allotment 分配;配股 y1@"H/nYJ
allotment notice 股份配售通知;配股通知 (P]^8qc
allotment of shares 股份分配
Og&0Z)%
allowable 可获宽免;免税的 b&U5VA0=1
allowable business loss 可扣除的营业亏损 @&a
m!+z
allowable expenses 可扣税的支出 sT;=7L<TA
allowance 免税额;津贴;备抵;准备金 o
m{n"cg
allowance for debts 债项的免税额 BDB zc5Q(
allowance for depreciation by wear and tear 耗损折旧免税额 ;
@[.$Q@I
allowance for funeral expenses 殡殓费的免税额 Ep v3/`I
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 T }8r;<P6
allowance for repairs and outgoings 修葺及支出方面的免税额 .@x"JI>;
allowance to debtor 给债务人的津贴 TkoCyD9
alteration of capital 资本更改 NO0[`jy(
alternate trustee 候补受托人 (rY1O:*S
amalgamation 合并 8V53+]c$Y
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >mGGJvTx
ambit of charges 征税范围;收费范围 Z3u""oM/
amended valuation 经修订的估值 2Wc;hJ.1
American Commodities Exchange 美国商品交易所 ?(`nBlWQ5
American Express Bank Limited 美国运通银行 \nWzn4f
American Stock Exchange 美国证券交易所 *y[~kWI
amortization 摊销 %r}KvJgd
amount due from banks 存放银行同业的款项 ];wohW%
amount due from banks abroad 存放海外银行同业的款项 Qh1Kl_a?Lv
amount due from holding companies 控股公司欠款 c'wU O3S
amount due from local banks 存放本港银行同业的款项 R- ?0k:
amount due to banks 银行同业的存款 a3E*%G
amount due to banks abroad 海外银行同业的存款 ZQ-z2s9U
amount due to holding companies 控股公司存款 +Fy-~Mq
amount due to local banks 本港银行同业的存款 ;M(ehX
amount due to outport banks 外埠银行同业的存款 -*]9Ma<wa
amount for note issue 发行纸币的款额 #L+s%OJ`
amount of bond 担保契据的款额 se*pkgWbz
amount of consideration 代价款额 Wpg?%+Y
amount of contribution 供款数额 OU
Yb-
amount of indebtedness 负债款额 X\^3,k."
amount of principal of the loan 贷款本金额 'amex
amount of rates chargeable 应征差饷数额 9N3oVHc?
amount of share capital 股本额 Liz6ob
amount of sums assured 承保款额 !&`7
amount of variation 变动幅度 N;Gf,pE
amount of vote 拨款数额 !Vod0j">
amount payable 应付款额 OM"T)4z
amount receivable 应收款额 7UEy L
}N
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 []]
LyWk
analysis 分析 sO f)/19
ancillary risk 附属风险 C Ol%P
annual account 周年帐目;周年帐目报表;年度决算;年结 Zqe[2()
annual accounting date 年结日期 h.+,*9T\
annual allowance 每年免税额;年积金;年度津贴;年津 Wf&G9Be?8
annual balance 年度余额 0"D?.E"$r
annual disposable income 每年可动用收入 "~,(Xa3x
annual estimates 周年预算 {t IoC;Y
annual fee 年费 B#/~U`t*
annual general meeting 周年大会 4VL!U?dk
annual growth rate 年增率;每年增长率 TJGKQyG$L
annual long-term supplement 长期个案每年补助金 `&&6-/
annual pensionable emolument 可供计算退休金的年薪 b ffml
annual report 年报 -<V
F6k<
Annual Report on the Consumer Price Index 《消费物价指数年报》 HpgN$$\@
annual return 周年报表;周年申报表;每年报税表格 [4(A458H
Annual Return Rules 《周年报表规则》 {7MgN'4
annual review of consumer prices 每年消费物价回顾 ]a@v)aa-
annual roll-forward basis 逐年延展方式 Z#E#P<&d
annual salary 年薪 u[% J#S
annual statement 年度报表;年度决算表 4dD@lG~
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 ;{)@ghD
annuitant 年金受益人 ~'YSVx& )
annuity 年金 FK,r<+h
annuity contract 年金合约 Dqo:X`<bT
annuity on human life 人寿年金 C&MqU
j"]
antecedent debt 先前的债项 M`g Kt(3
ante-dated cheque 倒填日期支票 '&L
anticipated expenditure 预期开支 oeqJ?1=!
anticipated net profit 预期纯利 1PjX:]:
anticipated revenue 预期收入 b*%WAVt2T
anti-inflation measure 反通货膨胀措施 fJ+E46|4
anti-inflationary stance 反通货膨胀立场 ]KII?{<k
apparent deficit 表面赤字 V:$1o
apparent financial solvency 表面偿债能力 _\V{X}ftqa
apparent partner 表面合伙人 ZI:d&~1i1
application for personal assessment 个人入息课税申请书 FU3IK3}
application of fund 资金应用 r?{LQWP>e
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Ra,on&OP`*
appointed actuary 委任精算师 pmXWI`s
appointed auditor 委任核数师;委任审计师 }&^bR)=
appointed trustee 委任的受托人 r-DD*'R
appointer 委任人 ynz5Dy.d;
apportioned pro rata 按比例分摊 gQzF C&g
apportionment 分配;分摊 7JK 'vT
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Boz_*l|
apportionment formula 分摊方程式
R5YtCw]i=
apportionment of estate duty 遗产税的分摊 5Szo5
appraisal 估价;评估 k/f_@8
appreciable growth 可观增长 sg~/RSJ3
appreciable impact 显着影响 Sf8Xj|u
appreciable increase 可观增长 ,kuF
TWB
appreciation 增值;升值 ,DsT:
8
appreciation against other currencies 相对其他货币升值 d=Ihl30m
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zCN;LpbEJY
appreciation tax 增值税 7PPsEU:rf
appropriation 拨款;拨用;拨付 H "/e%
appropriation account 拨款帐目 Vf2!0
Appropriation Bill 拨款法案 D}=i
tu
appropriation-in-aid system 补助拨款办法 t5[JN:an
approved assets 核准资产 u(Q(UuI
approved basket stock 认可一篮子证券 A=>6$L];'
approved budget 核准预算 O4+w2'.,
approved charitable donation 认可慈善捐款 s`#j8>`M
approved charitable institution 认可慈善机构 a*@Z^5f
approved currency 核准货币;认可货币 P>cJ~FM
approved estimates 核准预算 kUBHK"}K
approved estimates of expenditure 核准开支预算 ]-]@=qYu
approved overseas insurer 核准海外保险人 Jrrk$0H^~
approved overseas trust company 核准海外信托公司 ' <jp.sZQ
approved pooled investment fund 核准汇集投资基金 O?<_,-.
approved provident fund scheme 认可公积金计划 W8/6
approved provision 核准拨款 V'#u_`x"D)
approved redeemable share 核准可赎回股份 )4O`%9=M&
approved regional stock 认可地区性证券 oieLh"$
approved retirement scheme 认可退休金计划 w4/)r-Z4I
approved subordinated loan 核准附属贷款 =|^W]2W$
arbitrage 套戥;套汇;套利 D%}o26K.C
arbitrageur 套戥者;套汇者
Rf$6}F
arbitrary amount 临时款项 $e,!fB;B
arrangement 措施;安排;协定 >~r@*gml
arrears 欠款 ",oUVl
arrears of pay 欠付薪酬 8i~'~/x
arrears of revenue 逾期未收税款;逾期未收的帐项 2{qG
articles of association 组织章程;组织细则;组织章程细则 RB@gSHOc?
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 aj~@r3E;
ascertainment of profit 确定利润 */qc%!YV9
"Asia Clear" “亚洲结算系统”