allotment 分配;配股 (|bht 0
allotment notice 股份配售通知;配股通知 AKL~F|t
allotment of shares 股份分配 pk"JcUzR
allowable 可获宽免;免税的 +F 5 Dc
allowable business loss 可扣除的营业亏损 v*#Z{)r
allowable expenses 可扣税的支出 ir/ 2/
E
allowance 免税额;津贴;备抵;准备金 Wx:_F;
allowance for debts 债项的免税额
@| 5B
allowance for depreciation by wear and tear 耗损折旧免税额 =Jem.Ph
allowance for funeral expenses 殡殓费的免税额 G::6?+S
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 kqHh@]Z0'
allowance for repairs and outgoings 修葺及支出方面的免税额 wX|]8f2Z
allowance to debtor 给债务人的津贴 .,EZ-&6{
alteration of capital 资本更改 4N#0w]_,>Y
alternate trustee 候补受托人 {4:En;
amalgamation 合并 @W^g(I(w
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V <k_Q@K
ambit of charges 征税范围;收费范围 ]kc_wFT<
amended valuation 经修订的估值 %zX'u.}8#
American Commodities Exchange 美国商品交易所 {\0 R[+d
American Express Bank Limited 美国运通银行 n1$##=wK]
American Stock Exchange 美国证券交易所 tkJ/h<
amortization 摊销 v~@Y_`l
amount due from banks 存放银行同业的款项 0<i~XN0g
amount due from banks abroad 存放海外银行同业的款项 s"a*S\a;b
amount due from holding companies 控股公司欠款 G+5G,|}
amount due from local banks 存放本港银行同业的款项 Ke,-8e#Q
amount due to banks 银行同业的存款 "~FXmKcX
amount due to banks abroad 海外银行同业的存款 /$q;-/DnTZ
amount due to holding companies 控股公司存款 crvWAsm
amount due to local banks 本港银行同业的存款 s/
A]&!`
amount due to outport banks 外埠银行同业的存款 vtvr{Uqo@
amount for note issue 发行纸币的款额 (EohxLl !p
amount of bond 担保契据的款额 s]B^Sz=
amount of consideration 代价款额 2$3BluK
amount of contribution 供款数额 Y}|78|q*
amount of indebtedness 负债款额 S
- 7JDE>
amount of principal of the loan 贷款本金额 <{cPa\
amount of rates chargeable 应征差饷数额 h`n>6I
amount of share capital 股本额 -Fl3m
amount of sums assured 承保款额 6+LXoR'
amount of variation 变动幅度 X\$M _b>O
amount of vote 拨款数额 ,lN!XP{M6w
amount payable 应付款额 mexI}
amount receivable 应收款额 "@
ox=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MvRuW:
analysis 分析 t+h"YiT
ancillary risk 附属风险 G\P*zzSq
annual account 周年帐目;周年帐目报表;年度决算;年结 fA+M/}=
annual accounting date 年结日期 jCa{WV:K}
annual allowance 每年免税额;年积金;年度津贴;年津 Y ,}p
annual balance 年度余额 otPEJ^W&
annual disposable income 每年可动用收入 4CN8>J'-
annual estimates 周年预算 4wNxn
lP
annual fee 年费 Q"Bgr&RJ
annual general meeting 周年大会 ,*C^ixNE
annual growth rate 年增率;每年增长率 33u7
annual long-term supplement 长期个案每年补助金 +_`F@^R_
annual pensionable emolument 可供计算退休金的年薪 oxad}Y
annual report 年报 ~" $9auQtC
Annual Report on the Consumer Price Index 《消费物价指数年报》 -''vxt?7H&
annual return 周年报表;周年申报表;每年报税表格 -7+Fb^"L
Annual Return Rules 《周年报表规则》 esLY1c%"/
annual review of consumer prices 每年消费物价回顾 pXQ&2s$
annual roll-forward basis 逐年延展方式 h@Hmo^!9J
annual salary 年薪 )}6:Ke)
annual statement 年度报表;年度决算表 6=H-H\iw
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 ?2G^6>O`
annuitant 年金受益人 +bQn2PG=
annuity 年金 Fx.uPY.a
annuity contract 年金合约 C8{CKrVE
annuity on human life 人寿年金 16aa IK
antecedent debt 先前的债项 95(VY)_6#A
ante-dated cheque 倒填日期支票 &7<~Q\XZbI
anticipated expenditure 预期开支 XRNL;X%}7
anticipated net profit 预期纯利 fc\hQXYv
anticipated revenue 预期收入 Bq2
}nDP
anti-inflation measure 反通货膨胀措施 i:zA(
anti-inflationary stance 反通货膨胀立场 OPjscc5
apparent deficit 表面赤字 ?9PNCd3$d
apparent financial solvency 表面偿债能力 NuXU2w~
apparent partner 表面合伙人 Rd#,Tl\
application for personal assessment 个人入息课税申请书 89 lPeFQ`
application of fund 资金应用
9PR&/Q
F5
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 $23R%8j
appointed actuary 委任精算师 1yKf=LZ^
appointed auditor 委任核数师;委任审计师 dYO87n
appointed trustee 委任的受托人 9GQTe1[t4
appointer 委任人 "/\:Fdc^
apportioned pro rata 按比例分摊 ,f1+jC
apportionment 分配;分摊 iu:e> r
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +~[19'GH
apportionment formula 分摊方程式 +nqOP3
apportionment of estate duty 遗产税的分摊 nF//y}
appraisal 估价;评估 5N[Y2
appreciable growth 可观增长 fmSA.z
appreciable impact 显着影响 %_3{Db`R>
appreciable increase 可观增长 K+GjJ8
appreciation 增值;升值 ^7_<rs
appreciation against other currencies 相对其他货币升值 +)F8YMg
e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q.8Jgel1
appreciation tax 增值税 MQ,2v.
vZ.
appropriation 拨款;拨用;拨付 Sa@Xh,y Z
appropriation account 拨款帐目 {fS/ZG"5<t
Appropriation Bill 拨款法案 f{b"=hQ
appropriation-in-aid system 补助拨款办法 !-7(.i -
approved assets 核准资产 ]9x30UXLwD
approved basket stock 认可一篮子证券 {!EbGIh
approved budget 核准预算 '<@ PgO~
approved charitable donation 认可慈善捐款 MZ+"Arzb
approved charitable institution 认可慈善机构 jwE<}y
I
approved currency 核准货币;认可货币 b>waxQxjS
approved estimates 核准预算 ; aMMIp
approved estimates of expenditure 核准开支预算 z#-&M J
approved overseas insurer 核准海外保险人 D #A9
approved overseas trust company 核准海外信托公司 *X)OdU
approved pooled investment fund 核准汇集投资基金 zU}0AVlIL:
approved provident fund scheme 认可公积金计划 VX- f~
approved provision 核准拨款 >o[T#U
approved redeemable share 核准可赎回股份 MW&;{m?2(
approved regional stock 认可地区性证券 (*M(gM{;
approved retirement scheme 认可退休金计划 *F9uv)[kz
approved subordinated loan 核准附属贷款 $AX!L+<!
arbitrage 套戥;套汇;套利 .jRXHrK;
arbitrageur 套戥者;套汇者 +V0uHpm
arbitrary amount 临时款项 fY6&PuDf.
arrangement 措施;安排;协定 N,;Bl&EU
arrears 欠款 WIbU^WJ0
arrears of pay 欠付薪酬 w.V8-9
{
arrears of revenue 逾期未收税款;逾期未收的帐项 `9F'mT#o/
articles of association 组织章程;组织细则;组织章程细则 t;?
q#!uc
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 f"PApV9[
ascertainment of profit 确定利润 =izB :
"Asia Clear" “亚洲结算系统”