allotment 分配;配股 9x?;;qC"m9
allotment notice 股份配售通知;配股通知 l IFt/
allotment of shares 股份分配 Ab2g),;c
allowable 可获宽免;免税的 uAvs
allowable business loss 可扣除的营业亏损 Ve8!
allowable expenses 可扣税的支出 k@8#By l|
allowance 免税额;津贴;备抵;准备金 3yKI2en"
allowance for debts 债项的免税额 [BQw$8+n_
allowance for depreciation by wear and tear 耗损折旧免税额 q6Q=Zo@
allowance for funeral expenses 殡殓费的免税额 u4<r$[]V
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 @6j*XF
allowance for repairs and outgoings 修葺及支出方面的免税额 /2@%:b)
allowance to debtor 给债务人的津贴 Q?a"uei[
alteration of capital 资本更改 #Y5I_:k
alternate trustee 候补受托人 tt^ze|*&t
amalgamation 合并 +1)C&
:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /hX"O?^
ambit of charges 征税范围;收费范围 GVl
u4
amended valuation 经修订的估值 7
YK+TGmU^
American Commodities Exchange 美国商品交易所
T?\CAk>
American Express Bank Limited 美国运通银行 HQ
s)T
American Stock Exchange 美国证券交易所 }a9C/t3
amortization 摊销 i`>X5Da5
amount due from banks 存放银行同业的款项 DYWC]*
amount due from banks abroad 存放海外银行同业的款项 5dgBSL$A}]
amount due from holding companies 控股公司欠款 Mt
YP3:
amount due from local banks 存放本港银行同业的款项 W1@;94Sb~
amount due to banks 银行同业的存款 Vd?v"2S(9
amount due to banks abroad 海外银行同业的存款 R82Y&s;
amount due to holding companies 控股公司存款 ,#E5 /'c`
amount due to local banks 本港银行同业的存款 vR)7qX}
amount due to outport banks 外埠银行同业的存款 8zc!g|5"
amount for note issue 发行纸币的款额 @qC:% |>
amount of bond 担保契据的款额 GBphab|
amount of consideration 代价款额 {cv;S2
amount of contribution 供款数额 (t]>=p%4g
amount of indebtedness 负债款额 DO\EB6xH>%
amount of principal of the loan 贷款本金额 t~M<j|]k
amount of rates chargeable 应征差饷数额 U2AGH2emw
amount of share capital 股本额 [*vN`AfE
amount of sums assured 承保款额 JG<3,>@%
amount of variation 变动幅度 5i^vN"J
amount of vote 拨款数额 $0*47+f
amount payable 应付款额 zOE6;c81
amount receivable 应收款额 u.[JYZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6g"<i}_|
analysis 分析 *h4m<\^U
ancillary risk 附属风险 .]e6TFsrO
annual account 周年帐目;周年帐目报表;年度决算;年结 =CVT8(N*
annual accounting date 年结日期 cik@QN<[0
annual allowance 每年免税额;年积金;年度津贴;年津 O0{
annual balance 年度余额 84!4Vz^
annual disposable income 每年可动用收入 ,>UmKrYo
annual estimates 周年预算 Q*C4
q`
annual fee 年费 *_QHtZG
annual general meeting 周年大会 o3yqG#dA
annual growth rate 年增率;每年增长率 cA%U
annual long-term supplement 长期个案每年补助金 Uu
X"AFy~\
annual pensionable emolument 可供计算退休金的年薪 e1loI8
annual report 年报 :'dc=C
Annual Report on the Consumer Price Index 《消费物价指数年报》 u}1vn} F{
annual return 周年报表;周年申报表;每年报税表格 B<XPu=|
Annual Return Rules 《周年报表规则》 |+:ZO5FaO
annual review of consumer prices 每年消费物价回顾 :b;1P@W<
annual roll-forward basis 逐年延展方式 Tqa4~|6
annual salary 年薪 u-9t s
annual statement 年度报表;年度决算表 \Ep/'Tj&
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 M=WE^v!b
annuitant 年金受益人 W`'|&7~
annuity 年金 !5OMAWNU@
annuity contract 年金合约 JYr7;n'!
annuity on human life 人寿年金 qE72(#:R*
antecedent debt 先前的债项 ;0!Wd
ante-dated cheque 倒填日期支票 w)eQ'6Vu
anticipated expenditure 预期开支 Hm*vKFhz
anticipated net profit 预期纯利 QiweM?-
anticipated revenue 预期收入 <e&QTyb
anti-inflation measure 反通货膨胀措施 'TrrOq4
anti-inflationary stance 反通货膨胀立场 I=%sDn
apparent deficit 表面赤字 (bt]GAxb1
apparent financial solvency 表面偿债能力 D:ugP,
apparent partner 表面合伙人 `7%eA9*.m
application for personal assessment 个人入息课税申请书 $l;tP
application of fund 资金应用 ]0i2]=J&,
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e-cb?.WU?
appointed actuary 委任精算师 tN3 {7'\7
appointed auditor 委任核数师;委任审计师 ~fp+@j-A
appointed trustee 委任的受托人 ba9<(0`
appointer 委任人 p\_qHq\;j
apportioned pro rata 按比例分摊 ,*Z[P%<9
apportionment 分配;分摊 /eRtj:9M
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I!7.fuO
apportionment formula 分摊方程式 V&oT':%q
apportionment of estate duty 遗产税的分摊 c;rp@_ULG?
appraisal 估价;评估 |J Q:.h
appreciable growth 可观增长 ~}0hN]*G
appreciable impact 显着影响 ZU.)K>'
appreciable increase 可观增长 0^&R7Rv c
appreciation 增值;升值 cNr][AzU@
appreciation against other currencies 相对其他货币升值 0*;9CH=BE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^1,Eo2yN
appreciation tax 增值税 :
|*,Lwvd
appropriation 拨款;拨用;拨付 UVCMB_T
appropriation account 拨款帐目 06@0r
Appropriation Bill 拨款法案 D^s0EW-
E
appropriation-in-aid system 补助拨款办法 D'[P,v;Q
approved assets 核准资产 )4)iANH?
approved basket stock 认可一篮子证券 . 02(O
approved budget 核准预算 &/hr-5k
approved charitable donation 认可慈善捐款 Bb[0\Hs7
approved charitable institution 认可慈善机构 Vc52s+7=8
approved currency 核准货币;认可货币
]t*P5
approved estimates 核准预算 7x7r!rSe,
approved estimates of expenditure 核准开支预算 9h38`*Im;
approved overseas insurer 核准海外保险人 ]AC!R{H
approved overseas trust company 核准海外信托公司 `?o1cf A
approved pooled investment fund 核准汇集投资基金 \m~\,em
approved provident fund scheme 认可公积金计划 0HJqsSZ$mW
approved provision 核准拨款 0"<;You
approved redeemable share 核准可赎回股份 %M)oHX1p
approved regional stock 认可地区性证券 @j\?h$A/
approved retirement scheme 认可退休金计划 ;Jbc'V'fm
approved subordinated loan 核准附属贷款 YaVc9du7
arbitrage 套戥;套汇;套利 88np/jvC{
arbitrageur 套戥者;套汇者 V0'p1J tD
arbitrary amount 临时款项 &8_f'+i0
arrangement 措施;安排;协定 gjegzKU
arrears 欠款 mf]( 3ZL
arrears of pay 欠付薪酬 So\| Ye
arrears of revenue 逾期未收税款;逾期未收的帐项 1[/$ZYk:
articles of association 组织章程;组织细则;组织章程细则 u};]LX\E
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 E#{WU}
ascertainment of profit 确定利润 4=F]`Lql
"Asia Clear" “亚洲结算系统”