allotment 分配;配股 0Y7b$~n'Y
allotment notice 股份配售通知;配股通知 Hd)z[6u8eT
allotment of shares 股份分配 H]v"_!(\
allowable 可获宽免;免税的 tEEeek(!
allowable business loss 可扣除的营业亏损 _2*Ryz
allowable expenses 可扣税的支出 Q}#5mf&cD
allowance 免税额;津贴;备抵;准备金 5r1{l%?
allowance for debts 债项的免税额 nNe`?TS?f
allowance for depreciation by wear and tear 耗损折旧免税额 Gt{'` P,&9
allowance for funeral expenses 殡殓费的免税额 1eG@?~G
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 >y<yFO{
allowance for repairs and outgoings 修葺及支出方面的免税额 2K/+6t}
allowance to debtor 给债务人的津贴 \@]/ks=K
alteration of capital 资本更改 {)^P_zha[9
alternate trustee 候补受托人 OE,uw2uaT
amalgamation 合并 V&)lS Qw
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XRU^7@Ylks
ambit of charges 征税范围;收费范围 4
I}xygV
amended valuation 经修订的估值 V,>_L
American Commodities Exchange 美国商品交易所 2q2;Uo`"S.
American Express Bank Limited 美国运通银行 Q8:`;W
American Stock Exchange 美国证券交易所 z0ULB?*"
amortization 摊销 ^fj):n5/
amount due from banks 存放银行同业的款项 W`zY\]
amount due from banks abroad 存放海外银行同业的款项
"52nT
amount due from holding companies 控股公司欠款 v` 9^?Xw)
amount due from local banks 存放本港银行同业的款项 /($!("b
amount due to banks 银行同业的存款 QW~-+BD
amount due to banks abroad 海外银行同业的存款 @D.]PZf
amount due to holding companies 控股公司存款 K*&?+_v
:
amount due to local banks 本港银行同业的存款 ~z''kH=e
amount due to outport banks 外埠银行同业的存款 =}@m$g
amount for note issue 发行纸币的款额 ~r~~0|=
amount of bond 担保契据的款额 \<ohe w
amount of consideration 代价款额 ,l[h9J
amount of contribution 供款数额 #L\t)W
amount of indebtedness 负债款额 ;bJ2miO"e
amount of principal of the loan 贷款本金额 D}
Jhg`9
amount of rates chargeable 应征差饷数额 C9oF*{
amount of share capital 股本额 ;9cBlthh
amount of sums assured 承保款额 p^_E7k<ag
amount of variation 变动幅度 |.D_[QI
amount of vote 拨款数额 ?H9F"B$
a
amount payable 应付款额 >-0b@ +j
amount receivable 应收款额 .F'fBT`$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?L|Jc_E
analysis 分析 \-c8/=
ancillary risk 附属风险 ;]<{<czc
annual account 周年帐目;周年帐目报表;年度决算;年结 Nkfu k
annual accounting date 年结日期 Uk5O9D0
He
annual allowance 每年免税额;年积金;年度津贴;年津 51oZw%os=
annual balance 年度余额 )N
QtjB$
annual disposable income 每年可动用收入 {},rbQ
-
annual estimates 周年预算 }K=TB}yY
annual fee 年费 /Cd`h;#@
annual general meeting 周年大会 Ov{fO
annual growth rate 年增率;每年增长率
b@J&jE~d
annual long-term supplement 长期个案每年补助金 x/$s:[0B#
annual pensionable emolument 可供计算退休金的年薪 #80*3vi~F
annual report 年报 ^iJMUV|
Annual Report on the Consumer Price Index 《消费物价指数年报》 EXz5Rue
LV
annual return 周年报表;周年申报表;每年报税表格 5G8
`zy
Annual Return Rules 《周年报表规则》 [c?']<f4
annual review of consumer prices 每年消费物价回顾 "AjtNL5
annual roll-forward basis 逐年延展方式 7lpd$Y
annual salary 年薪 zE VJ
annual statement 年度报表;年度决算表 QjfQoT F
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 G+=6]0HT
annuitant 年金受益人 fM]McZ9)D
annuity 年金 Y^gK^?K
annuity contract 年金合约 an3HKfv
annuity on human life 人寿年金
?MhRdY
antecedent debt 先前的债项 to Ei4u)m
ante-dated cheque 倒填日期支票 u!2.[CV
anticipated expenditure 预期开支 J
WG7QH
anticipated net profit 预期纯利 ?r@euZ&
anticipated revenue 预期收入 _C?<re3*
anti-inflation measure 反通货膨胀措施 9d2#=IJm
anti-inflationary stance 反通货膨胀立场 z;x`dOP
apparent deficit 表面赤字 ZNPzQ:I@
apparent financial solvency 表面偿债能力 {+[~;ISL
apparent partner 表面合伙人 5| 2B@6-
application for personal assessment 个人入息课税申请书 x+5Q}ux'G
application of fund 资金应用 lh*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 @18@[ :d"
appointed actuary 委任精算师 S[UHx}.
appointed auditor 委任核数师;委任审计师 8xmw-s)
appointed trustee 委任的受托人 G#'3bxI{f+
appointer 委任人 ~c!zTe
apportioned pro rata 按比例分摊 bxP>
apportionment 分配;分摊 ovCk:Vz
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vII&v+C
apportionment formula 分摊方程式 |bDN~c:/
apportionment of estate duty 遗产税的分摊 +7<{yP6wU
appraisal 估价;评估 XzQ=8r>l
appreciable growth 可观增长 xtjTU;T
appreciable impact 显着影响 L}A R{
appreciable increase 可观增长 tBG :ECUL
appreciation 增值;升值 CT
tF=\
appreciation against other currencies 相对其他货币升值
) iy>sa{
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 14\%2nE
appreciation tax 增值税 X.s?=6}g
appropriation 拨款;拨用;拨付 }M/w 0U0o
appropriation account 拨款帐目 ZP?k |sEH
Appropriation Bill 拨款法案 UA,&0.7
appropriation-in-aid system 补助拨款办法 `.%;|"xR
approved assets 核准资产 ^Gv<Xl
approved basket stock 认可一篮子证券 :=~%&
approved budget 核准预算 W<2%J)N<
approved charitable donation 认可慈善捐款 MV$>|^'em
approved charitable institution 认可慈善机构 !gy'_Y
approved currency 核准货币;认可货币 *cp|lW!ag
approved estimates 核准预算 *wp'`3y}
approved estimates of expenditure 核准开支预算 z$G?J+?J
approved overseas insurer 核准海外保险人 Xkl^!,
approved overseas trust company 核准海外信托公司 J+\F)k>r
approved pooled investment fund 核准汇集投资基金 O)Nt"k7
b
approved provident fund scheme 认可公积金计划 _DC/`_'
approved provision 核准拨款 -7ct+3"J
approved redeemable share 核准可赎回股份 7OtQK`P"A
approved regional stock 认可地区性证券 NOx&`OU+
approved retirement scheme 认可退休金计划 .EloBP
approved subordinated loan 核准附属贷款 p{Pa(Z]G
arbitrage 套戥;套汇;套利 B<1*p,z
arbitrageur 套戥者;套汇者 ^&&dO*0{
arbitrary amount 临时款项 DHt
8 f
arrangement 措施;安排;协定 CX':nai
arrears 欠款 3N+P~v)T'
arrears of pay 欠付薪酬 PR|Trnd&D
arrears of revenue 逾期未收税款;逾期未收的帐项 jT::o
articles of association 组织章程;组织细则;组织章程细则 JIb<>X,
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $%r|V*5
ascertainment of profit 确定利润 _$ixE~w-!
"Asia Clear" “亚洲结算系统”