allotment 分配;配股 rf"%D<bb
allotment notice 股份配售通知;配股通知 * iW>i^
allotment of shares 股份分配 +:4J~Cuf
allowable 可获宽免;免税的 ,?;q$Xoi
allowable business loss 可扣除的营业亏损 (,eH*/~/
allowable expenses 可扣税的支出 3 }Z
[d
allowance 免税额;津贴;备抵;准备金 8M m,
a
allowance for debts 债项的免税额 Ilvz@=
allowance for depreciation by wear and tear 耗损折旧免税额 D'e'xU
allowance for funeral expenses 殡殓费的免税额 ~ g$Pb[V
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7MreBs(M
allowance for repairs and outgoings 修葺及支出方面的免税额 iivuH2/~?[
allowance to debtor 给债务人的津贴 :UmY|=v?t
alteration of capital 资本更改
'ypJGm
alternate trustee 候补受托人 U@v=q9'W
amalgamation 合并 Rt{qbM|b&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3IHya=qN
ambit of charges 征税范围;收费范围 ]Lq9Ompf(t
amended valuation 经修订的估值 Gu Msw*{>
American Commodities Exchange 美国商品交易所 ckRWVw
American Express Bank Limited 美国运通银行 Two$wL/
American Stock Exchange 美国证券交易所 9,y*kC
amortization 摊销 N<ww&GXBX
amount due from banks 存放银行同业的款项 w^09|k
amount due from banks abroad 存放海外银行同业的款项 5-O[(b2O
amount due from holding companies 控股公司欠款 '7}s25[{\
amount due from local banks 存放本港银行同业的款项 )`]w\s
#
amount due to banks 银行同业的存款 5DKR1z:
amount due to banks abroad 海外银行同业的存款 NZ`W`#{
amount due to holding companies 控股公司存款 x
fw)0S
amount due to local banks 本港银行同业的存款 'S<ebwRd=
amount due to outport banks 外埠银行同业的存款 n'ft@7>%h
amount for note issue 发行纸币的款额 rkW*C'2fz
amount of bond 担保契据的款额 M
H }4F
amount of consideration 代价款额 A<.`HCv2
amount of contribution 供款数额 +.MHI
amount of indebtedness 负债款额 A][\
L[8X
amount of principal of the loan 贷款本金额 !=>pI/ECQ*
amount of rates chargeable 应征差饷数额 (</cu$w>H)
amount of share capital 股本额 iF2/:iP
amount of sums assured 承保款额 DPIiGRw
amount of variation 变动幅度 @%@uZqQ4
amount of vote 拨款数额 Kr`Cr5v
amount payable 应付款额 B@dA?w.x
amount receivable 应收款额 bWAhK@epI
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qJ!&H
analysis 分析 !u)veh3x
ancillary risk 附属风险 :.Vn
annual account 周年帐目;周年帐目报表;年度决算;年结 w$UWfL(
annual accounting date 年结日期 x]6OE]]8L
annual allowance 每年免税额;年积金;年度津贴;年津 y)?Sn
annual balance 年度余额 D]resk
annual disposable income 每年可动用收入 qazM@
annual estimates 周年预算 Y
uXq
annual fee 年费 Ak[}s|,)
annual general meeting 周年大会 EI6K0{'&X
annual growth rate 年增率;每年增长率 I?@9;0R
annual long-term supplement 长期个案每年补助金 ^'r/;(ZF*/
annual pensionable emolument 可供计算退休金的年薪 9r!psRA:`)
annual report 年报 PO5/j
Annual Report on the Consumer Price Index 《消费物价指数年报》 BKe~y
annual return 周年报表;周年申报表;每年报税表格 s<LF=qGu
Annual Return Rules 《周年报表规则》 z
7OTL<h
annual review of consumer prices 每年消费物价回顾 ]Ow
A>fb
annual roll-forward basis 逐年延展方式 n%? bMDS
annual salary 年薪 %g}ri8
annual statement 年度报表;年度决算表 g|8G!7O
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 WjtmV2b<7
annuitant 年金受益人 S1NM9xHJ
annuity 年金 *j RNpB{)z
annuity contract 年金合约 %JmSCjt`G
annuity on human life 人寿年金 !},_,J~(|
antecedent debt 先前的债项 5Og. :4
ante-dated cheque 倒填日期支票 EQXvEJ^
anticipated expenditure 预期开支 Oe=7z'o
anticipated net profit 预期纯利 x\!Q[
anticipated revenue 预期收入 gq4le=,v
anti-inflation measure 反通货膨胀措施 LC)
-aw>-
anti-inflationary stance 反通货膨胀立场 jHq.W95+P
apparent deficit 表面赤字 h^eaV,x>=
apparent financial solvency 表面偿债能力 @13vn x
apparent partner 表面合伙人 6hQ?MYX
application for personal assessment 个人入息课税申请书 e*.
l6H/B
application of fund 资金应用 `Xvrf
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 gH5E+J_$
appointed actuary 委任精算师 I|]
~f[xI
appointed auditor 委任核数师;委任审计师 ,cD(s(6+
appointed trustee 委任的受托人 3
4CqLPg8
appointer 委任人 XhjH68S(
apportioned pro rata 按比例分摊 -R@mnG
5
apportionment 分配;分摊 `Et)@{iP
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #@Yw]@5M
apportionment formula 分摊方程式 S*<+vIo
apportionment of estate duty 遗产税的分摊
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appraisal 估价;评估 ^w'y>uFM
appreciable growth 可观增长 $Kn{x!,"(
appreciable impact 显着影响 Q[J%
appreciable increase 可观增长 Mq;m+{B
appreciation 增值;升值 jFfuT9oId
appreciation against other currencies 相对其他货币升值 ;:NW
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c.y8 x
appreciation tax 增值税 :G\f(2@
appropriation 拨款;拨用;拨付 ~p^&`FA
appropriation account 拨款帐目 )OxcJPo
Appropriation Bill 拨款法案 t=\y|Idc
appropriation-in-aid system 补助拨款办法 /pni_-l*
approved assets 核准资产 _Vr>/f
approved basket stock 认可一篮子证券 v1wMXOR
approved budget 核准预算 [A99e`
approved charitable donation 认可慈善捐款 1 i #
.h$
approved charitable institution 认可慈善机构 H7!j5^
approved currency 核准货币;认可货币 -:]_DbF
approved estimates 核准预算 ew8f7S[
approved estimates of expenditure 核准开支预算 z)N8#Y~vn
approved overseas insurer 核准海外保险人 ^F/gJ3_;
approved overseas trust company 核准海外信托公司 ^"N]i`dIF
approved pooled investment fund 核准汇集投资基金 X;/~d>@
approved provident fund scheme 认可公积金计划 rkOLTi[$
approved provision 核准拨款 Oo<L~7B
approved redeemable share 核准可赎回股份 uaN0X"
approved regional stock 认可地区性证券 H|&[,&M>
approved retirement scheme 认可退休金计划 CqGi
2<2
approved subordinated loan 核准附属贷款 KLi&TmIB
arbitrage 套戥;套汇;套利 V4kt&61
arbitrageur 套戥者;套汇者 2Ur9*#~kGp
arbitrary amount 临时款项 _s{on/u
arrangement 措施;安排;协定 !0Hx1I<*x
arrears 欠款 dNd(57
arrears of pay 欠付薪酬 2)oT\m
arrears of revenue 逾期未收税款;逾期未收的帐项 .=rS,Tpo
articles of association 组织章程;组织细则;组织章程细则 . AJ(nJ)
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 iOk^RDG+
ascertainment of profit 确定利润 CsfGjqpf
"Asia Clear" “亚洲结算系统”