allotment 分配;配股 Oj~4uT&"
allotment notice 股份配售通知;配股通知 o+j~~P
allotment of shares 股份分配 |}
Wm,J
allowable 可获宽免;免税的 "g=g' W#
allowable business loss 可扣除的营业亏损 RAps`)OR?
allowable expenses 可扣税的支出 :497]c3#5C
allowance 免税额;津贴;备抵;准备金 gJUawK
allowance for debts 债项的免税额 R
%\K<#^\
allowance for depreciation by wear and tear 耗损折旧免税额 v62M8r,Y
allowance for funeral expenses 殡殓费的免税额 ?@uyqi~:U
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]6BV`r]
allowance for repairs and outgoings 修葺及支出方面的免税额 8n
1<nS<
allowance to debtor 给债务人的津贴 ta'{S=^j
alteration of capital 资本更改 /+g9C(['
alternate trustee 候补受托人 `: R7jf
amalgamation 合并 gfY1:0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Op2@En|d
ambit of charges 征税范围;收费范围 #o/
amended valuation 经修订的估值 nB .?=eUa
American Commodities Exchange 美国商品交易所 K#>@T<
American Express Bank Limited 美国运通银行 2YV*U_\L
American Stock Exchange 美国证券交易所 P/e6b
.M
amortization 摊销 k=D}i\F8
amount due from banks 存放银行同业的款项 <T|?`;K
amount due from banks abroad 存放海外银行同业的款项 $9%UAqk9
amount due from holding companies 控股公司欠款 Z|
f~
amount due from local banks 存放本港银行同业的款项 _a`J>~$
amount due to banks 银行同业的存款 jMV9r-{*+
amount due to banks abroad 海外银行同业的存款 }S,KUH.
amount due to holding companies 控股公司存款 lK0pr
amount due to local banks 本港银行同业的存款 QRL+-)DMc
amount due to outport banks 外埠银行同业的存款 "gCqb;^
amount for note issue 发行纸币的款额 J%mtlA
amount of bond 担保契据的款额 LZ 3PQL
amount of consideration 代价款额 \lBY4j+;
amount of contribution 供款数额 3UX/
amount of indebtedness 负债款额 alV{| Vf[6
amount of principal of the loan 贷款本金额 ObyF~j}j
amount of rates chargeable 应征差饷数额 OoqA`%
amount of share capital 股本额 r;C
BA'Z
amount of sums assured 承保款额 s-"oT=
amount of variation 变动幅度 =(cfo_B@K
amount of vote 拨款数额 li7"{+ct
amount payable 应付款额 76BA1x+G
amount receivable 应收款额 'n dXM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G%#M17
analysis 分析 D]StDOmM
ancillary risk 附属风险 *<"#1H/q
annual account 周年帐目;周年帐目报表;年度决算;年结 )ld`2)
4
annual accounting date 年结日期 ^2}p
%j>
annual allowance 每年免税额;年积金;年度津贴;年津 31)eDs
annual balance 年度余额 ?Fp2W+M
j
annual disposable income 每年可动用收入 (BG
wBL
annual estimates 周年预算 Y4j%K~lsY
annual fee 年费 :)g}x&A^$
annual general meeting 周年大会 t8_i[Hw6D
annual growth rate 年增率;每年增长率 3:ELYn
annual long-term supplement 长期个案每年补助金 5`QN<4?%
annual pensionable emolument 可供计算退休金的年薪 NS3qNj
annual report 年报 FNy-&{P2
Annual Report on the Consumer Price Index 《消费物价指数年报》 h(MNH6B1
annual return 周年报表;周年申报表;每年报税表格 L[aA4`
Annual Return Rules 《周年报表规则》 l37)
Q
annual review of consumer prices 每年消费物价回顾 }h=}!R'm
annual roll-forward basis 逐年延展方式 t}x^*I$*
annual salary 年薪 mF`%Z~}b
annual statement 年度报表;年度决算表 8d|#W
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;/s##7qf
annuitant 年金受益人 <R.Ipyt.
annuity 年金 7:Be.(a
annuity contract 年金合约 %RD%AliO}K
annuity on human life 人寿年金 ToE^%J4
antecedent debt 先前的债项 DNmP> ~
ante-dated cheque 倒填日期支票 !'f.g|a
anticipated expenditure 预期开支 uz'MUT(68
anticipated net profit 预期纯利 &T&>4I!'M
anticipated revenue 预期收入 hreG5g9{
anti-inflation measure 反通货膨胀措施 Ds@nuQ
anti-inflationary stance 反通货膨胀立场 "^&Te%x_b
apparent deficit 表面赤字 R
Y ";SfYb
apparent financial solvency 表面偿债能力 ^6i,PRScS
apparent partner 表面合伙人 ibL
application for personal assessment 个人入息课税申请书 ]3&BLq
application of fund 资金应用 8L _]_
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 qfS
]vc_N
appointed actuary 委任精算师 gBd@4{y6C.
appointed auditor 委任核数师;委任审计师 ['JIMcD
appointed trustee 委任的受托人 gq~6jf>
appointer 委任人 e{E8_2d
apportioned pro rata 按比例分摊 JS#AoPWA
apportionment 分配;分摊 j&w4yY
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?v@pB>NZ
apportionment formula 分摊方程式 IEeh9:Km
apportionment of estate duty 遗产税的分摊 \I+#M-V
appraisal 估价;评估 .X;DI<K
appreciable growth 可观增长 3\E G
appreciable impact 显着影响 -W'T3_
appreciable increase 可观增长 z(
^
r
appreciation 增值;升值 _,bDv`>Ra
appreciation against other currencies 相对其他货币升值 y\@INA^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #2*6esP
appreciation tax 增值税 ^udl&>
appropriation 拨款;拨用;拨付 e763yd
appropriation account 拨款帐目 ;:Q&Rf"@%
Appropriation Bill 拨款法案 u)9YRMl
appropriation-in-aid system 补助拨款办法 =.\PG[
approved assets 核准资产 @;`d\lQ
approved basket stock 认可一篮子证券 rPUk%S
approved budget 核准预算 wS @-EcCB
approved charitable donation 认可慈善捐款 GB8>R
approved charitable institution 认可慈善机构 X6G2$|
approved currency 核准货币;认可货币 FfpP<(
4
approved estimates 核准预算 !.@F,wZvY
approved estimates of expenditure 核准开支预算 [|tlTk
approved overseas insurer 核准海外保险人 g\A kf
approved overseas trust company 核准海外信托公司 7;3;8Q FX
approved pooled investment fund 核准汇集投资基金 b/6!>qMMk%
approved provident fund scheme 认可公积金计划 &b9bb{y_$K
approved provision 核准拨款 |?<^4U8
approved redeemable share 核准可赎回股份 v/[*Pze,C
approved regional stock 认可地区性证券 %[WOQ.Sh
approved retirement scheme 认可退休金计划 f <pJ_
approved subordinated loan 核准附属贷款 -n~%v0D8c
arbitrage 套戥;套汇;套利 +V9<ug6T
arbitrageur 套戥者;套汇者 ?4H>1Wkb
arbitrary amount 临时款项 Ngw/H)<c
arrangement 措施;安排;协定
?cKe~Q?3
arrears 欠款 )JXy>q#
arrears of pay 欠付薪酬 !~fy".|x
arrears of revenue 逾期未收税款;逾期未收的帐项 Yx':~
articles of association 组织章程;组织细则;组织章程细则 J?_-Dg(=
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 G6q*U,
ascertainment of profit 确定利润 V|j{#;
"Asia Clear" “亚洲结算系统”