allotment 分配;配股 sDW"j\
allotment notice 股份配售通知;配股通知 @'6S[zU
allotment of shares 股份分配 BXagSenc
allowable 可获宽免;免税的 7*R{u*/e
allowable business loss 可扣除的营业亏损 \HBVNBY
allowable expenses 可扣税的支出 UUt~W
allowance 免税额;津贴;备抵;准备金 $w 5#2Za
allowance for debts 债项的免税额 V,99N'o~x
allowance for depreciation by wear and tear 耗损折旧免税额 ez{P-qB
allowance for funeral expenses 殡殓费的免税额 LG"BfYy6
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 -6.i\
B
allowance for repairs and outgoings 修葺及支出方面的免税额 =vB]*?;9
allowance to debtor 给债务人的津贴 tg4LE?nv
alteration of capital 资本更改 g6x/f<2x
alternate trustee 候补受托人 P2A
]qX
amalgamation 合并 FY_avW
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OqAh4qa,$
ambit of charges 征税范围;收费范围 My'9S2Y8nv
amended valuation 经修订的估值 PE
OM1oY)w
American Commodities Exchange 美国商品交易所 [a#?}((
American Express Bank Limited 美国运通银行 cKvAR5|
American Stock Exchange 美国证券交易所 G_4K+
-K
amortization 摊销 /y+;g{
amount due from banks 存放银行同业的款项 v
Ie=wf~D`
amount due from banks abroad 存放海外银行同业的款项 DctX9U(
amount due from holding companies 控股公司欠款 c+)36/; X
amount due from local banks 存放本港银行同业的款项 %OezaNOtm
amount due to banks 银行同业的存款 e
_SoM!;
amount due to banks abroad 海外银行同业的存款 %RfY`n
amount due to holding companies 控股公司存款 >x|A7iWn{,
amount due to local banks 本港银行同业的存款 HM(bR"E
amount due to outport banks 外埠银行同业的存款 ,6y-.m7>
amount for note issue 发行纸币的款额 *o:BoP=S
amount of bond 担保契据的款额 +R{A'Yl[(
amount of consideration 代价款额 Q{ |+3!!'
amount of contribution 供款数额 K#m\qitb
amount of indebtedness 负债款额 y{&{=1#
amount of principal of the loan 贷款本金额 k8Su/U
amount of rates chargeable 应征差饷数额 t(uB66(_F
amount of share capital 股本额 YG}p$\R
amount of sums assured 承保款额 z<3}T
D
amount of variation 变动幅度 y4)ZUv,}
amount of vote 拨款数额 )eTnR:=
amount payable 应付款额 (IO\+
amount receivable 应收款额 ;:8jxkx6%
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ".*a)
analysis 分析 EDPI*@>
ancillary risk 附属风险 ^-csi
annual account 周年帐目;周年帐目报表;年度决算;年结 }5fI*v
annual accounting date 年结日期 N>F2
c)rm
annual allowance 每年免税额;年积金;年度津贴;年津 h^[ppc{Z
annual balance 年度余额 wt_?B_nR
annual disposable income 每年可动用收入 }R(0[0NQe-
annual estimates 周年预算 C[J`x>-K
annual fee 年费 k`iq<b
annual general meeting 周年大会 6bA~mC^&
annual growth rate 年增率;每年增长率 5sA>O2Rt>
annual long-term supplement 长期个案每年补助金 jiw`i
annual pensionable emolument 可供计算退休金的年薪 $Nt]${0
annual report 年报 K\Y6
cj
Annual Report on the Consumer Price Index 《消费物价指数年报》 E:dT_
x<Y
annual return 周年报表;周年申报表;每年报税表格 CwH)6uA
Annual Return Rules 《周年报表规则》 Ue>A
annual review of consumer prices 每年消费物价回顾 lhIr]'?l
annual roll-forward basis 逐年延展方式 };VGH/}&s
annual salary 年薪 +i q+
annual statement 年度报表;年度决算表 ~NxoF
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
iC5JU&l
annuitant 年金受益人 9^C!,A{u4
annuity 年金 7Da^Jv k
annuity contract 年金合约 yoQ?lh
annuity on human life 人寿年金 T^=Ee?e
antecedent debt 先前的债项 u6bB5(s`&
ante-dated cheque 倒填日期支票 q9a
wz
j
anticipated expenditure 预期开支 &s6(3k
anticipated net profit 预期纯利 (-G(^Tn
anticipated revenue 预期收入 ?G%, k
LJJ
anti-inflation measure 反通货膨胀措施 =%nqMV(y
anti-inflationary stance 反通货膨胀立场 Do
[ F+Y
apparent deficit 表面赤字 B#Oc8`1Y
apparent financial solvency 表面偿债能力 WkU)I2oH
apparent partner 表面合伙人 ytBxe]
application for personal assessment 个人入息课税申请书 |]2eGrGj4
application of fund 资金应用 Jz:W-o
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&xW9' 6b:
appointed actuary 委任精算师 !tFU9Zt
appointed auditor 委任核数师;委任审计师 1+PNy d
appointed trustee 委任的受托人 ][>M<J
appointer 委任人 i5~ /+~
apportioned pro rata 按比例分摊 C}DG'z9
apportionment 分配;分摊 qzU2H
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J?,!1V=
apportionment formula 分摊方程式 PUFW^"L
V
apportionment of estate duty 遗产税的分摊 !\D]\|Bo
appraisal 估价;评估 xx`8>2T#e
appreciable growth 可观增长 WY.\<$7
appreciable impact 显着影响 hz~CW-47
appreciable increase 可观增长
y8(?:#ZC
appreciation 增值;升值 ;HLMU36q
appreciation against other currencies 相对其他货币升值 X-2S*L'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xm:gD6;9
appreciation tax 增值税 (=&bo p
appropriation 拨款;拨用;拨付 3vGaT4TDx
appropriation account 拨款帐目 G]3ML)l
Appropriation Bill 拨款法案 ?PxYS%D_L
appropriation-in-aid system 补助拨款办法 yfw>y=/p
approved assets 核准资产 KlX |PQ
approved basket stock 认可一篮子证券 YvP"W/5
approved budget 核准预算 X=c
,`&^
approved charitable donation 认可慈善捐款 Go+,jT-
approved charitable institution 认可慈善机构 -9<yB
approved currency 核准货币;认可货币 O
|I:[S},
approved estimates 核准预算 L4A/7Ep
approved estimates of expenditure 核准开支预算 ,DUQto
approved overseas insurer 核准海外保险人 yW=hnV{
approved overseas trust company 核准海外信托公司 X|n[
9h:%
approved pooled investment fund 核准汇集投资基金 :>-sITeY
approved provident fund scheme 认可公积金计划 2] wf`9ZH
approved provision 核准拨款 ]B.,7
approved redeemable share 核准可赎回股份 . eag84_
approved regional stock 认可地区性证券 eq 1 4
approved retirement scheme 认可退休金计划 =
]HJa
approved subordinated loan 核准附属贷款 d~f0]O
arbitrage 套戥;套汇;套利 QO`Sn N}
arbitrageur 套戥者;套汇者 @f01xh=8
arbitrary amount 临时款项 Q_|S^hxQ
arrangement 措施;安排;协定 U!UX"r
arrears 欠款 r
L|BkN
arrears of pay 欠付薪酬 k49n9EX
arrears of revenue 逾期未收税款;逾期未收的帐项 cM'[;u
articles of association 组织章程;组织细则;组织章程细则 % |Gzht\
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 snzH}$
Ls
ascertainment of profit 确定利润 (a4y1k t-
"Asia Clear" “亚洲结算系统”