allotment 分配;配股 ['ol]ZJ
allotment notice 股份配售通知;配股通知 9~98v;Z1
allotment of shares 股份分配 eWzD'3h^
allowable 可获宽免;免税的
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allowable business loss 可扣除的营业亏损 [T#5$J
allowable expenses 可扣税的支出 /1
lIV_Z
allowance 免税额;津贴;备抵;准备金 ?nJ7lLQA
allowance for debts 债项的免税额 O^ZOc0<
allowance for depreciation by wear and tear 耗损折旧免税额 a3e<<<Z>R
allowance for funeral expenses 殡殓费的免税额 </F@5*
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ;> **+ezF
allowance for repairs and outgoings 修葺及支出方面的免税额 Ab`mID:
allowance to debtor 给债务人的津贴 bg;NBoZd
alteration of capital 资本更改 . [DCL
alternate trustee 候补受托人 yE[
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amalgamation 合并 h1@|UxaE#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =xcA4"k
ambit of charges 征税范围;收费范围 JF!?i6V
amended valuation 经修订的估值 R2WEPMH%
American Commodities Exchange 美国商品交易所 {WUW.(^]G
American Express Bank Limited 美国运通银行 @r4ZN6Wn
American Stock Exchange 美国证券交易所 Bf!i(gM
amortization 摊销 !c-Ie~GIT
amount due from banks 存放银行同业的款项 ktLXL;~X
amount due from banks abroad 存放海外银行同业的款项 <ABN/nH
amount due from holding companies 控股公司欠款 YY-{&+,
amount due from local banks 存放本港银行同业的款项 iL(rZT&^
amount due to banks 银行同业的存款 ?Q1(L$-=
amount due to banks abroad 海外银行同业的存款 H|_^T.n?E
amount due to holding companies 控股公司存款 RaT(^b(
amount due to local banks 本港银行同业的存款 Gc2sY 0
amount due to outport banks 外埠银行同业的存款 ^]c
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amount for note issue 发行纸币的款额 uU(G &:@
amount of bond 担保契据的款额 \hN\px
amount of consideration 代价款额 Jcf'Zw"\
amount of contribution 供款数额 1];rW`Bw
amount of indebtedness 负债款额 lxoc.KDtR
amount of principal of the loan 贷款本金额 aiVd^(
amount of rates chargeable 应征差饷数额 #~?Q?"
amount of share capital 股本额 {wMw$Fvf
amount of sums assured 承保款额 >!O3 jb k
amount of variation 变动幅度 Uf)?sz
amount of vote 拨款数额 {N1Ss|6
amount payable 应付款额 eUlF4l<]
amount receivable 应收款额 (\m4o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'teToE<i
analysis 分析 Qj: D=j8
ancillary risk 附属风险 , f9V`Pz)
annual account 周年帐目;周年帐目报表;年度决算;年结 #g[jwl'
annual accounting date 年结日期 2|]$hjs
annual allowance 每年免税额;年积金;年度津贴;年津 *KNj5>6=
annual balance 年度余额 mqgA
annual disposable income 每年可动用收入 |_L\^T|6
annual estimates 周年预算 `:cnu;
annual fee 年费 `s#0/t
annual general meeting 周年大会 58\rl G
annual growth rate 年增率;每年增长率 tiG=KHK%o
annual long-term supplement 长期个案每年补助金 z`UL)W
annual pensionable emolument 可供计算退休金的年薪 &ywAzGV{s
annual report 年报 j<H`<S
Annual Report on the Consumer Price Index 《消费物价指数年报》
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annual return 周年报表;周年申报表;每年报税表格 v}p'vh^8B
Annual Return Rules 《周年报表规则》 taOD,}c|$
annual review of consumer prices 每年消费物价回顾 G)5w_^&%
annual roll-forward basis 逐年延展方式 pQ%~u3
annual salary 年薪 ?"f\"N
annual statement 年度报表;年度决算表 yf`Nh
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 ~]f+
annuitant 年金受益人 kKr|PFz
annuity 年金 :0G "EM4
annuity contract 年金合约 .),ql_sXr
annuity on human life 人寿年金 HqNM3 1)
antecedent debt 先前的债项 >qh8em
ante-dated cheque 倒填日期支票 Eukj2a
anticipated expenditure 预期开支 L rV`P)$T
anticipated net profit 预期纯利 <#AS[Q[N
anticipated revenue 预期收入 8CKN^8E
anti-inflation measure 反通货膨胀措施 $g&,$7}O_
anti-inflationary stance 反通货膨胀立场 $YuVM
apparent deficit 表面赤字 -o c@$*t
apparent financial solvency 表面偿债能力 =4`#OQ&g
apparent partner 表面合伙人 lZoy(kdc
application for personal assessment 个人入息课税申请书 ;=\vm"I?
application of fund 资金应用 z5G<
h
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 w$I<WS{J:Z
appointed actuary 委任精算师 cU
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appointed auditor 委任核数师;委任审计师 t.wB\Kmt\
appointed trustee 委任的受托人 sLiKcR8^
appointer 委任人 =^ur@E
apportioned pro rata 按比例分摊 `s
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apportionment 分配;分摊 $s$j</.q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *Y!'3|T
apportionment formula 分摊方程式 bOR1V\Jr$q
apportionment of estate duty 遗产税的分摊 1_JtD|Jy
appraisal 估价;评估 Yw7+wc8R
appreciable growth 可观增长 1F?`.~q
appreciable impact 显着影响 dx['7l;I
appreciable increase 可观增长 #B7_5y^
appreciation 增值;升值 gBM6{48GF
appreciation against other currencies 相对其他货币升值 p)l >bC?3
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1 .\|,$
appreciation tax 增值税 +~~FfIzf#
appropriation 拨款;拨用;拨付 ^M?O
appropriation account 拨款帐目 UeNa
Appropriation Bill 拨款法案 Hc.r/
appropriation-in-aid system 补助拨款办法 g/H:`J
approved assets 核准资产 QC@nRy8%
approved basket stock 认可一篮子证券 yt,xA;g
approved budget 核准预算 lm'L-ZPN
approved charitable donation 认可慈善捐款 /)I:Cz/f
approved charitable institution 认可慈善机构 y\-f{I
approved currency 核准货币;认可货币 .b'o}DLa
approved estimates 核准预算 'r`#u@TTZ
approved estimates of expenditure 核准开支预算 AITV+=sN
approved overseas insurer 核准海外保险人 -*q:B[d
approved overseas trust company 核准海外信托公司 bvHF;Qywg
approved pooled investment fund 核准汇集投资基金 W 2/`O?
approved provident fund scheme 认可公积金计划 3I0=^>A
approved provision 核准拨款 . ]
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approved redeemable share 核准可赎回股份 d+FS
approved regional stock 认可地区性证券 ho*44=j
approved retirement scheme 认可退休金计划 Glz)-hjJ:n
approved subordinated loan 核准附属贷款 9
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arbitrage 套戥;套汇;套利 R5O{;/w
arbitrageur 套戥者;套汇者 ut26sg{s(
arbitrary amount 临时款项 JP$@*F@t
arrangement 措施;安排;协定 D0T0Km/"
arrears 欠款 {}F?eI
arrears of pay 欠付薪酬 QLNQE 6-
arrears of revenue 逾期未收税款;逾期未收的帐项 5Fh?YS =
articles of association 组织章程;组织细则;组织章程细则 h<KE)^).
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?^TjG)e7
ascertainment of profit 确定利润 R7~H}>uaF
"Asia Clear" “亚洲结算系统”