allotment 分配;配股 p1B~F
allotment notice 股份配售通知;配股通知 @;ob 4sU
allotment of shares 股份分配 Eao^/MKx-
allowable 可获宽免;免税的
ZBl!7_[_
allowable business loss 可扣除的营业亏损 Vs@H>97,G
allowable expenses 可扣税的支出 o=y0=,:a?9
allowance 免税额;津贴;备抵;准备金 Ee 15Y$1
allowance for debts 债项的免税额 ?'+kZ|
allowance for depreciation by wear and tear 耗损折旧免税额 BoHp
fx1C
allowance for funeral expenses 殡殓费的免税额 |++\"g
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #Zt(g( T
allowance for repairs and outgoings 修葺及支出方面的免税额 .<kbYo:MV
allowance to debtor 给债务人的津贴 n(?BZ'&!O
alteration of capital 资本更改 }>< v7
alternate trustee 候补受托人 u5E\wRn
amalgamation 合并 { bD:OF
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mB<*we
ambit of charges 征税范围;收费范围 (hFyp}jkk
amended valuation 经修订的估值 |h* rkLY
American Commodities Exchange 美国商品交易所 "DsL$D2e
American Express Bank Limited 美国运通银行 y;xY74Nq
American Stock Exchange 美国证券交易所 d}--}&r
amortization 摊销 xmNs<mz
amount due from banks 存放银行同业的款项 m)Sdogt_
amount due from banks abroad 存放海外银行同业的款项 \:D"#s%x
amount due from holding companies 控股公司欠款 Bbzmq
amount due from local banks 存放本港银行同业的款项 &$8YW]1M
amount due to banks 银行同业的存款 ]o3K
amount due to banks abroad 海外银行同业的存款 y';"tD Fb
amount due to holding companies 控股公司存款 ~1.B
fOR8
amount due to local banks 本港银行同业的存款 AOscewQ
amount due to outport banks 外埠银行同业的存款 L wP
amount for note issue 发行纸币的款额 iTIYq0u|#R
amount of bond 担保契据的款额 o#9Q
amount of consideration 代价款额 83g$k
9lG.
amount of contribution 供款数额 ?`T-A\A=
amount of indebtedness 负债款额 ()o[(Hx+ph
amount of principal of the loan 贷款本金额 O
=0j I
amount of rates chargeable 应征差饷数额 ;\(X;kQi
amount of share capital 股本额 p` /c&}
amount of sums assured 承保款额 "^NsbA+
amount of variation 变动幅度 jN T+?2
amount of vote 拨款数额 RAB'%CY4
amount payable 应付款额 2 pmqP-pKd
amount receivable 应收款额 (L'|n*Cr
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _(:<l
YaY
analysis 分析 S:8 WBY] M
ancillary risk 附属风险 >vKOG@I
annual account 周年帐目;周年帐目报表;年度决算;年结 ,jq:%Y[KZ
annual accounting date 年结日期 SI,
t:=D
annual allowance 每年免税额;年积金;年度津贴;年津 "< })X.t
annual balance 年度余额 0S2/,[-u+
annual disposable income 每年可动用收入 OWT|F0.1$k
annual estimates 周年预算 -OXC;y
annual fee 年费 M2pFXU?]
annual general meeting 周年大会 oe<DP7e
annual growth rate 年增率;每年增长率 %WlTx&jSgE
annual long-term supplement 长期个案每年补助金 1\ Gxk&
annual pensionable emolument 可供计算退休金的年薪 3nnoXc'
annual report 年报 DPr~DO`b
Annual Report on the Consumer Price Index 《消费物价指数年报》 G.3yuok9
annual return 周年报表;周年申报表;每年报税表格 ],s{%a5wC
Annual Return Rules 《周年报表规则》 apZPHau6h
annual review of consumer prices 每年消费物价回顾 ;cfPS
annual roll-forward basis 逐年延展方式 .,F`*JVFq
annual salary 年薪 K$I`&M(
annual statement 年度报表;年度决算表 \![ p-mW{
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 53WCF[
annuitant 年金受益人 N;gY5;0m
annuity 年金 o[)*Y`xq<w
annuity contract 年金合约 :}z`4S@b
annuity on human life 人寿年金 pGd@%/]AO
antecedent debt 先前的债项 2p~}<B
ante-dated cheque 倒填日期支票 spT$}F2n
anticipated expenditure 预期开支 'P)c'uqd#
anticipated net profit 预期纯利 mgMa)yc!dp
anticipated revenue 预期收入 A DVUx}
anti-inflation measure 反通货膨胀措施 h43py8v
anti-inflationary stance 反通货膨胀立场 h@PE:=
apparent deficit 表面赤字 2Q 5-.2]
apparent financial solvency 表面偿债能力 mDx=n.lIz
apparent partner 表面合伙人 q_cP<2`@V
application for personal assessment 个人入息课税申请书 CaC \\5wl
application of fund 资金应用 >t{-_4Yv?
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 {gh<SZsE
appointed actuary 委任精算师 ^.9DfA0
appointed auditor 委任核数师;委任审计师 RM;Uq>l
appointed trustee 委任的受托人 SY.ZEJcv
appointer 委任人 c:aW"U
apportioned pro rata 按比例分摊
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apportionment 分配;分摊 /cT6X]o8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &0i$Y\g
apportionment formula 分摊方程式 09qfnQG
apportionment of estate duty 遗产税的分摊 hn~btu9h
appraisal 估价;评估 Q5lt[2Zyzd
appreciable growth 可观增长 n?
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appreciable impact 显着影响 Dt!
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appreciable increase 可观增长 bgxk:$E
appreciation 增值;升值 `hdN 6PgK
appreciation against other currencies 相对其他货币升值 1'N<ITb
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <HtGp6q
appreciation tax 增值税 ..zX
appropriation 拨款;拨用;拨付 .yDGw Lry
appropriation account 拨款帐目 C^;>HAK
|F
Appropriation Bill 拨款法案 D5!#c-Y-
appropriation-in-aid system 补助拨款办法 TF9A4
approved assets 核准资产 W,"Re,`H
approved basket stock 认可一篮子证券 `NTtw;%Y
approved budget 核准预算 2Z5_@Y
approved charitable donation 认可慈善捐款 mx#%oJnsi
approved charitable institution 认可慈善机构 C`R<55x6
approved currency 核准货币;认可货币 Wm}gnNwA
approved estimates 核准预算 !C h1q
approved estimates of expenditure 核准开支预算 ik#Wlz`4
approved overseas insurer 核准海外保险人 ,,!P-kK$
approved overseas trust company 核准海外信托公司 cUr!U\X[
approved pooled investment fund 核准汇集投资基金 :d pwr9)
approved provident fund scheme 认可公积金计划 @v#,SF {
approved provision 核准拨款 =Z{jc
approved redeemable share 核准可赎回股份 @+l=R|
approved regional stock 认可地区性证券 8t. QFze?
approved retirement scheme 认可退休金计划 +xvn n
approved subordinated loan 核准附属贷款 q#@r*hl
arbitrage 套戥;套汇;套利 /!MVpi'6&
arbitrageur 套戥者;套汇者 ?O3d Sxi
arbitrary amount 临时款项 |}.}q
arrangement 措施;安排;协定 ;rF[y7\
arrears 欠款 w$Fg0JS
arrears of pay 欠付薪酬 8*x=Fm,Ok
arrears of revenue 逾期未收税款;逾期未收的帐项 \7%#4@;?
articles of association 组织章程;组织细则;组织章程细则
;b:'i&r
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ec`re+1r
ascertainment of profit 确定利润 #4lIna%VX
"Asia Clear" “亚洲结算系统”