allotment 分配;配股 =IQ5<;U3
allotment notice 股份配售通知;配股通知 0c<.iM
allotment of shares 股份分配 0+
kH:dP{
allowable 可获宽免;免税的 5#+^E{
allowable business loss 可扣除的营业亏损 ~&7MkkftM
allowable expenses 可扣税的支出 mUdOX7$c>
allowance 免税额;津贴;备抵;准备金 H1QJk_RL
allowance for debts 债项的免税额 !`,Sfqij
allowance for depreciation by wear and tear 耗损折旧免税额 g" .are'7
allowance for funeral expenses 殡殓费的免税额 y)W@{@{kl
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Of[XKFn_
allowance for repairs and outgoings 修葺及支出方面的免税额 GS a[
oh
allowance to debtor 给债务人的津贴
,}ECF>
alteration of capital 资本更改 N`L0Vd
alternate trustee 候补受托人 w~"KA6^
amalgamation 合并 6/r)y+H
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %t" CX5n
ambit of charges 征税范围;收费范围 4{rZppm
amended valuation 经修订的估值 0 yuW*z
American Commodities Exchange 美国商品交易所 OZ
|IA:,}
American Express Bank Limited 美国运通银行 {MCi<7j<?
American Stock Exchange 美国证券交易所 U |Jo{(Y
amortization 摊销 x,|hU@h
amount due from banks 存放银行同业的款项 AP7Yuv`
amount due from banks abroad 存放海外银行同业的款项 a1+#3X.
amount due from holding companies 控股公司欠款 2.l Z:VLN
amount due from local banks 存放本港银行同业的款项 g!?:Ye`5
amount due to banks 银行同业的存款 %S*{9hm/
amount due to banks abroad 海外银行同业的存款 WJkZ!O$"j
amount due to holding companies 控股公司存款
19Mu61
amount due to local banks 本港银行同业的存款 G
MX?
amount due to outport banks 外埠银行同业的存款 CF&6J$ZBgJ
amount for note issue 发行纸币的款额 `.FF!P:{C*
amount of bond 担保契据的款额 ]
2eK
amount of consideration 代价款额 HkUWehVm
amount of contribution 供款数额 Tgm nG/Z
amount of indebtedness 负债款额 j3{I /m
amount of principal of the loan 贷款本金额 a!<8\vzg
amount of rates chargeable 应征差饷数额 VEqS;~[
amount of share capital 股本额 4E]l{"k<
amount of sums assured 承保款额 =|3ek
amount of variation 变动幅度 h]5C|M|
amount of vote 拨款数额 #LL?IRH9^
amount payable 应付款额 v9w'!C)b
amount receivable 应收款额 .TND a&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f]`#J%P
analysis 分析 njScz"L~
ancillary risk 附属风险 wVicyiY]
annual account 周年帐目;周年帐目报表;年度决算;年结 }z _
annual accounting date 年结日期 gQxbi1!;9
annual allowance 每年免税额;年积金;年度津贴;年津 '=nQ$/!q
annual balance 年度余额 K1r#8Q!t
annual disposable income 每年可动用收入 Xm%D><CC8"
annual estimates 周年预算 =vDEfO/T
annual fee 年费 !`g~F\l
annual general meeting 周年大会 544X1Ww2
annual growth rate 年增率;每年增长率 j9?}j#@
annual long-term supplement 长期个案每年补助金 x(etb<!jd
annual pensionable emolument 可供计算退休金的年薪 wkA+j9.
annual report 年报 k
o.(pb@+
Annual Report on the Consumer Price Index 《消费物价指数年报》 u frW\X
annual return 周年报表;周年申报表;每年报税表格 7n8~K3~;
Annual Return Rules 《周年报表规则》 B_nVP
annual review of consumer prices 每年消费物价回顾 6*B1 9+-
annual roll-forward basis 逐年延展方式 \r /ya<5
annual salary 年薪 "?ucO4d
annual statement 年度报表;年度决算表 T>}5:,N~
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 h{HF8>u[
annuitant 年金受益人 (l-tvk4Ln
annuity 年金 NdtB1b
annuity contract 年金合约 0B@SN)<kH
annuity on human life 人寿年金 Z:,U]Z(
antecedent debt 先前的债项 dv8>[#
ante-dated cheque 倒填日期支票 !%^^ \,
anticipated expenditure 预期开支 k2c}3 MeP
anticipated net profit 预期纯利 v,
n$^R
anticipated revenue 预期收入 kbTm^y"
anti-inflation measure 反通货膨胀措施 tZ=E')!\
anti-inflationary stance 反通货膨胀立场 *)ardZV${
apparent deficit 表面赤字 0E,8R{e
apparent financial solvency 表面偿债能力 "= 6_V?&w
apparent partner 表面合伙人 WHsgjvh"
application for personal assessment 个人入息课税申请书 zEd0Tmt
application of fund 资金应用 _/uFsYC
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 x_|UPF
appointed actuary 委任精算师 o<<xY<
appointed auditor 委任核数师;委任审计师 BSYzC9h`
appointed trustee 委任的受托人 lD^]\;?
appointer 委任人 !>{G,\^=pT
apportioned pro rata 按比例分摊 rR9|6l
3
apportionment 分配;分摊 so"$m
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]ndvt[4L
apportionment formula 分摊方程式 A?CcHw
rT
apportionment of estate duty 遗产税的分摊 Bt>}rYz1
appraisal 估价;评估 qfL~Wp2E;
appreciable growth 可观增长 SSz~YR^}Sr
appreciable impact 显着影响 b8V~S'6VqO
appreciable increase 可观增长 7ePqmB<.
appreciation 增值;升值 6l5:1|8b,!
appreciation against other currencies 相对其他货币升值 ,4zmb`dP
<
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1Ty<\b
Z=
appreciation tax 增值税 |B'9\OkP[=
appropriation 拨款;拨用;拨付 X%Z{K-
appropriation account 拨款帐目 3HLNCt09
Appropriation Bill 拨款法案 /tP|b_7O
appropriation-in-aid system 补助拨款办法 ;i
Fz?d3;
approved assets 核准资产 S0~2{G"v
approved basket stock 认可一篮子证券 g .onTFwN
approved budget 核准预算 mz@T
approved charitable donation 认可慈善捐款 MaRi+3F
approved charitable institution 认可慈善机构 OK{quM5
approved currency 核准货币;认可货币 !n*
+(lZ
approved estimates 核准预算 (8Bk;bd
approved estimates of expenditure 核准开支预算 cxA ^:3
approved overseas insurer 核准海外保险人 (d(hR0HKE
approved overseas trust company 核准海外信托公司 "OQ^U_
approved pooled investment fund 核准汇集投资基金 w8kOVN2b
approved provident fund scheme 认可公积金计划 4SlADvGl
approved provision 核准拨款 \@8+U;d
approved redeemable share 核准可赎回股份 Gnfd;.
(.
approved regional stock 认可地区性证券 E=e*VEjy
approved retirement scheme 认可退休金计划 [z9`)VIe
approved subordinated loan 核准附属贷款 D}dn.$
arbitrage 套戥;套汇;套利 R%Q
@
arbitrageur 套戥者;套汇者 |+iws8xK?
arbitrary amount 临时款项 CjlKMbnBH
arrangement 措施;安排;协定 LXbP 2
arrears 欠款 3gv|9T
arrears of pay 欠付薪酬 S/D^
arrears of revenue 逾期未收税款;逾期未收的帐项 -j73Wz
articles of association 组织章程;组织细则;组织章程细则 |K.mP4CKY
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 k p<OJy
ascertainment of profit 确定利润 ^C_#<m_k
"Asia Clear" “亚洲结算系统”