allotment 分配;配股 Ivz+Jjw
allotment notice 股份配售通知;配股通知 k-{yu8*';
allotment of shares 股份分配 kmZ.U>#
allowable 可获宽免;免税的 l%^h2
o
allowable business loss 可扣除的营业亏损 8!Wfd)4=,F
allowable expenses 可扣税的支出 kR<xtHW
allowance 免税额;津贴;备抵;准备金 BhqhyX\D&y
allowance for debts 债项的免税额 (3e;"'k
allowance for depreciation by wear and tear 耗损折旧免税额 %)zk..K{l
allowance for funeral expenses 殡殓费的免税额 DBQOxryP>o
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Na\3.:]z
allowance for repairs and outgoings 修葺及支出方面的免税额 ^36M0h|R
allowance to debtor 给债务人的津贴 P#AAOSlLV
alteration of capital 资本更改 \BN|?r$a
alternate trustee 候补受托人 *,E;
amalgamation 合并 Lf5%M|o.)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t{+
M|Y
ambit of charges 征税范围;收费范围 i?ZA x4D
amended valuation 经修订的估值 JzHqNUn*M
American Commodities Exchange 美国商品交易所 fp9rO}##
American Express Bank Limited 美国运通银行 q $t&|{
American Stock Exchange 美国证券交易所 gsnP!2cR
amortization 摊销 q]F4Lq(
amount due from banks 存放银行同业的款项 l<u{6o
amount due from banks abroad 存放海外银行同业的款项
Bx+d3
amount due from holding companies 控股公司欠款 Z+Kv+Gmq
H
amount due from local banks 存放本港银行同业的款项 Q}WL/X5
amount due to banks 银行同业的存款 :9(3h"
amount due to banks abroad 海外银行同业的存款 L30>|g
amount due to holding companies 控股公司存款 fr8Xoa%1=
amount due to local banks 本港银行同业的存款 pI
&o?n
amount due to outport banks 外埠银行同业的存款 \s,Iz[0Vfz
amount for note issue 发行纸币的款额 E|Q{]&$;Z"
amount of bond 担保契据的款额 ZH\0=l)
amount of consideration 代价款额 %_
>Tcm=
amount of contribution 供款数额 66/Z\H^d
amount of indebtedness 负债款额 I|H,)!Z
amount of principal of the loan 贷款本金额 I!61 K
amount of rates chargeable 应征差饷数额 9~=gwP
amount of share capital 股本额 :aHcPc:
amount of sums assured 承保款额 _~juv&
amount of variation 变动幅度 (RExV?:
amount of vote 拨款数额 -&@]M>r@
amount payable 应付款额 ])eOa%
amount receivable 应收款额 /j11,O?72
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v}Z9+ yRC2
analysis 分析 T0;u+$
ancillary risk 附属风险 FH4u$g+
annual account 周年帐目;周年帐目报表;年度决算;年结 <} &7 a s
annual accounting date 年结日期 M|ms$1x
annual allowance 每年免税额;年积金;年度津贴;年津 :=y0'f
V(@
annual balance 年度余额 l`DtiJ?$$0
annual disposable income 每年可动用收入 t
@;WgIp(&
annual estimates 周年预算 ,E%1Uq"
annual fee 年费 AU/#b(mI
annual general meeting 周年大会 `(3SfQ-
annual growth rate 年增率;每年增长率 F{;;
:
annual long-term supplement 长期个案每年补助金 DTPay1]6
annual pensionable emolument 可供计算退休金的年薪 Rl1$?l6Rf
annual report 年报 *vb ^N0P
Annual Report on the Consumer Price Index 《消费物价指数年报》 K|US~Hgv
annual return 周年报表;周年申报表;每年报税表格 I
|Z/`9T
Annual Return Rules 《周年报表规则》 L1rwIOgq^
annual review of consumer prices 每年消费物价回顾 !z?0 :Jg
annual roll-forward basis 逐年延展方式 #
$FY+`
annual salary 年薪 AfN&n= d K
annual statement 年度报表;年度决算表 UkZ\cc}aC/
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !Ri
r&gF
annuitant 年金受益人 *
flW L
annuity 年金 y8
6))
annuity contract 年金合约 \<X2ns@Tf
annuity on human life 人寿年金 4\\.n
antecedent debt 先前的债项 un6cD$cHr
ante-dated cheque 倒填日期支票 ]Dh1~k.Kp
anticipated expenditure 预期开支 ^xt9pa$f
anticipated net profit 预期纯利 7RD$=?o O'
anticipated revenue 预期收入 xHHV=M2l(s
anti-inflation measure 反通货膨胀措施 +t
Iz[+u
anti-inflationary stance 反通货膨胀立场 t}VwVf<K
apparent deficit 表面赤字 oKRFd_r +
apparent financial solvency 表面偿债能力 Vg{Zv4+t
apparent partner 表面合伙人 -3` "E%9
application for personal assessment 个人入息课税申请书 U,'EF[t
application of fund 资金应用 +>4^mE" \
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 ^Z#@3=
appointed actuary 委任精算师 '#A:.P
appointed auditor 委任核数师;委任审计师 ocwE_
dR{
appointed trustee 委任的受托人 VRtO; F
appointer 委任人 &Xv1[nByU
apportioned pro rata 按比例分摊 c yP,[?N
apportionment 分配;分摊 i|S: s
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K^aj@2K{
apportionment formula 分摊方程式 mL$
f[
apportionment of estate duty 遗产税的分摊 (')(d
HHW
appraisal 估价;评估 'PpZ/ry$
appreciable growth 可观增长 R]Ek}1~?
appreciable impact 显着影响 ljVIE/iq
appreciable increase 可观增长 ~r&D6Y
appreciation 增值;升值 L7}i
q0
appreciation against other currencies 相对其他货币升值 )&,K94
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (UGol[f<
appreciation tax 增值税 ddoFaQ8
appropriation 拨款;拨用;拨付 iX%n0i
appropriation account 拨款帐目 [x5mPjgw
Appropriation Bill 拨款法案 dMV=jJ%Y
appropriation-in-aid system 补助拨款办法 AWT"Y4Ie
approved assets 核准资产 O |WbFf
approved basket stock 认可一篮子证券 hg8Be6G<
approved budget 核准预算 G mA!Mo
approved charitable donation 认可慈善捐款 3fp> 4;ym'
approved charitable institution 认可慈善机构 HxIoA
approved currency 核准货币;认可货币 jgq{pZ#E
approved estimates 核准预算 yj
zK.dM
approved estimates of expenditure 核准开支预算 k;Hnu
approved overseas insurer 核准海外保险人 5kn+
>{jh`
approved overseas trust company 核准海外信托公司 ('4wXD]C
approved pooled investment fund 核准汇集投资基金 Sy
approved provident fund scheme 认可公积金计划 'E -FO_N
approved provision 核准拨款
Jq)U</
approved redeemable share 核准可赎回股份 J{tVa(.
approved regional stock 认可地区性证券 MMgx|"
approved retirement scheme 认可退休金计划 DsGI/c
approved subordinated loan 核准附属贷款 C
) ?uE'
arbitrage 套戥;套汇;套利 [7.agI@=
arbitrageur 套戥者;套汇者 =|,A%ZGF$
arbitrary amount 临时款项 j5^-.sEEw
arrangement 措施;安排;协定 8W -@N
arrears 欠款 3D_"yZ
arrears of pay 欠付薪酬 =9$mbn
r
arrears of revenue 逾期未收税款;逾期未收的帐项 NXI[q'y
articles of association 组织章程;组织细则;组织章程细则 x8\<qh*:
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 rwgsXS8W6
ascertainment of profit 确定利润 /M@PO"
"Asia Clear" “亚洲结算系统”