allotment 分配;配股 QPr29
allotment notice 股份配售通知;配股通知 ^E-BB 6D
allotment of shares 股份分配 IqD;*
allowable 可获宽免;免税的 l4:B(
allowable business loss 可扣除的营业亏损 -9)H[}.
allowable expenses 可扣税的支出 U4s)3jDw
allowance 免税额;津贴;备抵;准备金 |0^~S
allowance for debts 债项的免税额 wX/0.aZ |
allowance for depreciation by wear and tear 耗损折旧免税额 IPHZ~'M
allowance for funeral expenses 殡殓费的免税额 rlMahY"C
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 rHngYcjR
allowance for repairs and outgoings 修葺及支出方面的免税额 b}<?& @
allowance to debtor 给债务人的津贴 !DU4iq_.
alteration of capital 资本更改 ykMd
H:
alternate trustee 候补受托人 2;2FyKF (
amalgamation 合并 :}0>IPW-V
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V$o]}|
ambit of charges 征税范围;收费范围 \k
9EimT}
amended valuation 经修订的估值 r{g8CIwGQ
American Commodities Exchange 美国商品交易所 )
wqG^yv
American Express Bank Limited 美国运通银行 .s-V:k5
American Stock Exchange 美国证券交易所 FW=`Fm@z%%
amortization 摊销 JiN>sEAM
amount due from banks 存放银行同业的款项 T@H<Fm_
amount due from banks abroad 存放海外银行同业的款项 y).dw(
amount due from holding companies 控股公司欠款 @y1:=["b
amount due from local banks 存放本港银行同业的款项 u7(<YSOs
amount due to banks 银行同业的存款 CNMcQP
amount due to banks abroad 海外银行同业的存款 ka=EOi
X.
amount due to holding companies 控股公司存款 U,Q
amount due to local banks 本港银行同业的存款 9u0<$UY%
amount due to outport banks 外埠银行同业的存款 K&'Vd@
amount for note issue 发行纸币的款额 )JA9bR
<
amount of bond 担保契据的款额 |X47&Y
amount of consideration 代价款额 e|1.-P@
amount of contribution 供款数额 {J~VB~('
amount of indebtedness 负债款额 4"^v]&I
amount of principal of the loan 贷款本金额 !FA[
]d 4
amount of rates chargeable 应征差饷数额 JfLoGl;pm
amount of share capital 股本额 SPu+t3
amount of sums assured 承保款额 eXA@J[-M:
amount of variation 变动幅度 1[:tiTG|C
amount of vote 拨款数额 <rI8O;\H
amount payable 应付款额 taBCE?{
amount receivable 应收款额 j"5 $m@lgn
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \DMZ
M
analysis 分析 i+
@t_pxc
ancillary risk 附属风险 Wj I
NY
annual account 周年帐目;周年帐目报表;年度决算;年结 iy-~CPNB_
annual accounting date 年结日期 +wIv|zj9
annual allowance 每年免税额;年积金;年度津贴;年津 5c
($~EFr
annual balance 年度余额 FE'F@aS\
annual disposable income 每年可动用收入 b=PB" -
annual estimates 周年预算 Xn6'*u>+;[
annual fee 年费 S; Fj9\2)I
annual general meeting 周年大会 Mwtd<7<!A
annual growth rate 年增率;每年增长率 4Ai#$SHLm
annual long-term supplement 长期个案每年补助金 / n@by4;W
annual pensionable emolument 可供计算退休金的年薪 wA< Fw
)
annual report 年报 ab8F\%y-8
Annual Report on the Consumer Price Index 《消费物价指数年报》 irooFR[L9
annual return 周年报表;周年申报表;每年报税表格 E}lNb
Annual Return Rules 《周年报表规则》 L %20tm
annual review of consumer prices 每年消费物价回顾 2fFGS.l
annual roll-forward basis 逐年延展方式 R>B4v+b
annual salary 年薪 vYNu=vnM
annual statement 年度报表;年度决算表 A
GMrBd|J{
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0eFvcH:qG
annuitant 年金受益人 hQ _gOI
annuity 年金 >A.m`w
annuity contract 年金合约 d)1Pl3+
annuity on human life 人寿年金 C^ 1;r9
antecedent debt 先前的债项 :9]"4ktoJ
ante-dated cheque 倒填日期支票 dOFK;
anticipated expenditure 预期开支 WUK{st.z
anticipated net profit 预期纯利 `nv82v
anticipated revenue 预期收入 oi\e[qE
anti-inflation measure 反通货膨胀措施 L(`Rf0smt
anti-inflationary stance 反通货膨胀立场 t|]2\6acuc
apparent deficit 表面赤字 3-4CGSX;X
apparent financial solvency 表面偿债能力 ' }T6dS
apparent partner 表面合伙人
aX}:O
application for personal assessment 个人入息课税申请书 eb=#{
application of fund 资金应用 #,;X2% c
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ->*'Y;t4
appointed actuary 委任精算师 NsF8`rg
appointed auditor 委任核数师;委任审计师 IRK(y*6
appointed trustee 委任的受托人 JAU:Wqlg1
appointer 委任人 s5&v~I;>e
apportioned pro rata 按比例分摊 :>o2UH
apportionment 分配;分摊 )^]1j$N=3
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hZ~\Z
S7
apportionment formula 分摊方程式 RGz NZc
apportionment of estate duty 遗产税的分摊 o l8|
appraisal 估价;评估 8omk4 ;
appreciable growth 可观增长 9 #)&
appreciable impact 显着影响 ~@ML>z7
appreciable increase 可观增长 (4"Azo*~![
appreciation 增值;升值 ";*Iwd*V
appreciation against other currencies 相对其他货币升值 w6G<&1iH
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BkJNu_{m?
appreciation tax 增值税 V)3S.*]
appropriation 拨款;拨用;拨付 'w`3( ':=
appropriation account 拨款帐目 $[
M5Vv
Appropriation Bill 拨款法案 &? z6f9*$
appropriation-in-aid system 补助拨款办法 o 4cqLMu
approved assets 核准资产 &\
\)x.!
approved basket stock 认可一篮子证券 B`/p[ U5
approved budget 核准预算 1gh<nn
approved charitable donation 认可慈善捐款 <,huajQs
approved charitable institution 认可慈善机构 {
i| $^A3
approved currency 核准货币;认可货币 egh_1Wg2a
approved estimates 核准预算 X~>2iL
approved estimates of expenditure 核准开支预算 .!yw@kg
approved overseas insurer 核准海外保险人 tY0C& u2
approved overseas trust company 核准海外信托公司 s* UO!bH a
approved pooled investment fund 核准汇集投资基金 !fK9YW(Im
approved provident fund scheme 认可公积金计划 ]x^v;r~
approved provision 核准拨款 n81z0lnr
approved redeemable share 核准可赎回股份 &pEr;:E
approved regional stock 认可地区性证券 4t< mX
approved retirement scheme 认可退休金计划 IrTMZG
approved subordinated loan 核准附属贷款 o bt
Xtqew
arbitrage 套戥;套汇;套利 vj4n=F,Z
arbitrageur 套戥者;套汇者 B<6Ye9zuG
arbitrary amount 临时款项 k \V6q9*
arrangement 措施;安排;协定 IHStN,QD
arrears 欠款 qb?9i-(
arrears of pay 欠付薪酬 \%$z!]S>
arrears of revenue 逾期未收税款;逾期未收的帐项 HRF;qR9v
articles of association 组织章程;组织细则;组织章程细则 m
j@{hGP
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 EjFK zx
ascertainment of profit 确定利润 >' e(|P4
"Asia Clear" “亚洲结算系统”