allotment 分配;配股 P<
yd
allotment notice 股份配售通知;配股通知 J/Ki]T9
allotment of shares 股份分配 ^pA|ubZ
allowable 可获宽免;免税的 -~T? xs0_
allowable business loss 可扣除的营业亏损 OV ~|@{6T
allowable expenses 可扣税的支出 i_T8Bfd:
allowance 免税额;津贴;备抵;准备金 ~yz7/?A)TS
allowance for debts 债项的免税额 Y0iL+=[k`m
allowance for depreciation by wear and tear 耗损折旧免税额 sxcpWSGA^
allowance for funeral expenses 殡殓费的免税额 Cn4o^6? "
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 (@Q@B%!!K
allowance for repairs and outgoings 修葺及支出方面的免税额 44_
7gOZ
allowance to debtor 给债务人的津贴 ~L
j[xP
alteration of capital 资本更改 <*u[<
alternate trustee 候补受托人 vB(tpki|
amalgamation 合并 uTY5.8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +FiM?,G
ambit of charges 征税范围;收费范围 ilL] pU-
amended valuation 经修订的估值 RMU]GCa
American Commodities Exchange 美国商品交易所 GGHe{l
American Express Bank Limited 美国运通银行 {'P7D4w
American Stock Exchange 美国证券交易所 %Z?2
.)
amortization 摊销 g,/gApa
amount due from banks 存放银行同业的款项 Qe<DX"
amount due from banks abroad 存放海外银行同业的款项 c%Ht;
sK`*
amount due from holding companies 控股公司欠款 `ZL~k
amount due from local banks 存放本港银行同业的款项 #MYhKySku
amount due to banks 银行同业的存款
.z7%74p
amount due to banks abroad 海外银行同业的存款 +Mth+qg w
amount due to holding companies 控股公司存款 e-vL!&;2
amount due to local banks 本港银行同业的存款 BhC.#u/
amount due to outport banks 外埠银行同业的存款 KsI[
amount for note issue 发行纸币的款额 7Z;bUMYtx
amount of bond 担保契据的款额 ;KqH]h)
amount of consideration 代价款额 +BcJHNIB
amount of contribution 供款数额 _:F0>=$
amount of indebtedness 负债款额 X=]FVHV;
amount of principal of the loan 贷款本金额 n|5+HE4@
amount of rates chargeable 应征差饷数额 aV3:wp]Gn
amount of share capital 股本额 iDej{95
amount of sums assured 承保款额 7A@GNA
amount of variation 变动幅度 ;QbM
VY
amount of vote 拨款数额 +:@HJ
XwK
amount payable 应付款额 d;UP|c>2
amount receivable 应收款额 =9@{U2 =l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nE+OBdl
analysis 分析
Sgp$B:
ancillary risk 附属风险 @MMk=/WDw
annual account 周年帐目;周年帐目报表;年度决算;年结 *k$&U3=
annual accounting date 年结日期 P}B{FIpNG
annual allowance 每年免税额;年积金;年度津贴;年津 8/cD7O
annual balance 年度余额 Z^w11}
annual disposable income 每年可动用收入 t.Hte/,k
annual estimates 周年预算 lrg3n[y-l
annual fee 年费 `?)ivy>\:
annual general meeting 周年大会 ~_^#/BnAl
annual growth rate 年增率;每年增长率 M]PH1 2Ob
annual long-term supplement 长期个案每年补助金 ab4(?-'-
annual pensionable emolument 可供计算退休金的年薪 wRu+:<o^.
annual report 年报 x#z}A&
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^b)8l
annual return 周年报表;周年申报表;每年报税表格 E _d^&{j
Annual Return Rules 《周年报表规则》 -m*IpDi
annual review of consumer prices 每年消费物价回顾 YB{hQ<W
annual roll-forward basis 逐年延展方式 b
z3&
annual salary 年薪 QTX5F5w
annual statement 年度报表;年度决算表 &wc%mQV
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 )i@j``P
annuitant 年金受益人 yxq+<A4,a
annuity 年金 2L}F=$zz
annuity contract 年金合约 =@w,
D.5h
annuity on human life 人寿年金 .*+?]
antecedent debt 先前的债项 zFVNb
ante-dated cheque 倒填日期支票 tHgn-Dhzr
anticipated expenditure 预期开支 P
YWp2V/
anticipated net profit 预期纯利 \[</|]'[
anticipated revenue 预期收入 5&V0(LT]C
anti-inflation measure 反通货膨胀措施 3D<s#
anti-inflationary stance 反通货膨胀立场 f4F13n_0X
apparent deficit 表面赤字 J+oK:tzt8
apparent financial solvency 表面偿债能力 owYf1=G
apparent partner 表面合伙人 WN8XiV
application for personal assessment 个人入息课税申请书 6`(x)Q9
application of fund 资金应用 a(>oQG8F
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 4LY
kK/:
appointed actuary 委任精算师 ;{@ [ek6
appointed auditor 委任核数师;委任审计师 Hrb67a%b
appointed trustee 委任的受托人 ,CACQhrng
appointer 委任人 @&!`.Y oy
apportioned pro rata 按比例分摊 <)01]lKH
apportionment 分配;分摊 {s^vAD<~x3
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xD[O8vQE
apportionment formula 分摊方程式 Lo"w,p`n@
apportionment of estate duty 遗产税的分摊 3|1ug92
appraisal 估价;评估 iDp'M`(6h
appreciable growth 可观增长 d8l T+MS=
appreciable impact 显着影响 9X<o8^V
appreciable increase 可观增长 $Pw@EC]
appreciation 增值;升值 09FHE/L
appreciation against other currencies 相对其他货币升值 'n1-?T)
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fZM)>
appreciation tax 增值税 D
vG9(Eh
appropriation 拨款;拨用;拨付 Af'L=0
appropriation account 拨款帐目 lP$bxUNt
Appropriation Bill 拨款法案 M=vRy|TL
appropriation-in-aid system 补助拨款办法 92y<E<n
approved assets 核准资产 pO^g
ooV\
approved basket stock 认可一篮子证券 3{wr*L1%-~
approved budget 核准预算 v/ dyu
approved charitable donation 认可慈善捐款 ce3w0UeV
approved charitable institution 认可慈善机构 34k}7k~n
approved currency 核准货币;认可货币 xq
V>m
approved estimates 核准预算 .9r+LA{
approved estimates of expenditure 核准开支预算 n/ ]<Bc?
approved overseas insurer 核准海外保险人 p'#
(^
approved overseas trust company 核准海外信托公司 6 <&jY
approved pooled investment fund 核准汇集投资基金 f+*wDH
approved provident fund scheme 认可公积金计划 IB~`Ht8
b
approved provision 核准拨款 i-6,r [<
approved redeemable share 核准可赎回股份 *dB^B5
approved regional stock 认可地区性证券 tG1,AkyZ
approved retirement scheme 认可退休金计划 6]`XW0{C
approved subordinated loan 核准附属贷款 WJCh{Xn%*
arbitrage 套戥;套汇;套利
{@XzY>
arbitrageur 套戥者;套汇者 :Bk!Y
K
arbitrary amount 临时款项 H)#HK!F6f
arrangement 措施;安排;协定 *Ru@F:
arrears 欠款 ,{4G@:Fm
arrears of pay 欠付薪酬 6O|B'?]Pf
arrears of revenue 逾期未收税款;逾期未收的帐项 9wR-0E
)
articles of association 组织章程;组织细则;组织章程细则 p8yn? ~]^
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 AGxtmBB;
ascertainment of profit 确定利润 }o>6 y>=
"Asia Clear" “亚洲结算系统”