allotment 分配;配股 a<cwrDZ
allotment notice 股份配售通知;配股通知 <b 5DX
allotment of shares 股份分配 \J'}CX*aQ
allowable 可获宽免;免税的 G|6qL
allowable business loss 可扣除的营业亏损 Y|Iq~Qy~
allowable expenses 可扣税的支出 TW|K.t@5#H
allowance 免税额;津贴;备抵;准备金 Kk3+ ]W<
allowance for debts 债项的免税额 m1$tf
^
allowance for depreciation by wear and tear 耗损折旧免税额 {bj!]j
allowance for funeral expenses 殡殓费的免税额 55S s%$k@
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2t= =<x
allowance for repairs and outgoings 修葺及支出方面的免税额 c=m'I>A
allowance to debtor 给债务人的津贴 [doEArwn
alteration of capital 资本更改 %OQdUH4x
alternate trustee 候补受托人 JEUU~L;
amalgamation 合并 FI.te3i?7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fY<#KM6X
ambit of charges 征税范围;收费范围 NL21se
amended valuation 经修订的估值 l;-Ml{}|0
American Commodities Exchange 美国商品交易所 *z0!=>(
American Express Bank Limited 美国运通银行 i%2u>Ni^
American Stock Exchange 美国证券交易所 SUS=sR/N
amortization 摊销 VotC YJ
amount due from banks 存放银行同业的款项 `DM%a~^yg
amount due from banks abroad 存放海外银行同业的款项 I G1];vX
amount due from holding companies 控股公司欠款 fz'qB-F
Y
amount due from local banks 存放本港银行同业的款项 c_8&4
amount due to banks 银行同业的存款 Dqy`7?Kn
amount due to banks abroad 海外银行同业的存款 #QNN;&L]R
amount due to holding companies 控股公司存款 (t&RFzE?G
amount due to local banks 本港银行同业的存款 F*72g)hVh
amount due to outport banks 外埠银行同业的存款 @G5T8qwN
amount for note issue 发行纸币的款额 VAPeMO
ck
amount of bond 担保契据的款额 \xYVnjG,
amount of consideration 代价款额 <jh4P!\&j
amount of contribution 供款数额 UU=]lWib
amount of indebtedness 负债款额 fO<40!%9cQ
amount of principal of the loan 贷款本金额 VfU"%0x
amount of rates chargeable 应征差饷数额 `YhGd?uu$
amount of share capital 股本额 )Sn0Y B
amount of sums assured 承保款额 0 R6:3fV6R
amount of variation 变动幅度 (bwD:G9
amount of vote 拨款数额 wZvv5:jKpu
amount payable 应付款额 o'2eSm0H
amount receivable 应收款额 !%>RHh[
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yy *=@qu>g
analysis 分析 "\4W])30
ancillary risk 附属风险 s.J4&2Q
annual account 周年帐目;周年帐目报表;年度决算;年结 zWY988fX0
annual accounting date 年结日期 *X0>Ru[
annual allowance 每年免税额;年积金;年度津贴;年津 3H2~?CaJ
annual balance 年度余额 J0xHpe
annual disposable income 每年可动用收入 l=?e0d>O
annual estimates 周年预算 [LoQYDku
annual fee 年费 Fh #QS'[
annual general meeting 周年大会 [.#nM
annual growth rate 年增率;每年增长率 omE- c
annual long-term supplement 长期个案每年补助金 IO)B3,g
annual pensionable emolument 可供计算退休金的年薪 P6+ B!pY
annual report 年报 uw;Sfx,s
Annual Report on the Consumer Price Index 《消费物价指数年报》 o/pw=R/):
annual return 周年报表;周年申报表;每年报税表格 yE}\4_0I/
Annual Return Rules 《周年报表规则》 a?[[F{X9^
annual review of consumer prices 每年消费物价回顾 )qy?x7
annual roll-forward basis 逐年延展方式 aTcz5g0"
annual salary 年薪 * %D_\0;
annual statement 年度报表;年度决算表 {JE [
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 EI_-5Tt RD
annuitant 年金受益人 '1mk;%
annuity 年金 $|K:
9
annuity contract 年金合约 BA@E
annuity on human life 人寿年金 ocGrB)7eD
antecedent debt 先前的债项 :nx+(xgw
ante-dated cheque 倒填日期支票 sq|\!T
anticipated expenditure 预期开支 YBt=8`r
anticipated net profit 预期纯利 9nFL70
anticipated revenue 预期收入 c
p"K ?)
anti-inflation measure 反通货膨胀措施 ZHTi4JY
anti-inflationary stance 反通货膨胀立场 K_YrdA)6
apparent deficit 表面赤字 m23"xnRB
apparent financial solvency 表面偿债能力 P< OH{l
apparent partner 表面合伙人 |] 7c&`
application for personal assessment 个人入息课税申请书 0'o[2,
application of fund 资金应用 3](hMk,}
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 UoxlEec
appointed actuary 委任精算师 E ;Z(v
appointed auditor 委任核数师;委任审计师 +ktv:d
appointed trustee 委任的受托人 3x~7N
appointer 委任人 Ci`o;KVj
apportioned pro rata 按比例分摊 #`iEb iSq
apportionment 分配;分摊 _vTr?jjfK
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &%2^B[{
apportionment formula 分摊方程式 8pnD6Lp>
apportionment of estate duty 遗产税的分摊 Spn[:u @
appraisal 估价;评估 VrIN.x
appreciable growth 可观增长 OAXA<
appreciable impact 显着影响 nM[yBA
appreciable increase 可观增长 n]g"H
appreciation 增值;升值 aE~T!h
appreciation against other currencies 相对其他货币升值 s#^0[ Rt
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u@Hz7Q}
P
appreciation tax 增值税 m)A:w.o
appropriation 拨款;拨用;拨付 x?L0R{?WW
appropriation account 拨款帐目 z|pt)Xl
Appropriation Bill 拨款法案 xJ>5 ol
appropriation-in-aid system 补助拨款办法 J
8
KiL
approved assets 核准资产 _r:Fmn_%-
approved basket stock 认可一篮子证券 G_+/ e]P
approved budget 核准预算 cZVx4y%kz
approved charitable donation 认可慈善捐款 L3b0e_8>R
approved charitable institution 认可慈善机构 W&hW N9iR
approved currency 核准货币;认可货币 k[f2`o=
approved estimates 核准预算 [/a
AH<9b
approved estimates of expenditure 核准开支预算 y8YsS4E^Q
approved overseas insurer 核准海外保险人 (WHgB0{
approved overseas trust company 核准海外信托公司 L-9fo-
approved pooled investment fund 核准汇集投资基金 8&JB_%Gb
approved provident fund scheme 认可公积金计划 iq' PeVo
approved provision 核准拨款 +u|"q+p
approved redeemable share 核准可赎回股份 r D@*xMW
approved regional stock 认可地区性证券 2E1`r@L
approved retirement scheme 认可退休金计划 _y4O2n[e
approved subordinated loan 核准附属贷款 }uma<b
arbitrage 套戥;套汇;套利 v~ >Bbe
arbitrageur 套戥者;套汇者 S<7!<]F-
arbitrary amount 临时款项 ,zgz7
arrangement 措施;安排;协定 yksnsHs}d
arrears 欠款 ==Egy:<:Q
arrears of pay 欠付薪酬 G2|jS@L#
arrears of revenue 逾期未收税款;逾期未收的帐项 xt}.0dC!/%
articles of association 组织章程;组织细则;组织章程细则 T\9[PX<
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 xt|^~~ /
ascertainment of profit 确定利润 YYpC!)
"Asia Clear" “亚洲结算系统”