allotment 分配;配股 ?qLFaFt/
allotment notice 股份配售通知;配股通知 LqoB 10Kc\
allotment of shares 股份分配 6Z6'}BDP
allowable 可获宽免;免税的 B:;pvW]
allowable business loss 可扣除的营业亏损 ?wiCQ6*$
allowable expenses 可扣税的支出 b9KP( _
allowance 免税额;津贴;备抵;准备金 G C),N\@Q
allowance for debts 债项的免税额 [LjT*b
i
allowance for depreciation by wear and tear 耗损折旧免税额 VgG0VM
allowance for funeral expenses 殡殓费的免税额 G
~^r)fm_
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 eueH)Xkf
allowance for repairs and outgoings 修葺及支出方面的免税额 SO|NaqWa
allowance to debtor 给债务人的津贴 fNli
alteration of capital 资本更改 6y%qVx#!
alternate trustee 候补受托人 (lBCO?`fx
amalgamation 合并 dUeN*Nq&(,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BOb">6C
ambit of charges 征税范围;收费范围 B4c]}r+
amended valuation 经修订的估值 |"X*@s\'
American Commodities Exchange 美国商品交易所 U3ADsdn
American Express Bank Limited 美国运通银行 uB]7G0g:
American Stock Exchange 美国证券交易所 UN;H+gNnN
amortization 摊销 :t"^6xt
amount due from banks 存放银行同业的款项 (Du@ S
amount due from banks abroad 存放海外银行同业的款项 o]J{{M'E
amount due from holding companies 控股公司欠款 <Dl*l{zba
amount due from local banks 存放本港银行同业的款项 gq4Tb
c
oA
amount due to banks 银行同业的存款 =\&;Fi]
amount due to banks abroad 海外银行同业的存款 ~NrG`
D}
amount due to holding companies 控股公司存款 U2tV4_ e
amount due to local banks 本港银行同业的存款 _UMg[Um
amount due to outport banks 外埠银行同业的存款 }WC[$Y_@
amount for note issue 发行纸币的款额 [64:4/<}
amount of bond 担保契据的款额 'Vzp2
amount of consideration 代价款额
acajHs
amount of contribution 供款数额 ="1Ind@w!
amount of indebtedness 负债款额 GfxZ'VIn
amount of principal of the loan 贷款本金额 $-OA'QwB]
amount of rates chargeable 应征差饷数额 >a!/QMh
amount of share capital 股本额 I*:%ni2
amount of sums assured 承保款额 aD<A.Lhy
amount of variation 变动幅度 59LZv-l
amount of vote 拨款数额 *.ll<p+(-
amount payable 应付款额 /wQy17g
amount receivable 应收款额 -/wtI
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2@n{yYwy
analysis 分析 e&|'I"
ancillary risk 附属风险 KB3Htw%W[+
annual account 周年帐目;周年帐目报表;年度决算;年结 LiC*@W
annual accounting date 年结日期 |IeTqEu9
annual allowance 每年免税额;年积金;年度津贴;年津 Avge eJi
annual balance 年度余额 )!th7sH
annual disposable income 每年可动用收入 |{z:IQLv
annual estimates 周年预算 9%o32eo,3
annual fee 年费 SXSgld2uS
annual general meeting 周年大会 6C1#/
annual growth rate 年增率;每年增长率 MD}w Y><C
annual long-term supplement 长期个案每年补助金 2prU
annual pensionable emolument 可供计算退休金的年薪 @+&LYy72
annual report 年报 7cuE7"
Annual Report on the Consumer Price Index 《消费物价指数年报》 m<<+
annual return 周年报表;周年申报表;每年报税表格 ]g#: KAqz
Annual Return Rules 《周年报表规则》 <O(4TO
annual review of consumer prices 每年消费物价回顾 mxvp3t \
annual roll-forward basis 逐年延展方式 lF<]8m%F
annual salary 年薪 /7(W?xOe
annual statement 年度报表;年度决算表 NJ%P/\ C
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 KaLzg5is
annuitant 年金受益人 6B8VfQ9[
annuity 年金 iQ0KfoG?U
annuity contract 年金合约 vz@A;t
annuity on human life 人寿年金 U45e2~1!O
antecedent debt 先前的债项 lB8-Z ow
ante-dated cheque 倒填日期支票 %e8@*~h@
anticipated expenditure 预期开支 [7:,?$tC
anticipated net profit 预期纯利 XnH05LQ
anticipated revenue 预期收入 y B81f
anti-inflation measure 反通货膨胀措施 :p1u(hflS
anti-inflationary stance 反通货膨胀立场 WqR&&gz
apparent deficit 表面赤字 ,5P0S0*{
apparent financial solvency 表面偿债能力 77 Q5d"sIi
apparent partner 表面合伙人 eFB5=)ld
application for personal assessment 个人入息课税申请书 T )&A2q
application of fund 资金应用 Gf%~{@7=u
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 OW&!at
appointed actuary 委任精算师 &Gc9VF]o
appointed auditor 委任核数师;委任审计师 Vn
SCz" ?3
appointed trustee 委任的受托人 DcS+_>a\{l
appointer 委任人 n.}Zk G0`
apportioned pro rata 按比例分摊 [DYQ"A=)d
apportionment 分配;分摊 Ky`qskvu
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;_XFo&@
apportionment formula 分摊方程式 nd`1m[7MNu
apportionment of estate duty 遗产税的分摊 4XL^D~V
appraisal 估价;评估 p
.%]Q*8
appreciable growth 可观增长 HRpte=`q
appreciable impact 显着影响 f'F?MINJP
appreciable increase 可观增长 +Z,;,5'5G
appreciation 增值;升值 2/U.|*mH
appreciation against other currencies 相对其他货币升值 ;t)3F
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3h]g}&k
appreciation tax 增值税 7:e
{;iG
appropriation 拨款;拨用;拨付 xPdG*OcX!
appropriation account 拨款帐目 s `e{}\
Appropriation Bill 拨款法案 }czrj%6
appropriation-in-aid system 补助拨款办法 V_)-#=J
approved assets 核准资产 ,S\CC{!
approved basket stock 认可一篮子证券 {% 6}'
approved budget 核准预算 "6A
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q\
approved charitable donation 认可慈善捐款 "BAK !N$9
approved charitable institution 认可慈善机构 *nd! )t
approved currency 核准货币;认可货币 v<k?Vu
approved estimates 核准预算 (xycJ`N
approved estimates of expenditure 核准开支预算 t <~h'U
approved overseas insurer 核准海外保险人 ;2G*wR
approved overseas trust company 核准海外信托公司 S*pGMuui
approved pooled investment fund 核准汇集投资基金 yER(6V'\iQ
approved provident fund scheme 认可公积金计划 NCveSP
approved provision 核准拨款 XMZ,Y7
approved redeemable share 核准可赎回股份 fT|.@%"vc
approved regional stock 认可地区性证券 +8T?{
K
approved retirement scheme 认可退休金计划
pR<`H'
approved subordinated loan 核准附属贷款 "2!&5s,1p
arbitrage 套戥;套汇;套利 Z
<oaK
arbitrageur 套戥者;套汇者 D#aDv0b
arbitrary amount 临时款项 7lTC{7C57
arrangement 措施;安排;协定 Nd4f^Y
arrears 欠款 EZgwF=lO
arrears of pay 欠付薪酬 Y!xF;a
arrears of revenue 逾期未收税款;逾期未收的帐项 LPXi+zj
articles of association 组织章程;组织细则;组织章程细则 0J*??g-n
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 H;mSkRD3N
ascertainment of profit 确定利润 XE RUo
"Asia Clear" “亚洲结算系统”