allotment 分配;配股 _jX,1+M
allotment notice 股份配售通知;配股通知 (EcP'F*;;y
allotment of shares 股份分配 z*T41;b
allowable 可获宽免;免税的 ~2>A dp
allowable business loss 可扣除的营业亏损 o1#3A
allowable expenses 可扣税的支出 fYuSfB+<
allowance 免税额;津贴;备抵;准备金 BPj?l
allowance for debts 债项的免税额 ,~cK]!:>s
allowance for depreciation by wear and tear 耗损折旧免税额 o<A-ETx<
allowance for funeral expenses 殡殓费的免税额 _
uOi:Ti
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 (87wWhH
allowance for repairs and outgoings 修葺及支出方面的免税额 mW]dhY 3X
allowance to debtor 给债务人的津贴 ]0'cdC
alteration of capital 资本更改 :uAL(3pQ
alternate trustee 候补受托人 O`CZwXD
amalgamation 合并 4Yvz-aSyO
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AO`@&e]o
ambit of charges 征税范围;收费范围 @Nb/n
amended valuation 经修订的估值 g5#LoGc
American Commodities Exchange 美国商品交易所 gH7 +#/
American Express Bank Limited 美国运通银行 3F"vK
American Stock Exchange 美国证券交易所 }eSy]r[J
amortization 摊销 ,JI] Eij^
amount due from banks 存放银行同业的款项 Zsapu1HoL\
amount due from banks abroad 存放海外银行同业的款项 b$;oty9Y
amount due from holding companies 控股公司欠款 274j7Y'
amount due from local banks 存放本港银行同业的款项 &FmT
T8"l
amount due to banks 银行同业的存款 wxBHlgK4z
amount due to banks abroad 海外银行同业的存款 P8=|#yCi
amount due to holding companies 控股公司存款 ]a.e;c-
amount due to local banks 本港银行同业的存款 PI L)(%X
amount due to outport banks 外埠银行同业的存款 ~H#c-B
amount for note issue 发行纸币的款额 h];H]15&
amount of bond 担保契据的款额 &wU"6E
amount of consideration 代价款额 _886>^b@
amount of contribution 供款数额 .}F
39TS2
amount of indebtedness 负债款额 sR$abN+u
amount of principal of the loan 贷款本金额 KPy)%i
amount of rates chargeable 应征差饷数额 %H?B5y
amount of share capital 股本额 waz5+l28
amount of sums assured 承保款额 .feB
VRg
amount of variation 变动幅度 g:RS7od=,
amount of vote 拨款数额 +h-% {
amount payable 应付款额 }{+?>!qD t
amount receivable 应收款额 x]YzVJ =Y
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O:I]v@
analysis 分析 r1q'+i
ancillary risk 附属风险 KiG19R$
annual account 周年帐目;周年帐目报表;年度决算;年结 >#n"r1
annual accounting date 年结日期 IJ+}
annual allowance 每年免税额;年积金;年度津贴;年津 (ID%U
annual balance 年度余额 gHh(Q
RA
annual disposable income 每年可动用收入 enxb
pq#
annual estimates 周年预算 ]UIN4E
annual fee 年费 f\?Rhyz
annual general meeting 周年大会 W`LG.`JW
annual growth rate 年增率;每年增长率 ir}*E=*
annual long-term supplement 长期个案每年补助金 nv0D4 t
annual pensionable emolument 可供计算退休金的年薪 uB\UIz)e
annual report 年报 /)v+|%U
Annual Report on the Consumer Price Index 《消费物价指数年报》 \$Ky AWrZi
annual return 周年报表;周年申报表;每年报税表格 X)(K|[
Annual Return Rules 《周年报表规则》 R%LFFMVn
annual review of consumer prices 每年消费物价回顾 3W ]zLUn
annual roll-forward basis 逐年延展方式 f.` 8vaV
annual salary 年薪 cl#XiyK>
annual statement 年度报表;年度决算表 DNDzK
iMk
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 {pi_yr
3
annuitant 年金受益人 7gLk~*
annuity 年金 CUTjRWQ
annuity contract 年金合约 lNc0znY
annuity on human life 人寿年金 C &@'oLr
antecedent debt 先前的债项 D;2V|CkU
ante-dated cheque 倒填日期支票 8|=
c3Z
anticipated expenditure 预期开支 q%bFR[p<*
anticipated net profit 预期纯利 @lM-+q(tl
anticipated revenue 预期收入 ]?}pJ28
anti-inflation measure 反通货膨胀措施 m{>"
anti-inflationary stance 反通货膨胀立场 VPYcA>-%u
apparent deficit 表面赤字 (e
_p8[x
apparent financial solvency 表面偿债能力 B.?F^m@zS
apparent partner 表面合伙人 w&#[g9G%
application for personal assessment 个人入息课税申请书 hG`@#9|f
application of fund 资金应用 f@9XSZ<.71
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 =MJRQV67
appointed actuary 委任精算师 YG?4DF
appointed auditor 委任核数师;委任审计师 V@RdvQy
appointed trustee 委任的受托人 AEf[:]i]
appointer 委任人 \N0wf-qa=
apportioned pro rata 按比例分摊 kDJqT
apportionment 分配;分摊 /Xc9}~t6
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t?^!OJ:L
apportionment formula 分摊方程式 +MYrNR.p
apportionment of estate duty 遗产税的分摊 IuFr:3(
appraisal 估价;评估 3XUVUd~
appreciable growth 可观增长 ?t}s3P!Q3w
appreciable impact 显着影响 :SwA) (1
appreciable increase 可观增长 4uE)*1
appreciation 增值;升值 _lT'nFe=Q
appreciation against other currencies 相对其他货币升值 _ZJQE>]nWu
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +F,])p4,]i
appreciation tax 增值税 7r3CO<fb
appropriation 拨款;拨用;拨付 JSq3)o9?/
appropriation account 拨款帐目 %Y/;jCY
Appropriation Bill 拨款法案 rkh%[o9"/
appropriation-in-aid system 补助拨款办法 >sAaLR4
approved assets 核准资产 ]p4?nT@]
approved basket stock 认可一篮子证券 L|D9+u L
approved budget 核准预算 Z9h4 pd
approved charitable donation 认可慈善捐款 o3GZcH?
approved charitable institution 认可慈善机构 WAuT`^"u
approved currency 核准货币;认可货币 9%R"(X)
approved estimates 核准预算 fwx^?/5j
approved estimates of expenditure 核准开支预算 (-;(wCEE
approved overseas insurer 核准海外保险人 'b [O-6v
approved overseas trust company 核准海外信托公司 [SKDsJRPP
approved pooled investment fund 核准汇集投资基金 eC 2~&:$L
approved provident fund scheme 认可公积金计划 Gys-Im6>~@
approved provision 核准拨款 ut]&3f''
approved redeemable share 核准可赎回股份 4!3<[J;N;
approved regional stock 认可地区性证券 mJ[_q>
approved retirement scheme 认可退休金计划 N*PJ m6-
approved subordinated loan 核准附属贷款 E@E
wx;P5
arbitrage 套戥;套汇;套利 b{<$OVc
arbitrageur 套戥者;套汇者 xe.f
]a
arbitrary amount 临时款项 <)_#6)z:
arrangement 措施;安排;协定 fQ.S ,lMe
arrears 欠款 k^KpQ&n
arrears of pay 欠付薪酬 ~ e<,GUx(]
arrears of revenue 逾期未收税款;逾期未收的帐项 4QPHT#e qX
articles of association 组织章程;组织细则;组织章程细则 ())_4
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Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -ciwIS9L
ascertainment of profit 确定利润 xVI"sBUu
"Asia Clear" “亚洲结算系统”