allotment 分配;配股 'w2;oO
allotment notice 股份配售通知;配股通知 ?q P}=nJ
allotment of shares 股份分配 %
8Z,t+'
allowable 可获宽免;免税的 /HRaX!|E#
allowable business loss 可扣除的营业亏损 8(}sZ)6
allowable expenses 可扣税的支出 ]`prDw'
allowance 免税额;津贴;备抵;准备金 vF&b|V+,
allowance for debts 债项的免税额 q*OKA5
allowance for depreciation by wear and tear 耗损折旧免税额 DtZm|~)a
allowance for funeral expenses 殡殓费的免税额 ThxrhQ
q[+
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ? la_ +;m
allowance for repairs and outgoings 修葺及支出方面的免税额 Eg*3**gTO
allowance to debtor 给债务人的津贴 b5Pn|5AVj
alteration of capital 资本更改 5[_8N{QC;
alternate trustee 候补受托人
`cpcO
amalgamation 合并 6{'6_4;Fv(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F0Hbklr
ambit of charges 征税范围;收费范围 G$ FBx
amended valuation 经修订的估值
o3=kF
American Commodities Exchange 美国商品交易所 `?x$J
6p
American Express Bank Limited 美国运通银行 8GldVn.u
American Stock Exchange 美国证券交易所 +QX>:z
amortization 摊销 \0h/~
3
amount due from banks 存放银行同业的款项 8:xo ~Vc
amount due from banks abroad 存放海外银行同业的款项 YkX=n{^
amount due from holding companies 控股公司欠款 >9`ep7
amount due from local banks 存放本港银行同业的款项 .TC
`\mV
amount due to banks 银行同业的存款 lG9ARRy(=
amount due to banks abroad 海外银行同业的存款 )*ckJK
amount due to holding companies 控股公司存款 DOe KW
amount due to local banks 本港银行同业的存款 >U?Bka!
amount due to outport banks 外埠银行同业的存款
ak`)>
amount for note issue 发行纸币的款额 "zbE
amount of bond 担保契据的款额 l #Q`f.
amount of consideration 代价款额 k5D'RD
amount of contribution 供款数额 KU,w9<~i(
amount of indebtedness 负债款额 I?>T"nV +'
amount of principal of the loan 贷款本金额 Tm\[q
amount of rates chargeable 应征差饷数额 moR2iyO_
amount of share capital 股本额 2(Uz9!<V
amount of sums assured 承保款额 31& .L
nq
amount of variation 变动幅度 j_@3a)[NY
amount of vote 拨款数额 C4]%pi
amount payable 应付款额 *GP_ut%
amount receivable 应收款额 RFY!o<
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YS~t d+*
analysis 分析 on?/tHys
ancillary risk 附属风险 'V#ew\
annual account 周年帐目;周年帐目报表;年度决算;年结 w9$
8t9$|
annual accounting date 年结日期 T+R I8.#o
annual allowance 每年免税额;年积金;年度津贴;年津 ;
,jLtl
annual balance 年度余额 !"%sp6Wc
annual disposable income 每年可动用收入 l-}5@D[
annual estimates 周年预算 z \>X[yNpA
annual fee 年费 $?AA"Nz
annual general meeting 周年大会 @T1+b"TC
annual growth rate 年增率;每年增长率 ]31XX=
annual long-term supplement 长期个案每年补助金 x}'4^Cv
annual pensionable emolument 可供计算退休金的年薪 g ypq`F
annual report 年报 m,C,<I|'d
Annual Report on the Consumer Price Index 《消费物价指数年报》 ><Z3<7K9
annual return 周年报表;周年申报表;每年报税表格 ,$zlw\
Annual Return Rules 《周年报表规则》 m\M+pjz
annual review of consumer prices 每年消费物价回顾 FLI8r:
annual roll-forward basis 逐年延展方式 PMhhPw]
annual salary 年薪 ++DQS9b{
annual statement 年度报表;年度决算表 D"4&9"C U
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 86fK=G:>
annuitant 年金受益人 /I'u/{KB
annuity 年金 cvE.r330|
annuity contract 年金合约 > '
0 ][~
annuity on human life 人寿年金 X|E+K
antecedent debt 先前的债项 cO+Xzd;838
ante-dated cheque 倒填日期支票 _iJXp0g
anticipated expenditure 预期开支 dyiEK)$h
anticipated net profit 预期纯利 s%[GQQ-N
anticipated revenue 预期收入 ^y0C5Bl;
anti-inflation measure 反通货膨胀措施 34wM%@D*c
anti-inflationary stance 反通货膨胀立场 $n Sh[{
apparent deficit 表面赤字 5b1uD>,;y
apparent financial solvency 表面偿债能力 U?mf^'RE
apparent partner 表面合伙人 ITIj=!F*
application for personal assessment 个人入息课税申请书 L'XdX\5
application of fund 资金应用 [~c'|E8Q
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 lI_Yb:
appointed actuary 委任精算师 5 k%9>U%$
appointed auditor 委任核数师;委任审计师 AXP`,H
appointed trustee 委任的受托人 ?Wg{oB@(
appointer 委任人 h@;)dLo0z
apportioned pro rata 按比例分摊 OssR[$69
apportionment 分配;分摊 )w2K&Zr0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4 %)N(%u
apportionment formula 分摊方程式 !\-4gr?`!
apportionment of estate duty 遗产税的分摊 -9>LvLU
appraisal 估价;评估 g(1B W
#$
appreciable growth 可观增长 yvd
`nV
appreciable impact 显着影响 QhXC>)PW
appreciable increase 可观增长 daB l%a=
appreciation 增值;升值 p/k<wCm6
appreciation against other currencies 相对其他货币升值 !Wixs]od
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YYE8/\+B.
appreciation tax 增值税
t'Eb#Nup3
appropriation 拨款;拨用;拨付 w^])(
appropriation account 拨款帐目 =^Sw*[eiy
Appropriation Bill 拨款法案 xshArJ&
A
appropriation-in-aid system 补助拨款办法 @>G&7r:U
approved assets 核准资产 6b]1d04hT
approved basket stock 认可一篮子证券 y=9Dxst"V
approved budget 核准预算 inPE/Ux
approved charitable donation 认可慈善捐款 (7;J"2M
approved charitable institution 认可慈善机构 8wX+ZL:9
approved currency 核准货币;认可货币 h;%i/feFg
approved estimates 核准预算 XpgV09.EE
approved estimates of expenditure 核准开支预算
$89ea*k
approved overseas insurer 核准海外保险人 FE+7X=y
approved overseas trust company 核准海外信托公司 h41$|lonU%
approved pooled investment fund 核准汇集投资基金 4e+BqCriC*
approved provident fund scheme 认可公积金计划 B6ed,($&
approved provision 核准拨款
}KA-t}8
approved redeemable share 核准可赎回股份 j,=*WG
approved regional stock 认可地区性证券 X
a"XB
approved retirement scheme 认可退休金计划 BbrT f"`
approved subordinated loan 核准附属贷款 x2C/L
arbitrage 套戥;套汇;套利 `10X5V@hP
arbitrageur 套戥者;套汇者 &[5n0e[
arbitrary amount 临时款项 }dX/Y/
arrangement 措施;安排;协定 >*`>0Q4y
arrears 欠款 G@!_ZM8h
arrears of pay 欠付薪酬
/v"6BU
arrears of revenue 逾期未收税款;逾期未收的帐项 /M^V2=
articles of association 组织章程;组织细则;组织章程细则 h
L]8e>a?
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
AanH{
ascertainment of profit 确定利润 psIkG0
&
"Asia Clear" “亚洲结算系统”