allotment 分配;配股 xG1?F_
]
allotment notice 股份配售通知;配股通知 -=a[J;'q
allotment of shares 股份分配 nE$
f
allowable 可获宽免;免税的 0<Q*7aY
allowable business loss 可扣除的营业亏损 !b63ik15O~
allowable expenses 可扣税的支出 U<rI!!#9
allowance 免税额;津贴;备抵;准备金 '60//"9>k/
allowance for debts 债项的免税额 *Q
E"K2\5
allowance for depreciation by wear and tear 耗损折旧免税额 X$^JAZ09
allowance for funeral expenses 殡殓费的免税额 #ua^{OrC/
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7&foEJ3q
allowance for repairs and outgoings 修葺及支出方面的免税额 #Kl}= 1
4
allowance to debtor 给债务人的津贴 ,rai%T/rL
alteration of capital 资本更改 K{2h9 ]VF
alternate trustee 候补受托人 VE$t%QT
amalgamation 合并 Kp&3=e;vn{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c0ZaFJ
ambit of charges 征税范围;收费范围 X3yS5whd(
amended valuation 经修订的估值 mX;H((
American Commodities Exchange 美国商品交易所 B`1kG Ex .
American Express Bank Limited 美国运通银行 M)O[j}N
American Stock Exchange 美国证券交易所 AG>\aV"b
amortization 摊销 =)
}nLS3t
amount due from banks 存放银行同业的款项 (A4&k{C_
amount due from banks abroad 存放海外银行同业的款项 !}t-j3bCs
amount due from holding companies 控股公司欠款 n"Z |e tZ4
amount due from local banks 存放本港银行同业的款项 'Wp@b678
amount due to banks 银行同业的存款 vxVOcO9<
amount due to banks abroad 海外银行同业的存款 \z:<DsQ&
amount due to holding companies 控股公司存款 CmHyAw(
amount due to local banks 本港银行同业的存款 fEwifSp.
amount due to outport banks 外埠银行同业的存款 Sc_5FX\Yx
amount for note issue 发行纸币的款额 `tVy_/3(9
amount of bond 担保契据的款额 V;;#/$oU:4
amount of consideration 代价款额 bLlH//ZRH
amount of contribution 供款数额 esI'"hVJ
amount of indebtedness 负债款额 p[qg&VKB
amount of principal of the loan 贷款本金额 Ao"C<.gUYP
amount of rates chargeable 应征差饷数额 M1{(O
Y(G
amount of share capital 股本额 2(+P[( N1,
amount of sums assured 承保款额 F0.z i>5
amount of variation 变动幅度 ) EXJ
amount of vote 拨款数额 $3\,h;y
amount payable 应付款额 F#|Z# Mu
amount receivable 应收款额 D/:3RZF
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x<F
$aXOS
analysis 分析 5v|EAjB6o
ancillary risk 附属风险 [.-a$J[4+F
annual account 周年帐目;周年帐目报表;年度决算;年结 f^e&hyC
annual accounting date 年结日期 0OWL
annual allowance 每年免税额;年积金;年度津贴;年津 -?fR|[\[U
annual balance 年度余额 N|Habua<Xw
annual disposable income 每年可动用收入 ArXl=s';s4
annual estimates 周年预算 O{q&]~,
annual fee 年费 ^P$7A]!
annual general meeting 周年大会 moG~S]
annual growth rate 年增率;每年增长率 x{hn2]6+eB
annual long-term supplement 长期个案每年补助金 @GeHWv
annual pensionable emolument 可供计算退休金的年薪 Nfb`YU=
annual report 年报 i}lRIXjdV
Annual Report on the Consumer Price Index 《消费物价指数年报》 vpLMhf`
annual return 周年报表;周年申报表;每年报税表格 i/$SN-5}1
Annual Return Rules 《周年报表规则》 #>[wD#XJV
annual review of consumer prices 每年消费物价回顾 ~Z/7pP+
annual roll-forward basis 逐年延展方式 Pa&4)OD
annual salary 年薪 j^EbO3
annual statement 年度报表;年度决算表 x~+-VF3/
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 A*i_|]Q
annuitant 年金受益人 mH\@QdF
annuity 年金 1;&T^Gdj
annuity contract 年金合约 -J?~U2
annuity on human life 人寿年金 Uw <{i
antecedent debt 先前的债项 2f..sNz
ante-dated cheque 倒填日期支票 n9]
~
anticipated expenditure 预期开支 ri+U0[e3
anticipated net profit 预期纯利 7' eh)[T
anticipated revenue 预期收入 hW'
HT
anti-inflation measure 反通货膨胀措施 - _t&+5]
anti-inflationary stance 反通货膨胀立场 LNiS`o\
apparent deficit 表面赤字 XTo8,'UaP
apparent financial solvency 表面偿债能力 %rcFT_
apparent partner 表面合伙人 }N,>A-P
application for personal assessment 个人入息课税申请书 xZ+]QDKC
application of fund 资金应用 F1c&0*_A
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 *rf$>8~$n
appointed actuary 委任精算师 U
~1
SF
appointed auditor 委任核数师;委任审计师 '{VM>Q
appointed trustee 委任的受托人 (.Xr#;\(
appointer 委任人 .'lN4x
apportioned pro rata 按比例分摊 Sk=N [hwU
apportionment 分配;分摊 # ZTLrq5b
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y x;h
apportionment formula 分摊方程式 jVYH;B%%z
apportionment of estate duty 遗产税的分摊 O?E6xc<8
appraisal 估价;评估 /^4"Qv\@/
appreciable growth 可观增长 784;]wdy\
appreciable impact 显着影响 HcO5?{2
appreciable increase 可观增长 W4vBf^eC
appreciation 增值;升值 aQ|hi F}
appreciation against other currencies 相对其他货币升值
)eR$:uO
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )4uq
iA6
appreciation tax 增值税 C +@ i
appropriation 拨款;拨用;拨付 (\vXA4Oa,
appropriation account 拨款帐目 }cW#045es
Appropriation Bill 拨款法案 K)5;2lN,
appropriation-in-aid system 补助拨款办法 tcOnM w
approved assets 核准资产 ,sI35I J
approved basket stock 认可一篮子证券 v<&v]
!nF
approved budget 核准预算 X9~p4ys9{
approved charitable donation 认可慈善捐款 %U?)?iZdL
approved charitable institution 认可慈善机构 gZ` DT
approved currency 核准货币;认可货币 x'i0KF
approved estimates 核准预算 a))*F!}c
approved estimates of expenditure 核准开支预算 &+- e
approved overseas insurer 核准海外保险人 6"%2,`Nu
approved overseas trust company 核准海外信托公司 2.qpt'p[
approved pooled investment fund 核准汇集投资基金 voh^|(:(TH
approved provident fund scheme 认可公积金计划 xb`CdtG2.
approved provision 核准拨款 @L8;VSI
approved redeemable share 核准可赎回股份 c&e0OV\m
approved regional stock 认可地区性证券 EfKntrom[
approved retirement scheme 认可退休金计划 yVY
kuO
approved subordinated loan 核准附属贷款 e5OVq
,
arbitrage 套戥;套汇;套利 FL&dv
arbitrageur 套戥者;套汇者 P`
]ps?l
arbitrary amount 临时款项 KN, 4@4
arrangement 措施;安排;协定 `M]BhW)
arrears 欠款 FmI;lVF0j
arrears of pay 欠付薪酬 $5L(gn[
arrears of revenue 逾期未收税款;逾期未收的帐项 !.eAOuq
articles of association 组织章程;组织细则;组织章程细则 Yxqj -
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 aAcKwCGq\
ascertainment of profit 确定利润
V16%Ne
"Asia Clear" “亚洲结算系统”