allotment 分配;配股 `z)q/;}fC
allotment notice 股份配售通知;配股通知 m:
allotment of shares 股份分配 -)Zp"
allowable 可获宽免;免税的 :
U!@
allowable business loss 可扣除的营业亏损 5zf bI
allowable expenses 可扣税的支出 "xK#%eJjWd
allowance 免税额;津贴;备抵;准备金 PDi]zp9>H
allowance for debts 债项的免税额 bCbp JZ
allowance for depreciation by wear and tear 耗损折旧免税额 W7PL]5y&
allowance for funeral expenses 殡殓费的免税额 4[VW~x07
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :Ou[LF.O
allowance for repairs and outgoings 修葺及支出方面的免税额 Vhi4_~W3j]
allowance to debtor 给债务人的津贴 )4tOTi[
alteration of capital 资本更改 )oU%++cdo
alternate trustee 候补受托人 I)YUGA5
amalgamation 合并 R|u2ga~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WNmG'hlA
ambit of charges 征税范围;收费范围 F).7%YfY
amended valuation 经修订的估值
LjEG1$F>
American Commodities Exchange 美国商品交易所 jo}yeGbU
American Express Bank Limited 美国运通银行 J\%SAit@
American Stock Exchange 美国证券交易所 S8Ec.]T
amortization 摊销 ALY3en9,
amount due from banks 存放银行同业的款项 JLn)U4>z w
amount due from banks abroad 存放海外银行同业的款项 y:Ne}S*ncE
amount due from holding companies 控股公司欠款 CAT{)*xc
amount due from local banks 存放本港银行同业的款项 JV`"kk/
amount due to banks 银行同业的存款 bCL/"OB
amount due to banks abroad 海外银行同业的存款 3"O&IY<
amount due to holding companies 控股公司存款 LuE0Hb"S8
amount due to local banks 本港银行同业的存款 o6Jhl8
amount due to outport banks 外埠银行同业的存款 ][TA7pDPV
amount for note issue 发行纸币的款额 xMr=t
U1C
amount of bond 担保契据的款额 w =2; QJ<
amount of consideration 代价款额 :6[G;F7s
amount of contribution 供款数额 Q*54!^l+_r
amount of indebtedness 负债款额 _X]\#^UiO2
amount of principal of the loan 贷款本金额 ya'Ma<4
amount of rates chargeable 应征差饷数额 IDK~
(t
amount of share capital 股本额 Z(Z$>P&4
amount of sums assured 承保款额 &y
&pjo6v1
amount of variation 变动幅度 yE_T#FN
amount of vote 拨款数额 o#\c:D*k
amount payable 应付款额 dIq*"Ry+~
amount receivable 应收款额 8mM`v
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1/tyne=m
analysis 分析 ym;I(TC+
ancillary risk 附属风险 'Y22
HVUX
annual account 周年帐目;周年帐目报表;年度决算;年结 ZuNUha&a
annual accounting date 年结日期 %$6?em_
annual allowance 每年免税额;年积金;年度津贴;年津 #DA ,*
annual balance 年度余额
B".3NQ
annual disposable income 每年可动用收入 8JojKH
annual estimates 周年预算 ,:6.Gi)|
annual fee 年费 %%+@s
annual general meeting 周年大会 9 Eqv^0u
annual growth rate 年增率;每年增长率 b`fWT:?=
annual long-term supplement 长期个案每年补助金 KSve_CBOh
annual pensionable emolument 可供计算退休金的年薪 AvZOR
annual report 年报 E4N"|u|
Annual Report on the Consumer Price Index 《消费物价指数年报》 t3<HE_B|
annual return 周年报表;周年申报表;每年报税表格 qNX+!Y}y
Annual Return Rules 《周年报表规则》 qS/
'Kyp_
annual review of consumer prices 每年消费物价回顾 E^C [G)7n
annual roll-forward basis 逐年延展方式 IO{iQ-Mg
annual salary 年薪 -#`tS
annual statement 年度报表;年度决算表 #}+_Hy
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 sB=s
.`9
annuitant 年金受益人 ,E&W{b
annuity 年金 T?KM}<$(O
annuity contract 年金合约 (vPE?^}b
annuity on human life 人寿年金 9/PX~j9O?
antecedent debt 先前的债项 1B`JvNtd
ante-dated cheque 倒填日期支票 xA>3]<O
anticipated expenditure 预期开支 {`+:!X
anticipated net profit 预期纯利 "P!zu(h4
anticipated revenue 预期收入 rI'kZ0&
anti-inflation measure 反通货膨胀措施 M!Ywjvw*)3
anti-inflationary stance 反通货膨胀立场 :v%iF!+.P
apparent deficit 表面赤字 4Ix~Feuph
apparent financial solvency 表面偿债能力 , GMuq_H
apparent partner 表面合伙人 ')Qb,#/,%
application for personal assessment 个人入息课税申请书 5 J
7XVe>
application of fund 资金应用 }w5`Oig[
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 yPks,7U
appointed actuary 委任精算师 g>n1mK|
appointed auditor 委任核数师;委任审计师 M5`wfF,j
appointed trustee 委任的受托人 kPYQcOK8
appointer 委任人 *n`8 -=
apportioned pro rata 按比例分摊 ZW ZKy JQ
apportionment 分配;分摊 P,bis7X.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7
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apportionment formula 分摊方程式 bJB*w
apportionment of estate duty 遗产税的分摊 RJE<1!{
appraisal 估价;评估 l<p6zD$l
appreciable growth 可观增长 l TJM}K
appreciable impact 显着影响 lTZcbaO?]
appreciable increase 可观增长 zvKypx
appreciation 增值;升值 ka<rlh<h
appreciation against other currencies 相对其他货币升值 E@8<
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2l}3L
appreciation tax 增值税 Q@-
h
appropriation 拨款;拨用;拨付 eXCH*vZY
appropriation account 拨款帐目 `_E@cZ4
Appropriation Bill 拨款法案 eXQzCm
appropriation-in-aid system 补助拨款办法 '_%`0p1
approved assets 核准资产 E|ZLz~
approved basket stock 认可一篮子证券 84y#L[
approved budget 核准预算 |c:xK{Ik
approved charitable donation 认可慈善捐款 o%l|16DR
approved charitable institution 认可慈善机构 aZL
FsSY
approved currency 核准货币;认可货币 KTjf2/
approved estimates 核准预算 p}
i5z_tS
approved estimates of expenditure 核准开支预算 !po29w:S
approved overseas insurer 核准海外保险人 JDm7iJxc_
approved overseas trust company 核准海外信托公司 ;op8r u
approved pooled investment fund 核准汇集投资基金 jHpFl4VPz
approved provident fund scheme 认可公积金计划 IfpFs
q:
approved provision 核准拨款 ZJ}|t
approved redeemable share 核准可赎回股份 }zqYn`ffD
approved regional stock 认可地区性证券 `AxhA.&V
approved retirement scheme 认可退休金计划 S@vLh=65
approved subordinated loan 核准附属贷款 LYp=o8JW|
arbitrage 套戥;套汇;套利 xyRZ
v]K1
arbitrageur 套戥者;套汇者 usOIbrQ
arbitrary amount 临时款项 qb$f ,E[
arrangement 措施;安排;协定 zP#%ya:I
arrears 欠款 q/^&si
arrears of pay 欠付薪酬 `+EjmY
arrears of revenue 逾期未收税款;逾期未收的帐项 < c[dpK5c
articles of association 组织章程;组织细则;组织章程细则 Xw<N nvz6
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 pax;#*QcQ
ascertainment of profit 确定利润 NT
L`9b
"Asia Clear" “亚洲结算系统”