allotment 分配;配股 FA{'Ki`
allotment notice 股份配售通知;配股通知 TF?~vS%@P
allotment of shares 股份分配 [D"5@
allowable 可获宽免;免税的 ~(`&hYE
allowable business loss 可扣除的营业亏损 0|6Y%a\U
allowable expenses 可扣税的支出 `Y3\R#
allowance 免税额;津贴;备抵;准备金 wpD}#LRfm
allowance for debts 债项的免税额 `$MO;Fv,G
allowance for depreciation by wear and tear 耗损折旧免税额 T>|Y_3YO_a
allowance for funeral expenses 殡殓费的免税额 D
`av9I
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 QYEGiT
allowance for repairs and outgoings 修葺及支出方面的免税额 :Bi 4z(
allowance to debtor 给债务人的津贴
\olY)b[
alteration of capital 资本更改 `SA1V),~
alternate trustee 候补受托人 '=(D7F;
amalgamation 合并 =
&^tfD
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X!6$<8+1OV
ambit of charges 征税范围;收费范围 0jt@|3
amended valuation 经修订的估值 hh[x(O)TC~
American Commodities Exchange 美国商品交易所 B r6tgoA
American Express Bank Limited 美国运通银行 |-TxX:O-
American Stock Exchange 美国证券交易所 ^O& y;5
amortization 摊销 Ya}}
a
amount due from banks 存放银行同业的款项 QT=i>X
amount due from banks abroad 存放海外银行同业的款项 CIVV"p`}
amount due from holding companies 控股公司欠款 &\
K
amount due from local banks 存放本港银行同业的款项 &79F
Uac
amount due to banks 银行同业的存款 b3ys"Vyn
amount due to banks abroad 海外银行同业的存款 Dis kGq@T
amount due to holding companies 控股公司存款 /m4Y87
amount due to local banks 本港银行同业的存款 %'/^[j#
amount due to outport banks 外埠银行同业的存款 to?={@$]
amount for note issue 发行纸币的款额 p^w_-(p
amount of bond 担保契据的款额 :jJ0 +Q
amount of consideration 代价款额 )d>Dcne
amount of contribution 供款数额 XePGOw))O
amount of indebtedness 负债款额 8gG;A8
amount of principal of the loan 贷款本金额 2t?
Vl%<
amount of rates chargeable 应征差饷数额 \0Ba?
amount of share capital 股本额 z'*{V\
amount of sums assured 承保款额 mnx`e>0
amount of variation 变动幅度 4 ]ko
amount of vote 拨款数额 cUO$IR)yL
amount payable 应付款额 vGOO"r(xL
amount receivable 应收款额 o wwWm1@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ANfy
+@
analysis 分析 FH{p1_kZ=
ancillary risk 附属风险 /]of@
annual account 周年帐目;周年帐目报表;年度决算;年结 ZH`(n5
annual accounting date 年结日期 Y?-Ef
sK
annual allowance 每年免税额;年积金;年度津贴;年津 `NNP}O2
annual balance 年度余额 U;M! jj
annual disposable income 每年可动用收入 lYey7tl{
annual estimates 周年预算 xIH= gK
annual fee 年费 LYiIJAZ.
annual general meeting 周年大会 h+S]C#X,}
annual growth rate 年增率;每年增长率 f ~bgZ
annual long-term supplement 长期个案每年补助金 h
gu\~}kD
annual pensionable emolument 可供计算退休金的年薪 GiKhdy
annual report 年报 |v<4=/.
Annual Report on the Consumer Price Index 《消费物价指数年报》 `~\8fN
annual return 周年报表;周年申报表;每年报税表格 Oc-ia)v1G
Annual Return Rules 《周年报表规则》 9m<%+S5&
annual review of consumer prices 每年消费物价回顾 Y~w1_>b
annual roll-forward basis 逐年延展方式 NErvX/qK
annual salary 年薪 +:W? :\
annual statement 年度报表;年度决算表 cH
5RpeP
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`~;"%u7cn
annuitant 年金受益人 8"A0@fNz
annuity 年金 5=Y(.}6
annuity contract 年金合约 [Fv_~F491
annuity on human life 人寿年金 Qwp2h"t`
antecedent debt 先前的债项
h>p,r\X
ante-dated cheque 倒填日期支票 *?VB/yO=0
anticipated expenditure 预期开支 h,6> ^A
anticipated net profit 预期纯利 c7R&/JV
anticipated revenue 预期收入 I}m>t}QRI_
anti-inflation measure 反通货膨胀措施 Lhrlz,1
anti-inflationary stance 反通货膨胀立场 1^ iLs
apparent deficit 表面赤字 f0YBy<a
apparent financial solvency 表面偿债能力 r%>EiHpCU
apparent partner 表面合伙人 {:KPEN
application for personal assessment 个人入息课税申请书 5kA D vi.
application of fund 资金应用 U[:=7UABU?
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 F%4N/e'L
appointed actuary 委任精算师 :&LV^A
appointed auditor 委任核数师;委任审计师 qQ1D }c@
appointed trustee 委任的受托人 j,Qb'|f5
appointer 委任人 eR/X9<
apportioned pro rata 按比例分摊 rDu?XJA
apportionment 分配;分摊 iRqLLMrn
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~#)9Kl7<X
apportionment formula 分摊方程式 B*P;*re
apportionment of estate duty 遗产税的分摊 k(v &+v
appraisal 估价;评估 s.XxYXR\
appreciable growth 可观增长 nFe
appreciable impact 显着影响 @}uo:b:Q
appreciable increase 可观增长 wUfPnAD.'
appreciation 增值;升值 |tz{Es<`B
appreciation against other currencies 相对其他货币升值 lE!.$L*k
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]mjKF\
appreciation tax 增值税 EW3--33s
appropriation 拨款;拨用;拨付 Xn5LrLM&
appropriation account 拨款帐目 Q5u3~Q'e
Appropriation Bill 拨款法案 >5zD0!bA
appropriation-in-aid system 补助拨款办法 \&U"7gSL
approved assets 核准资产 l{VJaZ $M
approved basket stock 认可一篮子证券 k^K%."INn
approved budget 核准预算 )i\foSbB`V
approved charitable donation 认可慈善捐款 W)Y:2P<.
approved charitable institution 认可慈善机构 !!mGsgnW
approved currency 核准货币;认可货币 AgB$
w4
approved estimates 核准预算 )}vUYTU1
approved estimates of expenditure 核准开支预算 =/ \l=*
approved overseas insurer 核准海外保险人 {UF|-VaG
approved overseas trust company 核准海外信托公司 f9hH{(A
approved pooled investment fund 核准汇集投资基金 |/Y!R>El
approved provident fund scheme 认可公积金计划 l1%*LyD
approved provision 核准拨款 Vg
mYm~y'
approved redeemable share 核准可赎回股份 6;Mv)|FJF
approved regional stock 认可地区性证券 +eop4 |Z
approved retirement scheme 认可退休金计划 \lyHQ-gWhc
approved subordinated loan 核准附属贷款 ,S~A]uH'
arbitrage 套戥;套汇;套利 mXM U
arbitrageur 套戥者;套汇者 q^~w:$^U
arbitrary amount 临时款项 JD AX^]
arrangement 措施;安排;协定 n@S|^cH
arrears 欠款 faZc18M^1
arrears of pay 欠付薪酬 nE:Wl
arrears of revenue 逾期未收税款;逾期未收的帐项 .
ywVGBvJ
articles of association 组织章程;组织细则;组织章程细则 zOJzQZ~
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Hl8\*#;C&>
ascertainment of profit 确定利润 'lgS)m
"Asia Clear" “亚洲结算系统”