allotment 分配;配股 }x?2 txuu
allotment notice 股份配售通知;配股通知 !2]'S=Y
allotment of shares 股份分配 T9-2"M=|<
allowable 可获宽免;免税的
G!5~`v
allowable business loss 可扣除的营业亏损 M IR))j;
allowable expenses 可扣税的支出 \@GKVssw
allowance 免税额;津贴;备抵;准备金 }\hz@G<
allowance for debts 债项的免税额 ?9:~d#p
allowance for depreciation by wear and tear 耗损折旧免税额 L(_bf/@3
allowance for funeral expenses 殡殓费的免税额 &Q[|FO;[
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 a>BPK"K2
allowance for repairs and outgoings 修葺及支出方面的免税额 *dX
7
allowance to debtor 给债务人的津贴 G
q2@37U
alteration of capital 资本更改 h7o?z!
alternate trustee 候补受托人 \CZD.2p#&
amalgamation 合并 #;F*rJ[XY
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lD@`xq.M;
ambit of charges 征税范围;收费范围 uN9J?j*ir
amended valuation 经修订的估值 .dTXC'
American Commodities Exchange 美国商品交易所 p[7?0 (
American Express Bank Limited 美国运通银行 {9<c*0l
American Stock Exchange 美国证券交易所 _?c7{
amortization 摊销 C=<PYkt,L
amount due from banks 存放银行同业的款项 {# Vp`ji
amount due from banks abroad 存放海外银行同业的款项 5PPaR|c3
amount due from holding companies 控股公司欠款 q?bKh*48
amount due from local banks 存放本港银行同业的款项 ja+PVf
amount due to banks 银行同业的存款 xw~3x*{
amount due to banks abroad 海外银行同业的存款 )^LiALh
amount due to holding companies 控股公司存款 GVUZn/
/
amount due to local banks 本港银行同业的存款 p\ _&
amount due to outport banks 外埠银行同业的存款 (Kb_/
amount for note issue 发行纸币的款额 p{oc}dWin
amount of bond 担保契据的款额 Gq0`VHAn
amount of consideration 代价款额 u/(~ewI
amount of contribution 供款数额 7'idjc
R
amount of indebtedness 负债款额 2su/I
amount of principal of the loan 贷款本金额 JbXd9AMh2
amount of rates chargeable 应征差饷数额 F8d:7`lO@/
amount of share capital 股本额 }ISc^W) t
amount of sums assured 承保款额 GVld]ioycG
amount of variation 变动幅度 #(G"ya
amount of vote 拨款数额 "-:-!1;Ji
amount payable 应付款额 2OsS+6,[x
amount receivable 应收款额 5L
J0V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]jgMN7
analysis 分析 r74'
_y
ancillary risk 附属风险 D /b
F
annual account 周年帐目;周年帐目报表;年度决算;年结 :'X:cL
annual accounting date 年结日期 ';KWHk8C
annual allowance 每年免税额;年积金;年度津贴;年津 kB-]SD#
annual balance 年度余额 x|GkXD3
annual disposable income 每年可动用收入 _o'a|=Osx>
annual estimates 周年预算 s%i
\z }/
annual fee 年费 1Ms_2
annual general meeting 周年大会 bO+]1nZ.
annual growth rate 年增率;每年增长率 \t?rHB3"
annual long-term supplement 长期个案每年补助金
<
%
{?Js
annual pensionable emolument 可供计算退休金的年薪 k]9+/$
annual report 年报 uo-1.[9ds
Annual Report on the Consumer Price Index 《消费物价指数年报》 AfvIzsT0
annual return 周年报表;周年申报表;每年报税表格 V2
>+s
y
Annual Return Rules 《周年报表规则》 ?(Ytc)
annual review of consumer prices 每年消费物价回顾 3#N`n |UgC
annual roll-forward basis 逐年延展方式 $nr=4'yZ
annual salary 年薪 &.[I}KH|B
annual statement 年度报表;年度决算表 m"GgaH3,
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 dry>TXG*
annuitant 年金受益人 y_LFkZ
annuity 年金 Y@ X>ejk"
annuity contract 年金合约 N^f_hL|:9
annuity on human life 人寿年金 S9%ZeM+
antecedent debt 先前的债项 U<I]_]
ante-dated cheque 倒填日期支票 W:JR\KKU
anticipated expenditure 预期开支 -S7i':
anticipated net profit 预期纯利 Of
m0{c=
anticipated revenue 预期收入 aY0{v X
anti-inflation measure 反通货膨胀措施 ti!kJ"q
anti-inflationary stance 反通货膨胀立场 vOo-jUKs
apparent deficit 表面赤字 mv>-X
J+
apparent financial solvency 表面偿债能力 <RuLIu
apparent partner 表面合伙人 X8y :=k,E
application for personal assessment 个人入息课税申请书 PFjh]/=
application of fund 资金应用 13fyg7^JP
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 Pye/o
appointed actuary 委任精算师 zE+^WeH|
appointed auditor 委任核数师;委任审计师 ^Q9K]Vo
appointed trustee 委任的受托人 7n]ukqZ
appointer 委任人 uc aa;zj
apportioned pro rata 按比例分摊 z&yVU<;
apportionment 分配;分摊 BAojP1}+,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9XmbHS[0V
apportionment formula 分摊方程式 /sr.MT
apportionment of estate duty 遗产税的分摊 sKC(xO@L;`
appraisal 估价;评估 2TgS
)
appreciable growth 可观增长 UJ><B"
appreciable impact 显着影响 |k#EYf#Y
appreciable increase 可观增长 $}B&u )
appreciation 增值;升值 o)+C4f[G4
appreciation against other currencies 相对其他货币升值 Oj
'^Ww m
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l ;S_ J^S
appreciation tax 增值税 |E&|6h1
appropriation 拨款;拨用;拨付 N
;Cs? C
appropriation account 拨款帐目 e!vWGnY
Appropriation Bill 拨款法案 1d OB|
appropriation-in-aid system 补助拨款办法 e5(c,,/
approved assets 核准资产 Hi^Z`97c
approved basket stock 认可一篮子证券 B.L _EIw
approved budget 核准预算 Wr`<bLq1vs
approved charitable donation 认可慈善捐款 :-$TD('F
approved charitable institution 认可慈善机构 ;H9 W:_ahE
approved currency 核准货币;认可货币 G"
ixw
approved estimates 核准预算 `yh][gqVE~
approved estimates of expenditure 核准开支预算 i
^,
$/
approved overseas insurer 核准海外保险人 A@Cvx7X
approved overseas trust company 核准海外信托公司
J^!wk9q
approved pooled investment fund 核准汇集投资基金 H(kxRPH4@]
approved provident fund scheme 认可公积金计划 !-t"}^)
approved provision 核准拨款 ra8AUj~RX
approved redeemable share 核准可赎回股份 B<ZCuVWH:
approved regional stock 认可地区性证券 iD/+#UTY
approved retirement scheme 认可退休金计划 \d3 ~kq3
approved subordinated loan 核准附属贷款 ),H1z`c&I
arbitrage 套戥;套汇;套利 ~MP
/[,j`
arbitrageur 套戥者;套汇者 !&5|:96o
arbitrary amount 临时款项 [LrO"9q(
arrangement 措施;安排;协定 +_jM$?:F}
arrears 欠款 y5 X FJj
arrears of pay 欠付薪酬 O&s
U Pv
arrears of revenue 逾期未收税款;逾期未收的帐项 @2`nBtk
articles of association 组织章程;组织细则;组织章程细则 t"OP*
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _-2;!L
#/
ascertainment of profit 确定利润 ]2{]TJ@B
"Asia Clear" “亚洲结算系统”