allotment 分配;配股 3 Y &d=
allotment notice 股份配售通知;配股通知 HhpDR
allotment of shares 股份分配 JO;Uus{?
allowable 可获宽免;免税的 /NlGFO*Z
allowable business loss 可扣除的营业亏损 /\Ef%@
allowable expenses 可扣税的支出 P'2Qen*
allowance 免税额;津贴;备抵;准备金 99S^f:t
allowance for debts 债项的免税额 Y}/-C3)
allowance for depreciation by wear and tear 耗损折旧免税额 OnK4] S5
allowance for funeral expenses 殡殓费的免税额 FtZ
?C@1/
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ei|\3Kx
allowance for repairs and outgoings 修葺及支出方面的免税额 yZRzIb_
allowance to debtor 给债务人的津贴 ?0SEMmp`H
alteration of capital 资本更改 R@0R`Zs
alternate trustee 候补受托人 g*Phv|kI
amalgamation 合并 O}P`P'Y|'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OPi0~s
ambit of charges 征税范围;收费范围 `gJ(0#ac
amended valuation 经修订的估值 Gq6*SaTk
American Commodities Exchange 美国商品交易所 \8
":]EU
American Express Bank Limited 美国运通银行 Kgv T"s.
American Stock Exchange 美国证券交易所 O=lzT~G|
4
amortization 摊销 %RVZD#
zr
amount due from banks 存放银行同业的款项 :+Z%; Dc
amount due from banks abroad 存放海外银行同业的款项 S 5U;#H
amount due from holding companies 控股公司欠款 ebq4g387X
amount due from local banks 存放本港银行同业的款项 }#J/fa9
!
amount due to banks 银行同业的存款 :Al!1BJQ
amount due to banks abroad 海外银行同业的存款 2|,VqVb
amount due to holding companies 控股公司存款 u y+pP!<
amount due to local banks 本港银行同业的存款 dveiQ
amount due to outport banks 外埠银行同业的存款 ZG:{[sT
amount for note issue 发行纸币的款额 I|OoRq
amount of bond 担保契据的款额 j+!v}*I![
amount of consideration 代价款额 G)YcJv7
amount of contribution 供款数额 @c#(.=
amount of indebtedness 负债款额 B1gR5p 0
amount of principal of the loan 贷款本金额 @L`jk+Y0vF
amount of rates chargeable 应征差饷数额 >sF)BoLc
amount of share capital 股本额 b'y%n
amount of sums assured 承保款额 lFkR=!?=
amount of variation 变动幅度 ~>G^=0LT
amount of vote 拨款数额 jylD6
IT
amount payable 应付款额 :DNjhZ
amount receivable 应收款额 vIvIfE
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y@v>FlqI{
analysis 分析 1cDF!X]
ancillary risk 附属风险 Q/?$x*\>
annual account 周年帐目;周年帐目报表;年度决算;年结 -/4P3SG/
annual accounting date 年结日期 C^){.UGmJ
annual allowance 每年免税额;年积金;年度津贴;年津 I'Hf{Erw
annual balance 年度余额 #G3<7PK
annual disposable income 每年可动用收入 ta0|^KAA
annual estimates 周年预算 k'YTpO
annual fee 年费 3R/bz0 V>
annual general meeting 周年大会 fJ\[*5eiS
annual growth rate 年增率;每年增长率 vI?, 47Hj+
annual long-term supplement 长期个案每年补助金 f^e)O$N9]
annual pensionable emolument 可供计算退休金的年薪 y}
'@R$
annual report 年报 l}h!B_P'
Annual Report on the Consumer Price Index 《消费物价指数年报》 dQvcXl]
annual return 周年报表;周年申报表;每年报税表格 [Pp'Ye~K@c
Annual Return Rules 《周年报表规则》 8|^7ai[am
annual review of consumer prices 每年消费物价回顾 m~|40)
annual roll-forward basis 逐年延展方式 GY*p?k<i
annual salary 年薪 @iiT<
annual statement 年度报表;年度决算表 _aphkeqd
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 \wZe] G%S
annuitant 年金受益人 + 3gp%`c4
annuity 年金 ^q&x7Kv%
annuity contract 年金合约 Y2Tt
Y;
annuity on human life 人寿年金 :0/7, i
antecedent debt 先前的债项 o-\[,}T)M
ante-dated cheque 倒填日期支票 UG^q9 :t
anticipated expenditure 预期开支 Iv *<La
anticipated net profit 预期纯利
9sP0D
anticipated revenue 预期收入 VTM/hJmwJ
anti-inflation measure 反通货膨胀措施 gUlo]!$
anti-inflationary stance 反通货膨胀立场 aXVFc5C\
apparent deficit 表面赤字 zA 3_Lx!
apparent financial solvency 表面偿债能力 1 zZlC#V
apparent partner 表面合伙人 [0of1eCSl
application for personal assessment 个人入息课税申请书 ?< />Z)
application of fund 资金应用 W^Yxn
y
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 7$b1<.WX
appointed actuary 委任精算师 #E?4E1bnB
appointed auditor 委任核数师;委任审计师 siaG'%@*r
appointed trustee 委任的受托人 ' QG?nu
appointer 委任人 R-:2HRaA
apportioned pro rata 按比例分摊 s7<AfaJPF
apportionment 分配;分摊 /z!%d%"
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F2WKd1U
apportionment formula 分摊方程式 sK{e*[I>W
apportionment of estate duty 遗产税的分摊 dM5-;
appraisal 估价;评估 8}[).d160
appreciable growth 可观增长 s%S
appreciable impact 显着影响 Y73C5.dNcE
appreciable increase 可观增长 r$1Qf}J3=
appreciation 增值;升值 s1rCpzK0
appreciation against other currencies 相对其他货币升值 $`c:&
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j.Hf/vi`z
appreciation tax 增值税 hM{bavd
appropriation 拨款;拨用;拨付 NUZl`fu1Z4
appropriation account 拨款帐目 9p/Bh$vJ
Appropriation Bill 拨款法案 . vV|hSc
appropriation-in-aid system 补助拨款办法 -~0^P,yQ
approved assets 核准资产 S!UaH>Rh
approved basket stock 认可一篮子证券 7r!x1
approved budget 核准预算 2HdC |$_+
approved charitable donation 认可慈善捐款 bsX[UF
approved charitable institution 认可慈善机构 ,hVli/
approved currency 核准货币;认可货币 zdYjF|
approved estimates 核准预算 :]KAkhFkbb
approved estimates of expenditure 核准开支预算 |N2#ItBbW
approved overseas insurer 核准海外保险人 tc! #wd+u
approved overseas trust company 核准海外信托公司 NJ<F>3
approved pooled investment fund 核准汇集投资基金 o4X{L`m
approved provident fund scheme 认可公积金计划 vgPCQO([
approved provision 核准拨款 ~ a:
approved redeemable share 核准可赎回股份 E
fDH6
approved regional stock 认可地区性证券 Nc`L;CP
approved retirement scheme 认可退休金计划 /7kC<
approved subordinated loan 核准附属贷款 TDh5lI
arbitrage 套戥;套汇;套利 V&5wRz+`W
arbitrageur 套戥者;套汇者 yAt^;
arbitrary amount 临时款项 f8~_E
arrangement 措施;安排;协定 siI;"?
arrears 欠款 XTyxr
arrears of pay 欠付薪酬 KPF1cJ2N
arrears of revenue 逾期未收税款;逾期未收的帐项 !zo{tI19
articles of association 组织章程;组织细则;组织章程细则 2ESo2
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]DcFySyv
ascertainment of profit 确定利润 vzM^$V
"Asia Clear" “亚洲结算系统”