allotment 分配;配股 Z5B/|{
allotment notice 股份配售通知;配股通知 51 4Z<omrK
allotment of shares 股份分配 VI_+v[Hk/
allowable 可获宽免;免税的 YJ,*(A18
allowable business loss 可扣除的营业亏损 XA
{F:%
allowable expenses 可扣税的支出 Od{jt7 <j#
allowance 免税额;津贴;备抵;准备金 NYB "jKMk
allowance for debts 债项的免税额 :,
_!pe;H
allowance for depreciation by wear and tear 耗损折旧免税额 I\zemW!
allowance for funeral expenses 殡殓费的免税额 Fp%Ln(/m
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 oa`#RC8N
allowance for repairs and outgoings 修葺及支出方面的免税额 }pawIf4V
allowance to debtor 给债务人的津贴 ()\j
CNLT
alteration of capital 资本更改 |4mVT&63(
alternate trustee 候补受托人 H)>sTST(
amalgamation 合并 vtyx`F
f
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UpfZi9v?W
ambit of charges 征税范围;收费范围 f
~ZEdq8
amended valuation 经修订的估值 2*2:-ocl$
American Commodities Exchange 美国商品交易所 exZLj0kvF
American Express Bank Limited 美国运通银行 {^m Kvc
American Stock Exchange 美国证券交易所 }y6q\#G
amortization 摊销 "0Q1qZ
amount due from banks 存放银行同业的款项 U~H?4Izl=
amount due from banks abroad 存放海外银行同业的款项 x[i `S8D
amount due from holding companies 控股公司欠款 cyQBqG
amount due from local banks 存放本港银行同业的款项 EzpFOqJG
amount due to banks 银行同业的存款 (=c1
amount due to banks abroad 海外银行同业的存款 a#[-*ou`
amount due to holding companies 控股公司存款 ]
fwZAU
amount due to local banks 本港银行同业的存款 3t"4TjAy
amount due to outport banks 外埠银行同业的存款 vFQ,5n;fF
amount for note issue 发行纸币的款额 )`+YCCa6F
amount of bond 担保契据的款额 lH2wG2
amount of consideration 代价款额 qP1FJ89H
amount of contribution 供款数额 <9eu1^g
amount of indebtedness 负债款额 QlEd6^&
amount of principal of the loan 贷款本金额 2@khSWV
amount of rates chargeable 应征差饷数额 J7+w4q~cB`
amount of share capital 股本额 R_N:#K.M
amount of sums assured 承保款额 _#C()Ro*P
amount of variation 变动幅度 73F5d/n
amount of vote 拨款数额 C6
"
amount payable 应付款额 NM#-Af*pg
amount receivable 应收款额 -VT+O+9_A
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1m@^E:w
analysis 分析 1^G{tlA-
ancillary risk 附属风险 'V&Y[7Aeq
annual account 周年帐目;周年帐目报表;年度决算;年结 xDLG=A%]z
annual accounting date 年结日期 #FH[hRo=6
annual allowance 每年免税额;年积金;年度津贴;年津 |E)aT#$f'
annual balance 年度余额 ",Cr,;]
annual disposable income 每年可动用收入 1AD]v<M
annual estimates 周年预算 7cTk@Gq
annual fee 年费 I)SG wt-
annual general meeting 周年大会 z-T{~{q
annual growth rate 年增率;每年增长率 =^;P#kX
annual long-term supplement 长期个案每年补助金 h2Bz F
annual pensionable emolument 可供计算退休金的年薪 s60
TxB
annual report 年报 s!B/WsK
Annual Report on the Consumer Price Index 《消费物价指数年报》 y1f:?L-z
annual return 周年报表;周年申报表;每年报税表格 p&b5% 4P
Annual Return Rules 《周年报表规则》 gm)@c2?.
annual review of consumer prices 每年消费物价回顾 Zjh
2{ :
annual roll-forward basis 逐年延展方式 mY7>(M{
annual salary 年薪 m#7*:i&@Y
annual statement 年度报表;年度决算表 ec3<%+0f
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 S<wj*"|.s
annuitant 年金受益人 N.do "
annuity 年金 OFU/gaO~
annuity contract 年金合约 7^6uG6
annuity on human life 人寿年金 ci9R.U)
antecedent debt 先前的债项 9 ;i\g=
ante-dated cheque 倒填日期支票 |CFRJN-J"
anticipated expenditure 预期开支 T^.Cc--c
anticipated net profit 预期纯利 }T_Te?<&
anticipated revenue 预期收入 F>hZ{
anti-inflation measure 反通货膨胀措施 `I
tyi}
anti-inflationary stance 反通货膨胀立场 zZ-\a[F
apparent deficit 表面赤字 yV_wDeAz
apparent financial solvency 表面偿债能力 Nf41ZT~
apparent partner 表面合伙人 {FO$yw=>
application for personal assessment 个人入息课税申请书 uBrMk
application of fund 资金应用 2}U!:bn(
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 eOT+'[3"
appointed actuary 委任精算师 :
mcYZPX#
appointed auditor 委任核数师;委任审计师 Xd
`vDgD
appointed trustee 委任的受托人 R9+jW'[K
appointer 委任人 Ah69
_>N`S
apportioned pro rata 按比例分摊 #U
mF-c
apportionment 分配;分摊 #KlCZ~s
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8+Llx
apportionment formula 分摊方程式 $.%rAa_H
apportionment of estate duty 遗产税的分摊 Dh4
6o|P
appraisal 估价;评估 dEa<g99[?
appreciable growth 可观增长 i]{1^pKq
appreciable impact 显着影响 4'1m4Ugg
appreciable increase 可观增长 )FN;+"IJ
appreciation 增值;升值 q!~ -(&S
appreciation against other currencies 相对其他货币升值 =@x`?oe v
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,MPB/j^o5!
appreciation tax 增值税 $tqJ/:I
appropriation 拨款;拨用;拨付 |OO in]5
appropriation account 拨款帐目 5*%#o
Appropriation Bill 拨款法案 `_ %S
appropriation-in-aid system 补助拨款办法 ENVk{QE!
approved assets 核准资产 ZD/jX_!t
approved basket stock 认可一篮子证券 pmvT$;7I
approved budget 核准预算 igL<g
approved charitable donation 认可慈善捐款 am1[9g8L
approved charitable institution 认可慈善机构 Y*oDO$6
approved currency 核准货币;认可货币 SymwAS+
approved estimates 核准预算 ] ]U<UJ
approved estimates of expenditure 核准开支预算 qFX~[h8i+
approved overseas insurer 核准海外保险人 @&F@I3`{
approved overseas trust company 核准海外信托公司 )::>q5c
approved pooled investment fund 核准汇集投资基金 G6P)C##ibn
approved provident fund scheme 认可公积金计划 #65^w=Sp}
approved provision 核准拨款 B<?[Mrdxw
approved redeemable share 核准可赎回股份 7R.Q
Ql
approved regional stock 认可地区性证券 W<ZK,kv
approved retirement scheme 认可退休金计划 {~GYj%-^
approved subordinated loan 核准附属贷款 N;oQ^B'
arbitrage 套戥;套汇;套利 3chPY4~A
arbitrageur 套戥者;套汇者 T VmH
arbitrary amount 临时款项 /'2O.d0}.
arrangement 措施;安排;协定 e1myH6$W
arrears 欠款 d$ACDX2
arrears of pay 欠付薪酬 0-Y:v(|.
arrears of revenue 逾期未收税款;逾期未收的帐项 6d[_G$'nk
articles of association 组织章程;组织细则;组织章程细则 .{KjE
g 6
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >I
ascertainment of profit 确定利润 [D"t~QMr
"Asia Clear" “亚洲结算系统”