allotment 分配;配股 3!]S8Y*LQP
allotment notice 股份配售通知;配股通知 <i}lP/U
allotment of shares 股份分配 [wKnJu
allowable 可获宽免;免税的 NJ"
d`
allowable business loss 可扣除的营业亏损 #bk[Zj&
allowable expenses 可扣税的支出 dk}T&qZ~p
allowance 免税额;津贴;备抵;准备金 Qy!*U%tG'
allowance for debts 债项的免税额 ="X2AuK%1$
allowance for depreciation by wear and tear 耗损折旧免税额 Hqsj5j2i
allowance for funeral expenses 殡殓费的免税额 ibe#Y
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =/_tQR~
allowance for repairs and outgoings 修葺及支出方面的免税额 yffg_^fR
allowance to debtor 给债务人的津贴 9k5$rK`
alteration of capital 资本更改 EtVRnI@
alternate trustee 候补受托人 )qxZHV
amalgamation 合并 %=C49(/K_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DK-V3}`q}
ambit of charges 征税范围;收费范围 Ih_2")d
amended valuation 经修订的估值 =Yd{PZ*fR
American Commodities Exchange 美国商品交易所 +-8S,Rg@
American Express Bank Limited 美国运通银行 GJ1ap^k
American Stock Exchange 美国证券交易所 6[cC1a3r:
amortization 摊销 ~CTe5PX c
amount due from banks 存放银行同业的款项 urM=l5Sx
amount due from banks abroad 存放海外银行同业的款项 fcDiYJC*
amount due from holding companies 控股公司欠款 o{C7V*
amount due from local banks 存放本港银行同业的款项 9 a$\l2
amount due to banks 银行同业的存款 -2D/RE7|
amount due to banks abroad 海外银行同业的存款 IasWm/
amount due to holding companies 控股公司存款 %z9lCTmy
amount due to local banks 本港银行同业的存款 5]c\{G
amount due to outport banks 外埠银行同业的存款 /i[1$/*
amount for note issue 发行纸币的款额 >TKl`O
amount of bond 担保契据的款额 [|5gw3y
amount of consideration 代价款额 cs-wqxTX[$
amount of contribution 供款数额 B
'AU~#d
amount of indebtedness 负债款额 Ad:}i9-x
amount of principal of the loan 贷款本金额 (=jztIZC
amount of rates chargeable 应征差饷数额 .kl.awT
amount of share capital 股本额 VB}4#-dG?
amount of sums assured 承保款额 $;J:kd;<
amount of variation 变动幅度 t.s;dlx[@
amount of vote 拨款数额 l KdY!j"
amount payable 应付款额 0%W0vTvL
amount receivable 应收款额 ]Yw/}GKB
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :j<ij]rsI
analysis 分析 5#Wy
I#YNG
ancillary risk 附属风险 ~;QzV?%
annual account 周年帐目;周年帐目报表;年度决算;年结 / b;GC-"v
annual accounting date 年结日期 j%q,]HCANh
annual allowance 每年免税额;年积金;年度津贴;年津 Gg,&~
jHib
annual balance 年度余额 R(1N]>
annual disposable income 每年可动用收入 r@30y/C
annual estimates 周年预算 SjmWlf,
annual fee 年费 :TZ
</3Sw
annual general meeting 周年大会 ,B'n0AO/'
annual growth rate 年增率;每年增长率 4WAs_~
annual long-term supplement 长期个案每年补助金 =/Lwprj
annual pensionable emolument 可供计算退休金的年薪 n N_Ylw
annual report 年报 (fTi1
I!
Annual Report on the Consumer Price Index 《消费物价指数年报》 \F; S
annual return 周年报表;周年申报表;每年报税表格 /[FES78p
Annual Return Rules 《周年报表规则》 R'z
-#*[
annual review of consumer prices 每年消费物价回顾 g'pB<?'E'
annual roll-forward basis 逐年延展方式 o3ZqPk]al
annual salary 年薪 5*#3v:l/9
annual statement 年度报表;年度决算表 j@guB:0
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G@(ukt`0}
annuitant 年金受益人
L7rEMq
annuity 年金 -qDM(zR
annuity contract 年金合约 P.t0o~hoK;
annuity on human life 人寿年金 vNn$dc
antecedent debt 先前的债项 k@Q>(`
ante-dated cheque 倒填日期支票 QqdVN3#1z
anticipated expenditure 预期开支 I;5:jT `
anticipated net profit 预期纯利
9x]yu6
anticipated revenue 预期收入 uO{'
eT~
anti-inflation measure 反通货膨胀措施 I7-6|J@#^
anti-inflationary stance 反通货膨胀立场 *ak"}s
apparent deficit 表面赤字 P.>5`^
apparent financial solvency 表面偿债能力 G,-x+e"
apparent partner 表面合伙人 0{k*SCN#
application for personal assessment 个人入息课税申请书 713)D4y}
application of fund 资金应用 `*ml/% \
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 >>I~v)a>w
appointed actuary 委任精算师 m`lxQik
appointed auditor 委任核数师;委任审计师 ([Da*Tk*
appointed trustee 委任的受托人 OGGuV Y
appointer 委任人 CW .
O"_
apportioned pro rata 按比例分摊 hAvX{]
apportionment 分配;分摊 k0>]7t$L
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wQR0R~|M
apportionment formula 分摊方程式 ^;DbIo\6H
apportionment of estate duty 遗产税的分摊 bmd3fJb`r
appraisal 估价;评估 WvVf+|Km
appreciable growth 可观增长 (q+EP(Q
appreciable impact 显着影响 UPr8Q^wm
appreciable increase 可观增长 PpWn+''M
appreciation 增值;升值 +}Q@{@5w
appreciation against other currencies 相对其他货币升值 vbMt}bM(GD
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cq,8^o&
appreciation tax 增值税 &"/IV$H
appropriation 拨款;拨用;拨付 c%O8h
appropriation account 拨款帐目 T!3_Q/~^r
Appropriation Bill 拨款法案 dl;
appropriation-in-aid system 补助拨款办法 _rIFwT1]
approved assets 核准资产 ;qwNM~
approved basket stock 认可一篮子证券 Z^l!#"\4m
approved budget 核准预算 Hp1n*0%dZ&
approved charitable donation 认可慈善捐款 @`S8d%6P
approved charitable institution 认可慈善机构 dZ
i?Z
approved currency 核准货币;认可货币 mq!_/3
approved estimates 核准预算 +^tw@b
approved estimates of expenditure 核准开支预算 ]$xN`O4W{
approved overseas insurer 核准海外保险人 `a:L%Ex
approved overseas trust company 核准海外信托公司 h}@)oSX
}
approved pooled investment fund 核准汇集投资基金 nApkK1?
approved provident fund scheme 认可公积金计划 P{
{U
approved provision 核准拨款 Q ,6
[
approved redeemable share 核准可赎回股份 9 ! 6\8
approved regional stock 认可地区性证券 H6! <y-
approved retirement scheme 认可退休金计划 Ljq!\D
approved subordinated loan 核准附属贷款 ,f2tG+P
arbitrage 套戥;套汇;套利 9p '#a:
arbitrageur 套戥者;套汇者 !5escR!\D
arbitrary amount 临时款项 Qin;{8I0
arrangement 措施;安排;协定 S`
v+rQjW
arrears 欠款 -0R;C` (!
arrears of pay 欠付薪酬
yccF#zU
arrears of revenue 逾期未收税款;逾期未收的帐项 di,?`
articles of association 组织章程;组织细则;组织章程细则 WUesT
A>
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Gi*GFv%xB
ascertainment of profit 确定利润 ZUiInO
"Asia Clear" “亚洲结算系统”