allotment 分配;配股 ,6VY S\a3
allotment notice 股份配售通知;配股通知 M18> %zM
allotment of shares 股份分配 F^4mO|
allowable 可获宽免;免税的 kA/4W^]Ws
allowable business loss 可扣除的营业亏损 %vn"tp
allowable expenses 可扣税的支出 ^cRAtoa
allowance 免税额;津贴;备抵;准备金 R|D%1@i]
allowance for debts 债项的免税额 6sjd:~J:
allowance for depreciation by wear and tear 耗损折旧免税额
O1+OE!w
allowance for funeral expenses 殡殓费的免税额 )O+V ft
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 BN7]u5\7
allowance for repairs and outgoings 修葺及支出方面的免税额 2 nra@
allowance to debtor 给债务人的津贴 wCQ.?*7-9Q
alteration of capital 资本更改 nMM:Tr
alternate trustee 候补受托人 1FA
:"0lO
amalgamation 合并 rF ?gKk
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2`d KnaF|
ambit of charges 征税范围;收费范围 A_8Xhem${
amended valuation 经修订的估值 P*6h$T
American Commodities Exchange 美国商品交易所 LUaOp
"
American Express Bank Limited 美国运通银行 U
pTVLx^c
American Stock Exchange 美国证券交易所 5nV IC3N+1
amortization 摊销 !}lCwV
amount due from banks 存放银行同业的款项 _w}l,
amount due from banks abroad 存放海外银行同业的款项 MD9 8N{+[|
amount due from holding companies 控股公司欠款 Kj53"eW
amount due from local banks 存放本港银行同业的款项 iWGn4p'
amount due to banks 银行同业的存款 G22{',#r8
amount due to banks abroad 海外银行同业的存款 q!;u4J
amount due to holding companies 控股公司存款 eQqnPqi-
amount due to local banks 本港银行同业的存款 po9f[/s'+o
amount due to outport banks 外埠银行同业的存款 '
nIKkQ" N
amount for note issue 发行纸币的款额 ]Z IreI
amount of bond 担保契据的款额 k'8tqIUN]
amount of consideration 代价款额 O\J{4EB@.
amount of contribution 供款数额 N?EeT}m _
amount of indebtedness 负债款额 t p<v
amount of principal of the loan 贷款本金额 vc%=V^)N7U
amount of rates chargeable 应征差饷数额 WhT5NE9t
amount of share capital 股本额 U3**x5F_
amount of sums assured 承保款额 ni$;"RGC
amount of variation 变动幅度 0gRm LX
amount of vote 拨款数额 3*zywcTH
amount payable 应付款额 ,Dab(
amount receivable 应收款额 0^3n#7m;K
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 icK$W2<8mg
analysis 分析 ^ 0.` 1$
ancillary risk 附属风险 M ]Hf>7p
annual account 周年帐目;周年帐目报表;年度决算;年结 7v&>d,
annual accounting date 年结日期 =odK i "-6
annual allowance 每年免税额;年积金;年度津贴;年津 Hp>_:2O8s
annual balance 年度余额 %(1Jt"9|
annual disposable income 每年可动用收入 mCe"=[
annual estimates 周年预算 &g"`J`
annual fee 年费 %At.
nlss
annual general meeting 周年大会 u!-v1O^[
annual growth rate 年增率;每年增长率 -}1TT@
annual long-term supplement 长期个案每年补助金 !^'6&NR#K
annual pensionable emolument 可供计算退休金的年薪 fHODS9HQ
annual report 年报 p`2Q6
Annual Report on the Consumer Price Index 《消费物价指数年报》 L1#_
annual return 周年报表;周年申报表;每年报税表格 704_ehrlE
Annual Return Rules 《周年报表规则》 k4PXH
annual review of consumer prices 每年消费物价回顾 I5@8=rFk
annual roll-forward basis 逐年延展方式 p\P)
annual salary 年薪 Tb:6IC7="
annual statement 年度报表;年度决算表 @_$Un&eo
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Hqtv`3g
annuitant 年金受益人 |~o0-: 'C
annuity 年金 &+0?Xip{Z
annuity contract 年金合约 e3mFO+
annuity on human life 人寿年金 7|xu)zYB
antecedent debt 先前的债项 Ic
zMf%
ante-dated cheque 倒填日期支票 V.%LA.8
anticipated expenditure 预期开支 klAvi%^jE
anticipated net profit 预期纯利 VAo`R9^D#
anticipated revenue 预期收入 lc 3N i<3v
anti-inflation measure 反通货膨胀措施 v\@pZw=x
anti-inflationary stance 反通货膨胀立场 z=TOGP(
apparent deficit 表面赤字 #KNl<V+c}1
apparent financial solvency 表面偿债能力 j#Qnu0D
apparent partner 表面合伙人 34QW^{dgE
application for personal assessment 个人入息课税申请书 7p-
RPC
application of fund 资金应用 n[B[hAT
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 lMl'+ yy
appointed actuary 委任精算师 S,EL=3},=
appointed auditor 委任核数师;委任审计师 i;atYltEJ2
appointed trustee 委任的受托人 h=qT@)h1>
appointer 委任人 6L;
]5)#
apportioned pro rata 按比例分摊 UhJ{MUH`
apportionment 分配;分摊 \a4X},h\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "Zy:q'`o
apportionment formula 分摊方程式 _e/Bg~
apportionment of estate duty 遗产税的分摊 ol K+|nR
appraisal 估价;评估 xYZ,.
appreciable growth 可观增长 qRR%aJ/
appreciable impact 显着影响 mo+!79&
appreciable increase 可观增长 [mQdc?n\
appreciation 增值;升值 *\@RBJGF
appreciation against other currencies 相对其他货币升值 ~MP |L?my
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?6]B6
appreciation tax 增值税
peHjKK
appropriation 拨款;拨用;拨付 UM`{V5NG#
appropriation account 拨款帐目 !9{UBAh
Appropriation Bill 拨款法案 Z- t&AH
appropriation-in-aid system 补助拨款办法 } '?qUy3x
approved assets 核准资产 dVk(R9 8
approved basket stock 认可一篮子证券 L[Ot$
approved budget 核准预算 A;^ iy]"
approved charitable donation 认可慈善捐款 tJ7F.}\;C
approved charitable institution 认可慈善机构 `
!spi=f
approved currency 核准货币;认可货币 U{j4FlB
approved estimates 核准预算 q(X7e
approved estimates of expenditure 核准开支预算 5F!Qn\{u{
approved overseas insurer 核准海外保险人 w3 kkam"
approved overseas trust company 核准海外信托公司 p_
f<@WE
approved pooled investment fund 核准汇集投资基金 xXc>YTK'
approved provident fund scheme 认可公积金计划 &CcW(-
approved provision 核准拨款 ^|=P9'4Th
approved redeemable share 核准可赎回股份 &2U%/JqY
approved regional stock 认可地区性证券 jO/cdLKX(
approved retirement scheme 认可退休金计划
x.4z)2MO
approved subordinated loan 核准附属贷款 :|$cG~'J
arbitrage 套戥;套汇;套利 `N&*+!O%
arbitrageur 套戥者;套汇者 wdAKU+tM
arbitrary amount 临时款项 )[J@s=
arrangement 措施;安排;协定 Mk0x#-F
arrears 欠款 1C<d^D_!p
arrears of pay 欠付薪酬 YU" /p|!1
arrears of revenue 逾期未收税款;逾期未收的帐项 SO.u0!
articles of association 组织章程;组织细则;组织章程细则 _5H~1G%q
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L ph0C^8
ascertainment of profit 确定利润 S0Io$\ha
"Asia Clear" “亚洲结算系统”