allotment 分配;配股 b|SE<\
allotment notice 股份配售通知;配股通知 gPC*b+
allotment of shares 股份分配 )} DUMq7
allowable 可获宽免;免税的 Oi"a:bCU
allowable business loss 可扣除的营业亏损 {{C`mgC
allowable expenses 可扣税的支出 #k3t3az2{
allowance 免税额;津贴;备抵;准备金 .oEmU+
allowance for debts 债项的免税额 o;b0m;~
allowance for depreciation by wear and tear 耗损折旧免税额 @H !$[m3
allowance for funeral expenses 殡殓费的免税额 c`x7u}C
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ax oD8|
allowance for repairs and outgoings 修葺及支出方面的免税额 y}C`&nW[=
allowance to debtor 给债务人的津贴 mj?16\
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alteration of capital 资本更改
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alternate trustee 候补受托人 ,:+dg(\r
amalgamation 合并 N8KQz_]9I
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |}){}or
ambit of charges 征税范围;收费范围 JO14KY*%
amended valuation 经修订的估值 4`#F^2r!
American Commodities Exchange 美国商品交易所 +7Kyyu)y@
American Express Bank Limited 美国运通银行 Hn,:`mj4-6
American Stock Exchange 美国证券交易所 cNzt%Mj
P
amortization 摊销 .^)UO
amount due from banks 存放银行同业的款项 n6F/Ac:
amount due from banks abroad 存放海外银行同业的款项 (I@bkMp
amount due from holding companies 控股公司欠款 ,n!vsIN
amount due from local banks 存放本港银行同业的款项 tgL$"chj@x
amount due to banks 银行同业的存款 R];Oxe
amount due to banks abroad 海外银行同业的存款 1e xl0]-
amount due to holding companies 控股公司存款 \b[9ebME
amount due to local banks 本港银行同业的存款 P?BGBbC
amount due to outport banks 外埠银行同业的存款 :hG
PTf
amount for note issue 发行纸币的款额 > Oh?%%6
amount of bond 担保契据的款额 wPbkUVO
amount of consideration 代价款额 X5YiFLH>y\
amount of contribution 供款数额 xr0haN\p"
amount of indebtedness 负债款额 3M5#4n\v$
amount of principal of the loan 贷款本金额 VC5_v62&.
amount of rates chargeable 应征差饷数额 1Xy]D
amount of share capital 股本额 f[gqT
yiP
amount of sums assured 承保款额 G
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amount of variation 变动幅度 ry};m_BY
amount of vote 拨款数额 c41: !u^
amount payable 应付款额 t+CWeCp,
amount receivable 应收款额 4^6.~6a
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4LI0SwD#^/
analysis 分析 n{*e 9Aw
ancillary risk 附属风险 S\y%4}j
annual account 周年帐目;周年帐目报表;年度决算;年结 ^s\3/z>b4!
annual accounting date 年结日期 4
;Qlu
annual allowance 每年免税额;年积金;年度津贴;年津 df+t:a
annual balance 年度余额 3+MB5T
annual disposable income 每年可动用收入 59(U `X
annual estimates 周年预算
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annual fee 年费 4VN aq<8
annual general meeting 周年大会 3`9{T>
annual growth rate 年增率;每年增长率 Kex[ >L10G
annual long-term supplement 长期个案每年补助金 F?Ju
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annual pensionable emolument 可供计算退休金的年薪 lA>\Ko
annual report 年报 Kr L>FI
Annual Report on the Consumer Price Index 《消费物价指数年报》 e2CV6F@a
annual return 周年报表;周年申报表;每年报税表格 [%HIbw J
Annual Return Rules 《周年报表规则》 Fb2%!0i
annual review of consumer prices 每年消费物价回顾 HOt>}x
annual roll-forward basis 逐年延展方式 9?+9UlJ7K
annual salary 年薪 hwnx<f '
annual statement 年度报表;年度决算表 x}fn'iUnm
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 v}Wmd4Y'
annuitant 年金受益人 p]W+eT
annuity 年金 JU0]Wq <^[
annuity contract 年金合约 G,&%VQ3P>
annuity on human life 人寿年金 oFg5aey4
antecedent debt 先前的债项 :lcea6iO
ante-dated cheque 倒填日期支票 9-*NW0
anticipated expenditure 预期开支 0Flu\w/+P
anticipated net profit 预期纯利 x:K?\<
anticipated revenue 预期收入 #i QX6WF
anti-inflation measure 反通货膨胀措施 B7NtkMK
anti-inflationary stance 反通货膨胀立场 mkvvNm3
apparent deficit 表面赤字
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apparent financial solvency 表面偿债能力 mXjgs8s
apparent partner 表面合伙人 %@&a7JOL
application for personal assessment 个人入息课税申请书 jRkC/Lw
application of fund 资金应用 [nN7qG
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
yQ(fIYl
appointed actuary 委任精算师 { }e^eJ
appointed auditor 委任核数师;委任审计师 #;9H@:N
appointed trustee 委任的受托人 1`r| op},
appointer 委任人 DrS~lTf=>
apportioned pro rata 按比例分摊 ty1fcdFZM
apportionment 分配;分摊 ^.X [)U
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lpQP"%q
apportionment formula 分摊方程式 -Q$nA>trKA
apportionment of estate duty 遗产税的分摊 5$l9@0D.\
appraisal 估价;评估 kL{;.WsB
appreciable growth 可观增长 NlR"$
appreciable impact 显着影响 (4~WWU (iT
appreciable increase 可观增长 :,]S}R
appreciation 增值;升值 `LP!D
appreciation against other currencies 相对其他货币升值 C77D{@SM
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jThbeY[
appreciation tax 增值税 (;o*eFC F
appropriation 拨款;拨用;拨付 D\L!F6taS
appropriation account 拨款帐目 _pDjg%A>n
Appropriation Bill 拨款法案 .{dE}2^
appropriation-in-aid system 补助拨款办法 4-4?IwS
approved assets 核准资产 ~2%3FV^
approved basket stock 认可一篮子证券 =v2%Vs\7k
approved budget 核准预算 eO5ktEoJ
approved charitable donation 认可慈善捐款 %&] 1FhL
approved charitable institution 认可慈善机构 Zy$L rr!
approved currency 核准货币;认可货币 <,39_#H?F3
approved estimates 核准预算 3l:QeZ
approved estimates of expenditure 核准开支预算 4^Qi2[ w
approved overseas insurer 核准海外保险人 2/Nq
'
approved overseas trust company 核准海外信托公司 744=3v
approved pooled investment fund 核准汇集投资基金 4KIWb~0Y
approved provident fund scheme 认可公积金计划 v+q<BYq
approved provision 核准拨款 Y5TS>iEE]
approved redeemable share 核准可赎回股份 Ygj6(2
approved regional stock 认可地区性证券 #qL9{P<}
approved retirement scheme 认可退休金计划 }0eg{{g8
approved subordinated loan 核准附属贷款 lJ/6-dP
arbitrage 套戥;套汇;套利 @@pq'iRn
arbitrageur 套戥者;套汇者 hTS|_5b
arbitrary amount 临时款项 a|x8=H
arrangement 措施;安排;协定 ??xlA-E
arrears 欠款 ;<6"JP>0
arrears of pay 欠付薪酬 .P/xs4
arrears of revenue 逾期未收税款;逾期未收的帐项 -q2MrJ*
articles of association 组织章程;组织细则;组织章程细则 OhWC}s
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Lt<oi8'N
ascertainment of profit 确定利润 EZAm)5:]A
"Asia Clear" “亚洲结算系统”