allotment 分配;配股 S8+l!$7
allotment notice 股份配售通知;配股通知 :-lq Yd5^
allotment of shares 股份分配 MxUbx+_N
allowable 可获宽免;免税的 k3e6y
allowable business loss 可扣除的营业亏损 0I :5}$+J?
allowable expenses 可扣税的支出 7'65+c[&
allowance 免税额;津贴;备抵;准备金 -;ra(L`
allowance for debts 债项的免税额 N`$F>E,T%
allowance for depreciation by wear and tear 耗损折旧免税额 HmkxE
allowance for funeral expenses 殡殓费的免税额 E2t&@t%W
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 MK @rx6<9
allowance for repairs and outgoings 修葺及支出方面的免税额 m
xBx?xM-
allowance to debtor 给债务人的津贴 ]Hq,Pr_+
alteration of capital 资本更改 W(Md0*
alternate trustee 候补受托人 Wd+G)Mu_=
amalgamation 合并 FGie*t
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \ltS~EuWU
ambit of charges 征税范围;收费范围 #Ef! X
amended valuation 经修订的估值 1Y;.fZE
American Commodities Exchange 美国商品交易所 ?Q+*[YEJ5
American Express Bank Limited 美国运通银行 "L`BuAB
American Stock Exchange 美国证券交易所 kOdpW
amortization 摊销 EYZ&%.Sy5
amount due from banks 存放银行同业的款项 GVu[X?q@|
amount due from banks abroad 存放海外银行同业的款项 v _:KqdmO]
amount due from holding companies 控股公司欠款 #G?#ot2o
amount due from local banks 存放本港银行同业的款项 =Ti
@Y
amount due to banks 银行同业的存款 iPY)Ew`Im
amount due to banks abroad 海外银行同业的存款 [`s.fkb8
amount due to holding companies 控股公司存款 5} <OB-9
amount due to local banks 本港银行同业的存款 1zG6^U
amount due to outport banks 外埠银行同业的存款 =./PY10'
amount for note issue 发行纸币的款额 2A =Y
amount of bond 担保契据的款额 X2 ;72
amount of consideration 代价款额 F|/6;&*?M
amount of contribution 供款数额 ~`^kP.()
amount of indebtedness 负债款额 ^c9_ F9N
amount of principal of the loan 贷款本金额 m8x?`Gw~jw
amount of rates chargeable 应征差饷数额 g:xg ~H2
amount of share capital 股本额 5-k gGOt
amount of sums assured 承保款额 2M
\7j
amount of variation 变动幅度 7fzH(H
amount of vote 拨款数额 4M|C>My
amount payable 应付款额 f<$*,P
amount receivable 应收款额 n[qnrk*3
%
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 py':36'
analysis 分析 _A&
[rBm|
ancillary risk 附属风险 E BoC,{R#
annual account 周年帐目;周年帐目报表;年度决算;年结 c+7I
annual accounting date 年结日期 [`E_/95
annual allowance 每年免税额;年积金;年度津贴;年津 xhCQRw
annual balance 年度余额 d(d3@b4Ta
annual disposable income 每年可动用收入 d2US~.;>l
annual estimates 周年预算 VPuo!H
annual fee 年费 >Di`zw~
annual general meeting 周年大会 vN@04a\h
annual growth rate 年增率;每年增长率 9!_LsQ\)
annual long-term supplement 长期个案每年补助金 yw%ES
annual pensionable emolument 可供计算退休金的年薪 xaB#GdD
annual report 年报 g`C"t3~%S
Annual Report on the Consumer Price Index 《消费物价指数年报》 >ifys)wg>
annual return 周年报表;周年申报表;每年报税表格 :RZ'_5P[If
Annual Return Rules 《周年报表规则》 s!yD%zO
annual review of consumer prices 每年消费物价回顾 nGK=Nf.5
annual roll-forward basis 逐年延展方式 W!kF(O
NA
annual salary 年薪 TNeL%s?B3
annual statement 年度报表;年度决算表 %}-ogi/c
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 D'{o3Q,%K
annuitant 年金受益人 r3OtQ
annuity 年金 xO%yjG=
annuity contract 年金合约 U8HuqFC
annuity on human life 人寿年金 g2}
aEfp!H
antecedent debt 先前的债项 2$b1q!g<
ante-dated cheque 倒填日期支票 qC& xuu|
anticipated expenditure 预期开支 ygm6(+
anticipated net profit 预期纯利 /:BC<]s
anticipated revenue 预期收入 [I'q"yRu]i
anti-inflation measure 反通货膨胀措施 1rue+GL
anti-inflationary stance 反通货膨胀立场 0pB'^Q{
apparent deficit 表面赤字 ;[g~h |{6
apparent financial solvency 表面偿债能力 @n9iOf~<
apparent partner 表面合伙人 p<Tg
}fg
application for personal assessment 个人入息课税申请书 BVH)!]m0
application of fund 资金应用 e$Y7V
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 s2 aFme
appointed actuary 委任精算师 1GLb^:~A
appointed auditor 委任核数师;委任审计师 N>P" $
appointed trustee 委任的受托人 j\Fbi3H
appointer 委任人 z5<&}Vh;P
apportioned pro rata 按比例分摊 $gk=~p|
apportionment 分配;分摊 Kuk@x.~0m
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }095U(@
apportionment formula 分摊方程式 =KnHa.%
apportionment of estate duty 遗产税的分摊 c^&:':Z%'
appraisal 估价;评估 ygQAA!&']
appreciable growth 可观增长 /z)8k4
appreciable impact 显着影响 @Y(7n/*
appreciable increase 可观增长 _jxysFl=
appreciation 增值;升值 KO}TCa
appreciation against other currencies 相对其他货币升值 3z#fFP@E
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )^)|b5,
appreciation tax 增值税 ]i
`~J
appropriation 拨款;拨用;拨付 HC>k/Gk"
appropriation account 拨款帐目 xBw ua;
Appropriation Bill 拨款法案 5$$]ZMof
appropriation-in-aid system 补助拨款办法 abEdZ)$
approved assets 核准资产 '=(yh{W
approved basket stock 认可一篮子证券 9~iDL|0'~
approved budget 核准预算 V|nJ%G\
approved charitable donation 认可慈善捐款 3A\Hiy!{F
approved charitable institution 认可慈善机构 f|yq~3x)
approved currency 核准货币;认可货币 RcI0n"Gi_
approved estimates 核准预算 vDc&m
approved estimates of expenditure 核准开支预算 ?DNeL;
6
approved overseas insurer 核准海外保险人 ??P3gA
approved overseas trust company 核准海外信托公司 SQuW`EHBgs
approved pooled investment fund 核准汇集投资基金 ]tbl1=|
approved provident fund scheme 认可公积金计划 5y~B/.YY
approved provision 核准拨款 f-}_
approved redeemable share 核准可赎回股份 !#WJ(zSq
approved regional stock 认可地区性证券 n0^3F1Z
approved retirement scheme 认可退休金计划 PC!X<C8*
approved subordinated loan 核准附属贷款 C$v
!emu
arbitrage 套戥;套汇;套利 IF
?
arbitrageur 套戥者;套汇者 |q q29dS?
arbitrary amount 临时款项 )L,Nh~
arrangement 措施;安排;协定 HuD~(
CI.
arrears 欠款 +2s][^-KV
arrears of pay 欠付薪酬 6". v6
arrears of revenue 逾期未收税款;逾期未收的帐项 9v}vCg
articles of association 组织章程;组织细则;组织章程细则 S?~/
V ]
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 m W4tW
ascertainment of profit 确定利润 7bkh")^
"Asia Clear" “亚洲结算系统”