allotment 分配;配股 dw"Es;^
allotment notice 股份配售通知;配股通知 fs'SCwx
allotment of shares 股份分配 %} `` :
allowable 可获宽免;免税的 9Y:I)^ek
allowable business loss 可扣除的营业亏损 !/XNp QP
allowable expenses 可扣税的支出 @Lnv
allowance 免税额;津贴;备抵;准备金 bw P=f.
allowance for debts 债项的免税额 zr.\7\v
allowance for depreciation by wear and tear 耗损折旧免税额 >a?Bk4w
allowance for funeral expenses 殡殓费的免税额 wXQxZuk[
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 kK[4uQQ
allowance for repairs and outgoings 修葺及支出方面的免税额 Qo#]Lo> \g
allowance to debtor 给债务人的津贴 BIWe Hx
alteration of capital 资本更改 C
t,p
alternate trustee 候补受托人 q5(t2nNb
amalgamation 合并 ks#3
o+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |(>`qL{|
ambit of charges 征税范围;收费范围 Dp([r
amended valuation 经修订的估值 GmH DG-
American Commodities Exchange 美国商品交易所 =NF0E8O
American Express Bank Limited 美国运通银行 BDI|z/~&
American Stock Exchange 美国证券交易所 u<ed O+
amortization 摊销 V"YeF:I
amount due from banks 存放银行同业的款项 PILpWhjL$9
amount due from banks abroad 存放海外银行同业的款项 "2cOS PpQL
amount due from holding companies 控股公司欠款 d?fS#Ryb
amount due from local banks 存放本港银行同业的款项 :0J`4
amount due to banks 银行同业的存款 =tOB fRM
amount due to banks abroad 海外银行同业的存款 kB
8^v7o
amount due to holding companies 控股公司存款 ybBmg'198
amount due to local banks 本港银行同业的存款 6.D|\;9{c
amount due to outport banks 外埠银行同业的存款 d_!Z /M,
amount for note issue 发行纸币的款额 W+ S~__K
amount of bond 担保契据的款额 Tv=lr6t8
amount of consideration 代价款额 q+L'h8
amount of contribution 供款数额 dCd~
]CI
amount of indebtedness 负债款额 <mn[-
amount of principal of the loan 贷款本金额 Z`S#> o
amount of rates chargeable 应征差饷数额 hq=;ZI
amount of share capital 股本额 u} ot-!}Q
amount of sums assured 承保款额 NrqJf-ldo
amount of variation 变动幅度 +{:uPY#1
amount of vote 拨款数额 ZNQx;51
amount payable 应付款额 C"I
jr=w
amount receivable 应收款额 sW]_Ky.]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4IeCb?
analysis 分析 9;@p2t*v
ancillary risk 附属风险 ~lj[> |\Oj
annual account 周年帐目;周年帐目报表;年度决算;年结 v;]rFc#Px[
annual accounting date 年结日期 6
VEB2F
annual allowance 每年免税额;年积金;年度津贴;年津 5BVvT
`<
annual balance 年度余额 p'R<yB)V
annual disposable income 每年可动用收入 >d + }$dB
annual estimates 周年预算 hXTfmFy{n
annual fee 年费 ?
:H+j6+f
annual general meeting 周年大会 42dv3bE"
annual growth rate 年增率;每年增长率 c{M
,K
annual long-term supplement 长期个案每年补助金 S/]\GG{
annual pensionable emolument 可供计算退休金的年薪 b80#75Bj>
annual report 年报 FIq'W:q:
Annual Report on the Consumer Price Index 《消费物价指数年报》 i7Qb~RW
annual return 周年报表;周年申报表;每年报税表格 &A0OYV3i.
Annual Return Rules 《周年报表规则》 =CLPz8
annual review of consumer prices 每年消费物价回顾 6 s=VU\
annual roll-forward basis 逐年延展方式 o[ 5dR<
annual salary 年薪 y[_k/.1
annual statement 年度报表;年度决算表 5u!\c(TJ+
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 ;R?@
D]
annuitant 年金受益人 @:>"VP<(
annuity 年金 Z
[!"x&H]h
annuity contract 年金合约 0m_yW$w
annuity on human life 人寿年金 [IYVrT&C'
antecedent debt 先前的债项 Q %o@s3~O
ante-dated cheque 倒填日期支票 H>TO8;5(
anticipated expenditure 预期开支 #mQ@4k9i
anticipated net profit 预期纯利 '
_c/CNs
anticipated revenue 预期收入 ]\pi!oa
anti-inflation measure 反通货膨胀措施 Q#eMwM#~
anti-inflationary stance 反通货膨胀立场 SQN?[v
apparent deficit 表面赤字 q`<vY'&1
apparent financial solvency 表面偿债能力 Gx C+lqH#
apparent partner 表面合伙人 L `1 ITz
application for personal assessment 个人入息课税申请书 > 80{n8
application of fund 资金应用 z!}E2j_9P
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 xC)bW,%
appointed actuary 委任精算师 h^3gYL7O6
appointed auditor 委任核数师;委任审计师 5u$.!l8Nl
appointed trustee 委任的受托人 n>'(d*[e&
appointer 委任人 _b&|0j:Ud
apportioned pro rata 按比例分摊 6 >kU Lp
apportionment 分配;分摊 EFX2>&mWo8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F6\{gQ<E
apportionment formula 分摊方程式 <i~xJi%1#
apportionment of estate duty 遗产税的分摊 !l[;,l
appraisal 估价;评估 8C3k:
D[
appreciable growth 可观增长 {)" 3
appreciable impact 显着影响 qb
"S
appreciable increase 可观增长 &da=hc,>%
appreciation 增值;升值 }_+XN"}C
appreciation against other currencies 相对其他货币升值 5 ^{~xOM5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F-,gj{s
appreciation tax 增值税 ('&lAn
appropriation 拨款;拨用;拨付 a#p+.)Wm
appropriation account 拨款帐目 u zZ|0
Appropriation Bill 拨款法案 {5 dVK
appropriation-in-aid system 补助拨款办法 'cO8& |
approved assets 核准资产 "| '~y}v_
approved basket stock 认可一篮子证券 qTuR[(
approved budget 核准预算 E+L
7[
approved charitable donation 认可慈善捐款 <pX?x3-'
approved charitable institution 认可慈善机构 ^to*ET{0
approved currency 核准货币;认可货币 o5Oig
approved estimates 核准预算 2C
S9v
approved estimates of expenditure 核准开支预算 I\)`,w
approved overseas insurer 核准海外保险人 LHY7_"u#
approved overseas trust company 核准海外信托公司 Z ]A
|"6<
approved pooled investment fund 核准汇集投资基金 45yP {+/-Q
approved provident fund scheme 认可公积金计划 XCM!8x?K
approved provision 核准拨款 j97+'AKX
approved redeemable share 核准可赎回股份 KsULQJ#,
approved regional stock 认可地区性证券 zhJeTctRz
approved retirement scheme 认可退休金计划 T~UDD
3
approved subordinated loan 核准附属贷款 =4_}.
arbitrage 套戥;套汇;套利 o0r&w;!
arbitrageur 套戥者;套汇者 A]bb*a1
arbitrary amount 临时款项 d@3DsE.{i
arrangement 措施;安排;协定 )\+Imn
arrears 欠款 <'\Nv._2a
arrears of pay 欠付薪酬 dk&F?B{6T
arrears of revenue 逾期未收税款;逾期未收的帐项 cK$yr)7
articles of association 组织章程;组织细则;组织章程细则 Z %pc"
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 k0Vri$x
ascertainment of profit 确定利润 D.Ke
"Asia Clear" “亚洲结算系统”