allotment 分配;配股 hL~@Ah5&t
allotment notice 股份配售通知;配股通知 9
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allotment of shares 股份分配 /
*xP`'T
allowable 可获宽免;免税的 wQWokpP;T7
allowable business loss 可扣除的营业亏损 y _M<\b
allowable expenses 可扣税的支出 A
U9Y0<
allowance 免税额;津贴;备抵;准备金 5t#+UR
allowance for debts 债项的免税额 'A
.c*<_
allowance for depreciation by wear and tear 耗损折旧免税额 Q
,30
allowance for funeral expenses 殡殓费的免税额 s t P~/}
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]WR+>)ERb
allowance for repairs and outgoings 修葺及支出方面的免税额 ;0O3b
allowance to debtor 给债务人的津贴 zm)
]cq
alteration of capital 资本更改 DxR__
alternate trustee 候补受托人 !}|n3wQ
amalgamation 合并 `Gzukh
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =z'- B~
ambit of charges 征税范围;收费范围 y[Zl ,v7
amended valuation 经修订的估值 z:-a7_
American Commodities Exchange 美国商品交易所 Or=
[2@Wg
American Express Bank Limited 美国运通银行 5p}Y6Lc\j
American Stock Exchange 美国证券交易所 &1YqPk
amortization 摊销 /+pbO-r W*
amount due from banks 存放银行同业的款项 s$css{(ek
amount due from banks abroad 存放海外银行同业的款项 ]#P9.c_}
amount due from holding companies 控股公司欠款
w V-1B\m
amount due from local banks 存放本港银行同业的款项 >(S4h}^I
amount due to banks 银行同业的存款 Wk"4mq
amount due to banks abroad 海外银行同业的存款 3P~I'FQ
amount due to holding companies 控股公司存款 Wz}RJC7p
amount due to local banks 本港银行同业的存款 <uDEDb1|l
amount due to outport banks 外埠银行同业的存款 h
1G`z
amount for note issue 发行纸币的款额 Er^ijh,
amount of bond 担保契据的款额 0ohpJh61Q
amount of consideration 代价款额 *gfx'$
amount of contribution 供款数额 h!ZEZ|{
amount of indebtedness 负债款额 ,S
E5W2a]
amount of principal of the loan 贷款本金额 \c3zK|^
amount of rates chargeable 应征差饷数额 =k6zUw;5 U
amount of share capital 股本额 "-GjwB
amount of sums assured 承保款额 9YRoWb{y
amount of variation 变动幅度 )kR~|Yn<-
amount of vote 拨款数额 z=:<]j#=
amount payable 应付款额 ,IoPK!5xy
amount receivable 应收款额 pXf@Y}mH
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 87P{vf#
analysis 分析 m6tbN/EJZ
ancillary risk 附属风险 < gB>j\:
annual account 周年帐目;周年帐目报表;年度决算;年结 l|z
'Lwwm5
annual accounting date 年结日期 ,0%P3
annual allowance 每年免税额;年积金;年度津贴;年津 ,o7aIg&_H
annual balance 年度余额 \GS]jhEtn
annual disposable income 每年可动用收入 3IQ)%EN
annual estimates 周年预算 OY7\*wc:
annual fee 年费 {I+
annual general meeting 周年大会 yG|^-O}L
annual growth rate 年增率;每年增长率 WV}<6r$e
annual long-term supplement 长期个案每年补助金 Qg;A (\z
annual pensionable emolument 可供计算退休金的年薪 |@?B%sY
annual report 年报 8"/
5Lh(
Annual Report on the Consumer Price Index 《消费物价指数年报》 qOYCQ
annual return 周年报表;周年申报表;每年报税表格 &QO~p3M
Annual Return Rules 《周年报表规则》 zM{'GB+en
annual review of consumer prices 每年消费物价回顾 3&'ll51t
annual roll-forward basis 逐年延展方式 gXN#<g,:^
annual salary 年薪 s''?:
+
annual statement 年度报表;年度决算表 Z_Jprp{3h
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7_C;-
annuitant 年金受益人 .WM 0x{t/
annuity 年金 |3{DlZ2S
annuity contract 年金合约 fmZ5rmw!
annuity on human life 人寿年金 |P7c {
antecedent debt 先前的债项 ?#?[6t
ante-dated cheque 倒填日期支票 6,
\i0y5n
anticipated expenditure 预期开支 wEL$QOu$
anticipated net profit 预期纯利 RB<LZHZI
anticipated revenue 预期收入 Jv1igA21_h
anti-inflation measure 反通货膨胀措施 6z
v+Av:
anti-inflationary stance 反通货膨胀立场
k_%2Ok
apparent deficit 表面赤字 k%-_z}:3V
apparent financial solvency 表面偿债能力 n B4)%
apparent partner 表面合伙人
S!Ue+jW
application for personal assessment 个人入息课税申请书 Fgq"d7` 9@
application of fund 资金应用 4q#6.E;yy
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 wLwAtjW)
appointed actuary 委任精算师 7uG@hL36
appointed auditor 委任核数师;委任审计师 P\\4 w)C
appointed trustee 委任的受托人 4]9+
appointer 委任人 7NC
"}JB&
apportioned pro rata 按比例分摊 z3+y|nx!
apportionment 分配;分摊 oT2h'gu")
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~01
o
apportionment formula 分摊方程式 {N1Ss|6
apportionment of estate duty 遗产税的分摊 Y: &?xR
appraisal 估价;评估 LX),oR
appreciable growth 可观增长 [.4R ,[U
appreciable impact 显着影响 eq.K77El{J
appreciable increase 可观增长 N^7Qn*qt[
appreciation 增值;升值 Awl4*J~
appreciation against other currencies 相对其他货币升值 qS<a5 `EA
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MMCac6;Aea
appreciation tax 增值税 .,zrr&Po
appropriation 拨款;拨用;拨付 ,JIjAm*2
appropriation account 拨款帐目 %7=B?c|
Appropriation Bill 拨款法案 v#*9rNEj0
appropriation-in-aid system 补助拨款办法 *A C){M
approved assets 核准资产 e3w4@V`
approved basket stock 认可一篮子证券 m[ *)sm
approved budget 核准预算 J'^H@L/E
approved charitable donation 认可慈善捐款 'qcLK>E
approved charitable institution 认可慈善机构 ixF
'-
approved currency 核准货币;认可货币 yO Ed8
approved estimates 核准预算 y<mmv~=
approved estimates of expenditure 核准开支预算 }~pT
saw
approved overseas insurer 核准海外保险人 vQB;a?)o
approved overseas trust company 核准海外信托公司 0
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MQp"z
approved pooled investment fund 核准汇集投资基金 KdU!wsKfG
approved provident fund scheme 认可公积金计划 I>ks H
approved provision 核准拨款 #4S">u
approved redeemable share 核准可赎回股份 t mAj
approved regional stock 认可地区性证券 am,UUJ+h>
approved retirement scheme 认可退休金计划 0S8v41i6
approved subordinated loan 核准附属贷款 _mVq9nBEf
arbitrage 套戥;套汇;套利 Q\>9PKK
arbitrageur 套戥者;套汇者 gi!{y
arbitrary amount 临时款项 Ut:>'TwG
arrangement 措施;安排;协定 c{4C4
'GD
arrears 欠款 U-/-aNJ]U
arrears of pay 欠付薪酬 tDj~+lmdN
arrears of revenue 逾期未收税款;逾期未收的帐项
fp!Ba
articles of association 组织章程;组织细则;组织章程细则 sYnf
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Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Zwj\H
z.
ascertainment of profit 确定利润 F<SMU4]YdG
"Asia Clear" “亚洲结算系统”