allotment 分配;配股 cbx(
L8
allotment notice 股份配售通知;配股通知 "?
5@j/
e`
allotment of shares 股份分配 Eo<N
allowable 可获宽免;免税的 6bpO#&T
allowable business loss 可扣除的营业亏损 v`"BXSmp{
allowable expenses 可扣税的支出 >$A, B
allowance 免税额;津贴;备抵;准备金 9aKCO4
allowance for debts 债项的免税额 S#ud<=@!9
allowance for depreciation by wear and tear 耗损折旧免税额 OimqP
allowance for funeral expenses 殡殓费的免税额 sGbk4g
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 BMbZ34^e
allowance for repairs and outgoings 修葺及支出方面的免税额 G:PcV_ihx
allowance to debtor 给债务人的津贴
{0} Q5
alteration of capital 资本更改 G8hDR^ra
alternate trustee 候补受托人 >D$NEO^
amalgamation 合并 rx(z::
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Jy#2
1
ambit of charges 征税范围;收费范围 1GgG9I
amended valuation 经修订的估值 4,6nk.$yN
American Commodities Exchange 美国商品交易所 v<S?"#
]F=
American Express Bank Limited 美国运通银行 6:Zd,N=
American Stock Exchange 美国证券交易所 0p \,}t\E
amortization 摊销 8:
Jc2K
amount due from banks 存放银行同业的款项 }mQh^
amount due from banks abroad 存放海外银行同业的款项 v0~*?m4
amount due from holding companies 控股公司欠款 0o&c8?@j
amount due from local banks 存放本港银行同业的款项 JiH
k`e`
amount due to banks 银行同业的存款 ?pp|~A)b
amount due to banks abroad 海外银行同业的存款 (L8z<id<z
amount due to holding companies 控股公司存款 [yfi:|n1
amount due to local banks 本港银行同业的存款 )@.6u9 \
amount due to outport banks 外埠银行同业的存款 ]`n6H[6O
amount for note issue 发行纸币的款额 8` f=Eh
amount of bond 担保契据的款额 E\=23[0
amount of consideration 代价款额 \_zp4Xb2
amount of contribution 供款数额 1ml{oqNj
amount of indebtedness 负债款额 vZ2/>}!Z=
amount of principal of the loan 贷款本金额 [=KA5c<
amount of rates chargeable 应征差饷数额 gK"E4{y_@
amount of share capital 股本额 ]bb`6 \h
amount of sums assured 承保款额 6
g`Y~ii
amount of variation 变动幅度 %N-f9o8
amount of vote 拨款数额 K.2l)aRd
amount payable 应付款额 "DNiVL.
amount receivable 应收款额
3S
WO_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 73d7'Fw
analysis 分析 XnI)s^
ancillary risk 附属风险 ;K<W<v5m0N
annual account 周年帐目;周年帐目报表;年度决算;年结 6):^m{RH^
annual accounting date 年结日期 "G
@(AE(
annual allowance 每年免税额;年积金;年度津贴;年津 ob;$yn7ZO1
annual balance 年度余额 Snf1vH
annual disposable income 每年可动用收入 aY@st]p
annual estimates 周年预算 i\u m;\
annual fee 年费
C@[f Z
annual general meeting 周年大会 mg7Q~SLL{
annual growth rate 年增率;每年增长率 LTc=D
annual long-term supplement 长期个案每年补助金 zkRL'-
annual pensionable emolument 可供计算退休金的年薪 W"L;8u
annual report 年报 bMpCQ
Annual Report on the Consumer Price Index 《消费物价指数年报》 7|eD}=jy
annual return 周年报表;周年申报表;每年报税表格 V:8ph`1
Annual Return Rules 《周年报表规则》 /5c;,.hm1R
annual review of consumer prices 每年消费物价回顾 ^(8(z@y
annual roll-forward basis 逐年延展方式 XT
'v7
annual salary 年薪 <[mvfw
annual statement 年度报表;年度决算表 %4rPkPAtrp
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 ?sBbe@OC?
annuitant 年金受益人 Kn<z<>vO
annuity 年金 ;\Vi~2!8
annuity contract 年金合约 AmmUoS\
annuity on human life 人寿年金 }vLK-Vv
antecedent debt 先前的债项 "Gh?hU,WWZ
ante-dated cheque 倒填日期支票 Pq:GvM`
anticipated expenditure 预期开支 w\z6-qa
anticipated net profit 预期纯利 +WP
anticipated revenue 预期收入 g0BJj=
anti-inflation measure 反通货膨胀措施 =5sUpPV(
anti-inflationary stance 反通货膨胀立场 g [~"c}
apparent deficit 表面赤字 3Vj,O?(Z
apparent financial solvency 表面偿债能力 7 Ed6o
apparent partner 表面合伙人 J~[A8o
application for personal assessment 个人入息课税申请书 |P"p/iY
application of fund 资金应用 <U ?_-0
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 a:(.{z?nM
appointed actuary 委任精算师 ch%-Cg~%
appointed auditor 委任核数师;委任审计师 y-iu
Ozq4
appointed trustee 委任的受托人 -gpF%g`H
appointer 委任人 ITu6m<V
apportioned pro rata 按比例分摊 K;wd2/jmJ
apportionment 分配;分摊 Iq-+X3i
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AW+q#Is
apportionment formula 分摊方程式 s2-p-n
apportionment of estate duty 遗产税的分摊 KF[P
/cFI
appraisal 估价;评估 62X;gb
appreciable growth 可观增长 _lE0_X|d
appreciable impact 显着影响
J c~{ E
appreciable increase 可观增长 z5G$'
appreciation 增值;升值 D`bH_1X
appreciation against other currencies 相对其他货币升值 5)MVkJ=R
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )NwIEk>Tf
appreciation tax 增值税 Nuw_,-h
appropriation 拨款;拨用;拨付 2Rp5 E^s
appropriation account 拨款帐目 d|9B3I*I
Appropriation Bill 拨款法案 tC=`J%Ik
appropriation-in-aid system 补助拨款办法 9cu0$P`}5
approved assets 核准资产 JPX5Jm()
approved basket stock 认可一篮子证券 cb k|LQ.O
approved budget 核准预算 #*[G,s#t^
approved charitable donation 认可慈善捐款 ad1%"~1
approved charitable institution 认可慈善机构 K0i[D"
approved currency 核准货币;认可货币 X~O2!F
approved estimates 核准预算 hYS*J908
approved estimates of expenditure 核准开支预算 vElVw.
P
approved overseas insurer 核准海外保险人 0!c^pOq6
approved overseas trust company 核准海外信托公司 Olg@ Ri
approved pooled investment fund 核准汇集投资基金 ; c'9Xyl-
approved provident fund scheme 认可公积金计划 5ap~;t
approved provision 核准拨款 Vn`-w
approved redeemable share 核准可赎回股份 8jE6zS}m
approved regional stock 认可地区性证券 }?pY~f
approved retirement scheme 认可退休金计划 d5zF9;[
approved subordinated loan 核准附属贷款 Q]Fm
4
arbitrage 套戥;套汇;套利 Sn\S`D
arbitrageur 套戥者;套汇者 ]Hp o[IF
arbitrary amount 临时款项 CV~\xYY
arrangement 措施;安排;协定 EPQ~V
arrears 欠款 jrMY]Ea2`
arrears of pay 欠付薪酬 7[wHNJ7)r
arrears of revenue 逾期未收税款;逾期未收的帐项 +6=2B0$
r
articles of association 组织章程;组织细则;组织章程细则 Gu-*@C:^&
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 LV'@JFT-
ascertainment of profit 确定利润 l@8UL</W
"Asia Clear" “亚洲结算系统”