allotment 分配;配股 J
Yw_Z*L=m
allotment notice 股份配售通知;配股通知 I<+i
87=
allotment of shares 股份分配 MBn ZO
allowable 可获宽免;免税的 1DRih>+#
allowable business loss 可扣除的营业亏损 AW<"3 !@
allowable expenses 可扣税的支出 n@te.,?A"
allowance 免税额;津贴;备抵;准备金 T
B(K&3_D
allowance for debts 债项的免税额 2
r';)8:
allowance for depreciation by wear and tear 耗损折旧免税额 1=L5=uz1d:
allowance for funeral expenses 殡殓费的免税额 Dbg,|UH
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 dMw}4c3E
allowance for repairs and outgoings 修葺及支出方面的免税额 )&{<g
yS1
allowance to debtor 给债务人的津贴 E=#
O|[=
alteration of capital 资本更改 =@ d/SZ|(E
alternate trustee 候补受托人 +(U;+6 b
amalgamation 合并 (Go1@;5I
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B{ tROuN<
ambit of charges 征税范围;收费范围 Z{}+7P
amended valuation 经修订的估值 vdaG?+_o
American Commodities Exchange 美国商品交易所 PJF1+I.%c#
American Express Bank Limited 美国运通银行 85:KlBe%+
American Stock Exchange 美国证券交易所 z'01V8e
amortization 摊销 R~"&E#C
amount due from banks 存放银行同业的款项 uk9!rE"
amount due from banks abroad 存放海外银行同业的款项 +z|@K=d#|
amount due from holding companies 控股公司欠款 #b9V&/ln
amount due from local banks 存放本港银行同业的款项 7 MS-Gs|
amount due to banks 银行同业的存款 :MihVL F
amount due to banks abroad 海外银行同业的存款 ?mHu eX
amount due to holding companies 控股公司存款 %v4*$E!f
amount due to local banks 本港银行同业的存款 )kEH}P&
amount due to outport banks 外埠银行同业的存款 zJ30ZY:
amount for note issue 发行纸币的款额 l4gZHMh'
amount of bond 担保契据的款额 wx8Qz,Z
amount of consideration 代价款额 K=1prv2
amount of contribution 供款数额 @|:yK|6O
amount of indebtedness 负债款额 "&C>=
amount of principal of the loan 贷款本金额 w0X})&,{`m
amount of rates chargeable 应征差饷数额 FQ>y2n=<d
amount of share capital 股本额 t|m=X
amount of sums assured 承保款额 ?c<uN~fC=
amount of variation 变动幅度 (#BOcx5J]
amount of vote 拨款数额 lhX4MB"
amount payable 应付款额 [jR>.H'
amount receivable 应收款额 8Z CR9%
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q7]bUPDO
analysis 分析 22/"0=2g
ancillary risk 附属风险 . @0@Y
annual account 周年帐目;周年帐目报表;年度决算;年结 ${e5Ka
annual accounting date 年结日期 3BSZz%va
annual allowance 每年免税额;年积金;年度津贴;年津 i9Eh1A3Y
annual balance 年度余额 hkOFPt&
annual disposable income 每年可动用收入 ZypK''&oc
annual estimates 周年预算 S$=caZ?
annual fee 年费 .% +anVXS
annual general meeting 周年大会 ,3
[FD9
annual growth rate 年增率;每年增长率 67Ev$a_d"
annual long-term supplement 长期个案每年补助金 %\L{Ud%7
annual pensionable emolument 可供计算退休金的年薪 L d{`k
annual report 年报 `CRF E5
Annual Report on the Consumer Price Index 《消费物价指数年报》 N/eus"O;
annual return 周年报表;周年申报表;每年报税表格 vdh[%T,&
Annual Return Rules 《周年报表规则》 hC4
M}(XM
annual review of consumer prices 每年消费物价回顾 A
^t _"J
annual roll-forward basis 逐年延展方式 Wuk!\<T{
annual salary 年薪 LrT?
]o
annual statement 年度报表;年度决算表 w"O{@2B3:H
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 LLL;SNY
annuitant 年金受益人 B
OD!0CR5
annuity 年金 26p_fKY
annuity contract 年金合约 DVt^O[
annuity on human life 人寿年金 H43d[@h
antecedent debt 先前的债项
N2 t`
ante-dated cheque 倒填日期支票 X]D:vuB
anticipated expenditure 预期开支 wq|7sk{
anticipated net profit 预期纯利 T 0qM"
anticipated revenue 预期收入 u2IU/z8
^
anti-inflation measure 反通货膨胀措施 Cj=_WWo
anti-inflationary stance 反通货膨胀立场 _S,UpR~2W
apparent deficit 表面赤字 SkmKf~v
apparent financial solvency 表面偿债能力 9
e|[9
apparent partner 表面合伙人 Re
s4;C
application for personal assessment 个人入息课税申请书 A-, hm=?
application of fund 资金应用 Q!r&vQ/g
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 2St<m-&
appointed actuary 委任精算师 wD/jN:
appointed auditor 委任核数师;委任审计师 P$]K
appointed trustee 委任的受托人 5LZs_%#
appointer 委任人 E:-~SH}
apportioned pro rata 按比例分摊 P4LiU2C
apportionment 分配;分摊 b`JS&E
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >*uj
)u%
apportionment formula 分摊方程式 jxZf,]>T
apportionment of estate duty 遗产税的分摊 NZO86y/
appraisal 估价;评估 [E+J=L.l
appreciable growth 可观增长 #guK&?Fye
appreciable impact 显着影响 BSy{"K*M
appreciable increase 可观增长 @NL37C
appreciation 增值;升值 b|*+!v:I>T
appreciation against other currencies 相对其他货币升值 F8#MI
G
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,L
MN@G
appreciation tax 增值税 B)/c]"@89
appropriation 拨款;拨用;拨付 C^c<s
appropriation account 拨款帐目 S<jiy<|`
Appropriation Bill 拨款法案 *^Ro I
appropriation-in-aid system 补助拨款办法 KdD~;Ap$
approved assets 核准资产 1Y%lt5,*
approved basket stock 认可一篮子证券 FLZ9Rg
approved budget 核准预算 \T!,Z;zK
approved charitable donation 认可慈善捐款 `[e0_g\
approved charitable institution 认可慈善机构 =*{7G*tS
approved currency 核准货币;认可货币 \y6Y}C
v
approved estimates 核准预算 k2fJ
approved estimates of expenditure 核准开支预算 "a(e2H2&T4
approved overseas insurer 核准海外保险人 (XlvPcTi
approved overseas trust company 核准海外信托公司 .
l|29{J
approved pooled investment fund 核准汇集投资基金 72/ bC
approved provident fund scheme 认可公积金计划 cP4C<UG
approved provision 核准拨款 'n^?DPvD
approved redeemable share 核准可赎回股份 CEBu[TT/9
approved regional stock 认可地区性证券 hTWZIW@
approved retirement scheme 认可退休金计划 ,
%qP
approved subordinated loan 核准附属贷款 Hzc}NyJ
arbitrage 套戥;套汇;套利 atW^^4:
arbitrageur 套戥者;套汇者 :5'hd^Q
arbitrary amount 临时款项 [k75+#'
arrangement 措施;安排;协定 `t44.=%
arrears 欠款 i[MBO`FF
arrears of pay 欠付薪酬 C~
?p85
arrears of revenue 逾期未收税款;逾期未收的帐项 -0BxZ AW=
articles of association 组织章程;组织细则;组织章程细则 !VXy67
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _zzT[}
ascertainment of profit 确定利润 $at\aJ
"Asia Clear" “亚洲结算系统”