allotment 分配;配股 Rt~Aud[
allotment notice 股份配售通知;配股通知 dj4 g
allotment of shares 股份分配 Y9~;6fg
allowable 可获宽免;免税的 >|SB]'C|
allowable business loss 可扣除的营业亏损 HRi~TZ?\
allowable expenses 可扣税的支出 xG0IA 7
allowance 免税额;津贴;备抵;准备金 [^ck;4q
allowance for debts 债项的免税额 "{;]T
allowance for depreciation by wear and tear 耗损折旧免税额 x^_Wfkch]
allowance for funeral expenses 殡殓费的免税额 OqUEj 0X
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~jAOGo/&6
allowance for repairs and outgoings 修葺及支出方面的免税额 bT-(lIU
allowance to debtor 给债务人的津贴 "lLt=s2>L
alteration of capital 资本更改 0X+Jj/-ge
alternate trustee 候补受托人 JbzYr]k
amalgamation 合并 >bxT_qEm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w_G/[R3
ambit of charges 征税范围;收费范围 a*&P>Lwe7&
amended valuation 经修订的估值 uxk&5RY
American Commodities Exchange 美国商品交易所 C- ]H+p
American Express Bank Limited 美国运通银行 Gdnk1_D>
American Stock Exchange 美国证券交易所 nk9hQRP?
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amortization 摊销 /tA
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amount due from banks 存放银行同业的款项 N%6jZmKip
amount due from banks abroad 存放海外银行同业的款项 S]ZO*+
amount due from holding companies 控股公司欠款 w
( `X P
amount due from local banks 存放本港银行同业的款项 mU:C{<Z
amount due to banks 银行同业的存款 vrn IEur
amount due to banks abroad 海外银行同业的存款 &J^@TgqL^
amount due to holding companies 控股公司存款 '[JrP<~^o
amount due to local banks 本港银行同业的存款 =%Gecj
amount due to outport banks 外埠银行同业的存款 qhV
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amount for note issue 发行纸币的款额 Gh0H)
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amount of bond 担保契据的款额 UV)[a%/SB&
amount of consideration 代价款额 (rFY8oHD
amount of contribution 供款数额 /a17B
amount of indebtedness 负债款额 NFY,$
amount of principal of the loan 贷款本金额 ZA>hN3fE'
amount of rates chargeable 应征差饷数额 oLk>|J
amount of share capital 股本额 e%x$Cb:znn
amount of sums assured 承保款额 ?PiJ7|
amount of variation 变动幅度 ?yddr`?W
amount of vote 拨款数额 2j-|.l c
amount payable 应付款额 ;3Fgy8T
amount receivable 应收款额 ~b5aT;ObR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s`Z(f:/6*
analysis 分析 8kAG EiC
ancillary risk 附属风险 2f`u?T
annual account 周年帐目;周年帐目报表;年度决算;年结 4PTHUyX
annual accounting date 年结日期 9cFFQM
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annual allowance 每年免税额;年积金;年度津贴;年津 TWl':}
annual balance 年度余额 Lcplc"C
annual disposable income 每年可动用收入 )!3XM
annual estimates 周年预算 /4RKA!W
annual fee 年费 A)0
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annual general meeting 周年大会 2uS&A
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annual growth rate 年增率;每年增长率 u%a2
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annual long-term supplement 长期个案每年补助金 QV+('
annual pensionable emolument 可供计算退休金的年薪 Z4}
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annual report 年报 g6Qzkvw)
Annual Report on the Consumer Price Index 《消费物价指数年报》 g63:WX-\
annual return 周年报表;周年申报表;每年报税表格 ?)Z~H,Q(z
Annual Return Rules 《周年报表规则》 t ?28s/?
annual review of consumer prices 每年消费物价回顾 !OPK?7
annual roll-forward basis 逐年延展方式 F0bmGDp@-
annual salary 年薪 "K
OLRJ@
annual statement 年度报表;年度决算表 CY)Wuv ^
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .,l?z
annuitant 年金受益人 f!P.=Qo[=
annuity 年金 NeCTEe|V
annuity contract 年金合约 [[JwHM8H&
annuity on human life 人寿年金 =/.[&DG
antecedent debt 先前的债项 "FcA:7 +
ante-dated cheque 倒填日期支票 "pdG%$
anticipated expenditure 预期开支 XIJ>\ RF
anticipated net profit 预期纯利 3RscuD&
anticipated revenue 预期收入 5LhFD
anti-inflation measure 反通货膨胀措施 3EI$tP @4
anti-inflationary stance 反通货膨胀立场 |jU/R
apparent deficit 表面赤字 Wepa;
apparent financial solvency 表面偿债能力 }RO Cj,|
apparent partner 表面合伙人 v
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application for personal assessment 个人入息课税申请书 K`M 8[ %S
application of fund 资金应用 MkRRBvk
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 eXc`"T,C.
appointed actuary 委任精算师 ("}TW-r~
appointed auditor 委任核数师;委任审计师
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appointed trustee 委任的受托人 (c axl^=
appointer 委任人 dTB^6>H
apportioned pro rata 按比例分摊 bfVKf}
apportionment 分配;分摊 @v2_gjRe
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MIsjTKE
apportionment formula 分摊方程式 ^}a..@|%W
apportionment of estate duty 遗产税的分摊 ^$FHI_
appraisal 估价;评估 Z0`Bn5
appreciable growth 可观增长 H]H*Ouu["e
appreciable impact 显着影响 Ev,>_1#Xm
appreciable increase 可观增长 4@u*#Bp`|
appreciation 增值;升值 &j<B22t!
appreciation against other currencies 相对其他货币升值 Xat>d>nJ]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >KNiMW^V
appreciation tax 增值税 /3Zo8.
appropriation 拨款;拨用;拨付 Q=)$
appropriation account 拨款帐目 "@xI
Appropriation Bill 拨款法案 5*/~) wN\U
appropriation-in-aid system 补助拨款办法 &u&/t?
approved assets 核准资产 eBFsKOtu
approved basket stock 认可一篮子证券 4[44Eku\
approved budget 核准预算 pV9$Vg?-H
approved charitable donation 认可慈善捐款 .D(H@3qA@
approved charitable institution 认可慈善机构 @>}!g9c
approved currency 核准货币;认可货币 Rp^kD ,*
approved estimates 核准预算 p`fUpARA!
approved estimates of expenditure 核准开支预算 AU -,
approved overseas insurer 核准海外保险人 ^":UkPFCx:
approved overseas trust company 核准海外信托公司 _/;vsQB
approved pooled investment fund 核准汇集投资基金 `aD~\O
approved provident fund scheme 认可公积金计划 J/mLmSx
approved provision 核准拨款 --6C>iY[&u
approved redeemable share 核准可赎回股份 -y|>#`T/
approved regional stock 认可地区性证券 zR_ "
approved retirement scheme 认可退休金计划 s /"
&k
approved subordinated loan 核准附属贷款 dY5 m) ?
arbitrage 套戥;套汇;套利 M+j V`J!
arbitrageur 套戥者;套汇者 LUc!a4i"fO
arbitrary amount 临时款项 5 Tag-+
arrangement 措施;安排;协定 *|{1`
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arrears 欠款 1YV ;pEw3w
arrears of pay 欠付薪酬 pX
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arrears of revenue 逾期未收税款;逾期未收的帐项 Q'5]E{1<'n
articles of association 组织章程;组织细则;组织章程细则 R}_B\# Q
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mM0VUSy
ascertainment of profit 确定利润 ?41bZ$j
"Asia Clear" “亚洲结算系统”