allotment 分配;配股 VosZJv=
allotment notice 股份配售通知;配股通知 e}Vw!w
allotment of shares 股份分配 :ue:QSt(u
allowable 可获宽免;免税的 {$D,?V@%_
allowable business loss 可扣除的营业亏损 /*FH:T<V
allowable expenses 可扣税的支出 Bq\F?zk<
allowance 免税额;津贴;备抵;准备金 n:
ui
allowance for debts 债项的免税额 hXIro
allowance for depreciation by wear and tear 耗损折旧免税额 ~/pzxo$
allowance for funeral expenses 殡殓费的免税额 tc;'oMUP
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {PP9$>4`l
allowance for repairs and outgoings 修葺及支出方面的免税额 C@ZK~Y_g
allowance to debtor 给债务人的津贴 \*hrW(
alteration of capital 资本更改 5^<h}u9
alternate trustee 候补受托人 SvM6iZ]
amalgamation 合并 (_kp{0r#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (t
ah]Bx
ambit of charges 征税范围;收费范围 +Mewo
amended valuation 经修订的估值 ~)LH='|h\}
American Commodities Exchange 美国商品交易所 Xaz o9J
American Express Bank Limited 美国运通银行 V]OmfPve
American Stock Exchange 美国证券交易所 1d"Z>k:mn
amortization 摊销 Ei}/iBG@
amount due from banks 存放银行同业的款项 ,j;m!V
amount due from banks abroad 存放海外银行同业的款项 c .3ZXqpI;
amount due from holding companies 控股公司欠款 _
nA p6i
amount due from local banks 存放本港银行同业的款项 iX u]e;6
amount due to banks 银行同业的存款 FuG4F
amount due to banks abroad 海外银行同业的存款 'FlJpA}
amount due to holding companies 控股公司存款 [ylsz?
amount due to local banks 本港银行同业的存款 WG*t::NN
amount due to outport banks 外埠银行同业的存款 XZ&KR.C,
amount for note issue 发行纸币的款额 7Dzui
i?1
amount of bond 担保契据的款额 P./V6i<:
amount of consideration 代价款额 0nn okN^
amount of contribution 供款数额 t"hYcnC
amount of indebtedness 负债款额 C*U'~qRK
amount of principal of the loan 贷款本金额 0iULCK
amount of rates chargeable 应征差饷数额 E J$36
amount of share capital 股本额 q{s(.Uq$&
amount of sums assured 承保款额 C{sLz9
amount of variation 变动幅度 8h3=b[
amount of vote 拨款数额 ]2#
amount payable 应付款额 :tIC~GG]_)
amount receivable 应收款额 ;Op3?_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,fK3ZC
analysis 分析 ~$'\L
ancillary risk 附属风险 tQZs.1=z
annual account 周年帐目;周年帐目报表;年度决算;年结 rG#Z=*b%
annual accounting date 年结日期 vS\%3A4^+5
annual allowance 每年免税额;年积金;年度津贴;年津 A(?\>X
9g
annual balance 年度余额 JdIlWJY
annual disposable income 每年可动用收入 4h@Z/G!T3
annual estimates 周年预算 .s#;s'>g
annual fee 年费 ^~{$wVGa
annual general meeting 周年大会 \V9Z#>
annual growth rate 年增率;每年增长率 ?)bS['^1)
annual long-term supplement 长期个案每年补助金 W_m"ySQs
annual pensionable emolument 可供计算退休金的年薪 T\Uek-(
annual report 年报 [:xiZ
Annual Report on the Consumer Price Index 《消费物价指数年报》 5H=ko8fZ=
annual return 周年报表;周年申报表;每年报税表格 iX0iRC6f
Annual Return Rules 《周年报表规则》 ??n*2s@t
annual review of consumer prices 每年消费物价回顾 :
^ 8
annual roll-forward basis 逐年延展方式 e[sK@jX6
annual salary 年薪 N`)$[&NG]
annual statement 年度报表;年度决算表 y5Tlpi`g
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 e]jH+IR:>
annuitant 年金受益人 [((;
+B
annuity 年金 8$(Dz]v|[&
annuity contract 年金合约 _qbIh
annuity on human life 人寿年金 ;
7N
Z<k
antecedent debt 先前的债项 aM7uBx\8 5
ante-dated cheque 倒填日期支票 RI68%ZoL
anticipated expenditure 预期开支 Wrr cx(
anticipated net profit 预期纯利 ?"z]A7<Hj
anticipated revenue 预期收入 B||;'
anti-inflation measure 反通货膨胀措施 c/_+o;Bc
anti-inflationary stance 反通货膨胀立场 k}KC/d9.z
apparent deficit 表面赤字 `"qP
apparent financial solvency 表面偿债能力 DGevE~
apparent partner 表面合伙人 J9K3s_SN
application for personal assessment 个人入息课税申请书 O?<&+(uMTT
application of fund 资金应用 ?$e9<lsQq)
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 p{PE@KO:
appointed actuary 委任精算师 '#(v=
|J
appointed auditor 委任核数师;委任审计师 %,hV[[ @.
appointed trustee 委任的受托人 :s
s,Hl
appointer 委任人 wvrrMGU)a
apportioned pro rata 按比例分摊 88c<:fK
apportionment 分配;分摊 ICAH G7 ,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4%1
D}9hO6
apportionment formula 分摊方程式 y^]tahbo
apportionment of estate duty 遗产税的分摊 :VF<9@t
appraisal 估价;评估 3Vp#a:
appreciable growth 可观增长 ;<0LXYL;
appreciable impact 显着影响 gKOOHUCb
appreciable increase 可观增长 U%h);!<
appreciation 增值;升值 ?|:BuHkT
appreciation against other currencies 相对其他货币升值 lo'W1p
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ' oFxR003
appreciation tax 增值税
BUwONF
appropriation 拨款;拨用;拨付 iD= p\
appropriation account 拨款帐目 Jvun?J
m
Appropriation Bill 拨款法案 4(-bx.V
appropriation-in-aid system 补助拨款办法 JWA@
+u*k
approved assets 核准资产 Fq9Q+RNMZL
approved basket stock 认可一篮子证券 8u!"#S#>a
approved budget 核准预算 o[E_Ge}g8
approved charitable donation 认可慈善捐款 D1nq2GwS
approved charitable institution 认可慈善机构 U35A
X9/
approved currency 核准货币;认可货币 0@2mXO9f"
approved estimates 核准预算 8p-=&cuo\@
approved estimates of expenditure 核准开支预算 au,t%8AC
approved overseas insurer 核准海外保险人 Jk0r&t7
approved overseas trust company 核准海外信托公司 kD[ r.Dma
approved pooled investment fund 核准汇集投资基金 /x{s5P3
approved provident fund scheme 认可公积金计划 $ "Bh]-
approved provision 核准拨款 e)E$}4
approved redeemable share 核准可赎回股份 J<Pw+6B~
approved regional stock 认可地区性证券 !45.puL0
approved retirement scheme 认可退休金计划 r!,}Z=cGe
approved subordinated loan 核准附属贷款 .Vq)zi1<
arbitrage 套戥;套汇;套利 b,KcBQ.
arbitrageur 套戥者;套汇者
xG;-bJu
arbitrary amount 临时款项 mqq;H}
arrangement 措施;安排;协定 h5yzwj:C?
arrears 欠款 /*|oL#hK
arrears of pay 欠付薪酬 Kt0(gQOr0
arrears of revenue 逾期未收税款;逾期未收的帐项 ':R,53tjl
articles of association 组织章程;组织细则;组织章程细则 v`1,4,;,qs
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 f{0F|w<gf
ascertainment of profit 确定利润 .5!t:FPOv
"Asia Clear" “亚洲结算系统”