allotment 分配;配股 \we\0@v
allotment notice 股份配售通知;配股通知 @T:faJ5\'
allotment of shares 股份分配 K84^O
q
allowable 可获宽免;免税的 9&Ne+MY^%
allowable business loss 可扣除的营业亏损 p_2pU)%
allowable expenses 可扣税的支出 "y;bsZBd"
allowance 免税额;津贴;备抵;准备金 {Wv%zA*8
allowance for debts 债项的免税额 h<6UC%'ac
allowance for depreciation by wear and tear 耗损折旧免税额 SJ?)%[(T
allowance for funeral expenses 殡殓费的免税额 {1-V]h.<J
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e3[:D5
allowance for repairs and outgoings 修葺及支出方面的免税额 OCV+h'
allowance to debtor 给债务人的津贴 9YN?
alteration of capital 资本更改 cYNV\b4-
alternate trustee 候补受托人 r"{<%e
amalgamation 合并 zsXpA0~
3s
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uQqWew8l+
ambit of charges 征税范围;收费范围 },@^0UH4c
amended valuation 经修订的估值 d8o53a]
American Commodities Exchange 美国商品交易所 FjFMR
63
American Express Bank Limited 美国运通银行 OMrc_)he\
American Stock Exchange 美国证券交易所 J
CGC
amortization 摊销 HU ;#XU1
amount due from banks 存放银行同业的款项 K^[#]+nQ
amount due from banks abroad 存放海外银行同业的款项 w:i:~f .
amount due from holding companies 控股公司欠款 sLL7]m}
amount due from local banks 存放本港银行同业的款项 g"_C,XN
amount due to banks 银行同业的存款 kv{}C)kt3
amount due to banks abroad 海外银行同业的存款 c64v,Hj9
amount due to holding companies 控股公司存款 O(Jj|Z
amount due to local banks 本港银行同业的存款 ]wVk+%e
amount due to outport banks 外埠银行同业的存款 ZWUP
^V
amount for note issue 发行纸币的款额
MGpt}|t-
amount of bond 担保契据的款额 <|B1wa:|
amount of consideration 代价款额 tY|8s]{2
amount of contribution 供款数额 pB:$lS
amount of indebtedness 负债款额 .)tSg
amount of principal of the loan 贷款本金额 ]0V}D,V($
amount of rates chargeable 应征差饷数额 |N /G'>TS
amount of share capital 股本额 c=O,;lWFqm
amount of sums assured 承保款额 Me5{_n
amount of variation 变动幅度 K=::)/{P
amount of vote 拨款数额 IM@tN
L
amount payable 应付款额 u.XQ&
amount receivable 应收款额 o{:xp r=(
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }_'IE1bA
analysis 分析 _qwQ;!9
ancillary risk 附属风险 `)iY}Iu
annual account 周年帐目;周年帐目报表;年度决算;年结 -Z-f1.Dm5
annual accounting date 年结日期 `fNpY#QsN
annual allowance 每年免税额;年积金;年度津贴;年津 &[vw 0N-
annual balance 年度余额 }yn0IWVa
annual disposable income 每年可动用收入 tRb]7 z
annual estimates 周年预算 =wWpP-J&
annual fee 年费 /phX'xp
annual general meeting 周年大会 dUrElXbXd
annual growth rate 年增率;每年增长率 [lzN !!B!
annual long-term supplement 长期个案每年补助金 ]}="m2S3
annual pensionable emolument 可供计算退休金的年薪 v X~RP
*
annual report 年报 y&~w2{a
Annual Report on the Consumer Price Index 《消费物价指数年报》 9m2, qr|
annual return 周年报表;周年申报表;每年报税表格 S[3iA~)Z-
Annual Return Rules 《周年报表规则》 "I6P=]|b
annual review of consumer prices 每年消费物价回顾 S0,R_d')
annual roll-forward basis 逐年延展方式 0oZsb\
annual salary 年薪 82{ Vc
annual statement 年度报表;年度决算表 {
P%
9
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 yOU(2"8p
annuitant 年金受益人 ~/pzxo$
annuity 年金 4S"\~><
annuity contract 年金合约 z;f2*F
annuity on human life 人寿年金 {PP9$>4`l
antecedent debt 先前的债项 }_/Hdmmx
ante-dated cheque 倒填日期支票 96cJ8I8
anticipated expenditure 预期开支 d_UN0YT<
anticipated net profit 预期纯利 #AkV/1Y
anticipated revenue 预期收入 tsOrt3
anti-inflation measure 反通货膨胀措施 jd]s<C3o
anti-inflationary stance 反通货膨胀立场 !)"%),>}o
apparent deficit 表面赤字 GE;e]Jkjn
apparent financial solvency 表面偿债能力 wcSyw2D
apparent partner 表面合伙人 vy2Q g
application for personal assessment 个人入息课税申请书 bK"SKV
application of fund 资金应用 f),TO
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 )~4II.`%^
appointed actuary 委任精算师 G'2#9<c*
appointed auditor 委任核数师;委任审计师 >WJf=F`_H
appointed trustee 委任的受托人 c .3ZXqpI;
appointer 委任人 `pf4X/Py
apportioned pro rata 按比例分摊 k(>h^
apportionment 分配;分摊 o./.Q9e
7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZRxZume<f
apportionment formula 分摊方程式 :P,sxDlG)
apportionment of estate duty 遗产税的分摊 s^0/"j |7
appraisal 估价;评估 [ylsz?
appreciable growth 可观增长 Ac
2(O6
appreciable impact 显着影响 OMhef,,H
appreciable increase 可观增长 =L%DX#8
appreciation 增值;升值 4a0:2 kIKa
appreciation against other currencies 相对其他货币升值 w\54j)rb
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CTt vyr
appreciation tax 增值税 #/"8F O%~p
appropriation 拨款;拨用;拨付 t"hYcnC
appropriation account 拨款帐目 e0@6Pd
Appropriation Bill 拨款法案 iLP
7!j
appropriation-in-aid system 补助拨款办法 H9h@ sSg
approved assets 核准资产 H gTUy[(
approved basket stock 认可一篮子证券 XBd>tdEP
approved budget 核准预算 i|w8.}0
approved charitable donation 认可慈善捐款 GoA4f3
approved charitable institution 认可慈善机构 z,qRcO&
approved currency 核准货币;认可货币 ] h-,o
R?e
approved estimates 核准预算 F(4?tX T
approved estimates of expenditure 核准开支预算 U4m9e|/H;z
approved overseas insurer 核准海外保险人 s]m o$ _na
approved overseas trust company 核准海外信托公司 tQZs.1=z
approved pooled investment fund 核准汇集投资基金 sK{l 9
approved provident fund scheme 认可公积金计划 Nx{$}
approved provision 核准拨款 4h5g'!9-g
approved redeemable share 核准可赎回股份 1(|D'y#
approved regional stock 认可地区性证券 4S~o-`&W
approved retirement scheme 认可退休金计划
o,U9}_|A
approved subordinated loan 核准附属贷款
I1[g&9,
arbitrage 套戥;套汇;套利 6x"Q
arbitrageur 套戥者;套汇者 a+hd(JX0~
arbitrary amount 临时款项 VrZ>bma;
arrangement 措施;安排;协定 m(], r})
arrears 欠款 D9`0Dr}/2
arrears of pay 欠付薪酬 [SJ6@q
arrears of revenue 逾期未收税款;逾期未收的帐项 [
W2fd\4
articles of association 组织章程;组织细则;组织章程细则 uOa26kE4
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 M?= ;JJ:
ascertainment of profit 确定利润 h;=6VgXZ
"Asia Clear" “亚洲结算系统”