allotment 分配;配股 ]r/(n]=(
allotment notice 股份配售通知;配股通知 u}-d7-=
allotment of shares 股份分配 zdLVxL>87
allowable 可获宽免;免税的 8^<c,!DM
allowable business loss 可扣除的营业亏损 B@cJ\
allowable expenses 可扣税的支出 *Nvy+V
allowance 免税额;津贴;备抵;准备金 I%;Rn:zl
allowance for debts 债项的免税额 j<l#qho{h
allowance for depreciation by wear and tear 耗损折旧免税额 0NL :z1N-h
allowance for funeral expenses 殡殓费的免税额 hi ;WFyJTu
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Exep
+x-
allowance for repairs and outgoings 修葺及支出方面的免税额 D
C$7B`#D
allowance to debtor 给债务人的津贴 %r M-"6Q
alteration of capital 资本更改 9,S,NvSq
alternate trustee 候补受托人 ?G4
iOiyt
amalgamation 合并 6?%]odI#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j}|N^A_ S
ambit of charges 征税范围;收费范围 y\F`B0#$
amended valuation 经修订的估值 tXf}jU}
American Commodities Exchange 美国商品交易所 z3^RUoGU
American Express Bank Limited 美国运通银行 I;Al?&uw
American Stock Exchange 美国证券交易所 V~'k1P4
amortization 摊销 \3%W_vU_
amount due from banks 存放银行同业的款项 ZhGh{D[,
amount due from banks abroad 存放海外银行同业的款项 q?;N7P
amount due from holding companies 控股公司欠款 y0scL7/
amount due from local banks 存放本港银行同业的款项 #2Ac
amount due to banks 银行同业的存款 W ;fH&r)d@
amount due to banks abroad 海外银行同业的存款 u{g]gA8s
amount due to holding companies 控股公司存款 -]Q3/"Q
amount due to local banks 本港银行同业的存款 X!U]`Qh
amount due to outport banks 外埠银行同业的存款 /yx=7<
amount for note issue 发行纸币的款额 =:
4'
amount of bond 担保契据的款额 3xBN10R#
amount of consideration 代价款额 /lf\
E=
amount of contribution 供款数额 @
\!KF*v
amount of indebtedness 负债款额 \#
7
@a74
amount of principal of the loan 贷款本金额 -,R0IGS
amount of rates chargeable 应征差饷数额 :6 Uk)
amount of share capital 股本额 kjx
>
amount of sums assured 承保款额 CHPL>'NJzc
amount of variation 变动幅度 aN>U. SB
amount of vote 拨款数额 8BHL
amount payable 应付款额 nURvy}<r
amount receivable 应收款额 a;56k
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D4AEZgC F,
analysis 分析 "(0oP9lZ
ancillary risk 附属风险 GMEw
annual account 周年帐目;周年帐目报表;年度决算;年结 TRSOO}
annual accounting date 年结日期
btUq
annual allowance 每年免税额;年积金;年度津贴;年津 nA>*IU[
annual balance 年度余额 :L]-'\y
annual disposable income 每年可动用收入 =8O}t+U
annual estimates 周年预算 vAi"$e
annual fee 年费 {G Ub'J
annual general meeting 周年大会 '!pAnsXfO
annual growth rate 年增率;每年增长率 kVWGDI$~
annual long-term supplement 长期个案每年补助金 "=9-i-K9B
annual pensionable emolument 可供计算退休金的年薪 W7%p^;ZQ$
annual report 年报 :[L{KFQU
Annual Report on the Consumer Price Index 《消费物价指数年报》 vB Sm=M
annual return 周年报表;周年申报表;每年报税表格 9Kc0&?q@D
Annual Return Rules 《周年报表规则》 l &}piC
annual review of consumer prices 每年消费物价回顾 IZ+*`E
annual roll-forward basis 逐年延展方式 w-J"zC
annual salary 年薪 et@">D%;]
annual statement 年度报表;年度决算表 mRwXN*Izw
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 NI^{$QMj
annuitant 年金受益人 *f{
7
annuity 年金 T0g0jr{
annuity contract 年金合约 +IvNyj|
annuity on human life 人寿年金 Pl_^nFm0
antecedent debt 先前的债项 <[bQo&B2 E
ante-dated cheque 倒填日期支票 U> W|(Y
anticipated expenditure 预期开支 3*G5F}7%=
anticipated net profit 预期纯利 7kdeYr~<1
anticipated revenue 预期收入 dFzYOG1
anti-inflation measure 反通货膨胀措施 g&Z"_
7L~
anti-inflationary stance 反通货膨胀立场 >Q&CgGpW$
apparent deficit 表面赤字 `a-Bji?
apparent financial solvency 表面偿债能力 B@d1xjp)']
apparent partner 表面合伙人 "";=DH
application for personal assessment 个人入息课税申请书 %y
eu"
application of fund 资金应用 H4W1\u
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 3be6p
appointed actuary 委任精算师 `4_c0q)N4
appointed auditor 委任核数师;委任审计师 [@
ILc*2O
appointed trustee 委任的受托人 ^,LtEwd~Y
appointer 委任人 ?fB5t;~E
apportioned pro rata 按比例分摊 87pnSj/X"
apportionment 分配;分摊 +.=1^+a
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NJk)z&M
apportionment formula 分摊方程式 ;r3}g"D@
apportionment of estate duty 遗产税的分摊 (9E( Q*J5x
appraisal 估价;评估 lHcA j{6
appreciable growth 可观增长 ?gU }[]
appreciable impact 显着影响 UnP|]]o:I
appreciable increase 可观增长 {y1q7Z.M
appreciation 增值;升值 w"1x=+
appreciation against other currencies 相对其他货币升值 Mw+v"l&mU
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '|_/lz$h
appreciation tax 增值税 pKq ]X}[^c
appropriation 拨款;拨用;拨付 7"#f!.E
appropriation account 拨款帐目 ><cU7 ja[^
Appropriation Bill 拨款法案 @`6}`k
appropriation-in-aid system 补助拨款办法 jKS!'?
approved assets 核准资产 W8y$Ve8m
approved basket stock 认可一篮子证券 vf[&7n
approved budget 核准预算 eIsT!V"7
approved charitable donation 认可慈善捐款 Y|_O8[
approved charitable institution 认可慈善机构 c+~LpSQ
approved currency 核准货币;认可货币 ewpig4
approved estimates 核准预算 )J&|\m(e
approved estimates of expenditure 核准开支预算 7 I@";d8~
approved overseas insurer 核准海外保险人 !W~QT}
approved overseas trust company 核准海外信托公司 0t+])>
approved pooled investment fund 核准汇集投资基金 q~j)W$k
approved provident fund scheme 认可公积金计划 i@XB&;*c\
approved provision 核准拨款 f9a$$nb3`
approved redeemable share 核准可赎回股份 =MxpH+spI
approved regional stock 认可地区性证券 0iV
;g`%
approved retirement scheme 认可退休金计划 \X5 3|Y;=
approved subordinated loan 核准附属贷款 3-iD.IAUm@
arbitrage 套戥;套汇;套利 Od-Ax+Hp
arbitrageur 套戥者;套汇者 nZxSMN0]
arbitrary amount 临时款项 "T7>)fbu
arrangement 措施;安排;协定 oPsK:GC`U
arrears 欠款 *!w25t
arrears of pay 欠付薪酬 @`S.@^%7fO
arrears of revenue 逾期未收税款;逾期未收的帐项 Y[@0qc3UO
articles of association 组织章程;组织细则;组织章程细则 O>%$q8x@i
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0yaMe@&,
ascertainment of profit 确定利润 s%O Y<B@V2
"Asia Clear" “亚洲结算系统”