allotment 分配;配股 $V\Dl]a1
allotment notice 股份配售通知;配股通知 %5ovW<E:
allotment of shares 股份分配 ]J^/`gc
allowable 可获宽免;免税的 + usB$=kJ
allowable business loss 可扣除的营业亏损 Ial"nV0>0
allowable expenses 可扣税的支出 p~3 (nk<+
allowance 免税额;津贴;备抵;准备金 2)MX<prH
allowance for debts 债项的免税额 3]li3B'
allowance for depreciation by wear and tear 耗损折旧免税额 ;-Ki
`x.oJ
allowance for funeral expenses 殡殓费的免税额 2Bz\Tsp
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ly q[gQjr
allowance for repairs and outgoings 修葺及支出方面的免税额 {l9g YA
allowance to debtor 给债务人的津贴 {WvYb,
alteration of capital 资本更改
:SD#>eD0
alternate trustee 候补受托人 FI"KJk'
amalgamation 合并 \k9]c3V
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M)"'Q6ck=
ambit of charges 征税范围;收费范围 NilnS!BM
amended valuation 经修订的估值 BIXbdo5F
American Commodities Exchange 美国商品交易所 f=IF_|@^S
American Express Bank Limited 美国运通银行 <)a7Nrc\T
American Stock Exchange 美国证券交易所 ^O
QeOTF
amortization 摊销 T"/dn%21
amount due from banks 存放银行同业的款项 G Ml JM
amount due from banks abroad 存放海外银行同业的款项 #+ Y%Bxf
amount due from holding companies 控股公司欠款 ]YrgkC35
amount due from local banks 存放本港银行同业的款项 ( _3QZ
amount due to banks 银行同业的存款 m Eg3.|
amount due to banks abroad 海外银行同业的存款 U'LPaf$O
amount due to holding companies 控股公司存款 jx#9
amount due to local banks 本港银行同业的存款 ()W`4p
amount due to outport banks 外埠银行同业的存款 3Dx@r
W\
amount for note issue 发行纸币的款额 4YgO1}%G
amount of bond 担保契据的款额 3vHkhhYQ
amount of consideration 代价款额 1 T}jK^"
amount of contribution 供款数额 8[H bg
amount of indebtedness 负债款额 [0!*<%BgK'
amount of principal of the loan 贷款本金额 _`lPLBr6
amount of rates chargeable 应征差饷数额 B:VGa<lx5
amount of share capital 股本额 cI'su?
amount of sums assured 承保款额
73l,PJ
amount of variation 变动幅度 AO,^v+$
amount of vote 拨款数额 d*dPi^JjC
amount payable 应付款额 #y
f
amount receivable 应收款额 T m2+/qO,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uT>"(wnJ|
analysis 分析 (QS 0
ancillary risk 附属风险 i3cMRcS;
annual account 周年帐目;周年帐目报表;年度决算;年结 :Bi 4z(
annual accounting date 年结日期 1}~ZsrF
annual allowance 每年免税额;年积金;年度津贴;年津 xYY^tZIV
annual balance 年度余额 K7t_Q8
annual disposable income 每年可动用收入 $
I
J^
annual estimates 周年预算 L]q%;u]8!
annual fee 年费 %<|cWYM="z
annual general meeting 周年大会 ?DE{4Ti/[
annual growth rate 年增率;每年增长率 PPde!}T$
annual long-term supplement 长期个案每年补助金 KB{IWu
annual pensionable emolument 可供计算退休金的年薪 ; o(:}d
annual report 年报 'vV+Wu#[
Annual Report on the Consumer Price Index 《消费物价指数年报》 QT=i>X
annual return 周年报表;周年申报表;每年报税表格 M eYu
Annual Return Rules 《周年报表规则》 n72kJ3u.
annual review of consumer prices 每年消费物价回顾 Oq:$GME
annual roll-forward basis 逐年延展方式 !{CaW4
annual salary 年薪 BKV:U\QZ
annual statement 年度报表;年度决算表
l{Et: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 [Wxf,rW i
annuitant 年金受益人 p^w_-(p
annuity 年金 :`c@&WF8
annuity contract 年金合约 jW{bP_,"
annuity on human life 人寿年金 xwj{4fzpk{
antecedent debt 先前的债项 +UiJWO
ante-dated cheque 倒填日期支票 .LGA
0
anticipated expenditure 预期开支 `O!yt
anticipated net profit 预期纯利
}@~+%_;
anticipated revenue 预期收入 *;l[|
anti-inflation measure 反通货膨胀措施 U?ZWDr"*`w
anti-inflationary stance 反通货膨胀立场 yH9&HFDp
apparent deficit 表面赤字 $wbIe"|
apparent financial solvency 表面偿债能力 !b$]D?=}
apparent partner 表面合伙人 iu$Y0.H@
application for personal assessment 个人入息课税申请书 Lj/
application of fund 资金应用 ZH`(n5
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 `/9I` <y
appointed actuary 委任精算师 C=bQ2t=Z
appointed auditor 委任核数师;委任审计师 4>/i,_&K K
appointed trustee 委任的受托人 LP/SblE
appointer 委任人 Sbeq%Iwm.
apportioned pro rata 按比例分摊 4y!GFhMh
apportionment 分配;分摊 "bz.nE*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "N)InPR-
apportionment formula 分摊方程式 -C8LM ls
apportionment of estate duty 遗产税的分摊 )@<HG$#
appraisal 估价;评估 0<##8m@F8
appreciable growth 可观增长 m}f{o
appreciable impact 显着影响 T-]UAN"O
appreciable increase 可观增长 ge1U1o
appreciation 增值;升值 6R*eJICN
appreciation against other currencies 相对其他货币升值 +:W? :\
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p.H`lbVY
appreciation tax 增值税 iBmvy7S?
appropriation 拨款;拨用;拨付 b}*q*
Bq
appropriation account 拨款帐目 <sX_hIA^Fx
Appropriation Bill 拨款法案 1tTY)Evf
appropriation-in-aid system 补助拨款办法 Asy2jw\V
approved assets 核准资产 q\<NW%KtX
approved basket stock 认可一篮子证券 x3F94+<n{
approved budget 核准预算 QU(Lv(/O
approved charitable donation 认可慈善捐款 phB d+zQc
approved charitable institution 认可慈善机构 u68ic1
approved currency 核准货币;认可货币 BqM[{Kv
approved estimates 核准预算 W@i|=xS?
approved estimates of expenditure 核准开支预算 )<Mo.
approved overseas insurer 核准海外保险人 m>?|*a,
approved overseas trust company 核准海外信托公司 {:KPEN
approved pooled investment fund 核准汇集投资基金 foB&H;A4oC
approved provident fund scheme 认可公积金计划 F~~9/#
approved provision 核准拨款 {bG. X?b
approved redeemable share 核准可赎回股份 D
|fo:Xp,
approved regional stock 认可地区性证券 _ q
AT%.
approved retirement scheme 认可退休金计划 d,Oe3?][0p
approved subordinated loan 核准附属贷款 {Z1-B60P
arbitrage 套戥;套汇;套利 iRqLLMrn
arbitrageur 套戥者;套汇者 t~.^92]s|
arbitrary amount 临时款项 jo<Gf 5
arrangement 措施;安排;协定 #WGy
Qu
arrears 欠款 Do5{t'm3
arrears of pay 欠付薪酬 .y0u"@iF
arrears of revenue 逾期未收税款;逾期未收的帐项 @}uo:b:Q
articles of association 组织章程;组织细则;组织章程细则 qk>M~,
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 c(Fo-4K
ascertainment of profit 确定利润 ]\]mwvLT
"Asia Clear" “亚洲结算系统”