allotment 分配;配股 *5 \'$;Rg
allotment notice 股份配售通知;配股通知 {%RwZ'
allotment of shares 股份分配 &os:h]
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allowable 可获宽免;免税的 |9BX
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allowable business loss 可扣除的营业亏损 fN21[Jv3
allowable expenses 可扣税的支出 Y4lN xvY
allowance 免税额;津贴;备抵;准备金 }7K~-
allowance for debts 债项的免税额 D{qr N6g#
allowance for depreciation by wear and tear 耗损折旧免税额 Zlt,Us
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allowance for funeral expenses 殡殓费的免税额 '|*e4n
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bPkz= ^-
allowance for repairs and outgoings 修葺及支出方面的免税额 ^; }Y ZBy
allowance to debtor 给债务人的津贴 {qU;>;(
alteration of capital 资本更改
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alternate trustee 候补受托人 KdzV^6K<c
amalgamation 合并 `Tk~?aY
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s$lJJL
ambit of charges 征税范围;收费范围 b/\l\\$-
amended valuation 经修订的估值 &m]jYvRc
American Commodities Exchange 美国商品交易所 16nU`TN
American Express Bank Limited 美国运通银行 ka{!' ^
American Stock Exchange 美国证券交易所 -a"b:Q
amortization 摊销 I]pz3!On4,
amount due from banks 存放银行同业的款项 ytb1h Fs
amount due from banks abroad 存放海外银行同业的款项 [@3.dd
amount due from holding companies 控股公司欠款 i=hA. y`
amount due from local banks 存放本港银行同业的款项 aWP9i&
amount due to banks 银行同业的存款 glkH??S
amount due to banks abroad 海外银行同业的存款 !/!Fc
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amount due to holding companies 控股公司存款 r^ '
amount due to local banks 本港银行同业的存款 Fiw^twz5
amount due to outport banks 外埠银行同业的存款 5d# 73)x$
amount for note issue 发行纸币的款额 U'Y,T$Q
amount of bond 担保契据的款额 CHjm7
amount of consideration 代价款额 dQAF;L
amount of contribution 供款数额 "`4M4`'
amount of indebtedness 负债款额 fEtBodA)
amount of principal of the loan 贷款本金额 2^Z"4t4
amount of rates chargeable 应征差饷数额 }I#_H
amount of share capital 股本额 jR+kx:+
amount of sums assured 承保款额 EY
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amount of variation 变动幅度 5yj6MaqJ
amount of vote 拨款数额 9%0
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amount payable 应付款额 V^><
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amount receivable 应收款额 =.):tGDp
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d69dC*>
analysis 分析 aN6HO
ancillary risk 附属风险 *D`$oK,U
annual account 周年帐目;周年帐目报表;年度决算;年结 ; 3sjTqD
annual accounting date 年结日期 Sw? EF8}[
annual allowance 每年免税额;年积金;年度津贴;年津 :2XX~|
annual balance 年度余额 %F}d'TPx
annual disposable income 每年可动用收入 0bSnD|#I
annual estimates 周年预算 ZXIz.GFy+
annual fee 年费 t\v~ A0
annual general meeting 周年大会 C0>L<*C
annual growth rate 年增率;每年增长率 hx4c`fOs
annual long-term supplement 长期个案每年补助金 vfc,{F=Q
annual pensionable emolument 可供计算退休金的年薪 0< }BSv
annual report 年报 m,}GP^<1i
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]mC5Z6,1s
annual return 周年报表;周年申报表;每年报税表格 6.[3N~pq
Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾 zH#urF6<
annual roll-forward basis 逐年延展方式 w02C1oGfx
annual salary 年薪 4AF.KX7
annual statement 年度报表;年度决算表 m9-=Y{&/
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 IP)%y%ycw
annuitant 年金受益人 &^Gp
annuity 年金 e+<9Sh7&
annuity contract 年金合约 I\Cg-&e
annuity on human life 人寿年金 ^f,%dM=i=
antecedent debt 先前的债项 l|;]"&|_]c
ante-dated cheque 倒填日期支票 lvLz){
anticipated expenditure 预期开支 9;L8%T
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anticipated net profit 预期纯利 7mtg
anticipated revenue 预期收入 WYkh'sv >
anti-inflation measure 反通货膨胀措施 ft4hzmuzM
anti-inflationary stance 反通货膨胀立场 d b*J
apparent deficit 表面赤字 Yn0iu$;n
apparent financial solvency 表面偿债能力 H6/gRv@
apparent partner 表面合伙人
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application for personal assessment 个人入息课税申请书 ),^pi?
application of fund 资金应用 [ A 7{}
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 9o3?
appointed actuary 委任精算师 7")~JBH
appointed auditor 委任核数师;委任审计师 10bv%ZX7
appointed trustee 委任的受托人 Q5sJ|]Bc
appointer 委任人 rD9:4W`^
apportioned pro rata 按比例分摊 ,K|UUosS-#
apportionment 分配;分摊 )l`VE_(|
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @3S:W2k
apportionment formula 分摊方程式 <|w(Sn
apportionment of estate duty 遗产税的分摊 N:Ir63X*#
appraisal 估价;评估 vTIRydg2b
appreciable growth 可观增长 3UUN@Tx
appreciable impact 显着影响 cIrc@
appreciable increase 可观增长 \l`{u)V
appreciation 增值;升值 0]^gT'
appreciation against other currencies 相对其他货币升值 J@#rOOu
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税 _6g(C_m'T?
appropriation 拨款;拨用;拨付 Wv~&Qh}
appropriation account 拨款帐目 %joU}G;"
Appropriation Bill 拨款法案 e0<O6
appropriation-in-aid system 补助拨款办法 ,lFp4 C
approved assets 核准资产 u1\r:q
approved basket stock 认可一篮子证券 yD@eT:lyi
approved budget 核准预算 oY7jj=z#T
approved charitable donation 认可慈善捐款 Q{yjIy/b
approved charitable institution 认可慈善机构 Yb1Q6[!
approved currency 核准货币;认可货币 'E\4/0 !
approved estimates 核准预算 Dv&K3^~Rfb
approved estimates of expenditure 核准开支预算 MIh\z7gW
approved overseas insurer 核准海外保险人 !/=.~B
approved overseas trust company 核准海外信托公司 3e1P!^'\
approved pooled investment fund 核准汇集投资基金 cmU>A721
approved provident fund scheme 认可公积金计划 kv;P2:"|
approved provision 核准拨款 [ugr<[6
approved redeemable share 核准可赎回股份 G^eXJusOv
approved regional stock 认可地区性证券 F07X9s44E
approved retirement scheme 认可退休金计划 Fh|{ib
approved subordinated loan 核准附属贷款 \xQu*M:!
arbitrage 套戥;套汇;套利 ,_Kr}RH
arbitrageur 套戥者;套汇者 HV*;Yt
arbitrary amount 临时款项 15r=d
arrangement 措施;安排;协定 Ba**S8{/`
arrears 欠款 ? nq%'<^^
arrears of pay 欠付薪酬 xErb11
arrears of revenue 逾期未收税款;逾期未收的帐项 %.onO0})
articles of association 组织章程;组织细则;组织章程细则 DgY
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Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mkl^2V13~
ascertainment of profit 确定利润 [+!&iN
"Asia Clear" “亚洲结算系统”