allotment 分配;配股 Tt0]G_
allotment notice 股份配售通知;配股通知 ]tK<[8Y
allotment of shares 股份分配 g fv?#mp
allowable 可获宽免;免税的 ^?0WE
allowable business loss 可扣除的营业亏损 [9CBTSr
allowable expenses 可扣税的支出 :Ot5W
allowance 免税额;津贴;备抵;准备金 H0lAu]~R_W
allowance for debts 债项的免税额 Vc|QW
allowance for depreciation by wear and tear 耗损折旧免税额 F+Hmp\rM#
allowance for funeral expenses 殡殓费的免税额 :(jovse\
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 x2]chN
allowance for repairs and outgoings 修葺及支出方面的免税额 Xdf;'|HO
allowance to debtor 给债务人的津贴 <e8
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alteration of capital 资本更改 |2X+( F Ed
alternate trustee 候补受托人 :bp8S@
amalgamation 合并 ss7Z-A 4z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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ambit of charges 征税范围;收费范围 <^A1.o<GN
amended valuation 经修订的估值 Q@l.p-:^U
American Commodities Exchange 美国商品交易所 ^zS|O]Tx
American Express Bank Limited 美国运通银行 N*hx;k9
American Stock Exchange 美国证券交易所 [ 3SbWwg
amortization 摊销 6CWm;%B#G
amount due from banks 存放银行同业的款项 i'Q 4touy
amount due from banks abroad 存放海外银行同业的款项 7LW%:0
amount due from holding companies 控股公司欠款 _3Q8R
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amount due from local banks 存放本港银行同业的款项 !Ie={BpzbZ
amount due to banks 银行同业的存款
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amount due to banks abroad 海外银行同业的存款 K&vqk/JW1
amount due to holding companies 控股公司存款 { r8H5X
amount due to local banks 本港银行同业的存款 )d?L*X~y'
amount due to outport banks 外埠银行同业的存款 tj!~7lo
amount for note issue 发行纸币的款额 QW@`4W0F
amount of bond 担保契据的款额 uchz<z1
amount of consideration 代价款额 V0$:t^^
amount of contribution 供款数额 XM*%n8q7#N
amount of indebtedness 负债款额 !RdubM
amount of principal of the loan 贷款本金额 ^
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amount of rates chargeable 应征差饷数额 Nf{tC9l
amount of share capital 股本额 Q|HOy8O}Z
amount of sums assured 承保款额
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amount of variation 变动幅度 :j#Fq
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amount of vote 拨款数额 2Yd;#i)
amount payable 应付款额 >9]i#So^
amount receivable 应收款额 >_?Waz%
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wd~!j
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analysis 分析 *[['X%f
ancillary risk 附属风险 2SVJKX_V+
annual account 周年帐目;周年帐目报表;年度决算;年结 K0?:?>*b#
annual accounting date 年结日期 M)CE%
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annual allowance 每年免税额;年积金;年度津贴;年津 6/ thhP3`-
annual balance 年度余额 < G:G/
annual disposable income 每年可动用收入 7
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annual estimates 周年预算 ?qjlWCV|e
annual fee 年费 W[tX%B
annual general meeting 周年大会 (
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annual growth rate 年增率;每年增长率 MXU8QVSY"
annual long-term supplement 长期个案每年补助金 8klu*
annual pensionable emolument 可供计算退休金的年薪 q--;5"=S
annual report 年报 u~
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Annual Report on the Consumer Price Index 《消费物价指数年报》 |nj,]pA
annual return 周年报表;周年申报表;每年报税表格 p8MPn>h<
Annual Return Rules 《周年报表规则》 1
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annual review of consumer prices 每年消费物价回顾 iPPW_Q9x
annual roll-forward basis 逐年延展方式 pO_L,~<
annual salary 年薪 n$y)F} .-
annual statement 年度报表;年度决算表 o}K!p%5_
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 ep2#a#&'
annuitant 年金受益人 (>Tq
annuity 年金 VZArdXTP
annuity contract 年金合约 'hi.$G_R
annuity on human life 人寿年金 n XOJ
antecedent debt 先前的债项 ta 66AE
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ante-dated cheque 倒填日期支票 PKM8MY
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anticipated expenditure 预期开支 S>pbplE
anticipated net profit 预期纯利 YAf`Fnmw
anticipated revenue 预期收入 mxV0"$'Fm
anti-inflation measure 反通货膨胀措施 `by\@xQ)
anti-inflationary stance 反通货膨胀立场 AGxG*KuZ
apparent deficit 表面赤字 +8AGs,
apparent financial solvency 表面偿债能力 IZkQmA=
apparent partner 表面合伙人 k/ 9S
application for personal assessment 个人入息课税申请书 )tyhf(p6
application of fund 资金应用 eD481r
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 #\]:lr{>?4
appointed actuary 委任精算师 m:7$"oq|
appointed auditor 委任核数师;委任审计师 MdOQEWJ$|
appointed trustee 委任的受托人 }vbs6u
appointer 委任人 .:b|imgiv
apportioned pro rata 按比例分摊 gOA
apportionment 分配;分摊 ED={OZD8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }t[?g)"M#-
apportionment formula 分摊方程式 ,:QzF"MV
apportionment of estate duty 遗产税的分摊 @;we4G
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appraisal 估价;评估 X^U)j
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appreciable growth 可观增长 #X(KW&;m
appreciable impact 显着影响 ?p8(Uc#73
appreciable increase 可观增长
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appreciation 增值;升值 ,wN>,(
appreciation against other currencies 相对其他货币升值 Wm/0Y'$r&k
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ni@N/Z?!pA
appreciation tax 增值税 Ty21-0F
appropriation 拨款;拨用;拨付
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appropriation account 拨款帐目 Qf|=xV,F
Appropriation Bill 拨款法案 y[s* %yP3l
appropriation-in-aid system 补助拨款办法 7aJLC!
approved assets 核准资产 M@V.?;F},
approved basket stock 认可一篮子证券 C]tHk)<|42
approved budget 核准预算 ;:[!I ]E0
approved charitable donation 认可慈善捐款 6mnj!p]3
approved charitable institution 认可慈善机构 /^kZ}}9baU
approved currency 核准货币;认可货币 _BV'J92.
approved estimates 核准预算 B%c):`w8]
approved estimates of expenditure 核准开支预算 #mNM5(o
approved overseas insurer 核准海外保险人 >+w(%;i;
approved overseas trust company 核准海外信托公司
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approved pooled investment fund 核准汇集投资基金 WvN!8*XFM
approved provident fund scheme 认可公积金计划 tf?u ;n
approved provision 核准拨款 .&A
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approved redeemable share 核准可赎回股份 s 9,?"\0Zm
approved regional stock 认可地区性证券 rTiW
approved retirement scheme 认可退休金计划 Sxrbhnx
approved subordinated loan 核准附属贷款 "0F =txduS
arbitrage 套戥;套汇;套利 4Lo8Eue
arbitrageur 套戥者;套汇者 O3JN?25s
arbitrary amount 临时款项 0B^0,d(s
arrangement 措施;安排;协定 Lzzf`jN]
arrears 欠款 S(^*DV
arrears of pay 欠付薪酬 OKU9v{
arrears of revenue 逾期未收税款;逾期未收的帐项 #-ioLt%
articles of association 组织章程;组织细则;组织章程细则 xHv<pza:
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +1Ha,Ok
ascertainment of profit 确定利润 5TqT`XTzm
"Asia Clear" “亚洲结算系统”