allotment 分配;配股 X#9}|rT
56
allotment notice 股份配售通知;配股通知 ODn6%fp%
allotment of shares 股份分配 _RG!lmJV
allowable 可获宽免;免税的 XGE:ZVpW
allowable business loss 可扣除的营业亏损 M7"I]$|\
allowable expenses 可扣税的支出 /E'c y
allowance 免税额;津贴;备抵;准备金 ^p#f B4z
allowance for debts 债项的免税额 nenYP0
allowance for depreciation by wear and tear 耗损折旧免税额 b#h?O}
allowance for funeral expenses 殡殓费的免税额 ;Ab`b1B
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {~DYf*RZ
allowance for repairs and outgoings 修葺及支出方面的免税额 d
#
:&Uw
allowance to debtor 给债务人的津贴 +pU\;x
alteration of capital 资本更改 T1bP
I/
alternate trustee 候补受托人 (p<QRb:&Z
amalgamation 合并 :5X1Tr=A
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l,Un7]*
ambit of charges 征税范围;收费范围 %lZ++?&^
amended valuation 经修订的估值 7
}`c:u~j
American Commodities Exchange 美国商品交易所 <b!ieK?\F3
American Express Bank Limited 美国运通银行 K
@3 yS8F
American Stock Exchange 美国证券交易所 $M\|zUQu.
amortization 摊销 P+pL2 BA
amount due from banks 存放银行同业的款项 z)Xf6&
amount due from banks abroad 存放海外银行同业的款项 a~YFJAkg9
amount due from holding companies 控股公司欠款 M0`nr}g
amount due from local banks 存放本港银行同业的款项 }^uUw&
amount due to banks 银行同业的存款 BCV<( @c
amount due to banks abroad 海外银行同业的存款 WjZJQK
amount due to holding companies 控股公司存款 Vm.&JVb
amount due to local banks 本港银行同业的存款 +}c
'4hRv
amount due to outport banks 外埠银行同业的存款 zI/)#^ SQ
amount for note issue 发行纸币的款额 / G$8 j$
amount of bond 担保契据的款额 0T 2h3,
amount of consideration 代价款额 kYBTmz}z
amount of contribution 供款数额 lyiBRMiP|
amount of indebtedness 负债款额 $Gb]
K{e
amount of principal of the loan 贷款本金额 WT Pp/Nq'
amount of rates chargeable 应征差饷数额 QjETu
amount of share capital 股本额 w)-@?jN
amount of sums assured 承保款额 FUzIuz 6
amount of variation 变动幅度 wsp&U
.z
amount of vote 拨款数额 Izq]nR
amount payable 应付款额 Mw!?2G[|
amount receivable 应收款额 <apsG7(7
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oXwoi!
analysis 分析 v0!>":
ancillary risk 附属风险 evf){XhT;n
annual account 周年帐目;周年帐目报表;年度决算;年结 9v)p0
annual accounting date 年结日期 .{D[!Dp#h
annual allowance 每年免税额;年积金;年度津贴;年津 ! *\)7D
annual balance 年度余额 MfU
G@
annual disposable income 每年可动用收入 N#{d_v^H?d
annual estimates 周年预算 -e#YWMo(
annual fee 年费 e#Jx|Ej=
annual general meeting 周年大会 9
O| "Ws>{
annual growth rate 年增率;每年增长率 8[(eV.
annual long-term supplement 长期个案每年补助金 wVk2Fr(
annual pensionable emolument 可供计算退休金的年薪 u`Djle
annual report 年报 V x1C4
Annual Report on the Consumer Price Index 《消费物价指数年报》 k$kq|
annual return 周年报表;周年申报表;每年报税表格 2%0zPflT
Annual Return Rules 《周年报表规则》 #M
*h)/d[A
annual review of consumer prices 每年消费物价回顾 _F
xq
annual roll-forward basis 逐年延展方式 ]d?`3{h9LD
annual salary 年薪 tr"iluwGc
annual statement 年度报表;年度决算表 Z!=/[,b
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 a$Eqe_
annuitant 年金受益人 `+$'bNPn&
annuity 年金 c38RE,4U
annuity contract 年金合约 #(3w6l2
annuity on human life 人寿年金 CYrVP%xRA
antecedent debt 先前的债项 k: PO"<-U
ante-dated cheque 倒填日期支票 !o~% F5|t
anticipated expenditure 预期开支 /3:R{9S%
anticipated net profit 预期纯利 Gxv@ a
anticipated revenue 预期收入 #6'oor X
anti-inflation measure 反通货膨胀措施 &'V_80vA
anti-inflationary stance 反通货膨胀立场 +<6L>ZAL
apparent deficit 表面赤字 I=l() ET=
apparent financial solvency 表面偿债能力 ,(Fo%.j
apparent partner 表面合伙人 SQ5SvYH
application for personal assessment 个人入息课税申请书 B, nCx=\S
application of fund 资金应用 {U(-cdU{e`
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9Q-/Yh
appointed actuary 委任精算师 =IV_yor
appointed auditor 委任核数师;委任审计师 JC`|GaUy
appointed trustee 委任的受托人 5%D:wS1
appointer 委任人 QU16X
apportioned pro rata 按比例分摊 [P8Y
apportionment 分配;分摊 Cl[ '6Lk
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kHd_q.
apportionment formula 分摊方程式 <aa#OX
apportionment of estate duty 遗产税的分摊 /A\'_a|
appraisal 估价;评估 owZjQ
appreciable growth 可观增长 QE}S5#_"
appreciable impact 显着影响 EU]{S=T
appreciable increase 可观增长 x*}j$n( Oa
appreciation 增值;升值 7CYu"+Ea
appreciation against other currencies 相对其他货币升值 Qi2yaEB
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t5N@z
appreciation tax 增值税 !y$Hr[v
appropriation 拨款;拨用;拨付 :s+AIo6
appropriation account 拨款帐目 \c>9f"jS_
Appropriation Bill 拨款法案 aUSxy8%
appropriation-in-aid system 补助拨款办法 ('Wo#3b$
approved assets 核准资产 nlXg8t^G
approved basket stock 认可一篮子证券 #)q}Jw4]j
approved budget 核准预算 %]nYv#K
approved charitable donation 认可慈善捐款 3 8pw
approved charitable institution 认可慈善机构 7}-.U=tnP
approved currency 核准货币;认可货币 67%eAS
approved estimates 核准预算 ^Tc&?\3
approved estimates of expenditure 核准开支预算 +oBf\!{cW
approved overseas insurer 核准海外保险人 2_;.iH
6
approved overseas trust company 核准海外信托公司 J|_&3@r
approved pooled investment fund 核准汇集投资基金 |M#b`g$JO,
approved provident fund scheme 认可公积金计划 _IOeO
approved provision 核准拨款 VYTdK"%
approved redeemable share 核准可赎回股份 LW?] ~|
approved regional stock 认可地区性证券 W=}l=o!G.
approved retirement scheme 认可退休金计划 QD]Vfj4+
approved subordinated loan 核准附属贷款 [Ua4{3#
arbitrage 套戥;套汇;套利 u$[
'}z0:
arbitrageur 套戥者;套汇者 ^i_mGeu
arbitrary amount 临时款项 "UKX~}8T
arrangement 措施;安排;协定 y/mxdPw
arrears 欠款 2/=CrK
arrears of pay 欠付薪酬 Fzh%#z0
arrears of revenue 逾期未收税款;逾期未收的帐项 6[wej$u
articles of association 组织章程;组织细则;组织章程细则 ^~-i>gTD
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,,mkB6;
ascertainment of profit 确定利润 'cy35M
"Asia Clear" “亚洲结算系统”