allotment 分配;配股 dmlh;Z
allotment notice 股份配售通知;配股通知 Z|8f7@k{|+
allotment of shares 股份分配 BD4.sd+H,
allowable 可获宽免;免税的 Q2rZMK
allowable business loss 可扣除的营业亏损 = 1}-]ctVn
allowable expenses 可扣税的支出 ::TUSz2/2
allowance 免税额;津贴;备抵;准备金 7Fy^K;V"
allowance for debts 债项的免税额
i":-g"d
allowance for depreciation by wear and tear 耗损折旧免税额 F,:F9r?l,H
allowance for funeral expenses 殡殓费的免税额 sE/9~L
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 G>:l(PW:
allowance for repairs and outgoings 修葺及支出方面的免税额 B]*&lRR
allowance to debtor 给债务人的津贴 2"__jp:(
alteration of capital 资本更改 [&{"1Z
alternate trustee 候补受托人 Fof_xv9
amalgamation 合并 oAvJ"JH@i
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wc,8<Y'
ambit of charges 征税范围;收费范围 @
K@~4!
amended valuation 经修订的估值 ,{oP`4\Lm
American Commodities Exchange 美国商品交易所 H>DJ-lG(
American Express Bank Limited 美国运通银行 e6F:['j
American Stock Exchange 美国证券交易所 VwC,+B
amortization 摊销 m};_\Db`
amount due from banks 存放银行同业的款项 { @-Q1
amount due from banks abroad 存放海外银行同业的款项 /$9/,5|EA
amount due from holding companies 控股公司欠款 ZgXh[UHQy
amount due from local banks 存放本港银行同业的款项 Ok:@F/ v
amount due to banks 银行同业的存款 l^Lg"m2
amount due to banks abroad 海外银行同业的存款 *JpEBtTv=5
amount due to holding companies 控股公司存款 aD&10b9`
amount due to local banks 本港银行同业的存款 (nE$};c<b2
amount due to outport banks 外埠银行同业的存款 ZVGw@3
amount for note issue 发行纸币的款额 Tu6he8Q-
amount of bond 担保契据的款额
RMi
2Ip
amount of consideration 代价款额 \C<rg|
amount of contribution 供款数额 D!
Gm9Pa}
amount of indebtedness 负债款额 kW,yZ.?f
amount of principal of the loan 贷款本金额 O'wN4qb=F
amount of rates chargeable 应征差饷数额 L7jz^g^
amount of share capital 股本额 5 ;|9bWH
amount of sums assured 承保款额 gj'ar
amount of variation 变动幅度 yRgo1o w]
amount of vote 拨款数额 3BSeZ:j7
amount payable 应付款额 9J|YP}%
amount receivable 应收款额 Mys;Il"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yd<~]aXM
analysis 分析 d3{Zhn@
ancillary risk 附属风险 olYSr .Q`
annual account 周年帐目;周年帐目报表;年度决算;年结 7=<PVJ*/
annual accounting date 年结日期 \7C >4
annual allowance 每年免税额;年积金;年度津贴;年津 H@
w6.[#
annual balance 年度余额 T\WNT
#My
annual disposable income 每年可动用收入 !tbRqW6v
annual estimates 周年预算 )0GnTB;5Z
annual fee 年费 =Q|}7g8o
annual general meeting 周年大会 _c(=>
annual growth rate 年增率;每年增长率 l y%**iN
annual long-term supplement 长期个案每年补助金 4u(}eE
f7
annual pensionable emolument 可供计算退休金的年薪 %(kq Hxc
annual report 年报 Vm.u3KE
Annual Report on the Consumer Price Index 《消费物价指数年报》 7}lZa~/
annual return 周年报表;周年申报表;每年报税表格 =~arj
Annual Return Rules 《周年报表规则》 pGcc6q1
annual review of consumer prices 每年消费物价回顾 &U,f~KJ
annual roll-forward basis 逐年延展方式 J%A`M\
annual salary 年薪 Wh<lmC50(
annual statement 年度报表;年度决算表 O%)9tFT
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 @qe>ph[UA
annuitant 年金受益人 (la
annuity 年金 %fyb?6?Y
annuity contract 年金合约 L;f=\q"g
annuity on human life 人寿年金 b1&{%.3[
antecedent debt 先前的债项 f,-|"_5;
ante-dated cheque 倒填日期支票 -s)2b
;
anticipated expenditure 预期开支 hZ#tB
anticipated net profit 预期纯利 }(],*^'u-
anticipated revenue 预期收入 KW;xlJz(j
anti-inflation measure 反通货膨胀措施 &t8_J3?Z
anti-inflationary stance 反通货膨胀立场 >3kR~:;
apparent deficit 表面赤字 B`WfJ2*2
apparent financial solvency 表面偿债能力 HOD2/
apparent partner 表面合伙人 iwVra"y
application for personal assessment 个人入息课税申请书 $x)'_o}
e
application of fund 资金应用 ,,Db:4qfjD
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 5\'%zZ, l
appointed actuary 委任精算师 p/5!a~1'xN
appointed auditor 委任核数师;委任审计师 B>]5/!_4
appointed trustee 委任的受托人 E:o:)h?$
appointer 委任人 "TV.$s$.
apportioned pro rata 按比例分摊 EiN.VU `
apportionment 分配;分摊 (G"
qIw
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BJq}1mn*
apportionment formula 分摊方程式 k
g61Dgu
apportionment of estate duty 遗产税的分摊 V*m)h
appraisal 估价;评估 ,C&>mv xA
appreciable growth 可观增长 q%'ovX(dm
appreciable impact 显着影响 IMR|a*=`c
appreciable increase 可观增长 |HU
qqlf
appreciation 增值;升值 4l1=l#\S
appreciation against other currencies 相对其他货币升值 UxvsSHi
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xWwPrd
appreciation tax 增值税 [!
q&r(-K
appropriation 拨款;拨用;拨付 ?% X9XH/!
appropriation account 拨款帐目 "@?|Vv,vn
Appropriation Bill 拨款法案 6m"
75
appropriation-in-aid system 补助拨款办法 Y-Ku2m
approved assets 核准资产 9j
2I6lGQ
approved basket stock 认可一篮子证券 c6uKKh>
approved budget 核准预算 4GfLS.Ip
approved charitable donation 认可慈善捐款 "^=[*i
approved charitable institution 认可慈善机构 ~76.S
approved currency 核准货币;认可货币 u20b+c4
approved estimates 核准预算 _%
2Umy|
approved estimates of expenditure 核准开支预算 =qtoDe
approved overseas insurer 核准海外保险人 ~fF}
approved overseas trust company 核准海外信托公司 z-gwNE{
approved pooled investment fund 核准汇集投资基金 9H
E(*S
approved provident fund scheme 认可公积金计划 1b7xw#gLx
approved provision 核准拨款 qQcC[
50
approved redeemable share 核准可赎回股份 9v
F2aLPk
approved regional stock 认可地区性证券 Ntnmd
approved retirement scheme 认可退休金计划 N.G*ii\
approved subordinated loan 核准附属贷款 ^'fKey`
arbitrage 套戥;套汇;套利 >h[!gXL^
arbitrageur 套戥者;套汇者 NslA/"*
arbitrary amount 临时款项 1a
$V{Eag
arrangement 措施;安排;协定 ;a3nH
arrears 欠款
/8MQqZ C
arrears of pay 欠付薪酬 y9L#@
arrears of revenue 逾期未收税款;逾期未收的帐项 =.X?LWKY
articles of association 组织章程;组织细则;组织章程细则 ^!<7#kX
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0GYEt
ascertainment of profit 确定利润 UBi4 itGD
"Asia Clear" “亚洲结算系统”