allotment 分配;配股 oe*CZ
allotment notice 股份配售通知;配股通知 1W'0h$5^"
allotment of shares 股份分配 DS|q(O=7~t
allowable 可获宽免;免税的 _J X>
#h
allowable business loss 可扣除的营业亏损 \ RS
,Y
allowable expenses 可扣税的支出 E*"oA1/I
allowance 免税额;津贴;备抵;准备金 ]ne
allowance for debts 债项的免税额 `kYcTFk
allowance for depreciation by wear and tear 耗损折旧免税额 7V2xg h!W
allowance for funeral expenses 殡殓费的免税额 (H6Mi.uZ
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )wNcz~
Y
allowance for repairs and outgoings 修葺及支出方面的免税额 aP[oLk$'Z
allowance to debtor 给债务人的津贴 x
K ;#C
alteration of capital 资本更改 P$zhMnAAN
alternate trustee 候补受托人
)Ah 7
amalgamation 合并 lw43|_'G-t
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dUH+7.\
ambit of charges 征税范围;收费范围 `hf
`lq^
amended valuation 经修订的估值 1\Z/}FT
American Commodities Exchange 美国商品交易所 P?hB`5X
American Express Bank Limited 美国运通银行 )lH`a
American Stock Exchange 美国证券交易所 oV'G67 W
amortization 摊销 * /^}
amount due from banks 存放银行同业的款项 Kz"&:&R"
amount due from banks abroad 存放海外银行同业的款项 >0JCu^9
amount due from holding companies 控股公司欠款 hrW2#v
amount due from local banks 存放本港银行同业的款项 x
c|1?AFj
amount due to banks 银行同业的存款 )I"I[jDw
amount due to banks abroad 海外银行同业的存款 joBS{]
amount due to holding companies 控股公司存款 .dsB\C
amount due to local banks 本港银行同业的存款 snYyxi
amount due to outport banks 外埠银行同业的存款 @^.o8+Pp
amount for note issue 发行纸币的款额 5><T#0W?
amount of bond 担保契据的款额 o8X? 1
amount of consideration 代价款额 NwN3T]W
amount of contribution 供款数额 gu"@*,hL
amount of indebtedness 负债款额 6x;!E&<
amount of principal of the loan 贷款本金额 G_`Ae%'h
amount of rates chargeable 应征差饷数额 Xc$Zkfmms
amount of share capital 股本额 _%u t#
amount of sums assured 承保款额 ~3)d?{5
amount of variation 变动幅度 "fC>]iA8I
amount of vote 拨款数额 lS]6SkZ6
amount payable 应付款额 q[(1zG%NbA
amount receivable 应收款额 uann'ho?q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]P e8G(E!
analysis 分析 [)?yH3
ancillary risk 附属风险 ~KczP1p
annual account 周年帐目;周年帐目报表;年度决算;年结 *j<{3$6Ii
annual accounting date 年结日期 P4:Zy;$v!
annual allowance 每年免税额;年积金;年度津贴;年津 TZhYgV
annual balance 年度余额 Z^Yy
sf
annual disposable income 每年可动用收入 mD%IHzbn
H
annual estimates 周年预算 eV"s5X[$
annual fee 年费 t +|t/1s2
annual general meeting 周年大会 Fj46~#ZZ
annual growth rate 年增率;每年增长率 &crR nv?
annual long-term supplement 长期个案每年补助金 .hJcK/m
annual pensionable emolument 可供计算退休金的年薪 2(5/#$t
annual report 年报 rv c%[HfW;
Annual Report on the Consumer Price Index 《消费物价指数年报》 VRTJKi
annual return 周年报表;周年申报表;每年报税表格 ?2q0[T?e
Annual Return Rules 《周年报表规则》 ??f,(om
annual review of consumer prices 每年消费物价回顾
S`Z[MNY
annual roll-forward basis 逐年延展方式 kN6
jX
annual salary 年薪 ^kke
annual statement 年度报表;年度决算表 \,#;gS"
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 k t
|j]:
annuitant 年金受益人 yxi&80$
annuity 年金 JNo[<SZ
b
annuity contract 年金合约 PQUJUs
annuity on human life 人寿年金 {Ve3EYYm
antecedent debt 先前的债项 =@c;%x
ante-dated cheque 倒填日期支票 4dy!2KZN
anticipated expenditure 预期开支 ^r,0aNzAs
anticipated net profit 预期纯利 Y`3\Z6KlV
anticipated revenue 预期收入 >7r%k,`
anti-inflation measure 反通货膨胀措施 4"UH~A;^
anti-inflationary stance 反通货膨胀立场 ]WK~`-3C^
apparent deficit 表面赤字 CF:L#r
apparent financial solvency 表面偿债能力 R@#xPv4o%
apparent partner 表面合伙人 4 !m'9
application for personal assessment 个人入息课税申请书 kgI8PybY
application of fund 资金应用 NK
c<nYdK?
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 Q5A,9ovNZ
appointed actuary 委任精算师 =!)x`1j!S
appointed auditor 委任核数师;委任审计师 jrpki<D
appointed trustee 委任的受托人 4C )sjk?m
appointer 委任人 {
yB0JL}n
apportioned pro rata 按比例分摊 _GM?`
apportionment 分配;分摊 _2{2Xb
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,&
wd
apportionment formula 分摊方程式 U "r)C;5
apportionment of estate duty 遗产税的分摊 Bw~jqDZ}|
appraisal 估价;评估 d|8-#.gV
appreciable growth 可观增长 wR,}#m,
appreciable impact 显着影响
BLAF{vVaf
appreciable increase 可观增长 4 Dy1M}7
appreciation 增值;升值 i'.D=o
appreciation against other currencies 相对其他货币升值 {Us^4Xe
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~7FS'!W,F
appreciation tax 增值税 #U4
f9.FY*
appropriation 拨款;拨用;拨付 +d?|R5{3
appropriation account 拨款帐目 x!7r7|iV
Appropriation Bill 拨款法案 !p76I=H%
appropriation-in-aid system 补助拨款办法 L)4~:f)B
approved assets 核准资产 e1y#p3 @d
approved basket stock 认可一篮子证券 Mp=T;Nz
approved budget 核准预算 IVy<>xpt
approved charitable donation 认可慈善捐款 zhbSiw
approved charitable institution 认可慈善机构 ,N;2"$+E
approved currency 核准货币;认可货币 5<e{)$C
approved estimates 核准预算 $xK\$kw\
approved estimates of expenditure 核准开支预算 `,]_r4~ ~
approved overseas insurer 核准海外保险人 (5CgC<
approved overseas trust company 核准海外信托公司 n 83Dt*O
approved pooled investment fund 核准汇集投资基金 +XSe;xk;rD
approved provident fund scheme 认可公积金计划 }%AfZ2g;h
approved provision 核准拨款 .R#-u/6g(
approved redeemable share 核准可赎回股份 F'F6 &a+
approved regional stock 认可地区性证券 'p78^4'PL
approved retirement scheme 认可退休金计划 Vf.*!`UH
approved subordinated loan 核准附属贷款 Mlr'h}:H
arbitrage 套戥;套汇;套利 )wXE\$
arbitrageur 套戥者;套汇者 mU
arbitrary amount 临时款项 Z"qJil}
arrangement 措施;安排;协定 bg/=P>2
arrears 欠款 hS*&p0YV~M
arrears of pay 欠付薪酬 8B]\;m
arrears of revenue 逾期未收税款;逾期未收的帐项 !@wUARQ
articles of association 组织章程;组织细则;组织章程细则 U|{ 4=[
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ExN$J
ascertainment of profit 确定利润 ZJ~0o2xZ'
"Asia Clear" “亚洲结算系统”