allotment 分配;配股 l#qv 5f
allotment notice 股份配售通知;配股通知 z`3( ,V
allotment of shares 股份分配 nJFg^s1
allowable 可获宽免;免税的 V5mTu)tp5
allowable business loss 可扣除的营业亏损 ,kM)7!]N
allowable expenses 可扣税的支出 LKF/u` 0dP
allowance 免税额;津贴;备抵;准备金 A\sI<WrH
allowance for debts 债项的免税额 ~r*P]*51x
allowance for depreciation by wear and tear 耗损折旧免税额 &^.57]
allowance for funeral expenses 殡殓费的免税额 nk=$B(h
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 EL{vFP
allowance for repairs and outgoings 修葺及支出方面的免税额 ,xsH|xW
allowance to debtor 给债务人的津贴 cj$6
alteration of capital 资本更改 \_BkY%a
alternate trustee 候补受托人 h2q/mi5{
amalgamation 合并 rofNZ;nu
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rZ03x\2
ambit of charges 征税范围;收费范围 K|r Lkl9
amended valuation 经修订的估值 aUopNmN
American Commodities Exchange 美国商品交易所 , H
kj1x
American Express Bank Limited 美国运通银行 kLP0{A
American Stock Exchange 美国证券交易所 `BXS)xj
amortization 摊销 ~$
,qgf
amount due from banks 存放银行同业的款项 4=<*Vd`p
amount due from banks abroad 存放海外银行同业的款项 j<yiNHC
amount due from holding companies 控股公司欠款 f'
Mop= .
amount due from local banks 存放本港银行同业的款项 ,FSrn~-j9
amount due to banks 银行同业的存款 #ToK$8
amount due to banks abroad 海外银行同业的存款 !36]ud&
amount due to holding companies 控股公司存款 r6.d s^
amount due to local banks 本港银行同业的存款
+cu^%CXT
amount due to outport banks 外埠银行同业的存款 L,_.$1d
amount for note issue 发行纸币的款额 Ctu?o+^;z
amount of bond 担保契据的款额 gE7L L=x
amount of consideration 代价款额 dY!Z
amount of contribution 供款数额 !nf-}ze{
amount of indebtedness 负债款额 QG
gF|c7
amount of principal of the loan 贷款本金额 mEAXM1J|
amount of rates chargeable 应征差饷数额 *C|
amount of share capital 股本额 2umv|]n+l|
amount of sums assured 承保款额 L"+$Wc[|
amount of variation 变动幅度 HL K@xKD<
amount of vote 拨款数额 2t#L:vY
amount payable 应付款额 _GYMPq\%L#
amount receivable 应收款额 ssQ BSbx
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~l E _L1-c
analysis 分析 0#p/A^\#7M
ancillary risk 附属风险 y'C-[nk
annual account 周年帐目;周年帐目报表;年度决算;年结 Jf;?XP]z
annual accounting date 年结日期 R
W/z1
annual allowance 每年免税额;年积金;年度津贴;年津 d l]#
annual balance 年度余额 n~IVNB*
annual disposable income 每年可动用收入 9WG{p[
annual estimates 周年预算 qt e>r
annual fee 年费 $%k1fa C
annual general meeting 周年大会 ts~{w;c
annual growth rate 年增率;每年增长率 8(U{2B8>\%
annual long-term supplement 长期个案每年补助金 15\Ph[6g
annual pensionable emolument 可供计算退休金的年薪 |AZW9
annual report 年报 vb{i
Annual Report on the Consumer Price Index 《消费物价指数年报》 |bv,2uW z
annual return 周年报表;周年申报表;每年报税表格 {Tp2H_EG
Annual Return Rules 《周年报表规则》 2h=%K/hhY
annual review of consumer prices 每年消费物价回顾 ~%k ?L4%
annual roll-forward basis 逐年延展方式 vG41C k1
annual salary 年薪 f:JlZ&
annual statement 年度报表;年度决算表 [#^#+ |{\
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 WN]<q`.
annuitant 年金受益人 g{k1&|
annuity 年金 = "ts`>
annuity contract 年金合约 coE&24,0
annuity on human life 人寿年金 i^`9syD
antecedent debt 先前的债项 ?X$,fQ#F|
ante-dated cheque 倒填日期支票 "\%On >
anticipated expenditure 预期开支 RzKb{>
;A
anticipated net profit 预期纯利 `6=-WEo
anticipated revenue 预期收入 /u<nLj 1
anti-inflation measure 反通货膨胀措施 $^/0<i$
anti-inflationary stance 反通货膨胀立场 6aft$A}XnD
apparent deficit 表面赤字 :*
514N
apparent financial solvency 表面偿债能力 W~n.Xeu{C
apparent partner 表面合伙人 C)-^<
application for personal assessment 个人入息课税申请书 n||A" @b\
application of fund 资金应用 x[_=#8~.1x
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <!d"E@%v@
appointed actuary 委任精算师 jyS=!ydn+
appointed auditor 委任核数师;委任审计师 ;U=q-tb
appointed trustee 委任的受托人 }
l667N
appointer 委任人 hS [SRa'.
apportioned pro rata 按比例分摊 XKOUQc4!R
apportionment 分配;分摊 Njc%_&r
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yf_6PGNzX
apportionment formula 分摊方程式 +FG$x/\*0
apportionment of estate duty 遗产税的分摊 gJN0!N'
appraisal 估价;评估 c,EBF\r8*
appreciable growth 可观增长 I5ss0JSl/
appreciable impact 显着影响 .>g1$rj
appreciable increase 可观增长 3L>IX8_
appreciation 增值;升值 =HDI \LD<
appreciation against other currencies 相对其他货币升值 imB# Eo4eY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X?r48l??
appreciation tax 增值税 *hhmTc#
appropriation 拨款;拨用;拨付 unl1*4e+
appropriation account 拨款帐目 +>^7vq-\'
Appropriation Bill 拨款法案 >z
vY\{WY
appropriation-in-aid system 补助拨款办法 ,V]
]:eR
approved assets 核准资产 %hS|68pN6
approved basket stock 认可一篮子证券 B0}~G(t(
approved budget 核准预算 .\Fss(Zn
approved charitable donation 认可慈善捐款 g:ErZ;[
approved charitable institution 认可慈善机构 \5
pu|2u
approved currency 核准货币;认可货币 jF ^5}5U
approved estimates 核准预算 fN%jJ-[d
approved estimates of expenditure 核准开支预算 :
9!%ZD
approved overseas insurer 核准海外保险人 _mE^rT
approved overseas trust company 核准海外信托公司 | $^;wP
approved pooled investment fund 核准汇集投资基金 c~,23wP1
approved provident fund scheme 认可公积金计划 %u\26[/
approved provision 核准拨款 :t$aN|>y
approved redeemable share 核准可赎回股份 OWjJxORB
approved regional stock 认可地区性证券 )+y G+
approved retirement scheme 认可退休金计划 0>Z ;Ni
approved subordinated loan 核准附属贷款 A?!I/|E
^;
arbitrage 套戥;套汇;套利 /c#`5L[
arbitrageur 套戥者;套汇者 t G.(flW,
arbitrary amount 临时款项 u^W2UE\
arrangement 措施;安排;协定 \YJy#2
K
arrears 欠款 P,pnga3Wu
arrears of pay 欠付薪酬 ~,6b_W p/
arrears of revenue 逾期未收税款;逾期未收的帐项 W`rNBfG>
articles of association 组织章程;组织细则;组织章程细则 sRHA."A!8
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 z2c5m
ascertainment of profit 确定利润 SkNre$>t{
"Asia Clear" “亚洲结算系统”