allotment 分配;配股 h$`#YNd'
allotment notice 股份配售通知;配股通知 "oR@JbdX
allotment of shares 股份分配 wPX*%0]
allowable 可获宽免;免税的 A|L'ih/
allowable business loss 可扣除的营业亏损 #Y2i*:<
allowable expenses 可扣税的支出 3@_Elu
allowance 免税额;津贴;备抵;准备金 {]^O:i
"
allowance for debts 债项的免税额 O(c@PJem
allowance for depreciation by wear and tear 耗损折旧免税额 /`3#4=5-
allowance for funeral expenses 殡殓费的免税额 eklgLU-+fW
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Xh
F_]
allowance for repairs and outgoings 修葺及支出方面的免税额 ~W-cGb3c
allowance to debtor 给债务人的津贴 H}/05e
alteration of capital 资本更改 2z\e\I
alternate trustee 候补受托人 BEUK}T K4
amalgamation 合并 H; Ku
w
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `XJm=/f
ambit of charges 征税范围;收费范围 eVJ^\z:4
amended valuation 经修订的估值 9%tobo@J~n
American Commodities Exchange 美国商品交易所 j/KO|iNL2
American Express Bank Limited 美国运通银行 BhkoSkr
American Stock Exchange 美国证券交易所 lyv4fP
amortization 摊销
s2REt$.q
amount due from banks 存放银行同业的款项 T.ML$"f
amount due from banks abroad 存放海外银行同业的款项 -DjJ",h( $
amount due from holding companies 控股公司欠款 i{Ds&{
amount due from local banks 存放本港银行同业的款项 D=+NxR[
amount due to banks 银行同业的存款 _MuZ4tc
amount due to banks abroad 海外银行同业的存款 _
_Nv0Ru
amount due to holding companies 控股公司存款 ;wHCj$q
amount due to local banks 本港银行同业的存款
QI_4*
amount due to outport banks 外埠银行同业的存款 !q'
4D!I
amount for note issue 发行纸币的款额 S\=1_LDx"
amount of bond 担保契据的款额 YlF%U
Pp
amount of consideration 代价款额 ~b)74M
/
amount of contribution 供款数额 nB5zNyY4
amount of indebtedness 负债款额 =r9r~SR#
amount of principal of the loan 贷款本金额 y >+mc7n
amount of rates chargeable 应征差饷数额 %JyXbv3m,
amount of share capital 股本额 }D;WN@],
amount of sums assured 承保款额 _>yoX
amount of variation 变动幅度 4a''Mi`u
amount of vote 拨款数额 k|xtr&1N.!
amount payable 应付款额 oD.r`]k
amount receivable 应收款额 Qdf=XG
5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .iHn5SGA
analysis 分析 Vzl^Ka'
ancillary risk 附属风险 &JP-O60
annual account 周年帐目;周年帐目报表;年度决算;年结 ?LK 2g
annual accounting date 年结日期 :j^FJ@2_
annual allowance 每年免税额;年积金;年度津贴;年津 }4//@J?:
annual balance 年度余额 qfo
D
annual disposable income 每年可动用收入 p B;3bc
annual estimates 周年预算 r]Lc9dL
annual fee 年费 XYrJ/!*.
annual general meeting 周年大会 8|%^3O 0X
annual growth rate 年增率;每年增长率 nNt1C
annual long-term supplement 长期个案每年补助金 =]C]=
annual pensionable emolument 可供计算退休金的年薪 ,Lr<)p
annual report 年报 n$n7-7
Annual Report on the Consumer Price Index 《消费物价指数年报》 N<(.%<!
annual return 周年报表;周年申报表;每年报税表格 9DQa
PA6
Annual Return Rules 《周年报表规则》 DA&?e~L&H
annual review of consumer prices 每年消费物价回顾 .iD*>M:W
annual roll-forward basis 逐年延展方式 \Ae9\Jp8M
annual salary 年薪 L+}n@B
annual statement 年度报表;年度决算表 {0"YOS`3AX
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 =
#gEB#$x:
annuitant 年金受益人 ^Yj xeNY
annuity 年金 s?R2B)
a
annuity contract 年金合约 ^BQrbY
annuity on human life 人寿年金 G
L{57
antecedent debt 先前的债项 { gbn/{
ante-dated cheque 倒填日期支票 ~@.%m"<.
anticipated expenditure 预期开支 #~O b)q|
anticipated net profit 预期纯利 NKb1LbnZ*y
anticipated revenue 预期收入 X;v$5UKU
anti-inflation measure 反通货膨胀措施 jz58E}
anti-inflationary stance 反通货膨胀立场 mtz#}qD66
apparent deficit 表面赤字 rgmF: C
apparent financial solvency 表面偿债能力 uvP2Wgt
apparent partner 表面合伙人 >K9#3
4hP
application for personal assessment 个人入息课税申请书 v[e:qi&fG
application of fund 资金应用 Z_1U
9+,
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =L;] ;i
appointed actuary 委任精算师 jO*l3:!~ \
appointed auditor 委任核数师;委任审计师 K"j_>63)
appointed trustee 委任的受托人 l
<0}l^C.
appointer 委任人 n_ lo`
apportioned pro rata 按比例分摊 xj5;: g#!
apportionment 分配;分摊 Sf5X3,Uw
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K*UgX(xu4P
apportionment formula 分摊方程式 JM1R ;i6
apportionment of estate duty 遗产税的分摊 b2b?hA'k
appraisal 估价;评估 o*U]v
appreciable growth 可观增长 6`vC1PK^
appreciable impact 显着影响 MUfG?r\t
appreciable increase 可观增长 xk&Jl#v
appreciation 增值;升值 [ i#zP
appreciation against other currencies 相对其他货币升值 iY"l}.7)
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H"ZZ.^"5FV
appreciation tax 增值税 *HEuorl
appropriation 拨款;拨用;拨付 J+d1&Tw&
appropriation account 拨款帐目 =] *.ZH#h
Appropriation Bill 拨款法案 gUyR_5q)8l
appropriation-in-aid system 补助拨款办法 3bnS
W5
approved assets 核准资产 -'~LjA(
approved basket stock 认可一篮子证券
Uf}\p~;
approved budget 核准预算 (=~&+z
approved charitable donation 认可慈善捐款 2^i(gaXUQ
approved charitable institution 认可慈善机构 a5a($D
approved currency 核准货币;认可货币 y ]?V~%
approved estimates 核准预算 ME'|saP
approved estimates of expenditure 核准开支预算
q.,JVGMS
approved overseas insurer 核准海外保险人 Yn8=
approved overseas trust company 核准海外信托公司 >4t+:Ut:
approved pooled investment fund 核准汇集投资基金 xhcK~5C
approved provident fund scheme 认可公积金计划 Kq i4hK
approved provision 核准拨款 (}}S9 K
approved redeemable share 核准可赎回股份 J9~g|5
approved regional stock 认可地区性证券 y!!2WHvE
approved retirement scheme 认可退休金计划 yj^+G
approved subordinated loan 核准附属贷款 [l,Ei?
arbitrage 套戥;套汇;套利 +TXX$)3%
arbitrageur 套戥者;套汇者 bw\@W{a%q
arbitrary amount 临时款项 ?
lP':'P
arrangement 措施;安排;协定 lRXK\xIP ,
arrears 欠款 _a1x\,R|DB
arrears of pay 欠付薪酬 ..rOsg{
arrears of revenue 逾期未收税款;逾期未收的帐项 \L"kV!>
articles of association 组织章程;组织细则;组织章程细则 ;Iq/l%vX
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >,td(= :
ascertainment of profit 确定利润 720D V+o
"Asia Clear" “亚洲结算系统”