allotment 分配;配股 J1c&
"Oh
allotment notice 股份配售通知;配股通知 [c
KI0
allotment of shares 股份分配 lE2wkY9^/
allowable 可获宽免;免税的 ~ ];6hxv
allowable business loss 可扣除的营业亏损 jnU*l\,
allowable expenses 可扣税的支出 iZkW+5(
allowance 免税额;津贴;备抵;准备金 .Kh(F6
s
allowance for debts 债项的免税额 "zeJ4f
allowance for depreciation by wear and tear 耗损折旧免税额 WD
H[kJ
allowance for funeral expenses 殡殓费的免税额 sS1J.R
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 -u3SsU)_%N
allowance for repairs and outgoings 修葺及支出方面的免税额 ^qId]s
allowance to debtor 给债务人的津贴 q~g&hR}K
alteration of capital 资本更改 GmmT'3Q
alternate trustee 候补受托人 P/gb+V=g!
amalgamation 合并 @]ptY*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lU50.7<08
ambit of charges 征税范围;收费范围 gGiV1jN_
amended valuation 经修订的估值 7QOC]:r
American Commodities Exchange 美国商品交易所 P^_d$
American Express Bank Limited 美国运通银行 Z:B Y*#B
American Stock Exchange 美国证券交易所 4|@FO}rK[l
amortization 摊销 -MHX1`P:Sn
amount due from banks 存放银行同业的款项 ]=86[A-2N
amount due from banks abroad 存放海外银行同业的款项 21/a3Mlx#
amount due from holding companies 控股公司欠款 MMxoKL
amount due from local banks 存放本港银行同业的款项 [Tb3z:UUvf
amount due to banks 银行同业的存款 &6|^~(P
?
amount due to banks abroad 海外银行同业的存款 h@>rjeY@
amount due to holding companies 控股公司存款 *p#YK|
amount due to local banks 本港银行同业的存款 8|
jX ~f
amount due to outport banks 外埠银行同业的存款 ".Deu|>
amount for note issue 发行纸币的款额 eFXi
)tl
amount of bond 担保契据的款额 e/HX,sf_g
amount of consideration 代价款额 /P8eI3R
amount of contribution 供款数额 dS;|Kl[Om
amount of indebtedness 负债款额 `.
sIZku
amount of principal of the loan 贷款本金额 X $9D0;L
amount of rates chargeable 应征差饷数额 T`'3Cp$q
amount of share capital 股本额 ?D
)qgH
amount of sums assured 承保款额 1(;33),P8
amount of variation 变动幅度 K`_E>k
amount of vote 拨款数额 T\e)Cz
z2-
amount payable 应付款额 bU4+PA@$
amount receivable 应收款额 4Tzu"y
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (krG0S:0Q
analysis 分析 IrwF
B
ancillary risk 附属风险
y1"^S
annual account 周年帐目;周年帐目报表;年度决算;年结 c"sw@<HG
annual accounting date 年结日期 Ff#N|L'9_
annual allowance 每年免税额;年积金;年度津贴;年津 Wn,g!rB^@
annual balance 年度余额 wmcp`8w.
annual disposable income 每年可动用收入 U5ud?z()OA
annual estimates 周年预算 qf&a<[p~
annual fee 年费 1d@^,7MF-
annual general meeting 周年大会 vV
N[bD<
annual growth rate 年增率;每年增长率 %"KWjwp
annual long-term supplement 长期个案每年补助金 -WW!V(~p
annual pensionable emolument 可供计算退休金的年薪 gmAKW4(
annual report 年报 f+*2K^B
Annual Report on the Consumer Price Index 《消费物价指数年报》 )RCqsFjK
annual return 周年报表;周年申报表;每年报税表格 |xgCV@
Annual Return Rules 《周年报表规则》 ?L#SnnE
annual review of consumer prices 每年消费物价回顾 zQ|x>3
annual roll-forward basis 逐年延展方式 VX>t!JP p
annual salary 年薪 eP'kY(g8
annual statement 年度报表;年度决算表 l<K.!z<-:8
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 0!'M#'m
annuitant 年金受益人 $XU$?_O
annuity 年金 vLT12v:)`
annuity contract 年金合约 "vRqtEBO@
annuity on human life 人寿年金 Pymh^i
antecedent debt 先前的债项 z?_}+
ante-dated cheque 倒填日期支票 w>q_8V_K
anticipated expenditure 预期开支 -I-&<+7v
anticipated net profit 预期纯利 /G{3p&9
anticipated revenue 预期收入 [Z Gj7
anti-inflation measure 反通货膨胀措施 zt?w n*_
anti-inflationary stance 反通货膨胀立场 oD}FJvV
apparent deficit 表面赤字 ,G/X"t ~
apparent financial solvency 表面偿债能力 vAhO!5]>\
apparent partner 表面合伙人 <@j
application for personal assessment 个人入息课税申请书 >]|^Ux,WZ
application of fund 资金应用 i\z0{;f|GX
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 HY| SLk/E
appointed actuary 委任精算师 EkAqFcKLq
appointed auditor 委任核数师;委任审计师 Z6AU%3]
appointed trustee 委任的受托人 @dKf]&h%%
appointer 委任人 fU~y481A
apportioned pro rata 按比例分摊 !9cP NIi
apportionment 分配;分摊 m1;
<T@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;3}b&Z[N]
apportionment formula 分摊方程式 KIY_EE$?
apportionment of estate duty 遗产税的分摊 1'pQ,
appraisal 估价;评估 K:50?r_-6
appreciable growth 可观增长 vlyNQ7"%
appreciable impact 显着影响 & ~G
appreciable increase 可观增长 W" ,jZ"7
appreciation 增值;升值 ] "vdC}
appreciation against other currencies 相对其他货币升值 g#3x)97Z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^a 5~FI:
appreciation tax 增值税 \mit&EUh}
appropriation 拨款;拨用;拨付 um;U;%?Q
appropriation account 拨款帐目 Ip\g^ia
Appropriation Bill 拨款法案 54_m
{&hb
appropriation-in-aid system 补助拨款办法 .@Sh,^ v
approved assets 核准资产 /38Pp%
approved basket stock 认可一篮子证券 .shI%'
V
approved budget 核准预算 ^o<Nz8
approved charitable donation 认可慈善捐款 V"p*Jd"w
approved charitable institution 认可慈善机构 @,$HqJ
approved currency 核准货币;认可货币 iv`-)UsE
approved estimates 核准预算 o"CqVRR
approved estimates of expenditure 核准开支预算 ]V\g$@
approved overseas insurer 核准海外保险人 EqwA8?M
approved overseas trust company 核准海外信托公司 S%|'
/cFo
approved pooled investment fund 核准汇集投资基金 1:V/['|*g)
approved provident fund scheme 认可公积金计划 IN*Z__l8j`
approved provision 核准拨款 C>-"*Lt
approved redeemable share 核准可赎回股份 udr'~,R
approved regional stock 认可地区性证券 Jq@LZ2^
approved retirement scheme 认可退休金计划 `u)V9{
approved subordinated loan 核准附属贷款 fP*C*4#X
arbitrage 套戥;套汇;套利 O4 URr
arbitrageur 套戥者;套汇者 ]qQB+]WN
arbitrary amount 临时款项 EE{%hGb
arrangement 措施;安排;协定 |'(IWU
arrears 欠款 49>yIuG
arrears of pay 欠付薪酬 z`6KX93
arrears of revenue 逾期未收税款;逾期未收的帐项 Ho9*y3]
articles of association 组织章程;组织细则;组织章程细则 "lMWSCas
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +o5rR|)M+
ascertainment of profit 确定利润 @g?z>n
n
"Asia Clear" “亚洲结算系统”