allotment 分配;配股 R3?:\d{
allotment notice 股份配售通知;配股通知 +5-]iKh
allotment of shares 股份分配 [@<G+j
allowable 可获宽免;免税的 [7RheXO<
allowable business loss 可扣除的营业亏损 ;,dkJ7M
allowable expenses 可扣税的支出 _-/x;C
allowance 免税额;津贴;备抵;准备金 66
N)
allowance for debts 债项的免税额 uWTN2jr
allowance for depreciation by wear and tear 耗损折旧免税额 k Q~ %=pn
allowance for funeral expenses 殡殓费的免税额 K@
6`-|I
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]%Y\ZIS
allowance for repairs and outgoings 修葺及支出方面的免税额 V}SyD(8~
allowance to debtor 给债务人的津贴 ywEDy|Wn$~
alteration of capital 资本更改 :
c=v}
alternate trustee 候补受托人 D
M}s0O$0
amalgamation 合并 JR)/c6j
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6|^0_6_
ambit of charges 征税范围;收费范围 AFm,CINa
amended valuation 经修订的估值 P_}/#N{C
American Commodities Exchange 美国商品交易所 "<x&pQZ%
American Express Bank Limited 美国运通银行 $3 4j6;oN
American Stock Exchange 美国证券交易所 Af9+HI
O
amortization 摊销 "5}%"-#
amount due from banks 存放银行同业的款项 ]~8v^A7u
amount due from banks abroad 存放海外银行同业的款项 &n|*uLn
amount due from holding companies 控股公司欠款 [sj VRW-
amount due from local banks 存放本港银行同业的款项 88g47>{X
amount due to banks 银行同业的存款 s^cc@C
amount due to banks abroad 海外银行同业的存款 MRs,l'
amount due to holding companies 控股公司存款 74_xR
amount due to local banks 本港银行同业的存款 #k9<
amount due to outport banks 外埠银行同业的存款 {5-zyE
amount for note issue 发行纸币的款额 +]c}rWm
amount of bond 担保契据的款额 7 2,"Cj
amount of consideration 代价款额 -\Z `z}D
amount of contribution 供款数额 sT`^ljp4
amount of indebtedness 负债款额 13
a(FG
amount of principal of the loan 贷款本金额 HIGNRm
amount of rates chargeable 应征差饷数额 LwOJ|jA(,
amount of share capital 股本额 `
8UWE {
amount of sums assured 承保款额 DbtF~`3, .
amount of variation 变动幅度 8*s7m
amount of vote 拨款数额 Qn.[{rw
amount payable 应付款额 e:OyjG5_
amount receivable 应收款额 W2eAhz&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]'k[u
analysis 分析 ],[)uTZc
ancillary risk 附属风险 IqUp4}
annual account 周年帐目;周年帐目报表;年度决算;年结 `?9T~,
annual accounting date 年结日期 bxwkTKr'
annual allowance 每年免税额;年积金;年度津贴;年津 @]=f?+y[ 2
annual balance 年度余额 2]2H++
annual disposable income 每年可动用收入 >zmzK{A=
annual estimates 周年预算 #6W,6(#^#
annual fee 年费 TsHF
tj9S
annual general meeting 周年大会
OJ/SYZ.r
annual growth rate 年增率;每年增长率 j[XYj
6*d
annual long-term supplement 长期个案每年补助金 -=)-s m'
annual pensionable emolument 可供计算退休金的年薪 WeC(w+}p
annual report 年报 \zu}\{
Annual Report on the Consumer Price Index 《消费物价指数年报》 cJ/]
+|PQ
annual return 周年报表;周年申报表;每年报税表格 -eml
Annual Return Rules 《周年报表规则》 #mLuU
annual review of consumer prices 每年消费物价回顾 }+0z,s~0.
annual roll-forward basis 逐年延展方式 O
k7zpq
annual salary 年薪 3SNL5
annual statement 年度报表;年度决算表 AmcC:5
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 ^u)rB<#BR
annuitant 年金受益人 } 0M{A+
annuity 年金 vv.PF~:
annuity contract 年金合约 _ 08];M|
annuity on human life 人寿年金 XoItV
antecedent debt 先前的债项 6Cc7ejt|u
ante-dated cheque 倒填日期支票 KG8W8&q
anticipated expenditure 预期开支 &U"X$aFc
anticipated net profit 预期纯利
c+2%rh1
anticipated revenue 预期收入 =g~j=v,e
anti-inflation measure 反通货膨胀措施 4o5i ."l
anti-inflationary stance 反通货膨胀立场 n"G`b
apparent deficit 表面赤字 }U[-44r:
apparent financial solvency 表面偿债能力 T?npQA07=
apparent partner 表面合伙人 {QQl$ys/
application for personal assessment 个人入息课税申请书 _%Z P{5D>
application of fund 资金应用 4:1)~z
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 64U6C *w+
appointed actuary 委任精算师 y3IWfiz>/d
appointed auditor 委任核数师;委任审计师 6)[<)?A.[
appointed trustee 委任的受托人 QCpM|,drS
appointer 委任人 s[AA7>]3
apportioned pro rata 按比例分摊 % fhNxR
apportionment 分配;分摊 AhxGj+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kX2d7yQZz
apportionment formula 分摊方程式
c Zvf"cIs
apportionment of estate duty 遗产税的分摊 2z\;Q8g){r
appraisal 估价;评估 H+l,)Se
appreciable growth 可观增长 Gt~JA0+C)7
appreciable impact 显着影响 G!Zy
l^
appreciable increase 可观增长 usOx=^?=
appreciation 增值;升值 !>g:Si"
appreciation against other currencies 相对其他货币升值 AyVrk
8G
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s".HEP~]=
appreciation tax 增值税 n%$ &=-Fk
appropriation 拨款;拨用;拨付 q;A;H)?g
appropriation account 拨款帐目 3~%!m<1:
Appropriation Bill 拨款法案 T PYDs+U
appropriation-in-aid system 补助拨款办法 FtIa*j^G
approved assets 核准资产 &erm
`Ho
approved basket stock 认可一篮子证券 9lspo~M
approved budget 核准预算 $1@,Qor
approved charitable donation 认可慈善捐款
`w<J25
approved charitable institution 认可慈善机构 KQmZ#W%2m
approved currency 核准货币;认可货币 &mkpJF/
approved estimates 核准预算 LM.`cb;?G
approved estimates of expenditure 核准开支预算 QxpKX_@Q5
approved overseas insurer 核准海外保险人 dGkgaC+
approved overseas trust company 核准海外信托公司 <z) E(J\
approved pooled investment fund 核准汇集投资基金 W`L!N&fB
approved provident fund scheme 认可公积金计划 ycX{NDGs
approved provision 核准拨款 |y1;&<
approved redeemable share 核准可赎回股份 KCtX$XGL
approved regional stock 认可地区性证券 <B[G |FY,
approved retirement scheme 认可退休金计划 !'W- 6f
approved subordinated loan 核准附属贷款 h$fe -G#
arbitrage 套戥;套汇;套利 lhPGE_\
arbitrageur 套戥者;套汇者 mEDpKWBk
arbitrary amount 临时款项 O#_x)13
arrangement 措施;安排;协定 ~UPZ<
arrears 欠款 'Q|c@t
arrears of pay 欠付薪酬 3!#/k+,C
arrears of revenue 逾期未收税款;逾期未收的帐项 rC }}r!!
articles of association 组织章程;组织细则;组织章程细则 +)/Uu3"=
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 LP<<'(l`
ascertainment of profit 确定利润 !O)qYmK]|
"Asia Clear" “亚洲结算系统”