allotment 分配;配股 WC_.j^sW
allotment notice 股份配售通知;配股通知 <O
jK $KV
allotment of shares 股份分配 ;W0J
allowable 可获宽免;免税的 L
3]J8oEmU
allowable business loss 可扣除的营业亏损 N'1I6e"
allowable expenses 可扣税的支出 bLT3:q#s
allowance 免税额;津贴;备抵;准备金 b"g^Jm! j
allowance for debts 债项的免税额 0%xk tf
allowance for depreciation by wear and tear 耗损折旧免税额 YznL+TD
allowance for funeral expenses 殡殓费的免税额 a )O"PA}2
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]0i[=
allowance for repairs and outgoings 修葺及支出方面的免税额 :?f<t
NU$
allowance to debtor 给债务人的津贴 Rtf<UhUn
alteration of capital 资本更改 q NGR6i
alternate trustee 候补受托人 kH g|!
amalgamation 合并 $G=^cNB|JB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <I,4Kc!
ambit of charges 征税范围;收费范围 K#FD$,c~
amended valuation 经修订的估值 ?Ld),A/c
American Commodities Exchange 美国商品交易所 BKFO^
American Express Bank Limited 美国运通银行 at>_EiS
American Stock Exchange 美国证券交易所 ;QZG<
amortization 摊销 sbvP1|P8%
amount due from banks 存放银行同业的款项 cT(nKHL
amount due from banks abroad 存放海外银行同业的款项 ``xm##K
amount due from holding companies 控股公司欠款 lyL6w1
amount due from local banks 存放本港银行同业的款项 l,n_G/\
amount due to banks 银行同业的存款 }3
/io0"D
amount due to banks abroad 海外银行同业的存款 6Dd>ex!-A
amount due to holding companies 控股公司存款 `(W"wC
amount due to local banks 本港银行同业的存款 R6~6b&-8
amount due to outport banks 外埠银行同业的存款 I!zoo[/)%
amount for note issue 发行纸币的款额 AB=%yM7V*
amount of bond 担保契据的款额 COi15( G2
amount of consideration 代价款额 s$y_(oU,D
amount of contribution 供款数额 ~XUUrg;
amount of indebtedness 负债款额 9WHE4'Sa
amount of principal of the loan 贷款本金额 cfmwz~S6i
amount of rates chargeable 应征差饷数额 33`bKKO}
amount of share capital 股本额 2e6P?pX~2
amount of sums assured 承保款额 (JU8F-/9
amount of variation 变动幅度
^;II@n
i
amount of vote 拨款数额 ,|f=2t+5X
amount payable 应付款额 8;M,l2pmR{
amount receivable 应收款额 4lo7yx
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1P]J3o
analysis 分析 1D%P;eUDp
ancillary risk 附属风险 $#^3>u
annual account 周年帐目;周年帐目报表;年度决算;年结 ;apLMMsWC
annual accounting date 年结日期 s.(.OXD&
annual allowance 每年免税额;年积金;年度津贴;年津 zBm~ J%
annual balance 年度余额 WjBml'^RY
annual disposable income 每年可动用收入 2<7pe@c98
annual estimates 周年预算 m.P
F'_)/
annual fee 年费 ->#wDL!6
annual general meeting 周年大会 03?ADjO
annual growth rate 年增率;每年增长率 S5|7D[*
annual long-term supplement 长期个案每年补助金 Y1o[|ytW
annual pensionable emolument 可供计算退休金的年薪 y0O(n/
annual report 年报 n6[shXH
Annual Report on the Consumer Price Index 《消费物价指数年报》 2NFk#_9e~
annual return 周年报表;周年申报表;每年报税表格 =Vh]{y~$
Annual Return Rules 《周年报表规则》 *Y1s4FXu2
annual review of consumer prices 每年消费物价回顾 tE>F
L
annual roll-forward basis 逐年延展方式 I'D 3~UIf
annual salary 年薪 QeY+imM
annual statement 年度报表;年度决算表 fq1w <e
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 Ob%iZ.D|3<
annuitant 年金受益人 hgZvti
annuity 年金 +:m)BLA4l
annuity contract 年金合约 l="(Hp%b
annuity on human life 人寿年金 i~GW
antecedent debt 先前的债项 tzl,r"k3
ante-dated cheque 倒填日期支票 )fXxkOd
anticipated expenditure 预期开支 .KYs5Qu
anticipated net profit 预期纯利
TrZ!E`~
anticipated revenue 预期收入 W)`>'X`
anti-inflation measure 反通货膨胀措施 :~ s"]*y
anti-inflationary stance 反通货膨胀立场 FoIK, MdJ
apparent deficit 表面赤字 oe6Ex5h
apparent financial solvency 表面偿债能力 bO6z;D#
apparent partner 表面合伙人 2C0j.Ib
application for personal assessment 个人入息课税申请书 y2k's
application of fund 资金应用 Jv(E'"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 [:,|g;=Y}
appointed actuary 委任精算师 AU*]D@H
appointed auditor 委任核数师;委任审计师 :z?T/9,C
appointed trustee 委任的受托人 MPp:EH
appointer 委任人 7d{xXJ-
apportioned pro rata 按比例分摊 `zs@W
apportionment 分配;分摊 7ey|~u2
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6o
#J
apportionment formula 分摊方程式 [)IaXa
apportionment of estate duty 遗产税的分摊 `U?S 9m
appraisal 估价;评估 .&=\
*cZc
appreciable growth 可观增长
-vT$UP
appreciable impact 显着影响 7F~Jz*,B*W
appreciable increase 可观增长 NVVAh5R
appreciation 增值;升值 M#o=.,
appreciation against other currencies 相对其他货币升值 \#h=pz+jb
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z(E.F,k
appreciation tax 增值税 9(&$Gwi
appropriation 拨款;拨用;拨付 'o_ RC{k2"
appropriation account 拨款帐目 aF=;v*
Appropriation Bill 拨款法案 (1,4egMpR
appropriation-in-aid system 补助拨款办法 7Aw <:
approved assets 核准资产 s5b<KQ.
approved basket stock 认可一篮子证券 acpc[^'
approved budget 核准预算 4J[bh
approved charitable donation 认可慈善捐款 G4F~V't
approved charitable institution 认可慈善机构 |bR
i bB
approved currency 核准货币;认可货币 { F0"U=
approved estimates 核准预算 I
tn?''~;
approved estimates of expenditure 核准开支预算 */]1?M@P)
approved overseas insurer 核准海外保险人 (yu0iXZY
approved overseas trust company 核准海外信托公司 [woxCfSA
approved pooled investment fund 核准汇集投资基金 yC}x6xG
approved provident fund scheme 认可公积金计划 =c[mch%E
approved provision 核准拨款 @S012} xH
approved redeemable share 核准可赎回股份 ?$7$ # DX
approved regional stock 认可地区性证券 L'BzefU;04
approved retirement scheme 认可退休金计划 {-IRX)m*
approved subordinated loan 核准附属贷款 B@3>_};Ct
arbitrage 套戥;套汇;套利 ,"5p=JX`
arbitrageur 套戥者;套汇者 7_7^&.Hh
arbitrary amount 临时款项 }>Lz\.Z/+[
arrangement 措施;安排;协定 !hPe*pPVV)
arrears 欠款 "jl`FAu)q
arrears of pay 欠付薪酬 b~G|Bhxa
arrears of revenue 逾期未收税款;逾期未收的帐项 DB1Y`l
articles of association 组织章程;组织细则;组织章程细则 RA62Z&W3
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7w"YCRKh
ascertainment of profit 确定利润 T|nN.
"Asia Clear" “亚洲结算系统”