allotment 分配;配股 X,_K
)f
allotment notice 股份配售通知;配股通知 pR93T+X
allotment of shares 股份分配 @R50M (@W
allowable 可获宽免;免税的 D|*w6p("z
allowable business loss 可扣除的营业亏损 8K-P]]
allowable expenses 可扣税的支出 ?z#*eoPr
allowance 免税额;津贴;备抵;准备金 "q+Z*
allowance for debts 债项的免税额 ){w{#
allowance for depreciation by wear and tear 耗损折旧免税额 ?o?$HK
allowance for funeral expenses 殡殓费的免税额 H~nX!sO
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +cqUp6x.
allowance for repairs and outgoings 修葺及支出方面的免税额 ?L7DVwVa,I
allowance to debtor 给债务人的津贴 *oz#YGNm
alteration of capital 资本更改 xxvt<J
alternate trustee 候补受托人 B I)@n:p
amalgamation 合并 69)"T{7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >Ti%Th,
ambit of charges 征税范围;收费范围 @4T
amended valuation 经修订的估值 1:](=%oM&k
American Commodities Exchange 美国商品交易所 h7q{i|5
American Express Bank Limited 美国运通银行 1Ub=RyB
American Stock Exchange 美国证券交易所 c{I]!y^!
amortization 摊销 anbw\yh8
amount due from banks 存放银行同业的款项 jaodcT0
amount due from banks abroad 存放海外银行同业的款项 =3QhGFd
amount due from holding companies 控股公司欠款 W j^@Zq#
amount due from local banks 存放本港银行同业的款项 g/!MEOVx
amount due to banks 银行同业的存款 &d2L9k
Tk
amount due to banks abroad 海外银行同业的存款 XZARy:+bc
amount due to holding companies 控股公司存款 {%u^O/M
amount due to local banks 本港银行同业的存款 ~LpkA`Hn!
amount due to outport banks 外埠银行同业的存款 h`\$8oV
amount for note issue 发行纸币的款额 vw;aL#PP
amount of bond 担保契据的款额 V&:x+swt
amount of consideration 代价款额 4~h0/H"
amount of contribution 供款数额 tm.60udbo
amount of indebtedness 负债款额 (LmU\ Pe%
amount of principal of the loan 贷款本金额 fEXFnQ#
amount of rates chargeable 应征差饷数额 jDb\4QyC
amount of share capital 股本额 CO@G%1#
amount of sums assured 承保款额 5tpC$4m
amount of variation 变动幅度 2e%\aP`D2
amount of vote 拨款数额 d;Y Kw1
amount payable 应付款额 BYEZ[cM
amount receivable 应收款额 X/2GTU7?
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r
YKGX?y
analysis 分析 ,4t6Cq!
ancillary risk 附属风险 \]f+
{d-&
annual account 周年帐目;周年帐目报表;年度决算;年结 !' ^l}K>
annual accounting date 年结日期 lr~
|=}^
annual allowance 每年免税额;年积金;年度津贴;年津 hQ<7k'V
annual balance 年度余额 tUxH6IS
annual disposable income 每年可动用收入 oio{@#DX`
annual estimates 周年预算 #z.n?d2Gd
annual fee 年费 ub~ t
}
annual general meeting 周年大会 er7(Wph
annual growth rate 年增率;每年增长率 27Z
qdHd
annual long-term supplement 长期个案每年补助金 3{?X>6T
annual pensionable emolument 可供计算退休金的年薪 igA?E56?
annual report 年报 8bdO-LJ9
Annual Report on the Consumer Price Index 《消费物价指数年报》 +S0aA Wal
annual return 周年报表;周年申报表;每年报税表格 :FI D,
Annual Return Rules 《周年报表规则》 yPtE5"(o
annual review of consumer prices 每年消费物价回顾 2H.g!( Oza
annual roll-forward basis 逐年延展方式 ljZRz$y
annual salary 年薪 Itr4Pr
annual statement 年度报表;年度决算表 '[liZCg
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 Gh=I2GSo
annuitant 年金受益人 _xCYh|DlQ|
annuity 年金 ~M^[
annuity contract 年金合约 ca7Y+9<
;
annuity on human life 人寿年金 E8r6P:5d`
antecedent debt 先前的债项 kh.P)h'9
ante-dated cheque 倒填日期支票 G4SA
u
anticipated expenditure 预期开支 %Hd[,duwO
anticipated net profit 预期纯利 P1rjF:x[*
anticipated revenue 预期收入 zO"De~[9
anti-inflation measure 反通货膨胀措施 ;LP3
anti-inflationary stance 反通货膨胀立场 9
zqo!&
apparent deficit 表面赤字 C
wls e-
apparent financial solvency 表面偿债能力 6?[P^{GpH
apparent partner 表面合伙人 !xck
~EAS
application for personal assessment 个人入息课税申请书 |3e+ K.
application of fund 资金应用 BZQ}c<Nl
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 VBi gUK4
appointed actuary 委任精算师 a`xAk^w+
appointed auditor 委任核数师;委任审计师 Vu.=,G
appointed trustee 委任的受托人 6ScB:8M
appointer 委任人 q-;Y }q
apportioned pro rata 按比例分摊 C3W4:kbau
apportionment 分配;分摊 @!dIa1Q"
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $L0sBW&
apportionment formula 分摊方程式 *1["x;A
apportionment of estate duty 遗产税的分摊 ZN)EbTpc\a
appraisal 估价;评估 ^4
$4x
appreciable growth 可观增长 ;&CLb`<y
appreciable impact 显着影响 Z
C01MDIY
appreciable increase 可观增长 #&kj>
appreciation 增值;升值 LJ
<pE;`d
appreciation against other currencies 相对其他货币升值
>Vt2@Ee
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0ex.~S_Oj4
appreciation tax 增值税 f#:3TJV
appropriation 拨款;拨用;拨付 k^;n$r"i5
appropriation account 拨款帐目 Sk7R;A
Appropriation Bill 拨款法案 [5L?#Y
appropriation-in-aid system 补助拨款办法 <9X@\uvU.<
approved assets 核准资产 G-)e(u
approved basket stock 认可一篮子证券 b/a\{
approved budget 核准预算 q]OIP"yv
approved charitable donation 认可慈善捐款 _x(hlHFk
approved charitable institution 认可慈善机构 CBf[$[e
approved currency 核准货币;认可货币 eg/itty
approved estimates 核准预算 Ga02Zk
approved estimates of expenditure 核准开支预算 b]z_2h~`
approved overseas insurer 核准海外保险人 Z qn$ >mG-
approved overseas trust company 核准海外信托公司 fdKE1,;
approved pooled investment fund 核准汇集投资基金 <!RkkU&
6
approved provident fund scheme 认可公积金计划 R&(OWF;~,
approved provision 核准拨款 !gW`xVGv
approved redeemable share 核准可赎回股份 QG?!XWz
approved regional stock 认可地区性证券 Vxap+<m
approved retirement scheme 认可退休金计划 w~v6=^
approved subordinated loan 核准附属贷款 bT 42G[x
arbitrage 套戥;套汇;套利 xS_;p9{E
arbitrageur 套戥者;套汇者 aXj
UDu7
arbitrary amount 临时款项 %pq.fZI
arrangement 措施;安排;协定 6k;5T
arrears 欠款 C5 ILVQ
arrears of pay 欠付薪酬 nm#23@uZ4K
arrears of revenue 逾期未收税款;逾期未收的帐项 jw{N#QDh
articles of association 组织章程;组织细则;组织章程细则 0,RYO :`
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 D^O[_/i&
ascertainment of profit 确定利润 }nPt[77U_7
"Asia Clear" “亚洲结算系统”