allotment 分配;配股 Uj5-x%~
allotment notice 股份配售通知;配股通知 `\( ?^]WLa
allotment of shares 股份分配 t'eaR-
allowable 可获宽免;免税的 cQEUHhRg!
allowable business loss 可扣除的营业亏损 !+SL=xy!{
allowable expenses 可扣税的支出 cKVFykwM
allowance 免税额;津贴;备抵;准备金 mG1~rI
allowance for debts 债项的免税额 M/ 64`lcb
allowance for depreciation by wear and tear 耗损折旧免税额 a&'9[9E1
allowance for funeral expenses 殡殓费的免税额 T<n`i~~
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9"P+K.%
allowance for repairs and outgoings 修葺及支出方面的免税额 ;+~5XLk
allowance to debtor 给债务人的津贴 s[8. l35|
alteration of capital 资本更改 >/n];
fl>8
alternate trustee 候补受托人 &'u|^d
amalgamation 合并 T]\
1gs41
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GxhE5f;
ambit of charges 征税范围;收费范围 72;'8
amended valuation 经修订的估值 9VW/Af
American Commodities Exchange 美国商品交易所 AMyg>n!
American Express Bank Limited 美国运通银行
*H/>96
American Stock Exchange 美国证券交易所 %r|sb=(yT
amortization 摊销 Q+Bl1xl
amount due from banks 存放银行同业的款项 Tf3CyH!k
amount due from banks abroad 存放海外银行同业的款项 Ll|-CY $
amount due from holding companies 控股公司欠款 Z:{|
?4
amount due from local banks 存放本港银行同业的款项 ] hT\"5&6
amount due to banks 银行同业的存款 {.LJ(|(Mz
amount due to banks abroad 海外银行同业的存款 c4AJ`f.5
amount due to holding companies 控股公司存款 K$Bv4_|x
amount due to local banks 本港银行同业的存款 #&.Znk:@.f
amount due to outport banks 外埠银行同业的存款 K+~?yOQj
amount for note issue 发行纸币的款额 hNXZL>6
amount of bond 担保契据的款额 A}lxJ5h0
amount of consideration 代价款额 ]$g07 7o
amount of contribution 供款数额 iDDJJ>F26
amount of indebtedness 负债款额 ~|"Vl<9
amount of principal of the loan 贷款本金额 ]zYIblpde
amount of rates chargeable 应征差饷数额 +<Gp >c
amount of share capital 股本额 +QN4hJK
amount of sums assured 承保款额 DZqG7p$u4i
amount of variation 变动幅度 2.Z#\6Vj
amount of vote 拨款数额 i"V.$|,
amount payable 应付款额 x+Yo#u22
amount receivable 应收款额 o<5`uV!f
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q>$B.z
analysis 分析 XHA|v
^
ancillary risk 附属风险 qiet
<F
annual account 周年帐目;周年帐目报表;年度决算;年结 J=-z~\f56
annual accounting date 年结日期 B :%Vq2`
annual allowance 每年免税额;年积金;年度津贴;年津 {|oWU8.
l
annual balance 年度余额 G
y[5'J`
annual disposable income 每年可动用收入 YXp\C"~g
annual estimates 周年预算 P6_Hz!vE
annual fee 年费 N5K(yY_T
annual general meeting 周年大会 b
"X1
annual growth rate 年增率;每年增长率 !Q"L)%)'A
annual long-term supplement 长期个案每年补助金 (wL$h5SG
annual pensionable emolument 可供计算退休金的年薪 e\X[\ve
annual report 年报 pJFn
8&!J
Annual Report on the Consumer Price Index 《消费物价指数年报》 =bh: U90y
annual return 周年报表;周年申报表;每年报税表格 %fF,Fnf2
Annual Return Rules 《周年报表规则》 }36A eJ7L
annual review of consumer prices 每年消费物价回顾 ] !*
K|?VL
annual roll-forward basis 逐年延展方式 %ap]\o$^4
annual salary 年薪 6],?Y+_;)L
annual statement 年度报表;年度决算表 ~+{*KPiD
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )bg |l?
annuitant 年金受益人 lq.:/_m0
annuity 年金 U LS>v
annuity contract 年金合约 ~0,v Q
annuity on human life 人寿年金 mo<*h&;&
antecedent debt 先前的债项 pmP~1=3
ante-dated cheque 倒填日期支票 Do(G;D`h+_
anticipated expenditure 预期开支 7KiraKb|
anticipated net profit 预期纯利
g#i~^4-1
anticipated revenue 预期收入 gE #|eiu
anti-inflation measure 反通货膨胀措施 V06*qQ[
anti-inflationary stance 反通货膨胀立场 oQ,n?on
apparent deficit 表面赤字 <%.%
q
apparent financial solvency 表面偿债能力 07SW$INb
apparent partner 表面合伙人 6)sKg{H
application for personal assessment 个人入息课税申请书 J,,VKA&
application of fund 资金应用 2W0nA t
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 EPW4
h/I
appointed actuary 委任精算师 zx<t{e7
appointed auditor 委任核数师;委任审计师 :JSxsA6k
appointed trustee 委任的受托人 I._ A
appointer 委任人 n`^jNXE
apportioned pro rata 按比例分摊 Xj]9/?B?
apportionment 分配;分摊 @"s<0T^H
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *Z"cXg^ti
apportionment formula 分摊方程式 {3KY:%6qj
apportionment of estate duty 遗产税的分摊 s2L]H
appraisal 估价;评估 8/p ]'BLf
appreciable growth 可观增长 lO\HchGzB
appreciable impact 显着影响 PW@ :fM:q
appreciable increase 可观增长 JjZB!Lg=
appreciation 增值;升值 `<>#;%
appreciation against other currencies 相对其他货币升值 }],l m
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f~l pa7
appreciation tax 增值税 nZ=[6?
appropriation 拨款;拨用;拨付 #NyO'
appropriation account 拨款帐目 $G <r2lPy
Appropriation Bill 拨款法案 zW\a)~E
appropriation-in-aid system 补助拨款办法 R<1%Gdz
approved assets 核准资产 E[t[R<v,P!
approved basket stock 认可一篮子证券 `\:Ede
approved budget 核准预算 +h-% {
approved charitable donation 认可慈善捐款 }{+?>!qD t
approved charitable institution 认可慈善机构 7}qxWz
approved currency 核准货币;认可货币 M5RN Z%
approved estimates 核准预算 #SHJ0+)o
approved estimates of expenditure 核准开支预算 F
]X<q uuL
approved overseas insurer 核准海外保险人 [3=Y 9P:
approved overseas trust company 核准海外信托公司 hTO5*5]0zP
approved pooled investment fund 核准汇集投资基金 dSjO12b
approved provident fund scheme 认可公积金计划 @
G]*]rkKb
approved provision 核准拨款 vy2<'V*y}
approved redeemable share 核准可赎回股份 r=.@APZB
approved regional stock 认可地区性证券 k
t`ln
approved retirement scheme 认可退休金计划
FnVW%fh
approved subordinated loan 核准附属贷款 5f_x.~ymA
arbitrage 套戥;套汇;套利 {
#B/4
arbitrageur 套戥者;套汇者 ^%%Rf
arbitrary amount 临时款项 J|jvqt9C
arrangement 措施;安排;协定 tHaHBx1P
arrears 欠款 z z]~IxQ
arrears of pay 欠付薪酬 LV9R ]
arrears of revenue 逾期未收税款;逾期未收的帐项 P;(@"gD8z5
articles of association 组织章程;组织细则;组织章程细则 ~9rNP{
+
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 q9x@Pc29d
ascertainment of profit 确定利润 F+VNrt-
"Asia Clear" “亚洲结算系统”