allotment 分配;配股 [u*-~(
allotment notice 股份配售通知;配股通知 q~:H>;:G-
allotment of shares 股份分配 p}}pq~EH/
allowable 可获宽免;免税的 0SS,fs<w3
allowable business loss 可扣除的营业亏损 z3-A2#c
allowable expenses 可扣税的支出 =f~8"j
allowance 免税额;津贴;备抵;准备金 qe^d6
allowance for debts 债项的免税额 )T0
%<(J
allowance for depreciation by wear and tear 耗损折旧免税额 lB)%s~P:s
allowance for funeral expenses 殡殓费的免税额 )WWqi,T}
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 X 8/9x-E_
allowance for repairs and outgoings 修葺及支出方面的免税额 Z01BzIsR
allowance to debtor 给债务人的津贴 '0b!lVe
alteration of capital 资本更改 iEx
sGn]2
alternate trustee 候补受托人 TwfQq`
amalgamation 合并 1PGY/c
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?58,Ja
ambit of charges 征税范围;收费范围 )\aCeY8o
amended valuation 经修订的估值 !m {d6C[
American Commodities Exchange 美国商品交易所 ;D8175px;
American Express Bank Limited 美国运通银行 K x4_`;>
American Stock Exchange 美国证券交易所 xxy
(#j$
amortization 摊销 P55QE+B
amount due from banks 存放银行同业的款项 J^w!?nk
amount due from banks abroad 存放海外银行同业的款项 mv,p*0
amount due from holding companies 控股公司欠款 xVnk]:c
amount due from local banks 存放本港银行同业的款项 reP)&Fo
amount due to banks 银行同业的存款 -tP
ia=^
amount due to banks abroad 海外银行同业的存款 ~SzHIVj:6
amount due to holding companies 控股公司存款 ,vcg%~-
amount due to local banks 本港银行同业的存款 rd_!'pG
amount due to outport banks 外埠银行同业的存款 Qxb%P<`u
amount for note issue 发行纸币的款额 u=QG%O#B
amount of bond 担保契据的款额 fvE:'( #?
amount of consideration 代价款额 y/vGt_^;3<
amount of contribution 供款数额 ~7 w"$H8
amount of indebtedness 负债款额 x&
a<u@[wa
amount of principal of the loan 贷款本金额 e'l@M$^
amount of rates chargeable 应征差饷数额 E\Qm09Dj`<
amount of share capital 股本额 pLiGky
amount of sums assured 承保款额 0PP5qeqN2n
amount of variation 变动幅度 <sncW>?!~
amount of vote 拨款数额 90Sp(
amount payable 应付款额 "7z1V{ ;Y
amount receivable 应收款额 S"<"e\\}"_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 alp}p
analysis 分析 ?mi1PNps#
ancillary risk 附属风险 hU|TP3*
annual account 周年帐目;周年帐目报表;年度决算;年结 EP'I
annual accounting date 年结日期 a(#aEbN?d
annual allowance 每年免税额;年积金;年度津贴;年津 xJ rKH
annual balance 年度余额 3;%dn\
D
annual disposable income 每年可动用收入 Y=5}u&\
annual estimates 周年预算 lKSd]:3Xm
annual fee 年费 y _
:~
annual general meeting 周年大会 4\Q
pS
annual growth rate 年增率;每年增长率 Dg=
!d)\
annual long-term supplement 长期个案每年补助金 i-FsA
annual pensionable emolument 可供计算退休金的年薪 #d* )W3e2{
annual report 年报 8!XK[zL
Annual Report on the Consumer Price Index 《消费物价指数年报》 MszX9wl
annual return 周年报表;周年申报表;每年报税表格 &:?2IAe
Annual Return Rules 《周年报表规则》 X/qLg+X
annual review of consumer prices 每年消费物价回顾 PdD,~N#
annual roll-forward basis 逐年延展方式 O<>cuW(l
annual salary 年薪 dWi:V7t+
annual statement 年度报表;年度决算表 /%{Qf
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 U6xs
'0
annuitant 年金受益人 N<e72x
annuity 年金 MJ_]N+
annuity contract 年金合约 |*5HNP
annuity on human life 人寿年金 X3zpU7`Av+
antecedent debt 先前的债项 g4f:K=5:
ante-dated cheque 倒填日期支票 ;r3Xh)k;
anticipated expenditure 预期开支 :vXlni7N[M
anticipated net profit 预期纯利 %1Nank!Zj
anticipated revenue 预期收入 J/xbMMb
anti-inflation measure 反通货膨胀措施 o>j
M4sk$
anti-inflationary stance 反通货膨胀立场 RQO&F$R=
apparent deficit 表面赤字 61pJVOe
apparent financial solvency 表面偿债能力 X:kr$
apparent partner 表面合伙人 ;_6CV
application for personal assessment 个人入息课税申请书 z@Uf@~+U
application of fund 资金应用 n\w2e_g;N
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 xcM*D3
appointed actuary 委任精算师 ~cH3RFV
appointed auditor 委任核数师;委任审计师
3PUyua'
appointed trustee 委任的受托人 \'hZm%S
appointer 委任人 2H9;4>ss
apportioned pro rata 按比例分摊 U'p-Ko#
apportionment 分配;分摊 fq<JX5DER
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U+ANSW/
apportionment formula 分摊方程式 0K'^g0G
apportionment of estate duty 遗产税的分摊 )cV*cDL1j
appraisal 估价;评估 &xLCq&j1
appreciable growth 可观增长 oY<R[NYKu
appreciable impact 显着影响 yOswqhz
appreciable increase 可观增长 }8eu 9~
appreciation 增值;升值 kK~,?l
appreciation against other currencies 相对其他货币升值 jBMGm"NE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U["-`:>jfp
appreciation tax 增值税 M37GQvo
appropriation 拨款;拨用;拨付 ;"w?@ELE
appropriation account 拨款帐目 ZwOX ,D
Appropriation Bill 拨款法案 B>UF dj]-
appropriation-in-aid system 补助拨款办法 9$*O ^
approved assets 核准资产 >m+Fm=
approved basket stock 认可一篮子证券 AU4K$hC^
approved budget 核准预算 *?3c2Jg=E
approved charitable donation 认可慈善捐款 N%Uk/ c'
approved charitable institution 认可慈善机构 g T{WH67u
approved currency 核准货币;认可货币 d6f+[<<
approved estimates 核准预算 LTw.w:"J
approved estimates of expenditure 核准开支预算 %$[#/H7=W
approved overseas insurer 核准海外保险人 H&SoVi_V
approved overseas trust company 核准海外信托公司 )
>;V72
approved pooled investment fund 核准汇集投资基金 ;Q>+#5H6F8
approved provident fund scheme 认可公积金计划 Sp/<%+2(
approved provision 核准拨款
$5\+QW
approved redeemable share 核准可赎回股份 >/.w80<'
approved regional stock 认可地区性证券 CmxQb,Ul s
approved retirement scheme 认可退休金计划 s8.SEk|pB
approved subordinated loan 核准附属贷款 2(AuhZ>
arbitrage 套戥;套汇;套利 <7
xX/Z}M
arbitrageur 套戥者;套汇者 *!^l
ZpF
arbitrary amount 临时款项 Xv
<K>i>k
arrangement 措施;安排;协定 3=-V!E
arrears 欠款 !2F X l;
arrears of pay 欠付薪酬 -?p4"[
arrears of revenue 逾期未收税款;逾期未收的帐项
<j}A=SDZ)
articles of association 组织章程;组织细则;组织章程细则 a.2Xl}2o5
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 F1u2SltR
ascertainment of profit 确定利润 YY4q99^K
"Asia Clear" “亚洲结算系统”