收税款;逾期未收的帐项 cS9jGD9
2
articles of association 组织章程;组织细则;组织章程细则 >!xyA;
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mQ"uG?NE
ascertainment of profit 确定利润 ikV;]ox
"Asia Clear" “亚洲结算系统”