allotment 分配;配股 [ KDNKK
allotment notice 股份配售通知;配股通知 O@>ZYA%
allotment of shares 股份分配 to{7B7t>q
allowable 可获宽免;免税的
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oB
allowable business loss 可扣除的营业亏损 v@d]
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allowable expenses 可扣税的支出 eJ0Xfw%y%T
allowance 免税额;津贴;备抵;准备金 S-[S?&c`
allowance for debts 债项的免税额 ;0 4< 9i
allowance for depreciation by wear and tear 耗损折旧免税额 Q-?6o
allowance for funeral expenses 殡殓费的免税额 uC! dy
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 FN<Sagj
allowance for repairs and outgoings 修葺及支出方面的免税额 V/+D
]
allowance to debtor 给债务人的津贴 sd _DG8V
alteration of capital 资本更改 o3X0c6uU
alternate trustee 候补受托人 q`|rS6
amalgamation 合并 z?Cez*.h>
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6VtN4c.Q
ambit of charges 征税范围;收费范围 Ck:+F+7_v
amended valuation 经修订的估值 p4@0[z'
American Commodities Exchange 美国商品交易所 z?t75#u9.
American Express Bank Limited 美国运通银行 k#n%at.g
American Stock Exchange 美国证券交易所 Yw6uh4
amortization 摊销 1'%n?\OK66
amount due from banks 存放银行同业的款项 i~LY
amount due from banks abroad 存放海外银行同业的款项 z~th{4#E;
amount due from holding companies 控股公司欠款 `|<? sjY
amount due from local banks 存放本港银行同业的款项 ZUakW3f
amount due to banks 银行同业的存款 d[YG&.}+8j
amount due to banks abroad 海外银行同业的存款 *
*.g^Pyc
amount due to holding companies 控股公司存款 LMNmG]#!
amount due to local banks 本港银行同业的存款 2v<O}
amount due to outport banks 外埠银行同业的存款 B2Kh~Xd
amount for note issue 发行纸币的款额 Cw l:
amount of bond 担保契据的款额 VsDY,=Ww
amount of consideration 代价款额 WFTwFm6
amount of contribution 供款数额
8 q>
amount of indebtedness 负债款额 I9<%fv
amount of principal of the loan 贷款本金额 TU*Y?D
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amount of rates chargeable 应征差饷数额 (K('@W%\?
amount of share capital 股本额 $|N\(}R
amount of sums assured 承保款额 4+Jf!ovS=
amount of variation 变动幅度 ? U* `!-
amount of vote 拨款数额 (3 Z;c_N
amount payable 应付款额 F#~*j
amount receivable 应收款额 M }$Td_g
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iikMz|:7U
analysis 分析 + (Jh$b_
ancillary risk 附属风险 7M~/[f7Z{
annual account 周年帐目;周年帐目报表;年度决算;年结 V}ls|B$Y
annual accounting date 年结日期 "-P z2QJY
annual allowance 每年免税额;年积金;年度津贴;年津 _:%i6c*"
annual balance 年度余额 * ).Y
U[i
annual disposable income 每年可动用收入 p||mR
annual estimates 周年预算 BDCyeC,Q3
annual fee 年费 2|&SG3e+(I
annual general meeting 周年大会 KV! (
annual growth rate 年增率;每年增长率 72vp6/;)
annual long-term supplement 长期个案每年补助金 7gx?LI_e
annual pensionable emolument 可供计算退休金的年薪 a+j"8tHu$
annual report 年报 F_0@Sh"
Annual Report on the Consumer Price Index 《消费物价指数年报》 XRTiC#6
annual return 周年报表;周年申报表;每年报税表格 7~SnY\B|
Annual Return Rules 《周年报表规则》 eCiI=HcW;
annual review of consumer prices 每年消费物价回顾 V{fG~19
annual roll-forward basis 逐年延展方式 $EL:Jx2<
annual salary 年薪 \}!/z]u
annual statement 年度报表;年度决算表 oPVt
qQ
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 _
j*a5fsPU
annuitant 年金受益人 h@TP=
annuity 年金 Yy;BJ_
annuity contract 年金合约 P-DW@drxF
annuity on human life 人寿年金 ?g:sAR'
antecedent debt 先前的债项 tO?-@Qf/9<
ante-dated cheque 倒填日期支票 -`NzBuV$2,
anticipated expenditure 预期开支 !3{;oU%*
anticipated net profit 预期纯利 =mSu^q(l
anticipated revenue 预期收入 hVl@7B~
anti-inflation measure 反通货膨胀措施 ght3#
anti-inflationary stance 反通货膨胀立场 LQR^lD+_=
apparent deficit 表面赤字 Y ` Z,52
apparent financial solvency 表面偿债能力 nX\mCO4
T
apparent partner 表面合伙人 T^A[m0mk
application for personal assessment 个人入息课税申请书 +|TXKhm{
application of fund 资金应用 c7.M\f P
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 F3tIJz>3
appointed actuary 委任精算师 50`|#zF^#
appointed auditor 委任核数师;委任审计师 'dqecmB
appointed trustee 委任的受托人 T=RabKVYP
appointer 委任人 5hh6;)
apportioned pro rata 按比例分摊 x[u6_6=q9
apportionment 分配;分摊 Zy.3yQM9i
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TF 80WMt
apportionment formula 分摊方程式 %m|1LI(
apportionment of estate duty 遗产税的分摊 Hv2[=e lc
appraisal 估价;评估 >nvnU`\
appreciable growth 可观增长 ]]e>Jym
appreciable impact 显着影响 T^{=c
x9x9
appreciable increase 可观增长 4dm0:,
G
appreciation 增值;升值 |9p0"#4u
appreciation against other currencies 相对其他货币升值 -<sW`HpD'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VGc.yM)&
j
appreciation tax 增值税 Xoha.6$l5
appropriation 拨款;拨用;拨付 c|Z6p{)V
appropriation account 拨款帐目 X\>/'fC$
Appropriation Bill 拨款法案 rU(-R@["
appropriation-in-aid system 补助拨款办法 Q- w_@~
approved assets 核准资产 CNhLp#
approved basket stock 认可一篮子证券 3w"_Onwk
approved budget 核准预算 73nM9
approved charitable donation 认可慈善捐款 T%;NW|mH&
approved charitable institution 认可慈善机构 "{trK?-8%
approved currency 核准货币;认可货币 YQWq*o^:
approved estimates 核准预算
;/kmV~KG
approved estimates of expenditure 核准开支预算 gGN6Yqj0
approved overseas insurer 核准海外保险人 =LgMG^@mu
approved overseas trust company 核准海外信托公司 ?b"'w
approved pooled investment fund 核准汇集投资基金 gI"cZ h3}
approved provident fund scheme 认可公积金计划 D6"d\Fm<
approved provision 核准拨款 i r'C(zD=
approved redeemable share 核准可赎回股份 4Xww(5?3
approved regional stock 认可地区性证券 TQPrOs?
approved retirement scheme 认可退休金计划 &|#,Bsk"@
approved subordinated loan 核准附属贷款 fJ6Q:7
arbitrage 套戥;套汇;套利 4#:C t* f
arbitrageur 套戥者;套汇者 z`NJelcuz\
arbitrary amount 临时款项 B@#vS=g
arrangement 措施;安排;协定 U3{4GmrT
arrears 欠款 EWY'E;0@5
arrears of pay 欠付薪酬 AX
Q.E$1g
arrears of revenue 逾期未收税款;逾期未收的帐项 Z@%A(nZ_
articles of association 组织章程;组织细则;组织章程细则 mIPDF1=)
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #k[Y(_
ascertainment of profit 确定利润 ?YUL~P
"Asia Clear" “亚洲结算系统”