allotment 分配;配股 E=/[s]@5
allotment notice 股份配售通知;配股通知 "L3Xd][
allotment of shares 股份分配 hN(L@0)
allowable 可获宽免;免税的 )Hf~d=GG
allowable business loss 可扣除的营业亏损 vN{-?
allowable expenses 可扣税的支出 [}3cDR
allowance 免税额;津贴;备抵;准备金 (Q-I8Y8l8
allowance for debts 债项的免税额 X^< >6|)
allowance for depreciation by wear and tear 耗损折旧免税额 \~X&o% y
allowance for funeral expenses 殡殓费的免税额 HPa|uDVv
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2[dIOb4b
allowance for repairs and outgoings 修葺及支出方面的免税额 y67uH4&Vm
allowance to debtor 给债务人的津贴 (3md:r<-
alteration of capital 资本更改 ?An,-N-ezf
alternate trustee 候补受托人 b
Dg9P^<n
amalgamation 合并 4R +P
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5a(<%Q
<"
ambit of charges 征税范围;收费范围 v_sm
amended valuation 经修订的估值 B#tdLv"I
American Commodities Exchange 美国商品交易所 u fw cF*
American Express Bank Limited 美国运通银行 >;i\v7
American Stock Exchange 美国证券交易所 <4zT;:NQ
amortization 摊销 ^t78jfl
amount due from banks 存放银行同业的款项 B4O6>'
amount due from banks abroad 存放海外银行同业的款项 DzPs!(5[I
amount due from holding companies 控股公司欠款 ARx0zI%N
amount due from local banks 存放本港银行同业的款项 .^XHuN&
amount due to banks 银行同业的存款 `Lz1{#F2G
amount due to banks abroad 海外银行同业的存款 *?8RXer
amount due to holding companies 控股公司存款 0R
yFv+
amount due to local banks 本港银行同业的存款 -3mgza
amount due to outport banks 外埠银行同业的存款 3 C"_$?y"
amount for note issue 发行纸币的款额 V:\]cGA{
amount of bond 担保契据的款额 *fP(6e#G,
amount of consideration 代价款额 j??tmo
amount of contribution 供款数额 )!C7bTv 4
amount of indebtedness 负债款额 f[qPG&
amount of principal of the loan 贷款本金额 Z5>V{o
amount of rates chargeable 应征差饷数额 G+yL;G/
amount of share capital 股本额 S?,_<GD)w
amount of sums assured 承保款额 :l~E E!
amount of variation 变动幅度 Lht[g9
amount of vote 拨款数额 Z( #Ln
amount payable 应付款额 wZv-b*4
amount receivable 应收款额 ,U%=rfB~
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~JE|f 7
analysis 分析 B~_Spp
ancillary risk 附属风险 d_iY&-gq/
annual account 周年帐目;周年帐目报表;年度决算;年结 SOH%Q_
annual accounting date 年结日期 l<2oklo5
annual allowance 每年免税额;年积金;年度津贴;年津 XOxB
(0@
annual balance 年度余额 sPpS~wk*
annual disposable income 每年可动用收入 %FlA":W
annual estimates 周年预算 A7(M,4`6
annual fee 年费 qG^_c;l6a
annual general meeting 周年大会 hwDXm9
annual growth rate 年增率;每年增长率 E{gv,cUM
annual long-term supplement 长期个案每年补助金 8&T,LNZoY
annual pensionable emolument 可供计算退休金的年薪 }Z-I2
=]
annual report 年报 ~@YQ,\Y
Annual Report on the Consumer Price Index 《消费物价指数年报》 !
IgoL&=
annual return 周年报表;周年申报表;每年报税表格 sJ7sjrEp1
Annual Return Rules 《周年报表规则》 \ 522,n`
annual review of consumer prices 每年消费物价回顾 v?%3~XoH
annual roll-forward basis 逐年延展方式 V5Xi '=
annual salary 年薪 OT+ Ee
annual statement 年度报表;年度决算表 yId;\o B
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 M1(9A>|nF
annuitant 年金受益人 &gWiu9WbS
annuity 年金 leIy|K>\m
annuity contract 年金合约 \=8=wQv
annuity on human life 人寿年金 kdBV1E+:C
antecedent debt 先前的债项 (0g7-Ci
ante-dated cheque 倒填日期支票 WQ.i$ID/
anticipated expenditure 预期开支 ^vn\4
anticipated net profit 预期纯利 L1F###c
anticipated revenue 预期收入 #
|ddyCg2
anti-inflation measure 反通货膨胀措施 w^U}|h"
anti-inflationary stance 反通货膨胀立场
7&px+155
apparent deficit 表面赤字
{WKOJG+.
apparent financial solvency 表面偿债能力 #~1wv^
apparent partner 表面合伙人 w~{| S7/
application for personal assessment 个人入息课税申请书 lJ'trYaq7
application of fund 资金应用 U,38qKE
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '&)D>@g
appointed actuary 委任精算师 &_YtY47
appointed auditor 委任核数师;委任审计师 |f3U%2@
appointed trustee 委任的受托人 u/#&0_
P
appointer 委任人 u6p5:oJj,
apportioned pro rata 按比例分摊 W'V@
apportionment 分配;分摊 WzlS^bZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K@*rVor{
apportionment formula 分摊方程式 ~z>BfL
apportionment of estate duty 遗产税的分摊 v}f&q!
appraisal 估价;评估 8Y
xhd
.
appreciable growth 可观增长 U81;7L8
appreciable impact 显着影响 @?Fx
appreciable increase 可观增长 ru DP529;
appreciation 增值;升值 M`bL
5J;
appreciation against other currencies 相对其他货币升值 h*G
#<M
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *i%.{ YH
appreciation tax 增值税 mw
?{LT
appropriation 拨款;拨用;拨付 ;*.(.
appropriation account 拨款帐目 2mSD"[%
Appropriation Bill 拨款法案 srsK:%`
appropriation-in-aid system 补助拨款办法 {:3.27jQ
approved assets 核准资产 bSY;[{Kl
approved basket stock 认可一篮子证券 |@+8]dy:l
approved budget 核准预算 6 1L7
-~
approved charitable donation 认可慈善捐款 (GnVwJ<v9V
approved charitable institution 认可慈善机构 ckAsGF_B~!
approved currency 核准货币;认可货币 9E^~#j@Zr
approved estimates 核准预算 u\:rY)V
approved estimates of expenditure 核准开支预算 T^N L:78
approved overseas insurer 核准海外保险人 a6k(9ZF
approved overseas trust company 核准海外信托公司 6GY32\Ac
approved pooled investment fund 核准汇集投资基金 C(xqvK~p
approved provident fund scheme 认可公积金计划 8znj~7}#
approved provision 核准拨款 xkF$D:sP
approved redeemable share 核准可赎回股份 {zY`h6d
approved regional stock 认可地区性证券 x3gwG)Sf
approved retirement scheme 认可退休金计划 8g.AT@ ,Q
approved subordinated loan 核准附属贷款 {ip=iiW2
arbitrage 套戥;套汇;套利 //~POm
arbitrageur 套戥者;套汇者 lD9%xCo9(
arbitrary amount 临时款项 gH5CB%)
arrangement 措施;安排;协定 k?
o^5@b/
arrears 欠款 y#&$f
arrears of pay 欠付薪酬 N
P$e-" 1
arrears of revenue 逾期未收税款;逾期未收的帐项 uXjoGcW
articles of association 组织章程;组织细则;组织章程细则 3Ca
\`m)l
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L7s>su|c(
ascertainment of profit 确定利润 A S`2=w
"Asia Clear" “亚洲结算系统”