allotment 分配;配股 ^H4iHjg
allotment notice 股份配售通知;配股通知 dX*>?a
allotment of shares 股份分配 2YKM9Ks
allowable 可获宽免;免税的 cPcV[6)5K9
allowable business loss 可扣除的营业亏损 -G;1U
allowable expenses 可扣税的支出 {nefS\#{
allowance 免税额;津贴;备抵;准备金 m_2P{
allowance for debts 债项的免税额 M9#QS`G
allowance for depreciation by wear and tear 耗损折旧免税额 |S{P`)z%f
allowance for funeral expenses 殡殓费的免税额 bJ
m0
allowance for inflation 为通货膨胀而预留的款项;通胀准备金
wIF
":'
allowance for repairs and outgoings 修葺及支出方面的免税额 CD_f[u
allowance to debtor 给债务人的津贴 `4bd,
alteration of capital 资本更改 `tG_O
alternate trustee 候补受托人 yV/ J(
amalgamation 合并 G)hH?_U#T
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nY9qY
Fw
ambit of charges 征税范围;收费范围 2.D!4+&
amended valuation 经修订的估值 iyYY)roB
American Commodities Exchange 美国商品交易所 LG#w/).^
American Express Bank Limited 美国运通银行 \`&pk-uW
American Stock Exchange 美国证券交易所 es[5B* 5
amortization 摊销 aT#{t{gkA
amount due from banks 存放银行同业的款项 &ZN'Ey?
amount due from banks abroad 存放海外银行同业的款项 $`{q[ {
amount due from holding companies 控股公司欠款 1bg@[YN!;
amount due from local banks 存放本港银行同业的款项 tR*W-%
amount due to banks 银行同业的存款 x{>Y$t]
amount due to banks abroad 海外银行同业的存款 q7&yb.<KD.
amount due to holding companies 控股公司存款 -]\E}Ti
amount due to local banks 本港银行同业的存款 Nf 'dT;s.N
amount due to outport banks 外埠银行同业的存款 eCIRt/ uA
amount for note issue 发行纸币的款额 P0 ltN
amount of bond 担保契据的款额 Kxc$wN<
amount of consideration 代价款额 =6<w'>
amount of contribution 供款数额 &8+6!TN7
amount of indebtedness 负债款额 IIQ3|eZ
amount of principal of the loan 贷款本金额 ckN(`W,xp
amount of rates chargeable 应征差饷数额 qM>OE8c#/
amount of share capital 股本额 ~,!hE&LE~
amount of sums assured 承保款额 :F>L;mp
amount of variation 变动幅度 C.eV|rc@T
amount of vote 拨款数额 7 G[ GHc>
amount payable 应付款额 ZqbM%(=z(`
amount receivable 应收款额 A
Ok7G?Y
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RO$@>vL
analysis 分析 '%-xe3
ancillary risk 附属风险 J)8pqa
annual account 周年帐目;周年帐目报表;年度决算;年结 {<}I9D5
annual accounting date 年结日期 ?PE1aB+{:
annual allowance 每年免税额;年积金;年度津贴;年津 [wio/wc
annual balance 年度余额 vg:J
#M:
annual disposable income 每年可动用收入 M-Z6TL
annual estimates 周年预算 GQ-e$D@SfB
annual fee 年费 }8V;s-1
annual general meeting 周年大会 I"Q9W|J_&
annual growth rate 年增率;每年增长率 s/G5wRl<
annual long-term supplement 长期个案每年补助金 F*4Qa
annual pensionable emolument 可供计算退休金的年薪 !v5sWVVR
annual report 年报 /[|}rqX(
Annual Report on the Consumer Price Index 《消费物价指数年报》 <S8I"8
{Mb
annual return 周年报表;周年申报表;每年报税表格 fb0T/JTw
Annual Return Rules 《周年报表规则》 {7TJgS
annual review of consumer prices 每年消费物价回顾 oj^5G
]_<
annual roll-forward basis 逐年延展方式 ?mYV\kDt\
annual salary 年薪 "`jZ(+
annual statement 年度报表;年度决算表 BBU84s[
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 SJ@8[n.x
annuitant 年金受益人 Xw*%3'
annuity 年金 t)oES>W1
annuity contract 年金合约 `FYtiv?G
annuity on human life 人寿年金 yo?g"vbE
antecedent debt 先前的债项 f`u5\!}=!
ante-dated cheque 倒填日期支票 \}u7T[R=`
anticipated expenditure 预期开支 MOp=9d+N~
anticipated net profit 预期纯利 "lU]tIpCu
anticipated revenue 预期收入 E2q B
:
anti-inflation measure 反通货膨胀措施 vbWJhjK0h
anti-inflationary stance 反通货膨胀立场 |%:qhs,
apparent deficit 表面赤字 iO?gF
apparent financial solvency 表面偿债能力 mq{$9@3
apparent partner 表面合伙人 DV7<n&P
application for personal assessment 个人入息课税申请书 k5fH;
application of fund 资金应用 s=q%:uCO
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 c?p0#3%L#
appointed actuary 委任精算师 _cxm}*}\#
appointed auditor 委任核数师;委任审计师 JO&;bT<
appointed trustee 委任的受托人 Jm]]>K8.3V
appointer 委任人 q*F
~~J!P
apportioned pro rata 按比例分摊 (5Z8zNH`3
apportionment 分配;分摊 =e-a&Ep-z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d739UhKC
apportionment formula 分摊方程式 .fLi
X x
apportionment of estate duty 遗产税的分摊 r{R[[]p
appraisal 估价;评估 w
L/p.@
appreciable growth 可观增长 xI`Uk8- 8
appreciable impact 显着影响 q19k<BqR
appreciable increase 可观增长 PEX26==
appreciation 增值;升值 fw1;i
appreciation against other currencies 相对其他货币升值 Qb6QXjN
Q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S|{Yvyp
appreciation tax 增值税 Q8;x9o@
p
appropriation 拨款;拨用;拨付 d5w_[=9U
appropriation account 拨款帐目 ~!3t8Hx6
Appropriation Bill 拨款法案 .\ ;l-U
appropriation-in-aid system 补助拨款办法 z&C{8aQ'
approved assets 核准资产 DU/9/ I?~
approved basket stock 认可一篮子证券 SQdzEF
approved budget 核准预算 lQp89*b?=U
approved charitable donation 认可慈善捐款 zx\.2<K
approved charitable institution 认可慈善机构 */%$6s~
approved currency 核准货币;认可货币 r!=]Q}`F
approved estimates 核准预算 $n=W2WJ6f
approved estimates of expenditure 核准开支预算 Hl^aUp.c
approved overseas insurer 核准海外保险人 i$`|Y*
approved overseas trust company 核准海外信托公司 dp"<KcP_
approved pooled investment fund 核准汇集投资基金 ]Wy^VcqX
approved provident fund scheme 认可公积金计划 K:>NGGY8r
approved provision 核准拨款 bGGeg%7
approved redeemable share 核准可赎回股份 #6*V7@9]3|
approved regional stock 认可地区性证券 a-T*'F
approved retirement scheme 认可退休金计划 \b_-mnN"
approved subordinated loan 核准附属贷款 =gMaaGg p,
arbitrage 套戥;套汇;套利 q=P
f^Xp
arbitrageur 套戥者;套汇者 ^#a#<8Jz
arbitrary amount 临时款项 8eOl@}bV
arrangement 措施;安排;协定 i>ESEmb-
arrears 欠款 Qv&T E3
arrears of pay 欠付薪酬 !pd7@FwC
arrears of revenue 逾期未收税款;逾期未收的帐项 96.IuwL*.s
articles of association 组织章程;组织细则;组织章程细则 p&k0Rx0Q3
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 T$gkq>!j<E
ascertainment of profit 确定利润 Kwy1SyU
"Asia Clear" “亚洲结算系统”