allotment 分配;配股 s8qpK; O
allotment notice 股份配售通知;配股通知 iP:^nt?
allotment of shares 股份分配 ,^<
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allowable 可获宽免;免税的 <X5ge>.
allowable business loss 可扣除的营业亏损 86dz Jh
allowable expenses 可扣税的支出 @+)T"5_Y[
allowance 免税额;津贴;备抵;准备金 tL1\q Qg
allowance for debts 债项的免税额 yX%> %#$
allowance for depreciation by wear and tear 耗损折旧免税额 Ex@}x#3
allowance for funeral expenses 殡殓费的免税额 8DbP$Wwi
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /11CC \
allowance for repairs and outgoings 修葺及支出方面的免税额 "{3|(Qs
allowance to debtor 给债务人的津贴 Rz
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alteration of capital 资本更改 ~ahu{A4Bw
alternate trustee 候补受托人 T!pZj_ h=
amalgamation 合并 FL&Y/5
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {0AlQ6.@>
ambit of charges 征税范围;收费范围 )nK+`{;@!
amended valuation 经修订的估值 ,9ew75Jl
American Commodities Exchange 美国商品交易所 D$rn?@&g
American Express Bank Limited 美国运通银行 }#Iqq9[
American Stock Exchange 美国证券交易所 ;TwqZw[.
amortization 摊销 A{T>Aac
amount due from banks 存放银行同业的款项 n!lE|if
amount due from banks abroad 存放海外银行同业的款项
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amount due from holding companies 控股公司欠款 xo n^=Wo;
amount due from local banks 存放本港银行同业的款项
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amount due to banks 银行同业的存款 &_j<!3*
amount due to banks abroad 海外银行同业的存款 N+H[Y4c?F&
amount due to holding companies 控股公司存款 6Bexwf<u
amount due to local banks 本港银行同业的存款 nrXKS&6
amount due to outport banks 外埠银行同业的存款 nr(C*E
amount for note issue 发行纸币的款额 Tn(uH17
amount of bond 担保契据的款额 m6 Y0,9
amount of consideration 代价款额 9y} J|z
amount of contribution 供款数额 f9IqcCSW
amount of indebtedness 负债款额 :Dtm+EQ
amount of principal of the loan 贷款本金额 G
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amount of rates chargeable 应征差饷数额 wqa
p~X
amount of share capital 股本额 /Bk`3~]E>
amount of sums assured 承保款额 +Mn(s36f2
amount of variation 变动幅度 P=y1qq
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amount of vote 拨款数额 77 Z:!J|
amount payable 应付款额 >%n6n! "
amount receivable 应收款额
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Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l <Z7bo
analysis 分析 0Jd>V
ancillary risk 附属风险 +#A~O4%t
annual account 周年帐目;周年帐目报表;年度决算;年结 iV\*7
annual accounting date 年结日期 J*ZcZ FbWN
annual allowance 每年免税额;年积金;年度津贴;年津 T8W^qrx.v
annual balance 年度余额 Fta=yH}
annual disposable income 每年可动用收入 uaCI2I
annual estimates 周年预算 5>=4$!`
annual fee 年费 ~(`MP<
annual general meeting 周年大会 vNZ"x)?
annual growth rate 年增率;每年增长率 uBC#4cX`D*
annual long-term supplement 长期个案每年补助金 LA(/UA3Izd
annual pensionable emolument 可供计算退休金的年薪 {W%XSE
annual report 年报 E(f|LG[I
Annual Report on the Consumer Price Index 《消费物价指数年报》 ')2LP;(
annual return 周年报表;周年申报表;每年报税表格 IEI&P
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Annual Return Rules 《周年报表规则》 NpbZt;%t
annual review of consumer prices 每年消费物价回顾 <Skf
n`).
annual roll-forward basis 逐年延展方式 55,2eg#{O
annual salary 年薪 &0d5".|s
annual statement 年度报表;年度决算表 "{~^EQq,
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?/~Q9My
annuitant 年金受益人 bz [?M}
annuity 年金 Q#&6J =}
annuity contract 年金合约 w7\
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annuity on human life 人寿年金 whGtVx|zR
antecedent debt 先前的债项 a\
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ante-dated cheque 倒填日期支票 0[8uuqV[cB
anticipated expenditure 预期开支 5B3sRF}
anticipated net profit 预期纯利 5CH8;sMK
anticipated revenue 预期收入 'I>geW?{QK
anti-inflation measure 反通货膨胀措施 UA4MtTp`
anti-inflationary stance 反通货膨胀立场 z$(`{
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apparent deficit 表面赤字 c s:E^
apparent financial solvency 表面偿债能力 ^
7)H;$
apparent partner 表面合伙人 SWT)M1O2
application for personal assessment 个人入息课税申请书 _5OxESE
application of fund 资金应用 bcAk$tA2
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 >]Dn,*R
appointed actuary 委任精算师 wawJZ+V
appointed auditor 委任核数师;委任审计师 rf!i?vAe
appointed trustee 委任的受托人 9pk-#/ag
appointer 委任人 i|S/g.r
apportioned pro rata 按比例分摊 C0ORBp
apportionment 分配;分摊 20:![/7:!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bJynUZ
apportionment formula 分摊方程式 '
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apportionment of estate duty 遗产税的分摊 _~2o
appraisal 估价;评估 &F*eo`o}6
appreciable growth 可观增长 { /
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appreciable impact 显着影响 gTdr
appreciable increase 可观增长 $j4/ohwTDY
appreciation 增值;升值 BJp~/H`vd
appreciation against other currencies 相对其他货币升值 i\#?M "
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3]7j,1^
appreciation tax 增值税 ]v+yeGIK S
appropriation 拨款;拨用;拨付 Dh<}j3]
appropriation account 拨款帐目 )vY )Mg
Appropriation Bill 拨款法案 B f.- 5
appropriation-in-aid system 补助拨款办法 V~$?]Z %_
approved assets 核准资产 /#?!9c
approved basket stock 认可一篮子证券 /U0,%
approved budget 核准预算 g?u=n`k]\
approved charitable donation 认可慈善捐款 JC/nHM
approved charitable institution 认可慈善机构 I:;umyRH
approved currency 核准货币;认可货币 EbJc%%c
approved estimates 核准预算 :+8qtIytKX
approved estimates of expenditure 核准开支预算 B!4~A{
approved overseas insurer 核准海外保险人 J2$,'(!(
approved overseas trust company 核准海外信托公司 +{%)}?F
approved pooled investment fund 核准汇集投资基金 x((Rm_'
approved provident fund scheme 认可公积金计划 \]3[Xw-$
approved provision 核准拨款 v"_E0
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approved redeemable share 核准可赎回股份 4MCj*ok<
approved regional stock 认可地区性证券 *De'4r 2
approved retirement scheme 认可退休金计划 &@w
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approved subordinated loan 核准附属贷款
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arbitrage 套戥;套汇;套利 7s Gf_`Z
arbitrageur 套戥者;套汇者 !1
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arbitrary amount 临时款项 ss`Sl$
arrangement 措施;安排;协定 $M$-c{>s
arrears 欠款 %Y9CZRY9
arrears of pay 欠付薪酬 {=;<1PykLb
arrears of revenue 逾期未收税款;逾期未收的帐项 q RRvZhf
articles of association 组织章程;组织细则;组织章程细则 Ue!yK
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 drbim8!q~
ascertainment of profit 确定利润 P#[?Kfi
"Asia Clear" “亚洲结算系统”