allotment 分配;配股 7OPRf9+o
allotment notice 股份配售通知;配股通知 WK#c* rsij
allotment of shares 股份分配 Ix@nRc'
allowable 可获宽免;免税的 A)#Fyde
allowable business loss 可扣除的营业亏损 OSJL,F,
allowable expenses 可扣税的支出 zo
]-,u
allowance 免税额;津贴;备抵;准备金 fn5!Nr ,
allowance for debts 债项的免税额 ubKp
P
%Z
allowance for depreciation by wear and tear 耗损折旧免税额
u7&5t
allowance for funeral expenses 殡殓费的免税额 6/0bis
H
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 iII%!f?{[
allowance for repairs and outgoings 修葺及支出方面的免税额 NwKj@ Jos
allowance to debtor 给债务人的津贴 !6 kn>447Y
alteration of capital 资本更改 ]P_yN:~
alternate trustee 候补受托人 Z0 c|;
amalgamation 合并 U@}r?!)"f
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2/))Y\~
ambit of charges 征税范围;收费范围 ,{'ZP_
amended valuation 经修订的估值 b$/7rVH!
American Commodities Exchange 美国商品交易所 n&Q0V.
American Express Bank Limited 美国运通银行 Q}^qu6
American Stock Exchange 美国证券交易所 gd0a,_`M
amortization 摊销 Nc^:v/(P
amount due from banks 存放银行同业的款项 (V}?y:)
amount due from banks abroad 存放海外银行同业的款项 (F#2z\$;
amount due from holding companies 控股公司欠款 ayg^js2,
amount due from local banks 存放本港银行同业的款项
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amount due to banks 银行同业的存款 H:q;IYE+a
amount due to banks abroad 海外银行同业的存款 U*BI/wZ
amount due to holding companies 控股公司存款 KO))2GET
amount due to local banks 本港银行同业的存款 #=ko4?Wr(
amount due to outport banks 外埠银行同业的存款 bhKe"#m|S
amount for note issue 发行纸币的款额 XCGK&OGI
amount of bond 担保契据的款额 /i"1e:cK
amount of consideration 代价款额 F\<{:wu
amount of contribution 供款数额 ]0")iY_
amount of indebtedness 负债款额 C)cuy7<
amount of principal of the loan 贷款本金额 rj2
9$d?Y9
amount of rates chargeable 应征差饷数额 <.
V*]g/;
amount of share capital 股本额 [KEw5-=i@
amount of sums assured 承保款额 V|2[>\Cv
amount of variation 变动幅度
[1e/@eC5
amount of vote 拨款数额 ~qE:Nz0@
amount payable 应付款额 bc6|]kB:
amount receivable 应收款额 #,SPV&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3[R[`l]v?
analysis 分析 ! ^aJS'aq
ancillary risk 附属风险 HC$}KoZkC
annual account 周年帐目;周年帐目报表;年度决算;年结 SS&G<3Ke
annual accounting date 年结日期 fKkS_c
2
annual allowance 每年免税额;年积金;年度津贴;年津 #_'^oGz`
annual balance 年度余额 LO,:k+&A+
annual disposable income 每年可动用收入 NC"X{$o2
annual estimates 周年预算 ^aqBL
annual fee 年费 DNRWE1P2bg
annual general meeting 周年大会 T9Y
rB
annual growth rate 年增率;每年增长率 cZ,}1?!
annual long-term supplement 长期个案每年补助金 G4EuW *~
annual pensionable emolument 可供计算退休金的年薪 6^ ,;^
annual report 年报 Nfd'|#
Annual Report on the Consumer Price Index 《消费物价指数年报》 I7;|`jN5K
annual return 周年报表;周年申报表;每年报税表格 !!)NER-dv
Annual Return Rules 《周年报表规则》 p%+'iDb
annual review of consumer prices 每年消费物价回顾 PSU}fo
annual roll-forward basis 逐年延展方式 :f0
#4'f
annual salary 年薪 <SSkCw
annual statement 年度报表;年度决算表 ]&"01M~+K
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 >UXNR`?
annuitant 年金受益人 XrGP]k6.^
annuity 年金 b%xG^jUXsX
annuity contract 年金合约 nx5I
annuity on human life 人寿年金 XJA];9^
antecedent debt 先前的债项 V?n=yg
ante-dated cheque 倒填日期支票 -]Aqt/w"l
anticipated expenditure 预期开支 _rW75n=3b7
anticipated net profit 预期纯利 ugs9>`fF&
anticipated revenue 预期收入 ;y-sd?pAk
anti-inflation measure 反通货膨胀措施 qy/t<2'
anti-inflationary stance 反通货膨胀立场 O0sLcuT$
apparent deficit 表面赤字 H
;)B5C
apparent financial solvency 表面偿债能力 !{b4+!@p
apparent partner 表面合伙人 OgCz[QXr_
application for personal assessment 个人入息课税申请书 (JT
273
application of fund 资金应用 ?:i,%]zxC
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 Oh,]"(+
appointed actuary 委任精算师 1P G"IaOb
appointed auditor 委任核数师;委任审计师 Cq}E5M
appointed trustee 委任的受托人 3qy4nPg
appointer 委任人 z6 .^a-sU5
apportioned pro rata 按比例分摊 1;~|[C
apportionment 分配;分摊 CEBa,hp@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pL,l
apportionment formula 分摊方程式 `r&]Ydu:
apportionment of estate duty 遗产税的分摊 9`7>"[=P
appraisal 估价;评估 #@P0i^pFTB
appreciable growth 可观增长 @jKB[S;JSn
appreciable impact 显着影响 +77B656
appreciable increase 可观增长 f7&9IW`7F^
appreciation 增值;升值 pz]!T'
appreciation against other currencies 相对其他货币升值 *rA]q' jM
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )Cd.1X8
appreciation tax 增值税 -]Q\G
appropriation 拨款;拨用;拨付 Dv~jVI Xu
appropriation account 拨款帐目 (btmg<WT"
Appropriation Bill 拨款法案 _P*QX
appropriation-in-aid system 补助拨款办法 zxeT{AFPr?
approved assets 核准资产 $t0JfDd6Ky
approved basket stock 认可一篮子证券 k&17 (Tv$
approved budget 核准预算 Y;ki
U
approved charitable donation 认可慈善捐款 LHSbc!Y'.
approved charitable institution 认可慈善机构 E[<*Al+N
approved currency 核准货币;认可货币 U+&Eps&NI
approved estimates 核准预算 #Sg"/Cc
approved estimates of expenditure 核准开支预算 d-TpY*v
approved overseas insurer 核准海外保险人 I8uFMP
approved overseas trust company 核准海外信托公司 .sD=k3d
approved pooled investment fund 核准汇集投资基金 R$;TX^r'o&
approved provident fund scheme 认可公积金计划 \jx3Fs:Q
approved provision 核准拨款 BO.Db``
approved redeemable share 核准可赎回股份 ?/8V%PL~$
approved regional stock 认可地区性证券 U_WO<uhC
approved retirement scheme 认可退休金计划 1:J+`mzpl
approved subordinated loan 核准附属贷款 hw=~%f;
arbitrage 套戥;套汇;套利 /O~Np|~v
arbitrageur 套戥者;套汇者 8#/y`ul
arbitrary amount 临时款项 PlCj<b1D:
arrangement 措施;安排;协定 OsKtxtLO
arrears 欠款 /@I`V?Q!a
arrears of pay 欠付薪酬 8 #:k
arrears of revenue 逾期未收税款;逾期未收的帐项 5GGO:
articles of association 组织章程;组织细则;组织章程细则 YLuf2ja}X
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L$,yEMCe
ascertainment of profit 确定利润 U>DCra;
"Asia Clear" “亚洲结算系统”