allotment 分配;配股 E@l@f
allotment notice 股份配售通知;配股通知 { i4`-w
allotment of shares 股份分配 Se\iMs
allowable 可获宽免;免税的 Y{@foIZ
allowable business loss 可扣除的营业亏损 u@+^lRGFh
allowable expenses 可扣税的支出 .)1u0 (?
allowance 免税额;津贴;备抵;准备金 BvH I}=
allowance for debts 债项的免税额 CPY|rV
allowance for depreciation by wear and tear 耗损折旧免税额 AT2D+Hi=E
allowance for funeral expenses 殡殓费的免税额 1-<?EOYaE
allowance for inflation 为通货膨胀而预留的款项;通胀准备金
?i!d00X
allowance for repairs and outgoings 修葺及支出方面的免税额 x
#|t#N%
allowance to debtor 给债务人的津贴 4
'vjU6gW
alteration of capital 资本更改 %+;am Rb
alternate trustee 候补受托人 `d
x.<R#,
amalgamation 合并 c"Q9ob
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $%ztP
Ta
ambit of charges 征税范围;收费范围 &4M,)Q (
amended valuation 经修订的估值 f,3K;S-he:
American Commodities Exchange 美国商品交易所 _?bF;R
American Express Bank Limited 美国运通银行 KEq48+j
American Stock Exchange 美国证券交易所 9):^[Wkx
amortization 摊销 Z%SDN"+'g
amount due from banks 存放银行同业的款项 nA=E|$1
amount due from banks abroad 存放海外银行同业的款项 3
XUsw1,[
amount due from holding companies 控股公司欠款 I=YZ!* f/`
amount due from local banks 存放本港银行同业的款项 :0o]#7
amount due to banks 银行同业的存款 I Vw'YtZ
amount due to banks abroad 海外银行同业的存款 92*"3)
amount due to holding companies 控股公司存款 /q"8sj/
amount due to local banks 本港银行同业的存款 3Ea/)EB]
amount due to outport banks 外埠银行同业的存款 Xc
g+ SOB
amount for note issue 发行纸币的款额 )Oj{x0{\Q
amount of bond 担保契据的款额 ,twm)%caU
amount of consideration 代价款额 qx?0]!x
amount of contribution 供款数额 :ee'|c
amount of indebtedness 负债款额 i[vOpg]J
amount of principal of the loan 贷款本金额 H1
vToIP%
amount of rates chargeable 应征差饷数额 ZM57(D
amount of share capital 股本额 bHzH0v]:
amount of sums assured 承保款额 $n::w c
amount of variation 变动幅度 1%N[DA^<\
amount of vote 拨款数额 ^VjF W
amount payable 应付款额 !Bhs8eGr3
amount receivable 应收款额 l<s6Uu"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AUr~b3< 6
analysis 分析 "z{rC}
ancillary risk 附属风险 :HH3=.qAp`
annual account 周年帐目;周年帐目报表;年度决算;年结 .wQM_RZJ
annual accounting date 年结日期 ^4a|gc
annual allowance 每年免税额;年积金;年度津贴;年津 fZxEE~Q1
annual balance 年度余额 E*}1_,q)
annual disposable income 每年可动用收入 G"*ch$:
annual estimates 周年预算 6CNxb
annual fee 年费 iE"+-z\U
annual general meeting 周年大会 /)XN^Jwa;m
annual growth rate 年增率;每年增长率 [nB4s+NX
annual long-term supplement 长期个案每年补助金 aByd,uSe)_
annual pensionable emolument 可供计算退休金的年薪 c7
O$< F
annual report 年报 #pWeMt'
Annual Report on the Consumer Price Index 《消费物价指数年报》 p9*Ak
U&]
annual return 周年报表;周年申报表;每年报税表格 PW"uPn
Annual Return Rules 《周年报表规则》 aq.Lnbi/X
annual review of consumer prices 每年消费物价回顾 ;PWx#v+vwF
annual roll-forward basis 逐年延展方式 Y;>D"C..
annual salary 年薪 Y:]m~-T
annual statement 年度报表;年度决算表 FYX"q-Z
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 ]"VxEpqhM
annuitant 年金受益人 )~ghb"K
annuity 年金 I+']av8e
annuity contract 年金合约 # 4;(^`?
annuity on human life 人寿年金 yFjjpEpnFt
antecedent debt 先前的债项 1t< nm)
ante-dated cheque 倒填日期支票 ;.&k zzvJ
anticipated expenditure 预期开支 `z?h=
&N
anticipated net profit 预期纯利 TX$4x~:
anticipated revenue 预期收入 ngC^@*XAw9
anti-inflation measure 反通货膨胀措施 a0
8Wt
anti-inflationary stance 反通货膨胀立场 "|<U`3y6
apparent deficit 表面赤字 9?4:},FRmE
apparent financial solvency 表面偿债能力 SuFGIb7E
apparent partner 表面合伙人 }MW+K&sIh
application for personal assessment 个人入息课税申请书 @Avve8S
application of fund 资金应用 I9O%/^5^[w
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Q;y)6+VU4
appointed actuary 委任精算师 ECr}7R%
appointed auditor 委任核数师;委任审计师 /DoSU>%hK
appointed trustee 委任的受托人
Ula
h!s
appointer 委任人 S$ Z?T
apportioned pro rata 按比例分摊 r Zg(%6@
apportionment 分配;分摊 #-8%g{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V&Q_iE
apportionment formula 分摊方程式 A
Nq3r(
apportionment of estate duty 遗产税的分摊 ZFNg+H/k
appraisal 估价;评估 W*
^_Ul|
appreciable growth 可观增长 (e_ l1O?
appreciable impact 显着影响 84A:Rd'k3)
appreciable increase 可观增长 Y>SpV_H%
appreciation 增值;升值 ~+CEek
appreciation against other currencies 相对其他货币升值 jAak,[~;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h8hyQd$!
appreciation tax 增值税 p&k%d, *
appropriation 拨款;拨用;拨付 SGK
5
appropriation account 拨款帐目 V2
>+s
y
Appropriation Bill 拨款法案 #&K? N
appropriation-in-aid system 补助拨款办法 $nr=4'yZ
approved assets 核准资产 ErxvGB(2
approved basket stock 认可一篮子证券 r2T$
;m.
approved budget 核准预算 UT_kw}1
o
approved charitable donation 认可慈善捐款 '9@AhiNV
approved charitable institution 认可慈善机构 /Csk"IfuO
approved currency 核准货币;认可货币 /_1q)`NYy
approved estimates 核准预算 W:JR\KKU
approved estimates of expenditure 核准开支预算 /z`.- D(
approved overseas insurer 核准海外保险人 gubw&W
approved overseas trust company 核准海外信托公司 Q#zU0K*^
approved pooled investment fund 核准汇集投资基金 a g6[Nk
approved provident fund scheme 认可公积金计划 QzS=oiL
approved provision 核准拨款 W#kd[Wi
approved redeemable share 核准可赎回股份 $
D.*r*c6
approved regional stock 认可地区性证券 m{f+!
approved retirement scheme 认可退休金计划 1|:'jK#gE
approved subordinated loan 核准附属贷款 ;e6L@)dp9
arbitrage 套戥;套汇;套利 fLZ mQO
arbitrageur 套戥者;套汇者 HutQx
arbitrary amount 临时款项 h?p!uQ
arrangement 措施;安排;协定 KzQuLD(e
arrears 欠款 uc aa;zj
arrears of pay 欠付薪酬 yM('!iG*/
arrears of revenue 逾期未收税款;逾期未收的帐项 lUd4`r"
articles of association 组织章程;组织细则;组织章程细则 x27$h)R0v
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Zi{vEI ]
ascertainment of profit 确定利润 %OOy90b2
"Asia Clear" “亚洲结算系统”