allotment 分配;配股 :|\[a0ZL
allotment notice 股份配售通知;配股通知
"tT68
allotment of shares 股份分配 G^ShN45
allowable 可获宽免;免税的 \B4f5L8k
allowable business loss 可扣除的营业亏损 9y'To JZ6
allowable expenses 可扣税的支出 ]qb>O:T
allowance 免税额;津贴;备抵;准备金 n\GN}?4
allowance for debts 债项的免税额 ^*G
UcQ$
allowance for depreciation by wear and tear 耗损折旧免税额 F4NMq&_
allowance for funeral expenses 殡殓费的免税额 we0haK
allowance for inflation 为通货膨胀而预留的款项;通胀准备金
&>n:7
allowance for repairs and outgoings 修葺及支出方面的免税额 5X PoQ^
allowance to debtor 给债务人的津贴 G#L6;
alteration of capital 资本更改 aH7@:=B
alternate trustee 候补受托人 g
-pEt#
amalgamation 合并 [jz@d\k$_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zYxA#TZL
ambit of charges 征税范围;收费范围 (%j V[Q
amended valuation 经修订的估值 qXprD.; }
American Commodities Exchange 美国商品交易所 (fYYcpd,k
American Express Bank Limited 美国运通银行 yxtfyf|9 '
American Stock Exchange 美国证券交易所 w1EB>!<;tj
amortization 摊销 e%km}m A
amount due from banks 存放银行同业的款项 ug_c}Nv=Y
amount due from banks abroad 存放海外银行同业的款项 9=J 3T66U
amount due from holding companies 控股公司欠款 wwN kJ+
amount due from local banks 存放本港银行同业的款项 DzbcLg%:W
amount due to banks 银行同业的存款 w7
E#mdW
amount due to banks abroad 海外银行同业的存款 y*Gq VA[
amount due to holding companies 控股公司存款 oj=%< a
amount due to local banks 本港银行同业的存款 !<&To
amount due to outport banks 外埠银行同业的存款 _b`/QSL
amount for note issue 发行纸币的款额 z57q|
amount of bond 担保契据的款额 SB|Cr:
wM
amount of consideration 代价款额 $0cE iq?Hf
amount of contribution 供款数额 ,V9r2QY
amount of indebtedness 负债款额 ai<
K6)
amount of principal of the loan 贷款本金额 [F!h&M0z
amount of rates chargeable 应征差饷数额 '=H3Y_{oO
amount of share capital 股本额 G?^w
<
amount of sums assured 承保款额 1@N4Y9o
amount of variation 变动幅度 i# fvF)
amount of vote 拨款数额 "yK)9F[9Mo
amount payable 应付款额 \=[38?QOY
amount receivable 应收款额 Mr*CJgy
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]|N"jr?7H
analysis 分析 \maj5VlJ
ancillary risk 附属风险 IrIW>r} -
annual account 周年帐目;周年帐目报表;年度决算;年结 F=?GV\Tw
annual accounting date 年结日期 fo=@ X>S
annual allowance 每年免税额;年积金;年度津贴;年津 z%]3`_I
annual balance 年度余额 v8 II=9
annual disposable income 每年可动用收入 ?Ld:HE
annual estimates 周年预算 P_P~c~o
annual fee 年费 ac,<+y7A
annual general meeting 周年大会 *'BI=*`
annual growth rate 年增率;每年增长率 /g1;`F(MS/
annual long-term supplement 长期个案每年补助金 f[*g8p
annual pensionable emolument 可供计算退休金的年薪 @nnX{$YX
annual report 年报 <O41M\,
Annual Report on the Consumer Price Index 《消费物价指数年报》 M<x><U#]A
annual return 周年报表;周年申报表;每年报税表格 5k
c?:U&
Annual Return Rules 《周年报表规则》 #'m#Q6`
annual review of consumer prices 每年消费物价回顾 #^_7i)=~
annual roll-forward basis 逐年延展方式 &Z}}9dd
annual salary 年薪 S^N{=*
annual statement 年度报表;年度决算表 ~iIFe+6
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 H?
%I((+
annuitant 年金受益人 +jN)$Y3Ya
annuity 年金 Gx|/
Jq
annuity contract 年金合约 P
V9q=
annuity on human life 人寿年金 ;xSlRTNT=6
antecedent debt 先前的债项 _QtW)\)5\
ante-dated cheque 倒填日期支票 PWV+M@
anticipated expenditure 预期开支 fc<,kRp
anticipated net profit 预期纯利 bWZ
oGFT
anticipated revenue 预期收入 fG<[zt\e
anti-inflation measure 反通货膨胀措施 ]>0$l _V
anti-inflationary stance 反通货膨胀立场 lrgvY>E0
apparent deficit 表面赤字 eH 9-GGr
apparent financial solvency 表面偿债能力 J=H8^4M
apparent partner 表面合伙人 Qv
zE:]pyi
application for personal assessment 个人入息课税申请书 )LL.fPic
application of fund 资金应用 9? |m ^
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ioslarw1J
appointed actuary 委任精算师 o{7w&Pgs2
appointed auditor 委任核数师;委任审计师 h m(
appointed trustee 委任的受托人 >qdRqy)DC
appointer 委任人 -}5dZ;
apportioned pro rata 按比例分摊 (O
G>=h8?
apportionment 分配;分摊 _Ry
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =]L#v2@
apportionment formula 分摊方程式 cMfnc.P\K
apportionment of estate duty 遗产税的分摊 ^Uldyv/
appraisal 估价;评估 =I$:-[(
appreciable growth 可观增长 c-[IgX e
appreciable impact 显着影响 rjH W
appreciable increase 可观增长 xQ=L2pX
appreciation 增值;升值 QjsN7h&%
appreciation against other currencies 相对其他货币升值 ?o(Y\YJf
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CasFj9,
appreciation tax 增值税 8yGo\\=T
appropriation 拨款;拨用;拨付 U6M&7l8
appropriation account 拨款帐目 XE|"n
Appropriation Bill 拨款法案 af/;D r@
appropriation-in-aid system 补助拨款办法 \U?{m)N
approved assets 核准资产 <h~_7Dn
approved basket stock 认可一篮子证券 :5zO
!~\
approved budget 核准预算 8=3$U+
approved charitable donation 认可慈善捐款 n(\VP!u5r
approved charitable institution 认可慈善机构 n{E+r
approved currency 核准货币;认可货币 L_AQS9a^D
approved estimates 核准预算 =l$qwcfbo
approved estimates of expenditure 核准开支预算 .:;#[Z{-
approved overseas insurer 核准海外保险人 IUy5=Sl
approved overseas trust company 核准海外信托公司 o&HFlDZ5jO
approved pooled investment fund 核准汇集投资基金 CHM+@lD
approved provident fund scheme 认可公积金计划 zQx7qx
approved provision 核准拨款 `"|u
NVn
approved redeemable share 核准可赎回股份 ld'Aaxl&
approved regional stock 认可地区性证券 H.TPKdVX
approved retirement scheme 认可退休金计划 Xx=.;FYk
approved subordinated loan 核准附属贷款 28o!>*
arbitrage 套戥;套汇;套利 "\kr;X'
arbitrageur 套戥者;套汇者 f>+:UGmP
arbitrary amount 临时款项 YwF\
arrangement 措施;安排;协定 4Bq4d.0
arrears 欠款
btB> -pT
arrears of pay 欠付薪酬 @xAfD{}f!
arrears of revenue 逾期未收税款;逾期未收的帐项 !'%`g,,r
articles of association 组织章程;组织细则;组织章程细则 nB ,&m&
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8KS9!*.iZ
ascertainment of profit 确定利润 s KOy6v
"Asia Clear" “亚洲结算系统”