allotment 分配;配股 )$ M2+_c
allotment notice 股份配售通知;配股通知 2Gh&h(
allotment of shares 股份分配 @;\0cEn>
allowable 可获宽免;免税的 =;Dj[<mJ45
allowable business loss 可扣除的营业亏损 Q[{RNab
allowable expenses 可扣税的支出 LUdXAi"f
allowance 免税额;津贴;备抵;准备金 dTjDVq&Hz
allowance for debts 债项的免税额 "+E\os72|
allowance for depreciation by wear and tear 耗损折旧免税额 YPW
UncV
allowance for funeral expenses 殡殓费的免税额 0X3yfrim
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :V1j*)
allowance for repairs and outgoings 修葺及支出方面的免税额 E!_3?:[S_
allowance to debtor 给债务人的津贴 ,Qs%bq{t
alteration of capital 资本更改 dIf
y!B"
alternate trustee 候补受托人 5|5p -B
amalgamation 合并 ^t:dcY7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V';l H2
ambit of charges 征税范围;收费范围 T*n
P-b
amended valuation 经修订的估值 st
UUez>
American Commodities Exchange 美国商品交易所 Re&"Q8I.8
American Express Bank Limited 美国运通银行 4(p`xdr}K
American Stock Exchange 美国证券交易所 2vWn(6`
amortization 摊销 -We9
FO~
amount due from banks 存放银行同业的款项 )+R n[MMp
amount due from banks abroad 存放海外银行同业的款项 |c^ ?tR<
amount due from holding companies 控股公司欠款 `BVmuUMm
amount due from local banks 存放本港银行同业的款项 6tFi\,)E
amount due to banks 银行同业的存款 QFMAy>Gdn
amount due to banks abroad 海外银行同业的存款 Vd(n2JMtG
amount due to holding companies 控股公司存款 rtfRA<
amount due to local banks 本港银行同业的存款 e[16
7uU
amount due to outport banks 外埠银行同业的存款 aCI3Tx&2qT
amount for note issue 发行纸币的款额 r!
HXhl
amount of bond 担保契据的款额 $dF3@(p
amount of consideration 代价款额 :eSsqt9]9
amount of contribution 供款数额 yOt#6Vw
amount of indebtedness 负债款额 GX0zirz
amount of principal of the loan 贷款本金额
lPI~5N8
amount of rates chargeable 应征差饷数额 /-,\$@J5)
amount of share capital 股本额 2 rr=FJ
amount of sums assured 承保款额 1Dl6T\20
amount of variation 变动幅度 u>n"FL'e
amount of vote 拨款数额 MM_:2 ^P)
amount payable 应付款额 9 @xl{S-
amount receivable 应收款额 vaGF(hfTA
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tM^4K r~o,
analysis 分析 (
6Od
ancillary risk 附属风险 2 U]d1
annual account 周年帐目;周年帐目报表;年度决算;年结 g(WP
annual accounting date 年结日期 (v%24bv
annual allowance 每年免税额;年积金;年度津贴;年津 tKeTHj;jO
annual balance 年度余额 !TJ,:c]4{!
annual disposable income 每年可动用收入 8M@'A5]
annual estimates 周年预算 -^lc-$0
annual fee 年费 c%J6!\
annual general meeting 周年大会 V@!)Pw
annual growth rate 年增率;每年增长率 (XQuRL<X
annual long-term supplement 长期个案每年补助金 M{Z
;7n'
annual pensionable emolument 可供计算退休金的年薪 %KXiB6<4
annual report 年报 acR|X@\3
Annual Report on the Consumer Price Index 《消费物价指数年报》 *Bq}.Yn
annual return 周年报表;周年申报表;每年报税表格 PmRvjSIG
Annual Return Rules 《周年报表规则》 RHg-Cg`
annual review of consumer prices 每年消费物价回顾 8s@N NjV
annual roll-forward basis 逐年延展方式
L
WN{
annual salary 年薪 $Sgf jm
annual statement 年度报表;年度决算表 akxNT_
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 u]};QR
annuitant 年金受益人 |zYOCDFf
annuity 年金 6t6Z&0$h~
annuity contract 年金合约 6
(Pan%
annuity on human life 人寿年金 M
9t7y
antecedent debt 先前的债项 V@G#U[D
ante-dated cheque 倒填日期支票 |)29"_Kk5
anticipated expenditure 预期开支 t>I.1AS
anticipated net profit 预期纯利 ~,b^f{7`!
anticipated revenue 预期收入 d]pb1ECuu
anti-inflation measure 反通货膨胀措施 d9#Vq=H /
anti-inflationary stance 反通货膨胀立场 HYmC3
apparent deficit 表面赤字 "6$V1B0KW
apparent financial solvency 表面偿债能力 t'rN7.d
apparent partner 表面合伙人 :"\,iH
application for personal assessment 个人入息课税申请书 G^~[|a4`
application of fund 资金应用 G@[8P?M=Z
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 _\ToA9 m
appointed actuary 委任精算师 ~2w&+@dV%
appointed auditor 委任核数师;委任审计师 elOeXYO0
appointed trustee 委任的受托人 ]:<!(
appointer 委任人 c=oDzAzuV\
apportioned pro rata 按比例分摊 h:YD$XE
apportionment 分配;分摊 G*fo9eu5$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fu/8r%:h
apportionment formula 分摊方程式 jwDlz.sW!
apportionment of estate duty 遗产税的分摊 7
A)\:k
appraisal 估价;评估 <'a~ Y3B"o
appreciable growth 可观增长 #jQauO
appreciable impact 显着影响 21uK&nVf^l
appreciable increase 可观增长 LVj1NP
appreciation 增值;升值 e1m?g&[
appreciation against other currencies 相对其他货币升值 1i76u!{U
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1 em,/>"
appreciation tax 增值税 gg'1q3OjM
appropriation 拨款;拨用;拨付 RP4/:sO
appropriation account 拨款帐目 z M9#1^X
Appropriation Bill 拨款法案 "O&93#8
appropriation-in-aid system 补助拨款办法 Ott6y
approved assets 核准资产 -/yqiC-yx
approved basket stock 认可一篮子证券 Da=EAG-{7
approved budget 核准预算 xY^sC56Z
approved charitable donation 认可慈善捐款 `fu_){
approved charitable institution 认可慈善机构 3o<d=@`r
approved currency 核准货币;认可货币 bx0.(Nv/X
approved estimates 核准预算 :t}\%%EbmE
approved estimates of expenditure 核准开支预算 V]=22Cxi'~
approved overseas insurer 核准海外保险人 #2{-6ey
approved overseas trust company 核准海外信托公司 2"Os9 KD
approved pooled investment fund 核准汇集投资基金 oxwbq=a6yV
approved provident fund scheme 认可公积金计划 qpjY &3SI
approved provision 核准拨款 Ot=jwvw
approved redeemable share 核准可赎回股份 p8rh`7
approved regional stock 认可地区性证券 ]K=#>rZrB
approved retirement scheme 认可退休金计划 &OMlW_FHR
approved subordinated loan 核准附属贷款 o-,."|6
arbitrage 套戥;套汇;套利 rPV
Q#iB
arbitrageur 套戥者;套汇者 ZoW1Cc&p
arbitrary amount 临时款项 q!Du
J
arrangement 措施;安排;协定 |LHJRP-Z
arrears 欠款 P}bIp+
arrears of pay 欠付薪酬 j6
wFks
arrears of revenue 逾期未收税款;逾期未收的帐项
{15j'Qwm
articles of association 组织章程;组织细则;组织章程细则 Ss3p6%V/
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =7Ln&tZ
ascertainment of profit 确定利润 o+A7hBM^
"Asia Clear" “亚洲结算系统”