allotment 分配;配股 a;QMAd!
allotment notice 股份配售通知;配股通知 q6_u@:3u
allotment of shares 股份分配 'rMN=1:iu"
allowable 可获宽免;免税的 /I)yU>o
allowable business loss 可扣除的营业亏损 )t$,e2FY
allowable expenses 可扣税的支出 FL(6?8zK
allowance 免税额;津贴;备抵;准备金 `!Ds6
allowance for debts 债项的免税额 LEW'G"+
allowance for depreciation by wear and tear 耗损折旧免税额 Gp4A.\7
allowance for funeral expenses 殡殓费的免税额 PUo/J~ v
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 F#5B<I
allowance for repairs and outgoings 修葺及支出方面的免税额 'd+NVj{C
allowance to debtor 给债务人的津贴 ]xX$<@HR
alteration of capital 资本更改 (>`5z(X
alternate trustee 候补受托人 '~ ,p[
amalgamation 合并 F;gx%[$GX
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OH5>vV'i
ambit of charges 征税范围;收费范围 h3*Zfl<]
amended valuation 经修订的估值 /%0<p,T
American Commodities Exchange 美国商品交易所 %=?cZfFqO
American Express Bank Limited 美国运通银行 cU{e`<xjA
American Stock Exchange 美国证券交易所 Kv.>Vf.T}_
amortization 摊销 Kw8u`$Ad7
amount due from banks 存放银行同业的款项 ~><
^'j[
amount due from banks abroad 存放海外银行同业的款项 QmLF[\Oo_
amount due from holding companies 控股公司欠款 F1jglH/MF)
amount due from local banks 存放本港银行同业的款项 "I=\[l8t
amount due to banks 银行同业的存款 Ga# :P F0
amount due to banks abroad 海外银行同业的存款 n) k1
amount due to holding companies 控股公司存款 deM7fN4lTi
amount due to local banks 本港银行同业的存款 ?[)}l9
amount due to outport banks 外埠银行同业的存款 )
RO<o O
amount for note issue 发行纸币的款额 qduWzxB
amount of bond 担保契据的款额 Si_%Rr&jW
amount of consideration 代价款额 'XzXZJ[
uq
amount of contribution 供款数额 s<9RKfm
amount of indebtedness 负债款额 GN!qyT
amount of principal of the loan 贷款本金额 a@\D$#2r
amount of rates chargeable 应征差饷数额 K_2|_MLlZ
amount of share capital 股本额 oP!;\a( SL
amount of sums assured 承保款额 |1ST=O7.LH
amount of variation 变动幅度 IkrF/$r
amount of vote 拨款数额 W
D
T]!
amount payable 应付款额 'ih
hoW8
amount receivable 应收款额 AX= 1b,s
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &}?$i7x5
analysis 分析 Y$Q|J4z
ancillary risk 附属风险 /9zE^YcT
annual account 周年帐目;周年帐目报表;年度决算;年结 ?0YCpn
annual accounting date 年结日期 7\f\!e <
annual allowance 每年免税额;年积金;年度津贴;年津 wE@'ap#
annual balance 年度余额 "y_#7K
annual disposable income 每年可动用收入 lY{FSGp
annual estimates 周年预算 q^A+<d
annual fee 年费 ]S(%[|
annual general meeting 周年大会 G!Um,U/g
annual growth rate 年增率;每年增长率 8me ]JRw
annual long-term supplement 长期个案每年补助金 K]j0_~3s
annual pensionable emolument 可供计算退休金的年薪 Qt,M!i,
annual report 年报 `5~ +,/Ys
Annual Report on the Consumer Price Index 《消费物价指数年报》 DK=cVpN%s
annual return 周年报表;周年申报表;每年报税表格 ^2$ lJ
Annual Return Rules 《周年报表规则》 )u/H>;L P
annual review of consumer prices 每年消费物价回顾 u`olW%C/T
annual roll-forward basis 逐年延展方式 ^Ve<>b
annual salary 年薪 t=u
Qb=
annual statement 年度报表;年度决算表 AgRjr"hF*e
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 ?W0)nQU
annuitant 年金受益人 zH>hx5,k'X
annuity 年金 \EKU*5\Hp>
annuity contract 年金合约 B 9T!j]'
annuity on human life 人寿年金 V^hE}`>z&
antecedent debt 先前的债项 $&"V^@
ante-dated cheque 倒填日期支票 wWSdTLX
anticipated expenditure 预期开支 _>=L>*
anticipated net profit 预期纯利 cwm_nQKk
anticipated revenue 预期收入 lj{VL}R
anti-inflation measure 反通货膨胀措施 G NS`.fS
anti-inflationary stance 反通货膨胀立场 ?[&2o|
apparent deficit 表面赤字 @&]#uRl|[
apparent financial solvency 表面偿债能力 t\RF=BbJJ
apparent partner 表面合伙人
bu=?N
application for personal assessment 个人入息课税申请书 iSFuT7;%
application of fund 资金应用 t^[8RhD
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 kl"+YF5/
appointed actuary 委任精算师 RGn!{=
appointed auditor 委任核数师;委任审计师 3d-%>?-ee
appointed trustee 委任的受托人 H*bs31i{
appointer 委任人 >@YtDl8R
apportioned pro rata 按比例分摊 f>s?4
apportionment 分配;分摊 M[ z)6.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mo1oyQg8
apportionment formula 分摊方程式 @"Z7nJX
apportionment of estate duty 遗产税的分摊 `xz<>g9e
appraisal 估价;评估 R(-<BtM!-
appreciable growth 可观增长 k^ YO%_
appreciable impact 显着影响 Ug:\
appreciable increase 可观增长 %0 #XPc("
appreciation 增值;升值 8/t$d#xHI
appreciation against other currencies 相对其他货币升值 D;I6Q1I
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cgb2K$B_"
appreciation tax 增值税 oW^*l#v
appropriation 拨款;拨用;拨付 4QIE8f
Y
appropriation account 拨款帐目 >Bs#Xb_B]
Appropriation Bill 拨款法案 'kYwz;gp
appropriation-in-aid system 补助拨款办法 `+t.!tv!
approved assets 核准资产 1yV: qp
approved basket stock 认可一篮子证券 sHc Td>xS
approved budget 核准预算 `fNG$ODL
approved charitable donation 认可慈善捐款 nuo Pg3Nl
approved charitable institution 认可慈善机构 oQv3GpO
approved currency 核准货币;认可货币 oG7q_4+&
approved estimates 核准预算 lc_E!"1
approved estimates of expenditure 核准开支预算 VyRsPg[(
approved overseas insurer 核准海外保险人 i5
>+}$1
approved overseas trust company 核准海外信托公司 @:tj<\G]
approved pooled investment fund 核准汇集投资基金 4CQ"8k(S"
approved provident fund scheme 认可公积金计划 |oub
!fG4
approved provision 核准拨款 lQfL3`X!
approved redeemable share 核准可赎回股份 4lqH8l.
approved regional stock 认可地区性证券 Zh
NdB
approved retirement scheme 认可退休金计划 'TTUN=y
approved subordinated loan 核准附属贷款 kQaSbpNmH
arbitrage 套戥;套汇;套利 ^1Xt]T`e
arbitrageur 套戥者;套汇者 R.LL#u};
arbitrary amount 临时款项 cEe?*\G
arrangement 措施;安排;协定 ~Ph\Sbp
arrears 欠款 c}[+h
5
arrears of pay 欠付薪酬 -dv%H{
arrears of revenue 逾期未收税款;逾期未收的帐项 Y%|@R3[Nk
articles of association 组织章程;组织细则;组织章程细则 @\w,otT
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 \v6M:KR5/
ascertainment of profit 确定利润 x f4{r+
"Asia Clear" “亚洲结算系统”