allotment 分配;配股 YD
H!Nl
allotment notice 股份配售通知;配股通知 vP`Sz}FU
allotment of shares 股份分配 g&!UaJ[#9
allowable 可获宽免;免税的 5,})x]'x
allowable business loss 可扣除的营业亏损 !?Gt5$f
allowable expenses 可扣税的支出 So{/V%
allowance 免税额;津贴;备抵;准备金 i#Io;
allowance for debts 债项的免税额 d&4ve Lu
allowance for depreciation by wear and tear 耗损折旧免税额 Qn(2UO!pD
allowance for funeral expenses 殡殓费的免税额 K#_&}C^-jY
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,dhJ\cQ~
allowance for repairs and outgoings 修葺及支出方面的免税额 1PpZ*YK3z
allowance to debtor 给债务人的津贴 kfr' P u
alteration of capital 资本更改 r@ujE,D=k
alternate trustee 候补受托人 ?;zu>4f|
amalgamation 合并 O;z:?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X]8(_[Y
ambit of charges 征税范围;收费范围 HC(Vu
amended valuation 经修订的估值 Q@?8-
American Commodities Exchange 美国商品交易所 jj_z#6{
American Express Bank Limited 美国运通银行 GK.^Gd
American Stock Exchange 美国证券交易所 qq.M]?Z
amortization 摊销 -0r0M)
amount due from banks 存放银行同业的款项 #%O|P&rA
amount due from banks abroad 存放海外银行同业的款项 45. -P
amount due from holding companies 控股公司欠款 dv-L!C
amount due from local banks 存放本港银行同业的款项 ^MIF+/bQ
amount due to banks 银行同业的存款 r+n0M'
;0
amount due to banks abroad 海外银行同业的存款 1AQVj]#S
amount due to holding companies 控股公司存款 Swz{5 J2C
amount due to local banks 本港银行同业的存款 O2;FaASF
amount due to outport banks 外埠银行同业的存款 )12.W=p
amount for note issue 发行纸币的款额 FlGU1%]m
amount of bond 担保契据的款额 WD#
96V
amount of consideration 代价款额 pMB!I9q
amount of contribution 供款数额 J|,Uu^7`
amount of indebtedness 负债款额 Su?e\7aj
amount of principal of the loan 贷款本金额 g%Bh-O9\
amount of rates chargeable 应征差饷数额 Q,R>dkS
amount of share capital 股本额 vZ,DJ//U,
amount of sums assured 承保款额 bCMo8Xh
amount of variation 变动幅度 "@^Pb$BLY
amount of vote 拨款数额 VzfaUAIZl
amount payable 应付款额 X-LCIT|1
amount receivable 应收款额 7irpD7P>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >*s_)IH2
analysis 分析 }py)EI,U
ancillary risk 附属风险 W[c[ulY&
annual account 周年帐目;周年帐目报表;年度决算;年结 S&/,+x'c|
annual accounting date 年结日期 m}A| W[p<
annual allowance 每年免税额;年积金;年度津贴;年津 A
12EUr5$
annual balance 年度余额 p3r("\Za,
annual disposable income 每年可动用收入 -Zq\x'
annual estimates 周年预算 #1*#3p9UL
annual fee 年费 }Q
$}LR@
annual general meeting 周年大会 z]_2lx2e
annual growth rate 年增率;每年增长率 f~Y;ZvB
annual long-term supplement 长期个案每年补助金 G0#<SJ,)
annual pensionable emolument 可供计算退休金的年薪 !Gob `# r
annual report 年报 Vu.VH([b]Q
Annual Report on the Consumer Price Index 《消费物价指数年报》 r1<dZtb
annual return 周年报表;周年申报表;每年报税表格 4>^LEp
Annual Return Rules 《周年报表规则》 Zt_~Zxn3
annual review of consumer prices 每年消费物价回顾 m`i_O0T
annual roll-forward basis 逐年延展方式 :o~]FVf
annual salary 年薪 +YZ*>ki
annual statement 年度报表;年度决算表 W(pq_H'
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Z(j"\d!y
annuitant 年金受益人 srPczVG*
annuity 年金 nQGl]2
annuity contract 年金合约 w*?SGW
annuity on human life 人寿年金 E7'
antecedent debt 先前的债项 "C0?s7Y
ante-dated cheque 倒填日期支票 ES-V'[+jDy
anticipated expenditure 预期开支 Gj_7wP$
anticipated net profit 预期纯利 5(zdM)Y7
anticipated revenue 预期收入 CbGfVdw/c
anti-inflation measure 反通货膨胀措施 wE[gp+X~
anti-inflationary stance 反通货膨胀立场 (1EtC{
m
apparent deficit 表面赤字 vf&_
N
apparent financial solvency 表面偿债能力 5P Zzaz<
apparent partner 表面合伙人 8Y4mTW
application for personal assessment 个人入息课税申请书 GP>\3@>
application of fund 资金应用 M"Dv-#f
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 {FQ@eeU
appointed actuary 委任精算师 0$A^ .M;
appointed auditor 委任核数师;委任审计师 {Qi J-[q
appointed trustee 委任的受托人 J>l?HK
appointer 委任人 dGyrzuPJ
apportioned pro rata 按比例分摊 lArKfs/
apportionment 分配;分摊 HQvJ*U4++
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i0:1+^3^U
apportionment formula 分摊方程式 7}:+Yx
apportionment of estate duty 遗产税的分摊 3
,zW6 -}
appraisal 估价;评估 WNY:HH
appreciable growth 可观增长 ;6eBfMhL
appreciable impact 显着影响 80zpR
U"
appreciable increase 可观增长 VV;%q3}:
appreciation 增值;升值 C. BlB
appreciation against other currencies 相对其他货币升值 ]A;.}1'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y-UXr8
appreciation tax 增值税 (xfh 9=.
appropriation 拨款;拨用;拨付 G9^xv
appropriation account 拨款帐目 hK,a8%KnFA
Appropriation Bill 拨款法案 7u{V1_n1
appropriation-in-aid system 补助拨款办法 ?K+q~DzNSD
approved assets 核准资产 3eg6 CdT
approved basket stock 认可一篮子证券 Oa2\\I
approved budget 核准预算 }DQTy.d;P
approved charitable donation 认可慈善捐款 Sn
S$5o
approved charitable institution 认可慈善机构 6P3h955c
approved currency 核准货币;认可货币 ~-<MoCm!
approved estimates 核准预算 *`}
!{
Mb
approved estimates of expenditure 核准开支预算 |kH.o=
approved overseas insurer 核准海外保险人 <UF0Xc&X'
approved overseas trust company 核准海外信托公司 (3Q$)0t
approved pooled investment fund 核准汇集投资基金 IyI0|&r2A
approved provident fund scheme 认可公积金计划 tLi91)oG
approved provision 核准拨款 qu1+.z=|
approved redeemable share 核准可赎回股份 V@g v
approved regional stock 认可地区性证券 Vm8@LA
approved retirement scheme 认可退休金计划 CT5s`v!s
approved subordinated loan 核准附属贷款 HKr}"`I.
arbitrage 套戥;套汇;套利 DK
eB%k
arbitrageur 套戥者;套汇者 06O_!"GD}
arbitrary amount 临时款项 xP_/5N=f
arrangement 措施;安排;协定 m.p$f$A_
arrears 欠款 n$`+03 a
arrears of pay 欠付薪酬 -#v1/L/=
arrears of revenue 逾期未收税款;逾期未收的帐项
99.F'Gz
articles of association 组织章程;组织细则;组织章程细则 @I}VD\pF
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 XmD(&3;v-
ascertainment of profit 确定利润 81"` B2
"Asia Clear" “亚洲结算系统”