allotment 分配;配股 f>niFPW"
allotment notice 股份配售通知;配股通知 0wFh%/:
allotment of shares 股份分配 &2{]hRM
allowable 可获宽免;免税的 $ 6!iBX@
allowable business loss 可扣除的营业亏损 4)^vMG&
allowable expenses 可扣税的支出 Fc'[+L--Q
allowance 免税额;津贴;备抵;准备金 P>wZ~Hjk
allowance for debts 债项的免税额
4gOgWBv
allowance for depreciation by wear and tear 耗损折旧免税额 (;UP%H>
allowance for funeral expenses 殡殓费的免税额 skR,-:"8
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 g/#~N~&
allowance for repairs and outgoings 修葺及支出方面的免税额 E*k([ZL
allowance to debtor 给债务人的津贴 O&V[g>x"U
alteration of capital 资本更改 pds*2p)2
alternate trustee 候补受托人 u s`}
amalgamation 合并 E
eB3 }
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cw#V`70a
ambit of charges 征税范围;收费范围 gI{ =0
amended valuation 经修订的估值 hgO?+x
American Commodities Exchange 美国商品交易所 JNBT^=x
American Express Bank Limited 美国运通银行 kOipH |.x
American Stock Exchange 美国证券交易所 EwQae(PpA
amortization 摊销 .&iN(Bd
amount due from banks 存放银行同业的款项 =/9<(Tt%m
amount due from banks abroad 存放海外银行同业的款项 o1k#."wHr
amount due from holding companies 控股公司欠款 ~<,Sh~Ana.
amount due from local banks 存放本港银行同业的款项 y(v_-6b
amount due to banks 银行同业的存款 V#J"c8n
amount due to banks abroad 海外银行同业的存款 h0Jl_f#Y
amount due to holding companies 控股公司存款 N09KVz2Q
amount due to local banks 本港银行同业的存款 `W"G!X-
amount due to outport banks 外埠银行同业的存款 A(+:S"|@
amount for note issue 发行纸币的款额 TwFb%YM
amount of bond 担保契据的款额 WNF9#oN|oT
amount of consideration 代价款额 {ma;G[!
amount of contribution 供款数额 JIxiklk
amount of indebtedness 负债款额 jdM=SBy7q
amount of principal of the loan 贷款本金额 $<OhGk-
amount of rates chargeable 应征差饷数额 5B*qbM
amount of share capital 股本额 Wc|z7P~',%
amount of sums assured 承保款额 "8HE^Po/pn
amount of variation 变动幅度 gS$A
amount of vote 拨款数额 J8;Okzb!L
amount payable 应付款额 Hk u=pr3Gn
amount receivable 应收款额 Qq3fZ
=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t`u!]DHv
analysis 分析 M#a&\cqC
ancillary risk 附属风险 w>vH8f
annual account 周年帐目;周年帐目报表;年度决算;年结 (Es{l a G
annual accounting date 年结日期 0S.?E.-&0
annual allowance 每年免税额;年积金;年度津贴;年津 uyT/Xzo3
annual balance 年度余额 0H[L S
annual disposable income 每年可动用收入
$Nu)E
annual estimates 周年预算 >nry0 ;z0,
annual fee 年费 &fSTR-8ev#
annual general meeting 周年大会 bUs|t
annual growth rate 年增率;每年增长率 ?@UAL.y
annual long-term supplement 长期个案每年补助金 F=}Z51|:~
annual pensionable emolument 可供计算退休金的年薪 dJl^ADX[@
annual report 年报 |ym%|
B
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;|TT(P:d
annual return 周年报表;周年申报表;每年报税表格 D{C:d\ e)$
Annual Return Rules 《周年报表规则》 GuO`jz F
annual review of consumer prices 每年消费物价回顾 *#2Rvt*Ox
annual roll-forward basis 逐年延展方式 ;'3]{BGcU
annual salary 年薪 7Fl-(Nv`
annual statement 年度报表;年度决算表 /s[DI;M$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 ;+`uER
annuitant 年金受益人 $bGD%9
z
annuity 年金 o.^y1mH'
annuity contract 年金合约 5AOfp2O
annuity on human life 人寿年金 };sMU6e
antecedent debt 先前的债项 uRQ_'l
ante-dated cheque 倒填日期支票 p4wr`"Zz
anticipated expenditure 预期开支 @\}YAa>>"I
anticipated net profit 预期纯利 I7
mG/
anticipated revenue 预期收入 A*'V+(
anti-inflation measure 反通货膨胀措施 a+?~;.i~
anti-inflationary stance 反通货膨胀立场 {oWsh)[x2
apparent deficit 表面赤字 XP;x@I#l
apparent financial solvency 表面偿债能力 R0<< f]
apparent partner 表面合伙人 %
;O}FyP
application for personal assessment 个人入息课税申请书 sKfXg`0
application of fund 资金应用 |(ocD
md
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 8Rxc&`_X
appointed actuary 委任精算师 iP "EA8
appointed auditor 委任核数师;委任审计师 \+Y!ILOI
appointed trustee 委任的受托人 ow.6!tl0=h
appointer 委任人 rkYjq4Z@
apportioned pro rata 按比例分摊 &qRJceT(
apportionment 分配;分摊 PayV,8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FC}oL"kk
apportionment formula 分摊方程式 A
/ 0qk
apportionment of estate duty 遗产税的分摊 .Z%G@X*
appraisal 估价;评估 Coa -8j*R7
appreciable growth 可观增长 @2e2^8X7f
appreciable impact 显着影响 k^%_V|&W/(
appreciable increase 可观增长 ]}LGbv"`A
appreciation 增值;升值 S()Za@ [a$
appreciation against other currencies 相对其他货币升值 arh@`'Q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k'+}92
o
appreciation tax 增值税 d^84jf.U
appropriation 拨款;拨用;拨付 Z$;"8XUM
appropriation account 拨款帐目 AS;.sjgk
Appropriation Bill 拨款法案 nGrVw&
appropriation-in-aid system 补助拨款办法 (wA?;]q(
approved assets 核准资产 _P5P(^/
approved basket stock 认可一篮子证券 &
_K*kI:
approved budget 核准预算 z[&s5"
approved charitable donation 认可慈善捐款 EOVZGZF
approved charitable institution 认可慈善机构 2u:4$
x8
approved currency 核准货币;认可货币 "=|t ~`
approved estimates 核准预算 O9]\Q@M.
approved estimates of expenditure 核准开支预算 HDS"F.l5
approved overseas insurer 核准海外保险人 $']VQ4tZ
approved overseas trust company 核准海外信托公司 <NB41/
approved pooled investment fund 核准汇集投资基金 'b[0ci
:
approved provident fund scheme 认可公积金计划 t(?<#KUB-
approved provision 核准拨款 ixw(c&gL
approved redeemable share 核准可赎回股份 Dip*}8$o(w
approved regional stock 认可地区性证券 77We;a
approved retirement scheme 认可退休金计划 -M61Mw1
approved subordinated loan 核准附属贷款 s AE9<(g&@
arbitrage 套戥;套汇;套利 b!a
%YLL
arbitrageur 套戥者;套汇者 X?dfcS*!n
arbitrary amount 临时款项 3"rkko?A
arrangement 措施;安排;协定 ((MLM3zJ
arrears 欠款 0Nr\2|
arrears of pay 欠付薪酬 ;^-:b(E
arrears of revenue 逾期未收税款;逾期未收的帐项 J22r v(
articles of association 组织章程;组织细则;组织章程细则 FH\CK
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 oR %agvc^^
ascertainment of profit 确定利润 yJD>ny
"Asia Clear" “亚洲结算系统”