allotment 分配;配股 X,i^OM_
allotment notice 股份配售通知;配股通知 " 2J2za
allotment of shares 股份分配 uUI@!)@2
allowable 可获宽免;免税的 x"n)y1y
allowable business loss 可扣除的营业亏损 /&g~*AL
allowable expenses 可扣税的支出 `{W>Dy
allowance 免税额;津贴;备抵;准备金 bf-V Q7
allowance for debts 债项的免税额 B>,&{ah/5J
allowance for depreciation by wear and tear 耗损折旧免税额 p;YS`*!s
allowance for funeral expenses 殡殓费的免税额 >p@v'h/Cr
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ":,J<|Oy
allowance for repairs and outgoings 修葺及支出方面的免税额 .z&,d&E
allowance to debtor 给债务人的津贴 k<!xOg
alteration of capital 资本更改 g~Agy
alternate trustee 候补受托人 \N"=qw^ t
amalgamation 合并 o<nkK+=Afm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qB44;!(
ambit of charges 征税范围;收费范围 N2Q%/}+,
amended valuation 经修订的估值 (SGU]@)g
American Commodities Exchange 美国商品交易所 k
1Thjt
American Express Bank Limited 美国运通银行 6=i
@ttAK
American Stock Exchange 美国证券交易所 W<s5rM x
amortization 摊销 %SlF7$
amount due from banks 存放银行同业的款项 *Z
C$DW!-
amount due from banks abroad 存放海外银行同业的款项 ^Y-
S"Ks
amount due from holding companies 控股公司欠款 ,T\)%q
amount due from local banks 存放本港银行同业的款项 K1*]6x,
amount due to banks 银行同业的存款 $g+q;Y~i0
amount due to banks abroad 海外银行同业的存款 qJf=f3
amount due to holding companies 控股公司存款 /5 6sPl
7}
amount due to local banks 本港银行同业的存款 PcK;L(
amount due to outport banks 外埠银行同业的存款 w.6 Gp;O
amount for note issue 发行纸币的款额 mj9r#v3.
amount of bond 担保契据的款额 w*7BiZ{s<
amount of consideration 代价款额 BARs1^pR4
amount of contribution 供款数额 GtSvb6UNn
amount of indebtedness 负债款额 z9)I@P"
amount of principal of the loan 贷款本金额 F1UTj"<e
amount of rates chargeable 应征差饷数额 ZVX!=3VT
amount of share capital 股本额 -P'KpX:]hd
amount of sums assured 承保款额 Ua=w;h
amount of variation 变动幅度 B2DWSp-8*
amount of vote 拨款数额 VwxLElV
amount payable 应付款额 Eggdj+
amount receivable 应收款额 oD>j26Q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Zbobi,
analysis 分析 8O0E;6b
ancillary risk 附属风险 I!OV+utF
annual account 周年帐目;周年帐目报表;年度决算;年结 ;
&v~tD7
annual accounting date 年结日期 fKN&0N|^R
annual allowance 每年免税额;年积金;年度津贴;年津 $^;b
1bnO
annual balance 年度余额 p{BBqKv
annual disposable income 每年可动用收入 sGdlS&08(
annual estimates 周年预算 #\X="'/
annual fee 年费 uw,p\:D&
annual general meeting 周年大会 vsL)E:0
annual growth rate 年增率;每年增长率 EA+}Rf6}
annual long-term supplement 长期个案每年补助金 vPbmQh ex
annual pensionable emolument 可供计算退休金的年薪 tjIT4
annual report 年报 ="*:H)
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;)nV
annual return 周年报表;周年申报表;每年报税表格 /9..hEq^
Annual Return Rules 《周年报表规则》 2IGoAt>V
annual review of consumer prices 每年消费物价回顾 ?rG>SA>o
annual roll-forward basis 逐年延展方式 /:],bNb
annual salary 年薪 G^Q8B^Lg
annual statement 年度报表;年度决算表 C+=8?u<
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 vOl<
annuitant 年金受益人 5o&noRIIr
annuity 年金 R<GnPN:c
annuity contract 年金合约 ;5(ptXX1W
annuity on human life 人寿年金 '**dD2
n
antecedent debt 先前的债项 h
&R1"
ante-dated cheque 倒填日期支票 (+^z9p7/!
anticipated expenditure 预期开支 sKK*{+,kh;
anticipated net profit 预期纯利 b
b]r
anticipated revenue 预期收入 E"l/r4*f@
anti-inflation measure 反通货膨胀措施 ~&
@UH
anti-inflationary stance 反通货膨胀立场 Z+G.v=2q<
apparent deficit 表面赤字 QSxR@hC
apparent financial solvency 表面偿债能力 yaD_c;
apparent partner 表面合伙人 l#;DO9
application for personal assessment 个人入息课税申请书 ;I^+u0ga
application of fund 资金应用 |)vC^=N{+
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 <@puWm[p
appointed actuary 委任精算师 fd<a%nSD
appointed auditor 委任核数师;委任审计师 m\hzQ9
appointed trustee 委任的受托人 {r,MRZaa
appointer 委任人 hhU:
nw
apportioned pro rata 按比例分摊 ?mCino
apportionment 分配;分摊 +=Q/'g
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z&VH7gi
apportionment formula 分摊方程式 AsOkOS3
apportionment of estate duty 遗产税的分摊 F^/1 u
appraisal 估价;评估 qlJzXq{|`
appreciable growth 可观增长 } qf=5v
appreciable impact 显着影响 f
0lpwwe
appreciable increase 可观增长
?"o7x[
appreciation 增值;升值 6(5YvT
appreciation against other currencies 相对其他货币升值 8wXnc%
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VoTnm
appreciation tax 增值税 sBLf(Q,
appropriation 拨款;拨用;拨付 Tt.#O~2:9
appropriation account 拨款帐目 ;;#_[Zl
Appropriation Bill 拨款法案 +6$ |No
appropriation-in-aid system 补助拨款办法 aGR!T{`
approved assets 核准资产 8NJxtT~0c~
approved basket stock 认可一篮子证券 Ac2,A>
approved budget 核准预算 qZS]eQW.
approved charitable donation 认可慈善捐款 Ww[Xqmg
approved charitable institution 认可慈善机构 ruKm_j#J
approved currency 核准货币;认可货币 #BZ2%\
approved estimates 核准预算 ;;zQV D )X
approved estimates of expenditure 核准开支预算 0S%xm'|N
approved overseas insurer 核准海外保险人 7%Q?BH7{
approved overseas trust company 核准海外信托公司 wIbxnn
approved pooled investment fund 核准汇集投资基金 Z?);^m|T
approved provident fund scheme 认可公积金计划 !G8=S'~~
approved provision 核准拨款 -*<4 hFb
approved redeemable share 核准可赎回股份 I+4#LR3;
approved regional stock 认可地区性证券 5C|Y-G
approved retirement scheme 认可退休金计划 u3B[1Ae:K
approved subordinated loan 核准附属贷款 BIk0n;Kz<L
arbitrage 套戥;套汇;套利 $Sx(vq6(
arbitrageur 套戥者;套汇者 !*tV[0i2
arbitrary amount 临时款项 LrGLIt`
arrangement 措施;安排;协定 OABMIgX
arrears 欠款 (T9Q6\sa
arrears of pay 欠付薪酬 s.#%hPX{
arrears of revenue 逾期未收税款;逾期未收的帐项 =1vl-*uYh
articles of association 组织章程;组织细则;组织章程细则 $\w<.)"#
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 EDA%qNd]j
ascertainment of profit 确定利润 BWWO=N
"Asia Clear" “亚洲结算系统”