allotment 分配;配股 6q6&N'We
allotment notice 股份配售通知;配股通知 %o+bO}
/9
allotment of shares 股份分配 *"j
_3vAx
allowable 可获宽免;免税的 o"QpV
>x
allowable business loss 可扣除的营业亏损 $0iz;!w
allowable expenses 可扣税的支出 <~X=6
allowance 免税额;津贴;备抵;准备金 =NyzX&H6
allowance for debts 债项的免税额 P,D >gxl
allowance for depreciation by wear and tear 耗损折旧免税额 ;?h#',(p
allowance for funeral expenses 殡殓费的免税额 I2K52A+
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ?ix0
n,m
allowance for repairs and outgoings 修葺及支出方面的免税额 #@lr$^M
allowance to debtor 给债务人的津贴 5
BcuLRId:
alteration of capital 资本更改 iT9cw`A^%
alternate trustee 候补受托人 ,iiWVA"
amalgamation 合并 p~Dm3^Y
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OkA-=M)RI:
ambit of charges 征税范围;收费范围 `C_#EU-
amended valuation 经修订的估值 4ol=YGCI_
American Commodities Exchange 美国商品交易所 >G/>:wwSP.
American Express Bank Limited 美国运通银行 &v3r#$Hj[
American Stock Exchange 美国证券交易所 #; }IHAR
amortization 摊销 R!}B^DVt
amount due from banks 存放银行同业的款项 e0>@Yp[Kd
amount due from banks abroad 存放海外银行同业的款项 [J-r*t"!
amount due from holding companies 控股公司欠款 5g/^wKhKG
amount due from local banks 存放本港银行同业的款项 .B#Lt,m
amount due to banks 银行同业的存款 :qgdn,Me
amount due to banks abroad 海外银行同业的存款 +=u*!6S
amount due to holding companies 控股公司存款 Nk}Hvg*(
amount due to local banks 本港银行同业的存款 '>'h7F=tY
amount due to outport banks 外埠银行同业的存款 :Q$3P+6 a
amount for note issue 发行纸币的款额 69yTGUG3
amount of bond 担保契据的款额 (IJf2
amount of consideration 代价款额 |W*f6F3
amount of contribution 供款数额 &~||<0m
amount of indebtedness 负债款额 alHwN^GhP
amount of principal of the loan 贷款本金额 ;hd> v&u#
amount of rates chargeable 应征差饷数额 \mWXr*;
amount of share capital 股本额 3^1)W!n/
amount of sums assured 承保款额 as
o8
amount of variation 变动幅度 #J^p,6
amount of vote 拨款数额 )-9|3`
amount payable 应付款额 0Xk;X1Xl
amount receivable 应收款额 ~R!(%j ]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V~e1CZ(2X
analysis 分析 Ds L]o
ancillary risk 附属风险 ,u~\$Az6
annual account 周年帐目;周年帐目报表;年度决算;年结 -cq ~\m^6
annual accounting date 年结日期 PMXnupt
annual allowance 每年免税额;年积金;年度津贴;年津 Nmi#$K[x
annual balance 年度余额 f()^^ +
annual disposable income 每年可动用收入
4uU(t
annual estimates 周年预算 ~}4H=[Zu
annual fee 年费 r\=p.cw<
annual general meeting 周年大会 +zL=UEBN
annual growth rate 年增率;每年增长率 Z][?'^`^!
annual long-term supplement 长期个案每年补助金 5\QNGRu"
annual pensionable emolument 可供计算退休金的年薪 H@aCo(#
annual report 年报 DB?_E{y]
Annual Report on the Consumer Price Index 《消费物价指数年报》 1{";u"q
annual return 周年报表;周年申报表;每年报税表格 ;;l(
Annual Return Rules 《周年报表规则》 IwWo-WN7.
annual review of consumer prices 每年消费物价回顾 Dq2eX;c@
annual roll-forward basis 逐年延展方式 .fD k
5uo
annual salary 年薪 V !FzVl=G
annual statement 年度报表;年度决算表 iCv &<C@
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 Ej.D!@
annuitant 年金受益人 BLMcvK\9
annuity 年金 $8_*LR$
annuity contract 年金合约 /hI#6k8o_
annuity on human life 人寿年金 #
+ n
&
antecedent debt 先前的债项 3UrqV`x \
ante-dated cheque 倒填日期支票 ?{{E/J:%
anticipated expenditure 预期开支 z$;%SYI
anticipated net profit 预期纯利 m^]/
/j
anticipated revenue 预期收入 8|7Tk[X1j
anti-inflation measure 反通货膨胀措施 JmN;v|wF:c
anti-inflationary stance 反通货膨胀立场 -t*C-C'"|
apparent deficit 表面赤字 -*yj[?6
apparent financial solvency 表面偿债能力 Tb{,WUJg2
apparent partner 表面合伙人 {MYlW0)~
application for personal assessment 个人入息课税申请书 rt~X(S
application of fund 资金应用 W"
!nf
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 6;(Slkv
appointed actuary 委任精算师 +;;fw |/
appointed auditor 委任核数师;委任审计师 M6DyOe<
appointed trustee 委任的受托人 Eda
sGCo
appointer 委任人 o_\b{<^I
apportioned pro rata 按比例分摊 fJ\Y
s;l[j
apportionment 分配;分摊 p}(w"?2
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |ZRl.C/e
apportionment formula 分摊方程式 ,&)X
hO?
apportionment of estate duty 遗产税的分摊 sBSBDjk[
appraisal 估价;评估 bk^ :6>{K
appreciable growth 可观增长 xR1g
appreciable impact 显着影响 F1%'
zsv
appreciable increase 可观增长 Bwll
[=_I
appreciation 增值;升值 iZ_R
oJ
appreciation against other currencies 相对其他货币升值 \nxt\KD
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z':>nw
appreciation tax 增值税 [;I.aT}R!;
appropriation 拨款;拨用;拨付 2]4R`[#
appropriation account 拨款帐目 MX9q
)(:
Appropriation Bill 拨款法案 >Zmpsa+
appropriation-in-aid system 补助拨款办法 1U"Y'y2
approved assets 核准资产 2'pxA:
approved basket stock 认可一篮子证券 eJy@N
approved budget 核准预算 7r}gS2d
approved charitable donation 认可慈善捐款 &6}vvgz
approved charitable institution 认可慈善机构 da[l[b;
approved currency 核准货币;认可货币 _=}Y
lR
approved estimates 核准预算 0U$6TDtmE
approved estimates of expenditure 核准开支预算 C2Y&qX,
approved overseas insurer 核准海外保险人 {z.}u5N
approved overseas trust company 核准海外信托公司 ,][+:fvS
approved pooled investment fund 核准汇集投资基金 &"^A
approved provident fund scheme 认可公积金计划 w"l8M0$m
approved provision 核准拨款 C($`'~b
approved redeemable share 核准可赎回股份 EG9S?
$
approved regional stock 认可地区性证券 vDB
nWA
approved retirement scheme 认可退休金计划 J-\b?Ra
approved subordinated loan 核准附属贷款 jpBE| Nm
arbitrage 套戥;套汇;套利
Box,N5AA
arbitrageur 套戥者;套汇者 _$=xa6YA
arbitrary amount 临时款项 S?8q.59
arrangement 措施;安排;协定 S2<(n,"
arrears 欠款 SH`"o
arrears of pay 欠付薪酬 PDpIU.=!0
arrears of revenue 逾期未收税款;逾期未收的帐项 w=^*)jZ8
articles of association 组织章程;组织细则;组织章程细则 vys*=48g
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {b#c0>.8-
ascertainment of profit 确定利润 %@BQv4oJ
"Asia Clear" “亚洲结算系统”