allotment 分配;配股 xSY"Ru
allotment notice 股份配售通知;配股通知 t"=5MaQk-
allotment of shares 股份分配 atL<mhRz
allowable 可获宽免;免税的 X[B P0:`t
allowable business loss 可扣除的营业亏损 Be6Yh~m
allowable expenses 可扣税的支出 =p5DT
allowance 免税额;津贴;备抵;准备金 C- .;m
allowance for debts 债项的免税额 GJ9
>i)+h;
allowance for depreciation by wear and tear 耗损折旧免税额 JP#S/kJ%3
allowance for funeral expenses 殡殓费的免税额 n!)$e;l
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 BJ|l
allowance for repairs and outgoings 修葺及支出方面的免税额 L(y70T
allowance to debtor 给债务人的津贴 O}M-6!%<,
alteration of capital 资本更改 M2Q,&>M
alternate trustee 候补受托人 |UTajEL
amalgamation 合并 $/wm k7T
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sz9W}&(j
ambit of charges 征税范围;收费范围 KC;cu%H
amended valuation 经修订的估值 oE 'P
American Commodities Exchange 美国商品交易所 { 'b;lA]0
American Express Bank Limited 美国运通银行 5(>=};r+
American Stock Exchange 美国证券交易所 \VpEUU6^U
amortization 摊销 CG1MT(V7?
amount due from banks 存放银行同业的款项 )Q 2IYCj{
amount due from banks abroad 存放海外银行同业的款项 fyQO
F ItM
amount due from holding companies 控股公司欠款 <KMCNCU\+
amount due from local banks 存放本港银行同业的款项 T$;S
amount due to banks 银行同业的存款 f-%M~:
amount due to banks abroad 海外银行同业的存款 sfF ~k-
amount due to holding companies 控股公司存款 s%)f<3=a
amount due to local banks 本港银行同业的存款 ifDWN*k6
amount due to outport banks 外埠银行同业的存款 *yBVZD|?H
amount for note issue 发行纸币的款额 VbX P7bZ
amount of bond 担保契据的款额 sT^R0Q'>
amount of consideration 代价款额 |ADf~-AY
amount of contribution 供款数额 "&6vFm r
amount of indebtedness 负债款额 H/o_? qK
amount of principal of the loan 贷款本金额 ^{M$S0g|N
amount of rates chargeable 应征差饷数额 JduO^Fit
amount of share capital 股本额 _3Eo{^
amount of sums assured 承保款额 $Q*R/MY
amount of variation 变动幅度 .S//T/3O]Q
amount of vote 拨款数额 JL M Xkcc
amount payable 应付款额 NLy4Z:&{
amount receivable 应收款额 2!#g\"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Xm#W}Y'
analysis 分析 l7-lXl"%q
ancillary risk 附属风险
2%@tnk|@
annual account 周年帐目;周年帐目报表;年度决算;年结 C19N
0=
annual accounting date 年结日期 M%E<]H2;S
annual allowance 每年免税额;年积金;年度津贴;年津 sOhn@*X
annual balance 年度余额 Q(& @ra!{
annual disposable income 每年可动用收入 O#)1zD}
annual estimates 周年预算 Fm`*j/rq
annual fee 年费 T]th3*
annual general meeting 周年大会 XvI~"}
annual growth rate 年增率;每年增长率 Skr(C5T
annual long-term supplement 长期个案每年补助金 +>PsQ^^x
annual pensionable emolument 可供计算退休金的年薪 Yq ]sPE92
annual report 年报 o GuAF q
Annual Report on the Consumer Price Index 《消费物价指数年报》 NBk0P*SI
annual return 周年报表;周年申报表;每年报税表格 lOm01&^"E
Annual Return Rules 《周年报表规则》 ~.T|n =
annual review of consumer prices 每年消费物价回顾 m)A:w.o
annual roll-forward basis 逐年延展方式 x?L0R{?WW
annual salary 年薪 VeQGdyh
Y
annual statement 年度报表;年度决算表 xJ>5 ol
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 J
8
KiL
annuitant 年金受益人 _r:Fmn_%-
annuity 年金 Ph^1Ko"2
annuity contract 年金合约 cZVx4y%kz
annuity on human life 人寿年金 L3b0e_8>R
antecedent debt 先前的债项 W&hW N9iR
ante-dated cheque 倒填日期支票 O>L,
G)g
anticipated expenditure 预期开支 f&<+45JI
anticipated net profit 预期纯利 Sr
\y1nt
anticipated revenue 预期收入 4X^$"lM
anti-inflation measure 反通货膨胀措施 _d 6'f8[&
anti-inflationary stance 反通货膨胀立场 CcQc!`YC
apparent deficit 表面赤字 t4oD> =,92
apparent financial solvency 表面偿债能力 |enLv12Gm
apparent partner 表面合伙人 jSjC43lh
application for personal assessment 个人入息课税申请书 NtM>`5{?
application of fund 资金应用 gvI!Ice#
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 D$>!vD'
appointed actuary 委任精算师 P!79{ 8
appointed auditor 委任核数师;委任审计师 v~ >Bbe
appointed trustee 委任的受托人 S<7!<]F-
appointer 委任人 ,zgz7
apportioned pro rata 按比例分摊 yksnsHs}d
apportionment 分配;分摊 ==Egy:<:Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G2|jS@L#
apportionment formula 分摊方程式 ao)';[%9s
apportionment of estate duty 遗产税的分摊 xX-r<:'tmi
appraisal 估价;评估 Jg$<2CR&
appreciable growth 可观增长 #LR4%}mg
appreciable impact 显着影响 ~u&gU1}
appreciable increase 可观增长 x$q} lJv_
appreciation 增值;升值 k9%o{Uzy
appreciation against other currencies 相对其他货币升值 M
P8
Sd1_=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #1-WiweO
appreciation tax 增值税 ~6
1b^L}$
appropriation 拨款;拨用;拨付 X,G<D}
appropriation account 拨款帐目 'LMj.#A<g
Appropriation Bill 拨款法案 @_kF&~
appropriation-in-aid system 补助拨款办法 p6%V f
approved assets 核准资产 =mXC,<]
approved basket stock 认可一篮子证券 glLVT
i
approved budget 核准预算 V8/4:Va7s
approved charitable donation 认可慈善捐款 j&X&&=
approved charitable institution 认可慈善机构 fG1iq<~
approved currency 核准货币;认可货币 x*H#?.E
approved estimates 核准预算 eA7
Iv{M
approved estimates of expenditure 核准开支预算 +ydd"`
approved overseas insurer 核准海外保险人 &{e ]S!D
approved overseas trust company 核准海外信托公司 1r=cCM
approved pooled investment fund 核准汇集投资基金 oMN<jAU.
approved provident fund scheme 认可公积金计划 OjhX:{"59
approved provision 核准拨款 ]A2E2~
~G
approved redeemable share 核准可赎回股份 F` 7v
approved regional stock 认可地区性证券 4Kch=jt4#
approved retirement scheme 认可退休金计划 x/?ET1iGt
approved subordinated loan 核准附属贷款 KRL.TLgq)
arbitrage 套戥;套汇;套利 q;,lv3I
arbitrageur 套戥者;套汇者 TVcA%]y{;
arbitrary amount 临时款项 Fq~uuQ
arrangement 措施;安排;协定 &%
rM|
arrears 欠款 hdDT'+
arrears of pay 欠付薪酬 YVccO~!8
arrears of revenue 逾期未收税款;逾期未收的帐项 n5=U.r
articles of association 组织章程;组织细则;组织章程细则 \96\!7$@O
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .=;IdLO,Bf
ascertainment of profit 确定利润 PcC@}3
"Asia Clear" “亚洲结算系统”