allotment 分配;配股 (1T2?mO
allotment notice 股份配售通知;配股通知 M;V
(Tf
allotment of shares 股份分配 o>m
Z$
allowable 可获宽免;免税的 In#
V1[io
allowable business loss 可扣除的营业亏损 D^W6Cq5\
allowable expenses 可扣税的支出 x]&V7Y
allowance 免税额;津贴;备抵;准备金 (9]`3^_,J
allowance for debts 债项的免税额 v|C)Q %v
allowance for depreciation by wear and tear 耗损折旧免税额 x_CB'Rr6
allowance for funeral expenses 殡殓费的免税额 rl qn39
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4#MvOjA5[
allowance for repairs and outgoings 修葺及支出方面的免税额 7d*SZmD
allowance to debtor 给债务人的津贴 g^
OU+7o
alteration of capital 资本更改 *|h-iA+9
alternate trustee 候补受托人 Va
/LMw
amalgamation 合并 {|c
<8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =|O`al
ambit of charges 征税范围;收费范围 n|dLK.Q
amended valuation 经修订的估值 #80DM
American Commodities Exchange 美国商品交易所 $p30?\
American Express Bank Limited 美国运通银行 F/sXr(7
American Stock Exchange 美国证券交易所 =G2D4>q
amortization 摊销 h~)oiT2v
amount due from banks 存放银行同业的款项 +h_'hz&HlS
amount due from banks abroad 存放海外银行同业的款项 kFZw"5hb
amount due from holding companies 控股公司欠款 6*u#^">,<
amount due from local banks 存放本港银行同业的款项 >H?l[*9
amount due to banks 银行同业的存款 Sh(
amount due to banks abroad 海外银行同业的存款 %B5.zs]Of
amount due to holding companies 控股公司存款 t<mT=(zt*
amount due to local banks 本港银行同业的存款 -fFM-gt^t
amount due to outport banks 外埠银行同业的存款 ;A7HEx
amount for note issue 发行纸币的款额 ye=*m
amount of bond 担保契据的款额 ,7,x9qE"
amount of consideration 代价款额 Vb*q^
v
amount of contribution 供款数额 _doX&*9u
amount of indebtedness 负债款额 ]S4 TX
amount of principal of the loan 贷款本金额 NXb_hF
amount of rates chargeable 应征差饷数额 o<ak&LX`9
amount of share capital 股本额 E5qh]z(
amount of sums assured 承保款额 t"k6wv;Tq
amount of variation 变动幅度 KoVy,@
amount of vote 拨款数额 Cg<:C?>!p
amount payable 应付款额 Cy-q9uTm
amount receivable 应收款额 P -0
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DP **pf%j
analysis 分析 hn\<'|n
ancillary risk 附属风险 0j\?zt?
annual account 周年帐目;周年帐目报表;年度决算;年结 flDe*F^
annual accounting date 年结日期 ,Q!sns[T
annual allowance 每年免税额;年积金;年度津贴;年津 E:/G!1
annual balance 年度余额 c'B6E1}sx
annual disposable income 每年可动用收入 N
v}'"V>
annual estimates 周年预算 ieXhOA
annual fee 年费 i lk\&J~I
annual general meeting 周年大会 Tn2nd
annual growth rate 年增率;每年增长率 fr
kDf-P
annual long-term supplement 长期个案每年补助金 c+chwU0W
annual pensionable emolument 可供计算退休金的年薪 n:d]Z2b
annual report 年报 VcKufV'
Annual Report on the Consumer Price Index 《消费物价指数年报》 yo]!Zn
annual return 周年报表;周年申报表;每年报税表格 m"*j J.MX
Annual Return Rules 《周年报表规则》 .|`JS?L[
annual review of consumer prices 每年消费物价回顾 gp'9Pf;\[
annual roll-forward basis 逐年延展方式 Lsv[@Rl
annual salary 年薪 #s'9Yd
d
annual statement 年度报表;年度决算表 O Z<iP
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 }Pd S?[R
annuitant 年金受益人 Z ?`
annuity 年金 ][3H6T!ckL
annuity contract 年金合约 AB<|iJC
annuity on human life 人寿年金 jq#gFt*
antecedent debt 先前的债项 7.)e4
ante-dated cheque 倒填日期支票 'X&sH/>r
anticipated expenditure 预期开支 =c>2d.^l
anticipated net profit 预期纯利 |6/k2d{,(
anticipated revenue 预期收入 4#Wczk-b
anti-inflation measure 反通货膨胀措施 D#|+PG7
anti-inflationary stance 反通货膨胀立场 G;:n*_QXE
apparent deficit 表面赤字 d\&{Ev9v
apparent financial solvency 表面偿债能力 4TcKs}z
apparent partner 表面合伙人 C5oslP/@
application for personal assessment 个人入息课税申请书 `t_S uZ`V
application of fund 资金应用 R!IODXP=
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 EfHo1Yn&
appointed actuary 委任精算师 ) *Mr{`
appointed auditor 委任核数师;委任审计师 h{xC0NC)
appointed trustee 委任的受托人 , 6 P:S7
appointer 委任人 88(h`RGMh
apportioned pro rata 按比例分摊 1xN6V-qk
apportionment 分配;分摊 _aa3;kT_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L&V
;Xvbu%
apportionment formula 分摊方程式 QCB2&lN\&L
apportionment of estate duty 遗产税的分摊 7x`dEi<
appraisal 估价;评估 .%) FK#s-
appreciable growth 可观增长 6U
K{0\0
appreciable impact 显着影响 IsjxD
|u
appreciable increase 可观增长 8|kr|l
appreciation 增值;升值 Sq^f}q
appreciation against other currencies 相对其他货币升值 .?{rd3[ec
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C
"XvspJ
appreciation tax 增值税 $D{KXkrd
appropriation 拨款;拨用;拨付 XFpII45
appropriation account 拨款帐目 &4 Py
Appropriation Bill 拨款法案 _GEt:=DAP#
appropriation-in-aid system 补助拨款办法 jo 0
d#
approved assets 核准资产 KwGk8$ U
approved basket stock 认可一篮子证券 T"7Ue
approved budget 核准预算 k"_i7
approved charitable donation 认可慈善捐款 4qMqAT
approved charitable institution 认可慈善机构 K;,zE6WD$$
approved currency 核准货币;认可货币 Q;r9>E!
approved estimates 核准预算 ny# ?^.1
approved estimates of expenditure 核准开支预算 sf{r
s*bgp
approved overseas insurer 核准海外保险人 ^Ud1 ag!-
approved overseas trust company 核准海外信托公司 $|+q9o\
approved pooled investment fund 核准汇集投资基金 2ghTAsUx9
approved provident fund scheme 认可公积金计划 $="t7C9S
approved provision 核准拨款 /d; C)%$
approved redeemable share 核准可赎回股份 {No*Z'X
approved regional stock 认可地区性证券 thG;~W
approved retirement scheme 认可退休金计划 t^eWFX
approved subordinated loan 核准附属贷款 y/U(v"'4U
arbitrage 套戥;套汇;套利 wdS4iQD
arbitrageur 套戥者;套汇者 ~)>O=nR
arbitrary amount 临时款项 ffMh2
arrangement 措施;安排;协定
W/03L, 1
arrears 欠款
zN}1Qh
arrears of pay 欠付薪酬 <T] BSQk
arrears of revenue 逾期未收税款;逾期未收的帐项 ^s*j<fH
articles of association 组织章程;组织细则;组织章程细则 pxm{?eBz
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4n6EkTa
ascertainment of profit 确定利润 Ky"]L~8$
"Asia Clear" “亚洲结算系统”