allotment 分配;配股 \49s;\I]
allotment notice 股份配售通知;配股通知 f~:wI9
allotment of shares 股份分配 :B~m^5
allowable 可获宽免;免税的 9`td_qh
allowable business loss 可扣除的营业亏损 u;9a/RI
allowable expenses 可扣税的支出 rGlnu.mK^
allowance 免税额;津贴;备抵;准备金 }=
p+X:k=
allowance for debts 债项的免税额 (W
|;gQ
allowance for depreciation by wear and tear 耗损折旧免税额 j
8W<iy
allowance for funeral expenses 殡殓费的免税额 nL+y"O
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6h7TM?lt
allowance for repairs and outgoings 修葺及支出方面的免税额 `r]C%Y
4?
allowance to debtor 给债务人的津贴 {gb` %J
alteration of capital 资本更改 $]gflAe2
alternate trustee 候补受托人 @?*;
-]#)
amalgamation 合并 IXpn(vX
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m4?a'z"
ambit of charges 征税范围;收费范围 H'}6Mw%r
a
amended valuation 经修订的估值 Y)2#\ F
American Commodities Exchange 美国商品交易所 rgF4 W8
American Express Bank Limited 美国运通银行 -tA_"q'^
American Stock Exchange 美国证券交易所 NUFW
SL>
amortization 摊销 JPM~tp?;<
amount due from banks 存放银行同业的款项 8
cGoo u6
amount due from banks abroad 存放海外银行同业的款项 Sym}#F\s
amount due from holding companies 控股公司欠款 W<:x4gBa
amount due from local banks 存放本港银行同业的款项 QzxEkTc;
amount due to banks 银行同业的存款 :,V&P_
amount due to banks abroad 海外银行同业的存款 M9Xq0BBu
amount due to holding companies 控股公司存款 sh*/wM
amount due to local banks 本港银行同业的存款 o37D~V;
amount due to outport banks 外埠银行同业的存款 t==\D?Rt
amount for note issue 发行纸币的款额 5zz">-Q !
amount of bond 担保契据的款额 wz>[CXpi_
amount of consideration 代价款额 aU*}.{<!
amount of contribution 供款数额 L_q3m-x0h
amount of indebtedness 负债款额 4UHviuOo8
amount of principal of the loan 贷款本金额 z9E*1B+
amount of rates chargeable 应征差饷数额 tLcw?aB
amount of share capital 股本额 9Dp0Pi?29
amount of sums assured 承保款额 7^C&2k5G
amount of variation 变动幅度 Dt\rrN:v
amount of vote 拨款数额 {DZ xK(
amount payable 应付款额 _'l"Dk
amount receivable 应收款额 w?Pex]i{
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C;~LY&=
analysis 分析 6!SW]#sD
ancillary risk 附属风险 2I283%xr
annual account 周年帐目;周年帐目报表;年度决算;年结 =#vJqA
annual accounting date 年结日期 e.fxB
annual allowance 每年免税额;年积金;年度津贴;年津 /=g/{&3[a>
annual balance 年度余额 nl~Z,Y$
annual disposable income 每年可动用收入 Oh%p1$H
annual estimates 周年预算 M 5$JB nN
annual fee 年费 @`ii3&W4
annual general meeting 周年大会 B$qTH5)W
annual growth rate 年增率;每年增长率 0rvB
jlFT
annual long-term supplement 长期个案每年补助金 b,X+*hRt
annual pensionable emolument 可供计算退休金的年薪 }<zbx*!
annual report 年报 @^/aS;B$>
Annual Report on the Consumer Price Index 《消费物价指数年报》 2#ZqGf.'v
annual return 周年报表;周年申报表;每年报税表格 BkP4.XRI
Annual Return Rules 《周年报表规则》 lOM8%{.'_x
annual review of consumer prices 每年消费物价回顾 Cbpz Yv32
annual roll-forward basis 逐年延展方式 KTBtLUH]*F
annual salary 年薪 Yr>0Qg],
annual statement 年度报表;年度决算表 ]E)\>Jb
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 w[ $oH
^7
annuitant 年金受益人 w OOu/Y
annuity 年金 f8ZuG !U
annuity contract 年金合约 6)BPDfU,
annuity on human life 人寿年金 u%lUi2P2E
antecedent debt 先前的债项 @v3)N[|d
ante-dated cheque 倒填日期支票 3Yo)K
anticipated expenditure 预期开支 Uf
MQ?(,
anticipated net profit 预期纯利 T8&eaAoo
anticipated revenue 预期收入 !2>@:CKX
anti-inflation measure 反通货膨胀措施
K-@\";whF
anti-inflationary stance 反通货膨胀立场 |6;-P&_n
apparent deficit 表面赤字 /;{L~f=et)
apparent financial solvency 表面偿债能力 0+u>"7T
apparent partner 表面合伙人 4LW~
application for personal assessment 个人入息课税申请书 62MQ+H
application of fund 资金应用 \&~YFj B
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 #c":y5:
appointed actuary 委任精算师 , &n"#
appointed auditor 委任核数师;委任审计师 G"tlJ7$myQ
appointed trustee 委任的受托人 S^D7}
appointer 委任人 /DP0K
@%
apportioned pro rata 按比例分摊 HA7%8R*.2i
apportionment 分配;分摊 "Q:h[) a
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /Kq'3[d8
apportionment formula 分摊方程式 ec/>LJDX7
apportionment of estate duty 遗产税的分摊 6kMkFZ}+
appraisal 估价;评估 q"oNFHYPDs
appreciable growth 可观增长 c{ +bY.J
appreciable impact 显着影响 7WUvO
appreciable increase 可观增长 ,7k-LAA
appreciation 增值;升值 :KR
KD
appreciation against other currencies 相对其他货币升值 42p1P6d
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^b}Wl0Fn
appreciation tax 增值税 W-gu*iZ6&
appropriation 拨款;拨用;拨付 s~bi#U;dF
appropriation account 拨款帐目 y. 1F@w|
Appropriation Bill 拨款法案 S4?WR+:h
appropriation-in-aid system 补助拨款办法 FD&^nJ_{
approved assets 核准资产 gFrNk
Uqp
approved basket stock 认可一篮子证券 W/b)OlG"2
approved budget 核准预算 %n
GjP^
approved charitable donation 认可慈善捐款 :YOo"3.]
approved charitable institution 认可慈善机构 }}ic{931
approved currency 核准货币;认可货币 F_m'
9KX4E
approved estimates 核准预算 SH#*Lc
approved estimates of expenditure 核准开支预算 M] +.xo+A
approved overseas insurer 核准海外保险人 T,jb%uPcE
approved overseas trust company 核准海外信托公司 0FY-e~xr
approved pooled investment fund 核准汇集投资基金 >f
th
iA
approved provident fund scheme 认可公积金计划 X/90S2=P
approved provision 核准拨款 SWY
approved redeemable share 核准可赎回股份 n\V7^N
approved regional stock 认可地区性证券 i p
l,{
approved retirement scheme 认可退休金计划 uv<_.Jq]
approved subordinated loan 核准附属贷款 <P'FqQ]
arbitrage 套戥;套汇;套利 !c{F{
t-a
arbitrageur 套戥者;套汇者 ("r:L<xe&
arbitrary amount 临时款项 ^Il*`&+?P
arrangement 措施;安排;协定
Gk/cP`
arrears 欠款 DW78SoyedZ
arrears of pay 欠付薪酬 T:Ee6I 3l
arrears of revenue 逾期未收税款;逾期未收的帐项 D4{KU%Xp&
articles of association 组织章程;组织细则;组织章程细则 D6l.x]K
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 iP;"-Mj
ascertainment of profit 确定利润 "tl$JbRTY
"Asia Clear" “亚洲结算系统”