allotment 分配;配股 +0Rr5^8u
allotment notice 股份配售通知;配股通知 < g<Lf[n$
allotment of shares 股份分配 eswsxJ/!
allowable 可获宽免;免税的 `!j|Ym
allowable business loss 可扣除的营业亏损 S3=M k~_&
allowable expenses 可扣税的支出 bV#U&)|
allowance 免税额;津贴;备抵;准备金 @JWoF^U
allowance for debts 债项的免税额 :H$D-pbJ4
allowance for depreciation by wear and tear 耗损折旧免税额 6.Nu[-?
allowance for funeral expenses 殡殓费的免税额 oOhm`7iy
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *@q+A1P7@
allowance for repairs and outgoings 修葺及支出方面的免税额 V6,D
~7
allowance to debtor 给债务人的津贴 n7"e 79
alteration of capital 资本更改 d]OoJK9&&
alternate trustee 候补受托人 Ey77]\
amalgamation 合并 U-ILzK
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p1Q[c0NMK
ambit of charges 征税范围;收费范围 U
n#7@8,
amended valuation 经修订的估值 JrTSu`S('
American Commodities Exchange 美国商品交易所 0KyujU?sF
American Express Bank Limited 美国运通银行 I)E
+
American Stock Exchange 美国证券交易所 2sjP":
amortization 摊销 -L4AM%(9
amount due from banks 存放银行同业的款项 5r<%xanXW/
amount due from banks abroad 存放海外银行同业的款项 Sq&*K9:z
amount due from holding companies 控股公司欠款 )EYsqj
amount due from local banks 存放本港银行同业的款项 j=)Cyg3_%
amount due to banks 银行同业的存款 2B_6un];W
amount due to banks abroad 海外银行同业的存款 ch<Fi%)
amount due to holding companies 控股公司存款 QeA)@x.p
amount due to local banks 本港银行同业的存款 kx'ncxN~
amount due to outport banks 外埠银行同业的存款 p#O#MN*
amount for note issue 发行纸币的款额 =iRi9r'l
amount of bond 担保契据的款额 !Y-MUZ$f
amount of consideration 代价款额 `LnL d;Z
amount of contribution 供款数额 Tk9*@kqv
amount of indebtedness 负债款额 PGMu6$
amount of principal of the loan 贷款本金额 9U6y<X
amount of rates chargeable 应征差饷数额 |v8 >22y
amount of share capital 股本额 )$yqJ6y5
amount of sums assured 承保款额 y-}lz#N
amount of variation 变动幅度 C81+nR
amount of vote 拨款数额 E=w $r
amount payable 应付款额 m?xzx^xs/
amount receivable 应收款额 "OFYVK\]i
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {$>*~.Wu
analysis 分析 SY["(vP%#
ancillary risk 附属风险 E8=.TM]L
annual account 周年帐目;周年帐目报表;年度决算;年结 kjN9(&D
annual accounting date 年结日期 N7%Jy?-+
annual allowance 每年免税额;年积金;年度津贴;年津 TclZdk]%T
annual balance 年度余额 7*OO k"9
annual disposable income 每年可动用收入 2Y&z}4'j
annual estimates 周年预算 4XQ v
annual fee 年费 JJ,Fh
.
annual general meeting 周年大会 QY-P!JD
annual growth rate 年增率;每年增长率 NaG1j+LN
annual long-term supplement 长期个案每年补助金 )rz4IfE
annual pensionable emolument 可供计算退休金的年薪 P f6rr9
annual report 年报 X.,SXNS+B
Annual Report on the Consumer Price Index 《消费物价指数年报》 B[C2uVEX:
annual return 周年报表;周年申报表;每年报税表格 q+dY&4&u
Annual Return Rules 《周年报表规则》 LcE!e%3
annual review of consumer prices 每年消费物价回顾 B c*Rn3i@
annual roll-forward basis 逐年延展方式 d4[M{LSl
annual salary 年薪 @pY AqX2
annual statement 年度报表;年度决算表 xx
nW 1`]
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 e<l Wel
annuitant 年金受益人 #It{B
annuity 年金 sBu=@8R]y
annuity contract 年金合约 <N=p_m
2T
annuity on human life 人寿年金 -&M9Yg|Se
antecedent debt 先前的债项 joAR;J
ante-dated cheque 倒填日期支票 B y6:
anticipated expenditure 预期开支 s8{3~ Hv
anticipated net profit 预期纯利 f<uLbJ6
anticipated revenue 预期收入 2z:4\Y5
anti-inflation measure 反通货膨胀措施 d vkA-9
anti-inflationary stance 反通货膨胀立场 ^;c!)0Q<Z
apparent deficit 表面赤字 p<`q^D
apparent financial solvency 表面偿债能力 4B<D.i ;}
apparent partner 表面合伙人 r=s,Ath
application for personal assessment 个人入息课税申请书 4NQS'*%D
application of fund 资金应用 _|wgw^.LJ]
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 -mO[;lO
appointed actuary 委任精算师 7cr+a4 T33
appointed auditor 委任核数师;委任审计师 r{#od
7;
appointed trustee 委任的受托人 #|GP]`YT
appointer 委任人 SBAq,F'
apportioned pro rata 按比例分摊 >72j,0=e
apportionment 分配;分摊 "|]'\4UdzQ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]H[RY&GY
apportionment formula 分摊方程式 =KmjCz:
apportionment of estate duty 遗产税的分摊 \Z
] <L
appraisal 估价;评估 9&g//JlD
appreciable growth 可观增长 Ua,Lg.z
appreciable impact 显着影响 xQ* U9Wt;T
appreciable increase 可观增长 rfkk3oy
appreciation 增值;升值 82YTd(yB
appreciation against other currencies 相对其他货币升值 37v!:xF!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YnNB#x8|
appreciation tax 增值税 245(ajxHC
appropriation 拨款;拨用;拨付 a/NmM)
appropriation account 拨款帐目 9 @!Og(l
Appropriation Bill 拨款法案 }C}~)qaZv+
appropriation-in-aid system 补助拨款办法 S?D|"#-,
approved assets 核准资产 0X~
approved basket stock 认可一篮子证券 w[uK3A v
approved budget 核准预算 T6Z 2 #
approved charitable donation 认可慈善捐款 I+!w9o2nZ
approved charitable institution 认可慈善机构 RN5\,>+
approved currency 核准货币;认可货币 %q;3bfq@N
approved estimates 核准预算 k*J}/HO
approved estimates of expenditure 核准开支预算 y{uRh>l
approved overseas insurer 核准海外保险人 m[LIM}Gu
approved overseas trust company 核准海外信托公司 lV?rC z
approved pooled investment fund 核准汇集投资基金 %+L:Gm+^g#
approved provident fund scheme 认可公积金计划 WLP A51R
approved provision 核准拨款 HN7(-ml=B
approved redeemable share 核准可赎回股份 6|V713\
approved regional stock 认可地区性证券 $LRvPan`
approved retirement scheme 认可退休金计划 0F8y8s
approved subordinated loan 核准附属贷款 05gU~6AF
arbitrage 套戥;套汇;套利 h1z[ElEeoP
arbitrageur 套戥者;套汇者 RgHPYf{
arbitrary amount 临时款项
L~"~C(g
arrangement 措施;安排;协定 )TP1i
arrears 欠款 _k\*4K8L
arrears of pay 欠付薪酬 T6=c9f?7
arrears of revenue 逾期未收税款;逾期未收的帐项 _VMW-trG
articles of association 组织章程;组织细则;组织章程细则 !e?=I
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4'Z=T\:
ascertainment of profit 确定利润 |_&vW\
"Asia Clear" “亚洲结算系统”