allotment 分配;配股 s>[Oe|`
allotment notice 股份配售通知;配股通知 Y![8-L|Q
allotment of shares 股份分配 ,Ek6X)|@
allowable 可获宽免;免税的 %NfH`
%`
allowable business loss 可扣除的营业亏损 ;bL?uL
allowable expenses 可扣税的支出 [E"3?p
allowance 免税额;津贴;备抵;准备金 6j!a*u:}"
allowance for debts 债项的免税额 6WoFf
allowance for depreciation by wear and tear 耗损折旧免税额 qD/h/
allowance for funeral expenses 殡殓费的免税额 *~w?@,}
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C4t~k
allowance for repairs and outgoings 修葺及支出方面的免税额 M'oQ<,yW-
allowance to debtor 给债务人的津贴 P ?96;
alteration of capital 资本更改 Hl*#iUq
alternate trustee 候补受托人 v&7x ~!O
amalgamation 合并 xK4E+^ b
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5HTY ~&C
ambit of charges 征税范围;收费范围 YG)7+94
amended valuation 经修订的估值 K6@ %@v
American Commodities Exchange 美国商品交易所 NE3/>5
American Express Bank Limited 美国运通银行 A0Q1"b=
American Stock Exchange 美国证券交易所 ,mK UCG
amortization 摊销 1F+nWc2 b
amount due from banks 存放银行同业的款项 #qJ6iA6{
amount due from banks abroad 存放海外银行同业的款项 |uX&T`7?-
amount due from holding companies 控股公司欠款 zy~*~;6tW
amount due from local banks 存放本港银行同业的款项 pK'D(t
amount due to banks 银行同业的存款 V#c=O}
amount due to banks abroad 海外银行同业的存款 @&9<)1F
amount due to holding companies 控股公司存款 3M'Y'Szm
amount due to local banks 本港银行同业的存款 IxY!.d_s|~
amount due to outport banks 外埠银行同业的存款 &ha<p
j~
amount for note issue 发行纸币的款额 q!q=axfMD
amount of bond 担保契据的款额 AboRuHQ
amount of consideration 代价款额 U.<a d
amount of contribution 供款数额 z5sKV7&\[n
amount of indebtedness 负债款额 C\|HN=2eh
amount of principal of the loan 贷款本金额 };*&;GFe
amount of rates chargeable 应征差饷数额 6'e 'UD
amount of share capital 股本额 Tc|+:Usy
amount of sums assured 承保款额 M?kXzb\O
amount of variation 变动幅度 @v.?z2h
amount of vote 拨款数额 h(^[WSa
amount payable 应付款额 Lo"s12fr
amount receivable 应收款额 5p/.(
|b,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s&DAO r!i
analysis 分析 WckWX]};S
ancillary risk 附属风险 2#'"<n,G
annual account 周年帐目;周年帐目报表;年度决算;年结 ENf(E9O
annual accounting date 年结日期 Qr?(2t#
annual allowance 每年免税额;年积金;年度津贴;年津 -NDB.~E^DJ
annual balance 年度余额 cO-^#di
annual disposable income 每年可动用收入 1z@ ncqe
annual estimates 周年预算 1W9uWkk_d
annual fee 年费 u0$}VO5/a
annual general meeting 周年大会 *O-m:M!eA
annual growth rate 年增率;每年增长率 W=,]#Z+M;
annual long-term supplement 长期个案每年补助金 j3>&Su>H4
annual pensionable emolument 可供计算退休金的年薪 j"&Oa&SH
annual report 年报 V~t;
J
Annual Report on the Consumer Price Index 《消费物价指数年报》 *4l6+#W
annual return 周年报表;周年申报表;每年报税表格 T\Jm=+]c!
Annual Return Rules 《周年报表规则》 2F ~SH
annual review of consumer prices 每年消费物价回顾 _G%kEt_4
annual roll-forward basis 逐年延展方式 T3-/+4$0v
annual salary 年薪 K{ FBrh
annual statement 年度报表;年度决算表 qf%p#+:B3
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 R5<:3tk=X
annuitant 年金受益人 `>0(N.'T
annuity 年金 5[^Rf'wy
annuity contract 年金合约 ,LL=b-Es
annuity on human life 人寿年金 $- GwNG
antecedent debt 先前的债项 'tVe#oI
ante-dated cheque 倒填日期支票 t<+g
yAW
anticipated expenditure 预期开支 Qaiqx"x3
anticipated net profit 预期纯利 zZ8:>2Ps(
anticipated revenue 预期收入 Pa ^_s
anti-inflation measure 反通货膨胀措施 t\\<+^[%
anti-inflationary stance 反通货膨胀立场 m\K1Ex
apparent deficit 表面赤字 >
}86#^F
apparent financial solvency 表面偿债能力 SqoO
"(1x
apparent partner 表面合伙人 }/7rA)_
application for personal assessment 个人入息课税申请书 +@\=v}:
F
application of fund 资金应用 t5S!j2E
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 Sqla+L*
appointed actuary 委任精算师 ` )~CT
appointed auditor 委任核数师;委任审计师 u/5)Yx+5_
appointed trustee 委任的受托人 a!;K+wL
>
appointer 委任人 >< Qp%yT
apportioned pro rata 按比例分摊 {.r9l
apportionment 分配;分摊 '8|joj>G=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VQpwHzh
apportionment formula 分摊方程式 j8ac8J,}c
apportionment of estate duty 遗产税的分摊 z@xkE ,j>
appraisal 估价;评估 RP6hw|
appreciable growth 可观增长 NHzVA*f
appreciable impact 显着影响 8ZDWaq8^2N
appreciable increase 可观增长 =%+xNOdN7?
appreciation 增值;升值 /tq e:*
appreciation against other currencies 相对其他货币升值 gE6{R+sp
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tSaD=# v
appreciation tax 增值税 A)kdY!}
appropriation 拨款;拨用;拨付 {CGk9
g"`
appropriation account 拨款帐目 CrX1qyR
Appropriation Bill 拨款法案 N gOc2I
appropriation-in-aid system 补助拨款办法 @Sz7*p
approved assets 核准资产 z-`4DlJUS
approved basket stock 认可一篮子证券 L>,xG.oG
approved budget 核准预算 ~gOdK-SV*
approved charitable donation 认可慈善捐款 ,f[Oy:fr
approved charitable institution 认可慈善机构 alZ83^YN'
approved currency 核准货币;认可货币 6yMaW
eT
approved estimates 核准预算 ,uS}wJAX
approved estimates of expenditure 核准开支预算 }M9I]\
approved overseas insurer 核准海外保险人 +kOXa^K
approved overseas trust company 核准海外信托公司 kJ B u7
approved pooled investment fund 核准汇集投资基金 "%+9p6/
approved provident fund scheme 认可公积金计划 3n1 >+8
approved provision 核准拨款 <*
djtO
approved redeemable share 核准可赎回股份 4zf(
approved regional stock 认可地区性证券 .IORvP-M&
approved retirement scheme 认可退休金计划 S!7|vb*ko
approved subordinated loan 核准附属贷款 YHo*IX')C?
arbitrage 套戥;套汇;套利 ]U5/!e
arbitrageur 套戥者;套汇者 AJt4I
W@
arbitrary amount 临时款项 @Y+9")
?
arrangement 措施;安排;协定 4% 2MY\
arrears 欠款 'k9 1;T[
arrears of pay 欠付薪酬 Qx77%L4
arrears of revenue 逾期未收税款;逾期未收的帐项 <7J\8JR&=
articles of association 组织章程;组织细则;组织章程细则 Iyt.`z
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O)}5`0@L
ascertainment of profit 确定利润 @5TJ]=
"Asia Clear" “亚洲结算系统”