allotment 分配;配股 s!+?)bB
allotment notice 股份配售通知;配股通知 I &m~ cBj<
allotment of shares 股份分配 WQ*$y3%
allowable 可获宽免;免税的 5w1=j\oq
allowable business loss 可扣除的营业亏损 "1[N;|xa
allowable expenses 可扣税的支出 ~ R* 6w($
allowance 免税额;津贴;备抵;准备金 Y@r#:BH
)
allowance for debts 债项的免税额 cJhf{{_oR
allowance for depreciation by wear and tear 耗损折旧免税额 ^iI^)
allowance for funeral expenses 殡殓费的免税额 Z
v~
A9bB
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \]r{73C
allowance for repairs and outgoings 修葺及支出方面的免税额 De^is^{
allowance to debtor 给债务人的津贴 w1GCjD*y
alteration of capital 资本更改 ;bA9(:?
alternate trustee 候补受托人 Xz5=fj&
amalgamation 合并 Z4(2&t^
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {$s:N&5
ambit of charges 征税范围;收费范围 .<j8>1
amended valuation 经修订的估值 /`'50Cj
American Commodities Exchange 美国商品交易所 d?S<h`{x
American Express Bank Limited 美国运通银行 hwXp=not(
American Stock Exchange 美国证券交易所 <&x_e-;b'
amortization 摊销 CId`6W
amount due from banks 存放银行同业的款项 `b]
NB^/
amount due from banks abroad 存放海外银行同业的款项 )*_YeT&w.
amount due from holding companies 控股公司欠款 ;=n7 Z
amount due from local banks 存放本港银行同业的款项 iF
67
amount due to banks 银行同业的存款 wo_FM
`@
amount due to banks abroad 海外银行同业的存款 ,:v}gS?Uq
amount due to holding companies 控股公司存款 k?";$C}#
amount due to local banks 本港银行同业的存款 ^<E,aCy
amount due to outport banks 外埠银行同业的存款 k
(7!W
amount for note issue 发行纸币的款额 ^L'K?o
amount of bond 担保契据的款额 L@2H>Lh35
amount of consideration 代价款额 A2vOI8
amount of contribution 供款数额 {bNnhW*qOu
amount of indebtedness 负债款额 i\<l&W
amount of principal of the loan 贷款本金额
m?m,w$K
amount of rates chargeable 应征差饷数额 =-q)I[4#
amount of share capital 股本额 .Ftml' !
amount of sums assured 承保款额 G!Uq#l>
amount of variation 变动幅度 `QkzWy~V3
amount of vote 拨款数额 QUe.vb^O
amount payable 应付款额 +V'Z%;/
amount receivable 应收款额 R]r~TJ o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2N]y)S_<V
analysis 分析 :WxMv~e{U
ancillary risk 附属风险 \u)(+t{
annual account 周年帐目;周年帐目报表;年度决算;年结 gWlmQl
annual accounting date 年结日期 mj,r@@k:=+
annual allowance 每年免税额;年积金;年度津贴;年津 HK-?<$Yc
annual balance 年度余额 $]T7Iwk
annual disposable income 每年可动用收入 u_[Zu8
annual estimates 周年预算 z^oi15D|{
annual fee 年费 GV2}K
<s
annual general meeting 周年大会 T[7DJNdG6
annual growth rate 年增率;每年增长率 S\ li<xl
annual long-term supplement 长期个案每年补助金 SKS[Lf
annual pensionable emolument 可供计算退休金的年薪 eR}d"F4W
annual report 年报 I#,,h4C
Annual Report on the Consumer Price Index 《消费物价指数年报》 0qTa @y
annual return 周年报表;周年申报表;每年报税表格 epwXv|aSZ
Annual Return Rules 《周年报表规则》 =uvv|@Z
annual review of consumer prices 每年消费物价回顾 k9
b
U<
annual roll-forward basis 逐年延展方式 .O,gl$y}
annual salary 年薪 te:VYP
annual statement 年度报表;年度决算表 a{8GT2h`4
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 I|PiZ1]2Y
annuitant 年金受益人 i'57
| ;?
annuity 年金 !sLn;1l
annuity contract 年金合约 1X{A}9nA
annuity on human life 人寿年金 6[CX[=P30
antecedent debt 先前的债项 Te.hXCFD
ante-dated cheque 倒填日期支票 ~f@;.
anticipated expenditure 预期开支 7O{\^Jz1
anticipated net profit 预期纯利 0p#36 czqy
anticipated revenue 预期收入 VJNPs6
anti-inflation measure 反通货膨胀措施 G%>[I6G
anti-inflationary stance 反通货膨胀立场 Fdzd!r1 v
apparent deficit 表面赤字 i|=XW6J%
apparent financial solvency 表面偿债能力 8"4`W~ 3
apparent partner 表面合伙人 ZNx{7]=a
application for personal assessment 个人入息课税申请书 xE9s=}
application of fund 资金应用 CZuxH
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 "W1 q}4_
appointed actuary 委任精算师 d- ]%
appointed auditor 委任核数师;委任审计师 =B/^c>w2
appointed trustee 委任的受托人 ^@)+P/&
appointer 委任人 \myj Y
apportioned pro rata 按比例分摊 (0k0gq;
apportionment 分配;分摊 5]F9o9]T
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B8P%4@T
apportionment formula 分摊方程式
|M0TG
apportionment of estate duty 遗产税的分摊 d~n+Ds)%F
appraisal 估价;评估 z1"UF4x*
appreciable growth 可观增长 2f-Z\3)9 J
appreciable impact 显着影响 @ce4sSo
appreciable increase 可观增长 ~#-`Qh
appreciation 增值;升值 E+Gea[c
appreciation against other currencies 相对其他货币升值 7kb`o
y;(^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *
JDc1$H0
appreciation tax 增值税 U}
g%`<
appropriation 拨款;拨用;拨付 CsE|pXVG
appropriation account 拨款帐目 n
XQg(!
Appropriation Bill 拨款法案 u}$U|Cw-;T
appropriation-in-aid system 补助拨款办法 cJty4m-
approved assets 核准资产 W]R5\G*
approved basket stock 认可一篮子证券 (*2"dd
approved budget 核准预算 Dg]i};
approved charitable donation 认可慈善捐款 9\"~ G)
approved charitable institution 认可慈善机构 'fgDe
approved currency 核准货币;认可货币 ^yb_aC w
approved estimates 核准预算 X~R
qv5@-
approved estimates of expenditure 核准开支预算 "=RB
#
approved overseas insurer 核准海外保险人 {=(4
approved overseas trust company 核准海外信托公司 ck^Z,AKL+
approved pooled investment fund 核准汇集投资基金 TS%cTh'ItH
approved provident fund scheme 认可公积金计划 M0]fh5O
approved provision 核准拨款 %ZxKN ;
approved redeemable share 核准可赎回股份 =6 [!'K
approved regional stock 认可地区性证券 O/5W-u
approved retirement scheme 认可退休金计划 }M1<a4~
approved subordinated loan 核准附属贷款 2L\h+)
arbitrage 套戥;套汇;套利 BujWql
arbitrageur 套戥者;套汇者 YvU#)M_h
arbitrary amount 临时款项 LZ@^ A]U
arrangement 措施;安排;协定 O}%=c\Pb
arrears 欠款 [F>zM
arrears of pay 欠付薪酬
bhgh
]{
arrears of revenue 逾期未收税款;逾期未收的帐项 oW8[2$_N+
articles of association 组织章程;组织细则;组织章程细则 ES+&e/G"ds
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Cz(Pj S
ascertainment of profit 确定利润 rXaL1`
t*
"Asia Clear" “亚洲结算系统”