allotment 分配;配股 z %}"=
allotment notice 股份配售通知;配股通知 {4+/0\
allotment of shares 股份分配 [if(B\&
allowable 可获宽免;免税的 V9[_aP;
allowable business loss 可扣除的营业亏损 1d<?K7%^
allowable expenses 可扣税的支出 tB;PGk_6
allowance 免税额;津贴;备抵;准备金 r/h\>s+N
allowance for debts 债项的免税额 b: (+d"S
allowance for depreciation by wear and tear 耗损折旧免税额 ~<1s
[Hu
allowance for funeral expenses 殡殓费的免税额 wBt7S!>G
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 N XB8u6
allowance for repairs and outgoings 修葺及支出方面的免税额 +Xg:*b9So
allowance to debtor 给债务人的津贴 8GkWo8rPk
alteration of capital 资本更改 cqU6
Y*n
alternate trustee 候补受托人 UP#@gxF
amalgamation 合并 O_ #++G
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZK4V-?/[6
ambit of charges 征税范围;收费范围 @3n!5XM{EE
amended valuation 经修订的估值 l>*X+TpA,
American Commodities Exchange 美国商品交易所 |
.+P ;g
American Express Bank Limited 美国运通银行 3]S*p ErY
American Stock Exchange 美国证券交易所 9fp"r,aHN&
amortization 摊销 -zECxHjx
amount due from banks 存放银行同业的款项 qkfof{z
amount due from banks abroad 存放海外银行同业的款项 u^Cl
s!C
amount due from holding companies 控股公司欠款 tGOJ4 =
amount due from local banks 存放本港银行同业的款项 _J C*4
amount due to banks 银行同业的存款 7sVM[lr<
amount due to banks abroad 海外银行同业的存款 1F.._5_"]
amount due to holding companies 控股公司存款 } W]A`-Jv
amount due to local banks 本港银行同业的存款 w&@tP^`
amount due to outport banks 外埠银行同业的存款 >V.?XZ nt
amount for note issue 发行纸币的款额 ]MCH]/
amount of bond 担保契据的款额 #8jiz+1 _
amount of consideration 代价款额 i,^-9
amount of contribution 供款数额 /CALXwL
amount of indebtedness 负债款额 {GtX:v#
amount of principal of the loan 贷款本金额 D[^K0<-Z
amount of rates chargeable 应征差饷数额 9>{ml&$
amount of share capital 股本额 K^x{rn.Zf
amount of sums assured 承保款额 +;+G+Tn
amount of variation 变动幅度 G5hRx@vfrL
amount of vote 拨款数额 dpz@T>MS=
amount payable 应付款额 pg5W`4-F
amount receivable 应收款额 2-m@-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {"jtR<{)
analysis 分析 /'oo;e
ancillary risk 附属风险 JQb{?C
annual account 周年帐目;周年帐目报表;年度决算;年结 6O?zi|J[:
annual accounting date 年结日期 N5 sR
annual allowance 每年免税额;年积金;年度津贴;年津 #Q2s3"X[
annual balance 年度余额 Z7wl~Hk
annual disposable income 每年可动用收入 '(iPI
annual estimates 周年预算 54{E&QvL8o
annual fee 年费 6[t(FcS
annual general meeting 周年大会 fFEB#l!oUb
annual growth rate 年增率;每年增长率 uznqq}
annual long-term supplement 长期个案每年补助金 L%[>z'Zp
annual pensionable emolument 可供计算退休金的年薪 h[!@8
annual report 年报 NxJnU<g-
Annual Report on the Consumer Price Index 《消费物价指数年报》 $,Q]GIC
annual return 周年报表;周年申报表;每年报税表格 jNbVp{%/S}
Annual Return Rules 《周年报表规则》 a2?@OJ
annual review of consumer prices 每年消费物价回顾 .3)
27Cjw
annual roll-forward basis 逐年延展方式 ;/NC[:'$D
annual salary 年薪 NJJ=ch
annual statement 年度报表;年度决算表 zw'%n+5m
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 3L2NenJB
annuitant 年金受益人 L'Iw9RAJ
annuity 年金 t=eI*M+>h
annuity contract 年金合约 Lapeh>1T
annuity on human life 人寿年金 Sa)sDf1+`
antecedent debt 先前的债项 {$t*XTY6R
ante-dated cheque 倒填日期支票 FzOWM7+\
anticipated expenditure 预期开支 :tbI=NDb
anticipated net profit 预期纯利 ?9?A)?O<j~
anticipated revenue 预期收入 h[Sd3Z*
anti-inflation measure 反通货膨胀措施
9PV]bt,
anti-inflationary stance 反通货膨胀立场 eSIG+{;&
apparent deficit 表面赤字 ?(zCv9Pg
apparent financial solvency 表面偿债能力 ElTB{C>u
apparent partner 表面合伙人 l4mRNYv)z
application for personal assessment 个人入息课税申请书 E
el* P M
application of fund 资金应用 /\Cf*cJ
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 qu#xc0?
appointed actuary 委任精算师 ta5_k&3N
appointed auditor 委任核数师;委任审计师 FaJK
R
appointed trustee 委任的受托人 hrJ(] [8
appointer 委任人 ,^n&Q'p3
apportioned pro rata 按比例分摊 }>y!I5O
apportionment 分配;分摊 `3? HQ2n
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @}PXBU
apportionment formula 分摊方程式 *Dq ++
apportionment of estate duty 遗产税的分摊 DXj>u9*%
appraisal 估价;评估 34CcZEQQ
appreciable growth 可观增长 $XcH.z
appreciable impact 显着影响 Qm7];,
appreciable increase 可观增长 "N'W~XPG
appreciation 增值;升值 S;t`C~l\
appreciation against other currencies 相对其他货币升值 \^pc"?Rc
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U<F|A!Fg
appreciation tax 增值税 A*
:|d~
appropriation 拨款;拨用;拨付 s%rmfIp"
appropriation account 拨款帐目 AMB{Fssz
Appropriation Bill 拨款法案 DO{otn9<
appropriation-in-aid system 补助拨款办法 4V{&[ Z
approved assets 核准资产 Yx,E5}-
approved basket stock 认可一篮子证券 7MZH'nO
approved budget 核准预算 mw^>dv?
approved charitable donation 认可慈善捐款 sk07|9nU
approved charitable institution 认可慈善机构 &=S:I!9;;
approved currency 核准货币;认可货币 5|jY
approved estimates 核准预算 rS!@AgPLE
approved estimates of expenditure 核准开支预算 Y|wjt\M
approved overseas insurer 核准海外保险人 z{
M2tLNb
approved overseas trust company 核准海外信托公司 .*`]x
approved pooled investment fund 核准汇集投资基金 qGhg?u"n:
approved provident fund scheme 认可公积金计划 }^Sk.:;n3
approved provision 核准拨款 &Qv HjjQ?u
approved redeemable share 核准可赎回股份 l -nH
approved regional stock 认可地区性证券 &ID! lEd
approved retirement scheme 认可退休金计划 [f {qb\
approved subordinated loan 核准附属贷款 4P5^.\.
arbitrage 套戥;套汇;套利 <L*`WO]\l
arbitrageur 套戥者;套汇者 tBJ
4lb
arbitrary amount 临时款项 $8(QBZq
arrangement 措施;安排;协定 DC/Czkv9
arrears 欠款 a-S
tOO5s
arrears of pay 欠付薪酬 vw:GNpg'R6
arrears of revenue 逾期未收税款;逾期未收的帐项 ~
a4Y8r
articles of association 组织章程;组织细则;组织章程细则 rqp]{?33
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 \ `z%5/@f;
ascertainment of profit 确定利润 o_b3G
"Asia Clear" “亚洲结算系统”