allotment 分配;配股 yGPS`S
allotment notice 股份配售通知;配股通知 %+K<<iyR|
allotment of shares 股份分配 JAX*hGhkh
allowable 可获宽免;免税的 Yo("U8:XX
allowable business loss 可扣除的营业亏损 ,}))u0q+:
allowable expenses 可扣税的支出
By9*1H2R
allowance 免税额;津贴;备抵;准备金 e^[H[d.WMC
allowance for debts 债项的免税额 @p NNq
allowance for depreciation by wear and tear 耗损折旧免税额 26k LhFS
allowance for funeral expenses 殡殓费的免税额 /O^RF }
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2g>SHS@1>
allowance for repairs and outgoings 修葺及支出方面的免税额 {'2@(^3
allowance to debtor 给债务人的津贴 t{WzKy
alteration of capital 资本更改 CS=qj-(
alternate trustee 候补受托人 j(k:
@
amalgamation 合并 km1~yQ"bH
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ts ^"xlK
ambit of charges 征税范围;收费范围 `/ q|@B7
amended valuation 经修订的估值 cdZ~2vk
American Commodities Exchange 美国商品交易所 K/3)g9Z&io
American Express Bank Limited 美国运通银行 yz LpK;
American Stock Exchange 美国证券交易所 s+EAB{w$
amortization 摊销 eZdu
2.;<
amount due from banks 存放银行同业的款项 HsHB!mQV
amount due from banks abroad 存放海外银行同业的款项 %d(^d
amount due from holding companies 控股公司欠款 Y>E zTV
amount due from local banks 存放本港银行同业的款项 3MY(<TGX
amount due to banks 银行同业的存款 NCk r /#!
amount due to banks abroad 海外银行同业的存款 /U"CO 8Da
amount due to holding companies 控股公司存款 vL\&6n~M>
amount due to local banks 本港银行同业的存款 :h&fbBH
amount due to outport banks 外埠银行同业的存款 'b
#0t#|TM
amount for note issue 发行纸币的款额 0;:.B
j
amount of bond 担保契据的款额 V8HnUuz
amount of consideration 代价款额 B,@c;K
amount of contribution 供款数额 JNa"8
amount of indebtedness 负债款额 Yl#Rib
amount of principal of the loan 贷款本金额 kMOpi =Z1
amount of rates chargeable 应征差饷数额 S<WdZ=8sA
amount of share capital 股本额 0DmMG
amount of sums assured 承保款额 ~YRDyQ:%T
amount of variation 变动幅度 ,XIz?R>;c
amount of vote 拨款数额 #&m0WI1
amount payable 应付款额 -sjd&)~S[
amount receivable 应收款额 ])
rrG/3
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -xDGH
analysis 分析 MV\|e1B}
ancillary risk 附属风险 vpld*TL*
annual account 周年帐目;周年帐目报表;年度决算;年结
}f8Uc+
annual accounting date 年结日期 ;+<&8.=,)
annual allowance 每年免税额;年积金;年度津贴;年津 1}:bqI.<W
annual balance 年度余额 ,Td!|~I|j6
annual disposable income 每年可动用收入 3&[>u;B
p
annual estimates 周年预算 PG_0\'X)/w
annual fee 年费 -R%<.]fJ
annual general meeting 周年大会 dz*7gL;7G
annual growth rate 年增率;每年增长率 zSSB>D
annual long-term supplement 长期个案每年补助金 0LfU=X0#7
annual pensionable emolument 可供计算退休金的年薪 z 6?)3'
annual report 年报 e=Z,
Jg
Annual Report on the Consumer Price Index 《消费物价指数年报》 z-LB^kc8oQ
annual return 周年报表;周年申报表;每年报税表格 -x'z
XvWZ
Annual Return Rules 《周年报表规则》 9f',7i
annual review of consumer prices 每年消费物价回顾 +AHUp)
annual roll-forward basis 逐年延展方式 K a6,<C
o
annual salary 年薪 E2"q3_,,
annual statement 年度报表;年度决算表 3v
mjCm
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 kIGbG;"_
annuitant 年金受益人 sp5eVAd
annuity 年金 Q`rF&)Q5
annuity contract 年金合约 q&Gz ]
annuity on human life 人寿年金 '{J&M|<A
antecedent debt 先前的债项 B:e
@0049
ante-dated cheque 倒填日期支票 Xy@7y[s]
anticipated expenditure 预期开支 3$m4q`J
anticipated net profit 预期纯利 ~<k,#^
"}X
anticipated revenue 预期收入 H]
$)Eg%6
anti-inflation measure 反通货膨胀措施 )EL!D%<A
anti-inflationary stance 反通货膨胀立场 r; xLP
apparent deficit 表面赤字 ) :\xHR4
apparent financial solvency 表面偿债能力 05spovO/'
apparent partner 表面合伙人 r4QxoaM
application for personal assessment 个人入息课税申请书 +\|Iu;w
application of fund 资金应用 wQiX<)O
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 w7FW^6Zl
appointed actuary 委任精算师 5Pd"h S
appointed auditor 委任核数师;委任审计师 E[*Fz1>
appointed trustee 委任的受托人 +Wx{:
appointer 委任人 8S<@"v
apportioned pro rata 按比例分摊 sz)oZPu|
apportionment 分配;分摊 *=wYuJ#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nIoPC[%_
apportionment formula 分摊方程式 o.'g]Q<}UB
apportionment of estate duty 遗产税的分摊 GD:4"$)[o
appraisal 估价;评估 +{/*z
appreciable growth 可观增长 K\$J4~EtG
appreciable impact 显着影响 sPps q
appreciable increase 可观增长 x)JOClLr
appreciation 增值;升值 }Y*VAnY6;
appreciation against other currencies 相对其他货币升值 i-'9AYyw
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]_8qn'7
appreciation tax 增值税 a?6ab+7#
appropriation 拨款;拨用;拨付 7yz4'L
appropriation account 拨款帐目 <TE%Prd}`
Appropriation Bill 拨款法案 g"L|n7_b
appropriation-in-aid system 补助拨款办法 ^kgBa2 7
approved assets 核准资产 /MF!GM
approved basket stock 认可一篮子证券 vi|R(&
approved budget 核准预算 MzP7Py
8.
approved charitable donation 认可慈善捐款 oXDN+4ge
approved charitable institution 认可慈善机构 Y)$ ;Ax-D
approved currency 核准货币;认可货币 Ezi-VGjr]
approved estimates 核准预算 (C\hVy2X?N
approved estimates of expenditure 核准开支预算 ,i0b)=!o
approved overseas insurer 核准海外保险人 "n: %E
approved overseas trust company 核准海外信托公司 p<&Xd}]"^W
approved pooled investment fund 核准汇集投资基金 js8{]04y
approved provident fund scheme 认可公积金计划 sj8~?O
approved provision 核准拨款 1=nUW":
approved redeemable share 核准可赎回股份 :mS# h@l
approved regional stock 认可地区性证券 =1u@7Bh
approved retirement scheme 认可退休金计划 h@@nR(<i
approved subordinated loan 核准附属贷款 A5+rd{k/
arbitrage 套戥;套汇;套利 h8X g`C\
arbitrageur 套戥者;套汇者 ^47PLLRP
arbitrary amount 临时款项 c(/VYMJZ&
arrangement 措施;安排;协定 X!j{o
arrears 欠款 O4g+D#Lu
arrears of pay 欠付薪酬 [J
C:
arrears of revenue 逾期未收税款;逾期未收的帐项 7-~Q5Kr.
articles of association 组织章程;组织细则;组织章程细则 UDc$"a}ds{
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 v @O&t4
ascertainment of profit 确定利润 LT~YFS
"Asia Clear" “亚洲结算系统”