allotment 分配;配股 _ <V)-Y
allotment notice 股份配售通知;配股通知 fU}ub2_in
allotment of shares 股份分配 &wawr2)}
allowable 可获宽免;免税的 ,/2Vt/lt
allowable business loss 可扣除的营业亏损 MJO-q $)c
allowable expenses 可扣税的支出 @b%=H/5\
allowance 免税额;津贴;备抵;准备金 /C:gKy4
allowance for debts 债项的免税额 T3<4B!UB&
allowance for depreciation by wear and tear 耗损折旧免税额 7xlkZF
allowance for funeral expenses 殡殓费的免税额 ;ef}}K
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 my1@41
H
allowance for repairs and outgoings 修葺及支出方面的免税额 &
J'idYD
allowance to debtor 给债务人的津贴 )2o?#8J
alteration of capital 资本更改 gz9j&W.
alternate trustee 候补受托人 ^uc=f2=>,
amalgamation 合并 >uRI'
24
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Dm
l;#'IF3
ambit of charges 征税范围;收费范围 /36:ms A
amended valuation 经修订的估值 [|$h*YK
American Commodities Exchange 美国商品交易所 _4~+{l+
American Express Bank Limited 美国运通银行 u&vf+6=9Dd
American Stock Exchange 美国证券交易所 i&fuSk EP
amortization 摊销 +Kc
amount due from banks 存放银行同业的款项 ;H*T^0
amount due from banks abroad 存放海外银行同业的款项 g:@#@1rB6
amount due from holding companies 控股公司欠款 t=iIY`Md%
amount due from local banks 存放本港银行同业的款项 vA{-{Q
amount due to banks 银行同业的存款 9$w.9`Py
amount due to banks abroad 海外银行同业的存款 :3Ox~o
amount due to holding companies 控股公司存款 $a]`nLUa
amount due to local banks 本港银行同业的存款 zC!t
;*8a
amount due to outport banks 外埠银行同业的存款 T7%S
#
0,p
amount for note issue 发行纸币的款额 PC8Q"O
amount of bond 担保契据的款额 Bsvr?|L\
amount of consideration 代价款额 tDcT%D {:
amount of contribution 供款数额 K69'6?#
amount of indebtedness 负债款额 .`eN8Dl1
amount of principal of the loan 贷款本金额 S%>]q
s
amount of rates chargeable 应征差饷数额 vvMT}-!
amount of share capital 股本额 {JT&w6Jz
amount of sums assured 承保款额 2%m BK
amount of variation 变动幅度 X+9>A.92
amount of vote 拨款数额 $s
:aW^k
amount payable 应付款额 #c!lS<z
amount receivable 应收款额 03Ycf'W
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d7upz]K9g
analysis 分析 @":
^)87
ancillary risk 附属风险 Wac&b
annual account 周年帐目;周年帐目报表;年度决算;年结 ;)*eo_tQ
annual accounting date 年结日期 #;yZ
annual allowance 每年免税额;年积金;年度津贴;年津 !
F$6-0%
annual balance 年度余额 Ti5-6%~&
annual disposable income 每年可动用收入 P=
NDS2
annual estimates 周年预算 S,UDezxg
annual fee 年费 +r2-S~f3N
annual general meeting 周年大会 XRi8Gpg
annual growth rate 年增率;每年增长率 A;M'LM- M
annual long-term supplement 长期个案每年补助金 g) jYFfGfH
annual pensionable emolument 可供计算退休金的年薪 8
lrpve
annual report 年报 Y$_B1_
Annual Report on the Consumer Price Index 《消费物价指数年报》 DTL.Bsc-.
annual return 周年报表;周年申报表;每年报税表格 PJH&
Annual Return Rules 《周年报表规则》 #\m<Sz5Gp#
annual review of consumer prices 每年消费物价回顾 )y$(AJx$
annual roll-forward basis 逐年延展方式 3s#N2X;Bc
annual salary 年薪 F JyT+
annual statement 年度报表;年度决算表 } q8ASYNc
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 UaeXY+O
annuitant 年金受益人 `|q(h Ow2
annuity 年金 e\L8oOk#r
annuity contract 年金合约 iYy1!\
annuity on human life 人寿年金 26h21Z16q
antecedent debt 先前的债项 xy;;zOh`
ante-dated cheque 倒填日期支票 \4fQMG
anticipated expenditure 预期开支 I!K6o.|1
anticipated net profit 预期纯利
b>ySv
anticipated revenue 预期收入 %.|@]!C
anti-inflation measure 反通货膨胀措施 G 3ptx!
D
anti-inflationary stance 反通货膨胀立场 iXjM.G
apparent deficit 表面赤字 gPPkT"
apparent financial solvency 表面偿债能力 InI$:kJ
apparent partner 表面合伙人 dy[X3jQB
application for personal assessment 个人入息课税申请书
P*j|.63
application of fund 资金应用 8":Q)9;%
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 Q=$2c[Uk
appointed actuary 委任精算师 0g8NHkM:2a
appointed auditor 委任核数师;委任审计师 |A(Iti{v
appointed trustee 委任的受托人 S
f#
R0SA
appointer 委任人 &oMh]Z*:
apportioned pro rata 按比例分摊 eHUOU>&P]
apportionment 分配;分摊 W"{N Bi
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (E1~H0^
apportionment formula 分摊方程式 CrTw@AW9)
apportionment of estate duty 遗产税的分摊 $XH^~i;
appraisal 估价;评估 FS.L\MjV]U
appreciable growth 可观增长 xAm6BB
c
appreciable impact 显着影响 JxU5 fe
appreciable increase 可观增长 z
F;K
appreciation 增值;升值 ;O,jUiQ
appreciation against other currencies 相对其他货币升值 X:{!n({r=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -KbYOb
appreciation tax 增值税 m1A J{cs
appropriation 拨款;拨用;拨付 y@yD5$/
appropriation account 拨款帐目 OY({.uV dX
Appropriation Bill 拨款法案 HGg@ _9tW
appropriation-in-aid system 补助拨款办法 J'r^/
approved assets 核准资产 Fsg*FH7J
approved basket stock 认可一篮子证券 YS_;OFsd
approved budget 核准预算 "m>81-0
approved charitable donation 认可慈善捐款 COlaD"Y
approved charitable institution 认可慈善机构 U6s[`H3I{
approved currency 核准货币;认可货币 .=;
;
approved estimates 核准预算 Iq.*8Oc
approved estimates of expenditure 核准开支预算 N'=gep0V@
approved overseas insurer 核准海外保险人 $ ocdI5
approved overseas trust company 核准海外信托公司 G3v5KmT
approved pooled investment fund 核准汇集投资基金 X@FN|Rdh
approved provident fund scheme 认可公积金计划 Ax}JLPz5'
approved provision 核准拨款 FpU>^'2]
approved redeemable share 核准可赎回股份 xgtR6E^k
approved regional stock 认可地区性证券 /Z4et'Lo
approved retirement scheme 认可退休金计划 *X}`PF
approved subordinated loan 核准附属贷款 &%Tj/ Qx
arbitrage 套戥;套汇;套利 |4`{]2C
arbitrageur 套戥者;套汇者 /qw.p#
arbitrary amount 临时款项 #`s"WnP9'!
arrangement 措施;安排;协定 \73ch
arrears 欠款 -s/ea~=R
arrears of pay 欠付薪酬 9N3eN
arrears of revenue 逾期未收税款;逾期未收的帐项 |ENh)M8}r
articles of association 组织章程;组织细则;组织章程细则 }ad|g6i`
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 |wj?ed$
f
ascertainment of profit 确定利润 6W
UrQFK
"Asia Clear" “亚洲结算系统”