allotment 分配;配股 4I,
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allotment notice 股份配售通知;配股通知 dkCSqNFL)
allotment of shares 股份分配 !4
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allowable 可获宽免;免税的 jP+4'O!s[
allowable business loss 可扣除的营业亏损 /AWHG._
allowable expenses 可扣税的支出 LxMOs Nv
allowance 免税额;津贴;备抵;准备金 N["(ZSS
allowance for debts 债项的免税额 =lVfrna
allowance for depreciation by wear and tear 耗损折旧免税额 mV^dIm
allowance for funeral expenses 殡殓费的免税额 1P6~IZVN
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 <KJ18/
allowance for repairs and outgoings 修葺及支出方面的免税额 );=
JoRQ{
allowance to debtor 给债务人的津贴 !CEF@J
alteration of capital 资本更改 L5U>`lx6$
alternate trustee 候补受托人 W}(dhgf
amalgamation 合并 !rrjA$P<v
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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ambit of charges 征税范围;收费范围 15 SIZ:Q
amended valuation 经修订的估值 h#;yA"j1&
American Commodities Exchange 美国商品交易所 +K+
== mO&
American Express Bank Limited 美国运通银行 p-ry{"XA
American Stock Exchange 美国证券交易所 )m6=_q5@o
amortization 摊销 Rov0
amount due from banks 存放银行同业的款项 'X`
\vTxB
amount due from banks abroad 存放海外银行同业的款项 ~-.q<8
amount due from holding companies 控股公司欠款 GhQ.}@*
amount due from local banks 存放本港银行同业的款项 b>fDb J0
amount due to banks 银行同业的存款 ;M}bQ88
amount due to banks abroad 海外银行同业的存款 3aW4Gs<g
amount due to holding companies 控股公司存款 sYXVSNonm
amount due to local banks 本港银行同业的存款 ,m0=zH4+:
amount due to outport banks 外埠银行同业的存款 23Eg|Xk
amount for note issue 发行纸币的款额 a3p|>M6E
amount of bond 担保契据的款额 LZ
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amount of consideration 代价款额
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amount of contribution 供款数额 1no$|n#
amount of indebtedness 负债款额 Ih"f98lV
amount of principal of the loan 贷款本金额 )Q9J,
amount of rates chargeable 应征差饷数额 E4 JS
amount of share capital 股本额 M8
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amount of sums assured 承保款额 'd/A+W
amount of variation 变动幅度 :%s9<g;-h_
amount of vote 拨款数额 mQ1QJ_;
amount payable 应付款额 #U!J2240
amount receivable 应收款额 b}[{'
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Hj
lx,:'M
analysis 分析 |n]^gTJt
ancillary risk 附属风险 t+66kB
N
annual account 周年帐目;周年帐目报表;年度决算;年结 /GCSC8T
annual accounting date 年结日期 Be-gGJG
annual allowance 每年免税额;年积金;年度津贴;年津 qB"y'UW8
annual balance 年度余额 (A"oMnjWd
annual disposable income 每年可动用收入 :Rq@ %rL
annual estimates 周年预算 X~W5Z(w(O
annual fee 年费 W*VQ"CW{^]
annual general meeting 周年大会 DfqXw^BKD
annual growth rate 年增率;每年增长率 ,![C8il,
annual long-term supplement 长期个案每年补助金 ox)/*c<
annual pensionable emolument 可供计算退休金的年薪 '?Hy"5gUA
annual report 年报 ?jb7Oq#[
Annual Report on the Consumer Price Index 《消费物价指数年报》 -@AGQ+e
annual return 周年报表;周年申报表;每年报税表格 @-Gf+*GZys
Annual Return Rules 《周年报表规则》 '0?5K0
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annual review of consumer prices 每年消费物价回顾 NW^}u~-f
annual roll-forward basis 逐年延展方式 [<OMv9(l'o
annual salary 年薪 'L= g(
annual statement 年度报表;年度决算表 BXLhi(.s
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 v]vrD2L
annuitant 年金受益人 @p}H@#/u\
annuity 年金 -!7QH'
annuity contract 年金合约 Y$Fbi2A4
annuity on human life 人寿年金 \5X34'7
antecedent debt 先前的债项 OB5{EILej
ante-dated cheque 倒填日期支票 'gQm%:qU3r
anticipated expenditure 预期开支 Jg: Uv6eN+
anticipated net profit 预期纯利 e@@kTny(
anticipated revenue 预期收入 ~H?RHYP~
anti-inflation measure 反通货膨胀措施 :Im_=S[0
anti-inflationary stance 反通货膨胀立场 8=t?rA
apparent deficit 表面赤字 EYMwg_
apparent financial solvency 表面偿债能力 Z<xSU?J
apparent partner 表面合伙人 <g,xc)[
application for personal assessment 个人入息课税申请书
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application of fund 资金应用 &zUo", }9
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;`@DQvVZ:
appointed actuary 委任精算师 >}_c<`:
appointed auditor 委任核数师;委任审计师 FL0[V,
appointed trustee 委任的受托人 jhK&Z7;
appointer 委任人 g'hBs
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apportioned pro rata 按比例分摊 uV=rLDY
apportionment 分配;分摊 'X{7b
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式 3{~hRd
apportionment of estate duty 遗产税的分摊 i^="*t\i
appraisal 估价;评估 o"TEmZUP
appreciable growth 可观增长 "RZ)pav?
appreciable impact 显着影响 l&5| =
appreciable increase 可观增长 nn5S 7!
appreciation 增值;升值 %k1*&2"1#
appreciation against other currencies 相对其他货币升值 Hya*7l']B
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p8o%H-Xk
appreciation tax 增值税 @v@'8E Q
appropriation 拨款;拨用;拨付 T?E2;j0h'#
appropriation account 拨款帐目 a]$KI$)e
Appropriation Bill 拨款法案 %%klR{
appropriation-in-aid system 补助拨款办法 G2rxr
approved assets 核准资产 )`
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approved basket stock 认可一篮子证券 LBw,tP
approved budget 核准预算 C n4|qX"&t
approved charitable donation 认可慈善捐款 =ww8,z4X
approved charitable institution 认可慈善机构 H~@aT7
approved currency 核准货币;认可货币 F1gDeLmJ
approved estimates 核准预算 {ZN{$Ad3/
approved estimates of expenditure 核准开支预算 2- UZ|y
approved overseas insurer 核准海外保险人 R+rHa#M_
approved overseas trust company 核准海外信托公司 j^986
approved pooled investment fund 核准汇集投资基金 /vSFQ}W
approved provident fund scheme 认可公积金计划 K.*zqQKlI|
approved provision 核准拨款 tE<L4;t
approved redeemable share 核准可赎回股份 st'Y j
approved regional stock 认可地区性证券 +1F
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approved retirement scheme 认可退休金计划 <P$b$fh/
approved subordinated loan 核准附属贷款 )Q~Q.
arbitrage 套戥;套汇;套利 32YE%
arbitrageur 套戥者;套汇者 3l<)|!f]g
arbitrary amount 临时款项 t[)z/[m
arrangement 措施;安排;协定 )<IbQH|_
arrears 欠款 'HPw5 L
arrears of pay 欠付薪酬 1QjrL@$>15
arrears of revenue 逾期未收税款;逾期未收的帐项 2ggW4`"c
articles of association 组织章程;组织细则;组织章程细则 C'*1w
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +~8/7V22
ascertainment of profit 确定利润 tJ2l_M^
"Asia Clear" “亚洲结算系统”