allotment 分配;配股 R@58*c:U(
allotment notice 股份配售通知;配股通知 )IP,;<
allotment of shares 股份分配 7]U
"Z*
allowable 可获宽免;免税的 aGrIQq/k)%
allowable business loss 可扣除的营业亏损 54gBJEhg
allowable expenses 可扣税的支出 G"-?&)M#a
allowance 免税额;津贴;备抵;准备金 6LOnU~l,
allowance for debts 债项的免税额 ~ZmN44?R
allowance for depreciation by wear and tear 耗损折旧免税额 <6EeD5{*
allowance for funeral expenses 殡殓费的免税额 PXK7b2fE.
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +DW~BS3
allowance for repairs and outgoings 修葺及支出方面的免税额 #+:9T/*>0
allowance to debtor 给债务人的津贴 @)UZ@ ~R
alteration of capital 资本更改 gy,ht3
alternate trustee 候补受托人 l Q'I
amalgamation 合并 6bomh2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5QW=&zI`=
ambit of charges 征税范围;收费范围 `>gd&u
amended valuation 经修订的估值 |8&,b`Gfo
American Commodities Exchange 美国商品交易所 X}=n:Ql'YY
American Express Bank Limited 美国运通银行 ~qcNEl\-y
American Stock Exchange 美国证券交易所 Sc>,lIM
amortization 摊销 %zA;+s$l
amount due from banks 存放银行同业的款项 jlkmLcpf
amount due from banks abroad 存放海外银行同业的款项 HFKfkAl
amount due from holding companies 控股公司欠款 T_i:}ul
amount due from local banks 存放本港银行同业的款项 4iqoR$3Fc
amount due to banks 银行同业的存款 j5K]CTz#
amount due to banks abroad 海外银行同业的存款 [="
e
ziM{
amount due to holding companies 控股公司存款 4~k\j
amount due to local banks 本港银行同业的存款 E=jNi
amount due to outport banks 外埠银行同业的存款 Vu)4dD!
amount for note issue 发行纸币的款额 YNLV9.P6
amount of bond 担保契据的款额 33o9Yg|J~
amount of consideration 代价款额 I(]}XZq
amount of contribution 供款数额 G^~k)6v=m
amount of indebtedness 负债款额 SFB~
->db
amount of principal of the loan 贷款本金额 C\3y {s
amount of rates chargeable 应征差饷数额 /,89p&h
amount of share capital 股本额 gcE|#1>
amount of sums assured 承保款额 M2HomO/X)
amount of variation 变动幅度 A'j;\
`1
amount of vote 拨款数额 *?Lv3}E
amount payable 应付款额 o}$XH,-9&
amount receivable 应收款额 9)y/:sO<P
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UM!ENI|
analysis 分析 KX!T8+Y
ancillary risk 附属风险 ]Uw<$!$-]s
annual account 周年帐目;周年帐目报表;年度决算;年结 DQNnNsP:M-
annual accounting date 年结日期 W0(_~
annual allowance 每年免税额;年积金;年度津贴;年津 {!.(7wV\
annual balance 年度余额 J{l1nHQZSu
annual disposable income 每年可动用收入 *'OxAfa#x
annual estimates 周年预算 ]=.\-K
annual fee 年费 CKtB-a
annual general meeting 周年大会 B268e
annual growth rate 年增率;每年增长率 [OjF[1I)u
annual long-term supplement 长期个案每年补助金 E4gYemuN
annual pensionable emolument 可供计算退休金的年薪 !,l9@eJQ
annual report 年报 IC#>X5
Annual Report on the Consumer Price Index 《消费物价指数年报》 <A<{,:5C
annual return 周年报表;周年申报表;每年报税表格 iocI:b<
Annual Return Rules 《周年报表规则》 `k=bL"T>\
annual review of consumer prices 每年消费物价回顾 wHsYF`
annual roll-forward basis 逐年延展方式 Ot:CPm@
annual salary 年薪 q`|LRz&al
annual statement 年度报表;年度决算表 G %N
$C
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 X'wE7=29M
annuitant 年金受益人 _9faBrzd
annuity 年金 b^ L
\>3
annuity contract 年金合约 9iXeBC
annuity on human life 人寿年金 * 1T&
antecedent debt 先前的债项 &Flglj~7l
ante-dated cheque 倒填日期支票 ^g*pGrl#
anticipated expenditure 预期开支 jYx38_5e
anticipated net profit 预期纯利 4FEk5D
anticipated revenue 预期收入 *7*lE"$p
anti-inflation measure 反通货膨胀措施 W!%]_I!&K
anti-inflationary stance 反通货膨胀立场 uG?_< mun
apparent deficit 表面赤字 p%iGc<vHX
apparent financial solvency 表面偿债能力 So{x]x:f
apparent partner 表面合伙人 ?;KKw*
application for personal assessment 个人入息课税申请书 ]P#XVDn+;
application of fund 资金应用 Cnnh7`
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 5 elw~u
appointed actuary 委任精算师 |s)Rxq){"V
appointed auditor 委任核数师;委任审计师 WF2}-NU"
appointed trustee 委任的受托人 4Yxo~ m(
appointer 委任人 '/`= R
apportioned pro rata 按比例分摊 l-K9LTd
apportionment 分配;分摊 /rg*p
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4 d;|sI@
apportionment formula 分摊方程式 `o<'
x.
I
apportionment of estate duty 遗产税的分摊 ;+0t;B!V
appraisal 估价;评估 t/ +=|*
appreciable growth 可观增长 z|=}1;(.
appreciable impact 显着影响 =3|O%\
appreciable increase 可观增长 anIAM
appreciation 增值;升值 U2{ dN>
appreciation against other currencies 相对其他货币升值 g$(
V^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .nG#co"r}3
appreciation tax 增值税 q+P|l5_
t
appropriation 拨款;拨用;拨付 UH]l9Aq$P
appropriation account 拨款帐目 9!T[Z/}T
Appropriation Bill 拨款法案 NXwz$}}Pp
appropriation-in-aid system 补助拨款办法 z."a.>fPaO
approved assets 核准资产 kdCUORMK
approved basket stock 认可一篮子证券 6WV\}d:
approved budget 核准预算 9v?N+Rb
approved charitable donation 认可慈善捐款 A~Y^VEn
approved charitable institution 认可慈善机构 D<|qaHB=
approved currency 核准货币;认可货币 W`K7 QWV4
approved estimates 核准预算 }tsYJlh5
approved estimates of expenditure 核准开支预算 1=#q5dZ]
approved overseas insurer 核准海外保险人 &$"i,~q^
b
approved overseas trust company 核准海外信托公司 W.z;B<
approved pooled investment fund 核准汇集投资基金 !xP8#|1
approved provident fund scheme 认可公积金计划 5V5%/FUm
approved provision 核准拨款 }-ftyl7
approved redeemable share 核准可赎回股份 T;@;R%
approved regional stock 认可地区性证券 bSsh^Z
approved retirement scheme 认可退休金计划 "5;;)\o~
approved subordinated loan 核准附属贷款 Mzsfo;kk+
arbitrage 套戥;套汇;套利 x;-.
ZVF
arbitrageur 套戥者;套汇者 GN-mrQo
arbitrary amount 临时款项
v[#9+6P=
arrangement 措施;安排;协定 K3m]%m2\
arrears 欠款 g) p,5BADm
arrears of pay 欠付薪酬 R>,:A%?^b5
arrears of revenue 逾期未收税款;逾期未收的帐项 Uu!f,L;ty
articles of association 组织章程;组织细则;组织章程细则 [!} :KD2yX
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 KC(xb5x
Y
ascertainment of profit 确定利润 ZX5 xF<os8
"Asia Clear" “亚洲结算系统”