allotment 分配;配股 \mv7"TM
allotment notice 股份配售通知;配股通知 Y{2\==~
allotment of shares 股份分配 NFc<%#H
allowable 可获宽免;免税的 2Uk$9s
allowable business loss 可扣除的营业亏损
BH%eu 7`t
allowable expenses 可扣税的支出 lfWxdi
allowance 免税额;津贴;备抵;准备金 FtY*I&
allowance for debts 债项的免税额 zXMIDrq
allowance for depreciation by wear and tear 耗损折旧免税额 !@ bN
allowance for funeral expenses 殡殓费的免税额 K4l,YR;r
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ZRcY; ?
allowance for repairs and outgoings 修葺及支出方面的免税额 =">O;L.xj
allowance to debtor 给债务人的津贴 -bKli<C
alteration of capital 资本更改 HM--`RJ
alternate trustee 候补受托人 Y
MJjO0
amalgamation 合并 {) jQbAr(G
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m qtl0P0
ambit of charges 征税范围;收费范围 P
VV \@
amended valuation 经修订的估值 c< \:lhl
American Commodities Exchange 美国商品交易所 [l'~>
American Express Bank Limited 美国运通银行 cV)C:!W2
American Stock Exchange 美国证券交易所 |4wVWJ7
amortization 摊销 q=|>r
n_
amount due from banks 存放银行同业的款项 5H?`a7q N
amount due from banks abroad 存放海外银行同业的款项 aA0aW=R
amount due from holding companies 控股公司欠款 r#^X]
amount due from local banks 存放本港银行同业的款项
U7
Z_
amount due to banks 银行同业的存款 n_?<q{GW
amount due to banks abroad 海外银行同业的存款 ggX'`bK
amount due to holding companies 控股公司存款 :9K5zD
amount due to local banks 本港银行同业的存款 ,R*ru*
amount due to outport banks 外埠银行同业的存款 [O(78n$$
amount for note issue 发行纸币的款额 H
VG'v>s@
amount of bond 担保契据的款额 .$S`J2Y
amount of consideration 代价款额 {w{|y[[d~
amount of contribution 供款数额 o-7>^wV%BD
amount of indebtedness 负债款额 GQ)h Zt0
amount of principal of the loan 贷款本金额 q6/ o.j
amount of rates chargeable 应征差饷数额 k,b(MAiQ0
amount of share capital 股本额 !]5F2~"v
amount of sums assured 承保款额 Gl}=Q7
amount of variation 变动幅度 'du:Bxl`d4
amount of vote 拨款数额 }GQ8|fg`U
amount payable 应付款额 mVU(u_lh
amount receivable 应收款额 ZK_
IK)g
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &|Z:8]'P
analysis 分析 ^vo^W:
ancillary risk 附属风险 0.|tKetHq
annual account 周年帐目;周年帐目报表;年度决算;年结 rN}{v}n
annual accounting date 年结日期 D='/-3f!F]
annual allowance 每年免税额;年积金;年度津贴;年津 B 2&fvv?
annual balance 年度余额 S 8h/AW6l
annual disposable income 每年可动用收入 }=7tGqfw
annual estimates 周年预算 c?b?x
6 2
annual fee 年费 q^Oq:l$s
annual general meeting 周年大会 0Q%'vBX\`
annual growth rate 年增率;每年增长率 ma?569Z8~0
annual long-term supplement 长期个案每年补助金 OFCkQEG=y>
annual pensionable emolument 可供计算退休金的年薪 nN/v7^^
annual report 年报 OsvAm'B
Annual Report on the Consumer Price Index 《消费物价指数年报》 _W tSZmW?
annual return 周年报表;周年申报表;每年报税表格 p;BdzV>
Annual Return Rules 《周年报表规则》 GEIMCg(TRj
annual review of consumer prices 每年消费物价回顾 `;5UlkVZ5
annual roll-forward basis 逐年延展方式 %+FM$xyJ
annual salary 年薪 "uqa~R{
annual statement 年度报表;年度决算表 B>#zrCD
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %|oY8;0|A>
annuitant 年金受益人 w0tlF:Eg
annuity 年金 9=
\bS6w*
annuity contract 年金合约 EmG`ga)s
annuity on human life 人寿年金 tCtR(mG=A
antecedent debt 先前的债项 %NX
ante-dated cheque 倒填日期支票 DQH _@-q
anticipated expenditure 预期开支 J'^BxN&
anticipated net profit 预期纯利 :h*20iP
anticipated revenue 预期收入 qmO
Gsj`#
anti-inflation measure 反通货膨胀措施 %w6> 3#e
anti-inflationary stance 反通货膨胀立场
(= uwx#
apparent deficit 表面赤字 6DR@$fpt
apparent financial solvency 表面偿债能力 (al7/EhY
apparent partner 表面合伙人 +5?sYp\
application for personal assessment 个人入息课税申请书 [WX+/pm7>
application of fund 资金应用 %v
:a
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 T?^AllUZQR
appointed actuary 委任精算师 {eqUEdC
appointed auditor 委任核数师;委任审计师 8Tv;,a
appointed trustee 委任的受托人 (
fm\kV
appointer 委任人 Y\sLwLLlG
apportioned pro rata 按比例分摊 G\Toi98d*
apportionment 分配;分摊 fcD$km
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +*!oZKm.
apportionment formula 分摊方程式 {foF[M
apportionment of estate duty 遗产税的分摊 =@gH$Q_1
appraisal 估价;评估 1Qhx$If~
appreciable growth 可观增长 'rp(k\pY
appreciable impact 显着影响 _6^ vxlF
appreciable increase 可观增长 dUOjPq97
appreciation 增值;升值 /o+,
=7hY
appreciation against other currencies 相对其他货币升值 pk: ruf`)
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~=Er=
0
appreciation tax 增值税 TBrAYEk
appropriation 拨款;拨用;拨付 .I
{X
appropriation account 拨款帐目 %jKR\f G
Appropriation Bill 拨款法案 Q*( ]&qr"E
appropriation-in-aid system 补助拨款办法 h_*=_ 2|}
approved assets 核准资产 `k^
i#Nc>
approved basket stock 认可一篮子证券 G/2@
Mn-
approved budget 核准预算 DtXXfp@;
approved charitable donation 认可慈善捐款 w v9s{I{P
approved charitable institution 认可慈善机构 .y+>-[j?B
approved currency 核准货币;认可货币 A}OV>y M
approved estimates 核准预算 8T$:^HW
approved estimates of expenditure 核准开支预算 |>jlY
|
approved overseas insurer 核准海外保险人 8Tt2T}
Y
approved overseas trust company 核准海外信托公司 p^5B_r:
approved pooled investment fund 核准汇集投资基金 0wAZ9AxA{
approved provident fund scheme 认可公积金计划 @bfaAh~
approved provision 核准拨款 5(u7b
approved redeemable share 核准可赎回股份 Dn<2.!ZKQ
approved regional stock 认可地区性证券 g0cCw2S
approved retirement scheme 认可退休金计划 c^A3|tCi
approved subordinated loan 核准附属贷款 <4C`^p
arbitrage 套戥;套汇;套利 u?Iop/b
arbitrageur 套戥者;套汇者 j)'V_@
arbitrary amount 临时款项 j05ahquI
arrangement 措施;安排;协定 j3Cp o
x
arrears 欠款 i
,4
arrears of pay 欠付薪酬 Rk2ZdNc\
arrears of revenue 逾期未收税款;逾期未收的帐项 /uW6P3M
articles of association 组织章程;组织细则;组织章程细则 o
PR^Z
pt
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 T/)$}#w0i
ascertainment of profit 确定利润 qaG%PH}a
"Asia Clear" “亚洲结算系统”