allotment 分配;配股 zAgX{$/Fg
allotment notice 股份配售通知;配股通知 xd Z$|{,
allotment of shares 股份分配 \C~X_/sg
allowable 可获宽免;免税的 \"P{8<h.3
allowable business loss 可扣除的营业亏损 U-|]A\`)I
allowable expenses 可扣税的支出 ~Xi@#s~
allowance 免税额;津贴;备抵;准备金 An2>]\L
allowance for debts 债项的免税额 r. 82RoG?G
allowance for depreciation by wear and tear 耗损折旧免税额 fQ+whGB
allowance for funeral expenses 殡殓费的免税额 *d._H1zT
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 F
:j@ JMpQ
allowance for repairs and outgoings 修葺及支出方面的免税额 r@G*Fx8Z
allowance to debtor 给债务人的津贴 F^,:p.ihm<
alteration of capital 资本更改 >%/x~UFc5
alternate trustee 候补受托人 E@VQxB7+
amalgamation 合并 6St= r)_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l9K`+c+t
ambit of charges 征税范围;收费范围 >oh Cz@~
amended valuation 经修订的估值 eORXyh\K
American Commodities Exchange 美国商品交易所 f*k7 @[rSv
American Express Bank Limited 美国运通银行 Nt>^2Mv
American Stock Exchange 美国证券交易所 }#z1>y!#
amortization 摊销
@yp0WB
amount due from banks 存放银行同业的款项 $6"sR I6u
amount due from banks abroad 存放海外银行同业的款项 m8n) sw,,
amount due from holding companies 控股公司欠款 #W\}v(Ke
amount due from local banks 存放本港银行同业的款项 :saP
:&
amount due to banks 银行同业的存款 *'@Oo
amount due to banks abroad 海外银行同业的存款 mK:gj&N7X|
amount due to holding companies 控股公司存款 JCWTB`EB>
amount due to local banks 本港银行同业的存款 0`/G(ukO
amount due to outport banks 外埠银行同业的存款 .Fb#j+Lq
amount for note issue 发行纸币的款额 HxI6_ >n^I
amount of bond 担保契据的款额 Ai/X*y:[?
amount of consideration 代价款额 v l"8Oi*r^
amount of contribution 供款数额 zlMh^+rMX
amount of indebtedness 负债款额 Q)75?mn
amount of principal of the loan 贷款本金额 Ejug2q
amount of rates chargeable 应征差饷数额 *g5bdQ:Av~
amount of share capital 股本额 ?Y"%BS+pt
amount of sums assured 承保款额 H cmW
amount of variation 变动幅度 }:8}i;#M
amount of vote 拨款数额 \, R;
amount payable 应付款额 2w|5SK_
amount receivable 应收款额 5lsslE+:J
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -K|1w'E
analysis 分析 JFv70rBe
ancillary risk 附属风险 ~ l}f@@u
annual account 周年帐目;周年帐目报表;年度决算;年结 *p/,Z2f
annual accounting date 年结日期 a4:GGzt
annual allowance 每年免税额;年积金;年度津贴;年津 ,gV#x7IW
annual balance 年度余额 Jr!^9i2j'
annual disposable income 每年可动用收入 aoy Be|H~=
annual estimates 周年预算 1UP
{j`-K|
annual fee 年费 v[L+PD
U
annual general meeting 周年大会 K0w}l" )A
annual growth rate 年增率;每年增长率 ?Q:SV
xzUd
annual long-term supplement 长期个案每年补助金 ERPg TZT
annual pensionable emolument 可供计算退休金的年薪 Snr(<u
annual report 年报 1$
Hou
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]B>76?2W
annual return 周年报表;周年申报表;每年报税表格 BTAbDyH5
Annual Return Rules 《周年报表规则》 \$ 9C1@B@
annual review of consumer prices 每年消费物价回顾 _E'?
U
annual roll-forward basis 逐年延展方式 ns~]a:1yh
annual salary 年薪 t/ \S9
annual statement 年度报表;年度决算表 =3-=p&*
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 M?l v
annuitant 年金受益人 rHKO13WF
annuity 年金 I\*6
>
annuity contract 年金合约 21TR_0g&<
annuity on human life 人寿年金 're:_;lG
antecedent debt 先前的债项 e!6yxL*[@[
ante-dated cheque 倒填日期支票 4,y7a=qf3
anticipated expenditure 预期开支 ]>M\|,wh
anticipated net profit 预期纯利 etX@z'H
anticipated revenue 预期收入 dN5{W0_
anti-inflation measure 反通货膨胀措施 Fk=SkSky
anti-inflationary stance 反通货膨胀立场 /r4l7K
apparent deficit 表面赤字 k4Q>J,k
apparent financial solvency 表面偿债能力 x-i1:W9;
apparent partner 表面合伙人 E2DfG^sGV
application for personal assessment 个人入息课税申请书 B:h<iU:'D
application of fund 资金应用 z&;8pZr
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 WEwa<%Ss
appointed actuary 委任精算师 "Not /
8J
appointed auditor 委任核数师;委任审计师 TuQGF$n@
appointed trustee 委任的受托人 {+9RJmZg
appointer 委任人 ` <1Wf
apportioned pro rata 按比例分摊 ?/YAB Y}L
apportionment 分配;分摊 "3^tVX%$\[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yzN
[%/
apportionment formula 分摊方程式 F! =l
r
apportionment of estate duty 遗产税的分摊 \Th<7WbR6#
appraisal 估价;评估 v+LJx
appreciable growth 可观增长
GK/Po51
appreciable impact 显着影响 m*m),mZ"
appreciable increase 可观增长 jn^X{R\
appreciation 增值;升值 JP4DV=}L
appreciation against other currencies 相对其他货币升值 l.@1]4.
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `XxnQng
appreciation tax 增值税 Y,s EM%
appropriation 拨款;拨用;拨付 0O"W0s"T#
appropriation account 拨款帐目 DFMpU.BN W
Appropriation Bill 拨款法案 gGMfy]]R
appropriation-in-aid system 补助拨款办法 z>W:+W"o
approved assets 核准资产 rpKZ>S|7+)
approved basket stock 认可一篮子证券 >NUbk9}J4
approved budget 核准预算 ,;,B7g
approved charitable donation 认可慈善捐款 #,tT`{u1q
approved charitable institution 认可慈善机构 r *K
approved currency 核准货币;认可货币 9JFN8Gf*)
approved estimates 核准预算 Gd!-fqNa'x
approved estimates of expenditure 核准开支预算 c`<2&ke
approved overseas insurer 核准海外保险人 -'Z Gc8)
approved overseas trust company 核准海外信托公司 y?OP- 27y
approved pooled investment fund 核准汇集投资基金 dk&e EDvfd
approved provident fund scheme 认可公积金计划 &vrQ *jX
approved provision 核准拨款 VKttJok1
approved redeemable share 核准可赎回股份 ) lUS' I
approved regional stock 认可地区性证券 aDdxR:
approved retirement scheme 认可退休金计划 poBeEpbs
approved subordinated loan 核准附属贷款 .?{no}u.
arbitrage 套戥;套汇;套利 (~DW_+?]'
arbitrageur 套戥者;套汇者 brA#p>4]Wf
arbitrary amount 临时款项 D1rVgM
arrangement 措施;安排;协定 x^K4&'</
arrears 欠款 -$8ew+
arrears of pay 欠付薪酬 E`TZ:W]r,
arrears of revenue 逾期未收税款;逾期未收的帐项 e \Qys<2r
articles of association 组织章程;组织细则;组织章程细则 9[qOfIny
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `N\ ^JAGW
ascertainment of profit 确定利润 -+E.I*st
"Asia Clear" “亚洲结算系统”