allotment 分配;配股 [q+39
allotment notice 股份配售通知;配股通知 PS<tS_.
allotment of shares 股份分配 _~#C $-T
allowable 可获宽免;免税的 HOQ
_T4
allowable business loss 可扣除的营业亏损 "}x70q'>S
allowable expenses 可扣税的支出 3<'Q`H >
allowance 免税额;津贴;备抵;准备金 Vqp.jF1|
allowance for debts 债项的免税额 L!8?2 \5
allowance for depreciation by wear and tear 耗损折旧免税额 ?28GQyk4
allowance for funeral expenses 殡殓费的免税额 OFAqP1o{$
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 PM?Ri^55<L
allowance for repairs and outgoings 修葺及支出方面的免税额 <n~g+ps
allowance to debtor 给债务人的津贴 0@/E%T1c"
alteration of capital 资本更改 H2_>Av{m
alternate trustee 候补受托人 H><mcah
amalgamation 合并 .N><yQ-j3'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E,?aB
Rxy
ambit of charges 征税范围;收费范围 E#V-F-@2
amended valuation 经修订的估值 SFPIr0 u
American Commodities Exchange 美国商品交易所 c"&
!=@
American Express Bank Limited 美国运通银行 IE
sD=
American Stock Exchange 美国证券交易所 {|wTZ
amortization 摊销 ps;o[gB@5
amount due from banks 存放银行同业的款项 _j<M}
amount due from banks abroad 存放海外银行同业的款项 /g-X=|?F
amount due from holding companies 控股公司欠款 *M!YQ<7G^d
amount due from local banks 存放本港银行同业的款项 1#_j6Q2
amount due to banks 银行同业的存款 OuIW|gIu0
amount due to banks abroad 海外银行同业的存款 J2k'Ke97o
amount due to holding companies 控股公司存款 xcRrI|?eC
amount due to local banks 本港银行同业的存款 Zu73x#pI
amount due to outport banks 外埠银行同业的存款 J3S byI!T
amount for note issue 发行纸币的款额 o>rlrqr?_
amount of bond 担保契据的款额 8uD%]k=#!
amount of consideration 代价款额 a|{<#<6n(
amount of contribution 供款数额 9v3Nba
amount of indebtedness 负债款额 O*Pe[T5x'
amount of principal of the loan 贷款本金额 [
Zqg"`
amount of rates chargeable 应征差饷数额 EBE>&{%$^
amount of share capital 股本额 r|BKp,u9
amount of sums assured 承保款额 &MLhCekY
amount of variation 变动幅度 7
,~Krzv
amount of vote 拨款数额 Y0C<b*!"ST
amount payable 应付款额 @ y2Bq['
amount receivable 应收款额 w)SxwlW}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MP&4}De
analysis 分析 8r|
ancillary risk 附属风险 t"Rf67
annual account 周年帐目;周年帐目报表;年度决算;年结 JM9Q]#'t
annual accounting date 年结日期 8$tpPOhzb
annual allowance 每年免税额;年积金;年度津贴;年津 YZu#0)
annual balance 年度余额 x(6.W"-S
annual disposable income 每年可动用收入 U1tPw`0h
annual estimates 周年预算 " yl"A4p
S
annual fee 年费 c)~|#v
annual general meeting 周年大会 U,}T ]J
annual growth rate 年增率;每年增长率 R2f,a*>
annual long-term supplement 长期个案每年补助金 . ihn@eg
annual pensionable emolument 可供计算退休金的年薪 TbM*?\7
annual report 年报 (&x\,19U$
Annual Report on the Consumer Price Index 《消费物价指数年报》 RwHXn]1
annual return 周年报表;周年申报表;每年报税表格 (MU7
Annual Return Rules 《周年报表规则》 xyCcd=
annual review of consumer prices 每年消费物价回顾 -+Ji~;b
annual roll-forward basis 逐年延展方式 Z+Zh;Ms
annual salary 年薪 `erQp0fBM
annual statement 年度报表;年度决算表 F<<H [,%0
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 EB<tX`Wp
annuitant 年金受益人 9cPucKuj
annuity 年金 {%}6d~Bg
annuity contract 年金合约 itMc!bUQ
annuity on human life 人寿年金 _
L6>4
antecedent debt 先前的债项 SvJ8Kl OV
ante-dated cheque 倒填日期支票 I=I%e3GEm
anticipated expenditure 预期开支 =v"{EmT[$
anticipated net profit 预期纯利 @D{[Hj`<
anticipated revenue 预期收入 TyXOd,%
zl
anti-inflation measure 反通货膨胀措施 U^S:2
anti-inflationary stance 反通货膨胀立场 oK[,xqyA
apparent deficit 表面赤字 0tyU%z{RV
apparent financial solvency 表面偿债能力 du)G)~
apparent partner 表面合伙人 LM`#S/h
application for personal assessment 个人入息课税申请书 +& Qqu`)?F
application of fund 资金应用 O/@
[VPf
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 (G'ddZAJV
appointed actuary 委任精算师 (~o+pp!
appointed auditor 委任核数师;委任审计师 N=x,96CF
appointed trustee 委任的受托人 ;:1mv
appointer 委任人 Qp Vm
apportioned pro rata 按比例分摊 ai2}vR
apportionment 分配;分摊 2Vr'AEIQ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GoXHVUyp
apportionment formula 分摊方程式 n-WvIy
apportionment of estate duty 遗产税的分摊 >qZRIDE5$
appraisal 估价;评估 Pk2"\y@q/
appreciable growth 可观增长
.l'QCW9
appreciable impact 显着影响 |Q+v6r(<zZ
appreciable increase 可观增长 -v&srd^
appreciation 增值;升值 -OAH6U9^
appreciation against other currencies 相对其他货币升值 SjU6+|l
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >0$5H]1u
appreciation tax 增值税 C*<LVW{P
appropriation 拨款;拨用;拨付 4K%
YS
appropriation account 拨款帐目 ?!vW&KJZx
Appropriation Bill 拨款法案 pc>R|~J{2
appropriation-in-aid system 补助拨款办法 P0<uF`87
approved assets 核准资产 c" HCc]
approved basket stock 认可一篮子证券 Ric$Xmu
approved budget 核准预算 }=
)"uv
approved charitable donation 认可慈善捐款 g9.hR8X
approved charitable institution 认可慈善机构 :eO0{JN4T
approved currency 核准货币;认可货币 JJO"\^,;~
approved estimates 核准预算 bZJiubBRI
approved estimates of expenditure 核准开支预算 Y6Q6--P
approved overseas insurer 核准海外保险人 @n3PCH6:Ao
approved overseas trust company 核准海外信托公司 z""(M4
approved pooled investment fund 核准汇集投资基金 ~A( Pa-
approved provident fund scheme 认可公积金计划 !Zx>)V6.
approved provision 核准拨款 _^ZII
approved redeemable share 核准可赎回股份 ~*Wb
MA
approved regional stock 认可地区性证券 m-]"I8[
approved retirement scheme 认可退休金计划 x;/3_"$9>\
approved subordinated loan 核准附属贷款 g'@+#NMw
arbitrage 套戥;套汇;套利 N*;/~bt7P
arbitrageur 套戥者;套汇者 *QJ/DC$
arbitrary amount 临时款项 #/6X44
*u
arrangement 措施;安排;协定 48VsHqG
arrears 欠款 8iB}a\]B
arrears of pay 欠付薪酬 e V#H"fM
arrears of revenue 逾期未收税款;逾期未收的帐项 9EW 7,m{A
articles of association 组织章程;组织细则;组织章程细则 a1&^P1.
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 'rgV]Oy
ascertainment of profit 确定利润 mbK$Wp#
"Asia Clear" “亚洲结算系统”