allotment 分配;配股 i0J`{PbI
allotment notice 股份配售通知;配股通知 6As%<g=
allotment of shares 股份分配 YBR)S_C$_
allowable 可获宽免;免税的 $15H_X*!
allowable business loss 可扣除的营业亏损 L
u'<4 R
allowable expenses 可扣税的支出 ?%Ww3cU+J
allowance 免税额;津贴;备抵;准备金 UEhFId
allowance for debts 债项的免税额 )[|_q,
allowance for depreciation by wear and tear 耗损折旧免税额 mx
UyD[|
allowance for funeral expenses 殡殓费的免税额 adAdX;@e`
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 pOh<I{r1
allowance for repairs and outgoings 修葺及支出方面的免税额
WtaOf_
allowance to debtor 给债务人的津贴 @LSh=o+
alteration of capital 资本更改 Tj{3#?]Ho
alternate trustee 候补受托人
E!BzE_|i
amalgamation 合并 hJD3G
|E
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S#r|?GYua
ambit of charges 征税范围;收费范围 =p"ma83
amended valuation 经修订的估值 E|+<m!
American Commodities Exchange 美国商品交易所 FOsxId[f9
American Express Bank Limited 美国运通银行 MvnQUZ
American Stock Exchange 美国证券交易所 t`R{N1
amortization 摊销 wG9aX*(n
amount due from banks 存放银行同业的款项 u6Wan*I?
amount due from banks abroad 存放海外银行同业的款项 >,h{`
amount due from holding companies 控股公司欠款 _[-W*,xJ)
amount due from local banks 存放本港银行同业的款项 Dln1 R[
amount due to banks 银行同业的存款 e-[PuJ
amount due to banks abroad 海外银行同业的存款 fOME&$=O
amount due to holding companies 控股公司存款 SM2N3"\
amount due to local banks 本港银行同业的存款 'W>y v
amount due to outport banks 外埠银行同业的存款 I|qhj*_C
amount for note issue 发行纸币的款额
3bR%#G%
amount of bond 担保契据的款额 VaGQre
amount of consideration 代价款额 -sZb+2tDa
amount of contribution 供款数额 aM(#J
7;
amount of indebtedness 负债款额 oif|X7H;
amount of principal of the loan 贷款本金额 <VutwtA
amount of rates chargeable 应征差饷数额 #z<#oC5
amount of share capital 股本额 mfS}+_ C
amount of sums assured 承保款额 4y?n62N8$
amount of variation 变动幅度 ] $r].,&
amount of vote 拨款数额 W$()W)
amount payable 应付款额 S' kgpF"bm
amount receivable 应收款额 R5%CK_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0@{0#W3R
analysis 分析 URg
;e M#
ancillary risk 附属风险 X!mJUDzh]
annual account 周年帐目;周年帐目报表;年度决算;年结 6H5o/)Q~
annual accounting date 年结日期 dr+(C[=
annual allowance 每年免税额;年积金;年度津贴;年津 hayJgkZ'
annual balance 年度余额 {"%a-*@%
annual disposable income 每年可动用收入 @"1Z;.S8V
annual estimates 周年预算 Y:L[Iz95
o
annual fee 年费 oP%5ymL%J
annual general meeting 周年大会 32?'jRN(ue
annual growth rate 年增率;每年增长率 dJ Q
K|/
annual long-term supplement 长期个案每年补助金 eEP{?F^I[
annual pensionable emolument 可供计算退休金的年薪 &qWB\m
annual report 年报 FI.F6d)E$
Annual Report on the Consumer Price Index 《消费物价指数年报》 V$O 6m|q
annual return 周年报表;周年申报表;每年报税表格 HLG5SS7
Annual Return Rules 《周年报表规则》
l U4 I*
annual review of consumer prices 每年消费物价回顾 l>`66~+s,`
annual roll-forward basis 逐年延展方式 :KA)4[#;W
annual salary 年薪 *Egg*2P;"Q
annual statement 年度报表;年度决算表 cL~WDW/
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mH0OW
annuitant 年金受益人 ~:o$}`mW
annuity 年金 g,!.`[e'ex
annuity contract 年金合约 EU%v
|]
annuity on human life 人寿年金 [ }Tb2|
antecedent debt 先前的债项 C.ji]P#
ante-dated cheque 倒填日期支票 )lJAMZ 5xp
anticipated expenditure 预期开支 KK2YT/K$SG
anticipated net profit 预期纯利 kp* !
anticipated revenue 预期收入 1'Q6l
anti-inflation measure 反通货膨胀措施 naH(lz|v
anti-inflationary stance 反通货膨胀立场
DuR9L'
apparent deficit 表面赤字 _ahp7-O
apparent financial solvency 表面偿债能力 vYb4&VV
apparent partner 表面合伙人 <!XunXh
application for personal assessment 个人入息课税申请书 #jG?{j3;?
application of fund 资金应用 @6tczU}ak
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &]RE 5!
appointed actuary 委任精算师 ?%qaoxG37
appointed auditor 委任核数师;委任审计师
G'#u!<(^h
appointed trustee 委任的受托人 d=%NFCIV
appointer 委任人 buN@O7\
apportioned pro rata 按比例分摊 ^uN[rHZ*u
apportionment 分配;分摊 saP%T~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d~%7A5
apportionment formula 分摊方程式 fxoEK}TM
apportionment of estate duty 遗产税的分摊 'u
Dx$AkY
appraisal 估价;评估 SJa>!]U'xI
appreciable growth 可观增长 1G5 AL2
appreciable impact 显着影响 -d#08\
appreciable increase 可观增长 EFh^C.S8
appreciation 增值;升值 [BJzZ>cY
appreciation against other currencies 相对其他货币升值 FGHCHSqLq
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gDLS)4^w
appreciation tax 增值税 JZ`h+fAt
appropriation 拨款;拨用;拨付 @0P4pt;(
appropriation account 拨款帐目 zQ{bMj<S
Appropriation Bill 拨款法案 k)*apc\W
appropriation-in-aid system 补助拨款办法 Uoe;=P@
approved assets 核准资产 iJ^}{-
approved basket stock 认可一篮子证券 JN+7oh]u
approved budget 核准预算 vr4r,[B6y
approved charitable donation 认可慈善捐款 _v 0iH
approved charitable institution 认可慈善机构 @9_mk@
approved currency 核准货币;认可货币 ;5[OS8
approved estimates 核准预算 m!w|~Rk
approved estimates of expenditure 核准开支预算 76@W:L*J$J
approved overseas insurer 核准海外保险人 MooH`2Fd
approved overseas trust company 核准海外信托公司 Q~Mkf&s
approved pooled investment fund 核准汇集投资基金 MJ?t{=
approved provident fund scheme 认可公积金计划 J QnaXjW2
approved provision 核准拨款 XK3O,XM
approved redeemable share 核准可赎回股份 &T0]tzk*,
approved regional stock 认可地区性证券 K=JDl-#!
approved retirement scheme 认可退休金计划 9]l I?j]o
approved subordinated loan 核准附属贷款 s.Z{mnD6
arbitrage 套戥;套汇;套利 %|}*xMQ
arbitrageur 套戥者;套汇者 L+%kibnY'
arbitrary amount 临时款项 \}=T4w-e
arrangement 措施;安排;协定 [niFJIsc
arrears 欠款 iY07lvG<
arrears of pay 欠付薪酬 T\.(e*hC
arrears of revenue 逾期未收税款;逾期未收的帐项 s) U1U6O
articles of association 组织章程;组织细则;组织章程细则 K=0xR*ll5
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /KOI%x
ascertainment of profit 确定利润 lkTA"8d
"Asia Clear" “亚洲结算系统”