allotment 分配;配股 \OJam<hZ
allotment notice 股份配售通知;配股通知 8$F"!dc _
allotment of shares 股份分配 -1{f(/
allowable 可获宽免;免税的 57wHo[CJ
allowable business loss 可扣除的营业亏损 38GkV.e}$
allowable expenses 可扣税的支出 6&
(b L<8b
allowance 免税额;津贴;备抵;准备金 &HQ_e$1
allowance for debts 债项的免税额 ;9CbioO
allowance for depreciation by wear and tear 耗损折旧免税额
Ct][B{
allowance for funeral expenses 殡殓费的免税额 <78*-Ob
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 f\;w
(_
allowance for repairs and outgoings 修葺及支出方面的免税额 {^D; ($lm
allowance to debtor 给债务人的津贴 "4IrW6B$9
alteration of capital 资本更改 4^Ss\$*
alternate trustee 候补受托人 Q7.jSL6
amalgamation 合并 $Ge0<6/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1Q_Q-Z
ambit of charges 征税范围;收费范围 qRSoF04!R
amended valuation 经修订的估值 t`1M}}.
American Commodities Exchange 美国商品交易所 S{m:Iij[;
American Express Bank Limited 美国运通银行 ?edf$-"z/
American Stock Exchange 美国证券交易所 E~@&&dU8
amortization 摊销 /a*8z,x
amount due from banks 存放银行同业的款项 ZO!h!2
*
amount due from banks abroad 存放海外银行同业的款项 c/7}5#Rs
amount due from holding companies 控股公司欠款 bf=!\L$
amount due from local banks 存放本港银行同业的款项 c,^W/:CQAB
amount due to banks 银行同业的存款 %iB,hGatE
amount due to banks abroad 海外银行同业的存款 8J#x B
amount due to holding companies 控股公司存款 :_,a%hb+8
amount due to local banks 本港银行同业的存款 m@Dra2Cv'@
amount due to outport banks 外埠银行同业的存款 Lv?jg?$
amount for note issue 发行纸币的款额 IL`
LIJ:O
amount of bond 担保契据的款额 R;
w$_1
amount of consideration 代价款额 RBz"1hRo`
amount of contribution 供款数额 <&^[?FdAa
amount of indebtedness 负债款额 e*}*3kw)T
amount of principal of the loan 贷款本金额 '>ASr]Q
amount of rates chargeable 应征差饷数额 ?S;z!)
H)P
amount of share capital 股本额
kbL7Xjk
amount of sums assured 承保款额 Vm?# ~}T
amount of variation 变动幅度 /6rQ.+|).
amount of vote 拨款数额 k`#E#1niN
amount payable 应付款额 cTz@ga;!mI
amount receivable 应收款额 IL:[0q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7;c^*"Ud
analysis 分析 >z~_s6#CP
ancillary risk 附属风险 g&S>Wq%L
annual account 周年帐目;周年帐目报表;年度决算;年结 QLU <%w:B
annual accounting date 年结日期 q:nUn?zB
annual allowance 每年免税额;年积金;年度津贴;年津 k`o8(zPb
annual balance 年度余额 ZbiC=uh
annual disposable income 每年可动用收入 /0cm7[a ?
annual estimates 周年预算 S|xwYaoy%
annual fee 年费
:f:&B8
annual general meeting 周年大会 _u""v
annual growth rate 年增率;每年增长率 xQ';$&
annual long-term supplement 长期个案每年补助金 *o5[P\'6
annual pensionable emolument 可供计算退休金的年薪 ,{\Ae"{6
annual report 年报 C?k\5AzT
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^62z\Y
annual return 周年报表;周年申报表;每年报税表格 "Bv V89
Annual Return Rules 《周年报表规则》 ,cxe"U
annual review of consumer prices 每年消费物价回顾 JB%_&gX)v
annual roll-forward basis 逐年延展方式 %y\5L#T!>
annual salary 年薪 @{UUB=}9
annual statement 年度报表;年度决算表 p0y|pD
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 skXzck
annuitant 年金受益人 !4!qHJISa
annuity 年金 !Pz#czo
annuity contract 年金合约 $0x+b!_l@
annuity on human life 人寿年金 t*; KxQ+'?
antecedent debt 先前的债项 Wuo:PX'/9
ante-dated cheque 倒填日期支票 s?s,wdp
anticipated expenditure 预期开支 HL]J=Gh
anticipated net profit 预期纯利 1JUj e
anticipated revenue 预期收入 ,}khu
anti-inflation measure 反通货膨胀措施 BeLqk3'/
anti-inflationary stance 反通货膨胀立场 $a8,C\me?
apparent deficit 表面赤字 FZ}^)u}o
apparent financial solvency 表面偿债能力 j/Y]3RSMp
apparent partner 表面合伙人 e`U
6JzC
application for personal assessment 个人入息课税申请书 <7>1Z
82)
application of fund 资金应用 e v0>j4Q
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 pouXt-%2X
appointed actuary 委任精算师 T`pDjT
appointed auditor 委任核数师;委任审计师 pEz^z9
appointed trustee 委任的受托人 *59|
appointer 委任人 "wcw`TsK
apportioned pro rata 按比例分摊 E%;$vj'2
apportionment 分配;分摊 $=,pQ
q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i-;#FT+Xc
apportionment formula 分摊方程式 ,\X! :y~
apportionment of estate duty 遗产税的分摊 SOX7
appraisal 估价;评估 qBcbMa9m
appreciable growth 可观增长 \2=I//YF
appreciable impact 显着影响 h)fsLzn]Tf
appreciable increase 可观增长 livKiX`
appreciation 增值;升值 63%V_B|
appreciation against other currencies 相对其他货币升值 *
U6+b
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I^( pZ9
appreciation tax 增值税 u{va2n/
appropriation 拨款;拨用;拨付 j24DL+
appropriation account 拨款帐目 CbW[_\
Appropriation Bill 拨款法案 ?%su?L
appropriation-in-aid system 补助拨款办法 7sQHz.4
approved assets 核准资产 /;w(sU
approved basket stock 认可一篮子证券 AX%}
ip[PC
approved budget 核准预算 2}XRqa.|
approved charitable donation 认可慈善捐款 U}DE9e{/!
approved charitable institution 认可慈善机构 &zB>
approved currency 核准货币;认可货币 !ht2*8$lQ
approved estimates 核准预算 $Zo|ta^
approved estimates of expenditure 核准开支预算 /O.Ql,6[
approved overseas insurer 核准海外保险人 JNXzZ4U
approved overseas trust company 核准海外信托公司 9xj }<WM
approved pooled investment fund 核准汇集投资基金 hu} vYA7ZH
approved provident fund scheme 认可公积金计划 =n,1*
approved provision 核准拨款 jIr\.i
approved redeemable share 核准可赎回股份 /n(0w`
approved regional stock 认可地区性证券 2L;=wP2?{
approved retirement scheme 认可退休金计划 5,oLl {S'
approved subordinated loan 核准附属贷款 <9
^7r J
arbitrage 套戥;套汇;套利 [e
ztu9
arbitrageur 套戥者;套汇者 X<. l(9$
arbitrary amount 临时款项 QEbf]U=
arrangement 措施;安排;协定 )=()
arrears 欠款 {]8|\CcY?
arrears of pay 欠付薪酬 %qo.n v
arrears of revenue 逾期未收税款;逾期未收的帐项 1\UU
"
articles of association 组织章程;组织细则;组织章程细则 _EP]|DTfr
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 vdvnwzp!l
ascertainment of profit 确定利润 Li|~%E1
"Asia Clear" “亚洲结算系统”