allotment 分配;配股 E5lBdM>2
allotment notice 股份配售通知;配股通知 *zL}&RUKM
allotment of shares 股份分配 qF-@V25P
allowable 可获宽免;免税的 X;c'[q
allowable business loss 可扣除的营业亏损 ;^I*J:]
allowable expenses 可扣税的支出 Ab"@714@
allowance 免税额;津贴;备抵;准备金 M|`U"vO
allowance for debts 债项的免税额 s;vHPUB\n
allowance for depreciation by wear and tear 耗损折旧免税额 )i^<r ;_z
allowance for funeral expenses 殡殓费的免税额 Q_X.rUL0w
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0h\smqm
allowance for repairs and outgoings 修葺及支出方面的免税额 xZwLlY
allowance to debtor 给债务人的津贴 bPt!yI:
alteration of capital 资本更改 1gy.8i
alternate trustee 候补受托人 :GP]P^M;G@
amalgamation 合并 D"?fn<2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \\dMy9M-
ambit of charges 征税范围;收费范围 i,4>0o?
amended valuation 经修订的估值 l6 H|PR{
American Commodities Exchange 美国商品交易所 }n2M G
American Express Bank Limited 美国运通银行 $!yW_HTx
American Stock Exchange 美国证券交易所 'd$P`Vw:
amortization 摊销 c%G{#}^2
amount due from banks 存放银行同业的款项 d]6#m'U
amount due from banks abroad 存放海外银行同业的款项 4 k _vdz
amount due from holding companies 控股公司欠款 C$D-Pt"+
amount due from local banks 存放本港银行同业的款项 (l-ab2'
amount due to banks 银行同业的存款 L(-b@Joh
amount due to banks abroad 海外银行同业的存款 b@f$nS
B
amount due to holding companies 控股公司存款 9-DZU,`P
amount due to local banks 本港银行同业的存款 h+&OQ%e=8
amount due to outport banks 外埠银行同业的存款 j=aI9p
amount for note issue 发行纸币的款额 (#RHB`h5
amount of bond 担保契据的款额 6ne7]RY
amount of consideration 代价款额 M
ET' (m
amount of contribution 供款数额 Ksj -zR;
amount of indebtedness 负债款额 _i|t
Y4L
amount of principal of the loan 贷款本金额 E!l!OtFL
amount of rates chargeable 应征差饷数额 giIWGa.a+
amount of share capital 股本额 lXiKY@R#
amount of sums assured 承保款额 R:k5QD9/&p
amount of variation 变动幅度 cm[&?
amount of vote 拨款数额 ZR]25Yy
amount payable 应付款额 &6YIn|}
amount receivable 应收款额 D \sWZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f@DYN!Z_m
analysis 分析 2fR02={-
ancillary risk 附属风险 ;y\IqiA{o
annual account 周年帐目;周年帐目报表;年度决算;年结 lWc:$qnR-K
annual accounting date 年结日期 E}p&2P+MR
annual allowance 每年免税额;年积金;年度津贴;年津 /!$c/QZ
annual balance 年度余额 >eB\(EP
annual disposable income 每年可动用收入 }w<7.I
annual estimates 周年预算 Q[pV!CH
annual fee 年费 ^,8)iV0j_
annual general meeting 周年大会 *q".-u!D[
annual growth rate 年增率;每年增长率 O_
DtvjI'
annual long-term supplement 长期个案每年补助金 DhT>']Z
annual pensionable emolument 可供计算退休金的年薪 n3Z5t
annual report 年报 -
'W++tH=
Annual Report on the Consumer Price Index 《消费物价指数年报》 uv(Sdiir8
annual return 周年报表;周年申报表;每年报税表格 G<f@#[$'
Annual Return Rules 《周年报表规则》 4K\(xd&Q
annual review of consumer prices 每年消费物价回顾 %i-c0|,T4
annual roll-forward basis 逐年延展方式 GlT7b/JCG
annual salary 年薪 2.zsCu4lj.
annual statement 年度报表;年度决算表 TXk?#G\o
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 r1LViK
annuitant 年金受益人 `_{`l4i5
annuity 年金 pDcjwlA%
annuity contract 年金合约 9Hu/u=vB<
annuity on human life 人寿年金 Z2='o_c
antecedent debt 先前的债项 j eX^}]x|%
ante-dated cheque 倒填日期支票 @$c\dvO
anticipated expenditure 预期开支 FPI;Jx6W'
anticipated net profit 预期纯利 i Ae<&Ms
anticipated revenue 预期收入 *c*0PdV
anti-inflation measure 反通货膨胀措施 \":
m!K;Z
anti-inflationary stance 反通货膨胀立场 ;u(<h?%e
apparent deficit 表面赤字 J<maQ6p
apparent financial solvency 表面偿债能力 0[*qY@m:Z
apparent partner 表面合伙人 Upd3-2kr&J
application for personal assessment 个人入息课税申请书 QxOjOKAG
application of fund 资金应用
Mo @C9Y0
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Z->p1xkX
appointed actuary 委任精算师 l0cA6b
appointed auditor 委任核数师;委任审计师 rJ{O(n]j
appointed trustee 委任的受托人 xs:n\N
appointer 委任人 &2zq%((r
apportioned pro rata 按比例分摊 S9`flo
apportionment 分配;分摊 p)3U7"q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fKeT~z{~
apportionment formula 分摊方程式 <5jzl
apportionment of estate duty 遗产税的分摊 OYmR<x5y/
appraisal 估价;评估 W.0L:3<"
appreciable growth 可观增长 :WL'cJ9a
appreciable impact 显着影响 Yvjc1
appreciable increase 可观增长 `poE6\
appreciation 增值;升值 ?Poq2
appreciation against other currencies 相对其他货币升值 u[/m|z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1u(.T0j7f
appreciation tax 增值税 SD$h@p=!=
appropriation 拨款;拨用;拨付 +d!v}aJ
appropriation account 拨款帐目 Gz[fG
Appropriation Bill 拨款法案 x61 U[/r
appropriation-in-aid system 补助拨款办法 hcbv;[bG
approved assets 核准资产 ql?=(b;D
approved basket stock 认可一篮子证券 s nnbb0J
approved budget 核准预算 /3:q#2'v
approved charitable donation 认可慈善捐款 mJ`A_0
approved charitable institution 认可慈善机构 OP|8S k6
r
approved currency 核准货币;认可货币 ~Oq +IA~9
approved estimates 核准预算
n>`as
approved estimates of expenditure 核准开支预算 jSuL5|Gui
approved overseas insurer 核准海外保险人 -s$F&\5by
approved overseas trust company 核准海外信托公司 ~JDnKo
approved pooled investment fund 核准汇集投资基金 y>|{YWbp?
approved provident fund scheme 认可公积金计划 !G}+E2fDA
approved provision 核准拨款 fpN-
o
approved redeemable share 核准可赎回股份 f'{]"^e=
approved regional stock 认可地区性证券 R%
,<\d7
approved retirement scheme 认可退休金计划 @%lBrM
approved subordinated loan 核准附属贷款
pzgSg[|
arbitrage 套戥;套汇;套利 \Z/)Y;|mi0
arbitrageur 套戥者;套汇者 { e5/+W
arbitrary amount 临时款项 3lq Mucr
arrangement 措施;安排;协定 RxN,^!OV
arrears 欠款 d)R352
arrears of pay 欠付薪酬 0Ir<y
arrears of revenue 逾期未收税款;逾期未收的帐项 ]$\|ktY!
articles of association 组织章程;组织细则;组织章程细则 \3jW~FV
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 JS>Gd/Jd
ascertainment of profit 确定利润 +@K09ge
"Asia Clear" “亚洲结算系统”