allotment 分配;配股 H
$Az,-P
allotment notice 股份配售通知;配股通知 mMXDzAllB
allotment of shares 股份分配 Gr&e]M[ l
allowable 可获宽免;免税的 >Tl/3{V
allowable business loss 可扣除的营业亏损 iOEBjj;C
allowable expenses 可扣税的支出 0aY\(@
allowance 免税额;津贴;备抵;准备金 dtY8>klI
allowance for debts 债项的免税额 Z7pX%nj_
allowance for depreciation by wear and tear 耗损折旧免税额 C}<e3BXc
allowance for funeral expenses 殡殓费的免税额 !2HF|x$
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 VT4>6u
}
allowance for repairs and outgoings 修葺及支出方面的免税额 ;}f {o^ ]'
allowance to debtor 给债务人的津贴 5<`83;R9
alteration of capital 资本更改
hy;V~J#
alternate trustee 候补受托人 eDP&W$s#
amalgamation 合并 &F
:.V$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q`'cxx
ambit of charges 征税范围;收费范围 K]B`&ih
amended valuation 经修订的估值 Q.eD:@%iE
American Commodities Exchange 美国商品交易所 ]?T^tJ
American Express Bank Limited 美国运通银行 m%})H"5
American Stock Exchange 美国证券交易所 Tim/7*vx
amortization 摊销 PPV T2;9
amount due from banks 存放银行同业的款项 PR!
0=E*}
amount due from banks abroad 存放海外银行同业的款项 Ig?9"{9p
amount due from holding companies 控股公司欠款 h@*I(ND<
amount due from local banks 存放本港银行同业的款项 hG~.Sc:G
amount due to banks 银行同业的存款 W0mvwYON[
amount due to banks abroad 海外银行同业的存款 e<=Nd,v4;
amount due to holding companies 控股公司存款 V >
eG\
amount due to local banks 本港银行同业的存款 ;Dp*.YJ
amount due to outport banks 外埠银行同业的存款 &E0^Jz
amount for note issue 发行纸币的款额 "{E%Y*
amount of bond 担保契据的款额 q]pHD})O
amount of consideration 代价款额
E A55!
amount of contribution 供款数额 r
^*D8
amount of indebtedness 负债款额 DVwB}W~
amount of principal of the loan 贷款本金额 Z?qLn6y1W
amount of rates chargeable 应征差饷数额 ^CQp5k p]
amount of share capital 股本额 ?o6#i 3k#'
amount of sums assured 承保款额 jPz1W4pk
amount of variation 变动幅度 )i.pE]!+
amount of vote 拨款数额 J9tV|0
amount payable 应付款额 NpM;vO
amount receivable 应收款额 A =Z$H2
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x%H,ta%
analysis 分析 XPdqE`w=$p
ancillary risk 附属风险 QX}JQ<8
annual account 周年帐目;周年帐目报表;年度决算;年结 qhTVsZ:{C
annual accounting date 年结日期 xH`
VX-X3
annual allowance 每年免税额;年积金;年度津贴;年津 /DHV-L
annual balance 年度余额 [OOQ0c~
annual disposable income 每年可动用收入 4Ng:7C2
annual estimates 周年预算 <3j`Z1J
annual fee 年费 AZik:C"Q
annual general meeting 周年大会 guf&V}&
annual growth rate 年增率;每年增长率 X-"
+nThMn
annual long-term supplement 长期个案每年补助金
%ueD3;V
annual pensionable emolument 可供计算退休金的年薪 ' e!WZvr
annual report 年报 vN_ 8qzWk
Annual Report on the Consumer Price Index 《消费物价指数年报》 P{%Urv{U
annual return 周年报表;周年申报表;每年报税表格 2/A*\
Annual Return Rules 《周年报表规则》 NLx TiyQy
annual review of consumer prices 每年消费物价回顾 +!ljq~%
annual roll-forward basis 逐年延展方式 b|E ZD3y
annual salary 年薪 >L "+8N6
annual statement 年度报表;年度决算表 6XCFL-o-
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 ..BP-N)V)
annuitant 年金受益人 !fe_w5S^
annuity 年金 a
@3s71
annuity contract 年金合约 =E!Y f#p+q
annuity on human life 人寿年金 pJ1\@
G
antecedent debt 先前的债项 | X#!5u
ante-dated cheque 倒填日期支票 @T L|\T
anticipated expenditure 预期开支 K8[Um!(
anticipated net profit 预期纯利 s3@mk\?qMe
anticipated revenue 预期收入 :r
"GZ
anti-inflation measure 反通货膨胀措施 YuIF}mUr"
anti-inflationary stance 反通货膨胀立场 OXKV6r6f
apparent deficit 表面赤字 2v@B7r4}
apparent financial solvency 表面偿债能力 gxUa-R
apparent partner 表面合伙人 `x >6
Wk1
application for personal assessment 个人入息课税申请书 bd}[X'4d
application of fund 资金应用 z>y#^f)r
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 2T?Y
appointed actuary 委任精算师 uF}B:53A
appointed auditor 委任核数师;委任审计师 2,g4yXws5
appointed trustee 委任的受托人 ,g0t&jITo
appointer 委任人 \ %MsG
apportioned pro rata 按比例分摊 b]xoXC6@ t
apportionment 分配;分摊 Bvj sl
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dXM8iP
apportionment formula 分摊方程式 dcq18~
apportionment of estate duty 遗产税的分摊 1$C?+H
appraisal 估价;评估 `[}X_d 1A
appreciable growth 可观增长 R6;#+ 1D
appreciable impact 显着影响 uH'? Ikx"
appreciable increase 可观增长 kc=Z6(=
appreciation 增值;升值 ~G=E
Q]a
appreciation against other currencies 相对其他货币升值 O
8"
t.W
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 84e8z
{
appreciation tax 增值税 =)g}$r
&<
appropriation 拨款;拨用;拨付 K*,,j\Q.
appropriation account 拨款帐目 /~;!Ew|q
Appropriation Bill 拨款法案 xw_)~Y%\
appropriation-in-aid system 补助拨款办法 nsVLgTbx
approved assets 核准资产 Qmo}esb'(
approved basket stock 认可一篮子证券 {n|Uf 5
approved budget 核准预算 &&LB0vH!J
approved charitable donation 认可慈善捐款 {dRZ2U3
approved charitable institution 认可慈善机构 Oi^cs=}
approved currency 核准货币;认可货币 5cU:wc
approved estimates 核准预算 u=]*,,5<
approved estimates of expenditure 核准开支预算 ?Y8hy|`
approved overseas insurer 核准海外保险人 -}!mi V
approved overseas trust company 核准海外信托公司 #$2/<
approved pooled investment fund 核准汇集投资基金 *
]bB7
approved provident fund scheme 认可公积金计划 =23@"ji@D
approved provision 核准拨款 +U_1B%e(%
approved redeemable share 核准可赎回股份 Q/4ICgo4
approved regional stock 认可地区性证券 6dz^%Ub
approved retirement scheme 认可退休金计划 emrA!<w!W
approved subordinated loan 核准附属贷款 \SO)|M>. a
arbitrage 套戥;套汇;套利 TKGaGMx6@
arbitrageur 套戥者;套汇者 !plu;w
arbitrary amount 临时款项 OUGkam0UK
arrangement 措施;安排;协定 3)?WSOsL:
arrears 欠款 -gba&B+D"
arrears of pay 欠付薪酬 -+Yark
arrears of revenue 逾期未收税款;逾期未收的帐项 (/]#G8
articles of association 组织章程;组织细则;组织章程细则 b30Jr2[
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7D:rq 8$\
ascertainment of profit 确定利润 f$-n%7
"Asia Clear" “亚洲结算系统”