allotment 分配;配股 2|^@=.4\
allotment notice 股份配售通知;配股通知 h"+7cc@
allotment of shares 股份分配 I3.. Yk%7
allowable 可获宽免;免税的 aGC3&c[Wx
allowable business loss 可扣除的营业亏损 60^j<O
allowable expenses 可扣税的支出 DAb/B
allowance 免税额;津贴;备抵;准备金 LH2B*8=^2
allowance for debts 债项的免税额 GqxnB k1
allowance for depreciation by wear and tear 耗损折旧免税额 Qpv#&nfUi6
allowance for funeral expenses 殡殓费的免税额 \"(?k>]E
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9{OO'at?
allowance for repairs and outgoings 修葺及支出方面的免税额 SPE)db3
allowance to debtor 给债务人的津贴
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alteration of capital 资本更改 Oe;#q
alternate trustee 候补受托人 R ?iCJ5 m
amalgamation 合并 y@7fR9hp<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q
ambit of charges 征税范围;收费范围 #epbc K
amended valuation 经修订的估值 l
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American Commodities Exchange 美国商品交易所 ,e43m=KhK
American Express Bank Limited 美国运通银行 3`yO&upk
American Stock Exchange 美国证券交易所 3h:~NL
amortization 摊销 ~Pw9[ycn3
amount due from banks 存放银行同业的款项 |gI>Sp%Fu
amount due from banks abroad 存放海外银行同业的款项 N_K9H1r
amount due from holding companies 控股公司欠款 .4^+q9M
amount due from local banks 存放本港银行同业的款项 )nO ^Ay
amount due to banks 银行同业的存款 ;Va(l$zD
amount due to banks abroad 海外银行同业的存款 _ +DL
amount due to holding companies 控股公司存款 5(ZOm|3ix
amount due to local banks 本港银行同业的存款 iSO xQ
amount due to outport banks 外埠银行同业的存款 jKmjZz8L]%
amount for note issue 发行纸币的款额 GP c
B(
amount of bond 担保契据的款额 FTCIfW
amount of consideration 代价款额 Kj4BVs
amount of contribution 供款数额 J[:#(c&c!1
amount of indebtedness 负债款额 $B-/>Rz
amount of principal of the loan 贷款本金额 y!gPBkG&3n
amount of rates chargeable 应征差饷数额 [@lK[7 u
amount of share capital 股本额 SX"|~Pi(
amount of sums assured 承保款额 tV(iC~/
amount of variation 变动幅度 ]%D!-[C%1
amount of vote 拨款数额 ru 6`Z+p
amount payable 应付款额 K +vD&Z^
amount receivable 应收款额 b5)^g+8)w
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >`UqS`YQK
analysis 分析 e2c'Wab
ancillary risk 附属风险 aInt[D(
annual account 周年帐目;周年帐目报表;年度决算;年结 AVQcD`V3B
annual accounting date 年结日期 HSNj
annual allowance 每年免税额;年积金;年度津贴;年津 <@(\z
annual balance 年度余额 2*V%S/cck
annual disposable income 每年可动用收入 s 1M-(d Q
annual estimates 周年预算 ,nYa+e
annual fee 年费 xcw:H&\w
6
annual general meeting 周年大会 &D M3/^70
annual growth rate 年增率;每年增长率 gGvL6Fu
annual long-term supplement 长期个案每年补助金 M,JwoKyg
annual pensionable emolument 可供计算退休金的年薪 Ld*Ds!*'/
annual report 年报 S|tA%2z
Annual Report on the Consumer Price Index 《消费物价指数年报》 A^,ul>!
annual return 周年报表;周年申报表;每年报税表格 c;]\$#2
Annual Return Rules 《周年报表规则》 s U`#hL6;
annual review of consumer prices 每年消费物价回顾 .t\J@?Z
annual roll-forward basis 逐年延展方式 THq}>QI
annual salary 年薪 Z~Q5<A9Jz
annual statement 年度报表;年度决算表 k_}$d{X
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 .\oW@2,RA9
annuitant 年金受益人 A x8 >
annuity 年金 sC\?{B0r
annuity contract 年金合约 C'[4jz0xF
annuity on human life 人寿年金 dYISjk@
antecedent debt 先前的债项 D Z*c.|W
ante-dated cheque 倒填日期支票 $O\m~r4
anticipated expenditure 预期开支 h81giY]
anticipated net profit 预期纯利 VQ('ejv}/
anticipated revenue 预期收入 E|;>!MMA;
anti-inflation measure 反通货膨胀措施 P
s>Y]
anti-inflationary stance 反通货膨胀立场 [,Rc&7p~R
apparent deficit 表面赤字 ^Ak?2,xB#+
apparent financial solvency 表面偿债能力 E'{:HX
apparent partner 表面合伙人 n>u_>2Ikkj
application for personal assessment 个人入息课税申请书 25Z}.))
application of fund 资金应用 u|wl;+.
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ]Y]]X[@
appointed actuary 委任精算师 >6Pe~J5,:
appointed auditor 委任核数师;委任审计师 b)IQa,enH
appointed trustee 委任的受托人 !q$VnqFk
appointer 委任人 }5PC53q
apportioned pro rata 按比例分摊 A v>v\ :.>
apportionment 分配;分摊 &,{>b[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mxCneX
apportionment formula 分摊方程式 ^E/6
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apportionment of estate duty 遗产税的分摊 [@qjy*5p
appraisal 估价;评估 ;V~x[J|x
appreciable growth 可观增长 s2,6aW C
appreciable impact 显着影响 C1f$^N
appreciable increase 可观增长 |s/Kb]t
appreciation 增值;升值 uzQj+Po
appreciation against other currencies 相对其他货币升值 U:~]>B $
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6k@F?qHS
appreciation tax 增值税 ,1 H|{ <
appropriation 拨款;拨用;拨付 r Yt|[Pk
appropriation account 拨款帐目 _}47U7s8
Appropriation Bill 拨款法案 $'CS/U`E}
appropriation-in-aid system 补助拨款办法 N}/V2K]Q
approved assets 核准资产 Y!]a*==
approved basket stock 认可一篮子证券 FP&Ykx~
approved budget 核准预算 56YqYu.
approved charitable donation 认可慈善捐款 S^~"#
approved charitable institution 认可慈善机构 ASEKP(]v
approved currency 核准货币;认可货币 ZL0Vx6Ph
approved estimates 核准预算 K+/wJ9^B
approved estimates of expenditure 核准开支预算 KJ/Gv#Kj
approved overseas insurer 核准海外保险人 &^&0,g?To
approved overseas trust company 核准海外信托公司 9+*{3 t
approved pooled investment fund 核准汇集投资基金 6miXaAA8
approved provident fund scheme 认可公积金计划 Tr>_R%b K
approved provision 核准拨款 :s+?"'DP
approved redeemable share 核准可赎回股份 Zt41f PQ
approved regional stock 认可地区性证券 3BK
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approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款 JO]?u(m01
arbitrage 套戥;套汇;套利 _t]Q*i0p
arbitrageur 套戥者;套汇者 %Qj$@.*:
arbitrary amount 临时款项 q}jh>`d
arrangement 措施;安排;协定 OSuQ7V
arrears 欠款 ]Rf$&7`g{
arrears of pay 欠付薪酬 IN6L2/Q
arrears of revenue 逾期未收税款;逾期未收的帐项 0ie)$fi
articles of association 组织章程;组织细则;组织章程细则 _~1O #*|4
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1k
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ascertainment of profit 确定利润 *>aVU'
"Asia Clear" “亚洲结算系统”