allotment 分配;配股
1_D|;/aI
allotment notice 股份配售通知;配股通知 +*dG'U6
allotment of shares 股份分配 fS08q9,S /
allowable 可获宽免;免税的 -ZTe#@J
allowable business loss 可扣除的营业亏损 [dm&I#m=
allowable expenses 可扣税的支出 K;%P_f/KJP
allowance 免税额;津贴;备抵;准备金 vvJ{fi
allowance for debts 债项的免税额 (x}>tm
allowance for depreciation by wear and tear 耗损折旧免税额 mv7><C
allowance for funeral expenses 殡殓费的免税额 Hzr<i4Y=w9
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \a:#e%]qz9
allowance for repairs and outgoings 修葺及支出方面的免税额 H%,jB<-.A
allowance to debtor 给债务人的津贴 k z|2PP
alteration of capital 资本更改 ^/|agQ7D2
alternate trustee 候补受托人 AXUSU(hU
amalgamation 合并 QXXB>gOY5
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 . ZuRH_pI
ambit of charges 征税范围;收费范围 9(;5!q,Gsg
amended valuation 经修订的估值 QEK RAPw
American Commodities Exchange 美国商品交易所 / S
32)=(
American Express Bank Limited 美国运通银行 nz72w_
American Stock Exchange 美国证券交易所 #;9I3,@/Y
amortization 摊销 hT`kma
amount due from banks 存放银行同业的款项 LRF_w)^['
amount due from banks abroad 存放海外银行同业的款项 fj2pD Cic
amount due from holding companies 控股公司欠款 k)Y}X)\36
amount due from local banks 存放本港银行同业的款项 pmm?Fq!s=
amount due to banks 银行同业的存款 OE{{,HFa`G
amount due to banks abroad 海外银行同业的存款 `6`p ~
amount due to holding companies 控股公司存款 P5u
Y1(
amount due to local banks 本港银行同业的存款 6#Ag^A
amount due to outport banks 外埠银行同业的存款 @Q!Jzw#B
amount for note issue 发行纸币的款额 -__RFxG
amount of bond 担保契据的款额 %4F
Q~
amount of consideration 代价款额 T&M*sydA
amount of contribution 供款数额 ^SP/&w<c
amount of indebtedness 负债款额 2K^D%U
amount of principal of the loan 贷款本金额 +D[|Mi
amount of rates chargeable 应征差饷数额 ^/nj2"
amount of share capital 股本额 -^ )
0c
amount of sums assured 承保款额 3AKT>Wy =
amount of variation 变动幅度 Yt]tRqrh;T
amount of vote 拨款数额 NSQ}:m
amount payable 应付款额 XJx$HM&0M
amount receivable 应收款额 do {E39
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1&zvf4
analysis 分析
]/l"
ancillary risk 附属风险 PUt\^
ke
annual account 周年帐目;周年帐目报表;年度决算;年结 K U 2LJ_~Y
annual accounting date 年结日期 !+sC'/
annual allowance 每年免税额;年积金;年度津贴;年津 _?j66-(
Q
annual balance 年度余额 9YpgzCx
Z
annual disposable income 每年可动用收入 ^$8@B]*
annual estimates 周年预算 p`/"e<TP
annual fee 年费 ZXCq>
annual general meeting 周年大会 w_c)iJ
annual growth rate 年增率;每年增长率 [i[*xf-B
annual long-term supplement 长期个案每年补助金 w %4S
NR
annual pensionable emolument 可供计算退休金的年薪 12 8aJ
annual report 年报 b3/@$x<
Annual Report on the Consumer Price Index 《消费物价指数年报》 j@N z
annual return 周年报表;周年申报表;每年报税表格 ?]*WVjskE
Annual Return Rules 《周年报表规则》 8Zj=:;
annual review of consumer prices 每年消费物价回顾 zD#$]?@ b
annual roll-forward basis 逐年延展方式 D-{;;<nIr`
annual salary 年薪 @uh^)6i]/
annual statement 年度报表;年度决算表 to2;. ~X
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 F$L2bgQR?'
annuitant 年金受益人 OQlmzg
annuity 年金 a
~s:f5S>
annuity contract 年金合约 ?c G~M|@
annuity on human life 人寿年金
H7`JqS
antecedent debt 先前的债项 L/ L#[
ante-dated cheque 倒填日期支票 /
{)
}y
anticipated expenditure 预期开支 R07]{
anticipated net profit 预期纯利 u
Dtml$9rN
anticipated revenue 预期收入 oo+i3af&7
anti-inflation measure 反通货膨胀措施 /+V}.
anti-inflationary stance 反通货膨胀立场 csh@C
ckC8
apparent deficit 表面赤字 A-n@:` n~
apparent financial solvency 表面偿债能力 ZmLA4<
apparent partner 表面合伙人 u+5&^"72,
application for personal assessment 个人入息课税申请书 tTjadnX
application of fund 资金应用 ,6J{-Iu
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 `w&A;fR!H
appointed actuary 委任精算师 =3h?!
$#?
appointed auditor 委任核数师;委任审计师 '99rXw
appointed trustee 委任的受托人 ]\~s83?X
appointer 委任人 @AB}r1E2
apportioned pro rata 按比例分摊 (Q]W
w_r~
apportionment 分配;分摊 O{vVW9Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {[
|je]3v
apportionment formula 分摊方程式 c
-sc*.&
apportionment of estate duty 遗产税的分摊 COc,
appraisal 估价;评估 8O[br@h:5
appreciable growth 可观增长 c-jE1y<
appreciable impact 显着影响 c-`'`L^J
appreciable increase 可观增长 mNII-XG
appreciation 增值;升值 jv;8Mm
appreciation against other currencies 相对其他货币升值 k)3b
0T@b
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r,43 gg
appreciation tax 增值税 T`zUgZ]
appropriation 拨款;拨用;拨付 MyZ5~jnr\
appropriation account 拨款帐目 /"J
3hSR
Appropriation Bill 拨款法案 ]>9[}'u
appropriation-in-aid system 补助拨款办法 La2f]+sV
approved assets 核准资产 +#RgHo?f
approved basket stock 认可一篮子证券 =x
xN3Ay
approved budget 核准预算 whW%c8
approved charitable donation 认可慈善捐款 :5'8MU
approved charitable institution 认可慈善机构 o8B$6w:_
approved currency 核准货币;认可货币 3(oB[9]s
approved estimates 核准预算 !g.?+~@
approved estimates of expenditure 核准开支预算 ]/#3 P
approved overseas insurer 核准海外保险人 Y9}ga4
approved overseas trust company 核准海外信托公司 Al
MMN"j
approved pooled investment fund 核准汇集投资基金 L
JgGX,Kp
approved provident fund scheme 认可公积金计划 ;hgRMkmz4<
approved provision 核准拨款 SG4)kQ
approved redeemable share 核准可赎回股份 [mcER4]}
approved regional stock 认可地区性证券 .)g7s? K
approved retirement scheme 认可退休金计划 L^FQ|?*
approved subordinated loan 核准附属贷款 r`\6+ Ntb.
arbitrage 套戥;套汇;套利
r}\m%(i
arbitrageur 套戥者;套汇者 WvoJ^{\4N*
arbitrary amount 临时款项 &*Z"
r*
arrangement 措施;安排;协定 O>@
ChQF
arrears 欠款 Q{o ]^tN
arrears of pay 欠付薪酬 HhZ>/5'(
arrears of revenue 逾期未收税款;逾期未收的帐项 \S_o{0ZY}
articles of association 组织章程;组织细则;组织章程细则 D[
v2#2
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Xk(p:^ R
ascertainment of profit 确定利润 jmBsPSGIC
"Asia Clear" “亚洲结算系统”