allotment 分配;配股 H5^'J`0\
allotment notice 股份配售通知;配股通知 B07(15y]
allotment of shares 股份分配 >[O
@u4
allowable 可获宽免;免税的 0&2TeqsLh)
allowable business loss 可扣除的营业亏损 nd'zO#"m?
allowable expenses 可扣税的支出 }`h)+Im=
allowance 免税额;津贴;备抵;准备金 N/qr}-
3z
allowance for debts 债项的免税额 `[VoW2CLH+
allowance for depreciation by wear and tear 耗损折旧免税额 Y.[^3
allowance for funeral expenses 殡殓费的免税额 x)THeH@
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `:-{8Vo7
allowance for repairs and outgoings 修葺及支出方面的免税额 Ia0.I " ,
allowance to debtor 给债务人的津贴 EoIP#Cnd1
alteration of capital 资本更改 ,]y)Dy
alternate trustee 候补受托人 F>96]71
2
amalgamation 合并 pWO,yxr:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )O#>ONm^
ambit of charges 征税范围;收费范围 k8 ,.~HkU
amended valuation 经修订的估值 H2E!A2\m
American Commodities Exchange 美国商品交易所 2Z\6xb|u
American Express Bank Limited 美国运通银行 2}b1PMpZG
American Stock Exchange 美国证券交易所 @Zjy"u
amortization 摊销 Z[ZqQ` 7N
amount due from banks 存放银行同业的款项 j'X]bd'
amount due from banks abroad 存放海外银行同业的款项 TL1pv l
amount due from holding companies 控股公司欠款 a^,6[
amount due from local banks 存放本港银行同业的款项 B9>3xxp(by
amount due to banks 银行同业的存款 aVM@^n
amount due to banks abroad 海外银行同业的存款 aq oT
amount due to holding companies 控股公司存款 CmY'[ rI
amount due to local banks 本港银行同业的存款 A_CE
pG]
amount due to outport banks 外埠银行同业的存款 sn}U4=u
amount for note issue 发行纸币的款额 _F;(#D
amount of bond 担保契据的款额 l{\~I
amount of consideration 代价款额 ?UcW@B{
amount of contribution 供款数额 ~Q0jz/#c
amount of indebtedness 负债款额 6^if%62l&
amount of principal of the loan 贷款本金额 UyEyk$6SU
amount of rates chargeable 应征差饷数额 x6.an_W6
amount of share capital 股本额 ~+q$TV
amount of sums assured 承保款额 R`:Y&)c_$
amount of variation 变动幅度 .NiPaUzc<
amount of vote 拨款数额 ++5W_Ooep
amount payable 应付款额 Pi40w+/
amount receivable 应收款额 .B6$U>>NS^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e7{3:y|]d3
analysis 分析 m!$"-nh9
ancillary risk 附属风险 !FA^~
annual account 周年帐目;周年帐目报表;年度决算;年结 [`6|~E"F
annual accounting date 年结日期 U~s&}M\n
annual allowance 每年免税额;年积金;年度津贴;年津 ,xn+T)2I
annual balance 年度余额 p*-o33Ve
annual disposable income 每年可动用收入 ?Q]&d!UCs
annual estimates 周年预算 n^UrHHO
L
annual fee 年费 4IG'Tm
annual general meeting 周年大会 y9=/kFPRm
annual growth rate 年增率;每年增长率 vM
RM/.
annual long-term supplement 长期个案每年补助金 kC!7<%(
annual pensionable emolument 可供计算退休金的年薪 8]YFlW9
annual report 年报 zX"@QB3E
Annual Report on the Consumer Price Index 《消费物价指数年报》 )z=`,\&p:
annual return 周年报表;周年申报表;每年报税表格 @j K7bab:
Annual Return Rules 《周年报表规则》 :05>~bn>pC
annual review of consumer prices 每年消费物价回顾 E;@`{ v
annual roll-forward basis 逐年延展方式 sc@v\J;k
annual salary 年薪 Vx~[;*{,C9
annual statement 年度报表;年度决算表 BikmA
a
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 ujXC#r&
annuitant 年金受益人 z%}^9
annuity 年金 P2_ JS]>
annuity contract 年金合约 V/.Y]dN5
annuity on human life 人寿年金 S_y!4;]ox
antecedent debt 先前的债项 94 H\,}i8
ante-dated cheque 倒填日期支票 r\F`xtR(
anticipated expenditure 预期开支 >Yl?i&3n
anticipated net profit 预期纯利 =4RnXZ[P0
anticipated revenue 预期收入 %A,4vLe~6
anti-inflation measure 反通货膨胀措施 &\F`M|c
anti-inflationary stance 反通货膨胀立场 XTG*
56IzL
apparent deficit 表面赤字 </5uB'
B ^
apparent financial solvency 表面偿债能力 )|x
)KY
apparent partner 表面合伙人 ?>*i8*
application for personal assessment 个人入息课税申请书 R
Q X
application of fund 资金应用 ^*C8BzcH
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 ReE6h\j
appointed actuary 委任精算师 CSN]k)\N(
appointed auditor 委任核数师;委任审计师 ZL:nohB
appointed trustee 委任的受托人 7i`@`0
appointer 委任人 5)wz `OS
apportioned pro rata 按比例分摊 %?' jyK
apportionment 分配;分摊 wcspqC" _
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Hq?-e?Nc
apportionment formula 分摊方程式 *8CI'U
X
apportionment of estate duty 遗产税的分摊 ULIbVy7Y
appraisal 估价;评估 y[UTuFv~Q
appreciable growth 可观增长 ;sE;l7
appreciable impact 显着影响 uCB7(<
appreciable increase 可观增长 GPy+\P`
appreciation 增值;升值 il(dVW
appreciation against other currencies 相对其他货币升值 Q mT L-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <S:SIaf0
appreciation tax 增值税 ~c%H3e>Jcq
appropriation 拨款;拨用;拨付 >)YaWcI
appropriation account 拨款帐目 6Z] * ce<r
Appropriation Bill 拨款法案 _Jn-# du
appropriation-in-aid system 补助拨款办法 r?{tu82#i
approved assets 核准资产 4
yW9}=N!
approved basket stock 认可一篮子证券 {9q~bt
approved budget 核准预算 ~e~iCyW;S
approved charitable donation 认可慈善捐款 2%y}El^+_
approved charitable institution 认可慈善机构 CPWe (
approved currency 核准货币;认可货币 _w/w~;7
approved estimates 核准预算
UIc )]k%
approved estimates of expenditure 核准开支预算 Sc_#BD.
approved overseas insurer 核准海外保险人 LE%3..
!
approved overseas trust company 核准海外信托公司 QCIH1\`jW
approved pooled investment fund 核准汇集投资基金 "a
%5on
approved provident fund scheme 认可公积金计划 Lt$LXE
approved provision 核准拨款 Nb~.6bsL
approved redeemable share 核准可赎回股份 u )cc
approved regional stock 认可地区性证券 @iWql*K;m
approved retirement scheme 认可退休金计划 }ac0}
approved subordinated loan 核准附属贷款 _]E H~;
arbitrage 套戥;套汇;套利 pJ!:mt
arbitrageur 套戥者;套汇者 qN%i$mJTo
arbitrary amount 临时款项 G9J+D?'hH
arrangement 措施;安排;协定 jHBzZ!<
arrears 欠款 [LDsn]{
arrears of pay 欠付薪酬 ^iAOz-H
arrears of revenue 逾期未收税款;逾期未收的帐项 !)~b Un
articles of association 组织章程;组织细则;组织章程细则 +L
D\~dcV+
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `1aEV#;
ascertainment of profit 确定利润 4+qoq$F</
"Asia Clear" “亚洲结算系统”